Skip to main content

What does this mean?

14 - 1234 - 5650

The 14 designates the fund group (source of funds). We have the following fund groups:

14 & 20 accounts - Education and General Funds

18 accounts - Service Center Revolving Funds

19 accounts - Designated Funds

26 accounts - Contracts and Grants

29 accounts - Auxiliary Enterprises

30 accounts - Gift Funds

32 accounts - Loan Funds

36 accounts - Unexpended plant Funds

39 accounts - Invested in Plant

41 accounts - Agency funds

57 accounts - Endowment funds

58 accounts - Annuity and life income funds

87 accounts - Retirement of indebtedness

1234-56 is a specific identifier to a particular department or unit.

50 represents the sub-account or budget category. In this case, a 50 subaccount is an maintenance and operation (M&O) account. The following is a list of subaccounts and their general meaning. However, it may be different in some cases.

Expenditure Sub-Accounts (1xxx object codes)


01 Faculty Salaries

02 Faculty Salaries

03 Faculty Salaries

09 A & P Salaries

10 Classified Salaries

12 Salaries

14 Fringe Benefits

20 Wages

25 Work-Study wages

50 M & O (other expenses, non-cap equipment (less than $1,000 ea item)

60 Consultants

75 Travel

76 Foreign Travel

80 Capitalized Equipment (value - $1,000 ea item)

82-89 Equipment Fabrication

90 Indirect Costs (Overhead)

Income Sub-Accounts (3xxx object codes)


91 - Non-Billing Income

92 - Billing Income

93 - Miscellaneous Income

94 - Other Income

95 - Fee Income