Accounting & Financial Reporting

CGA- Common Good Assessment

Background

Expenses for many routine services provided by campus service providers, including phone (voice), data (computer connections), and building alarm maintenance historically were “recharged” on a monthly basis for actual use to each department. Many of these expenses were then paid on an automated electronic “feed,” and the expenses appeared in FIS Decision Support (DS) on transaction reports, including the Transaction Listing (2) and the Feeder System Transaction Detail (212), which provided the detailed expense information for each recharge.

Top

Why Did It Change?

This project seeks to improve efficiency by eliminating recharge for certain goods and services. Eliminating recharges for goods and services that are essential and routinely consumed in the regular course of unit operations (for the “Common Good”) and which have little risk of over consumption will reduce frustrations and barriers associated with the recharging between campus departments and remove recharge-related transaction costs.

Top

What's Changed?

Beginning January 1st, 2016, the approach for charging for these “common good” expenses for organizations with Chart 3 and S accounts is more similar to the approach used for GAEL (General, Automobile, and Employment Practices Liability) where there is an “assessment” rather than an actual expense charge that appears in FIS DS.  Each school/college/organizational unit is assessed a “rate” as identified on the Budget & Institutional (BIA) Common Good Assessment website (see the Phase 1 Rates document).   

The rate assessed for a specific account is based on what higher-level organization it reports to and is assessed monthly (except for income accounts, for which the rate will be the same for all units).  For example, non-income account 3-6620110, assigned to organization code ACTS, reports to the VC-CFO unit and is therefore assessed a 1.981% rate.  The Budget & Institutional (BIA) Common Good Assessment website includes the rate data.

Some fund types are excluded from the common good assessment; see the BIA website for these excluded fund types.

The assessment applies to all salary expenses with Object Consolidations SB01-SB07, SUBS, SUBG, and SUBX, regardless of DOS code.

These Common Good Assessments first appeared in FIS DS with the January 2016 ledgers. 

  • They post under Object Consolidation SUB3 for non-income accounts and INC0 for income accounts.
  • Object code 72CG is assessed for non-income accounts and Object code 006Q is assessed for income accounts.

Previous to the January 2016 ledgers, campus-provided recharges appeared without the Common Good Assessment (CGA) on the FIS DS transaction reports.

Top

What Services Are Assessed?

The types of expenses for which the Common Good Assessment apply are available on the BIA Service Partnership Agreements page. We recommend you bookmark this web page for the “specifics” on which services are assessed/not assessed.  The Common Good Assessment FAQ page is also helpful for learning more about why the change was implemented and how it will provide long-term cost savings for departments and the university as a whole.

Top

How Does It Appear in DS?

Common Good Assessment (CGA) appears on the FIS DS transaction reports with object code 72CG or 006Q with a document number starting with CA-CGA, and a Transaction Description that identifies the fiscal period and year for which the Common Good Assessment applies.

Transaction Listing (2):

Common Good Assessment Transaction Listing

Transaction Log (54):

CGA Transaction Log

Top

Questions?

  • Budget & Institutional Analysis (bia@ucdavis.edu) is the contact for general questions on this initiative. 
  • If you have questions on the service levels for the services included in the assessment, contact the Administrative Reorganization and Transformation unit: admin-reorg@ucdavis.edu.
  • Other questions can be directed to the FIS Help Desk at fishelp@ucdavis.edu.

Top

Supplemental content

Accounting & Financial Reporting Menu