The Chart of Accounts Structure

Cost Object Structures

  • Cost Center – An organizational unit within CO that represents the location where revenues and costs occur.

    10-digit Structure:

    1. Unrestricted General Fund (Fund Group 01) = 1 01 – FRS 6 digits – 0
    2. Unrestricted General Fund (Fund Group 02) = 1 02 – FRS 6 digits – 0
    3. Housing/Dining (Fund Group 40) = 1 03 – FRS 6 digits – 0
    4. Other Auxiliary (Fund Group 41) = 1 04 – FRS 6 digits – 0
    5. Hospital (Fund Group 80) = 1 05 – FRS 6 digits – 0
    6. Restricted (Fund Group 11) = 1 21 – FRS 6 digits – 0
    7. Restricted (Fund Group 13) = 1 23 – FRS 6 digits – 0
    8. Plant Renewal/Replacement (Fund Group 32) = 1 42 – FRS 6 digits – 0
    9. General - Agency (Fund Group 50, 52) = 1 12 – FRS 6 digits – 0
    10. Agency Fund – KMSF (Fund Group 51) = 1 13 – FRS 6 digits – 0
    11. Agency Fund – LCC (Fund Group 57) = 1 14 – FRS 6 digits – 0

    Notes:
    All UK cost centers begin with a 1.
    The second and third digits represent a fund group.
    Cost centers created by conversion from legacy system include FRS numbers.  Numbering for any new cost center created after conversion is internally assigned.
    The last digit allows room for expansion.

  • Funds Center – An organizational unit within FM that represents the lowest level area for budgeting revenues and expenses.

    10-digit Structure:

    1. Same as the Cost Center and WBS Element.
    2. Internal Orders (job orders) are mapped to specific Funds Centers. For example, job orders created by PPD are mapped to one funds center for PPD.
  • WBS Element – A cost object similar to a cost center and designed for project management. It is used to represent grants/contracts, land grants, and capital projects (unexpended plant) within CO. When used for grants, the WBS element represents a grant in the Controlling Module and is used to post transactions to the grant in the Grants Module (GM). When used for capital projects, the WBS element represents a Project within CO.

    10-digit Structure :

    1. Restricted Land Grant (Fund Group 2X) = 2 – FRS 6 digits - 000
    2. Restricted Grants/Contracts = 3 0 – FRS 6 digits – 00
    3. Plant Unexpended – (Clearing committed) = 4 –0 – 0 FRS digits 2-6 – 00
    4. Plant Unexpended – (Clearing uncommitted) = 4 –0 –1 FRS digits 2-6 – 00
    5. Plant Unexpended (CPMD) = 4 1 0 – FRS digits 2-6 – 00
    6. Plant Unexpended (PPD) = 4 2 0 – FRS digits 2-6 – 00
    7. Plant Unexpended (MCPPD) = 4 2 1 – FRS digits 2-6 – 00
    8. Plant Unexpended (Force work other) = 4 2 9 – FRS digits 2-6 – 00
    9. Plant Unexpended (Equipment) = 4 3 0 – FRS digits 2-6 – 00
    10. Plant Unexpended (Equipment) = 4 3 1 – FRS digits 2-6 – 00
    11. Plant Unexpended (Other) = 4 9 0 – FRS digits 2-6 – 00

     

    Notes:
    WBS elements created by conversion from legacy system include FRS numbers.  Numbering for any new WBS element created after conversion is internally assigned.

    For land grant WBS elements:
    WBS elements for land grants begin with 2.
    The last three digits for land grant WBS elements allow room for future expansion.

    For grants/contracts WBS elements:
    WBS elements for grants/contracts begin with 3.
    The second digit for grants/contracts WBS element represents growth. This provides more flexibility and variation for sponsored grants/contracts for grouping purposes.
    The ninth digit for grants/contracts WBS elements represents the indicator for a grant prime or scope.
    The tenth digit for grants/contracts WBS elements represents the indicator for availability control.

    For capital projects WBS elements:
    WBS elements for capital projects (unexpended plant) begin with 4.
    The second digit represents type of unexpended plant fund.
    The third digit represents subcategory under type to denote division responsible, types of clearing accounts, etc.
    The last two digits allow room for expansion.

  • Internal Order –Similar to a cost center, an internal order is used to record and monitor costs and, in some cases, revenues. A guiding principle is that internal orders should be set up for programs that are short-term or finite in nature. Internal orders are used to represent job orders and statistical orders (for individual departmental use).

    12-digit Structure:

    1. General Job Order (Ledger 6) = 8 0 – FRS 6 digits – 0000
    2. Miscellaneous = 8 01XXXXXXXXX
    3. Statistical (user code) = 8 0 9XXXXXXXXX


    Notes:
    All internal orders begin with 8, followed by 0.
    General job orders created by conversion from legacy system include FRS numbers.  Numbering for any new general job order created after conversion is internally assigned.
    For miscellaneous internal orders, the third digit is 1. The remaining nine digits are internally assigned by the system.
    For statistical internal orders, the third digit is 9. The remaining nine digits are internally assigned by the system.
     

