Accounting & Financial Reporting

Reports & Schedules Information

Note: The UC Davis Financial Reports are unaudited. Audited Consolidated UC Financial Statements are available from the UC Office of the President (UCOP).

The Annual Financial Schedules and Financial Reports are used to prepare the annual financial schedules for UCOP. Additionally, one of the reports, Schedule C - Overhead, is used by the Office of Research to calculate the overhead earned by a department for the Indirect Cost Return program.

You can access the schedules through FIS Decision Support (DS), under Annual Financial Reports. Click on Campus Financial Schedules and then choose the schedule you want to see.

The schedules are prepared using the various attributes assigned to FIS accounts when accounts are created or modified. The attributes used to prepare each schedule are listed below.

A complete listing of attribute codes is available by going to the Reference Tables section of the Kuali Financial System (KFS): Sub Fund Group, Account Group, Uniform Accounting Structure, Academic Discipline, or Annual Report Code.

Schedule A - Current Funds Receipts

Lists Current Fund Revenues by Fund Source and is prepared by Sub Fund Group and then summarized by Sub Fund Group Type.

The following are some examples of Sub Fund Groups:

GENFND General Funds
REGFEE Student Fee Registration
EDUFEE Student Fee - Educational
ENDOW Endowment Funds Income
OPPFND Opportunity Funds
PRGRNT Private Restricted Gifts

Schedule B- Current Funds Expenditures By Function

Prepared from the Account Group Code, Uniform Accounting Structure (UAS) Code and the Academic Discipline Code. UAS Codes are predetermined by the UC Office of the President for like activities so that these activities can be evaluated and measured on a campus-by-campus basis.

The following are examples of Account Group Codes with Higher Education Function Codes:

300010 Instruction INST
300040 Academic Support ACAD
300050 Organized Research ORES

The following are examples of UAS Codes with accompanying function designations:

400100 Instruction INST
400700 Summer Session INST
440100 Institutes & Research Centers ORES
430201 Museums & Galleries ACAD
620103 Community Service Projects PBSV

Examples of Academic Discipline Codes are:

110 Biological Sciences
240 Engineering
320 Social Sciences
810 Health Professions - Medicine
820 Health Professions - Vet Med

Schedule C - Current Funds Expenditures by Department

Lists Current Fund expenditures by department and by major program, determined by the Annual Report Code (ARC). The ARC is a 6-digit code assigned to every FIS account based on the UC account. It determines the UC account's school or college, department and program. One ARC can be used by more than one OP account.

The following are examples of ARC Codes:

401000 Biol Sci Instruction Community Health
432400 Engineering Academic Support Dean's office
440218 Ag Experiment Station Research Agronomy & Range Science
620100 Public Service Graduate School of Management

Schedule C - Overhead

NOT a UC Financial Statement, but is used to calculate the overhead earned by a department using the same Annual Report Codes as Schedule C above. In viewing this report, you can drill down and see the amount of overhead that has been generated at the Fund Level for your unit. This is the Schedule that the Office of Research will rely on for the Federal Indirect Cost Return program. Therefore, the benefit of an accurate Schedule C is that you will receive the correct amount for Federal indirect cost return.

Schedule D - Current Funds Expenditures by Fund Source

is prepared by Sub Fund Group and then summarized by Sub Fund Group Type. Examples of Sub Fund Group codes are above under Schedule A.

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