The New UC Riverside Chart of Accounts

The Chart of Accounts (COA) creates a common language to record all financial transactions in the General Ledger (GL), laying the foundation for the new Oracle Financials system. Each segment in the COA has a distinct definition and purpose. When these segments are combined, the full chart string presents a complete picture of each financial transaction. All accounting entries must be recorded and reported using this new structure to comply with UCOP as of July 1, 2023







Watch the COA Town Hall     Download the COA Quick Reference Guide 

  • Entity

    Segment Length: 4 characters

    Segment Definition: The Entity segment identifies a major operational unit within the University of California system. 

    Expanded Definition and Criteria:

    • Entity is used to prepare UC's consolidated financial statements
    • This segment is used in GL, integrations and translations to UCOP, but will not be required in the budget module
    • Entities represent broad segments of the campus and are closely aligned with our Activity structure
      • Activities that start with A0xxxx are associated with Entity 1511
      • Activities that start with A4xxxx are associated with Entity 1531
      • Activities that start with A5xxxx are associated with Entity 1541
      • Entity 1512 will only be used for reporting related to Public Private Partnerships (P3)

  • Fund

    Segment Length: 5 characters

    Segment Definition: The Fund segment identifies the source of funding.

    Expanded Definition and Criteria:

    • Fund tracks spending restrictions and designations​
    • This segment will be fairly similar to the current structure with the exception of Contracts & Grants and Capital Projects
    • Outside of the Contracts & Grants and Capital Projects, our existing Funds will be used in 98% of the cases 
    • C&G areas reduced to high -level grouping (details to be tracked in project)​
    • Contract and Grants will now use a few common funds in the hierarchy along with unique Project segments
    • Capital Projects will also use the Project segment. There is no longer the requirement to separate “current” vs plant fund types, improving visibility
    • The new COA delineates restricted and unrestricted funds in a more transparent way and provides additional fund groups that help to define certain categories

  • Activity

    Segment Length: 6 characters

    Segment Definition: Activity represents the academic unit or operating unit responsible for resources and related financial transactions.

    Expanded Definition and Criteria:

    • Structure used to consolidate UCR financial and administrative information into primary Organizations, Divisions, and Department structures (e.g., ORGXX, DIVXXX, D0XXXX, A0XXXX)
    • This segment will be almost identical to the current hierarchy 
    • There will no longer be a Plant node as Capital Projects will now use a common activity in the current hierarchy and the new Project dimension
    • SAU 4 activities will be incorporated into our existing Org/Div/Dept structure
    • SAU 5 activities will be converted to a new Org in UCR’s existing structure
    • PPM POETAF "Organization" will align to Activities in the GL and EPM modules

  • Account

    Segment Length: 6 characters​​​​​​​

    Segment Definition: Account classifies the nature of the transaction - e.g., asset, liability, expense, revenue, fund balance

    Expanded Definition and Criteria:

    • This segment will be the most significant change to our current structure due to the requirements of UCOP
    • Numbering changes to Revenue and Expense posting accounts ​
    • Minor changes to Expense Account structure (i.e., Summary Level, BC)​
    • All Account numbers are changing to align with accounting industry standards
      • Assets = 1xxxxx
      • Liabilities = 2xxxxx
      • Net Position = 3xxxxx
      • Revenue = 4xxxxx
      • Expenses = 5xxxxx
      • Transfers = 7xxxxx (intra- and inter-campus)
    • UCR will use an alternate hierarchy in Oracle Budget (EPM) and GL that is more closely designed similarly to our current structure with the Account Summaries at Level B, Budget Categories at Level C, Expense Groups at Level D
    • Budget to Actual comparisons will use this structure
    • POETAF Expenditure Categories and Types will align to GL Budget Categories and Expense Accounts
    • Level E will be the new Account number and will be the common link between the UCR Account Hierarchy and the UCOP Reporting Hierarchy
    • Additional Budget Categories were required to align with new COA

  • Functn

    Segment Length: 2 characters

    Segment Definition: Function classifies purpose of the transaction for internal, external, and federal reports​.

    Expanded Definition and Criteria:

    • This segment will be quite similar to the current structure
    • There will no longer be a unique function for revenue. “00” will be used for balance sheet and revenue transactions.
    • Financial aid will be consolidated into function 78 and differentiation b/w UG and Grad using the Budget Category in the Account dimension
    • Certain functions will be split out of the existing functions:
      • Summer Session will use 41
      • SOM-Clinical will use 42
      • University Extension will use 61
      • Capital Projects will use 64
    • Other function codes will be used by the Central Office for financial statement purposes (e.g., 65-Depreciation Exp and 66-Impairment Exp)

  • Program

    Segment Length: 3 characters

    Segment Definition: Program represents system-wide or cross-campus formal programs​

    Expanded Definition and Criteria:

    • This segment will be a new required field in UCR’s COA
    • Established by UCOP​; The Programs are established by UCOP and should eliminate a number of their ad-hoc reporting requests since they will have 
    • New code to track specific ​UC initiatives​
    • UCOP has not provided very much guidance or definition related to Program and so we are unclear as to whether this dimension is to be included with all fund sources or just state funds

  • Project

    Segment Length: 10 characters

    Segment Definition: Represents a "body of work" that often has a start and end date that spans across fiscal years.

