Welcome to the online help for Harvard's Chart of Accounts (CoA) Harvard's chart of accounts provides the organizing framework for budgeting, recording, and reporting on all University financial transactions. The chart consists of seven segments and 33 digits. Each segment has a numerical value and a text description that follows a standard naming convention. The chart of accounts for sponsored awards contains values and naming conventions that are specific for use in tracking financial transactions for such awards. To learn more about the sponsored chart, refer to the sponsored quick reference links to the left or jump to the Sponsored Chart section. Click on any box below for more information about that chart segment. Tub (3-digit value) top Identifies one of the highest financial reporting levels at Harvard; usually a school or major department University Tub Values and Org Ranges Org (5-digit value) top Identifies the unit to which people are assigned; usually a department within a school University Tub Values and Org Ranges Object (4-digit value) top Identifies the nature of the transaction (expense, revenue, etc.) Expense Object Codes Object Codes Commonly Used for Sponsored Research Fund (6-digit value) top Identifies the source of the money University Fund Ranges Endowment Unit Rates for Last 12 Fiscal Years and Fiscal Year to Date T-Bill Rates for Last Three Fiscal Years and Fiscal Year to Date Activity (6-digit value) top Identifies how money is being spent; the project or effort for which the money is being used Classifies transaction according to OMB A-21 categories Sponsored Activity Value Ranges by Tub Subactivity (4-digit value) top Helps to identify tasks, phases, or sub-categories within an activity Required for sponsored research awards; allows award to be broken down by task, program, or year Root (5-digit value) top Identifies the building or faculty member related to the transaction