Our Funds

• A02000 or A92000 Fund

• Contain the primary operating funds of the University.
• Departments are allocated a share of these funds in the form of an annual budget. 
• Remaining balances from these annual budgets are allocated to the departments Cost Center as Carryforward. 

Most B, E and F Funds

• Contain designated funding for a specific purpose or activity and often are revenue generating. 
• Any revenue over/under expenses and transfers is available to each individual fund as Net Asset Carryover. 

D, H and some Designated Funds

• Contain designated funding for a specific purpose or activity and often are revenue generating. 
• Include annual "projected" budgets that will not result in CarryForward to the cost center in the case of a remaining balance. 
• any actual revenue over/under expenses and transfers will become part of each individual funds Net Asset Balance. 
• For some budgeted designated funds, any remaining Net Asset Balance may be made available as Net Asset Carryover. 

I, K, M, O,P and X Funds

• Externally funded or include funding designated for a project. 
• Budget is based on expenditures outlines in a contract or bid. 
• Budgets and associated expenditures may span more than one fiscal year and are cumulative in nature. 

Unrestricted - FA2000

• Contains the unrestricted funds of the Foundation
• Limited areas are allocated a share of these funds in the form of an annual budget. 

Restricted - FN funds

• Revenue generating in terms of gifts, interest, etc. 
• Restricted by specifications of the related donor agreements. 

Endowed - FS Funds

• Revenue generating in terms of gifts, interest, etc. 
• Non-Spendable funds that generate interest revenue for associated restricted funds. 
• Authorized access to FS funds is limited. 

FUND CLASS

B0

INCOME ACCOUNTS

FUND COST CENTER

B002

PROVOST INCOME ACCOUNTS

FUND SUB COST CENTER

B00201

COAL INCOME ACCOUNTS

FUND

B02005

ART-CERAMIC SALES

FUND CLASS