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Redesigned Common Chart of Accounts

The Chart of Accounts represents the structure through which financial transaction data is organized and reported. Implementing a new financial system is an opportune time to redesign and implement a new Chart of Accounts.

The goal of redesigning the Chart of Accounts is to help resolve many of the financial and management reporting challenges faced by UC San Diego today and to align our Chart of Accounts with the new UC Common Chart of Accounts (CCoA), which will go into effect in 2020.

Preparation and Timeline

The redesigned CoA will be implemented as part of the new financial system, Oracle ERP Cloud. The approach for adopting the new CoA is iterative, in partnership with VC/Department SMEs, and phased implementation:

  • Phase One: IFIS Clean-up (Completed)
  • Phase Two: Hierarchy and Value Development (Completed)
  • Phase Three: Mapping and Conversion (In progress)

Redesigned Common Chart of Accounts

General Accounting (GA) staff worked with the UC Office of the President (UCOP) to finalize the new chart element hierarchies, including classification and numbering. All UC San Diego numbering will change to be consistent with the UC Common Chart of Accounts (CCOA).  

Download the CCOA Segment Values spreadsheets linked for each segment of the new common chart of accounts, which lists the values that will be available in the new Oracle financial system.  The lists below will be updated periodically as new segment values are added.

Campus and Health

Segment Values Definition Field Length
Entity (rev.9/16/19) An Entity is a subset of the University reporting unit that is either a separate legal entity, a separately funded state agency or is required to issue its own financial statements. Entity identifies the major operational unit within the UC system.  5
numeric

Fund (rev.9/16/19) The Fund is the high-level classification of the source of funds for a transaction and tracks restrictions and designations. 5
alpha-numeric
Financial Unit 
(rev.9/16/19)
Represents a Unit with an ongoing business objective, with a responsible individual with fiscal authority over budget and costs, an identifiable group of employees, and generally physical space. Every FinUnit must submit its own budget. Fin Unit will also be used for approvals, routing, and authorizations. 7
numeric
Account (rev.9/16/19) Asset, liability, revenue, expense, or fund balance. 6
numeric
Funct (rev.9/16/19) Designates the NACUBO Higher Ed purpose of an expense.  3
numeric
Program (rev.9/16/19) The Program segment is used to record revenue and expense transactions associated with a formalized set of on-going activities that are UCOP system-wide programs.   3
alpha-numeric 
Project  The Project Portfolio Management (PPM) module in Oracle tracks projects that are designated as sponsored, capital, lines of service or cost tracking. Each is auto-assigned a unique project number. Information related to project set up will be requested through the index mapping process. 7
alpha-numeric
Location (rev.9/16/19)

Classifies transaction by physical location.

  • CAAN numbers will start with a "C".  Location titles will come from Tririga.

  • Locations with no CAAN number will start with "N".  Location titles should include name of location (or city) with street address.
  • Ships will start with "S".  Location titles will include the name of the ship.
6
alpha-numeric
Activity (rev.9/16/19) Classifies a transaction by activity where PPM is not appropriate, such as credit card merchant accounts.  6
alpha-numeric

 
Foundation

Segment Values Definition Field Length
Financial Unit & Fund Shared values, see Campus and Health above.
Account (rev.9/16/19) The Fund is the high-level classification of the source of funds for a transaction and tracks restrictions and designations.
numeric
Investment Pool 
(rev.9/16/19)
A segment to identify the various investment pools which a fund resides in. 2
alpha-numeric

Phase One: IFIS Clean-up

Overview

Every active chart element in IFIS, including indexes, will need to be evaluated to determine whether the ‘tracking or reporting need' the element is serving will be needed in the new chart and new financial system, and how that element maps to the new chart of accounts.

Mapping will be complicated and will not be 1:1 in most cases because we are looking to streamline and consolidate our chart of accounts and make use of the functionality of the new chart design and new financial system. Each element, or segment, in the new chart of accounts, will have a single use with a clear and consistent definition. For example, a revenue account only needs to indicate the type of revenue, not which department is generating it or from which location. The department code will indicate the department earning the revenue, and the location code can indicate at which location it is being earned.

As of June 2017, there were 125,584 active chart elements, including index codes, in IFIS. Many of these codes have not been used in years and have no balance associated with them. If a code is no longer needed or used, we should not map it, or create an associated code for it, in the new chart of accounts in the new financial system.

Our goal is to review and evaluate IFIS chart elements and inactivate chart elements with a zero balance which are no longer needed so that the code does not need to be considered when mapping to the new system.

If consolidation is possible and appropriate, a balance can be moved out of a chart element so that the unneeded element can then be inactivated. This effort will speed mapping and help ensure that we only set up needed chart elements in the new financial system. Equate this to moving when you’ve lived in the same house for 30 years. You don’t want to take everything with you and, when you get to the new house, you want to organize what you keep.

Inactivation does not equal deletion. The code and its transaction record would still be in IFIS. And if needed, the code could be reactivated in IFIS.

