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Expenditures accounts for Current Funds Group
|40XXXX, 61||Instruction (see note below)|
|43, 60||Academic Support (see note below)|
|64||Maintenance and Operation of Physical Plant|
|66, 72||Institutional Support|
|77-79||Student Financial Aid|
|80-89||Nonreportable expenditures and budgetary balances|
|Expenditures accounts for Plant Funds Group|
|90XXXX||a. Plant Construction Accounts (The second digit of the plant construction account is the campus location number; the last four digits identify the project by type--see Accounting Manual chapter P-415-8.)|
|999990||b. Plant Construction in Progress Account (This account is used for fiscal closing as an offset to all other plant construction accounts.)|
Note: The General Ledger account numbers for deans' offices, audiovisual services, and other academic support services which were coded "40" under the CUBA 1968 structure are to continue to be coded "40" until such time as these accounts are included in Academic Support (accounts 43, 60) in The Regents' Budget.
|Campus||Main Campus||System-wide functions|
|Office of the President & Treasurer's Office (UCOP)||M||M|
|UC San Francisco||2||K|
|UC Los Angeles||4||M|
|UC San Diego||6||O|
|UC Santa Cruz||7||P|
|UC Santa Barbara||8||Q|
|UC Merced (under construction)||10||S|
With the advances in electronic payment processing, we are experiencing an increase of requests from various organizations and students to make payment by electronic transfer to our depository bank. In order to ensure the accurate and prompt accounting for EFT's to Bank of America on your behalf, the remitting agency or person must provide the following information to the sending bank:
Building A, 10th Floor
1655 Grant Street
Concord, CA 94520
In addition to the banking information, to ensure that the money is credited to the correct UCLA department it is necessary for the remitter to provide their bank with the following addendum information:
Please be advised that wire transfers are costly. There is a banking fee associated with this service that will be deducted from the payment amount and passed on to the department. In light of this fee, you may want to incorporate it into your billing. The fee varies from bank to bank and from domestic to international transfers. Therefore, an exact amount cannot be determined up front. However, the average is $25.00.
The Office of General Accounting must also be notified of impending EFT's so that the funds received by the bank can be properly recorded to your departments' account/fund. Click on Advice Of Incoming Electronic Funds Transfer for a copy of the form . It is a UCLA internal form (not to be given to the bank) that should be completed and forwarded to:
10920 Wilshire Blvd. 5th Floor
If you have any further questions regarding this matter, you may contact Sandie at extension 40380.
To: Campus Department/Unit
Fr: UCLA General Accounting Office
All requests by campus departments/units for the establishment of service numbers for on-line recharging of regular on-going services provided to the UCLA campus must be directed to the General Accounting Office. These requests are to be made in writing through a service number application titled APPLICATION FOR RECHARGE SERVICE NUMBER. You must be an approved recharge unit to use the on-line recharging service. If you have not received approval, please contact Craiq Squire (ext. 58470), staff to POSSSE (Policy Committee on Sales and Services Activities and Service Enterprises), for authorization prior to turning in the attached application. If you need assistance, please call Terri Kirkman in General Accounting at extension 42603. Please mail your application to the address below, or FAX to X48792.
10920 Wilshire Blvd., 5th floor
Manager, UCLA Corporate Accounting
The processing cycle for Recharges/NPEARs can be described as follows:
Given this particular sequence of steps, it can take between three and five business days for an entry to appear on the on-line ledger (depending on the time a document is submitted relative to month-end closing). It is highly advisable to submit all documents to General Accounting on a DAILY basis and as early in the month as possible since the volume of such forms tends to increase near month-end closing.
Some of the larger service units around campus have the ability to post on-line recharges, otherwise known as type entry 59. On-line recharges are essentially the same as manual (paper) recharges with one basic difference. No paperwork is submitted to the General Accounting Office for processing. To obtain supporting documentation for type entry 59 transactions, it is necessary to contact the department responsible for posting the charge. The contact list for type entry 59 transactions can be found as a: PDF Document.
Contact one of the staff members in General Accounting.
The year-end closing schedule can be found at: www.accounting.ucla.edu/closing/
To view financial activity on the web, you must have access to the On-line Financial System Reports (OFSR). Requests for access to this website must be processed through local department systems administrators (DSAs). To access OFSR, go to the General Accounting website at (http://www.accounting.ucla.edu). From the main menu, click on FS Applications. On the login page, enter your "User ID" and "Password" and click on the "Login" button to access the site. You may then browse the financial system.
Checks are not issued from one UC campus to another. Instead, an "Inter-Departmental Recharge Request" must be completed. This process resembles the Inter-departmental recharge request process.
