1. Fund Manager Basics Post-Award

2. Accounting Resources UCLA Accounting Manual UCLA Accounting Class – Course #001 –ALL fund managers should take this class!

3. Understanding the FAU Location – Designates which campus within the UC system. UCLA = 4. Account – see following slides Cost Center – Cost Centers are either PI or Operational Fund – is a discrete monetary source. Each contract, grant, new service, or auxiliary activity is given a separate fund number, which is established and controlled by the University (EFM or Accounting). SAMPLE FULL ACCOUNTING UNIT (FAU): 4-441357-AF-32222-BRUINS-03-4630-FOGELMAN Location-Account-Cost Center-Fund-Project-Sub-Object-Source 4441357AF32222Bruins034630Fogelman

4. Understanding the FAU Project – can be used to identify a group of activities that require financial tracking. The project field is established and controlled by the Department. Sub – combines groups of expenditures for reporting. Object Code – used to break expenditures into categories. Object codes are established and controlled by the University. Source – can be used to best meet the needs of the Department, such as breaking down an expense into a lower subset or classification, similar to a Project Code. Departments are allowed to establish and control the Source field. SAMPLE FULL ACCOUNTING UNIT (FAU): 4-441357-AF-32222-BRUIN-03-4630-FOGELMAN Location-Account-Cost Center-Fund-Project-Sub-Object-Source 4441357AF32222Bruins034630Fogelman

5. Recharge ID # The Recharge ID # is a shorthand for the Loc-Account-CC-Fund-Sub, and is essential when ordering good and services from certain on-campus UCLA vendors. Recharge IDs are made up of 4 alpha/numeric characters, e.g. MV22. To establish, close or reinstate a Recharge ID, complete the Recharge ID Request Form online.Recharge ID Request Form

6. Account Function ACCOUNTFUNCTION 40XXXXInstruction 42XXXXTeaching Hospitals 43XXXXAcademic Support 44XXXX - 599999Research 60XXXXLibraries 61XXXXUniversity Extension 62XXXXPublic Service 64XXXXPhysical Plant Operations 66XXXXAdministration 68XXXXStudent Services 72XXXXInstitutional Support 76XXXXAuxiliary Enterprises 77XXXX - 799999Student Financial Aid 80XXXX - 899999Non-Reportable Expenditures 94XXXXPlant Control Improvement Programs 99XXXXControl Accounts

7. Fund Ranges FUNDDESCRIPTION 00001 - 00299Agency Funds 04100 - 09799Endowment Principal 18000 - 18199State of California - Special State Appropriation 18200 - 18887State of California - Contracts & Grants 18888Special - Balance Sheet Control 18889 - 18999State of California - Contracts & Grants 19900 - 19999General Funds 20000 - 20399Student Tuition and Fees 20500 - 20599State of California - Special State Appropriation 20600 - 20939State of California - Contracts & Grants 20940 - 20999Local Government 21000 - 33999Federal Government 34100 - 39799Endowment Income 39800 - 56999Private Gifts 57000 - 59999Private Contracts and Grants 60000 - 65999Sales and Services 66000 - 69999Other Sources (Sales and Services) 70000 - 74999Auxiliary Enterprises 75000 - 75999Reserves 76000 - 76999Reserves for Renewal and Replacement 77001 - 77149Local Government (Contract and Grants) 78000 - 78299Private Contracts and Grants 78300 - 78799Clinical Trials 78800 - 79999Private Contracts and Grants

8. Sub Codes 00 – Academic Salaries 01 – Staff Salaries 02 – General Assistance Salaries 03 – Supplies and Expense 04 – Inventorial Equipment 05 – Special Items (i.e. travel & student stipend fees) 06 – Employee Benefits 07 – Special Items (i.e. student tuition fees, subawards) 08 – Special Items (i.e. unallocated appropriations) 09 – Recharges 9H – Overhead

9. Type Entry (TE) Codes Type EntryDescription 11Annual Operation Budget Appropriation 12Reappropriation of Prior Year Balances 13Budget Appropriations or Adjustment (Non-Operating Funds) 14Adjustment to Operating Budget Funds 15Inter-Campus Budget Transfer 32Cash Receipts - Main Cashier 33Cash Receipts - Main Cashier 34Cash Receipts - Other Cashiers 41Accounts Payable - Invoice Accrual 42Accounts Payable - Check Issuance 43Accounts Payable - Check Cancellation 44Accounts Payable - Invoice Cancellation 50University Invoice - SBAR 51Sundry Debtor Bills - General University 52Sundry Debtor Bills - Tissue Typing Lab 53Financial Journal Entry 54Non-Payroll Expenditure Adjustment Request (NPEAR) 58On-line Financial Journal and Adjustment 59On-line Recharge Billing 70Overhead ENEncumbrance MLMemo Lien

10. Operational Cost Center Definitions Link to the full list of Operational Cost Centers Common Operational Cost Centers: –1A – Academic Patient Care Salaries –1B – Academic Research Salaries –1C – Academic Teaching Salaries –2D – Division Teaching Administration –2E – Division Research Administration –2X – Department Teaching Administration –2Y – Department Research Administration –3H – Housestaff Salaries –3P – Postdoctoral Scholars –3M – Clinical Education Programs –3X – General Teaching Programs –3Y – General Research Programs –4R – Research Recruitment

11. Recommended Courses for Fund Managers Link to List on DOM ORA Website UC Learning Center site (LMS)UC Learning Center site

12. Training Opportunities DOM Weekly FM Training Winter/Spring 2015 semester begins Tuesday, Feb. 24 thDOM Weekly FM Training Winter/Spring 2015 OCGA Master Calendar Training Schedule Gift Handling Training –Wednesday, April 15, 2015 –James West Alumni Center –Two Sessions: Morning: 10:00 AM – 12:00 PM Afternoon: 1:30 PM – 3:30 PM –Need to RSVP to attend.RSVP

13. Next BioBasics Lay Seminar Amy Waterman, PhD Associate Professor of Medicine, Division of Nephrology Transplant Research and Education Center (TREC) Tuesday, March 31, 2015 12:00 PM – 1:00 PM Room 53-105 CHS Lunch is provided, so get there early!