Human Resource Services

ChartFields: Frequently Asked Questions, Advanced Questions, and Glossary

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Frequently Asked Questions

Advanced Questions

Glossary

 

Frequently Asked Questions

ChartField Definition

What is a ChartField?
A ChartField is a data field that stores accounting information, affects budget and is used for internal and external reporting. All accounting systems consist of codes used to identify transactions and to track financial activity. ChartFields are the codes in myUFL used to identify these financial functions. ChartFields identify received and expended funds and insure compliance with the contributor of those funds. This is done with a series of ChartFields called a ChartField combination. When combined correctly, ChartFields identify the impact of a financial transaction.

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Using ChartFields

What is the purpose of a ChartField?
A ChartField entry tracks financial transaction data, affects Commitment Control (KK) balances, and is used in reporting, such as Departmental reports, UF's financial statements, sponsored project reports, etc. ChartFields are the tools of the University accounting system.

How do I select from and use ChartFields?
ChartFields are used in all UF financial transactions such as in travel authorizations, purchasing requisitions, vouchers for invoices, etc.

Each department on campus receives money from one or more funding sources. Work with your department business office or chair to understand the money flow of your department and sources of funding for your department.

Four main ChartFields in UF accounting are Dept ID, Fund Code, Source of Funds and Project. Use the simulations in the Budget and Commitment Control toolkit to view money budgeted for each fund your department uses. Take the class, PST050 Budget and Commitment Control , to learn more.

Each fund requires certain ChartFields to be entered into a revenue, expense or transfer transaction when using money. For example, Fund 101 requires an entry in Bus Unit, Dept ID, Account, Bud Ref and Program Code. However, the rest of the ChartFields may be left blank depending on internal departmental tracking. For example, Dept Flex ChartField is not required for Fund 101, but may be used anyway to track internal departmental activity for Fund 101. To determine which ChartFields are required for each fund, use the spreadsheet Required ChartFields by Fund.xls

ChartFields contain information for the university financial reports. For example, Program Codes are used to report expenses in functional categories. ChartFields need to be selected carefully. Information from ChartFields becomes part of the University's complex Financial Statements. ChartFields are used for reporting at many levels. The University has specific reporting obligations to the state and federal governments as well as at the college and departmental level. Read material on Accounts and Program Codes to learn how to select the correct one for your transaction.

To understand more about how and when to use ChartFields, take these courses in the Fiscal Track of the PRO3 series:

Is there a manual that defines and describes every ChartField?
Yes. See the ChartField definitions at Finance and Accounting > Directives and Procedures > 2. Accounting and Reporting > 4. ChartFields.

What are the valid and required combination of ChartFields for each fund?
There are several resources for use when entering the correct ChartField combination. The Required ChartFields by Fund spreadsheet, for example, lists what ChartFields are required when using certain funds.

In the ChartFields Toolkit, see:

What are the accounting impacts and budget impacts of the tasks I'm performing?
Any transaction except requisitions and purchase orders eventually affect the General Ledger when journals are posted. Commitment Control is updated when a transaction is successfully budget checked. Money can be pre-encumbered, encumbered, deposited as revenue, or paid in invoice processing, depending on the transaction and the ChartFields entered.

Incorrect ChartField entries may distort UF's financial records and cause false negative balances (for example, by affecting someone else's department in KK).

How do I find the balance of a ChartField string in Commitment Control (KK)?
Refer to the resources available on the Budget and Commitment Control Toolkit that explain step by step and demonstrate the KK tools, such as the Budget Inquiry and Budget Detail pages in myUFL.

What is the difference between required and optional ChartFields?
 Required ChartFields are required for University accounting and reporting. Optional ChartFields are used internally by departments to track internal expenses or further specify the transaction. The Fund Code you use determines which ChartFields are required. For example, Fund 101 does not require a Dept Flex ChartField, but Fund 143 does. However you may use a Dept Flex ChartField with Fund 101 to further specify why or where the money is being used for your departmental financial tracking. Use the Required ChartFields by Fund spreadsheet to check whether a ChartField is required in your transaction.

