[Ucwsfiscal] Function Code 78 for Federal Work-Study Payroll Transactions

[Catherine Yu Li]

Theoretically Purpose Code 78 (equivalent to HEFC FINA pre-common chart of accounts) should not include salary or wage expenses Chart of Accounts: Purpose | Finance & Business<https://financeandbusiness.ucdavis.edu/finance/chart-of-accounts/redesign/purpose#CoA_Purpose_FinAid>, 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?

Catherine

From: Steven McCabe <smccabe at berkeley.edu>
Sent: Tuesday, February 10, 2026 9:29 AM
To: UC WS and Fiscal Workgroup <ucwsfiscal at lists.ucmerced.edu>
Subject: Re: [Ucwsfiscal] Function Code 78 for Federal Work-Study Payroll Transactions

Hi Arvin,

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:

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On Mon, Feb 9, 2026 at 4:46 PM Arvin Tumonong <atumonong at ucmerced.edu<mailto:atumonong at ucmerced.edu>> wrote:
Hi All,

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.

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.

If you have any information about this, do let us know.

Appreciate  your insight as always.

Thanks.

Arvin





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ARVIN TUMONONG
he/him/his

ASSOCIATE DIRECTOR OF FISCAL MANAGEMENT AND SCHOLARSHIPS
OFFICE OF FINANCIAL AID AND SCHOLARSHIPS

5200 Lake Road | Merced, California 95343
http://financialaid.ucmerced.edu | 209.228.4679








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--
Steve McCabe
Business Systems Analyst
University of California Berkeley
Financial Aid and Scholarships Office
smccabe at berkeley.edu<mailto:smccabe at berkeley.edu>
financialaid.berkeley.edu/<http://financialaid.berkeley.edu/>


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