Key UC Expense Reporting Attributes

Annual Report Code (ARC)

The Annual Report Code (ARC) is a 6-digit code assigned to each UC Account. It is used to group expenditures by expense type classification (HEFC), school or college, and department or major program.  The ARC is used for the Schedule C and the Schedule C Overhead financial schedules, which is used to allocate overhead expenses back to the departments. Schedule C is also published annually by UCOP for each UC campus and is frequently used to compare departments and types of expenses across campuses and across institutions. You can view a list of the ARCs for your organization using the FIS Decision Support query Annual Report Code Summary (226) or by reviewing the Schedule C reports for your school/college and department.

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