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CFS Campus Input Specifications

 

For questions and general information regarding CFS, contact Becky Farmer at (510) 987-0814 or via email at Becky.Farmer@ucop.edu

The Corporate Financial System (CFS) is the corporate repository for all university general ledger information. The CFS provides the data to the Consolidated Financial Reporting (CFR) application that produces the annual financial reports. The campus data files submitted to CFS must exactly represent the official campus ledger.

Two files are required from campuses for CFS: the monthly balances file (CFSBAL) and the annual asset file (CFSAST).

Campus File Information and Record Layouts

File Submission Information and Error Messages from the UCOP Edit Process

Data Element Definitions, List of Asset Account Groups, List of Transaction Codes, Sign Conventions

Links to Corporate Account/Fund Profile (CAF) information


Monthly Balances File — CFSBAL File

Description of Record Types

The monthly Balances file reflects the status of the campus general ledger at an aggregate level, including current balances and current month activity. The record types included on the monthly Balances file are described below.

  • BAL Header Record (record type 00)

    A header record is required for the monthly balances file — this header record contains the Location Code, Record Type = 00, the Effective date of the file (yymmdd format, where dd is the last day of the month) and a file description set to BALANCE.

  • Balance Sheet records (record type 10) and Fund Balance Adjustment records (record type 11)

    For all balance sheet accounts, data is required at the account/fund level. Balance Sheet accounts are represented in the file on a Balance Sheet type record (Record Type = 10) and contain the current Budgetary Appropriation and Financial Amount balances and the Current Month’s Financial activity amount, in addition to the relevant record key fields (UC Location Code 1, UC Location Code 2, Account Number, Fund Number, and Record Type).

    For Fund Balance accounts, all financial transactions for the year are required in addition to the main Balance record. (Budgetary transactions for Fund Balance accounts are not required.) Fund Balance accounts are identified by account group codes:

    Fund Balance Accounts
    Account Groups Description
    169100 - 169999 Current Funds
    109100 - 109999 Unexpended Plant Funds
    119100 - 119999 Retirement of Indebtedness
    129000 - 129999 Investment in Plant
    139100 - 139999 Renewal and Replacement
    149100 - 149999 Loan Funds
    159100 - 159999 Endowment and Similar Funds
    184810 - 184899 Endowment and Similar Funds

    Fund balance adjustment transactions (record Type 11) contain specific information for a transaction in addition to the record key fields (UC Loc Code 1, UC Loc Code 2, Account Number, Fund Number, and Record Type). The fund balance transaction records for every monthly CFSBAL file include:

    • the July 1 balance forward financial amounts for every fund balance account that had a non-zero balance forward (Transaction Type Entry for these July 1 balance forward records is ‘00’); and
    • all current year adjustments to fund balance financial amounts.

    There must be a matching balance sheet record (record type 10) for an account/fund if there are any fund balance adjustment transactions (record type 11) for that account/fund. If the UCOP edit program does not find a matching balance sheet record (record type 10) for a fund balance adjustment transaction on the file (record type 11), an error message will be issued and a record type 10 record will be created with amounts matching the existing record type 11. If the account is a fund balance account then there must be at least one matching fund balance adjustment transaction (record type 11) for every balance sheet record (record type 10). If the UCOP edit program does not find a matching fund balance adjustment record (record type 11) where one is required, an error message will be issued and a record type 11 record will be created with amounts matching the existing record type 10.

    The total of the Financial Amount-Transaction field in all Fund Balance Adjustment records (record type 11) for a particular Fund Balance account/fund must equal the value of the Financial Amount–Current Balance field in the Balance Sheet (record type 10) record for that account/fund.

    For the July 1st Balance Forward file (also referred to as the Post-Closing file or PCLyy cycle) the fund balance transaction records (record type 11) must have certain fields set as follows:

    • Transaction code must be blank
    • Transaction Type Entry must be "00"
    • Transaction Audit ID must be blank
    • Transaction Description must be "July 1 Balance Fwd"
    • Transaction Date must be "YY0701" where YY is current year
    • Financial Amount–Transaction must contain the balance forward financial amount.

    Note: the CFS Balance file submissions from the Endowment Investment Accounting System (EIAS) do not require Fund Balance adjustment records in all cases. Specifically, Fund Balance adjustment records (record type 11) are not required for the University of California Retirement System (Location Code 41), the OPEB Trust (Location Code 42), or the 415(m) account group codes for Endowments (Location code 40).

  • Revenue records (record type 20)

    For all Revenue accounts, data is required at the account/fund level of detail. Revenue accounts are represented in the file on a Revenue type record (record type 20) and contain the current Budgetary Appropriation and Financial Amount balances and the Current Month’s Financial Activity amount in addition to the record key fields (UC Loc Code 1, UC Loc Code 2, Account Number, Fund Number, and Record Type).

  • Expenditure records (record type 30) and Expenditure detail (record type 31)

    For all Expenditure accounts, data is required at both the sub-account and object code levels of detail (object detail is not required for Plant Expenditures - group code 310000). Sub-account detail level data for Expenditure accounts is represented in the file on an Expenditure type record (record type 30) and contain Budgetary Appropriation, Encumbrance, and Financial Amount balances and the Current Month’s Financial activity in addition to the record key fields (UC Loc Code 1, UC Loc Code 2, Account Number, Fund Number, Sub-Account Code, and Record Type). Object Code level data for Expenditure accounts is contained in Expenditure Detail records (Record Type 31) and contains Financial Amounts for the Current balance and the current month activity in addition to the record key fields (UC Loc Code 1, UC Loc Code 2, Account Number, Fund Number, Sub-Account Code, Record Type, and Object Code).

