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Field 1 - Fund Type
Also known as Report Code 1. This field identifies the type of funding/revenue for the account. This report code is required for all UT Austin accounts.
Report Code Group
Field 1
Fund Type Categories:
Agency Funds
Accounts
41-Accounts
Business Rule:
All 41-Accounts should be coded with AGY, except for University Administration (UNIVADM) Accounts.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
AGY
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
29-Accounts should be coded with AUX, unless the Account is funded by Student Tuition (TFC), Student Fees (BHCMAND), Interest Income (INTEREST), or University Administration (UNIVADM) Accounts.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
AUX
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by quarterly investment distributions from their related Endowment (57-Account) or are funded by transfers from other Endowed 30-Accounts, should be coded with END.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
Endowed 30-Accounts are funded by quarterly investment distributions from their related Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Expenditures from endowment distributions 30-Accounts are restricted by the type of endowment and by the donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code:
END
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 1
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
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.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
ENDQUASI
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 1
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
30-Accounts that hold Gifts intended for the creation of a new Endowmentuntil the 57-Account is established should be coded as ENDHOLDG. 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. These Accounts are all in the 30-9000-XX series.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
ENDHOLDG
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 1
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
30-Accounts with a Gift agreement and purpose, or 30-Accounts that are funded by transfers from other Gift accounts, should be coded with GFT.
Business Owner:
Texas Gift Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code:
GFT
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code Group
Field 1
Fund Type Categories:
Indirect Cost Funds
Accounts
19-Accounts
Business Rule:
19-Accounts funded by an ICR Account should be coded with ICR. ICR funds are not transferable, except between Accounts with the ICR Report Code. This Report Code combines the historically used ICR, ICRRSV, ICRRE, and ICRSPEC.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
ICR
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Loan Funds
Accounts
32-Accounts
Business Rule:
All 32-Accounts should be coded with LOAN, except for University Administration Accounts (UNIVADM).
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
Loan Funds are 32-Accounts where the balance is used to make loans to students.
Report Code:
LOAN
Report Code Group Definition:
Loan Funds are 32-Accounts where the balance is used to make loans to students.
Report Code Group
Field 1
Fund Type Categories:
Sales & Services Funds
Accounts
19-Accounts
Business Rule:
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, should be coded with SNSPROG.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
SNSPROG
Report Code Group Definition:
Sales & Services Funds includes Academic Programs, Option III Programs, Conferences or Seminars, Continuing Education, or other Miscellaneous Income.
Report Code Group
Field 1
Fund Type Categories:
Sales & Services Funds
Accounts
19-Accounts
Business Rule:
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, should be coded with SNSOPIII.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
SNSOPIII
Report Code Group Definition:
Sales & Services Funds includes Academic Programs, Option III Programs, Conferences or Seminars, Continuing Education, or other Miscellaneous Income.
Report Code Group
Field 1
Fund Type Categories:
Sales & Services Funds
Accounts
19-Accounts
Business Rule:
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, should be coded with SNSMISC.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
SNSMISC
Report Code Group Definition:
Sales & Services Funds includes Academic Programs, Option III Programs, Conferences or Seminars, Continuing Education, or other Miscellaneous Income.
Report Code Group
Field 1
Fund Type Categories:
Service Centers
Accounts
18-Accounts
Business Rule:
All 18-Accounts should be coded with SVC, except for University Administration Accounts (UNIVADM) . Requests for new Service Center Accounts should be reviewed and approved by the Federal Costing Team.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
SVC
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Sponsored Projects
Accounts
26-Accounts
Business Rule:
All 26-Accounts with Fund Group 200 on CA3 Screen 1 should be coded with SPAFED.
Business Owner:
Office of Sponsored Projects (OSP)
Updater:
Office of Sponsored Projects (OSP)
Definition
Federally Sponsored 26-Accounts. CA3 Fund Group is 200.
Report Code:
SPAFED
Report Code Group Definition:
26-Accounts are Sponsored Projects managed by Office of Sponsored Projects (OSP).
