Chartfield Values, used to record accounting transactions, are maintained by the System Administration team within Financial Management Services.
The fund group (4 digits) identifies and categorizes the source of funding for a Cost Center.
For details on specific funds, please see the Use of Funds Guide.
Fund Groups | Description | Definition |
---|---|---|
2XXX | State Funding | Funds that are provided by the state not classified as designated or auxiliary funds. State funds are used to support the academic programs and the general operating expenses of the University. Technically unrestricted although some appropriations may be restricted by Education Code or the General Appropriations Act. |
3XXX | Designated (Unrestricted) Funding | Revenue that is received from Tuition & Fees as a means of supporting the Universities academic programs and general operating expenses. Technically unrestricted although some fees or transfers may be restricted by policy. |
4XXX | Auxiliary Enterprises | Self-supporting entities that exist to furnish services to students, faculty, or staff and charge fees directly related to although not necessarily equal to the cost of the services. |
5000 – 54XX | Restricted Funding | Resources that are available for financing operations but limited by a donor or other external agency for specific purposes, programs, departments or schools. |
5010 | Restricted Gifts for Research | Resources that are available for financing operations but limited by a donor or other external agency specified to be used for the sole purpose of research. |
5500 – 59XX | Sponsored Programs | Funds received from Federal, State or other governmental agencies or private organizations that are provided on a contractual or grant basis with the restriction that the funds be used for a specific purpose. These funds may only be used for the intended purpose and must be spent in accordance with terms specified in an agreement established between the sponsor and the University. |
6XXX | Endowments | Special funds whereby the principal is held for investment and the interest earned on the principal is spent as directed by the donor. |
7XXX | Plant | Resources that are available for funding Maintenance and Operations of Plant, Construction in Progress and other Capital Assets. (Such as buildings, infrastructure, major improvements, etc.) |
8XXX | Loan | Institutional resources that are available for loans to students, faculty or staff. |
9XXX | Agency | Agency funds are resources held by the University in a fiduciary capacity for organizations or entities not directly affiliated with the University. |
An account is a five-digit code assigned to each accounting transaction in order to categorize activity for reporting purposes. The Account Values query can be used to refer to all available accounts; it is available via the Galaxy portal, through Gemini > Gemini for Departments > Reporting Tools > CC Queries > Account Values
For details on specific accounts, please see the Account Detail Guide.
Account Range | Description | Definition |
---|---|---|
Operating Revenue | ||
40000 – 44999 | Net Student Tuition | All student tuition and fee revenue earned for educational purposes, net of tuition discounting. Accounting use only. |
45000 – 45999 | Sponsored Programs | Funding received from local, State, and Federal governments or private entities for services performed under grants, contracts, or other agreements. This category also includes pass-through awards/contracts. Accounting use only. |
46000 – 46999 | Net Sales and Service of Educational Activities | Revenue that is related to the conduct of instruction, research, and public service and revenue from activities that exist to provide an instructional and laboratory experience for students that create goods and services that may be sold. |
47000 – 47999 | Net Auxiliary Enterprises | Revenue derived from a service to students, faculty, or staff in which a fee is charged that is directly related to, although not necessarily equal to the cost of the service (examples include bookstores, dormitories, dining halls, snack bars, inter-collegiate athletic programs, etc.). |
48000 – 48999 | Other Operating Revenue | Other revenue generated from sales or services provided to meet current fiscal year operating needs, which are not included in the preceding categories. Revenue should be earned to meet current operating needs and not related to one-time events such as insurance claims. |
Operating Expenses | ||
50000 – 54999 | Salaries and Wages | Expenses for all salaries and wages of individuals employed by the institution including full-time, part-time, longevity, hourly, seasonal, etc. Includes salary augmentation and incentive compensation. Accounting use only. |
55000 – 59999 | Payroll Related Costs | Expenses for all employee benefits paid by the institution or paid by the state on behalf of the institution. Includes supplemental retirement annuities. Accounting use only. |
69001 | Membership Dues | – Payments for professional memberships and community organization memberships for employees. |
69003, 69041 | Registration Fees, Meetings, and Conferences | Payments made for employees to attend professional conferences and meetings. |
60001 | Cost of Goods Sold | Purchases of goods for resale and raw materials purchased for use in the manufacture of products intended for sale to outside entities or individuals. |
61000 – 61999 | Professional Fees and Services | Payments for services rendered on a fee, contract, or other basis by a person, firm, corporation, or company recognized as possessing a high degree of learning and responsibility. Includes such items as services of a consultant, legal counsel, financial or audit fees, medical contracted services, guest lecturers (not employees) and expert witnesses. |
