Business Procedures Manual

Essential business procedural components for University System of Georgia institutions.

2.4 Funding Source (PeopleSoft Financials – Classification) Codes

(Last Modified on October 20, 2016)

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)

(Last Modified on October 20, 2016)

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 or from Sponsored Operations. The sub-functions, and appropriate codes, are as follows:

11xxx GENERAL OPERATIONS - GENERAL

Code Description
11000 General Operations – General
11005 General Operation – Non Funded Fringe Benefits (R1s Only)
11200 State Appropriations – (R1s Only)
11300 Other General Revenues – (R1s Only)
11500 Indirect Cost Recovery – (R1s Only)
11505 Indirect Cost Recovery – No Fringe (R1s Only)
11510 General Operations – Special Purpose – RPG
11520 General Operations – Special Purpose – Nursing Instruction
11600 Technology Fees – (R1s Only)
11605 Technology Fees – No Fringe – (R1s Only)
11800 Tuition – (R1s Only)
11805 Tuition – No Fringe – (R1s Only)
11980 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)
11987 Maymester – Undergraduate (Revenue coding only)
11988 Maymester Waivers – 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)
11997 Maymester – Graduate (Revenue coding only)
11998 Maymester Waivers – Graduate (Revenue coding only)

12xxx GENERAL OPERATIONS – RESEARCH CONSORTIUM

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

13xxx GENERAL OPERATIONS – SPECIAL INITIATIVE PROGRAMS

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

14xxx GENERAL OPERATIONS – LOTTERY FUNDS

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

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.

16600 GOVERNOR’S EMERGENCY FUNDS

This source of funding is used to classify funds received from the Governor’s Office for emergency purposes.

17000 STUDENT ACTIVITIES

This source of funding is used to for revenues and expenditure of Student Activity Funds to facilitate reporting. *

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

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.


2.4.2 Continuing Education

(Last Modified on October 24, 2016)

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.


2.4.3 Departmental Sales and Services

(Last Modified on October 24, 2016)

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)
42287 Fees Maymester – Undergraduate (Revenue coding only)
42288 Fee Waivers Maymester – 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)
42297 Fees Maymester – Graduate (Revenue coding only)
42298 Fee Waivers Maymester – 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)
43987 Fees Maymester – Undergraduate (Revenue coding only)
43988 Fee Waivers Maymester – 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)
43997 Fees Maymester – Graduate (Revenue coding only)
43998 Fee Waivers Maymester – Graduate (Revenue coding only)

2.4.4 Sponsored Operations

(Last Modified on October 24, 2016)

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.

625xx SPONSORED OPERATIONS - STATE OTHER THAN GEORGIA

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by other state governments. Further breakdowns of the 625xx 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

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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