Report Code Group
Field 1
Fund Type Categories:
Sponsored Projects
Accounts
26-Accounts
Business Rule:
All 26-Accounts with Fund Group 300 on CA3 Screen 1 should be coded with SPASTA.
Business Owner:
Office of Sponsored Projects (OSP)
Updater:
Office of Sponsored Projects (OSP)
Definition
State Sponsored 26-Accounts. CA3 Fund Group is 300.
Report Code:
SPASTA
Report Code Group Definition:
26-Accounts are Sponsored Projects managed by Office of Sponsored Projects (OSP).
Report Code Group
Field 1
Fund Type Categories:
Sponsored Projects
Accounts
26-Accounts
Business Rule:
All 26-Accounts with Fund Group 380 on CA3 Screen 1 should be coded with SPALOC.
Business Owner:
Office of Sponsored Projects (OSP)
Updater:
Office of Sponsored Projects (OSP)
Definition
Locally Sponsored 26-Accounts. CA3 Fund Group is 380.
Report Code:
SPALOC
Report Code Group Definition:
26-Accounts are Sponsored Projects managed by Office of Sponsored Projects (OSP).
Report Code Group
Field 1
Fund Type Categories:
Sponsored Projects
Accounts
26-Accounts
Business Rule:
All 26-Accounts with Fund Group 400 on CA3 Screen 1 should be coded with SPAPRIV.
Business Owner:
Office of Sponsored Projects (OSP)
Updater:
Office of Sponsored Projects (OSP)
Definition
Privately Sponsored 26-Accounts. CA3 Fund Group is 400.
Report Code:
SPAPRIV
Report Code Group Definition:
26-Accounts are Sponsored Projects managed by Office of Sponsored Projects (OSP).
Report Code Group
Field 1
Fund Type Categories:
State Funds
Accounts
14-Accounts, 20-Accounts
Business Rule:
14-Accounts funded by the General Appropriations Act and 20-Accounts funded by Available University Funds (AUF) should be coded with STAGAPP.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
14-Accounts funded by the General Appropriations Act and 20-Accounts funded by Available University Funds (AUF).
Report Code:
STAGAPP
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
State Funds
Accounts
14-Accounts
Business Rule:
14-Accounts created with funding received for a Special Item should be coded with STASPI.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
14-Accounts created with funding received for a Special Item.
Report Code:
STASPI
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
State Funds
Accounts
14-Accounts
Business Rule:
14-Accounts created with funding received from The Higher Education Coordinating Board should be coded with STATHECB.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
14-Accounts created with funding received from The Higher Education Coordinating Board.
Report Code:
STATHECB
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
State Funds
Accounts
14-Accounts
Business Rule:
14-Accounts created with funding received for Tuition Revenue Bonds should be coded with STATRB.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
14-Accounts created with funding received for Tuition Revenue Bonds.
Report Code:
STATRB
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
State Funds
Accounts
14-Accounts
Business Rule:
14-Accounts created with funding received for UT System Support should be coded with STAUTS.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
14-Accounts created with funding received for UT System Support.
Report Code:
STAUTS
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Student Organization Funds
Accounts
19-Accounts, 30-Accounts
Business Rule:
19-Accounts and 30-Accounts directly related to a Student Organization (Sponsored or Registered) that is listed on the Student Organization Status webpage maintained by the Office of the Dean of Students, should be coded with SSO.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
SSO
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Stopgap Accounts
Accounts
19-Accounts
Business Rule:
New Stopgap Accounts should be reviewed and approved by Lori Peterson (AFM) and Meagan Meadows (Budget Office). The 19-Account should be coded with STOPGAP. These Accounts can only have Salary subaccounts. Since Stopgap Accounts do not have income subaccounts, they are not funded. Balances should be cleared from the Stopgap Accounts via Costing Allocations in Workday.
Business Owner:
Accounting & Financial Management (AFM)/Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
Stopgap Accounts are used to temporarily park payroll expenses when Workday Costing for a position is not 100% allocated to Accounts.
Report Code:
STOPGAP
Report Code Group Definition:
Stopgap Accounts are used to temporarily park payroll expenses when Workday Costing for a position is not 100% allocated to Accounts.
