Segment definitions, use criteria and examples are outlined below. 

• Entity

• Segment Length: 4 characters
  
  Segment Value Schema: Numeric
  
  Segment Definition:
  The Entity segment identifies a major organizational unit within the UC system. The Entity is responsible for all of the financial activities and results of all Financial Departments, Programs, Projects, and Activities within the Entity’s hierarchy. 
  
  Expanded Definition and Criteria:

  The Entity segment identifies the major UC system organizational units. These units generally require their own complete, separately audited financial statements to comply with external, regulatory reporting requirements (e.g., external audits, tax reporting), which cannot achieve compliance by using the audited financial statements issued by the Office of the President. Entity, however, will also provide high level management and operational reports.

  The Entity segment has been designated by UCOP as a balancing segment for OP reporting. A balancing segment is when the Aggie Enterprise system automatically generates due to/ due from transactions to ensure that debits and credits stay in balance, in this case within the Entity segment.

  Entities at all levels have unique reporting and/or external auditing needs that can only be met with an Entity level designation (e.g., UC Davis Health).

  Entity values are established by both UCOP and UC Davis.
  
  Examples:
         • 3110 - UC Davis Campus 
         • 3111 - UCD Schools of Health
         • 3210 - UCD Medical Center
         • 3310 - UC ANR at UCD
         • 3710 - UC Davis Foundation
         • 3810 - Cal Aggie Alumni Association
  
  FAU Value Comparison:
  The Entity segment most closely aligns with the KFS Chart (e.g. 3, H, L, P).

• Fund

• Segment Length: 5 characters
  
  Segment Value Schema: Alpha-numeric
  
  Segment Definition:
  The Fund segment identifies funding resources. These resources, or “pots of money” are classified based on designations and restriction types. This classification also supports external reporting of net position.
  
  Expanded Definition and Criteria:
  Funds provide a method of tracking funding resources whose use is limited by donors, granting agencies, regulations and other external individuals or entities, or by governing boards. A Fund is maintained for each specific funding type (e.g., Unrestricted, Restricted-Expendable, Capital) which supports the compilation of GASB audited financial statements. 

  The Fund segment has been designated by UCOP as a balancing segment for OP reporting. A balancing segment is when the Aggie Enterprise system automatically generates due to/ due from transactions to ensure that debits and credits stay in balance, in this case within the Fund segment.

  In most cases, Fund activity will be presented in the general ledger in summary and the Fund values will be shared amongst Financial Departments. For example, all Financial Departments will share one Restricted Expendable Federal Contracts fund. The detailed transactional information related to each federally sponsored project within this fund will be tracked using the PPM module.

  Fund values are established by both UCOP and UC Davis.
  
  Examples:
  Note: Where there is a 1:1 relationship between the KFS fund number and the CoA fund value, the KFS
  fund number has been included in the description for reference. The KFS Fund number is added at the end of the value description.
  
         Unrestricted (Parent 4 value - 1000A)
                 - Tuition (Parent 3 value - 1400B):
                       • Example Posting value: 14001 - University Tuition Income 20095
                 - Unrestricted Gifts (Parent 2 value - 1000C):
                       • Example Posting value: M0001 - Annual Giving Program Allocations 39800
                 - Auxiliary Enterprises (Parent 2 value - 1100C):
                       • Example Posting value: 11030 - Parking Operations 72160
                 - Sales and Services (Parent 2 value - 1200C):
                       • Example Posting value: 12100 - Sales and Services Rate Based
  
         Restricted Expendable (Parent 4 value - 2000A)
                 - Federal Contracts and Grants (Parent 3 value - 2000B):
                       • Consolidated into one Posting value: 20000 - Federal Contracts and Grants
                 - Restricted Gifts (Parent 3 value - 2200B):
                       • Unique Posting values for each gift to support restrictions 
                       • Example Posting value: 63052 - UCD Annual Giving Prog Allocations 40050
                 - Special State Appropriations (Parent 3 value - 1800B)
                       •  Example Posting value: 18072 - California Cancer Research
  
         - Restricted Unexpendable (Parent 4 value - 3000A)
                       • Endowment Principal
  
         - Net Investment in Capital Assets (Parent 4 value - 4000A)
  
         - Agency Funds (Parent 4 value - 5000A)
  
  FAU Value Comparison:
  The Fund segment most closely aligns with the fund attribute of the KFS Account.

• Financial Department

• Segment Length: 7 characters
  
  Segment Value Schema: Alpha-numeric
  
  Segment Definition:
  The Financial Department segment represents an academic or operating unit identified with an ongoing business objective, aligned with the UC Davis organization structure.
  
