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Current Unrestricted - State Funds
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1A
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State Appropriations – General Revenue Fund and Income Fund
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General Revenue and Income Fund appropriations from the
State of Illinois. General Revenue funds are held by and
disbursed by the State and must be spent entirely during
the state appropriation year. Income Fund is retained at
the University of Illinois System.
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100000 – 189999
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1B
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PY State Appropriations – General Revenue Fund and Income
Fund
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Prior year General Revenue and Income Fund appropriations
from the state of Illinois.
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100000 – 189999
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1F
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State Appropriations – State College and University Trust
Fund
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State appropriation for the U of I System’s portion of
state of Illinois license plate revenue which is used to
fund scholarships.
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100000 – 189999
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1G
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State Appropriations – Fire Prevention Fund
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Fire Prevention Fund appropriation from the state of
Illinois which is allocated to the Fire Service Institute.
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100000 – 189999
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1H
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PY State Appropriations – State College and University
Trust Fund
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Prior year appropriation from the state - see type 1F for
source/purpose of funds.
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100000 – 189999
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1J
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PY State Appropriations – Fire Prevention Fund
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Prior year appropriation from the state - see type 1G for
source/purpose of funds.
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100000 – 189999
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1P
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State Appropriations – Capital Appropriations
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Appropriations from the state of Illinois for specific
capital projects. Since these projects can take more than a
year to complete, the balances in these appropriations are
usually reappropriated from one year to the next until the
project is scheduled to be completed.
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100000 – 189999
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1Q
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PY State Appropriations – Capital Appropriations
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Prior year appropriations from the state for capital
projects.
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100000 – 189999
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1R
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University Income Fund Receipts
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Tuition and fees, finance charges from students, and other
miscellaneous income. These provide the source of funding
for the State Income Fund appropriation.
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100000 – 189999
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1S
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PY State Appropriations – General Revenue Fund and Income
Fund
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Prior year General Revenue and Income Fund appropriations
from the state of Illinois.
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100000 – 189999
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1X
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State Appropriations – State College and University Trust
Fund
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State appropriation for the system’s portion of state of
Illinois license plate revenue which is used to fund
scholarships.
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100000 – 189999
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1Y
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State Appropriations – Fire Prevention Fund
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Fire Prevention Fund appropriation from the state of
Illinois which is allocated to the Fire Service Institute.
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100000 – 189999
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1Z
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PY State Appropriations – State College and University
Trust Fund
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Prior year appropriation from State - see type 1F for
source/purpose of funds.
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190000 – 199999
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Current Unrestricted - Other
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2A
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Educational and Admin Allowances
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Funds from various assessments of campus departments by
university or system administration.
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200000 – 299999
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2C
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Institutional Costs Recovered
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Funds generated through facilities and administrative
(F&A) costs assessed on grant and contract funds.
Budgeted to and spent at the departmental level.
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200000 – 299999
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2E
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Patents Copyrights and Royalties
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Funds generated from trademarks, patents, and copyrights
owned by the system.
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200000 – 299999
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2G
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Private Gifts – Unrestricted
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Gifts received from individuals or companies that are not
restricted by the donor for a particular unit or purpose.
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200000 – 299999
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2J
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Consolidated Group Investments
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Investments from the various fund types are consolidated
and accounted for in these funds. Investment income is
allocated to the various specific funds on a quarterly
basis.
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200000 – 299999
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2L
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Unrestricted Receivables/Payables
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Clearing funds to record accounts receivables and payables
at the campus level for control purposes.
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200000 – 299999
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2N
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Student Deposits and Other
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Funds containing student deposits held for a future term.
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200000 – 299999
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2P
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Self-Insurance Programs
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Funds to account for the system’s self-insurance
activities. Funds are generated from assessment of
university departments by system offices and are used to
cover claims.
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200000 – 299999
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2R
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Termination/Sick Leave Benefits
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Assessments on grant and contract funds for termination
benefits, vacation and sick leave payouts, for employee
appointed to grant and contract funds.
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200000 – 299999
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Auxiliary Enterprises/Self-Supporting Activities
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3A
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Suspense and System Clearing
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Clearing funds used for system-generated suspense and
clearing type transactions.
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300000 – 399999
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3E
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Service and Storeroom Activities
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Funds used to account for self-supporting activities where
goods or services are provided to other internal University
units which are charged for the goods or services provided.
Examples included Facilities and Services, Central Stores,
and Telecommunications. Expenses charged to these funds
must be related to the cost of providing the goods or
services.
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300000 – 399999
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3J
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Auxiliary Enterprises Not Under Indenture
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Funds used to account for self-supporting activities where
goods or services are provided primarily to individual
students, faculty, or staff and bond financing is not involved in the activities. Examples
include student counseling, student activities and unique
instructional programs. Expenses charged to these funds
must be related to the cost of providing the goods or
services.
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300000 – 399999
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3M
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Auxiliary Enterprises Under Indenture
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Funds used to account for self-supporting activities where
goods or services are provided primarily to individual
students, faculty, or staff and bond financing is involved in the activities. Examples
include housing operations, bookstore, and student unions.
