| Account
Controls
Account controls are the last four digits of the ten-digit account
number in the general
ledger. These numbers are used to designate a specific asset,
liability,
fund
balance, fund
addition, fund
deduction, or summary
control within a balance sheet account.
Examples are claim-on-cash, student accounts receivable, inventories, notes
payable and nonmandatory transfers.
The assignment and usage of account controls is the responsibility of
the Comptroller. It should be noted that, except for the 137n
and 138n ranges, there is no user flexibility in the definition of
account controls. (This is in contrast to the flexibility that users have
in defining subaccounts
in the subsidiary ledgers.)
The account controls are structured as indicated below. In the list,
the following codes are used:
| |
n |
indicates that the digits 0-9 are valid |
|
F |
is the number assigned to the fund group of the six-digit account |
|
L |
is the number of the subsidiary ledger that is being summarized |
|
M |
is the merger number |
For a description of how general ledger accounts summarize subsidiary accounts,
see account mapping.
ASSETS
(1100-1999)
|
| 1100-1199 |
CASH
| 1100 |
Claim on Cash (System defined; not
for departmental use) |
| 1125 |
Cash Equivalents |
| 1150 |
Petty Cash (Imprest Funds) |
| 1175 |
Change Funds/Working Funds |
|
| 1200-1299 |
INVESTMENTS
| 1200 |
Debt Securities (Bonds, Notes, Certificates
of Deposit, Commercial Paper, Cash Equivalents) |
| 1230 |
Real Estate
|
| 1240 |
Funds in Trust |
| 1260 |
Miscellaneous Investments |
| 1270 |
Northern Trust Investments - Custodian Bank |
| 1272 |
Life Income Fund Investments |
| 1275 |
Bank Deposits – Wells Fargo |
| 1279 |
Investment Market Adjustments |
| 128M |
Endowment Investment Merger (M=Merger
Number)
| 1281 |
TRIP Merger |
| 1287 |
BTU Total Return Merger |
| 1288 |
BTU Income Merger |
|
| 129M |
Annuity & Life Income Investment
Merger (M=Merger Number)
|
|
| 1300-1399 |
RECEIVABLES
| 1300-1325 |
Student Accounts Receivables
| 1300 |
Tuition, Room and Board |
| 1310 |
Scholarship Receivables |
| 1311 |
Other Student Receivables |
| 1312 |
Collection Agency |
|
| 1340 |
Receivable from U of C Hospitals |
| 1350-1359 |
Professional Fees Accounts Receivable
| 1350 |
Professional Fees Receivable |
| 1351 |
Professional Fees - Unapplied Cash |
|
| 1360-1369 |
Grant and Contract Receivable
| 1361 |
Federal |
| 1362 |
Non-Federal |
| 1363 |
Pledges |
| 1364 |
Unamortized Pledge Discount |
|
| 1370-1389 |
Trade and Other Receivables
The account controls for this item are available to meet
unique reporting needs not met by the receivable items listed above. As
the account control is defined, the Comptroller's Office must be
informed. |
| 1390-1399 |
Allowance for Doubtful Accounts (D/As)
| 1395 |
Allowance for mandatory write-offs |
| 1396 |
Allowance for discretionary write-offs |
| 1397 |
Allowance for D/A - Students |
| 1398 |
Allowance for D/A - Bad Debts |
| 1399 |
Allowance for D/A - Other |
|
|
| 1400-1499 |
NOTES RECEIVABLE
| 1400 |
Notes Receivable (Long-Term) |
| 1401 |
Notes Receivable (Short-Term) (Swing Loan) |
| 1402 |
Notes Receivable- Capitalize |
| 1410 |
Student Loan Principal Repayment (Long-Term) |
| 1411 |
Student Loan Principal Repayment (Short-Term)
(Swing Loan) |
| 1412 |
Student Loan Principal Cancellation (Long-Term) |
| 1413 |
Student Loan Principal Cancellation (Short-Term) |
| 1414 |
Small Balance Write-Off |
| 1415 |
