1XXXXX – Educational and General (E&G) Funds are supported by state appropriations, tuition and fees, general investment interest income, and indirect cost recoveries. Fund Types:
2XXXX - Restricted Funds are provided by an outside entity that has restricted the use of the funds to specific purposes. Fund balances and budgets remaining at the end of the fiscal year are carried forward to future fiscal years for restricted purposes.
3XXXXX – Auxiliary Funds are established to account for ongoing operations that provide goods and services to students, faculty, and staff, e.g. bookstore, dining services, housing. Expenses must be supported by the revenues generated for these operations.
4XXXXXX – Loan Funds
5XXXXXX – Quasi-endowment Funds
6XXXXXX – Endowment Funds
7XXXXXX – Reserved for future use
8XXXXXX – Agency Funds
9XXXXXX – Plant Funds
11 – Current Unrestricted
12 – State Funds
13 – Designated Funds
21 – Federal grants and contracts
22 – State grants and contracts
23 – Private grants and contracts
24 – Nongovernmental contracts
25 – Restricted gifts (held in the Foundation)
26 – Endowment spending
The Organization (ORG) is a 6-digit code that identifies a budgetary or departmental unit. A department may establish multiple ORG codes for various divisions within the same department. The ORG hierarchy identifies the budget unit to which the department or division belongs. Each ORG should have a financial manager assigned.
1XXXXXX – Office of the President
2XXXXXX – Academic Affairs
One org for each department that has budgetary authority up to the VP level
Leave room for expansion so additional subsidiary organizations can roll up to one financial manager with several departments, e.g. Director/Dean
100XXX – Direct reports to president
101XXX – Board of Regents
102XXX – General Counsel
103XXX – Internal Audit
104XXX – Institutional Research
105XXX – Intercollegiate Athletics
106XXX – University Events
200XXX - Provost