Report Code Group
Field 1
Fund Type Categories:
Student Tuition & Fees
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that are funded by a Discretionary and Optional Student Fees Account (BHCMAND) should be coded with BHCMAND.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
BHCMAND
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Student Tuition & Fees
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that are funded by a Centrally Generated Tuition Account (TFC) should be coded with TFC.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
TFC
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Intellectual Property
Accounts
19-Accounts
Business Rule:
19-Accounts that are funded by Intellectual Property revenue or an Intellectual Property Account (INTPROP) should be coded with INTPROP.
Business Owner:
Discovery to Impact, Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
INTPROP
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Net Investment Income / Central Interest
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that are funded by Net Investment Income or Central Interest should be coded with INTEREST.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
19-Accounts and 29-Accounts that are funded by Net Investment Income or Central Interest.
Report Code:
INTEREST
Report Code Group Definition:
19-Accounts and 29-Accounts that are funded by Net Investment Income or Central Interest.
Report Code Group
Field 1
Fund Type Categories:
University Administration Accounts
Accounts
All
Business Rule:
University Administration Accounts should be coded with UNIVADM.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
UNIVADM
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Designated – Grandfathered
Accounts
19-Accounts
Business Rule:
This Report Code should never be added to new Accounts. These 19-Accounts are coded with DSGGRAND. The DSGGRAND Report Code will maintain the historical usage of these Accounts.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
DSGGRAND
Report Code Group Definition:
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.
Report Code Group
Field 1
Fund Type Categories:
Designated – Miscellaneous
Accounts
19-Accounts
Business Rule:
19-accounts that are funded by central funds, but are not funded by Tuition (TFC), Student Fees (BHCMAND), or Indirect Cost (IDC), should be coded DSGMISC. Typically, these Accounts are funded by DSGMISC or DSGGRAND Accounts but may also be funded by INTEREST Accounts. These 19-Accounts have historically not had any Report Codes related to a specific funding source assigned to them.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
19-accounts that are funded by central funds not including Tuition, Student Fees, and Indirect Cost. These 19-Accounts have historically not had any Report Codes related to a specific funding source assigned to them. These 19-Accounts have not historically had transfer or usage restrictions based on the type of Fund (Report Code 1), but usually have restrictions based on their Fringe Assessment (Report Code 2) or Admin Fee Assessment (Report Code 3).
Report Code:
DSGMISC
Report Code Group Definition:
19-accounts that are funded by central funds not including Tuition, Student Fees, Indirect Cost. These 19-Accounts have historically not had any Report Codes related to a specific funding source assigned to them. These 19-Accounts have not historically had transfer or usage restrictions based on the type of Fund (Report Code 1), but usually have restrictions based on their Fringe Assessment (Report Code 2) or Admin Fee Assessment (Report Code 3).
Field 2 - Fringe Assessment
Also known as Report Code 2. This field identifies if an account is funded from a central institutional source. If so, its fringe benefit costs will be reimbursed through transfers from central institutional accounts; if not, its fringe benefit costs will not be reimbursed from central institutional accounts. This report code is required for all UT Austin accounts.
Report Code Group
Field 2
Fringe Assessment:
CFF
Accounts
All
Business Rule:
14-Accounts and 20-Accounts should be coded with CFF, unless otherwise instructed. 19-Account, 29-Account, or 30-Accounts that will be funded by a CFF Account should be coded with CFF.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
CFF
Report Code Group Definition:
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.
Report Code Group
Field 2
Fringe Assessment:
NCF
Accounts
All
Business Rule:
Accounts that will not be funded by a CFF Account should be coded with NCF. 14-Accounts and 20-Accounts that have been approved by the Budget Office to be NCF should be coded as NCF.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
NCF
Report Code Group Definition:
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.
Field 3 - Admin Fee Assessment
Also known as Report Code 3. This field identifies whether an account will be subject to the Administrative Services Charge, exempt from the Administrative Services Charge, or if the Administrative Services Charge does not apply. This report code is required for all UT Austin accounts.