Inactivation Criteria

A summary of activity and general criteria being used to determine which CoA to inactive is outlined below:

  • General Accounting is focusing their on-going clean-up efforts on CoA elements that are not associated with an OPAFS Fund by: Facilitating mass inactivation of CoA elements that have not been used in the past 5 years with no residual balances (budget, financial, encumbrance and overall total)

  • Creating journals to align balances of inactive indexes with an overall zero balance.  The purpose is to align balances by subaccount so the fiscal year end re-appropriation process will cease to impact these indexes.  The journals have a document prefix of BR and description of: “CCoA: Align Inactive Index Sub Accts”. 

  • Reviewing active indexes that contain a Fund, Organization or Program that is inactive and coordinating mass inactivation of these indexes


Campus Budget Office is working on mass inactivation of indexes where the overall index balance is zero and are on core ‘legacy’ funds that are no longer used due to the shift to SOFI 99100.

Inactivation Efforts

General Accounting (GA) has reviewed chart elements centrally, pushed reports (data pulls) to VC offices and asked departments to also review their funds, orgs, special accounts, program codes, indexes, and take action to inactivate codes no longer needed.

GA has centrally inactivated over 9,548 funds, orgs, accounts and program codes with zero balances. Departments have inactivated an additional 31,450 or 77% of all IFIS chart element inactivations.
 
2,741 reduction (17%) in # of active funds
2,488 reduction (38%) in # of active orgs
2,118 reduction (37%) in # of active accounts
5,048 reduction (93%) in # of active program codes
28,603 reduction (31%) in # of active indexes

Phase One: VC/Department Action Items

Clean-up Instructions

To assist VC areas with clean-up efforts, General Accounting worked with Business Intelligence experts to turn CoA data pulls into real-time Cognos reports for chart element review. The reports assist central offices and departments in reviewing chart elements along with information such as the last time the element was used in the ledger and what active indexes are associated with the code. The goal is to zero out and inactivate chart elements that will not be needed in the new system. All inactivated chart elements (orgs, program, index, etc.) should have a zero budget, zero financial, and zero encumbrance amount- please be sure to verify. This will help greatly when it comes time to map to the new system as we can ignore inactivated chart elements and only map the active.  

  1. Download reports for your VC area. 
  2. Review chart elements which have not been used in a number of periods and/or have small balances.
  3. Inactivate null/zero balance elements or consolidate small balances to another org/program/index before inactivation.
  4. For inactive indexes that have overall balances, use the index management tool to reactivate the index and then clear the index balance to zero by doing either a budget or financial entry, whichever is appropriate to move the balance to an active index. Once zeroed out, use the index management tool to inactivate the index again. We request that any subaccount balances be aligned and zeroed out before index inactivation. 
  5. Learn more with Detailed Department Instructions (pdf document) 
  6. To request inactivation of multiple chart elements at once see: Chart of Accounts and COA forms for Mass Inactivation
  7. Please verify element status before sending an inactivation request. To validate chart element status go to FINLINK > Chart of Accounts > Chart Hierarchy List. 

 

VC Area Downloads   * Enter AD password for Cognos access
Academic Senate Account Pull
Fund Report 
IFIS Org Pull

Program Pull
IFIS Index Pull
Inactive Indexes
CampusWide Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Chancellor Account Pull
Fund Report
IFIS Org Pull

Program Pull
IFIS Index Pull
Inactive Indexes
Clinical Practice Organization
(Physicians Group)
Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Medical Center Account Pull
Fund Report
IFIS Org Pull

Program Pull
IFIS Index Pull
Inactive Indexes
Population Health Account Pull
Fund Report
IFIS Org Pull

Program Pull
IFIS Index Pull
Inactive Indexes
President Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Academic Affairs Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Advancement Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
CFO Account Pull
Fund Report
IFIS Org Pull

Program Pull
IFIS Index Pull
Inactive Indexes
Equity, Diversity and Inclusion Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Health Sciences Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Marine Sciences Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Research Affairs Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Resource Mgmt Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes
Student Affairs Account Pull
Fund Report
IFIS Org Pull
Program Pull
IFIS Index Pull
Inactive Indexes

Report Refresh schedule: All reports refreshed weekly, every Saturday.

Contact Haoyue Xu or Lizette Ou for questions related to clean-up efforts or reports.

Phase Two: Hierarchy and Value Development

Hierarchy and Value Development initiates the build out of CoA "roll up" and transactional values in the agreed upon CCOA segments. General Accounting recently completed building out the new hierarchies for each chart element in the new CCOA, which will go live with Oracle in July 2020.

Approach

General Accounting led the effort to build out the Fund, Account and Function hierarchies.  The Central Budget Office worked with VC offices to finalize Financial Unit hierarchies. Financial Unit codes are replacing org codes.

The functionality of an index will turn into a 'Project' in Oracle, location, or activity code in the new chart and the creation of, and mapping of, these codes will be a VC, central office, and department effort.