Notes Assigned to Government |
| 1499 |
Allowance For Doubtful Notes Receivable |
|
| 1500-1599 |
INVENTORIES
| 1500-1529 |
Manufacturing Inventories
| 1500 |
Raw Materials |
| 1510 |
Direct Labor |
| 1520 |
Overhead |
| 1521 |
Finished Goods |
|
| 1530-1590 |
Merchandising Inventories
| 1530 |
Pre-Inventory |
| 1540 |
Post-Inventory |
| 1550 |
Freight Pre-Inventory |
| 1551 |
Freight Post-Inventory |
| 1560 |
Food Supplies |
| 1570 |
Operating Supplies & Materials |
| 1580 |
Other |
|
| 1599 |
Allowance for Inventory Shrinkage |
|
| 1600-1649 |
SUSPENSE, PREPAID EXPENSES, DEFERRED CHARGES, AND
ACCRUED INCOME
| 1600 |
Suspense (system defined; not for departmental use) |
| 1610-1619 |
Prepaids
| 1610 |
Prepaid Expenses |
| 1611 |
Prepaid Insurance |
|
| 1620-1629 |
Deferred Charges
| 1620 |
Deferred Charges |
| 1621 |
Advance Royalties |
| 1622 |
Deposits with Third Parties |
|
| 1630 |
Accrued Income |
|
| 1650-1699 |
RIGHT OF USE LEASE ASSETS
| 1650 |
Right of Use Lease Assets - Operating Lease |
| 1651 |
Right of Use Amortization, Accumulated ? Operating Lease
|
|
| 1700-1799 |
PLANT ASSETS
| 1710 |
Land |
| 1711 |
Land Improvements |
| 1720 |
Buildings |
| 1721 |
Construction in Progress |
| 1730 |
Equipment |
| 1740 |
Books |
| 1750 |
Art Collections |
| 1790 |
Accumulated Depreciation - Buildings |
| 1791 |
Accumulated Depreciation - Land Improvements |
| 1792 |
Accumulated Depreciation - Equipment |
| 1793 |
Accumulated Depreciation - Books |
|
| 1800-1899 |
| 18EX |
Inter-Fund Group and Intra-Fund Group Loans, where EX
identifies the Executive Level. See also 27EX.
Loan from:
| 1810 |
The College |
| 1811 |
Precollegiate Education |
| 1820 |
Biological Science Division |
| 1821 |
Humanities Division |
| 1822 |
Physical Sciences Division |
| 1823 |
Social Sciences Division |
| 1830 |
Graduate School of Business |
| 1831 |
Divinity School |
| 1832 |
Law School |
| 1833 |
Graduate Library |
| 1835 |
Harris School of Public Policy |
| 1836 |
School of Social Service Administration |
| 1840 |
Academic Affairs |
| 1841 |
Oriental Institute |
| 1843 |
International House |
| 1844 |
Chief Information Officer -
NSIT |
| 1845 |
Library |
| 1846 |
Graham School for General Studies |
| 1847 |
The Chapel |
| 1850 |
President |
| 1856 |
University Press |
| 1858 |
Student Services |
| 1859 |
Vice President for Enrollment |
| 1860 |
Vice President for Development |
| 1865 |
Vice President for Investments |
| 1870 |
Vice President for University
News & Community Affairs |
| 1871 |
Vice President, University Relations |
| 1875 |
Vice President and General
Counsel |
| 1880 |
Vice President for Administration
& Chief Financial Officer |
| 1885 |
Vice President for Research |
| 1886 |
UC Tech
|
| 1890 |
Office of Facilities |
| 1898 |
Consolidated Budget Administration |
| 1899 |
Affiliated Organizations |
|
|
|
|
| 1900-1999 |
DUE FROM OTHER FUNDS OR FUND GROUPS
| 19fn |
Inter-Fund Group and Intra-Fund Group Loans where:
| f |
identifies the Fund Group. |
| n |
can be any value from 0-9. |
| See also 29fn. |
|
| Special Edits: |
When these account controls are used, the offsetting
account control must be either another 19nn or a 29nn
account control. |
| 1910-1919 |
Due from Current Unrestricted
| 1910 |
Auxiliary enterprises |
| 1912 |
Recharge Operations |
| 1913 |
Designated Funds |
| 1914 |
Educational Activities |
| 1915 |
General Funds |
| 1916 |
Unrestricted Budget |
|
| 1920 |
Due from Current Restricted, Federal Grants and Contracts |