Report Code Group
Field 3
Admin Fee Assessment:
Includes an Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that will generate revenue and have not been granted an exemption by the Budget Office should be coded with ASC001. Accounts that will be funded by a ASC001 Account should be coded with ASC001. These are typically Sales & Services Accounts (Report Code Field 1 starts with SNS).
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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).
Report Code:
ASC001
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Exempt from the Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that have been exempted from the Administrative Services Charge by the Budget Office because it funds academic programs or activities which are directly related to the completion of a UT Austin undergraduate degree should be coded with ASCEXACA. 19-Accounts or 29-Accounts that will be funded by another Account that is coded ASCEXACA should be coded with ASCEXACA.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Report Code:
ASCEXACA
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Exempt from the Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that have been exempted from the administrative fee because they receive 100% central funding should be coded with ASCEXCF. Account 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).
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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).
Report Code:
ASCEXCF
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Exempt from the Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that have been exempted from the administrative fee because they were granted a documented administrative fee exemption from the University Business Council (UBC) should be coded with ASCEXUBC.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
The Account is Exempt from the administrative fee because it was granted a documented administrative fee exemption from the University Business Council (UBC).
Report Code:
ASCEXUBC
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Exempt from the Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that have been exempted from the Administrative Fee because they fund Student Organizations should be coded with ASCEXSTU. All Student Organization Accounts should also be coded with SSO (Report Code 1).
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
The Account is Exempted from administrative fee because it funds a Student Organization (Report Code 1: SSO).
Report Code:
ASCEXSTU
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Exempt from the Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
19-Accounts and 29-Accounts that have been exempted from the Administrative Fee but did not meet other criteria should be coded with ASCEXOTH.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
The Account is Exempt from the administrative fee, but the reason for the exemption did not meet other criteria.
Report Code:
ASCEXOTH
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Exempt from the Admin Service Charge
Accounts
19-Accounts, 29-Accounts
Business Rule:
Historical code that was used on 19-Accounts and 29-Accounts that have been exempted from the Administrative Fee but no reason was provided. This should not be used on new accounts, use ASCEXOTH instead.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
The Account is Exempt from the administrative fee, but no reason was documented at the time of the exemption
Report Code:
ASCEX
Report Code Group Definition:
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.
Report Code Group
Field 3
Admin Fee Assessment:
Admin Service Charge Does Not Apply
Accounts
Not 19-Accounts and 29-Accounts
Business Rule:
Accounts that did not need to go through the exemption process but should not be assessed the administrative fee and should be coded with NOTASC. This is used on all Accounts except 19-Accounts and 29-Accounts.
Business Owner:
Budget Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
The Account falls outside of the scope of the administrative fee process
Report Code:
NOTASC
Report Code Group Definition:
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.
Field 5 - Accounting / FAR
Also known as Report Code 5. This field indicates if the account is tied to the Annual Financial Report (AFR). This report code is for internal use by the Office of Accounting and Financial Management.
Report Code Group
Field 5
Fund Type Categories:
Designated Funds
Accounts
19-Accounts
Business Rule:
19-Accounts that were converted from 41-Accounts to 19-Accounts per GASB 84.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Designated Funds
Definition
Per GASB 84 (January 2017), accounts that should be treated as Agency Funds were limited to Fiduciary Funds. All other types of activity held in 41-Accounts were transitioned to other Fund Types. Unclaimed Property and Pass-Through Accounts were transitioned to 19-Accounts.
Report Code:
AGENCY
Report Code Group Definition:
Identifies the type of funding/revenue for the account.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to support Dining and Housing (which was historically called Housing & Food).
Report Code:
B-3H&F
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to support Intercollegiate Athletics.
Report Code:
B-3IA
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to support other auxiliary activities that do not fit into the other B-3 categories.
Report Code:
B-3OTH
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to support Parking & Transportation.
Report Code:
B-3P&T
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to support the Student Health Center.
Report Code:
B-3SHC
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to collect Student Service Fees.
Report Code:
B-3SSF
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Auxiliary Enterprise Funds
Accounts
29-Accounts
Business Rule:
All 29-Accounts must have a B-3 Report Code. This is used for the Annual Financial Report (AFR) so that the balances appear in the appropriate column on the Schedule B-3. If a 29-Account does not have a B-3 Report Code, it will not be included on the Schedule B-3.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Auxiliary Enterprise Funds
Definition
This Report Code identifies 29-Accounts that are used to support Student Activities.
