Identifies the type of funding/revenue for the Account.

The purpose of an Agency Fund is to fulfill the custodial and fiduciary responsibilities of funds held temporarily by The University of Texas at Austin as a custodian or fiscal agent for the benefit of non-university entities, which support or enhance the mission of the university. The university does not own these funds but has the responsibility of managing the funds properly.

The purpose of an Agency Fund is to fulfill the custodial and fiduciary responsibilities of funds held temporarily by The University of Texas at Austin as a custodian or fiscal agent for the benefit of non-university entities, which support or enhance the mission of the university. The university does not own these funds but has the responsibility of managing the funds properly.

Auxiliary funds account for activities related to entities that have been specifically designed as auxiliary enterprises, which exist primarily to provide goods and services to students, faculty, staff, and the general public. Auxiliary funds are affiliated with operations that are not directly part of the academic and research mission of the university.

Auxiliary funds account for activities related to entities that have been specifically designed as auxiliary enterprises, which exist primarily to provide goods and services to students, faculty, staff, and the general public. Auxiliary funds are affiliated with operations that are not directly part of the academic and research mission of the university.

END report codes reflect the type of Endowment (57-Account) the 30-Account is funded by, which is determined by the donor’s criteria. The 30-Account typically has a related 57-Account (GBR Screen in DEFINE), or the 30-Account could be funded by a 30-Account with an END Report Code. (Note: Since there historically has been no integration between DEFINE and VIP, it is common for the two systems to be out of sync. VIP is the System of Record for Endowment Type information.)

General Report Code for 30-Accounts funded by Endowments (assigned when other END Report Codes are not applicable).

30-Account that is funded by a Dean’s Chair, Department Leadership Chair, Distinguished University Chair, or Chair Endowment.

30-Account that is funded by an Endowed Excellence Fund.

30-Account that is funded by a Scholarship or Graduate Fellowship Endowment Account.

30-Account that is funded by a Faculty Fellowship Endowment Account.

30-Account that is funded by a Lectureship Endowment Account.

30-Account that is funded by a Distinguished Professorship, Professorship, or Visting Professorship Endowment Account.

30-Account that is funded by transfers from another Endowed 30-Account and is not directly related to a 57-Account.

30-Account received an exemption from Endowment Services to include both -93 and -94 income subaccounts.

Income account for external investment account (eg. School of Law, LBJ School of Public Affairs, and other external foundations. The Endowment funds are not managed by Texas Development.

30-Account that is funded by a Quasi-Endowment (related 57-Account has Report Code B6A0RQUA or B6A0UQUA). Defined by The University of Texas System’s Policy UTS138 - Gift Acceptance Procedures as institution funds functioning as an endowed fund, which may be dissolved and returned to the institution with the approval of the UT Board of Regents.

Texas Development Office’s Endowment Clearing Account. For Texas Development (Unit 5010-000) use only.

Account holds Gifts intended for the creation of a new Endowment until the 57-Account is established. Gifts intended for the creation of new endowments should be entered in the VIP system with the endowment tracking code, and a solicit code should be included when appropriate. Texas Gift Office will then deposit the gift in the CSU’s endowment holding 30-account for future transfer to the endowment investment 57-account.

Funds in Endowment Compliance Accounts are distributed by Endowment Services to support Endowment Compliance efforts across campus, per the directive of the UT Board of Regents.

Funds in Endowment Compliance Accounts are distributed by Endowment Services to support Endowment Compliance efforts across campus, per the directive of the UT Board of Regents.

Gifts intended to be used for Scholarships.

Unrestricted Gifts to be recieved from multiple donors which can be used for a variety of purposes.

Restricted Gifts for Research (NACUBO 06). Each restricted Gift equal to or greater than $100,000 designated for Research (NACUBO 06) should receive its own dedicated 30-Account.

Gift Accounts that have been funded by Loan Funds (32-Accounts).

Gift Accounts that received an exemption from Texas Gift Office to include both -93 and -94 income subaccounts.

Indirect cost funds are indexed to the amount of overhead earned by a college or school. The amount of overhead can increase or decrease from year to year affecting the funding allocation made to the colleges and schools.

Indirect cost funds are indexed to the amount of overhead earned by a college or school. The amount of overhead can increase or decrease from year to year affecting the funding allocation made to the colleges and schools.

Loan Funds are 32-Accounts where the balance is used to make loans to students.

Loan Funds are 32-Accounts where the balance is used to make loans to students.

Sales & Services Funds includes Academic Programs, Option III Programs, Conferences or Seminars, Continuing Education, or other Miscellaneous Income.

19-Accounts funded by fees and revenue associated with Academic Programs (excluding Option III programs), or will be funded by a transfer from an SNSPROG Account.

19-Accounts funded by Student fees and other charges related to Option III programs, or will be funded by a transfer from an SNSOPIII Account.

