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<p class="MsoNormal">Theoretically Purpose Code 78 (equivalent to HEFC FINA pre-common chart of accounts) should not include salary or wage expenses
<a href="https://financeandbusiness.ucdavis.edu/finance/chart-of-accounts/redesign/purpose#CoA_Purpose_FinAid">
Chart of Accounts: Purpose | Finance & Business</a>, and our long standing practice is to use 68 (HEFC – STAC) - but is there any recent change on accounting side that relaxed rules? Arvin, can you please ask your accounting folks?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Catherine<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Steven McCabe <smccabe@berkeley.edu>
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<b>Sent:</b> Tuesday, February 10, 2026 9:29 AM<br>
<b>To:</b> UC WS and Fiscal Workgroup <ucwsfiscal@lists.ucmerced.edu><br>
<b>Subject:</b> Re: [Ucwsfiscal] Function Code 78 for Federal Work-Study Payroll Transactions<o:p></o:p></span></p>
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<p class="MsoNormal">Hi Arvin,<o:p></o:p></p>
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<p class="MsoNormal">A few years ago we had a similar issue where Housing and Dining started using FC 76 (aka Program Code), which is not appropriate for non-auxiallary funds (or so I've been told). So, we started updating all 'W' rows to FC 72 via the WS
Split config:<o:p></o:p></p>
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<p class="MsoNormal">On Mon, Feb 9, 2026 at 4:46<span style="font-family:"Arial",sans-serif"> </span>PM Arvin Tumonong <<a href="mailto:atumonong@ucmerced.edu">atumonong@ucmerced.edu</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="background:white"><span style="color:black">Hi All,<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black">We just found out that our Accounting office changed the default function code for all our Federal Work-study payroll activity to function 78 recently. Before this change, all FWS transactions
would default to the department's payroll function code (never a 78) for both the federal and dept match. <o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black">Does your campus use function 78 financial aid for federal work-study student earnings transactions? We had never classified FWS earnings as financial aid in our payroll accounting or tracking
before. We are currently assessing about possible issues or impacts of this change. <o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black">If you have any information about this, do let us know. <o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black">Appreciate your insight as always.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black">Thanks.<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black">Arvin<o:p></o:p></span></p>
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<p style="margin:0in"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#092F44">ARVIN TUMONONG</span></b><span style="font-size:9.0pt;font-family:"Arial",sans-serif"><br>
he/him/his<br>
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</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#092F44">ASSOCIATE DIRECTOR OF FISCAL MANAGEMENT AND SCHOLARSHIPS</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif"><br>
</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif">OFFICE OF FINANCIAL AID AND SCHOLARSHIPS</span><span style="font-size:9.0pt;font-family:"Arial",sans-serif"><br>
<br>
<span style="color:#999999">5200 Lake Road </span><span style="color:#DAAC00">|</span><span style="color:#999999"> Merced, California 95343<br>
<a href="http://financialaid.ucmerced.edu" target="_blank">http://financialaid.ucmerced.edu</a>
</span><span style="color:#DAAC00">|</span><span style="color:#999999"> 209.228.4679</span></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal">_______________________________________________<br>
Ucwsfiscal mailing list<br>
<a href="mailto:Ucwsfiscal@lists.ucmerced.edu" target="_blank">Ucwsfiscal@lists.ucmerced.edu</a><br>
<a href="https://lists.ucmerced.edu/mailman/listinfo/ucwsfiscal" target="_blank">https://lists.ucmerced.edu/mailman/listinfo/ucwsfiscal</a><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">Steve McCabe<br>
Business Systems Analyst</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">University of California Berkeley</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">Financial Aid and Scholarships Office</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt"><a href="mailto:smccabe@berkeley.edu" target="_blank">smccabe@berkeley.edu</a></span><o:p></o:p></p>
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<p class="MsoNormal"><a href="http://financialaid.berkeley.edu/" target="_blank">financialaid.berkeley.edu/</a><o:p></o:p></p>
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