RCUH Policies and Procedures
of the University of Hawai‘i
4.010 Chart of Accounts
The chart of accounts in the RCUH financial system consists of a project number and budget category. Separate accounts are established to ensure project expenditures are properly accounted and reported. The combined project number and budget category are required to record transactions in the RCUH financial system.
II. Project Number
Each project is assigned a unique seven digit project number, a project title, a four character Principal Investigator (PI) code, and a two character fiscal office (FO) code.
The leading digit(s) of the project number will indicate the project type. For more details on project establishment, refer to the specific policy referenced.
Project Code Range
0000001 to 0000999
0001XXX 0002XXX 001XXXX
0003XXX 0007XXX 0008XXX 0009XXX
Extramural – Non Federal
Extramural – Federal
III. Budget Category
The four digit budget category code identifies the nature of the expense.
A. RCUH Budget Categories
RCUH Budget Categories shall be used for Intramural, Revolving, and Direct projects.
1. Standard Budget Categories:
Standard budget categories for common expenditures are assigned numbers 0001 to 0020.
Standard budget categories and descriptions are provided in 4.010 – Attachment 1 Standard Budget Categories.
2. Non-Standard Budget Categories
To request non-standard budget categories for Intramural, Revolving, or Direct projects, please contact RCUH Project Administration.
a. Budget Categories 0021 to 0029 are used to record costs for subcontracts.
b. Budget Categories 0030 to 0039 are used to record fees for consultants, if more detail is needed than the standard budget category 0006.
c. Budget categories 0040 to 0089 and 0111 to 0999 are used to record other costs specific to the financial or program requirements of the project.
d. Budget categories 0090 to 0099 are used to record transactions with Specialized Service Facilities (SSF).
BC Type Code
SOEST Research Vessel/Ship Operations
SOEST Engineering Facility
SOEST Computing Facility
IFA Job Order Services
Mauna Kea Support
Transfer from Prior Year
NOTE: Prior to June 30, 2017, Budget Category 0094 was used to record the transfer of vacation liability from one project to another.
e. Budget category 0100 is used to record transactions with other Revolving accounts.
B. UH Object Codes
UH Object Codes shall be used for Extramural projects. Refer to UH AP 8.615 Object Codes.
The RCUH financial system only allows the use of Expense or Expenditure object codes in the range 2XXX to 7XXX. The RCUH financial system does not allow the use of income, asset, liability or fund balance object codes.
C. RCUH Budget Category to UH Object Code Mapping
The RCUH Budget Category to UH Object Code Mapping is provided in 4.010 – Attachment 2 RCUH Budget Category to UH Object Code Mapping.
IV. Budget Category Type Codes
The Budget Category Type Code is an attribute of the Budget Category that is used to identify the nature of the budget category.
The chart of Budget Category Type Codes is provided in 4.010 – Attachment 3 Budget Category Type Codes.
V. Relevant Documents
4.010 – Attachment 1 Standard Budget Categories
4.010 – Attachment 2 RCUH Budget Category to UH Object Code Mapping 4.010 – Attachment 3 Budget Category Type Codes
Policy 1.100 University of Hawaii Extramural Service-Ordered Projects Policy 1.200 University of Hawaii Intramural Projects
Policy 1.300 University of Hawaii Revolving Accounts
Policy 1.400 Direct Projects
UH AP 8.615 Object Codes
Date Revised: 05/15/2017