Report Code:
B-3STU
Report Code Group Definition:
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.
Report Code Group
Field 5
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
All Endowed 30-Accounts that are funded by Cockrell Endowments should have a COC Report Code.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Endowed 30-Accounts
Definition
This Report Code identifies Cockrell Chair Endowed 30-Accounts.
Report Code:
COCCHAIR
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 5
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
All Endowed 30-Accounts that are funded by Cockrell Endowments should have a COC Report Code.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Endowed 30-Accounts
Definition
This Report Code identifies Cockrell Departmental Endowed 30-Accounts.
Report Code:
COCDEPT
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 5
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
All Endowed 30-Accounts that are funded by Cockrell Endowments should have a COC Report Code.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Endowed 30-Accounts
Definition
This Report Code identifies Other Cockrell Endowed 30-Accounts.
Report Code:
COCKRELL
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 5
Fund Type Categories:
Designated Funds, Gift Funds, Endowed 30-Accounts
Accounts
19-Accounts, 30-Accounts
Business Rule:
Discontinued Legacy Report Code that should not be added to new Accounts.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Designated Funds, Gift Funds, Endowed 30-Accounts
Definition
This Report Code was historically used to identify the CFF by NACUBO Accounts, which were used to allocated centrally funded fringe expenses across the NACUBO categories. This process was replaced as part of the Workday HCM/Payroll implementation and is handled differently now.
Report Code:
NACCFF
Report Code Group Definition:
Identifies the type of funding/revenue for the account.
Report Code Group
Field 5
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
19-Accounts that were converted from 41-Accounts to 30-Accounts per GASB 84.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Gift Funds
Definition
Per GASB 84 (January 2017), the accounts that should be treated as Agency Funds was limited to Fiduciary Funds. All other types of activity held in 41-Accounts were transitioned to other Fund Types. This Report Code identifies Pass-Thru Scholarship Accounts.
Report Code:
PTSCHOL
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code Group
Field 5
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
All Endowed 30-Accounts that are funded by Welch Foundation Endowments should have the WELCH Report Code.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Accounting / FAR:
Endowed 30-Accounts
Definition
This Report Code identifies Welch Foundation Endowed 30-Accounts.
Report Code:
WELCH
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Field 7 - Gift and Endowment Types
Also known as Report Code 7. This field identifies the type of endowed or non-endowed gift account funds, such as Endowed Chair, Endowed Professorship, Endowed Faculty Fellowship, scholarship, program or excellence funds, etc. This report code is optional for UT Austin accounts.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by a Dean’s Chair, Department Leadership Chair, Distinguished University Chair, or Chair Endowment should be coded with ENDCHR.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by a Dean’s Chair, Department Leadership Chair, Distinguished University Chair, or Chair Endowment.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDCHR
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by an Endowed Excellence Fund should be coded with ENDEXCEL.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by an Endowed Excellence Fund.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDEXCEL
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by a Scholarship or Graduate Fellowship Endowment Account should be coded with ENDSCH.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by a Scholarship or Graduate Fellowship Endowment Account.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDSCH
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by a Faculty Fellowship Endowment Account should be coded with ENDFAC.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by a Faculty Fellowship Endowment Account.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDFAC
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by a Lectureship Endowment Account should be coded with ENDLECT.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by a Lectureship Endowment Account.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDLECT
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by a Distinguished Professorship, Professorship, or Visting Professorship Endowment Account should be coded with ENDPROF.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by a Distinguished Professorship, Professorship, or Visiting Professorship Endowment Account.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDPROF
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that are funded by transfers from other Endowed 30-Account and are not directly related to a 57-Account should be coded with ENDOTH.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account that is funded by transfers from another Endowed 30-Account and is not directly related to a 57-Account.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDOTH
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that have received an exemption from Endowment Services to include both -93 and -94 income subaccounts should be coded with ENDEXCPT. The -93 subaccount is used for gifts for immediate expenditure, per the gift agreement, while the -94 subaccount is used for Endowment Income. Account must be setup with the Balance Forward Rule 50 to keep the fund balances in the -93 and -94 subaccounts appropriately segregated.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
30-Account received an exemption from Endowment Services to include both -93 and -94 income subaccounts.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDEXCPT
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Endowed 30-Accounts that function as Income accounts for external investment accounts (eg. School of Law, LBJ School of Public Affairs, and other external foundations) should be coded with ENDEXTNL. The Endowment fund is not managed by Texas Development.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
Income account for external investment account, e.g. School of Law, LBJ School of Public Affairs, and other external foundations. The Endowment funds are not managed by Texas Development.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDEXTNL
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowed 30-Accounts
Accounts
30-Accounts
Business Rule:
Texas Development Office’s Endowment Clearing Account. For Texas Development (Unit 5010-000) use only.
