GL A-21 Coding

UCSF uses a coding system, which Budget & Resource Management maintains in the campus General Ledger system, to associate each chartstring combination with the appropriate Facilities and Administration (F&A) Rate Proposal category.  This system employs the use of GL A-21 Function Codes, which are based on definitions and information published in the US Office of Management and Budget Circular A‑21 (OMB Circular A‑21), codified in the Code of Federal Regulations 2CFR Part 220.  Because of the significance of the F&A rate to UCSF, it is important to align requests for chartstring linking both with these definitions and with the definitions used in the standard University accounting system for financial reporting.  This document defines the codes that are applicable for academic departments (including Deans' Offices).

The UCSF GL A-21 coding system requires that, for certain chartstring combinations, the assigned GL A-21 Function Code identify whether the majority of the activities associated with an individual chartstring occur at a location that is either “on-campus” or “off-campus”. GL A-21 Function Codes identify off-campus activities by adding an extra “A” at the end of the GL A-21 Function Code for similar on-campus activities. (For example, SR is “on-campus” organized research; SRA is “off-campus” organized research).

If you have any questions, please contact Risa Gleichenhaus in Budget & Resource Management at 502-5309.