  Expanded Definition and Criteria:
  Financial Department is often known as the “cost center” or “department”. This field records, tracks and retains the Financial Department’s financial transactions. There are several levels of Financial Departments within the CoA hierarchy. The mid-level hierarchy aligns with the UCPath HR Departments. 

  Financial Departments typically have:
  -   An ongoing business objective and operational function with no planned end date
      (enabling historical trend analysis + long-range planning)
  -   Identifiable, permanently funded employees
  -   Generally an allocation of physical space

  
  Financial Department values are established by UC Davis through extensive outreach and collaboration with units.
  
  Examples:
         • HMRC000 - HR Administration
         • BSDF001 - CBS Dean's Office Administration
         • AUSSC01 - AUSSC Academic Unit Shared Services Center
  
  FAU Value Comparison:
  Due to significant variations in departments’ financial structure in KFS, it is not possible to align the Financial Department segment with  specific KFS values.

• (Natural) Account

• Segment Length: 6 characters
  
  Segment Value Schema: Alpha-numeric
         - Value schema includes logic for the first digit of the value:
                - 1: Asset
                - 2: Liability
                - 3: Fund Balance
                - 4: Revenue
                - 5: Expense
                - 6: TBD; for future use
                - 7: Transfers
                - 8: Other changes to Net Position
  
  Segment Definition:
  The (Natural) Account segment classifies the nature of the transaction as a specific type of revenue, expense, recharge, transfer, asset, liability or net position.
  
  Expanded Definition and Criteria:
  For clarity between the CoA Account segment and the current KFS Account, we will refer to the CoA segment as “Natural Account”, a commonly used accounting term.

  The (Natural) Account segment categorizes the nature of the transaction being recorded. The transaction is either revenue-producing, an expenditure, an asset that is owned, or a liability that is owed. Additionally, Account maintains Net Position for Entities and Funds. 

  (Natural) Account values will generally be shared across Financial Departments to provide consistency in operational and management reporting for UC Davis. 

  (Natural) Account values are established by both UCOP and UC Davis.
  
  Examples:
         - All Expenses (Parent 5 value - 5XXXXX)
              - Salaries and Wages (Parent 4 value - 50000A
                    - Academic Salaries and Wages (Parent 3 value - 50000B)
                           - Posting values:   
                              • 500000 - Faculty Salaries Ladder Rank and Equivalent
                              • 500001 - Faculty Salaries Lecturers Continuing
                              • 500003 - Faculty Salaries Clinical InResident Adjunct
                              • 500092 - Graduate Student Researchers Salaries and Wages
                              • 500093 - PostDoctorates and Assistant Researchers 
  
  FAU Value Comparison:
  The (Natural) Account segment most closely aligns with the KFS Object Code.

• Purpose

• Segment Length: 2 characters
  
  Segment Value Schema: Numeric
  
  Segment Definition:  
  The Purpose segment is the functional classification of expenses for financial statements and other functional reporting, or for classifying revenues reflecting the mission of the university. Purpose supports federal and other external reporting requirements.
  
  Expanded Definition and Criteria:
  The Purpose segment tracks the purpose of the transaction, such as NACUBO-defined functional expense classification and mission.

  The National Association of College and University Business Officers (NACUBO) classification data is utilized for far-reaching external reporting (e.g., institution ranking). This field is also essential for compliance with federal cost principles and financial statement reporting requiring expenditures be displayed by functional class.

  Purpose values are established by UCOP.
  
  Examples:
         • 40 - Instruction
         • 41 - Summer Session
         • 42 - Teaching Hospitals
         • 43 - Academic Support
         • 44 - Research (Non-AES)
         • 60 - Libraries
         • 61 - University Extension
         • 62 - Public Service
         • 64 - Operations & Maintenance of Plant
         • 68 - Student Services
  
  FAU Value Comparison:
  The Purpose segment most closely aligns with the HEFC (Higher Ed. Function Code) attribute of the KFS Account.

• Program

• Segment Length: 3 characters
  
  Segment Value Schema: Alpha-numeric
  
  Segment Definition:
  The Program segment records revenue and expense transactions associated with a formal, ongoing system-wide or cross-campus/location academic or administrative activity that demonstrates UC Davis’ mission of teaching, research, public service and patient care.
  
  Expanded Definition and Criteria:
  There are two categories of Programs:  
         1)  Those pre-defined and sanctioned by UCOP, of which values are predesignated 
         2)  Those endorsed and formally recognized by UC Davis Leadership

  Programs have financial significance due to their prominence and impact. They have a certain level of permanence, meaning that they have the resources needed to continue operating for the foreseeable future.