    Expanded Definition and Criteria:

    • This segment will be a new required field in UCR’s Chart of Accounts (COA)
    • Project will replace Contract & Grant funds and Capital Project activities
    • Detailed budgets and accounting for Contract & Grants (including Cost Share), Capital Projects, and federal student aid allocations​ will be tracked in a separate subledger called Project Portfolio Management (PPM) with nightly feeds to the Oracle Budget module (EPM) and GL at a consolidated level
    • POETAF Expenditure Categories and Types will align to GL Budget Categories and Expense Accounts
    • The segments used in PPM are a modified version of the COA referred to as POETAF, which stands for:

  • Flex 1

    Segment Length: 10 characters

    Segment Definition: Flex 1 is reserved for Categories to assist in financial management at the department level in UCR

    Expanded Definition and Criteria:

    • Flex segments will be replacements for the Cost Center and Project Code fields. The existing Cost Center and Project Codes will not be mapped into the future state.
    • Elimination of arbitrary two-digit prefix, replaced by owning Department​
    • There will be new definitions and guidance for use
    • Flex 1 will be established by departments to classify details not achieved with other dimensions for prudent financial management/oversight

  • Flex 2

    Segment Length: 8 characters

    Segment Definition: Flex 2 is reserved for Faculty ​identifier to track non-C&G expenses/​revenue at the ​department level AND for future combined faculty portfolio of C&G and non-C&G resources.​

    Expanded Definition and Criteria:

    • Flex segments will be replacements for the Cost Center and Project Code fields. The existing Cost Center and Project Codes will not be mapped into the future state. 
    • Flex 2 will be available to track faculty and graduate student funding and manage Capital Project tasks
    • Specifically defined to assist with faculty and other academic reporting​


Project Portfolio Management (PPM) is a subledger used to manage and support the complexity of sponsored Contracts & Grants and Capital Programs. Data in PPM is displayed using a specialized version of the COA called the POETAF. Project related data will also be available in the General Ledger at a summarize COA level. Most boundary systems (e.g., UCPath, Banner, Concur, etc.) will use the GL COA chart strings and data will be mapped to the PPM POETAF. However, native Oracle applications like Procurement will require the use of the POETAF chart string; this approach can help streamline data entry.

Watch the Round Table - COA Project & Oracle PPM Projects     POETAF Quick Reference Guide

  • P : Project

    Value Length: 10 characters

    Definition: Represents a "body of work" that often has a start and end date that spans across fiscal years​

    Expanded Definition and Details: 

    • Represents the Contract and Grant (including Cost Share), Capital Project and federal student aid allocations
    • Federal Student Aid will be set up as one award with end date far into the future with one project for every year. 
    • The POETAF Project value rolls up to the Project segment in the Chart of Accounts
    • PPM Project values and CoA Project segment values will be the same
  • O : Expenditure Organization

    Value Length: 6 characters

    Definition: Represents the academic unit or operating unit responsible for transaction. 

    Expanded Definition and Details: 

    • The POETAF Expenditure Organization value rolls up to the Activity segment in the Chart of Accounts.
  • E : Expenditure Type

    Value Length: 6 characters

    Definition: Classifies nature of transaction - e.g., asset, liability, expense, revenue, fund balance. 

    Expanded Definition and Details: 

    • The POETAF Expenditure Type value rolls up to the Account segment in the Chart of Accounts.
  • T: Task

    Value Length: 6 characters

    Definition: The Task identifies the activities used to break down a PPM project further.

    Expanded Definition and Details: 

    • Tasks allow for further detail when assigning budgets and costs within a Project.
    • Contracts & Grants will have one task. Capital Projects will have three tasks. (Non-Capital, Capital Expenses, Equipment)
  • A: Award

    Value Length: 7 characters

    Definition: This value is an umbrella record containing overall financial and demographic information.

    Expanded Definition and Details: 

    • Exception: Student Financial Awards are 10 alpha-numeric.
    • Award number is tied closely to the Kuali number.
  • F: Funding Source

    Value Length: 5 characters

    Definition: Identifies the external sponsor or UCR's internal funding source.

    Expanded Definition and Details: 

    • The fund for external sponsor transactions is based on award type. 
    • The internal funding sources roll up to the Fund segment in the Chart of Accounts.