    Note: The total of the Financial Amount-Current Balance field and Financial Amount-Current Month Activity field for all Expenditure Object Detail records (record type 31) for a particular account/fund/sub–account must equal, respectively, the value of those two fields in the Expenditure record (record type 30) for that account/fund/sub–account.

    There must be a matching expenditure record (record type 30) for an account/fund/sub-account if there are any object detail records (record type 31) for that account/fund/sub-account. If the UCOP edit program does not find a matching expenditure record (record type 30) for an object detail record on the file (record type 31), an error message will be issued and a record type 30 record will be created with amounts matching the existing record type 31. Unless the account is a Plant Expenditure account, there must be at least one matching object detail record (record type 31) for every expenditure record (record type 30). If the UCOP edit program does not find a matching object detail record (record type 31) where one is required, an error message will be issued and a record type 31 record will be cdreated with amounts matching the existing record type 30.

File must be In Balance

Every month the CFS Balance file must be in balance — that is, the net of credits and debits for the following fields for all accounts in the Balances file must be zero:

  • Budgetary Appropriation Amount–Current Balance
  • Financial Amount–Current Balance
  • Financial Amount–Current Month Activity

Note: When computing the net of credits and debits for the fields indicated, only record types 10 (Balance Sheet Accounts), 20 (revenue accounts) and 30 (expenditure accounts) are included. Record types 11 (fund balance adjustment records) and record types 31 (expenditure object detail records) should not be included when summing the amounts. However, if the file contains mis-matches for balance sheet transactions records (record type 10) and fund balance adjustment records (record type 11) or between expenditure records (record type 30) and object detail records (record type 31) then the UCOP edit program will create records to compensate. Creating these missing records could, potentially, cause an out-of-balance condition for the file.

Annual Asset File — CFSAST File

Description of Record Types

The annual AST file reflects the status of asset accounts at the asset number level of detail. For a complete listing of valid asset account group codes, see List of Asset Account Groups. The annual file represents data from January 1st through December 31st (timing is based on the mid-year convention necessary for depreciation purposes).

  • AST Header record (record type 00)

    A header record is required for the annual asset file — this header record contains the Location Code, Record Type = 00, the Effective date of the file (yy1231 format) and a file description set to ASSET.

  • Asset Balance (record type 12)

    For each unique asset number in each account a cumulative balance record is required and is represented in the file as a Plant Asset Balance type record (record type 12). The Asset Number, Asset Title and Financial Amount–Current Balance fields must be present in addition to the relevant record key fields (UC Loc Code 1, UC Loc Code 2, Account Number, and Record Type).

  • Asset Transactions (record type 13)

    Asset transactions (record type 13) reflecting current year activity for assets identified by CAAN (Capital Asset Account Number) are required for all assets that are subject to depreciation. Assets to be included are identified by account group codes — see List of Asset Account Groups. Fund number in this file is required to map to a valid fund group in the Corporate Account/Fund Profile (CAF) data submitted by the campus. Valid fund group codes to be included are all Unexpended Plant Funds (100xxx), all Investment in Plant Funds (102xxx) and all Current Funds and Renewals and Replacements Funds (4xxxxx).

    Assets are depreciated based on "increments". An increment is an asset or a portion of an asset that is capitalized in one year. For example, a major new wing of an older building, when capitalized, would be treated as a new increment and depreciated separately from the original cost of the building.

    The asset transactions contain an action code indicating the type of activity that occurred during the year (where the second digit of the action code may be locally defined and is shown as an "x" in the list below):
    • New increments (action code 1x) — amount is positive
    • Disposals (action code 2x) — amount is negative
    • Intercampus transfers
      • FROM campus (action code 3x) — amount is negative
      • TO campus (action code 4x) — amount is positive
    • Transfers within a Campus (action code 5x) — amount is positive
    • Impairments of Assets (action code 6x) — amount is negative
    • Capitalize Adjustment (action code 7x) — amount is negative

    With the exception of adding new increments, these transactions may affect multiple existing increments for a CAAN asset. If a transaction applies across multiple increments (reflecting different capitalization years for the asset), the transactions are applied as follows:

    • Disposals (action code 2x) — oldest increments first
    • Transfers (both intercampus transfers (action codes 3x and 4x) and transfers within a campus (action code 5x)) — newest increments first
    • Impairments of Assets (action code 6x) — oldest increments first
    • Capitalize Adjustment (action code 7x) — newest increments first

    For sample data for record type 13 transfer transactions see Sample Asset Transfer Transactions.

    File must be In Balance

    The balances for assets in the prior year’s Asset file (record type 12 records) plus the sum of all current year activity (record type 13 records) must equal the balances reported on the current year’s Asset file in the record type 12 records. In addition, the amount in the Asset Balances account (record type 12) must balance to the amount in that account’s balance sheet record (record type 10) in the CFS Balances file.

    This page last updated on November 3, 2017