UCLA Department of Medicine Office of Research Administration

Fund Manager BasicsPost-Award

UCLA Department of Medicine Office of Research Administration

Accounting Resources• UCLA Accounting Manual• UCLA Accounting Class – Course #001• ALL fund managers should take this class!

UCLA Department of Medicine Office of Research Administration

Understanding the FAU

Sample Full Accounting Unit (FAU)4-441357-AF-32222-BRUINS-03-4630-ALAN

• Location – Designates which campus within the UC system. UCLA = 4.

• Account – See following slides• Cost Center – Are either PI or Operational• Fund – A discrete monetary source. Each contract,

grant, new service, or auxiliary activity is given a separate fund number, which is established and controlled by the University (EFM or Accounting).

Location Account Cost Center Fund Project Sub Object Source

4 441357 AF 32222 BRUINS 03 4630 ALAN

UCLA Department of Medicine Office of Research Administration

Understanding the FAUSample Full Accounting Unit (FAU)

4-441357-AF-32222-BRUINS-03-4630-ALAN

• Project – Optional. Can be used to identify a group of activities that require financial tracking. The project field is established and controlled by the Department.

• Sub – Combines groups of expenditures for reporting.• Object Code – Used to break expenditures into categories.

Object codes are established and controlled by the University.• Source – Optional. Can be used to best meet the needs of the

Department, such as breaking down an expense into a lower subset or classification, similar to a Project Code. Departments are allowed to establish and control the Source field.

Location Account Cost Center Fund Project Sub Object Source

4 441357 AF 32222 BRUINS 03 4630 ALAN

UCLA Department of Medicine Office of Research Administration

Recharge ID #• The Recharge ID # is a shorthand for the Loc-

Account-CC-Fund-Sub, and is essential when ordering goods and services from certain UCLA on-campus vendors.

• Recharge IDs are made up of 4 alpha/numeric characters, e.g. MV22.

• To establish, close or reinstate a Recharge ID, complete the Recharge ID Request Form online.

UCLA Department of Medicine Office of Research Administration

Account FunctionACCOUNT

40XXXX42XXXX43XXXX

44XXXX – 59999960XXXX61XXXX62XXXX64XXXX66XXXX68XXXX72XXXX76XXXX

77XXXX – 79999980XXXX – 899999

94XXXX99XXXX

FUNCTIONInstructionTeaching HospitalsAcademic SupportResearchLibrariesUniversity ExtensionPublic ServicePhysical Plan OperationsAdministrationStudent ServicesInstitutional SupportAuxiliary EnterprisesStudent Financial AidNon-Reportable ExpendituresPlant Control Improvement ProgramsControl Accounts

UCLA Department of Medicine Office of Research Administration

Fund RangesFUND00001 - 0029904100 - 0979918000 - 1819918200 - 18887

1888818889 - 1899919900 - 1999920000 - 2039920500 - 2059920600 - 2093920940 - 2099921000 - 3399934100 - 3979939800 - 5699957000 - 5999960000 - 6599966000 - 6999970000 - 7499975000 - 7599976000 - 7699977001 - 7714978000 - 7829978300 - 7879978800 - 79999

DESCRIPTIONAgency FundsEndowment PrincipalState of California - Special State AppropriationState of California - Contracts & GrantsSpecial - Balance Sheet ControlState of California - Contracts & GrantsGeneral FundsStudent Tuition and FeesState of California - Special State AppropriationState of California - Contracts & GrantsLocal GovernmentFederal GovernmentEndowment IncomePrivate GiftsPrivate Contracts and GrantsSales and ServicesOther Sources (Sales and Services)Auxiliary EnterprisesReservesReserves for Renewal and ReplacementLocal Government (Contract and Grants)Private Contracts and GrantsClinical TrialsPrivate Contracts and Grants

UCLA Department of Medicine Office of Research Administration

Sub Codes• 00 – Academic Salaries• 01 – Staff Salaries• 02 – General Assistance Salaries• 03 – Supplies and Expense• 04 – Inventorial Equipment• 05 – Special Items (i.e. travel & student stipend fees)

• 06 – Employee Benefits• 07 – Special Items (i.e. student tuition fees, subawards)

• 08 – Special Items (i.e. unallocated appropriations)

• 09 – Recharges• 9H – Overhead

UCLA Department of Medicine Office of Research Administration

Type Entry (TE) CodesTYPE

ENTRY1112131415323334414243445051525354585970ENML

DESCRIPTIONAnnual Operation Budget AppropriationReappropriation of Prior Year BalancesBudget Appropriations or Adjustment (Non-Operating Funds)Adjustment to Operating Budget FundsInter-Campus Budget TransferCash Receipts - Main CashierCash Receipts - Main CashierCash Receipts - Other CashiersAccounts Payable - Invoice AccrualAccounts Payable - Check IssuanceAccounts Payable - Check CancellationAccounts Payable - Invoice CancellationUniversity Invoice - SBARSundry Debtor Bills - General UniversitySundry Debtor Bills - Tissue Typing LabFinancial Journal EntryNon-Payroll Expenditure Adjustment Request (NPEAR)On-line Financial Journal and AdjustmentOn-line Recharge BillingOverheadEncumbrance Memo Lien

UCLA Department of Medicine Office of Research Administration

Operational Cost Center Definitions• Link to the full list of Operational Cost Centers• Common Operational Cost Centers:• 1A – Academic Patient Care Salaries• 1B – Academic Research Salaries• 1C – Academic Teaching Salaries• 2D – Division Teaching Administration• 2E – Division Research Administration• 2X – Department Teaching Administration• 2Y – Department Research Administration• 3H – Housestaff Salaries• 3P – Postdoctoral Scholars • 3M – Clinical Education Programs• 3X – General Teaching Programs• 3Y – General Research Programs• 4R – Research Recruitment

UCLA Department of Medicine Office of Research Administration

• Link to List on DOM ORA Website• UC Learning Center site

(LMS)

Recommended Courses for Fund Managers

UCLA Department of Medicine Office of Research Administration

• DOM Weekly FM Training Summer/Fall 2015 semester begins Tuesday, October 25th

• OCGA Master Calendar Training Schedule

• Fundamentals of Gift Administration•Thursday, October 1, 2015•9:00 am – 12:00 pm• James West Alumni Center (Collins Room)•Need to RSVP to attend.

Training Opportunities

UCLA Department of Medicine Office of Research Administration

Peter Butler, MDProfessor of Medicine

Division Chief – EndocrinologyWhy is There a Diabetes Epidemic? Wednesday,

September 2, 201512:00 PM – 1:00 PMRoom C8-183 NPI

(Semel Auditorium)

Lunch is provided, so get there early!

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