69017 – 69029 | Other Contracted Services | Payments for services rendered on a contractual basis by a person, firm, corporation or company that possess a lesser degree of learning and responsibility than that required for Professional Fees and Services. Includes such items as temporary employment expenses, janitorial services, dry cleaning services, etc. |
69006 | Fees and Other Charges | Payments for various fees such as estate settlements, court costs, document filing fees, etc. |
62000 – 62999 | Travel | Payments for travel costs incurred by employees and board members for meetings and training. |
63000 – 63999 | Materials and Supplies | Payments for consumable items. Includes, but is not limited to: computer consumables, office supplies, paper products, soap, lights, plants, fuels and lubricants, chemicals and gasses, medical supplies and copier supplies. Also includes software licenses not meeting the definition of capital, postal services, and subscriptions and other publications not for permanent retention. |
64000 – 64999 | Utilities | Payments for the purchase of electricity, natural gas, water, and thermal energy. |
65000 – 65999 | Communications | Electronically transmitted communications services (telephone, internet, computation center services, etc.). |
66000 – 66999 | Repairs and Maintenance | Payments for the maintenance and repair of equipment, furnishings, motor vehicles, buildings and other plant facilities, and waste disposal. Includes, but is not limited to repair and maintenance to copy machines, furnishings, equipment – including medical and laboratory equipment, office equipment and aircraft. |
67000 – 67999 | Rentals and Leases | Payments for rentals or leases of furnishings and equipment, vehicles, land and office buildings (all rental of space). |
68000 – 68999 | Printing and Reproduction | Printing and reproduction costs associated with the printing/copying of the institution’s documents and publications. |
69014 | Royalty Payments | Payments incurred for copyright and patent royalties. |
71000 – 71999 | Bad Debt Expense | Expenses incurred by the university related to nonrevenue receivables such as non-payment of student loans. Accounting use only. |
69004 | Insurance Costs and Premiums | Insurance premiums and fees associated with the various self-insurance programs, including professional medical liability. |
OPEB Expense | An estimate of year-end expense from the actuarial valuation of the OPEB plan. Accounting use only. | |
Pension Expense | An estimate of year-end expense which will be allocated from the Texas Comptroller’s Office based upon prior year amounts. Accounting use only. | |
70000 – 70999 | Scholarships and Fellowships | Payments made for scholarship grants to students authorized by law, net of tuition discounting. |
79000 – 79999 | Depreciation and Amortization | Depreciation on capital assets and amortization expense on intangible assets. Accounting use only. |
74000 – 74999 | Federal Sponsored Program Pass-throughs to Other State Agencies | Pass-throughs to other Texas state agencies, including other universities, of federal grants and contracts. |
75000 – 75999 | State Sponsored Program Pass-throughs to Other State Agencies | Pass-throughs to other Texas state agencies, including Texas universities. |
Other Operating Expenses | Other operating expenses not identified in other line items above (e.g., certified non-profit healthcare company expenses, property taxes, credit card fees, hazardous waste disposal expenses, etc.). Other claims for settlements, judgments and lawsuits are considered non-operating expenses. | |
80000 – 89989 | Capital Asset Purchases | Capital costs include the cost to purchase or constructed a single item that is expected to last more than one year. For most capital, the single item must have a unit cost of $5,000 or more including all parts, alterations, and transportation costs required to place the item into service. |
89991 | Indirect Cost Recovery on Sponsored Programs | Indirect cost is a rate-based charge applied to most sponsored programs in an effort to recover a portion of the cost of supporting and providing space for use in externally funded research, instruction, and other activities. Accounting use only. |
Non-Operating Revenue | ||
49000 – 49099 | State appropriations | Appropriations are revenue from the State of Texas’ general fund in support of state agencies. Revenue may include special initiative and program funds including pass-through revenue from the appropriations of other state agencies (primarily state supported employee benefit funding). Accounting use only. |
49800 – 49899 | Non-exchange Sponsored Programs | Non-exchange transactions occur when the value exchanged between transaction participants in not equal. Activity within this category includes revenue for the Federal Pell grant and similar programs and the Texas Research Incentive Program (TRIP). Accounting use only. |
49200 – 49299 | Gift Contributions for Operations | Revenue received from external donors for use in general operations. This category excludes donations that are restricted to capital purchases and donations for addition to the University’s endowment. |
49300 – 49389 | Net Investment Income | Revenue received in the form of interest and dividends from State treasury balances and bank accounts, as well as the Short, Intermediate, and Long Term funds. For annual financial reporting purposes, realized gains and losses are also included in this category although excluded form monthly reporting and the Analysis of Financial Condition. Accounting use only. |