What expenses can be charged on which ChartFields?
This depends on the type of money you are using, since different types of money have different rules for expenditures. For example, are you using State Appropriations, Project or Foundation money? Because there are so many options of ChartFields, use the following resources:

Why is it so important to select the correct Account code when processing Vouchers, PCard or any other financial transaction?
Because Account codes define the specific reason for why money is being expended, deposited or transferred. Are you purchasing Office Supplies or are you transferring money for Financial Aid? Are you depositing money from Ticket Sales? Account codes describe these specific reasons for money being moved or used and further processes may need to take place according to why the transaction took place. Account Codes are also used for financial reporting and analysis. For more information, see:

How do I find a project's ChartFields?
 Navigate in myUFL to Set Up Financials Supply > Common Definitions > Design ChartFields > Reports > UF Project ChartField for projects established or renewed after 12/01/07. In order to view the page, you need the security role: UF_FI_FUNC_USER. For more information, attend the class PRO323 Post Award Overview.

In the ChartFields Toolkit, see:

When do I need to request a new ChartField value and how do I do that?
If there are changes in your department such as a new Dept ID or you need a new Dept Flex or HRAC (HR Account Codes or Earnings Account Codes) use the request form and liaison list on the Finance and Accounting forms web site.

Contact General Accounting at gahelp@admin.ufl.edu for additional questions or assistance.

How are ChartFields used in transactions?
ChartFields are used in prescribed combinations to affect financial transactions. For example, values entered for the following ChartFields define a particular transaction:

Fund Code

Account Code

DeptID

Program Code

101

732100

19010100

4600

The ChartField above reads "Engineering Dean's Office (19010100) bought office supplies (732100) for academic administrative function (4600) using state appropriation (101) money."

There are several resources for use in determining correct ChartField combinations. The Required ChartFields by Fund.xls spreadsheet, for example, lists ChartFields required when using certain funds.

Which ChartFields are NOT for general end user use?
Certain accounts, such as those beginning with 1, 2, or 3, for example, 252100 Payroll Taxes, are used by university accounting offices and are NOT for general end-user use.

Certain Fund Codes, such as those beginning with 8, for example, 801 or 802, are also used by university accounting and not generally across campus.

What staff or University office supports ChartFields?
The General Accounting office supports and monitors ChartFields. You may view the General Accounting website or e-mail at gahelp@admin.ufl.edu or call 392-1326.

For IFAS, see the ISP Sponsored Projects web site. Refer to the links to Other Web Sites at the bottom of this toolkit.

What is the relationship between Purchasing Category Codes and GL expense account codes used for Purchasing?
GL Account Codes are not tied to Purchasing Commodity Codes in the UF Purchasing/Pcard modules and users are free to choose the codes that best fit their purchase. Purchasing Commodity Codes are used by the Purchasing department to analyze university-wide purchasing. For a complete list of current commodity codes see the Commodity Codes List maintained by UF Purchasing.  GL Account Code information can be found on the General Accounting web site.

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Advanced Questions

ChartFields Accounting and Budget

What is the difference between ChartFields in Commitment Control (KK) and ChartFields in General Ledger (Actuals) or how do the different ledgers relate to different ChartField values?
General Ledger (GL) and Commitment Control (KK) are used for two different analytical purposes. GL is the official accounting book, used to identify what is actually spent, and used for UF's financial reporting. KK is for monitoring spending authority and preventing overspending. Monitoring needs are different according to the source of funding. For example, Fund 201 is used for federal grants and therefore has more restrictions on spending. Fund 201's budget is monitored using ChartFields Fund Code, Dept ID, Project ID and Account Code.

In the General Ledger, ChartFields that balance are Fund Code, Dept ID, Source of Funds and Project. These require debit amounts to equal credit. The system automatically generates entries to balance these ChartFields.

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Required ChartFields vs. Optional ChartFields:

What is the versatility of optional ChartField values?
Optional ChartField values allow you to track expenses and revenues within your department. For example, departments can choose to use the Dept Flex field to meet their own reporting requirements. Values for Dept Flex fields must be requested for use from General Accounting. Another optional ChartField is UFID, which can be used to track financial information by individual faculty member or employee.

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ChartFields in Your Department

Where do I get a complete list of the ChartFields for my department?
Use the Commitment Control's Budget Overview page to search by each ledger group. Navigate to Commitment Control > Budget Inquiry > Budgets Overview. Save each result set to a .csv or Excel file for reference. Use the simulations in the Budget and Commitment Control toolkit to learn how to use the Budget Overview page. Use the New Department Reports in Enterprise Reporting to view your department's monthly use of ChartFields. Follow the instructions on this toolkit under Other Helpful Information, in the Reports section.