| 1930 |
Due from Current Restricted , Non-Federal Gifts, Grants,
and Contracts |
| 1940 |
Due from Current Restricted, Restricted Endowment Income |
| 1950-1959 |
Due from Loan Funds
| 1950 |
Federal Grants Refundable |
| 1951 |
University Funds Restricted |
| 1953 |
University Funds Unrestricted |
|
| 1960-1969 |
Due from Endowment Funds
| 1961 |
True Endowment |
| 1962 |
Funds Functioning |
| 1963 |
Term |
|
| 1970-1979 |
Due from Annuity & Life Income Funds
| 1970 |
Annuity Funds |
| 1971 |
Pooled Life Income Funds |
| 1972 |
Charitable Remainder Unitrusts |
| 1973 |
Charitable Remainder Living Trusts |
| 1974 |
Annuity Trust |
|
| 1980-1989 |
Due from Plant Funds
| 1980 |
Unexpended Plant Funds |
| 1989 |
Investment in Physical Property |
|
| 1990 |
Due from Agency Fund |
|
LIABILITIES
(2000-2999)
|
| 2100-2199 |
ACCOUNTS PAYABLE AND ACCRUED EXPENSES
| 2100 |
Vouchers Payable (from Accounts Payable System)-- system
defined; not for departmental use |
| 2110 |
Payroll Deductions (from Payroll Interface Program) --
system defined; not for departmental use |
| 2120-2129 |
Accrued Expenses
| 2120 |
Salaries and Wages |
| 2121 |
Staff Benefits |
| 2122 |
Payroll Withholding and Related Taxes |
| 2124 |
Compensated Absences |
| 2126 |
Interest Payable |
| 2127 |
Interest Due to Federal Grants and Contracts |
| 2128 |
Other |
|
| 2140 |
Due to University of Chicago Hospitals |
| 2170 |
Actuarial Liabilities |
| 2180-2189 |
Other Payables - the account controls for this item are
available for use to meet unique reporting needs not met by the payable
items listed above. As the account control is defined, the Comptroller's
Office must be informed. |
| 2190 |
Independent Contractor Taxes Withheld |
|
| 2200-2279 |
DEFERRED REVENUE
| 2200 |
Tuition |
| 2210 |
Fees |
| 2220-2229 |
Room and Board
| 2221 |
Summer Quarter |
| 2222 |
Autumn Quarter |
| 2223 |
Winter Quarter |
| 2224 |
Spring Quarter |
| 2225 |
Collected Other than by Quarter |
|
| 2230 |
Rent |
| 2240 |
Food Contracts |
| 2250 |
Other |
| 225n |
Other -- the account controls for this item are available
for use to meet unique reporting needs not met by the deferred items listed
above. As the account control is defined, the Comptroller's Office must
be informed. |
|
| 228M-229M |
LIABILITY OF MERGERS TO ACCOUNTS INVESTED IN MERGERS
(M=Merger
Number)
| 228M |
Liability to Endowment Accounts
| 2281 |
TRIP Merger |
| 2287 |
BTU Total Return Merger |
| 2288 |
BTU Income Merger |
|
| 229M |
Liability to Annuity & Life Income Accounts
|
|
| 23nn |
THIRD-PARTY PAYER SETTLEMENTS |
| 2400-2499 |
ADVANCES AND DEPOSITS FROM THIRD PARTIES
| 2410 |
Advances on Government Contracts |
| 2450-2459 |
Deposits from third parties
| 2450 |
Application Deposits |
| 2451 |
Class Deposits |
| 2452 |
Security Deposits |
| 2454 |
Equipment Usage Deposits |
| 2456 |
Real Estate - Earnest Money |
| 2458 |
Other |
| 2459 |
Stock Loan Collateral Program |
|
|
| 2500-2579 |
NOTES, MORTGAGES, BONDS PAYABLE
| 2510 |
Notes Payable |
| 2520 |
Notes Payable - Long Term |
| 2521 |
Stafford Loans |
| 2540-2549 |
Mortgages Payable
| 2540 |
Debt - Limited to Property |
| 2541 |
Debt - Fully Guaranteed |
|
| 2550-2569 |
Bonds Payable
| 2551 |
IFA 2008 |
| 2552 |
U of C Taxable 2010 Bonds |
| 2553 |
IFA 2014B |
| 2554 |
IEFA Pooled Commercial Paper |
| 2555 |
IEFA 1993 |
| 2556 |
IFA 2008B Bonds |
| 2557 |
IFA 2012A |
| 2558 |
IFA 2012B Taxable Bonds |
| 2559 |
IFA 2014A |
| 2560 |
IFA 2013A |
| 2561 |