49390 – 49399 | Unrealized Investment Gains and Losses | Transactions represent the cumulative annual unrealized gains and losses on investments. Accounting use only. |
49600 – 49699 | Gifts for Capital Acquisition | Revenue received from external donors for the purchase or construction of capital assets. This category excludes donations for general operations and donations for addition to the University’s endowment. |
49700 – 49799 | Gifts for Endowments | Revenue received from external donors for addition to the University’s endowment. This category excludes donations that are restricted to capital purchases and donations for general operations. |
Non-Operating Expenses | ||
72000 | Claims and Losses | Payments for claims from self-insurance programs. Other claims for settlements, judgments and lawsuits are considered non-operating expenses. Accounting use only. |
Other Non-Operating Expenses | Other expenses not directly related to the University’s primary mission but activities that indirectly support the mission and are critical components of its financial performance. Other claims for settlements, judgments and lawsuits are considered non-operating expenses. |
For categories that do not have an account range listed, please contact the Accounting and Financial Reporting department at reporting@utdallas.edu with questions.
Function codes (3 digits) are expense classifications established to report expenses in financial statements and to categorize expenses for calculating indirect cost reimbursement rates on sponsored projects for Indirect Cost Proposals.
Function Code | Description | Definition |
---|---|---|
Instruction | ||
101 | Instruction | All teaching and training activities of the University, whether they are offered for credits toward a degree, certificate, or on a non-credit basis, and whether they are offered through regular academic departments or separate divisions, such as a summer school division, an extension division, or athletics. Informal research activities are also classified within instruction. Informal research is research that is not separately budgeted and accounted for or has not been specifically organized to produce research outcomes. |
Research | ||
201 | Departmental Research | Departmental research means research, development, and scholarly activities that are not sponsored research, but are separately accounted for and budgeted by an organizational unit within the University. |
202 | Organized Research – On-campus | Organized research means all research and development activities of an institution that have been specifically organized to produce research outcomes and are separately accounted for and budgeted. Research and development means all research activities, both basic and applied, and all development activities that are performed by the University. Research is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. Sponsored research means all research and development activities that are supported by external entities. University research means all research and development activities that are separately budgeted and accounted for under an internal application of institutional funds. Examples may include cost sharing or University funded research through a competitive application and award process. |
203 | Organized Research – Off-campus | Organized research means all research and development activities of an institution that have been specifically organized to produce research outcomes and are separately accounted for and budgeted. Research and development means all research activities, both basic and applied, and all development activities that are performed by the University. Research is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes. Sponsored research means all research and development activities that are supported by external entities. University research means all research and development activities that are separately budgeted and accounted for under an internal application of institutional funds. Examples may include cost sharing or University funded research through a competitive application and award process. |
Public Service | ||
304 | Public Service – Other Sponsored Projects | Other sponsored projects are activities that are sponsored by external entities and are not research or instruction. This classification represents sponsored public service projects that benefit the public at large or special public sectors such as community and health service programs. |
305 | Public Service – Other Institutional Activities | This category provides general services to the community at large or special sectors within the community and is concerned with making available to the public, various resources and unique capabilities that exist within the University. |
Academic Support | ||
401 | Academic Support – Instruction | The provision of services that directly assist the academic functions of the University, such as demonstration schools associated with a department, school, or college of education which provide a mechanism through which students can gain practical experience. This function includes media such as audiovisual services, technology such as academic computing support, and separately budgeted support for course curriculum development and formal academic counseling activities. |
405 | Academic Support – Other Institutional Activities | This function includes the collection, preservation, and exhibition of historical materials, art objects, and scientific displays. Examples include museums and galleries. |