  • Fund – A fiscal/accounting object containing a self-balancing set of accounts used to control costs and identify source and use of funding. The fund is the lowest level at which a balance sheet can be created. The fund is used to represent the FRS general ledger account (map codes).

10-digit Structure:

  1. General Unrestricted (Fund Group 01) = 0 01 – FRS 5 digits – 00
  2. General Designated (Fund Group 02) = 0 02 – FRS 5 digits – 00
  3. Housing/Dining (Fund Group 40) = 0 03 – FRS 5 digits – 00
  4. Other Auxiliary (Fund Group 41) = 0 04 – FRS 5 digits – 00
  5. Hospital (Fund Group 80) = 0 05 – FRS 5 digits – 00
  6. Agency Fund – General (Fund Group 50, 52) = 0 12 – FRS 5 digits – 00
  7. Agency Fund – KMSF (Fund Group 51) = 0 13 – FRS 5 digits – 00
  8. Agency Fund – LCC (Fund Group 57) = 0 14 – FRS 5 digits – 00
  9. Restricted (Fund Group 11) = 0 21 – FRS 5 digits – 00
  10. Restricted – Land Grant = 0 25 - FRS 5 digits – 00
  11. Restricted (Fund Group 13) = 0 23 – FRS 5 digits – 00
  12. Restricted – Grants/Contracts = 0 22 – FRS 5 digits – 00
  13. Plant – Unexpended = 0 41 – FRS 5 digits – 00
  14. Plant - Renewal/Replacement (Fund Group 32) = 0 42 – FRS 5 digits – 00
  15. Plant - Retire. Indebt. (Fund Group 33) = 0 43 – FRS 5 digits – 00
  16. Plant - Invest. In Plant (Fund Group 34) = 0 44 – FRS 5 digits – 00
  17. Plant - Fully funded Retire. Indebt. (Fund Group 35) = 0 99 – FRS 5 digits – 00
  18. Loan Fund (Fund Group 79) = 0 50– FRS 5 digits – 00
  19. Endowment – True (Fund Group 70) = 0 70 – FRS 5 digits – 00
  20. Endowment – Quasi (Fund Group 71) = 0 71 – FRS 5 digits – 00
  21. Endowment – Term (Fund Group 72) = 0 72 – FRS 5 digits – 00
  22. Endowment –Funds held in Trust (Fund Group 73) = 0 73 – FRS 5 digits – 00
  23. Endowment – Charitable (Fund Group 74) = 0 74 – FRS 5 digits – 00
  24. Endowment – Gift Annuities (Fund Group 75) = 0 75 – FRS 5 digits – 00

 

Notes:
The fund begins with 0.
The last two digits will provide room for future expansion.
Funds created by conversion from legacy system include FRS numbers.  Numbering for any new fund created after conversion is internally assigned.

     

    Classification of Revenues and Expenses

    • GL Account (FI Module) – A structure used to record values to represent assets, liabilities, fund balances, revenues and expenses. A GL account has transaction figures that record changes to the account during a posting period.

      6-digit Structure:

      1. GL Account Assets = 1 XXXXX
      2. GL Account Liabilities = 2 XXXXX
      3. GL Account Fund Balances = 3 XXXXX
      4. GL Account Revenues = 4 XXXXX
      5. GL Account Expenses = 5 XXXXX
      6. GL Account Recharges = 6 XXXXX
      7. GL Account Transfers = 7 XXXXX

       

    • Commitment Item (FM Module) – Commitment items represent budget classifications of revenues and expenditures in the Funds Management Module. Commitment items are linked to the GL account in FI and the revenue and cost elements in CO. With this linkage, transactions posted to the GL account or revenue or cost elements are automatically posted to FM.

      6-digit Structure:
      Same as GL Accounts for revenues and expenses.
       

    • Cost Element (CO Module) – A cost element classifies the organization's revenues and expenses within a cost object (cost center, internal order, WBS). A cost element corresponds to a commitment item in FM and the GL account in FI.

      6-digit Structure:
      Same as GL Account/Commitment Item for revenues and expenses.

    • Sponsored Class (GM Module) – A sponsored class represents a sponsor's expense and revenue classification. The sponsored class is used to group expenses and revenues in order to satisfy the sponsor's view and reporting needs. It is also used to specify in detail which expenses are relevant for billing and for indirect cost calculation.

      7-digit Structure:
      Revenue Sponsored Class = RXXXXXX
      Expenses Sponsored Class = EXXXXXX
      (Same as GL Account/Commitment Item/Cost Element for revenues and expenses)

       

      Notes:
      Revenue sponsored classes begin with R.
      Expense sponsored classes begin with E.
      The Xs in the sponsored class are the same as the GL account/commitment item/cost element for revenues and expenses.

       

    Classification by Function

    • Functional Area – Functional area represents a classification of revenues and expenses by function. The functional area is derived from the cost center.

      4-digit Structure:
      Functional area = 3-digit Program Classification Structure code - 0

      Note:
      The first three digits represent the current PCS code and the fourth digit allows room for future expansion.

       

    Updated: 5/24/2012

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