Where can I find information on the differences in year-end processes for appropriated vs. other sources of funds?
See Directives and Procedures 1.4.3.4 Carry Forward Operating Budget and the End of Year Schedule from Finance and Accounting.

How do I find my department's past expenses by month by GL account and fund?
Use the delivered report, New Department Reports by college/department by navigating in myUFL to Enterprise Reporting > New Department Reports . Find your college and then your department. Go to Transaction Detail and click on the .pdf icon to see a report of expenditures listed by fund, then account, for your department. For more instructions, follow the instructions on this toolkit under Other Helpful Information, in the Reports section.

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ChartField Fund Codes

What is Fund 171?
Fund 171 is for transfers from all component units, which are organizations separate of UF but support UF, such as DSOs, or Direct Support Organizations, and this includes the University Foundation. Fund 171 is Cash Based, requires a Source of Funds and a Dept ID. It is also cumulative, which means you may make prior year corrections.

To view the use of fund 171 in your department by month, navigate to Enterprise Reporting > New Departmental Reports, following the instructions on this toolkit under Other Helpful Information, in the Reports section. Print the .pdf file for Transaction Details. Scroll until you find the cost center Fund 171. View the transfer amount (through a deposit or journal entry) and the expenses against it. For Fund 171 expenditure policy, see Directives and Procedures 4.13.3 Expenditure Policy.

Why is using the correct DeptID ChartField so important when using 171 funds, especially when transferring funds from the Foundation?
If the department is incorrect, the money will not be transferred into the correct department and cannot be used by the internal department.

Why is the Dept Flex field ChartField so important when using DOCE funds?
 Dept Flex fields are required when using Fund 143, Distance, Continuing and Executive Education (DOCE) to further delineate the particular educational program DOCE offers. For example, Dept Flex 52010316 Diabetes Certification Course is a Dept Flex entry that further specifies the use of these funds. To find Flex Fields for DOCE, view the Fund Reports in New Departmental Reports.

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ChartFields and Reporting

What is the impact on the financial system and reporting when incorrect ChartFields are used?
Incorrect ChartFields create errors that misrepresent money activity and can have domino effects on other processes, causing further consequences. For example, the use of a revenue account instead of an expense account with Fund 101 to pay a vendor. Reporting will miss that expense and spending authority will not get decreased because a revenue account in Fund 101 does not update Commitment Control.

Another example of the results of incorrect ChartField entries include missed assets because a wrong account code is used instead of an expense account code for assets beginning with 78xxxx, and false information in sponsored project use.

What are examples of reports I can use to see the ChartFields used in my department?
Use the monthly New Department Reports in Enterprise Reporting that show expense summaries and transaction details by budgetary cost center and account. Follow the instructions in this toolkit found in Other Helpful Information, under the section, Reports.

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ChartFields and Projects

Which ChartField information refers to Federal money and therefore needs to comply with Cost Accounting Standards (CAS)? How do I find this information?
ChartFields that refer to Federal money include Fund Codes such as Fund Code 201 C&G Federal Restricted and Source of Funds ChartFields that are Federal. For a list of some of the Federal Source of Funds, view the Original Fund Source Agency Contacts list.

For more information on Cost Accounting Standards, navigate to Finance and Accounting Directives and Procedures > Contracts and Grants Accounting > Compliance Monitoring and go to Section D Cost Accounting Standards.

Where do I find an available spending authority for Funds 201, 209, 211, 212, 213?
Use the Budget Inquiry and Budget Detail pages in myUFL by navigating to Commitment Control > Review Budget Activities > Budget Inquiry > Budget Overview or Budget Details.

Refer to the resources available on the Budget and Commitment Control Toolkit that explain step by step and demonstrate the KK tools.

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Requesting a New ChartField Value

When is it appropriate to request and use new ChartField values for DeptID and Dept Flex?
 Dept ID is requested if there is an organizational change such as the addition of a new division within a department. Dept Flex codes are requested from the UF General Accounting Office by the department for internal tracking of departmental expenses. The first four digits of the Dept Flex value must be the first four digits of the Dept ID.

All requests for new ChartFields such as Dept ID and Dept Flex are first submitted to the College ChartFields Liaison, and the liaison submits the request to General Accounting.

