Fiscal Officer Overview

Using the Correct UC Account/HEFC

The UC Account is an important component of financial reporting.  The first two digits of the UC Account represent the Higher Education Function Code (HEFC) that describes the intended purpose of the account.  Below is a guide on how to correctly select the first two digits of the UC Account and its corresponding HEFC.

40 - Instruction or Department Research (INST)

All expenditures for activities that are part of an institution's instruction program, including research done as a part of regular instructional programs. This includes: credit and noncredit courses, academic, vocational, technical instruction, remedial, special and extension sessions.

UC Davis examples: Geology, Mathematics

Note: University Extension programs should use a UC Account that begins with 61XXXX.

Summer Sessions Instruction expenses - Beginning in 2016-17 Fiscal year, units are required to use a UC Account beginning with 4099XX for expenditures associated with delivering Summer Sessions Instruction, regardless of the UC Fund used to pay for the activity.  For questions please contact your dean's office or your BIA Analyst.

 

42 - Teaching Hospital (TEHS)

Includes all expenditures associated with the patient care operations of a hospital, including nursing and other professional services, general services, administrative services, fiscal services, and charges for physical plant operations and institutional support.

UC Davis examples: UC Davis Medical Center

43 - Academic Support (ACAD)

Expenditures to primarily provide support services for the institution's primary missions (instruction, research, public service). This includes: Libraries, Dean’s Offices, Educational media services, Academic computing support, Ancillary support, Academic administration, Museums & Galleries, Educational Media Services, and Course and curriculum development.

UC Davis examples: Dean’s Offices

Note: Academic Support for Libraries should use a UC Account that begins with 60XXXX.

44 - Organized Research (ORES)

All expenditures for activities specifically organized to produce research outcomes. This includes institutes and research centers, bureaus, laboratories, stations and individual and project research.

UC Davis examples: Crocker Nuclear Laboratory, Bodega Bay Lab

60 - Libraries (LIBR)

Libraries—Official and organized central and branch libraries.

61 - UC Davis Extension (UNEX)

Includes expenditures activities (both credit and noncredit) that are conducted to provide instruction to members of the community or other groups external to the institution.

62 - Public Services (PBSV)

All expenditures for activities established to primarily provide non-instructional services beneficial to individuals and groups external to the institution. Activities intended to serve the general public. This includes community, cooperative extension, and public broadcasting services.

64 - Maintenance of Physical Plant (MOPP)

All expenditures of current operating funds for the operation and maintenance of physical plant. Includes: Physical plant administration, Building maintenance, Custodial services, Utilities, Landscape and grounds maintenance, Safety and Security, Logistical Services, Operation & Maintenance Information Technology. Major repairs and renovations.

 UC Davis examples: Central Facilities

66 - Institutional Support (INSP)

Includes expenditures for central executive-level activities concerned with management and long-range planning of the entire institution, fiscal operations, administrative data & information processing, HR/ personnel, and support services to faculty and staff.

UC Davis examples: Central Garage, Accounting and Financial Services

68 - Student Services (STAC)

Includes expenditures for the admissions and registrar's offices and for activities whose primary purpose is to contribute to a student’s emotional and physical well-being and intellectual, cultural, and social development outside the context of a formal instruction program, including the following:

  • student activities

  • cultural events

  • Counseling and career guidance (excluding informal academic counseling by the faculty);

  • Student aid administration; and

  • Student health services (if not operated as an essentially self-supporting activity).

76 - Auxiliary Enterprises (AUX)

An auxiliary enterprise is an entity that exists to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. 

UC Davis examples: Student Housing, TAPS, Division I Intercollegiate Athletics

77 - Student Financial Aid - Undergrad (FINA)

Includes the following expenditures for undergraduate students:

  • scholarships and fellowships financed from current funds (either restricted or unrestricted) given as an outright grant to students selected by the institution;

  • Trainee stipends, prizes, and awards (except trainee stipends awarded to individuals who are not enrolled in formal course work, which are charged to instruction);

  • Research; or public service grants; and

  • Aid to students in the form of tuition or fee remissions.

79 - Student Financial Aid - Graduate (FINA)

Includes the following expenditures for graduate students:

  • Scholarships and fellowships financed from current funds (either restricted or unrestricted) given as an outright grant to students selected by the institution;

  • Trainee stipends, prizes, and awards (except trainee stipends awarded to individuals who are not enrolled in formal course work, which are charged to instruction);

  • Research; or public service grants; and

  • Aid to students in the form of tuition or fee remissions.

80 - Agency Accounts (PROV)

Accounts used to record the administration of non-University funds for which the University provides fiscal agency and other services.

  • Scholarships and fellowships

  • non-Associated student and faculty/staff organizations and activities

  • Campus Foundations

  • Other Agency activities

Note: PR accounts will also use a UC account that starts with 80 although it is not an agency account.  PR accounts should never have any expenditures.

To find the correct UC Account number for your department, run the Account Look up in Decision Support (DS 11) for your department's top level organization and the HEFC you want to generate. For more information on all the UC Account attributes visit the A&FS Financial Reporting - UC Account page.

Frequently Asked Questions

What UC Account do I use for research when the faculty member receives campus funds (i.e.….general funds, ICR)?

The funds should be in 40XXXX if the funds are general to the faculty or department and not separately budgeted for specific projects or outcomes.  This would generally include the ICR return and most GF, however some of the opportunity funds and GF are for specific projects and outcomes.

When you receive the allocation make sure you understand the intended purpose of the funds.

What do I do if a wrong UC account has been assigned?

When a KFS account was created with a wrong account you may change the UC Account if there has been not activity in the account in a prior fiscal year.  For more information visit Changing UC Account Numbers on Accounts.


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