Ledger 9 is Agency Funds and Miscellaneous. 

This ledger contains agency accounts, which are accounts administered by the University on behalf of others. It also contains the Plant Department and Physical Planning and Construction order tracking system and the dummy rollup accounts. 

Dummy rollup accounts carry the structure of the FAS reporting relationships. They exist in Ledger 9 only, simply for reporting purposes. Transactions cannot be posted against these dummy accounts. 

Ledger 9 account numbers begin with the number 9.