 

Phase Three: Mapping and Conversion (In Progress)

In preparation for the new financial system, all UC San Diego departments are asked to complete index mapping to the new Common Chart of Accounts (CCOA), which will take effect when Oracle goes live in July 2020.

Mapping all legacy segments to the new chart string is a large and complex process that will be broken up into 3 phases. The project team has provided the guidance and tools departments need to translate old indexes to the new General Ledger and/or 'Projects' chart string.

  • Phase 1- Index Categorization (Complete)
  • Phase 2- Index Mapping (Deadline October 15, 2019)
  • Phase 3- Legacy Chart Stabilization

This three-part initiative will:

  • Ensure Oracle Financials Cloud (OFC) is designed to meet business and reporting requirements.
  • Support the development of an index crosswalk that will assist local units with application remediation efforts. 

Instructions for Phase 2: Index Mapping

  1. Watch the Index Mapping how-to video provided below.
  2. Locate your spreadsheet here.
  3. Familiarize yourself with the spreadsheet tabs and updated index categories and descriptions before you begin mapping indexes.
  4. Coordinate locally who will complete the index mapping for your department.
  5. Submit inquiries via the spreadsheet or ASK as directed in the video.
    • For ASK inquiries select: Subject 'Oracle Index Mapping', Primary Category 'Central Accounting', and Sub-Category 'Common Chart of Accounts'
  6. Attend the Index Mapping Q&A webinar on September 23, 2019, from 1-2:30 pm.
  7. Finalize by October 15, 2019.
  8. Notify your Sponsorship Coalition Lead once complete!

 

Note: All financial infrastructure functions are centralized at UC San Diego Medical Center, Physicians Group, and Population Health Services Organization. For all project-related requests, including Index Mapping, the central accounting staff is responsible for reviewing and completing activities.

Related Updates

February 12, 2019
The Business & Financial Services (BFS) Division, in collaboration with the Campus Budget Office (CBO), is excited to announce that as we move to the new CCoA and financial system, we will be transforming the financial organization and necessary accounting elements for self-supporting activities.

We want to take the opportunity to communicate the benefits of this change. The current state of creating multiple unique funds for each self-supporting activity will be replaced with a unique sub-department (i.e. Financial Unit), similar to the current practice of providing a unique organization.

The benefits of this change include:
  • Enhanced workflow routing for expense and billing approvals
  • Minimal impact on the majority of the current UCSD self-supporting activity operations
  • Significant reduction in the number of unique funds; currently we have 750+ funds dedicated only to self-supporting activities
  • Increased transparency in self-supporting operations; unique sub-departments slice through funds allowing us to capture the entire operation in one financial report
  • Reduction in accounting elements necessary for billing, revenue, and asset tracking
Operations deemed extraordinarily complex with various reporting requirements have been consulted, and BFS teams are working directly with these units to address any needs they may have as we move forward. If we have not reached out to you, or your organization, and you would like to schedule a meeting to discuss these changes, please do not hesitate to reach out to BFS-GA (Jamie Nickel and Lizette Ou) or BFS-FAO (Danielle Powers).

November 8, 2018
General Accounting and Student Financial Solutions identified over 5,000 A/R detail codes in ISIS that were associated with at least one inactive chart element (Fund/Org/Prog) and worked with ITS to expire those codes. Please also remember to clean up A/R detail codes!

Training Materials

Chart of Accounts Webinar


Chart of Accounts Redesign Series

 



Index Categorization & Mapping Series

Contacts


Central Office Contacts Email Office
Melissa Navarro m7navarro@ucsd.edu  General Accounting
Lizette Ou lmou@ucsd.edu  General Accounting
Haoyue Xu hax010@ucsd.edu  General Accounting
Robert Hannahs rhannahs@ucsd.edu  Central Budget Office
Kierstin Sykes kksykes@ucsd.edu UC San Diego Foundation
Michelle York myork@ucsd.edu UC San Diego Health

 

VC Contacts Email VC Area
Caitlin Chu cvchu@ucsd.edu  CFO
Joni Ciarletta jciarletta@ucsd.edu  Marine Sciences
Adam DiProfio adiprofio@ucsd.edu  Academic Affairs
Arwen Jamison ajamison@ucsd.edu  EDI
Jason Jennings jejennings@ucsd.edu  Student Affairs
Kyle Nakanishi knakanishi@ucsd.edu  Research 
Jake Guss jguss@ucsd.edu RMP
Mercedes Munoz mmunoz@ucsd.edu  Advancement and Chancellor Orgs
Ray Rodriguez rrodriguez@ucsd.edu  Academic Senate
Charles Wei c9wei@ucsd.edu  Health Sciences
Still have questions- see Chart of Accounts FAQ.

For CCOA inquiries use ask.ucsd.edu and select: Subject 'Oracle Index Mapping', Primary Category 'Central Accounting', and Sub-Category 'Common Chart of Accounts'