416 | Academic Support – Deans/Departmental Administration | This category consists of all activities that provide administrative support and management direction to the University’s primary programs. It includes those areas that involve the administrative and supporting services that benefit common or joint departmental activities in academic deans’ offices, academic departments and divisions, and organized research units (i.e. activities that benefit two or more of the following: instruction, research, or public service.) |
494 | Academic Support – Specialized Service Facilities | This function includes costs related to Internal Service Provider, Service Center, and Recharge Center activity. Specialized service facilities and similar organizational units are established to serve departments within the University and provide goods and services consistent with the University’s mission. |
Libraries | ||
518 | Libraries | This category consists of all activities supporting the operation and maintenance of catalogued or otherwise classified collections. This includes only those libraries officially recognized by the University. |
Student Services | ||
605 | Student Services – Other Institutional Activities | (Athletics Only) |
615 | Student Services | Student services includes offices of admissions and registrar and those activities whose primary purpose is to contribute to the student’s emotional and physical well-being and to his or her intellectual, cultural, and social development outside the context of the formal academic program. This includes student activities, cultural events, student newspaper, intramural athletics, student organizations, counseling and career guidance, and student aid administration. |
694 | Student Health Service Center | This category consists of expenditures for organized student health services that are not self-supporting. Health services that are self-supporting are reported as auxiliary enterprises. |
Institutional Support | ||
705 | Institutional Support – Other Institutional Activities | Support services to faculty and staff that are not operated as auxiliary enterprises. This includes activities concerned with community and alumni relations, including development and fund raising. Community relations activities are established to maintain relationships with the general community, the University’s alumni, or other constituents. |
711 | Institutional Support – OMP, Non-building related | Operations and maintenance support activities such as transportation services, space management, general stores, and print shops are included in this category. |
713 | Institutional Support – General Administration | This category consists of all activities of general executive and administrative offices that serve or benefit the entire University. Examples include executive offices, such as the chancellor and general counsel; administrative offices, such as human resources, employee records, risk management, and central financial management offices. This category includes expenditures for central executive-level activities concerned with management and long-range planning of the entire University, such as the governing board, planning and programming operations, and legal. Offices that charge for their services (i.e. mailing services, copy center, and central animal facility) are excluded from this category. See functions 494 and 794 for more information. |
794 | Institutional Support – Central Support Services | This category consists of logistical activities that provide support services to the University as a whole. This includes departments that charge for products and services provided to other University departments and sponsored projects. Examples include mailing services, copy center, and computing/network services. |
Operation and Maintenance of Plant | ||
810 | OMP – Building Related | This category includes all activities devoted to the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant which can be associated with a specific building. |
811 | OMP – Non-building related | This category includes all activities devoted to the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant which cannot be associated with a specific building. |
Scholarships and Fellowships | ||
997 | Scholarships and Fellowships | This category includes expenditures for scholarship and fellowships – from restricted or unrestricted funds – in the form of grants to students, resulting either from selection by the institution or from an entitlement program. It also includes trainee stipends, prizes, and awards. The category is further defined by the award recipient. Scholarships are grants-in-aid, trainee stipends, or prizes to undergraduate students that are not providing services in exchange for student awards. Fellowships are grants-in-aid and trainee stipends to graduate students that are not providing services in exchange for student awards. |
Not Applicable & Auxiliary Enterprises | ||
000 | Not Applicable | This category includes balance sheet and revenue transactions only. |
005 | Auxiliary Enterprise | An auxiliary enterprise exists to furnish goods or services to students, faculty, and staff as individuals and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. These operations are self-supporting and should generate income at sufficient levels that establish adequate reserves to fund capital and maintenance projects. Although services may be provided to other University departments and the general public, the primary source of revenue is fees charged to students, faculty, and staff. Examples are residence halls, food services, college stores, faculty clubs, and parking. |
Field of study (also called a discipline) is a general topic of knowledge, learning, or research. The field of study attribute identifies general topic of research expenditures posted to a specific cost center.
