COVID-19 Cost Tracking

The Office of the Vice Chancellor of Finance has created several methods to track costs related to COVID-19 in order to address immediate needs and to plan for the future. Currently, these methods include tracking COVID-19 related costs in the general ledger (BFS) by using two new codes for Chartfield 1 (COVD19) and Chartfield 2 (COV19) and gathering estimated monthly costs in a template which UCOP submits to the Department of Finance.

Tracking COVID-19 costs in the ledger

Once it became apparent that the COVID-19 crisis was going to have a significant financial impact, we immediately developed two new codes to track ongoing costs related to COVID-19 in the general ledger or BFS. Tracking them this way allows us to gather and share information by running reports in Cal Answers. These codes, along with the code used to track administrative leave related to COVID-19, are how we track expenses on an ongoing basis. 

Using CF1 and CF2 Codes

As you move forward with preparing for and mitigating the impact of the coronavirus to your daily operations, please track the expenses related to the coronavirus by using the following pay codes and chartfields. Please proactively monitor and record how these codes are being used. 

COVID-19 CF1 and CF2 codes

  • Chartfield code 1: COVD19

  • Chartfield code 2: COV19

Guidelines and frequently asked questions for using these codes

The CF1/CF2 can be used broadly to capture any COVID-19 related expenses that would not exist if this hadn't occurred. These codes are for expenses such as technology for remote work and instruction (e.g., purchase of laptops, Zoom, learning management systems, etc.), extra costs for facilities cleaning (e.g., cleaning supplies, hand sanitizers, deep cleaning services, etc.), and medical services (e.g., testing kits, medical supplies, staff training, etc.).  Even though we are tracking these expenses, this does not mean all expenses charged to these codes will be reimbursed. Expenses that are charged to the COVD19 (CF1) or COV19 (CF2) codes will be subject to audit by the state. Review the VC Finance COVID-19 FAQs for the full list of questions and answers about using these codes. 

  • You will only need to use one of the chartfield codes whenever possible. We understand that some people use either a CF1 or a CF2 for tracking other things in their reporting so we created one for both just in case.

  • Even though we are tracking these expenses, this does not mean expenses charged to these codes will be reimbursed. However, if we can track COVID-19 purchases during the COVID emergency, particularly with respect to existing, previously purchased inventory it will help us as we submit for reimbursement. For example, if your department had one bottle of hand sanitizer pre-COVID and purchased 10 more for COVID, keep track of the usage of the 10 new purchases to ensure they were dispensed to staff/facilities during this emergency period. 

  • Please update Position Funding in UCPath with either of these optional chartfields, as appropriate.

Tracking administrative leave or work related to COVID-19

When tracking leave related to COVID-19, use the pay code CV19-Admin Leave with Pay in CalTime. This type of pay will be processed in UCPath and mapped to the following earn codes:

Employee Type

Earn Code

Earn Code Description

Salaried

RGC

REG Paid Leave-Salaried

Hourly

RVN

REG Paid Leave-Hourly

 

The central payroll team released guidelines for employees and recommendations for managers on reporting time while we’re working remotely. There are additional guidelines about timekeeping on the UCOP website

Frequently asked questions

Review the VC Finance COVID-19 FAQs for the full list of questions and answers. 

  • You will only need to use one of the chartfield codes whenever possible. We understand that some people use either a CF1 or a CF2 for tracking other things in their reporting so we created one for both just in case.

  • If you have an expense such as hiring additional help to facilitate remote work, track these with the CF1 or CF2 code.

  • As of March 17, 2020 all UC employees are eligible to receive a one-time allotment of up to 128 hours of paid administrative leave to be used no later than December 31, 2020, based on certain conditions. Managers and supervisors are asked to grant their employees permission for these requests and to be flexible as their staff adjusts to the current situation. Please review details and special guidance for supervisors and managers as well as COVID-19 related leave for academic appointees and refer to resources provided by UC Berkeley People and Culture. Track COVID-19 related paid administrative leave in CalTime as "CV19-Admin Leave with Pay." 

  • Updated guidance has been offered for employees who have exhausted their allocation of COVID-19 Paid Administrative Leave and who potentially qualify for and wish to use Families First Coronavirus Response Act (FFCRA) leave.  The most recent guidance from UCOP on leave during COVID-19 can be found here. Please reach out to your HR Partner if you have additional questions.  

     

Tracking research and Contracts & Grants

The Office of the Vice Chancellor for Research has current information available on its website on COVID-19 current research operations and continuity planning. They also have an ongoing list of frequently asked questions related to research. Review the VC Research FAQs and VC Finance COVID-19 FAQs for the full list of questions and answers. 

  • To the extent that you are doing sponsored research on COVID-19, you should record the expenses the same way you would record any other research you are doing and not track it using the COVID-19 CF1/CF2. The research grant will be funding those costs so we would not need to track them for additional reimbursement.

  • The CF1/CF2 can be used broadly to capture any COVID-19 related expenses that would not exist if the virus hadn't occurred. The expenses you list should make sense under this definition. Please be sure to maintain any necessary documentation for these expenses in case it is needed in the future.

  • Please review the SPO FAQ and the memo from Interim EVP-CFO, Paul Jenny on Charging grants and contracts costs to Federal sponsored awards during COVID-19. As a recipient of federal awards, UC can charge salaries and benefits to such awards if it does so in a manner that is consistent across all funding sources, federal and non-federal. President Napolitano’s order is one of UC’s institutional policies that is used as a basis for charging sponsored contracts and grants. This approach is supported by costing policy guidance recently issued by the federal Office of Management and Budget. This guidance must be implemented by federal sponsors, so please check the Berkeley SPO COVID-19 resource page for further information on a particular agency. 

  • Certain agencies, like NIH, have expressly recognized the hardship that the COVID-19 situation will create for projects. Its leaders expect to review requests for supplemental funding on a case-by-case basis. Other agencies, like the NSA, have stated that remote work will not be eligible for funding. Check the Berkeley SPO COVID-19 resource page for further information on your project’s funder and contact your agency program manager/grant officer to request supplemental funding.