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Business Procedures Manual

2.4 Funding Source Codes

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(PeopleSoft Financials – Classification)

This part of the account number is to serve as an indicator of the source of funding. The breakdown of the funding source for Student Fees has been further subdivided to provide classifications for revenues by semester and by graduate/undergraduate level. Funding source is used in both revenues and expenditures.

2.4.1 General Operations (1xxxx)

This source of funding indicates that the funding came from State Appropriations, Student Fees, or other general revenues. Note that this does not include revenues from Departmental Sales and Services and from Sponsored Operations. The sub-functions, and appropriate codes, are as follows:

11xxx GENERAL OPERATIONS - GENERAL

Code Description
11000 General Operations – General
11510 General Operations – Special Purpose – RPG
11520 General Operations – Special Purpose – Nursing Instruction
1198x Fees Undergraduate
11981 Fees Fall Semester – Undergraduate (Revenue coding only)
11982 Fee Waivers Fall Semester-Undergraduate (Revenue coding only)
11983 Fees Spring Semester – Undergraduate (Revenue coding only)
11984 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
11985 Fees Summer Semester – Undergraduate (Revenue coding only)
11986 Fee Waivers Summer – Undergraduate (Revenue coding only)
1199x Fees Graduate
11991 Fees Fall Semester – Graduate (Revenue coding only)
11992 Fee Waivers Fall Semester – Graduate (Revenue coding only)
11993 Fees Spring Semester – Graduate (Revenue coding only)
11994 Fee Waivers Spring Semester – Graduate (Revenue coding only)
11995 Fees Summer – Graduate (Revenue coding only)
11996 Fee Waivers – Graduate (Revenue coding only)

12xxx GENERAL OPERATIONS – RESEARCH CONSORTIUM

Research Consortium codes will be assigned, as needed, by the Regents Budget Office.

Code Description
12100 Georgia Research Alliance
12101 Georgia Research Alliance – Tobacco Funds
12102 Traditional Industries Program
12103 Georgia Environmental Partnership
12104 Yamacraw
12105 Tobacco Funds
12106 UGA – Biorefinery
12107 Georgia Research Alliance – Eminent Scholar
12108 Georgia Research Alliance – Innovation Fund

13xxx GENERAL OPERATIONS – SPECIAL INITIATIVE PROGRAMS

Special Initiative codes will be assigned, as needed, by the Regents Budget Office.

Code Description
13100 Graduate Initiatives
13101 ICAPP
13102 SW Georgia Consortium
13103 Eminent Scholar
13104 Nurse Anesthetist
13105 Regional Engineering (GTREP)
13106 Hispanic Program Initiative
13107 Historically Black Colleges & Universities
13108 GALILEO
13109 UGA-MCG
13110 Accountability Plus
13111 CEISMC
13112 CDEP-Fort Valley State
13113 IT Program-Georgia Southern
13114 Match for Federal Grant for Mentor Teachers
13115 Mission related Initiatives
13116 Social Studies Curriculum
13117 Medical College of Georgia-Mission Related
13120 Education Go Get It!
13121 GAMES
13122 Griffin Extension Teaching
13123 Medical College of Georgia-Mission Related-Tobacco
13124 Georgia Leadership Institute
13200 Partners in Success (P-16)
13201 PREP
13202 PREP Mentoring
13203 Teacher PREP
13204 Ph.D in Education
13300 Prior Year Salary Increases & Annualizers
13304 ICAPP Health Professions
13306 Water Policy Research
13307 Enhancing Access
13308 SREB Minority Doctoral Scholars Program
13309 Leadership Mission-North Georgia College

14xxx GENERAL OPERATIONS – LOTTERY FUNDS

Lottery Funds codes will be assigned, as needed, by the Regents Budget Office.

Code Description
14100 Advanced Learning Technology
14101 Connecting Students & Services
14102 GALILEO
14103 Partners in Success (P-16)
14104 Internet Connectivity
14105 ETACT

15000 DOAS INDIRECT FUNDING

This source of funding is used in those years where a portion of the Institution’s State Appropriation has been funded directly to the Department of Administrative Services (DOAS) for operation of the statewide communications system. As telecommunications bills are received that are to be offset by this unique state appropriation, the journal entry to recognize the revenue and expenses will debit the appropriate expense account(s) and will credit revenue using this “15000 DOAS Indirect Funding” source.

16000 MAJOR REPAIR AND REHABILITATION FUNDS

This source of funding is used to classify State Appropriations that are made for major repairs and rehabilitations.

16500 GEORGIA STATE FINANCE AND INVESTMENT COMMISSIONS (GSFIC) FUNDS

This source of funding is used to classify funds received from GSFIC from the sale of general obligation bonds. These funds are reimbursement for expenditures made by the institution for major repair and rehabilitation. The reimbursement is treated as gift revenue.

17000 GOVERNOR’S EMERGENCY FUND

This source of funding is used to classify State Appropriations that are made from the governor’s emergency fund.

