A-21 Code Contents:
- Introduction: What is the A-21 Code?
- How and when is the A-21 Code entered?
- How to determine which A-21 Code to use
- List of commonly used A-21 Codes for Academic Schools, Colleges, and ORUs
- Spreadsheet with All A-21 Codes/descriptions (PDF)
Introduction: What is the A-21 Code?
UC Davis uses a coding system to associate each expenditure Account with the appropriate Facilities and Administrative (F&A) Rate Proposal Category.
This system employs the use of Account A-21 Codes, which are based on definitions and information published in the US Office of Management & Budget (OMB) Circular A-21. Because of the significant importance of the F&A rate to UC Davis, it is important to align the Accounts with the correct A-21 code based on the use of the Account.
OMB Circular A-21 outlines the Cost Principles for Educational Institutions. It was developed by the Federal Government for the main purpose of establishing those principles for determining costs applicable to grants, contracts, and other agreements with educational institutions.
If you have any questions please email the Costing Policy & Analysis Office or call 530-752-1886
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How and when is the A-21 Code entered?
The A-21 code is entered on the Account document in KFS, in the Account Maintenance section. The A-21 code will be reviewed by the Costing Policy & Analysis Office.
All Expenditure Accounts will require an A-21 code for the purpose of calculating the F&A rate proposal. If an A-21 code is not entered into the Account document when an Account is created, the Costing Policy & Analysis Office may contact the department approver to identify the correct A-21 code associated with the activities supported by the Account.
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How to determine which A-21 Code to use
The UC Davis Account A-21 coding system designates specific A-21 Codes for Sponsored Accounts and Non-Sponsored Accounts and if the activities supported by the Account occur on or off-campus.
Sponsored A-21 Codes, the Account’s Sub Fund Group Code must be included in one of the following Sub Fund Group Types:
- C: Federal Contracts
- F: Federal Grants
- H: State Appropriations - C & G
- J: Private Contracts
- L: Local Government
- N: State Government FFT (Federal Flow Through)
- P: Private Grants
- S: State Government
- V: Local Government FFT (Federal Flow Through)
- W: Private Grants FFT (Federal Flow Through)
- X: Private Contracts FFT (Federal Flow Through)
Off-campus A-21 Codes are designated by adding an "A" at the end of the A-21 Code. To use the Off-Campus A-21 Codes, the Account Off Campus Indicator must be checked on the Account document.
The key attributes of the A-21 Code include:
- Off-Campus Indicator: Is the activity associated with the account going to be on or off-campus (in a UC Davis facility or in a non-UC Davis facility)? There are A-21 codes for on-campus and off-campus activities.
- Sponsored Indicator: Is the activity part of a sponsored program/research?
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List of Commonly-used A-21 Codes
There are several A-21 Codes that are commonly used by academic units and departments, including Dean's Offices within the UC Davis Schools, Colleges, and Organized Research Units (ORUs).
Below is a list of the most commonly-used A-21 Codes, the required Sponsored Account Indicator and Off Campus Indicator, and the most common Higher Education Function Code associated with the A-21 Code.
| A-21 Code | Description | *Sponsored Account | **Off Campus Indicator | ***Higher Education Function Code |
|---|---|---|---|---|
| CA | College Administration | N | N | ACAD |
| CNPC | Primate Center – Non-Sponsored Accounts | N | N | ORES |
| CNPCA | Primate Center A-Rate Accounts | Y | N | ORES |
| CNPCB | Primate Center B-Rate Accounts | Y | N | ORES |
| CNPCC | Primate Center C-Rate Accounts | Y | N | ORES |
| CT | Clinical Trials - On Campus | Y | N | ORES, PBSV |
| CTA | Clinical Trials – Off Campus | Y | Y | ORES, PBSV |
| FINA | Student Financial Aid – Non-Sponsored | N | N | FINA |
| IDR | Instruction & Departmental Research - On Campus | N | N | INST, ORES |
| OIA | Other Institutional Activities - On Campus | N | N | PBSV |
| OSA | Other Sponsored Activities – On Campus | Y | N | PBSV |
| OSAA | Other Sponsored Activities – Off Campus | Y | Y | PBSV |
| PPP | Private Practice Plans | N | N | INST |
| SC | Service Centers | N | N | ACAD, INST, ORES |
| SFA | Student Financial Aid - Sponsored | Y | N | FINA |
| SI | Sponsored Instruction | Y | N | INST |
| SR | Sponsored Research - On Campus | Y | N | ORES, OAES |
| SRA | Sponsored Research - Off Campus | Y | Y | ORES, OAES |
| UR | University Research – On Campus | N | N | ORES, OAES |
| URA | University Research – Off Campus | N | Y | ORES, OAES |
* Sponsored Accounts represent an award made by a sponsor to UC Davis in the form of a grant, contract, cooperative agreement, subcontract, or fellowship. Each sponsored project is assigned its own fund number and is separately budgeted and accounted for.
** Accounts are considered on-campus if the activities primarily occur in UC Davis owned buildings and space and the Account Off Campus Indicator is set to No.
*** Most common Higher Education Function Codes (HEFC) – Other HEFC may be allowable for the A-21 code, and the full list is available on the KFS A21 Lookup table.
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