Inter-campus Transfer of Funds (ITOFs) are processed once a month toward the latter part of the month. Depending on when the paperwork is initiated to complete the ITOF, the financial transfer may be completed within a 30-60 day period. Monitoring the account originally provided to UCOP is an ideal method of confirming completion of the transfer. Should your account not reflect the appropriate credit following a reasonable period, it is advisable to communicate with the UCOP representative assisting you with this process.
The office of Academic Planning and Budget has the ability to update the Campus Hierarchy table. This table designates ledger distribution to the campus. To update your department code address, please contact Betty Mora (firstname.lastname@example.org).
Requests for access to OASIS menu items require the user to have clearance for interfacing with the desired application. Generally speaking, a user will be issued access to a particular application when he/she has completed the corresponding training session for that interface. Local department security administrators (DSAs) are responsible for issuing and/or requesting access to OASIS functions for personnel within their department.
UCLA is responsible for processing UCOP financial transactions. Thus, location "M" is used to record activities involving UCOP (by contrast, transactions involving UCLA activities are designated by the use of location "4").
To view a list of the various type entry codes, click on the following link: Type Entry
Procedures for establishing new funds vary depending on the fund category:
For more information: http://www.accounting.ucla.edu/gift-fund/
Generally speaking, account links can be requested by processing a Transfer of funds (TOF). Before a TOF can be processed, you must confirm that the account-cc you wish to link has already been established; please review the account table in the OASIS financial system and/or the On-line Financial System Reports, under the "Table of Accounts" link. If the account you wish to link does not yet exist, please contact Terri Kirkman (email@example.com) in General Accounting for assistance. Once the account-cc is set up, prepare the TOF (the TOF should be for the amount of anticipated expenses to be incurred by the new account). In the comments section of the TOF, include your request to have the account linked. On the ASAP, copy the fund manager responsible for the fund area you wish to link. When the fund manager receives the ASAP notice, he/she will complete the link as appropriate. Contact your fund manager or e-mail: firstname.lastname@example.org for further assistance.
Your email should include the fund number and fund title. The fund must have a zero balance and no outstanding encumbrances before it can be closed. Generally speaking, transferring non-payroll expenses in/out of a fund via the use of NPEARS can clear surplus/deficit balances. It is advisable to contact the appropriate fund manager to receive guidance through this process.
General Accounting is available to provide support with this process, however, it is recommended that departmental personnel first try to clear overdrafts by transferring out expenses to other funds for like activities. Contact the appropriate fund manager or e-mail: email@example.com for further assistance.
At year-end, fund balances (financial/budgetary) are carried forward into the new fiscal year based on the option selected for each fund. There are three options available (for non-inception funds only):
When a fund is established, the default is option (2). This reappropriation option remains unchanged unless the fund owner otherwise requests a different option.
The year-end reappropriation process has been automated to increase efficiency and accuracy in carrying forward fund balances (financial/budgetary). In order for this process to function properly, ledger balances for all revenue and unexpended balance accounts must be appropriated (equal to zero). Departmental fund managers have the opportunity to clean up these ledger balances before year-end. However, remaining ledger balances are cleared by General Accounting staff to ensure the smooth operation of the reappropriation process.
Year-end statements for sales and service activities can now be accessed through the General Accounting website (http://www.accounting.ucla.edu). From the main menu, click on FS Applications. On the login page, enter your "User ID" and "Password" and click on the "Login" button to access the site. Once you are logged in, click the "Sales and Services Statements" link to search for your specific fund information.
Personnel responsible for processing Transfer of Funds are encouraged to attend the training sessions offered through Staff development (http://www.chr.ucla.edu). Instructions for completing TOFs can also be found in the University Accounting Class Training Manual: (http://www.accounting.ucla.edu/training/). Should you have specific questions about the preparation of a TOF, contact the appropriate fund manager or e-mail: firstname.lastname@example.org for further assistance.
Each department is responsible for completing TOFs related to the various types of funds under its management (for Contract and Grant Funds, contact EFM Customer Service (email@example.com), before completing a TOF). Should you require assistance and/or have any questions about the TOF, contact the appropriate fund manager or e-mail: firstname.lastname@example.org further assistance.
See Month-end Closing schedule for TOF deadlines: (http://www.accounting.ucla.edu/deadline.asp).
Depends on whether the recharge is inter-departmental or Inter-campus:
All forms (on-campus and/or Inter-campus) should be submitted to the General Accounting office for processing.
To maintain the integrity of the transaction being processed, and to leave a cleaner paper trail, it is advisable to use a recharge form if the preparer of the original document is making the correction otherwise. If the department that received the change is making the correction, then an NPEAR form should be used.