2013B Taxable |
| 2562 |
IEFA 2000 Commercial Paper |
| 2563 |
IIEFA 2001 Series A
|
| 2564 |
IEFA 2001 Series B |
| 2565 |
2015B Taxable Bonds |
| 2566 |
IEFA 2003B |
| 2567 |
IFA 2015A |
| 2568 |
IFA 2004B |
| 2569 |
IFA 2004C |
| |
|
|
| 2570 |
Unamortized Bond Discount |
|
| 2580-2599 |
LEASE LIABILITY
| 2580 |
Operating Lease Liability |
| 2585 |
Financing Lease Liability |
|
| 2600-2699 |
SELF-INSURANCE LIABILITY
| 2600 |
Self-insurance Liability |
|
| 2700-2799 |
INTERNAL LOANS
| 27EX |
Inter-Fund Group and Intra-Fund Group Loans, where EX
identifies the Executive Level. (System defined; not for departmental use).
See
also 18EX. Loan from:
| 2710 |
The College |
| 2711 |
Precollegiate Education |
| 2720 |
Biological Science Division |
| 2721 |
Humanities Division |
| 2722 |
Physical Sciences Division |
| 2723 |
Social Sciences Division |
| 2730 |
Graduate School of Business |
| 2731 |
Divinity School |
| 2732 |
Law School |
| 2733 |
Graduate Library |
| 2735 |
Harris School of Public Policy |
| 2736 |
School of Social Service Administration |
| 2740 |
Academic Offices |
| 2741 |
Oriental Institute |
| 2743 |
International House |
| 2744 |
Chief Information Officer -
NSIT |
| 2745 |
Library |
| 2746 |
Graham School for General Studies |
| 2747 |
The Chapel |
| 2750 |
President |
| 2756 |
University Press |
| 2758 |
Student Services |
| 2759 |
Vice President for Enrollment
|
| 2760 |
Vice President for Development |
| 2765 |
Vice President for Investments |
| 2770 |
Vice President for University
News & Community Affairs |
| 2771 |
Vice President, University
Relations |
| 2775 |
Vice President & General
Counsel |
| 2780 |
Vice President for Administration
& Chief Financial Officer |
| 2785 |
Vice President for Research |
| 2786 |
UC Tech |
| 2790 |
Office of Facilities |
| 2798 |
Consolidated Budget Administration |
| 2799 |
Affiliated Organizations |
|
|
| 2800-2899 |
CLEARING ACCOUNTS
| 2800 |
*** University/Hospital Processing Month Offset |
| 2810 |
Unapplied Cash |
| 2820 |
Check Cancellation Clearing |
| 2830 |
Student Loan Voucher Processed |
| 2850 |
*** Payroll Clearing (From Payroll Interface Program) |
| 2851 |
Payroll Error Clearing |
| 2860 |
*** Staff Benefits Clearing (From Payroll Interface) |
| 2861 |
Fringe Benefit Error Clearing Level 1 |
| 2862 |
Fringe Benefit Error Clearing Level 2 |
| 2863 |
Fringe Benefit Error Clearing Level 3 |
| 2864 |
Fringe Benefit Error Clearing Level 4 |
| 2890 |
Other |
| 2898 |
Permanently Restricted Endowment Fund Balance |
| 2899 |
Permanently Restricted Endowment Fund Balance - Contra
Account |
| *** System defined; not for departmental
use |
|
| 2900-2999 |
DUE TO OTHER FUNDS OR FUND GROUPS
| 29fn |
Inter-Fund Group and Intra-Fund Group Loans where:
| f |
identifies the Fund Group. |
| n |
can be any value from 0-9. |
| See also 19fn. |
|
| Special Edits: |
When these account controls are used, the offsetting
account control must be either another 29nn or a 19nn
account control. |
| 2910-2919 |
Due to Current Unrestricted
| 2910 |
Auxiliary Enterprises |
| 2912 |
Recharge Operations |
| 2913 |
Designated Funds |
| 2914 |
Educational Activities |
| 2915 |
General Funds |
| 2916 |
Unrestricted |
| 2920 |
Due to Current Restricted, Federal Grants
and Contracts |
| 2930 |
Due to Current Restricted, Non-Federal
Gifts, Grants and Contracts |
| 2940 |
Due to Current Restricted, Restricted
Endowment Income |
|
| 2950-2959 |
Due to Loan Fund
| 2950 |
Federal Grants Refundable |
