- 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
- o11 – Current Unrestricted
- o12 – State Funds
- o13 – Designated Funds
- o21 – Federal grants and contracts
- o22 – State grants and contracts
- o23 – Private grants and contracts
- o24 – Nongovernmental contracts
- o25 – Restricted gifts (held in the Foundation)
- o26 – Endowment spending
Organizations
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
- oOne 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
- o100XXX – Direct reports to president
- o101XXX – Board of Regents
- o102XXX – General Counsel
- o103XXX – Internal Audit
- o104XXX – Institutional Research
- o105XXX – Intercollegiate Athletics
- o106XXX – University Events
- o200XXX - Provost