Fund Code Changes


As discussed at the 2016 Financial Representative Meeting, the University has identified the need to clearly distinguish between auxiliary enterprises and designated fund operations, which are defined as entities that administer funds collected or set aside for a specific purpose, including certain student fees.

Please review the Dept-Fund Change List to see if your Department and Fund was affected by these changes.  


New Fund Codes

Two new Fund Codes have been established and are in use as of July 1:

301 – Student Fees

  • Student fees authorized by the Board of Trustees and not otherwise accounted for in the Student Fee Trust Fund or other specific Fund Code
  • Includes fees for class materials & supplies, facility/equipment use, and distance learning
  • Excludes tuition and application fees (Fund 120), transportation access (360), housing (370), health (390), activities & services (610), technology (615), athletics (630)

335 – Central Operations & Services

  • Central offices and administrative departments that receive revenues from miscellaneous transfers and sources
  • Excludes Auxiliary Overhead (Fund 330)
  • Examples include web convenience fees (Dept 032300) and EH&S Fire Fund Insurance (Dept 024007)


Fund Code 320

Going forward, Fund 320 will be used only to capture the activities of true auxiliary enterprises (i.e. business operations providing goods/services to faculty, staff, students, and incidentally the public). These changes were designed to allow more consistent classification of these activities and will facilitate clearer communication of expenditure guidelines and other rules/procedures.


Notes and Resources

Outstanding Accounts Receivable balances recorded to affected Dept/Funds at 6/30/2016 will NOT be reclassified; rather, cash collected on these receivables will periodically be transferred to the new Dept/Fund combination.

Finally, it should be noted that there is NO impact on Auxiliary Overhead charges or Expenditure Guidelines resulting from these changes. 

Please direct any questions about these changes to either Judd Enfinger ( in the Controller’s Office or Katie Perkins ( in the Budget Office.