| 2951 |
University Funds - Restricted |
| 2953 |
University Funds - Unrestricted |
|
| 2960-2969 |
Due to Endowment Fund
| 2961 |
True Endowment |
| 2962 |
Funds Functioning |
| 2963 |
Term |
|
| 2970-2979 |
Due to Annuity and Life Income
| 2970 |
Annuity Funds |
| 2971 |
Pooled Life Income Funds |
| 2972 |
Charitable Remainder Unitrusts |
| 2973 |
Charitable Remainder Living Trust |
| 2974 |
Annuity Trusts |
|
| 2980-2989 |
Due to Plant Funds
| 2980 |
Unexpended Plant Funds |
| 2989 |
Investment in Physical Plant |
|
| 2990 |
Due to Agency Fund |
|
|
|
FUND BALANCES (Net Assets)
(3000-3999)
|
| 3Fnn |
System-maintained fund balance, where:
| F |
is the same Fund Group value as the second digit of the
six digit account, 0-Fnnnn |
| n |
can be any value from 0-9. |
| The 3000-3999 account controls are system-defined
and are not for departmental use. |
|
| 31nn |
Current Funds Unrestricted
| 3110 |
Auxiliary Enterprises |
| 3120 |
Recharge Operations |
| 3130 |
Designated Funds |
| 3140 |
Educational Activities |
| 3150 |
General Funds |
| 3160 |
Unrestricted Budget |
|
| 3200 |
Current Funds Restricted -- Federal Grants and Contracts |
| 3300 |
Current Funds Restricted -- Non-Federal Gifts, Grants
and Contracts |
| 3400 |
Current Funds Restricted -- Restricted Endowment Income |
| 35nn |
Loan Funds
| 3510 |
Federal Grants Refundable |
| 3520 |
University Funds - Restricted |
| 3530 |
University Funds - Unrestricted |
|
| 3600 |
Endowment Principal |
| 37nn |
Annuity and Life Income Funds
| 3710 |
Annuity Funds |
| 3720 |
Life Income Funds |
|
| 38nn |
Plant Funds
| 3810-3830 |
Unexpended Plant Funds, Unexpended
Renewals and Replacements |
| 3840 |
Investment in Plant |
|
| 3900 |
Agency Funds and Miscellaneous |
FUND ADDITIONS
(4000-4999)
|
| 40nn |
MANDATORY TRANSFERS (Credit Account Control)
This category includes transfers from fund groups arising
from:
| 1. |
Legal binding agreements related to the financing of
educational plant, such as amounts for debt retirement interest, and required
provisions for renewals and replacements of plant, not financed from other
sources |
| 2. |
Grant agreements with agencies of the federal government
to match gifts and grants to Loan Funds |
| Special Edits: |
When these account controls are used, the offsetting
account control must be either a 40nn, 50nn or a 93nn subaccount. |
| 4001 |
From an Auxiliary Enterprise for principal and
interest |
| 4002 |
From an Auxiliary Enterprise for principal only |
| 4003 |
From an Auxiliary Enterprise for interest only |
| |
|
| 4011 |
From a Recharge Operation for principal and
interest |
| 4012 |
From a Recharge Operation for principal only |
| 4013 |
From a Recharge Operation for interest only |
| |
|
| 4021 |
From Designated Funds for principal and interest |
| 4022 |
From Designated Funds for principal only |
| 4023 |
From Designated Funds for interest only |
| |
|
| 4041 |
From Unrestricted Budget for principal and interest |
| 4042 |
From Unrestricted Budget for principal only |
| 4043 |
From Unrestricted Budget for interest only |
| 4049 |
From Unrestricted Budget for Loan Fund matching |
| |
|
| 4080 |
From Educational Activities for principal and
interest |
| 4082 |
From NonFederal Grants/Contracts for principal
and interest |
| 4083 |
From Restricted Endowment Income for principal
and interest |
|
| 41nn |
NONMANDATORY TRANSFERS (Credit account control)
This category includes transfers of funding for specified
purposes listed below.
