General Budget Information
Account Number Structure
| XXXXXX- | -XXXXX- | -XXXXXX- | -XXXX |
| Fund | Org | Account | Program |
FOAP - Acronym for the accounting code block
F = Fund (6 digits) Different types of dollars within the University.
Key series of numbers for operating, grants, endowments, plant funds, restricted, agency and student club accounts.
O = Org (5 digits) Organization in the University.
Key series of numbers to use for operating budgets. Org refers to a department, division or any other sub-department structure within the University.
A = Account (6 digits) Asset liability revenue/expense; transfer codes are used to process transactions.
Code for describing type of revenue or expense
P = Program (4 digits) Standard NACUBO revenue/expense coding structure.
This is set to default to the fund and orgs. End users do not need to know this particular series of numbers.
All fields are required to process transactions.
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Generic Orgs
Defaults for funds, these are used to identify operational areas within the University
| 10010 | President's Office - Other |
| 12003 | Administrative Vice President - Other |
| 17026 | Intercollegiate Athletics - Other |
| 30014 | Academic Affairs - Other |
| 32008 | College of Arts & Science - Other |
| 33005 | College of Social Sciences, Health & Education - Other |
| 34007 | Williams College of Business - Other |
| 36500 | Financial Aid - Student |
| 40005 | Student Development - Other |
| 43301 | Student Government Association |
| 50002 | Information Technologies - Other |
| 60004 | Mission & Ministry - Other |
| 70007 | Financial Administration - Other |
| 71025 | Plant Fund Projects |
| 75102 | Purchasing PO (FA Only) |
| 75153 | Financial Services - Unrestricted |
| 75154 | Financial Services - Other Entities |
| 75155 | Financial Services - Loan |
| 75156 | Financial Services - Endowment |
| 75157 | Financial Services - Annuity |
| 75158 | Financial Services - Agency |
| 76525 | Plant Funds (FA Only) |
| 80016 | University Relations - Other |
Account Code Summary
The numbering structure for account groups for the general ledger
| 1XXXXX | Asset accounts |
| 201XXX | Liability accounts |
| 301XXX | Control accounts |
| 401XXX | Fund balance |
| 50XXXX | Revenue accounts (all revenue accts have program codes that begin with 0 (0XXX) |
| 601XXX | Labor expense accounts |
| 70XXXX | All other expense accounts |
| 801XXX | Transfer accounts |
| 901XXX | Fund additions |
| 951XXX | Fund deductions |
Fund Categories
The numbering structure for fund groups
| 11XXXX | Current operating budget |
| 15XXXX | Auxiliary funds |
| 17XXXX | Self Funded Activities |
| 18XXXX | Designated funds |
| 21XXXX | Federal financial aid |
| 22XXXX | State financial aid |
| 23XXXX | Private research/other grants |
| 24XXXX | Contracts |
| 26XXXX | Endowment spendable funds |
| 28XXXX | Endowment spendable funds |
| 29XXXX | Other restricted |
| 30XXXX | Special entities |
| 4XXXXX | Loan funds |
| 6XXXXX | Endowment funds |
| 69XXXX | Earned income fund |
| 7XXXXX | Annuity & life income funds |
| 81XXXX | Student club funds |
| 83XXXX | University related agency |
| 89XXXX | Other agency |
| 91XXXX | Unexpended plant funds |
| 93XXXX | Renewal & replacement plant fund |
| 95XXXX | Retirement of indebtedness |
| 97XXXX | Investment in plant |
Account Codes - Expense Pools for funding
| 601651 | Student employment pool |
| 701500 | Departmental operating pool |
| 703000 | Contracted & professional services |
| 704001 | Cost of goods sold pool (COGS) |
| 704050 | Cost of goods sold pool (Cintas only) |
| 705000 | Maintenance repair pool |
| 706050 | Non-recurring equipment fund |
| 708001 | Insurance pool |
| 711000 | Plant project pool (plant funds only) |