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Glossary

Budgetary Cost Center
A budgetary cost center is a department or organization or a fiscal activity that must be separately accounted for and/or budgeted. Budgetary cost centers are represented by a combination of ChartFields. This combination is considered to be where "authority to spend" is controlled.

Examples of budgetary cost centers are:

A budgetary cost center may not have budget to spend if it has been overspent or set up incorrectly. Check Commitment Control to ensure there is budget in it before using.

To look at delivered monthly reports for your department's budgetary cost centers, use the New Departmental Reports at Enterprise Reporting > New Departmental Reports > Select a College, then Department, and then click on the PDF icon on the right for any of the reports. Make sure you use the New Departmental Reports for Funds 201 and 209 as well.

Combination Edits
Combination edits prevent ChartField entries that are not valid and display an error message to the user. For example, a combination edit would display an error message if a Project was used with an incorrect Fund Code. Combination edits do not prevent all incorrect ChartField combinations. That is why it is important to fully understand ChartFields entries.

In the Accounts Payable and the Purchasing module, a combination edit will display a generic error message. In Journals, the error message will give more specific information. If an error message is displayed, check whether all ChartField information has been input correctly and as intended. Contact General Accounting for assistance if error messages continue to display after corrections have been made.

For Projects, there are combination edits in the system for new and renewal awards established for Funds 201, 209, 211, 212, and 213.

Fund Accounting
Fund Accounting is an accounting system often used by nonprofit organizations and by the public sector. It segregates resources into categories (funds) to identify both the source of funds and the use of funds.

The main purpose of fund accounting is stewardship of financial resources to ensure that funds are received and expended in compliance with legal or other requirements. Fund accounting provides a way of segregating resources to ensure money is spent for only approved purposes.

Government and not-for-profit organizations are governed mainly by their budgets and not by a profit.

What is the difference between a public sector organization and a private sector organization?

The goal of a private sector organization is to earn a profit; the goal of governments and not-for-profits is to provide some service to constituents.

Private Sector Company

Public Organization (UF)

  • Emphasis is on profit
  • Return on investment
  • Funding sources are investors and revenue
  • Provides service to the community
  • Emphasis is on accountability (how the $ was spent)
  • Funding sources are state, sponsored projects, donations, transfers from component units

HR account Code
An HR Account Code (HRAC) is a 7-digit number that is set up to represent a unique ChartField string. It is also called an Earnings Account Code and is used for all payroll transactions. It is used in payroll distributions and in additional pay, for example. It can represent any valid combination of ChartFields. All HR Account Codes must have: DeptID, Fund, Program and Bud Ref assigned to it. For additional financial tracking, a unique HR Account Code can be created and set up to include a Dept Flex field or UFID.

For Grants:
When the budget is released on grants in funds 201 and 209, the ChartField string that is on that budget line is captured by a query and the HR Account Code is established by UF's General Accounting office. The HR Account Code is viewable within a week of the budget release and contains the DeptID, Fund, Program, Source of Funds, Bud Ref, Project Code Business Unit, Activity, and Project. If you wish to track Payroll by Dept Flex or EmplID, a request will need to be made through C&G Offices.

To search for your department's HR Account Codes, go to Set Up HRMS > Common Definitions > Payroll > Account Code Table. The security roles needed for this navigation are UF_PY_DEPT ADMIN, UF_HR_MGR/DEPT ADMIN, and UF_HR_DEPARTMENT HIRING security roles.

For more information, refer to the Payroll Distributions Toolkit or contact University Payroll Services at 392-1231.

Life to date Funds
Life to date funds are those funds that are not restricted by fiscal year, but rather continue over several years. These funds have donor and sponsor requirements to meet over time. Life to date funds include funds 171, 201, 209, 211, 212, 213, 214 and Construction funds.

SpeedChart
A SpeedChart is a ChartField string that your department uses often that is saved as a "key". Select the key when entering a transaction, such as in a voucher. Use the instruction guide, Using Speedcharts for ChartField Strings to learn how to set up a ChartField combination to use and reuse by saving it as a SpeedChart key.

UFLOR
UFLOR is the General Ledger Business Unit. It is a ChartField entry that represents a group of activities that are functional or administrative. UF is represented in myUFL as UFLOR. Direct Support Organizations (DSO) have a different General Ledger Business Unit.

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October 3, 2011 1:50 PM