Special Edits: When
these accounts controls are used, the offsetting account control
must be either an 51nn or 94nn subaccount.
Salary/Benefit Support transfers are to transfer
funding to a division/department in support of salary. These transfers
are not meant to bypass the payroll transfer process.
| 4111 |
Salary Support Faculty |
| 4112 |
Salary Support Academic Non-Faculty |
| 4113 |
Salry Support Staff |
| 4114 |
Benefit Support |
| 4115 |
Operating / Program Support Within
Division (Non-Plant) |
| 4117 |
Program Support Other Division
(Non-Plant) |
| 4170 |
Plant Fund Transfer Division /
Department Support of Equipment Construction / Renovation Projects |
| 4199 |
All Other |
|
|
| |
|
| Comptroller's Office Use Only |
| 4172 |
Plant Fund Transfer for an Internal
Loan Principal Payment |
| 4175 |
Plant Fund Transfer for Centrally
Funded Projects |
| 4184 |
To/From Permanently Restricted
Comptroller's Office |
| 4185 |
To/From Temporarily Restricted
Comptroller's Office |
|
|
| 4190 |
TRIP Formula Adjustment |
| 4191 |
BTU Formula Adjustment |
| 4195 |
Management Fee TRIP |
| 4196 |
Managemente Fee Other |
|
| 4200-4299 |
GIFTS, GRANTS, CONTRACTS
| 4200 |
Federal, State, Local Government Grants &
Contracts |
| 4250 |
Private Gifts, Grants & Contracts |
| 4253 |
Pledge Revenue |
| 4260 |
Drug Study Contracts |
| 4279 |
Gifts Released from Restrictions |
|
| 4300-4399 |
OTHER ADDITIONS
|
| 4400-4499 |
LOAN FUND ADDITIONS (See also 54nn)
| 4410 |
Defaulted Loan Principal Assigned to and accepted by
the United States |
| 4420 |
Reimbursement Litigation Costs |
| 4440 |
Reimbursement Collection Costs |
| 4445 |
Loan Principal Adjustment - Other |
| 4450 |
Federal Capital Contribution |
| 4460 |
Interest Income on Notes |
| 4462 |
Interest Income on Loans |
| 4466 |
Penalty Fees |
| 4470 |
Reimbursements to the Funds of Amounts Cancelled on loans
made 7/1/72 and after. |
| 4480 |
Refund from Cancellations - University Portion. |
|
| 4500-4599 |
INVESTMENT INCOME ADDITIONS/CREDIT
DISTRIBUTIONS (See also 55nn)
| 4530 |
Real Estate |
| 4540 |
Funds in Trust |
| 4560 |
Miscellaneous Investments - Separately Invested
- Endowment |
| 4561 |
Income Accrued |
| 4570 |
Northern Trust Income - Custodian Bank |
| 4572 |
Life Income Investment Returns
|
| 4590-4599 |
Distributions (Cr.)