19-Accounts funded by Sales & Services revenue that are not related to Option III or other academic programs, or will be funded by a transfer from another SNSMISC Account.

A Service Center (18-Account) provides goods or services at approved rates that are essential in supporting The University of Texas at Austin’s teaching and research functions. The primary purpose for establishing a service center is to allow the university to recover costs incurred for goods or services used and required in support of sponsored research programs or academic needs. A service center can provide services to internal and external users. A service center must meet the following criteria: 1) Operate on a break-even basis. 2) Act as an ongoing activity, not a one-time distribution of expenses. 3) Comply with both university accounting policies and federal guidelines published by the Office of Management and Budget, Circular A-21, Section J., General provisions for selected items of cost.

A Service Center (18-Account) provides goods or services at approved rates that are essential in supporting The University of Texas at Austin’s teaching and research functions. The primary purpose for establishing a service center is to allow the university to recover costs incurred for goods or services used and required in support of sponsored research programs or academic needs. A service center can provide services to internal and external users. A service center must meet the following criteria: 1) Operate on a break-even basis. 2) Act as an ongoing activity, not a one-time distribution of expenses. 3) Comply with both university accounting policies and federal guidelines published by the Office of Management and Budget, Circular A-21, Section J., General provisions for selected items of cost.

26-Accounts are Sponsored Projects managed by Office of Sponsored Projects (OSP).

Federally Sponsored 26-Accounts. CA3 Fund Group is 200.

State Sponsored 26-Accounts. CA3 Fund Group is 300.

Locally Sponsored 26-Accounts. CA3 Fund Group is 380.

Privately Sponsored 26-Accounts. CA3 Fund Group is 400.

State Funds (E&G Funds) used to support the university’s general educational operations. 14-accounts are funded by general revenue appropriations, tuition, laboratory fees, interest income, state grants, and contracts. 20-accounts are funded by the Available University Fund—income from the investments of the Permanent University Fund.

14-Accounts funded by the General Appropriations Act and 20-Accounts funded by Available University Funds (AUF).

14-Accounts created with funding received for a Special Item.

14-Accounts created with funding received from The Higher Education Coordinating Board.

14-Accounts created with funding received for Tuition Revenue Bonds.

14-Accounts created with funding received for UT System Support.

19-Accounts and 30-Accounts for Student Organizations that have a designated and acknowledged partnership with a university academic or administrative unit. The Student Organization must be listed on the Student Organization Status webpage maintained by the Office of the Dean of Students. Student Organization Accounts are typically 19-Accounts, unless they are funded by Gifts, in which case a 30-Account is created.

19-Accounts and 30-Accounts for Student Organizations that have a designated and acknowledged partnership with a university academic or administrative unit. The Student Organization must be listed on the Student Organization Status webpage maintained by the Office of the Dean of Students. Student Organization Accounts are typically 19-Accounts, unless they are funded by Gifts, in which case a 30-Account is created.

Stopgap Accounts are used to temporarily park payroll expenses when Workday Costing for a position is not 100% allocated to Accounts.

Stopgap Accounts are used to temporarily park payroll expenses when Workday Costing for a position is not 100% allocated to Accounts.

Tuition and student activity charges authorized in the Texas Education Code, including board approved courses and college and program activity charges. Student tuition and fee revenues can only be spent for the purposes for which the funds were collected. Transfers from student tuition and fee accounts (Report Code 1: BHCMAND, TFC) to non-student tuition and fee accounts are not permitted.

Student activity charges authorized in the Texas Education Code, including board approved courses and college and program activity charges. Student Fee revenues can only be spent for the purposes for which the funds were collected. Transfers from Student Fee Accounts to non-Student Tuition and Fee accounts are not permitted. Historically, Student Fee Accounts were coded with specific report codes that distinguished between Undergraduate, Graduate, or both; Headcount or Semester Credit Hour; etc. These were all combined into BHCMAND as of Fiscal Year 2024-25.

Student Tuition charges authorized in the Texas Education Code, including board approved courses and college and program activity charges. Student Tuition revenues can only be spent for the purposes for which the funds were collected. Transfers from Student Tuition Accounts to non-Student Tuition and Fee accounts are not permitted.

In alignment with The University of Texas System Rules and Regulations of the Board of Regents Rule 90101, The University of Texas at Austin established a new policy regarding distribution of net income resulting from licensing of Intellectual Property (IP) as follows: - 45% to the inventor(s)/creator(s) associated with the IP; - 45% to the University Share; and - 10% to the College(s)/School(s) associated with the IP. As outlined in Rule 90101, this policy is intended to serve the public good, promote partnerships with the private sector, encourage innovation, promote the engagement of faculty, staff, and students in research, and foster economic development.

