Fund Manager Basics Post-Award

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

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): AF BRUINS FOGELMAN Location-Account-Cost Center-Fund-Project-Sub-Object-Source AF32222Bruins034630Fogelman

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): AF BRUIN FOGELMAN Location-Account-Cost Center-Fund-Project-Sub-Object-Source AF32222Bruins034630Fogelman

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

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

Fund Ranges FUNDDESCRIPTION Agency Funds Endowment Principal State of California - Special State Appropriation State of California - Contracts & Grants 18888Special - Balance Sheet Control State of California - Contracts & Grants General Funds Student Tuition and Fees State of California - Special State Appropriation State of California - Contracts & Grants Local Government Federal Government Endowment Income Private Gifts Private Contracts and Grants Sales and Services Other Sources (Sales and Services) Auxiliary Enterprises Reserves Reserves for Renewal and Replacement Local Government (Contract and Grants) Private Contracts and Grants Clinical Trials Private Contracts and Grants

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

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

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

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

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

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