Classification | Field of Study Description | Field of Study | Fields of Study Examples |
---|---|---|---|
Computer and Information Sciences | Computer and Information Sciences | COMPUTER_SCIENCE |
|
Computer and Information Sciences | Microelectronics | MICROELECTRONICS |
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Engineering | Aerospace, Aeronautical, and Astronautical Engineering | AEROSPACE_TECH |
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Aerospace, Aeronautical, and Astronautical Engineering | AEROSPACE_ENGR |
|
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Engineering | Bioengineering and Biomedical Engineering | BIOENGINEERING |
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Engineering | Chemical Engineering | CHEMICAL_ENGINEERING |
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Engineering | Civil Engineering | CIVIL_ENGINEERING |
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Engineering | Water Resources Engineering (Civil Engineering) | WATER_RES_ENG |
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Engineering | Electrical, Electronic, and Communications Engineering | ELECTRICAL_ENGR |
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Engineering | Industrial and Manufacturing Engineering | INDUSTRIAL_MFG_ENGR |
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Engineering | Mechanical Engineering | MECHANICAL_ENGR |
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Engineering | Metallurgical and Materials Engineering | MATERIALS_ENGR |
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Engineering | Other Engineering | OTHER_ENGINEERING |
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Engineering | Energy - Other Engineering | Other_Energy |
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Geosciences, Atmospheric Sciences, and Ocean Sciences | Atmospheric Science and Meteorology | ATMOSPHERIC_SCIENCE |
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Geosciences, Atmospheric Sciences, and Ocean Sciences | Geological and Earth Sciences |
GEOLOGICAL_EARTH_SCI |
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Geosciences, Atmospheric Sciences, and Ocean Sciences | Hydrology and Water Resources (Geological and Earth Sciences) | HYRDO_WATER_RES |
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Geosciences, Atmospheric Sciences, and Ocean Sciences | Ocean Sciences and Marine Sciences | OCEAN_MARINE_SCIENCE |
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Geosciences, Atmospheric Sciences, and Ocean Sciences | Other Geosciences, Atmospheric Sciences, and Ocean Sciences | OTHER_GEOSCIENCES |
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Life Sciences | Agricultural Sciences | AGRICULTURAL_SCI |
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Life Sciences | Biological and Biomedical Sciences | BIOLOGICAL_LIFE_SCI |
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Life Sciences | Biotechnology (Biological and Biomedical Sciences) | BIO_TECHNOLOGY |
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Life Sciences | Stem Cells- Adult (Biological and Biomedical Sciences) |
STEM_CELLS_ADULT |
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Life Sciences | Stem Cells-Embryonic (Biological and Biomedical Sciences) | STEM_CELLS_EMBRYONIC |
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Life Sciences | Cancer Studies | CANCER_RESEARCH |
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Life Sciences | Health Sciences | HEALTH_SCIENCES |
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Life Sciences | Health Sciences - Mental Health | HEALTH_MENTAL |
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Life Sciences | Natural Resources and Conservation | NATURAL_RESOURCES |
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Life Sciences | Other Life Sciences | OTHER_LIFE_SCIENCES |
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Mathematics and Statistics | Mathematics and Statistics | MATHEMATICS |
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Physical Sciences | Astronomy and Astrophysics | ASTRONOMY_ASTROPHYS |
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Physical Sciences | Chemistry | CHEMISTRY |
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Physical Sciences | Materials Science | MATERIALS_SCIENCE |
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Physical Sciences | Physics | PHYSICS |
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Physical Sciences | Other Physical Sciences | OTHER_PHYSICAL_SCI |
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Psychology | Psychology | PSYCHOLOGY |
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Social Sciences | Anthropology | ANTHROPOLOGY |
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Social Sciences | Economics | ECONOMICS |
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Social Sciences | Political Science and Government | POLITICAL_SCIENCE |
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Social Sciences | Sociology, Demography, and Population Studies | SOCIOLOGY |
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Social Sciences | Other Social Sciences | OTHER_SOCIAL_SCI |
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Other Sciences | Other Sciences | OTHER_SCIENCES |
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Non-S&E Fields | Business Management and Business Administration | BUSINESS_MGMT_ADMIN |
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Non-S&E Fields | Communication and Communications Technologies | COMMUNICATION_TECH |
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Non-S&E Fields | Education | EDUCATION |
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Non-S&E Fields | Humanities | HUMANITIES |
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Non-S&E Fields | Law | LAW |
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Non-S&E Fields | Social Work | SOCIAL_WORK |
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Non-S&E Fields | Visual and Performing Arts | VISUAL_PERFORM_ARTS |
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Non-S&E Fields | Other Non-S&E Fields | OTHER_NONS&E |
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For Accounting Use Only | For Accounting Use Only - Allocation | ALLOCATION |
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For Accounting Use Only | For Accounting Use Only-Not Classified Elsewhere | FOR_ACCT_USE_ONLY |
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