In alignment with The University of Texas System Rules and Regulations of the Board of Regents Rule 90101, The University of Texas at Austin established a new policy regarding distribution of net income resulting from licensing of Intellectual Property (IP) as follows: - 45% to the inventor(s)/creator(s) associated with the IP; - 45% to the University Share; and - 10% to the College(s)/School(s) associated with the IP. As outlined in Rule 90101, this policy is intended to serve the public good, promote partnerships with the private sector, encourage innovation, promote the engagement of faculty, staff, and students in research, and foster economic development.

19-Accounts and 29-Accounts that are funded by Net Investment Income or Central Interest.

19-Accounts and 29-Accounts that are funded by Net Investment Income or Central Interest.

University Administration Accounts include Central Reporting Accounts, AFR Reporting Accounts, GASB Reporting Accounts, XX-959X-XX Fringe Accounts, State/County Sales Tax Accounts, Vacation & Sick Leave Accounts, IDT Elimination Accounts, S-11 Accounts (all 39-Accounts), UT System IDT Accounts (41-Accounts), and all 01-, 02-, 04-, and 12-Accounts. With the exception of one Financial Aid Account, these Accounts are all owned/managed by FAS (VP Units 5002-000 and 5040-000). This does not include departmental (Payroll Services, Budget Office, AFM, etc.) operating Accounts within FAS. These Accounts typically do not generate revenue or pay salary or operating expenses.

University Administration Accounts include Central Reporting Accounts, AFR Reporting Accounts, GASB Reporting Accounts, XX-959X-XX Fringe Accounts, State/County Sales Tax Accounts, Vacation & Sick Leave Accounts, IDT Elimination Accounts, S-11 Accounts (all 39-Accounts), UT System IDT Accounts (41-Accounts), and all 01-, 02-, 04-, and 12-Accounts. With the exception of one Financial Aid Account, these Accounts are all owned/managed by FAS (VP Units 5002-000 and 5040-000). This does not include departmental (Payroll Services, Budget Office, AFM, etc.) operating Accounts within FAS. These Accounts typically do not generate revenue or pay salary or operating expenses.

Older Accounts that have been funded by multiple types of funding sources over time, making it difficult to attribute one funding source to it. These are grandfathered Accounts that historically did not have any Report Codes related to funding source assigned to them. These Accounts have not historically had transfer or usage restrictions based on type of Fund (Report Code 1) and have always been reported as Designated Funds on financial reports.

Older Accounts that have been funded by multiple types of funding sources over time, making it difficult to attribute one funding source to it. These are grandfathered Accounts that historically did not have any Report Codes related to funding source assigned to them. These Accounts have not historically had transfer or usage restrictions based on type of Fund (Report Code 1) and have always been reported as Designated Funds on financial reports.

Identifies whether an Account will be funded from a central institutional source and have its fringe benefits costs are reimbursed by transfers from central institutional accounts, or if the Account will not have its fringe benefits costs reimbursed from central institutional accounts.

Account is funded from a central institutional source and the fringe costs will be covered by transfers from central institutional accounts. Transfers can be made from a CFF Account to either a CFF or NCF Account, but transfers cannot be made from an NCF Account to a CFF Account.

Account will cover fringe costs and not be reimbursed from central institutional accounts. Transfers can be made from a CFF Account to a NCF Account, but transfers cannot be made from an NCF Account to a CFF Account.

Identifies whether an Account will be assessed the Administrative Services Charge, exempted from the Administrative Services Charge, or the Administrative Services Charge does not apply

A rate of 5 percent will be assessed on all qualifying expenses of 19-Accounts (Designated Funds) and 29-Accounts (Auxiliary Funds) that generate external income or receive other external (non-UT Austin account) funding. The charge will also be assessed on accounts that are funded 100 percent via transfer from an account that is assessed the charge. Transfers will not be allowed from accounts that are assessed the charge (Report Code 3: ASC001) to those that are not assessed the charge (Report Code 3: ASCEX… or NOTASC).

Identifies an account exempted from the admin charge because the program or activity directly contributes to the completion of a University of Texas undergraduate degree.

The Account is Exempt from the administrative fee because it receives 100% central funding. Should also have the CFF report code (Report Code 2). This will typically include Student Fees (Report Code 1: BSCMAND), Indirect Cost Return (Report Code 1: ICR), and Tuition & Fees – Centrally Generated Accounts (Report Code 1: TFC).

The Account is Exempt from the administrative fee because it was granted a documented administrative fee exemption from the University Business Council (UBC).

The Account is Exempted from administrative fee because it funds a Student Organization (Report Code 1: SSO).

The Account is Exempt from the administrative fee, but the reason for the exemption did not meet other criteria.

The Account is Exempt from the administrative fee, but no reason was documented at the time of the exemption

The Account falls outside of the scope of the administrative fee process