University of California, Riverside

Enterprise Reporting System



Glossary of Terms


Fund structure

Each fund contains an income component, an expense component, and a fund equity/prior year balance forward component.

Q: Who is responsible for the income component?

It depends upon the funding source. For University fund sources (e.g. Opportunity funds, General funds, Chancellor Discretionary funds) and contracts & grants the income account is controlled centrally and normally appears under activity code A01390. For Sale & Service and Auxiliary funds, the department is responsible for the income account and the revenue would appear under the department’s activity code. For Gift funds, the department is responsible for the income but the allocation of the income is centrally controlled.

The expense component is the same regardless of funding source. The only difference is how the budget/appropriation is used. The appropriations associated with University funds, contracts & grants, and gifts are the authority to spend. The appropriations associated with Sale & Service and Auxiliary funds are projections in anticipation of revenue/income.

The fund equity component (also known as the unexpended balance account) is controlled centrally under activity code A01392, but is related to a fund’s prior year income and expense activity. However, it is reflected in Sale & Service and Auxiliary budgets—normally under BC75 at the beginning of each fiscal year. Current year financial transactions occurring through the unexpended balance represent fund transfers and are identified using Transaction Codes. Typical transactions appearing in the unexpended balance account are:

  • Depreciation fund transfers flowing through Renewal & Replacement funds: 3050/3051
  • Depreciation fund transfer from Renewal & Replacement fund to Reserves: 0510
  • Reclassification of depreciation in operating fund at year-end: 0500
  • Reclassification of debt service payments & interest: 0544
  • Transfers to/from Reserves: 0701
  • Transfers to Plant from Renewal & Replacement: 3300
  • Transfers to/from UCOP: 0800/0814
  • Transfers to/from UCB: 0801
  • Transfers to/from UCSF: 0802
  • Transfers to/from UCD: 0803
  • Transfers to/from UCLA: 0804
  • Transfers to/from UCR-Loc N: 0805
  • Transfers to/from UCSD: 0806
  • Transfers to/from UCSC: 0807
  • Transfers to/from UCSB: 0808
  • Transfers to/from UCI: 0809
  • STIP directly from UCOP: 0810
  • STIP local distributions/charges: 0703

Expense Overview (EO)

This report contains information on expense accounts only for the FAU specified. It allows for a comparison of appropriations and expenditures across specified funds. This report is best used with funds where the income is centrally controlled and budgetary allocations are the authority to expend (i.e. campus-wide funds, contracts and grants, and gift funds). This is a good format to provide information to a Principal Investigator (PI) on his/her sponsored project activity. Recommended for use with funds that are not shared within a department and fund ranges 18000-18999, 20600-20999, 21100-59999. On contract and grant funds to include overhead select function code 80. This selection will appear as a separate column on the summary output.

Operating Statement (OS)

This report contains information on revenue and expense accounts for the FAUs specified. It is a basic Profit & Loss (P&L) statement with a focus on the current fiscal year. This report will be beneficial for departments that are responsible for generating income to support their expenditures, such as Sale & Service and Auxiliary operations. Note: The report is most meaningful when budgets are zeroed-out to BC75 at year-end to accurately reflect prior year carryforward/deficits. Recommended for most funds within the range 60000-70999. Limit selections to expense FAU combinations as the revenue activity is automatically included.

Operating Statement including Fund Equity (OE)

This report contains information on revenue and expenses for the FAUs specified and the associated fund equity transactions. On the summary output, the fund equity total will only appear in the first FAU combination, as the fund equity value is for the entire fund and is not separated by activity code. It is a form of a Profit & Loss (P&L) statement, but the focus is on overall performance over the life of the operation. This report will be beneficial for departments that have activity flowing through the unexpended balance account (e.g. depreciation, debt payments, transfers to plant), such as Sale & Service and Auxiliary operations with Reserve and Renewal & Replacement funds. The report is most useful when the funds are limited to one activity and purpose. Note: It is important to zero-out budgets to BC75 at year-end to accurately reflect prior year carryforward/deficits. Recommended for fund ranges 75000-76999. Limit selections to expense FAU combinations as the revenue activity is automatically included.

More Information 

General Campus Information

University of California, Riverside
900 University Ave.
Riverside, CA 92521
Tel: (951) 827-1012

Department Information

Computing & Communications
Computing & Communications Bldg.

Tel: (951) 827-3555
Fax: (951) 827-4541
E-mail: helpdesk@ucr.edu

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