| 4591 |
GAM Income Distribution (Cr.) |
| 4595 |
Gross Income (Cr.) - TRIP |
|
|
| 4600-4699 |
GAINS ON INVESTMENT TRANSACTIONS AND CREDIT DISTRIBUTIONS
(See
also 56nn)
| 4630 |
Real Estate |
| 4640 |
Funds in Trust |
| 4660 |
Miscellaneous Investments |
| 4670 |
Northern Trust Gains |
| 4680 |
Withdrawal from Mergers |
| 4689 |
Unrealized Gains |
| 4690-4699 |
Distributions (Cr.)
| 4690 |
Distributions of Merger Gain/Losses -
TRIP (Cr.) |
| 4693 |
Distributions of Merger Gain/Losses -
Other Mergers (Cr.) |
| 4695 |
Distributions of BTU Merger Gain/Loss
(Cr.) |
|
|
| 4700-4749 |
UNEXPENDED PLANT FUNDS (See
also 57nn)
| 4700 |
Sale of Land, Building and Equipment |
|
| 4750-4799 |
INVESTED IN PHYSICAL PROPERTIES EXPENDED FOR
ADDITIONS (See also 57nn)
| 4750 |
From Current Funds - Current Year |
| 4751 |
From Current Funds - Prior Year |
| 4760 |
From Unexpended Plant Funds - Current Year |
| 4761 |
From Unexpended Plant Funds - Prior Year |
|
| 4800-4899 |
INVALID (for Mandatory Transfers, see 40nn) |
| 4900-4999 |
INVALID (for Nonmandatory Transfers, see 41nn) |
FUND DEDUCTIONS
(5000-5999)
|
| 50nn |
MANDATORY TRANSFERS (Debit Account Control)
This category includes transfers to fund groups arising
from:
| 1. |
Binding legal agreements related to the financing of
educational plant, such as amounts for debt retirement interest, and required
provisions for renewals and replacements of plant, not financed from other
sources |
| 2. |
Grant agreements with agencies of the federal government
to match grants to Loan Funds |
| Special Edits: |
When these account controls are used, the offsetting
account control must be either a 40nn, 50nn or a 93nn subaccount. |
| 5071 |
To plant funds for principal and interest |
| 5072 |
To plant funds for principal only |
| 5073 |
To plant funds for interest only |
|
| 51nn |
NONMANDATORY TRANSFERS (Debit Account Control)
This category includes transfers of funding for specified
purposes listed below.
Special Edits: When these account controls are used,
the offsetting account control must be either a 41nn, 51nn or a
94nn subaccount.
Salary/Benefit Support transfers are to transfer
funding to a division/department in support of salary. These transfers
are not meant to bypas the payroll transfer process.
| 5111 |
Salary Support Faculty |
| 5112 |
Salary Support Academic Non-Faculty |
| 5113 |
Salry Support Staff |
| 5114 |
Benefit Support |
| 5115 |
Operating / Program Support Within
Division (Non-Plant) |
| 5117 |
Program Support Other Division
(Non-Plant) |
| 5170 |
Plant Fund Transfer Division /
Department Support of Equipment Construction / Renovation Projects |
| 5199 |
All Other |
|
|
| |
|
| Comptroller's Office Use Only |
| 5172 |
Plant Fund Transfer for an Internal
Loan Principal Payment |
| 5175 |
Plant Fund Transfer for Centrally
Funded Projects |
| 5184 |
To/From Permanently Restricted
Comptroller's Office |
| 5185 |
To/From Temporarily Restricted
Comptroller's Office |
|
|
| 5190 |
TRIP Formula Adjustment |
| 5191 |
BTU Formula Adjustment |
| 5195 |
Management Fee TRIP |