  In general, Programs have allocated, not dedicated, FTEs and they are often inter-disciplinary, crossing multiple Financial Departments or Projects.

  Program values are determined by both UCOP and UC Davis.
  
  Examples:
         - UCOP System-wide examples:
                 • 251 - UC Center Sacramento
                 • 261 - Agricultural Experiment Station AES
                 • 381 - COSMOS
  
         - UC Davis examples:
                 - Self-Supporting Degree Programs (Parent 1 value - SSD)
                        • Example Posting value: LLM - Masters of Law LLM   
                 - Academic Degree Programs (Parent 1 value - GRC)
                        • Example Posting value: CHE - Chemistry
                 - UCD Campus Wide Programs (Parent 2 value - UCD)
                        • Example Posting value: D00 - Diversity Awareness
                 - Work Study Programs (Parent 2 value - WSP)
                        • Example Posting value: WS1 - WS Undergrad Federal
       
  FAU Value Comparison:
  Due to significant variations in how departments track programs in KFS, it is not possible to align the Program segment with a KFS value.

• Project

• Segment Length: 10 characters
  
  Segment Value Schema: Alpha-numeric
  
  Segment Definition:
  The Project segment tracks financial activity for a ‘body of work’ that often has a start and an end date that spans across fiscal years.
  
  Expanded Definition and Criteria:
  There are two categories of Projects:  
         1)  GL-Only Projects 
         2)  Projects supported with the PPM (Projects Portfolio Management).

  GL-Only Projects:
         -  Are of financial significance.
         -  Have explicit funding.
         -  Have low complexity of budget management and/ or reporting needs.
         -  Can be captured at the appropriate level of detail using only the values available in the CoA.

  PPM Projects:
         - Require a level of detailed tracking and reporting not available using only the CoA.
         - Will be used to manage ALL sponsored projects (contracts and grants).
         - Typically have more complex funding structure (e.g., multiple fund sources).
         - Generally, have a designated start and end date, possibly across fiscal years.
         - May be designated to a specific faculty member by agreement.

  Project values are assigned by UC Davis.
  
  Examples:
         - GL-Only Projects (Parent 2 value - GLG000000A):
                 - Course Materials Fees (Parent 3 value - GLCMF0000A)
                       • Example Posting value: GLCMF00004 - ANS2 Introductory Animal Science
                 - University Events and Operations (Parent 3 value - GLPEV0000A)
                       • Example Posting value: GLPEV00000 - ADMAN Conference
  
         - PPM Projects:
                 - Capital Projects (Parent 3 value - CP0000000B)
                        • Example Posting value: KP0953940U - Winery Expansion
                 - Sponsored Research (Parent 3 value: Extramural Funding PPM - EF0000000B)
                        • Example Posting value: K30804F775 - ASUCD UNITRANS GRANT 75 CITY OF DAVIS 
                 - Faculty Projects (Parent 3 value - FP00000000)
                        • Example Posting value: FPLLAW5987
  
         - Download the Project Value Guides for additional information about Project value logic:
                 - GL-Only Project Value Guide
                 - PPM Project Value Guide
               
  FAU Value Comparison:
  Due to significant variations in how departments track projects in KFS, it is not possible to align the Project segment with a KFS value.

• Activity

• Segment Length: 6 characters
  
  Segment Value Schema: Alpha-numeric
  
  Segment Definition:
   The Activity segment will track significant transactions which are recurring and take place at a point in time.
  
  Expanded Definition and Criteria:
  The Activity segment will track activities or events which support:
         - Financial Departments 
         - and/or Programs
         - and/or GL-Only Projects.

  Activities need to be tracked and reported on because of their financial significance. 

  Activity values will generally be shared across Financial Departments to provide consistency in operational and management reporting for UC Davis.

  Activity values are assigned by UC Davis.
  
  Examples:
         - Recruiting (Parent 1 value - 20010B)
                 • Example Posting value: 200100 - Faculty Recruiting
         - Academic Terms (Parent 1 value - 20040B)
                 • Example Posting value: 202401 - Winter Quarter 2024
         - Department Operations (Parent 1 value - 20050B)
                 • Example Posting value: 200507 - Computer Replacement
         - Campus Committees and Organizations (Parent 1 value - 20100B)
                 • Example Posting value: 201001 - Davis Faculty Association
         - Student Academic and Special Interest Clubs (Parent 1 value - 81000B)
                 • Example Posting value: 810058 - Athletes in Action
  
  FAU Value Comparison:
  Due to significant variations in how departments track activities in KFS, it is not possible to align the Activity segment with a KFS value.

