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Guidance for Tracking Fiscal Impacts from COVID-19 Activity 

Updated: April 3, 2020

The situation for UC Davis continues to develop; therefore, these guidelines will be updated and expanded as the guidelines for COVID-19 financial reporting continue to evolve. 

Under the COVID-19 Emergency Declaration, UC Davis is required to provide monthly reports on financial impacts to UC Office of the President for reporting to the California State Department of Finance (DOF). The following sections provide guidance to ensure appropriate reporting of COVID-19 fiscal impacts. 

  1. Direct Expenses  
  2. Lost Revenue  
  3. Paid Administrative Leave 
  4. Special Caution | Possible Fraud During Disruptions

Direct Expenses  

The following guidance for reporting direct expenses is organized by location and chart:

Guidance for Campus (Chart 3 and L)  

To enable the tracking of COVID-19 costs, campus departments should use Kuali Project Code COVID19 on transactions to capture extraordinary costs that would not have otherwise been required in the normal course of business. Examples would include purchases of materials or services to support the response to the outbreak such as additional cleaning supplies and disinfecting of facilities, public health information, cost of equipment necessary to transition to remote work and online instruction, and non-refundable costs related to canceled events. These costs should be captured in the department account incurring such costs. Further guidance is provided below related to travel. 

For direct expenditures already incurred, we are requesting that you identify the actual transactions and attach the COVID19 project code by performing a General Error Correction (GEC) in Kuali.  We must be able to track the reported expenditures back to the original expenditures. 

It is likely that there might be extraordinary labor costs. Those may need to be analyzed and captured after-the-fact as doing this through the system would require adding the COVID19 project code in the Funding Entry line in UCPath or performing a Direct Retro to the COVID19 code in UCPath. If this is needed, contact for additional instructions before processing. 

If expenses would have typically occurred, but there are no longer revenues to support the expenses, we should not attribute the expense as a COVID-19 related cost, but instead report the impact in lost revenue. 

Departments should reimburse travelers for the cost of canceled travel and conferences if those costs are non-refundable. Travelers are encouraged to reach out to airlines and other booking agencies to request direct refunds before requesting reimbursement from UC. If a travel voucher is issued for future use, the department should track the use of that voucher to ensure it is used for future university business. All expenses reported in AggieTravel that relate to COVID-19 cancellations or disruptions should utilize the aforementioned Kuali Project Code COVID19. 

There is no specific materiality threshold for reporting as every unit is different. The most important consideration is that you are able to substantiate that the cost directly relates to the COVID-19 emergency and is supported by adequate documentation (checks, invoices, etc.) that can be readily retrieved. 

Procurement: More information related to procurement can be found on the Supply Chain webpage
Sponsored Projects: Please follow the guidance provided by the Office of Research and updates regarding Research Administration

Guidance for School of Medicine (Chart S) 

Lost Revenue 

Guidance for Campus (Chart 3) 

As with extraordinary costs, units will be asked to report monthly on losses of net revenue incurred as a result of COVID-19. Since this is not captured in our financial system, BIA analysts will work with units to collect and evaluate any claims of lost revenue. BIA has created a template to be used for this purpose, which will be distributed to Assistant Deans and COOs. The template is not intended to capture system-wide tuition and fees and/or campus-wide fees. It is intended to identify unit level lost revenue resulting solely from the response to the outbreak of COVID-19. Lost revenue should not be entered into Kuali. Units are to report at the Dean/VC level only, not at the department level.  

Instructions are included in the template, but BIA analysts will be available to provide assistance throughout the process. Units will be asked to email completed templates and any supporting documentation to  

Guidance for Medical Center and School of Medicine (Chart H and Chart S) 

Lost revenue related to patient clinical activity will be collected separately and reported by the UCDHS Finance team. 

For School of Medicine non-clinical lost revenue, follow the Campus/Chart 3 guidance.

Paid Administrative Leave  

All employees are eligible to receive up to 128 hours of paid administrative leave in order to cope with the impact of the COVID-19 pandemic. Details may be found on the UC Davis HR webpage

Special Caution

With the disruption of our normal operating processes due to COVID-19, it is important to be especially vigilant to possible fraud. 

Be sure to review all invoices with your usual care. Be sure emails you receive were sent from a correct account and that the communication and its tone are as expected. If you are asked to approve an unusual charge or to change payment details such as the place or account to which a payment should be sent, call and confirm with the person with whom you normally interact at the organization involved.

Overall, if something does not seem right to you, take the time to ask questions or to ask for help from Controls & Accountability.