UCLA
Academic Planning and Budget

Sources & Uses and the General Ledger

This guide is to explain how the Sources & Uses Report is generated using the General Ledger.

Fund Groupings

Appropriated Funds and Non-Appropriated Funds

Appropriated funds require a budget allocation to establish spending authority. Non-appropriated funds derive spending authority directly from available revenue and resources. Organizations may choose to apply an appropriation model internally regardless of the underlying fund source.

Appropriated Funds

  • Spending authority is established through a budget allocation process.
  • Revenue is typically collected centrally and distributed to departments.
  • Budget allocations determine how much can be spent.
  • Examples:
    • State funds
    • Indirect Cost Recovery Funds
    • Central Commitments

Non-Appropriated Funds

  • Spending authority is based on revenue earned or resources available.
  • Revenue is typically generated or controlled by the department or unit.
  • Available cash, revenue, or fund balance determines how much can be spent.
  • Examples:
    • Sales & Service
    • Professional Degree Programs
    • Self-Support Degree Programs
    • Auxiliary Enterprises

Fund Groups

Individual funds are grouped into larger fund groupings

Appropriated Funds

  • General Funds
  • Indirect Cost Distributed
  • Student Services Fees
  • University Financial Aid
  • Other State Funds
  • Other Source Funds
  • Contracts and Grants
  • Gifts and Endowments

Non-Appropriated Funds

  • Student Fees
    • Referendum Fees
    • Student Fees-Other
    • UCLA Extension Funds
    • Summer Session Funds
  • Prof. Deg. Supplemental Tuition
  • Self-supporting Degree Program Fees
  • Course Materials Fees
  • Sales and Service
    • Sales & Service
    • Compensation Plans
  • Auxiliaries
  • Reserves

Mapping Summary

Below is a quick summary of how GL transactions map into the Sources & Uses Report

Appropriated Funds

  • Sources: TE11, TE13-15 on Expense Accounts
  • Uses: Expense Groupings by Object Code
  • Recharges: By Object Code
  • Operating Balance: Sources-Uses
  • Transfers: Financial Transactions on Fund Balance
  • Carryforward:Type Entry 12 and BF
  • Ending Balance:Operating Balance + Transfers + Carryforward

Non-Appropriated Funds

  • Sources:TE11, TE13-15 on Expense, Fund Balance, and Revenue Accounts, Financial Amounts on Revenue Accounts
  • Uses: Expense Groupings by Object Code
  • Recharges: By Object Code
  • Operating Balance: Sources-Uses
  • Transfers: Financial Transactions on Fund Balance
  • Carryforward:Type Entry 12 and BF
  • Ending Balance:Operating Balance + Transfers + Carryforward

Sources Mapping

Resources made available to a unit during a period, including allocations, earned revenue, and other funding that increase the resources available for spending. Sources are pivoted by Fund Groups in the report.

Perm Appropriations

Type Entry 11 on Expense Accounts, Revenue Accounts, and Fund Balance Accounts

Current Year Appropriations

Type Entries 13, 14, and 15 on Expense Accounts, Revenue Accounts, and Fund Balance Accounts

Revenue

Financial Journals on Revenue Accounts (2xxxxx Accounts or Account Type = 'RV)

Uses Mapping

Expenditures and other activities that consume or reduce the resources available to a unit during a period.

Expense data (Financial) is brought in by object code, then grouped into these Expense categories

Transfers

Transfers will show current year financial activity on fund balance accounts (119700-119999)

Carryforward

Type Entry 12 on Expense, Revenue, and Fund Balance account cost centers

Type Entry BF on Fund Balance account cost centers

Examples

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