There are a number of pre-approved 19900 activities that may accept recharge credits. Unless your 19900 fund has received such approval from the Office of Academic Planning and Budget, the general rule does not permit 19900 funds to accept recharge credits.
No, recharge income may not be accrued. If a final determination of the amount to be recharged is not available before year-end, submit your best estimate of the amount to be processed (no later than the June Prelim deadline). When the final calculation has been determined in the subsequent fiscal year, submit an adjusting recharge for the balance due/excess to be credited
Please email your request to Pat Romero (email@example.com or firstname.lastname@example.org). Your email should include the Account-cc-fund you need a recharge ID for, and your name and extension in case there are any questions.
Under normal circumstances, recharge ID numbers can be activated within 48 hours.
NPEARs are the vehicle available to departmental personnel for submitting non-payroll expense adjustments. Typically, an expense that must be moved from one account to another can be moved via NPEAR. Financial Journals are used primarily by General Accounting and certain designated departmental/administrative units to record miscellaneous financial transactions.
All gifts should be deposited in the account-fund 4-116030-54805, Gift Received-Undistributed and should NOT be deposited directly to the department's gift fund.
Using the list above, if a gift is being deposited in the month of May and intended for existing fund #41234, the reference field should contain K41234. If the deposit is being made in May and is intended for a new fund that has not been established yet, the reference field should contain Kxxxx.
Transfer the expenses charged to the fund that is overdrawn via Non Payroll Expenditure Adjustment Request (NPEAR) to another fund that is unrestricted or to a gift fund (that has a donor-designated purpose allowing for the expenses that are being transferred). Clearing overdrafts on a regular basis is highly encouraged, particularly before fiscal year-end.
The Foundation funds as well as their corresponding University funds may be viewed through the Consolidated Gift Report. For current balance information on Foundation Funds please contact Theresa Hartman (email@example.com) in Foundation Accounting.
Funds available in a Foundation fund may be accessed by submitting a Monetary Transfer Form (MTF) (which is now on-line) (http://island.fim.ucla.edu/default/page.dbm?PageNo=200500&AppNo=12) to transfer funds from the UCLA Foundation Fund to its corresponding University Fund. The completed MTF should be submitted to Foundation Accounting for approval. If there is no existing University fund linked to a Foundation Fund, please request that a new fund be established on the MTF (for additional information, see "How do I Establish a new Fund").
When a petty cash or change fund is closed, a Departmental Deposit Record (or DDF if accessible) must be prepared and the moneys must be deposited at the nearest Cashier's office designated for your respective area. For your safety, it is advisable that arrangements be made to have cash-money picked up by Dunbar Armored services. (For further information forward your e-mail to firstname.lastname@example.org)
To obtain a Petty Cash Fund forms, please click here.
The steps involved in setting up a Petty Cash Fund are as follows:
(please note - If funds are being used to pay human subjects, the applicaton can not be processed unless accompanied by the currently approved IRB Approval Notice and the Human Consent forms.)
Completion of the steps above generally takes around fourteen days. To facilitate the completion of the process above and minimize the turn-around time, it is important that all information on the new "Petty Cash Fund" application be clear and complete. To replenish Petty Cash Funds, receipts must be submitted to Accounts Payable along with a "Reimbursement" form. For additional assistance with this process, please contact Pat Romero (email@example.com) in General Accounting.
All Main Cashiering station reports should be submitted to General Accounting on a DAILY basis. The cutoff for month-end closing is the second business day of each month for the immediately preceding month.
All report copies and supporting documents should be sent to General Accounting at the time that the corresponding deposit has been made with the Main Cashier.
Before a new register is placed into operation, General Accounting must be notified of its installation. A General Accounting staff member must inspect the machine and record the first sequential ring number (or equivalent) that will initiate the transaction number sequence that will then begin. Contact firstname.lastname@example.org or email@example.com for assistance.
NO, custodianship of a change fund may not be transferred from one person to another by simply taking possession of it. In the event that the authorized custodian must relinquish the fund permanently, General Accounting must be notified and a request to close the fund must be initiated. The transfer of the fund by the official custodian to a successor is prohibited. The actual funds will become available to the succeeding custodian after the change fund account has been formally closed, re-opened, and assigned a new change fund number. These requests should be directed to Doug Willis (firstname.lastname@example.org or email@example.com). If the authorized custodian needs to transfer the funds temporarily (e.g. vacation, brief leave of absence) to another department staff member, then a request for a Temporary Transfer of Custodianship must be submitted to General Accounting. For assistance with this process, please contact Pat Romero (firstname.lastname@example.org or email@example.com) in General Accounting.