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Account Fund Profile (Overview)
UCSF processes over 500,000 transactions each month that require quick and accurate identification for recording in the General Ledger.
The Account Fund Profile (AFP) system is the tool that UCSF uses to maintain the coding structure that all systems use to record transactions and generate reports for the Campus and UCOP ( University of California Office of the President).
The Chart of Accounts, along with the Department Code structure, is important for both recording and reporting financial information.
Chart of Accounts and Chartfields UCSF’s chart of accounts (COA) is the basic information structure for all UCSF financial systems. The UCSF chart of accounts is a 33-character coding string that consists of seven individual segments called chartfields. Chartfields:
- Provide the framework used to budget, record, and report all University financial transactions and balances.
- Identify details about each financial transaction
- Support university compliance with accounting standards and government requirements.
Each Chartfield has conventions for assigning names and uses ranges to group similar values together.
- The NCA, Fund, Fund Year, DPA and Program Code are the key Chartfields that apply and are used for all funds’ financial and budgetary transactions.
- Project ID and Activity apply to sponsored project funds only and are an integral part of the Research Administration System.
- These two segments are hidden for data entry.
- They are derived and populated by the system.
All Chartfields have attributes, which allow users and programmers to organize and present financial information in many different ways and for many different purposes.
Chartfield Description Natural Class Account Identifies the classification or nature of the accounting transaction (e.g., office supplies). NCA codes are grouped by category:
Refer to NCA Attributes for more information.
Balance Sheet:
- Assets
- Liabilities
- Fund Balance/Equity
Profit & Loss:
- Revenue
- Expenditures
Fund Identifies the source of the funding or “color of money.” Major categories are:
Refer to Fund Attributes for more information.
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-Plant
Loan
Agency
Endowment & Opportunity
State General
State Government
Student Fee/Continuing Education
Local Government
Federal Government-
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-Private Gifts, Grants, and Contracts
Sales and Service
Teaching Hospital
Other Sources
Reserves
Renewal and ReplacementFund Year
(FYR)Used with sponsored projects to record and track revenues and expenditures by year (1 st year is 01; 2 nd year is 02, etc.). Department Account
(DPA)Designates the function and primary owner of the activity and identifies the unit responsible for monitoring activities and expenditures . Functions include:
Refer to DPA Attributes for more information.
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-Instruction
Teaching Hospital
Academic Support
Public Service
Student Aid-
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-Maintenance and Operation of Plant
Institutional Support
Student Services
Auxiliary Enterprises
Program Code Helps track financial activity across one or more Funds, NCAs, or DPAs. Programs are used in four primary ways:
To track a particular type of departmental expenditure or revenue; Program Code must have at least one alpha character. To track committed cost sharing; Program Code equals Fund number. To identify financial transactions between fund balance accounts and unexpended balance NCA/Funds; Program Code starts with an "X." To identify Capital Asset Account Numbers (CAAN); Program Codes start with a "Z." Refer to Program Code Attributes for more information.
Project ID Used only with sponsored projects; identifies the Project ID (from the Research Administration System) Activity Used only with sponsored projects; identifies the project activity (from the Research Administration System). At UCSF, Activity is always set to 1.
Chartfield Usage The following chart is a guide on usage of the Chartfields when processing financial transactions.
Chartfield Edits To ensure quality and accuracy of transactions recorded in the general ledger at the time of data input, transactions are edited for the following:
- Validates Fund/Fund Year combinations
- Validates Fund/DPA combinations
- Requires DPA with expense NCA
- Requires Program Code with unexpended balance NCA
- Retrieves Project ID and Activity Code to use in billing of Sponsored Projects
This page last updated on: Wednesday March 12 2008
