2.4 Funding Source Codes
(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.
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.
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) |
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.
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.