Business Owner:
Endowment Services
Updater:
Financial Accounting & Reporting (FAR)
Definition
Texas Development Office’s Endowment Clearing Account. For Texas Development (Unit 5010-000) use only.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDCLEAR
Report Code Group Definition:
Endowed 30-Accounts are funded by quarterly investment distributions from their corresponding Endowment (57-Account) and are intended to be used for expenditures. Each 30-Account is linked to a specific 57-Account. Spending from 30-Accounts is restricted based on the endowment type and donor criteria. Generally, this type of 30-Account may not receive additional gift funds, unless gifted by the endowment donor for the purpose of immediate expenditure.
Report Code Group
Field 7
Fund Type Categories:
Endowment Compliance
Accounts
19-Accounts
Business Rule:
19-Accounts that are funded by the Endowment Fee Control Account (19-0208-15) to support Endowment Compliance efforts across campus. These Accounts should always include Endowment Compliance in the Budget Group title.
Business Owner:
Accounting & Financial Management (AFM)
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
ENDCOMP
Report Code Group Definition:
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.
Report Code Group
Field 7
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
Gift 30-Accounts intended to be used for Scholarships per the Gift agreement and purpose should be coded with GFTSCH. Typically, these Accounts only have Scholarship subaccounts and a -93 subaccount and are coded with NACUBO 48 at the budget group level.
Business Owner:
Texas Gift Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
Gifts intended to be used for Scholarships.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
GFTSCH
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code Group
Field 7
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
Various Donor/Various Purposes Gift 30-Accounts should be coded with GFTVDVP. These Accounts are typically unrestricted and will receive Gifts from multiple donors which can be used for a variety of purposes.
Business Owner:
Texas Gift Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
Unrestricted Gifts to be received from multiple donors which can be used for a variety of purposes.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
GFTVDVP
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code Group
Field 7
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
All Restricted Gifts for Research should be coded with GFT RSCH. Each restricted Gift equal to or greater than $100,000 designated for Research (NACUBO 06) should receive its own dedicated 30-Account.
Business Owner:
Texas Gift Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
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.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
GFTRSCH
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code Group
Field 7
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
Gift Accounts that have been funded by Loan Funds (32-Accounts) should be coded with GFTLOAN.
Business Owner:
Texas Gift Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
Gift Accounts that have been funded by Loan Funds (32-Accounts).
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
GFTLOAN
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
Report Code Group
Field 7
Fund Type Categories:
Gift Funds
Accounts
30-Accounts
Business Rule:
Gift Accounts that received an exemption from Texas Gift Office to include both -93 and -94 income subaccounts should be coded with GFTEXCPT. The Account must be setup with the Balance Forward Rule 50 to keep the fund balances in the -93 and -94 subaccounts appropriately segregated.
Business Owner:
Texas Gift Office
Updater:
Financial Accounting & Reporting (FAR)
Definition
Gift Accounts that received an exemption from Texas Gift Office to include both -93 and -94 income subaccounts.
Note: As part of the broader report code cleanup initiative, this report code is scheduled to be phased-out.
Report Code:
GFTEXCPT
Report Code Group Definition:
A gift is any item of value given to the University by a donor who expects nothing of value in return, other than recognition. Gifts are managed in 30-Accounts with the GFT report code.
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