| 5196 |
Management Fee Other |
|
| 5200-5299 |
PAYMENTS TO DONORS, GRANTORS, CONTRACTORS
| 5210 |
Refunds to Donors, Grantors, Contractors |
| 5220 |
Payments to Beneficiaries |
|
| 5300-5399 |
OTHER DEDUCTIONS
| 5300 |
Other |
| 5310 |
Actuarial Liabilities Adjustment |
|
| 5400-5499 |
LOAN FUND DEDUCTIONS (See also 44nn)
| 5400 |
Repayment of Fund Capital to Federal Government |
| 5410 |
Repayment of Fund Capital to Institution |
| 5420 |
Cost of Litigation |
| 5430 |
Administrative Expenses |
| 5440 |
Other Collection Costs |
|
| 5450-5459 |
COST OF LOAN PRINCIPAL AND INTEREST CANCELLED
| 5450 |
Teaching Service on Loans Prior to July 1, 1972 |
| 5451 |
Military Service on Loans Prior to July 1, 1972 |
| 5452 |
Teaching Service on Loans on July 1, 1972 & after |
| 5453 |
Military Service on Loans on July 1, 1972 & after |
| 5454 |
Because of Death |
| 5455 |
Because of Disability |
| 5456 |
Because of Bankruptcy |
|
| 5460 |
Cost of Defaulted Loans in Principal and Interest
Assigned and Accepted by the United States |
| 5470 |
Small Balance P & I Write Off |
| 5471 |
FISAP - Interest Write Off |
| 5500-5599 |
INVESTMENT INCOME DEBIT DISTRIBUTIONS (See
also 45nn)
| 5591 |
GAM Income Distribution (Dr.) |
| 5595 |
Gross Income Distribution (Dr.) - TRIP |
|
| 5600-5699 |
LOSSES ON INVESTMENT TRANSACTIONS AND DEBIT DISTRIBUTIONS
| 5630 |
Real Estate
|
| 5640 |
Funds in Trust |
| 5660 |
Miscellaneous Investments |
| 5670 |
Northern Trust Losses |
| 5680 |
Withdrawal from Mergers |
| 5689 |
Unrealized Losses |
| 5690-5699 |
Distributions (Dr.)
| 5690 |
Distributions of Merger Gain/Losses
- TRIP (Dr.) |
| 5693 |
Distributions of Merger Gain/Losses
- Other Mergers (Dr.) |
| 5695 |
Distributions of BTU Gain/Loss
(Dr.) |
|
|
| 5700-5799 |
PLANT FUND DEDUCTIONS (See also 47nn)
| 5710 |
Principal |
| 5720 |
Interest |
| 5730 |
Disposal of Properties |
| 5740 |
Depreciation |
| 5750 |
Amortized Bond Discount |
| 5760 |
Asset Retirement Obligation |
| 5765 |
Financing Lease Amortization Expense |
|
| 5800-5899 |
INVALID (for Mandatory Transfers, see 50nn) |
| 5900-5999 |
INVALID (for Nonmandatory Transfers, see 51nn) |
BUDGET / REVENUE / EXPENSE / ENCUMBRANCE
SUMMARY CONTROLS OF SUBSIDIARY LEDGER ACTIVITY
(9000-9999)
|
| 91nn |
CURRENT YEAR BUDGET SUMMARY
| Unrestricted Funds: |
| 9110 |
Revenue (Ledgers 1, 2) |
| 9120 |
Expense (Ledgers 2, 4) |
| 9130 |
Surplus/Deficit (9110 less 9120) |
| Restricted Funds: |
| 9140 |
Revenue (Ledgers 5, 6, 7, 8, 9) |
| 9150 |
Expense (Ledgers 5, 6, 7, 8, 9) |
| 9160 |
Surplus/Deficit (9140 less 9150) |
|
| 92nn |
FUTURE YEAR BUDGET SUMMARY
| Unrestricted Funds: |
| 9210 |
Revenue (Ledgers 1, 2) |
| 9220 |
Expense (Ledgers 2, 4) |
| 9230 |
Surplus/Deficit (9210 less 9220) |
| Restricted Funds: |
| 9240 |
Revenue (Ledgers 5, 6, 7, 8, 9) |
| 9250 |
Expense (Ledgers 5, 6, 7, 8, 9) |
| 9260 |
Surplus/Deficit (9240 less 9250) |
|
| 93L0 |
REVENUE SUMMARY (L=subsidiary ledger number) |
| 95L0 |
EXPENSE SUMMARY (L=subsidiary ledger number) |
| 96L0 |
ENCUMBRANCE SUMMARY (L=subsidiary ledger number) |
|