18000 LOAN FUND OPERATIONS

This source of funding is used for revenues and expenditures of Loan Funds to facilitate reporting.*

* Note: Institutions utilizing the GeorgiaFIRST model of the PeopleSoft Financials software should use this code in the GAAP Ledger only.

19000 QUASI REVENUE (NOT DSS)

This source of funding is used for Quasi Revenue not associated with Department Sales and Services.

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2.4.2 Continuing Education

40000 CONTINUING EDUCATION

This source of funding is used to classify both revenues and expenditures associated with providing continuous education programs, including continuous education program fees and sales support program costs.

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2.4.3 Departmental Sales and Services

41xxx DEPARTMENTAL SALES AND SERVICES

This source of funding is used to classify both revenues and expenditures for sales and services operations that are supported by sales or fees collected for services on a self-supporting basis. Departmental Sales and Services operations are not normally supported by state appropriations.

Code Description
41100 Departmental Sales and Services – General
41200 Departmental Sales and Services – Community Education
41300 Departmental Sales and Services – Public Services
41400 Departmental Sales and Services – Computer Operations
41500 Departmental Sales and Services – Other
41900 Departmental Sales and Services – Quasi-Revenues from Distribution of Cost

42xxx AUXILIARY ENTERPRISES

These are sources of funding for use within the Auxiliary Enterprise Fund Group (Fund 12000).

Code Description
42100 Auxiliary Enterprises – Institution Operated
42181 Fees Fall Semester – Undergraduate (Revenue coding only)
42182 Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
42183 Fees Spring Semester – Undergraduate (Revenue coding only)
42184 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
42185 Fees Summer Semester – Undergraduate (Revenue coding only)
42186 Fee Waivers Summer – Undergraduate (Revenue coding only)
42191 Fees Fall Semester – Graduate (Revenue coding only)
42192 Fee Waivers Fall Semester – Graduate (Revenue coding only)
42193 Fees Spring Semester – Graduate (Revenue coding only)
42194 Fee Waivers Spring Semester – Graduate (Revenue coding only)
42195 Fees Summer Semester – Graduate (Revenue coding only)
42196 Fee Waivers Summer – Graduate (Revenue coding only)
42200 Auxiliary Enterprises – Contracted Operations
42281 Fees Fall Semester – Undergraduate (Revenue coding only)
42282 Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
42283 Fees Spring Semester – Undergraduate (Revenue coding only)
42284 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
42285 Fees Summer Semester – Undergraduate (Revenue coding only)
42286 Fee Waivers Summer – Undergraduate (Revenue coding only)
42291 Fees Fall Semester – Graduate (Revenue coding only)
42292 Fee Waivers Fall Semester – Graduate (Revenue coding only)
42293 Fees Spring Semester – Graduate (Revenue coding only)
42294 Fee Waivers Spring Semester – Graduate (Revenue coding only)
42295 Fees Summer Semester – Graduate (Revenue coding only)
42296 Fee Waivers Summer – Graduate (Revenue coding only)
43000 Departmental Sales and Services – Athletics
43981 Fees Fall Semester – Undergraduate (Revenue coding only)
43982 Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
43983 Fees Spring Semester – Undergraduate (Revenue coding only)
43984 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
43985 Fees Summer Semester – Undergraduate (Revenue coding only)
43986 Fee Waivers Summer – Undergraduate (Revenue coding only)
43991 Fees Fall Semester – Graduate (Revenue coding only)
43992 Fee Waivers Fall Semester – Graduate (Revenue coding only)
43993 Fees Spring Semester – Graduate (Revenue coding only)
43994 Fee Waivers Spring Semester – Graduate (Revenue coding only)
43995 Fees Summer Semester – Graduate (Revenue coding only)
43996 Fee Waivers Summer – Graduate (Revenue coding only)

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2.4.4 Sponsored Operations

6xxxx SPONSORED OPERATIONS

This source of funding is used to classify both revenues and expenditures within sponsored operations.

61xxx SPONSORED OPERATIONS – FEDERAL GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by the Federal Government. Further breakdowns of the 61xxx code may be utilized as needed by the institutions.

62xxx SPONSORED OPERATIONS – STATE GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by state government. Further breakdowns of the 62xxx code may be utilized as needed by the institutions.

63xxx SPONSORED OPERATIONS – LOCAL GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by local government. Further breakdowns of the 63xxx code may be utilized as needed by the institutions.

64xxx SPONSORED OPERATIONS – PRIVATE GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by private sources. Further breakdowns of the 64xxx code may be utilized as needed by the institutions.

65xxx SPONSORED OPERATIONS – ENDOWMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by endowments. Further breakdowns of the 65xxx code may be utilized as needed by the institutions.

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2.4.5 Federal Stimulus Funds

FS010 FEDERAL STIMULUS

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2010.

FS011 FEDERAL STIMULUS

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2011.

FSE10 FEDERAL STIMULUS-Energy Grnts-FY10

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2010.

FSE11 FEDERAL STIMULUS Energy-Grnts-FY11

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2011.

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