Account - A four digit code used for each transaction which categorizes, defines, and identifies the nature of the expense, revenue, encumbrance, or budget entry. Previously referred to as Object Class Code.
Allocation - The accounting entry of budget authority to a particular account and expenditure category.
Allocation Adjustment - Budget authority adjustments which occur during the fiscal year (as compared to initial/original allocation).
DeptID - A six character code which identifies the unit, division, department, and sub-department for budget and financial activity. For example, UW-Eau Claire is unit C and UWEC University Accounting is C024010. Previously referred to as UDDS.
Encumbrance - An administrative reservation of funds. The accounting record of an obligation to pay for goods or services ordered.
Encumbrance Liquidation - The reduction of an encumbered amount caused by payment of an invoice. Encumbrance amounts may also be changed/cancelled if a purchase order is changed/cancelled.
Expenditure - The payment for goods or services.
Fund - A three digit code which identifies the source of funding. Previously referred to as Appropriation.
GPR - General Purpose Revenue - Funding authority derived from the State's General Fund.
GPO - General Program Operations - The pool of four fund sources including GPR, Tuition/Fees, Federal Indirect Cost Reimbursement, and General Operating Receipts.
Program - A one digit code which defines the purpose of the account/funding. Formerly referred to as the Insitutional Business Activity Code or IBAC.
Program Revenue - Funds generated locally as a result of institutional programming activity, e.g. participant fees and user charges.
Revenue - Dollars collected and deposited.
SFS Funding String - The funding string that is used in PeopleSoft Shared Financial System. It is comprised of the Fund-Program-DeptID.
COMMON FUND NUMBERS/DEFINITIONS
100 Non-Appropriated Revenue
102 General Program Operations-University Cluster
104 General Program Operations-Extension Programs
106 General Program Operations-System Wide
109 Utilities and Heating
110 Debt Service - Principal & Interest
119 Distinguished Professorships
123 Auxiliary Debt Service
128 Auxiliary Enterprises
131 Academic Student Fees
132 Extension Non-Credit Program Receipts
133 Gifts and Donations General (Includes Contracts)
134 Gifts-Institutional Student Loan Funds
136 Other Operating Receipts
144 Federal Aid-Special Projects
145 Federal Aid-Work Study
146 Federal Aid-Supplementary Education Opportunity Grants
147 Federal Aid-Perkins Student Loans
148 Federal Aid-Pell Grants
149 Federal Aid-Ford Direct Loans
150 Federal Indirect Cost Reimbursement
151 Federal Aid-Nursing Loans-Undergraduate
161 Endowment Trust Fund Income
182 Distinguished Professorships-Matching
184 License Plate Scholarship Program
402 Minority and Disadvantaged Programs
403 Advanced Opportunity Program
405 Minority Teacher Loans
406 Ben Lawton Minority Undergraduate Retention Grants
960 Contingent Fund
966 Advance Academic Fees
990 Revenue Clearing
991 Travel Advances
999 Insurance Losses
INSTITUTIONAL BUSINESS PROGRAM CODES
0 Student Services1 Institutional Support
2 Instruction
4 Research
5 Public Service
6 Academic Support
7 Operation and Maintenance of Physical Plant
8 Auxiliary Enterprises
9 Financial Aid
