Answer:
A Chart of Accounts (CoA) and Full Accounting Unit (FAU) are combinations of data segments that provide necessary information for financial management and budgeting. The segments provide information for strategic financial management and budgeting. Users need the data in order to properly code charges to their department budgets when submitting requests to CBS2.
As of Jan. 4, 2021, FAUs were retired with the launch of UC Merced's new financial accounting systems. All data segments are now aligned with the UC-wide Chart of Accounts.