Expenses charged to these funds must be related to the cost
of providing the goods or services.
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300000 – 399999
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3Q
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Departmental Activities
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Funds used to account for self-supporting activities where
goods or services are provided primarily to external
customers. Revenues are generated from the following
general categories of activities (called entities):
1) Instructional Courses
2) Professional Development Activities
3) Agricultural Operations
4) Commercial Operations not under indenture
5) Public Service, Economic Development and Academic
Support Activities
6) Intercollegiate Athletics
7) Hospital and Clinics
8) Commercial Operations, such as Willard Airport
Expenses charged to these funds must be related to the cost
of providing the goods or services.
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300000 – 399999
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Current Restricted Funds
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4A
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Sponsored Programs – US Government Grants and Contracts
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Grants and contracts with the federal government.
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400000 – 499999
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4C
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Sponsored Programs – Other Governmental Agency Grants and
Contracts
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Grants and contracts with governmental agencies that are
not federal or state.
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500000 – 509999
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4E
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Sponsored Programs – Private Grants and Contracts
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Grants and contracts with individuals or businesses.
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510000 – 559999
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4G
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Sponsored Programs – State of Illinois Grants and Contracts
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Grants and contracts with the State of Illinois.
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560000 – 599999
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4J
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Trust – Endowment Income
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Endowment income funds include:
1) unrestricted income of endowment and similar funds;
2) restricted income of endowment and similar funds to the
extent expended for current operating purposes; and
3) income from funds held in trust by others under
irrevocable trusts.
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610000 – 619999
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4K
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Trust – Endowment Farm Operations
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Funds used to track the farm operating activities for all
farms endowed to the system.
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620000 – 699999
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4M
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Trust – Private Gifts
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Gifts received from individuals or companies that are
restricted for a particular unit and/or purpose. These
funds must be spent in compliance with those restrictions.
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620000 – 699999
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4N
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Trust – Other Restricted
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Restricted funds with an externally imposed restriction on
their use. The predominance of these funds are at the
Urbana university as Cooperative Extensions funds.
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620000 – 699999
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4S
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Trust – Medical Services Plan
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Funds to account for the clinical practices of faculty in
the College of Medicine.
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620000 – 699999
|
|
4T
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Trust – Occupational Health Services Plan
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Funds to account for the clinical practices of faculty in
the School of Public Health.
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620000 – 699999
|
|
4U
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Trust – Dental Services Plan
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Funds to account for the clinical practices of faculty in
the College of Dentistry.
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620000 – 699999
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|
4W
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Trust – Nursing Services Plan
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Funds to account for the clinical practices of faculty in
the College of Nursing.
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620000 – 699999
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4Y
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Land Grant – Federal Appropriations
|
Federal appropriations for agricultural research and
extension activities. As the land grant campus, Urbana is
the only university with federal agriculture
appropriations.
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600000 – 609999
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4Z
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Restricted Receivables/Payables
|
Clearing funds to record accounts receivables and payables
for sponsored programs at the campus level for control
purposes.
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400000 – 499999
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|
Loan Funds
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5A
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Loan Funds – University
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Funds for private loans administered by the system. These
funds account for loan principal and related activity
including interest income, service fees, and collection
fees. Most loan funds are from monies donated by
individuals or organizations for students in a particular
department or major.
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800000 – 809999
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5D
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Loan Funds – Federal
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Funds for federal loans administered by the system. These
funds account for loan principal and related activity
including interest income, service fees, and collection
fees. The funds are from the federal government for
students who qualify under the various Federally Sponsored
Student Loan programs.
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800000 – 809999
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|
Endowment Funds
|
|
6A
|
Endowment – Pool Accounts
|
Endowment assets that are pooled for investment purposes.
|
810000 – 819999
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|
6D
|
Endowments – US Land Grant 1862
|
Fund that accounts for the $649,012.91 land grant deposit
received by the system from the state when the University
of Illinois was founded in 1867. This fund type has no
other activity.
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810000 – 819999
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6G
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Endowments – True/In Perpetuity
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Funds whose principal is nonexpendable (true endowment) by
donor-specified restrictions and that are intended to be
invested to provide earnings for institutional use.
Generally, income from those investments are restricted by
donors.
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810000 – 819999
|
|
6J
|
Endowments – Quasi
|
Funds established by the governing board to function like
an endowment fund but which may be totally expended at any
time at the discretion of the governing board. These funds
represent non-mandatory transfers from the current fund
rather than a direct addition to the endowment fund, as
occurs for the true endowment fund type.
|
810000 – 819999
|
|
6M
|
Endowments – Term/Living Trust
|
Funds for which the donor has stipulated that the principal
may be expended after a stated period or on the occurrence
of a certain event.
|
810000 – 819999
|
|
6P
|
Endowments – Beneficial Interest In Trust
|
Investment income from funds that meet the definition of a
beneficial interest in trust endowment. A Beneficial
Interest in Trust refers to a legal arrangement whereby the
System is entitled to the use of or the income from assets
owned by other parties. Upon the death or at the discretion
of the owner(s), the assets may be donated to the System
and become a true or term endowment.
|
810000 – 819999
|