Skip to main content

Fund Code Definitions

The fund code is a 5-character numeric value which identifies the source of funds. Fund codes are generally categorized in terms of operating and non-operating funds for budget purposes (shown below), but are also organized to report restictions in accounting terms. It is a required field on revenue, expense, and transfer transactions.

 
Carry Forward
Fund Type
Fund(s)
Operating/ Non-Operating
Description
Accountability
Remaining Budget
Cash Balance
Education and General 11001 Operating Operating fund used for revenue and expenses associated with graduate and undergraduate education and with services and administration of the general University General responsibility is assigned at the University, school, or administrative division level consistent with University policies, procedures, and guidelines.     No No
Plant Funds  12001 12002 Non-Operating Non-operating fund used for the acquisition of physical assets, renewal and replacement of institutional properties, retirement of debt, and tracking of institutional assets Positive cash balance at the project level must be maintained; expenses must follow restrictions Yes Yes
External Grants 13001 Non-Operating Funds used for federal and state research grants and other external grants Expenses must follow grant restrictions Yes Yes
Internal Grants 14001 Non-Operating Funds used for research and curriculum development grants, faculty professional development grants, and technology innovation grants Positive cash balance; expenses must follow grant restrictions Yes Yes
Designated  21xxx Operating Operating funds used for revenue and expenses associated with designated schools, centers, and student organizations General responsibility is assigned at the school or center of distinction level consistent with University policies, procedures, and guidelines No Transfer
Auxiliary Services 3xxxx Operating Operating funds used for revenue and expenses associated with self-supporting auxiliary enterprises General responsibility is assigned at the administrative division level consistent with University policies, procedures, and guidelines No Transfer 
Endowment Principle 6xxxx Non-Operating Non-operating funds used for the endowment principal invested to generate income and gains for the annual allocation Maintained and monitored by the Controller's office Not Applicable Yes
Endowment Expendable Income  41xxx- 45xxx Non-Operating Funds that receive an annual endowment income allocation from their respective endowment principle fund.  Income may then be transferred to an operating fund for use consistent with the intent of the donor. Amounts not used are reinvested to the  No expenses may be charged to the fund, only transfers can be made. Not applicable If unused, reinvested 
Expendable Gift 46xxx- 48xxx Non-Operating Non-operating funds used for purposes consistent with intent of the donor  No expenses may be charged to the fund, only transfers can be made. Not applicable Yes
Reserve 8xxxx Non-Operating Non-operating funds used to set aside funding for the renewal, replacement, and improvement of facilities, equipment, and technology.  Also utilized for the retention of unexpended operating funds consistent with the applicable guidelines  General responsibility is assigned at the University, school, or administrative division level consistent with University policies, procedures, and guidelines Not applicable Yes
Agency 9xxxx Non-Operating Funds that record amounts held for parties external to the University. General responsibility is assigned at the school, department, unit, or the administrative staff of the agency, consistent with University policies, procedures, and guidelines Not applicable Yes