ABCDEFGHIJK
1
FINANCIAL SYSTEM GENERAL LEDGER CHARTFIELDS
> Chart of Accounts Values Google Sheet
> How to Use COA Google Sheet
2
FundDeptIDProgram PCBUProjectActivityAccountFinEmplIDCF1CF2CS
3
(4 numeric)
Identifies source of money and restrictions on use.
(5 numeric)
Identifies unit/fiscal area responsible for financial activity. Generally values begin with 1. 		(5 numeric)*
Describes activity being done (which aligns with a function), e.g., credit instruction, outreach. Program is required whenever Project is not applicable. *Alphanumeric values can be requested but use is restricted. Generally values begin with 2 or alpha character.		(5 alpha)
Identifies type of project: Sponsored or Construction in Progress.
Values: UMSPR, UMCIP		(8 numeric)
Identifies sponsored projects and select non-sponsored activities. 		(1 numeric)
System requires use of this field when Project field is used.
Value: 1 		(6 numeric)
Identifies nature of transaction (expense, revenue, asset, etc.).		(7 numeric)
EmplID used to track activity to employee, required with certain Program values.		(10 alphanumeric)
Centrally-defined field used to track defined strategies. 		(10 numeric)
User-defined field used to track activity by college or department. 		(2 alpha)
Identifies cost share transactions on non-sponsored funds.
Value: CS
4
REQUIRED ALL
TRANSACTIONS		REQUIRED ALL
NON-SPONSORED AND COST SHARE TRANSACTIONS		REQUIRED ALL
SPONSORED TRANSACTIONS		REQUIRED ALL TRANSACTIONSCONDITIONAL / OPTIONALREQUIRED COST SHARE TRANSACTIONS
5
6
 Function - An attribute of every Program and Project value. Function identifies the purpose of the Program or Project, for example, instruction or research.
7
Required ChartFields per Transaction Type
8
9
There are three types of ChartField strings: non-sponsored, sponsored, and cost share. Depending on the type of transaction, certain ChartField values must be populated. An example and definition of each type is listed below, and the minimum required fields per transaction type are labeled as "Required."
10
11
Non-sponsored
12
Funds available for use on activities that are not externally-sponsored research (e.g., funds from state appropriations, tuition, auxiliaries).
13
FundDeptIDProgramPCBUProjectActivityAccountFinEmplIDCF1CF2CS
14
✓ Required✓ Required✓ RequiredN/AN/AN/A✓ RequiredConditional/
Optional		Conditional/
Optional		Conditional/
Optional		N/A
15
16
Sponsored
17
Money received by the University from an external party to fund a sponsored project. Sponsored projects are governed by specific terms and conditions and are separately budgeted and accounted for in accordance with OMB Federal Regulations 2 CFR 200 (also known as Uniform Guidance), University policies governing sponsored projects, and/or the terms of the sponsoring entity. Sponsored funds may include money received to fund grants, contracts, and cooperative agreements for research, training, and other public service activities.
18
FundDeptIDProgramPCBUProjectActivityAccountFinEmplIDCF1CF2CS
19
✓ Required✓ RequiredN/A✓ Required✓ Required✓ Required✓ RequiredConditional/
Optional		Conditional/
Optional		Conditional/
Optional		N/A
20
21
Cost Share
22
The portion of the sponsored project’s costs that are not paid for by the sponsor. The University (department) typically pays for these costs via a non-sponsored funding source.
23
FundDeptIDProgramPCBUProjectActivityAccountFinEmplIDCF1CF2CS
24
✓ Required✓ Required✓ Required✓ Required✓ Required✓ Required✓ RequiredConditional/
Optional		Conditional/
Optional		Conditional/
Optional		✓ Required
25
26
Controller's Office | Financial Training • controller.umn.edu/training3/18/24
27
Financial Helpline: 612-624-1617 or controller@umn.edu