uBASE coding guidance
These pages provide information to help University staff understand the basic principles behind the financial coding structure and general ledger codes for reporting on income and expenditure.
Core cost centres
Cost centre codes are used to record expenditure against core departmental budget. Core budget is allocated by the University itself and can include permitted use of reserves.
uBASE cost centre codes are six digit numeric codes (eg 345678) which are linked, within uBASE, to the host departmental ‘Profit Centre’ code. When using core cost centre codes, there is no separate departmental identification code to be input or quoted by the user as each code is unique.
Core cost centre codes only record EXPENDITURE. Income should be credited to non-research project accounts (or Work Breakdown Structures – WBS codes). There are a VERY limited number of circumstances when it is possible to credit a payment to the University to a cost centre and guidance is outlined in dealing with income.
Projects (Work Breakdown Structure accounts (WBS codes))
Project accounts are used for a variety of University activities which have a specific external income stream (not HEFCE recurrent grant and tuition fees). Within uBASE, project accounts include WBS codes (Work Breakdown Structure). These are used to further analyse (where needed) the expenditure chargeable to externally funded activities or projects.
The majority of WBS codes for non-research activities start with an X, eg. X/012345-1 and the WBS codes for research grants start with an R, eg R/123456-11-1. When using WBS codes, there is no separate departmental identification code to be input or quoted by the user as each code is unique.
When the University is receiving income in the form of cash, cheques or debit/credit card payments this must be recorded in project accounts (not research grants) and NOT credited to a core cost centre. There are a VERY limited number of circumstances when it is possible to credit a payment to the University to a dealing with income.
Expenditure and Income – General Ledger (GL) codes
In uBASE, General Ledger (GL) codes are used to report on different types of expenditure and income. For the vast majority of transactions, users do NOT need to quote GL codes when initiating transactions in the system as these are automatically created by myPurchase and uBASE.
For example, when generating requisitions, the user selects a Product Category in myPurchase and the system will select the appropriate GL code. For expenses claims, the user will select an Expenses Type in myJob and this will automatically determine the appropriate GL code. When raising a sales invoice, the user selects a Material for Billing and this determines the appropriate GL code for the income.
Summary table of uBASE account types and use
|Activity||uBASE account type||Example uBASE code|
|Core staff costs||Cost Centre||345678|
|Core non-staff costs||Cost Centre||323456|
|Core budget allocated to individuals||Cost Centre||334567|
Need help or more information?
Who to contact
Contact the Income Office for advice and guidance on paying in income, petty cash and cash advances.
A Finance Manager supports Academic Departments or Professional Services Departments with queries relating to departmental expenditure and budgets for non-research activities. Research Finance provide support for academic departments for research activities.