The basic coding structure used in the general ledger financial
system identifies the Department, Fund Group, and (Ledger) Object.
Example:
Department |
Fund |
Object Code |
XXXXX |
XXXX |
XXXXX |
The Department is a five digit number set-up consistent with the
organizational structures of the University. The first digit in
the Fund section is alpha and is classified according to Fund
Group: (Click below to learn about usage)
- "A" Current Unrestricted General Operating Funds
- "B" Current Unrestricted Auxiliary Funds
- "C" Current Unrestricted Auxiliary Funds
- "D" Current Unrestricted Designated Funds
- "E" Current Unrestricted Sales & Service Funds
- "F" Current Restricted Federal Funds
- "G" Current Restricted State Funds
- "H" Current Restricted Local Funds
- "J" Current Restricted Commercial Funds
- "K" Current Restricted Philanthropic Funds
- "L" Current Restricted Other Grants & Contract Funds
- "R" Other Current Unrestricted Funds
- "S" Scholarship Funds
- "T" Loan Funds
- "V" Endowment Funds
- "W" Unexpended Plant Funds
- "X" Retirement of Indebtedness Funds
- "Y" Investment in Plant Funds
- "Z" Agency Funds
The second digit is numeric and identifies the purpose:
- Research
- Training
- Equipment
- Other
The third and fourth numeric digits are chronological listings
within departments.
New account numbers for Funds A,B,C,D,E,S,T,W,X,Y, and Z are
assigned by the University Budget Office, which maintains the
University's Department Organizational Code Structure. The
Contract and Grant Office assigns new account numbers for Funds
F,G,H,J,K, and L, based on budget information supplied by the
Sponsored Programs and Research Office (SPAR). R Funds are
established only with Board approval.
(Ledger) Object Codes:
The first digit of the five-digit ledger object code determines
the type of classification:
- Asset
- Liability
- Fund Balance
- Revenue
- Expenditure
- Intra-institutional Transfer (IIT's)
- Transfers (81's Transfers In - 86's Transfers Out)
The last four digits of the ledger object code identify
different types of Assets, Liabilities, Funds, Expenditures and
IIT's.
Click here for an
Overview of Fund Types in the Accounting System