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Business and Financial Policies and Procedures

12.2.4 Maintain Entity Codes for Self-Supporting Activities

Policy Statement

The University of Illinois System is subject to and complies with the State Legislative Audit Commission Guidelines regarding the documentation of entities used in self-supporting activities. These guidelines require that all equipment used in self-supporting activities be classified by an entity code. The source of funding is not used to determine the correct entity code.

Tracking equipment used in those activities is also important because self-supporting activities are not included in the calculation of the Facilities and Administration Rate (F&A) charged to sponsored projects.


To maintain entity codes for self-supporting activities:

  1. Review the entity code in Banner when:
    • Equipment is used for a different purpose.
    • Equipment is transferred or loaned.
    • Equipment is moved to a new location and used in a different activity.
    • Completing your biennial inventory.
  2. Consult with your unit's business manager to determine if the item is used in a self-supporting activity. If an item is used in a self-supporting activity, select the entity code based on how the equipment is used.
  3. If the current entity code is not accurate, complete and submit the Entity Code Change Request form.

Forms Used in this Procedure

Entity Code Change Request

Related Policies and Procedures

Section 5 - Receivables

Additional Resources

Self-Supporting Activities in Definitions
Importance of Accurate Equipment Coding
For detailed information about entity codes, consult Lesson 1.4, Accounting Entities for Self-Supporting Fund-Defined by Banner Fund Code Hierarchy in GL 105: Introduction to Self-Supporting Funds Training Guide.
State Legislative Audit Commission Guidelines

Last Updated: June 1, 2011 | Approved: Senior Associate Vice President for Business and Finance | Effective: June 2011

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