• Inter-Entity
• Segment Length: 4 characters
  
  Segment Value Schema: Numeric
  
  The Inter-Entity segment is recommended by Deloitte to support the Balancing Segment functionality. UC Davis intends to designate the Entity and Fund segments as Balancing Segments.
  
  Although users will see this segment in Oracle, it will NOT require data entry. It will have default values, generated by the Oracle system.
• Future 1 & Future 2

• Segment Length: 6 characters 
  
  Segment Value Schema: Numeric
  
  The Future segments are currently undefined. 
  
  Based on lessons learned from other Higher Education institutions, and at the request of UCOP, the two segments will be used for UCOP’s future use.

  Although users will see these segments in Oracle, they will NOT require data entry until the criteria are defined and put into use.  Until that time, a default value will be system-generated.

• Download the Chart of Accounts Quick Reference Guide

Frequently Asked Questions

• How are Chart of Accounts values created and managed?
• Chart of Accounts values are considered part of UC Davis Master Data, which is managed centrally under formal Data Governance. 
  
  Departments are able to request new CoA values through ServiceNow; values are created by the central teams based on CoA Guiding Principles and the established segment definitions and hierarchies. 
• Why are there so many chart segments in the Chart of Accounts (CoA)? 

• The eleven segments in the UC Davis Chart of Accounts allow greater flexibility in how we use the chart to support our business and reporting needs.

  • • The Entity, Fund, Financial Department, (Natural) Account, Purpose, Program, and Project segments are aligned with the UCOP Common Chart of Accounts.
  • • The Activity segment was added for UC Davis business and reporting requirements, informed by our stakeholder outreach.
  • • The Inter-Entity segment is a system-generated segment used to support balancing functionality in Oracle.
  • • Two Future segments are designated for future use by UCOP, as needed. 

  The Chart of Accounts maximizes the concept of a matrix-style chart by reducing duplicate values and allowing the use of shared values across multiple units. 
  
  Each segment has a single use with a distinct and consistent definition and use criteria. When combined, these segments will tell the unique story of each individual transaction. 
  
  Download the CoA Quick Reference Guide for the Chart of Accounts at-a-glance.  

• Are all Chart of Accounts segments required for every transaction?

• All segments require a value in Aggie Enterprise (Oracle), but some values may be zeros.

  The Chart of Accounts includes eight transactional segments.
         Four segments require entry of a valid value for all transactions: 
                • Entity
                • Fund
                • Financial Department
                • (Natural) Account
         The system will alert transactors if one of the required fields is not populated.
  
  The remaining four transactional segments may require entry of valid values, depending on the type of transaction and departmental requirements. If no value is required, users will enter zeros in these segments:  

  • • Purpose – required for expense transactions 
  • • Program – required for UCOP or UCD sanctioned programs; or based on departmental requirements 
  • • Project** – required if there is a GL-only project associated with the transaction 
  • • Activity – based on departmental requirements 

  
  Additionally, the CoA includes three system-generated segments. These segments will be visible to transactors, but values in these segments will be populated with zeros by the Oracle system: 

               • Inter-entity
               • Future 1
               • Future 2

  Review the Understanding Chart Strings and Segments KBA to learn more.

• Can Entity be derived from the Financial Department value?
• Entity cannot be derived from Financial Department. Transactors need to select the appropriate Entity value when entering a transaction because some Financial Departments may be associated with multiple entities.
  
  For example, the College of Agricultural and Environmental Sciences (CA&ES) is a UC Davis campus Financial Department, but they also work closely with Agriculture and Natural Resources (ANR). There may be a need for CA&ES to associate transactions with UC Davis Campus and UC-ANR entities. 
• Do all entities have the same Funds and (Natural) Account values available to them? 
• No. While the majority of Fund and (Natural) Account values are shared through the matrix-style chart, some values will be unique to a single entity. Cross Validation Rules (CVRs) and value sets will be used to prevent incorrect value combinations.
• Does the Chart of Accounts Financial Department structure have any bearing on the HR Department? 
• No. As confirmed by Employee and Labor Relations, the Financial Department value in Aggie Enterprise (Oracle) does not have any impact on HR Department structure (e.g., for purpose of layoff units). UC Path will still be considered the system of record. 
• Is assignment of Principal Investigator (PI) a component/ attribute of the Chart of Accounts?

• Principal Investigator and Co-PI are both be tracked in the Project Portfolio Management (PPM) subledger module as part of the Award and PPM Project. They are not an attribute of the Chart of Accounts.