Number: 
03-150-901
Type: 
Rule
Policy Steward: 
Manager of Analytical Ops
Format Updated: 
University Policy & Standards Converted: 
Status: 
Current
Revision Date: 
Thursday, June 22, 2023

* This information replaces FIS 1101 Elements & FIS 1102 How to Request Banner Chart of Accounts (FOAPAL) Elements & FIS 409 Determine What Account Code to Use & FIS 1000 General Ledger Account Codes & FIS 1103 Document Codes & FIS 1104 Rule Codes

 

FOAPAL Elements

Effective: 03/31/2006
Revised: 12/22/2010

Acronym for the six chart of accounts elements used to process financial data. FIS term standing for Fund, Organization, Account, Program, Activity and Location codes.

A Fund identifies the type of resource, how it can be spent, and represents a financial entity that requires a balance sheet. This means that each fund represents revenues and expenses across all involved departments and offices for a given financial area. At a minimum, all funds must be reconciled at year-end. fiscal exhibits Ex003-18 Fund Reconciliation Responsibility by Fund and Ex003-19 Fund Reconciliation Responsibility by Unit indicate who has the responsibility for reconciliation of each fund at OSU.

Funds 0XXXXX are Education and General Funds (E&G) that are subject to expenditure limitations. These funds are allocated to colleges and departments through the budget process. Annual expenditures of these Funds should not exceed their budget.

  • All cash deposited in E&G Funds is to carry an income Account Code (0xxxx) unless the deposit is a true refund of a previously expensed item. See definition of Reduction of Expense. Cash income is budgeted, and the authority to spend the cash will be in the expenditure budget. If actual cash deposits exceed the revenue budget, the expenditure budget may be increased by the Office of Budgets and Fiscal Planning. Without this expenditure budget increase, the over realized revenue could not be spent. Cash received as a gift is not to be deposited in E&G funds; see fiscal policy 03-150-208 Gift Funds. Income from service and testing functions should be recorded in 05XXXX Designated Operations funds.
  • Non cash revenue (Service Credits – Account Code 79xxx) is a means to shift expenditures that decrease a Fund’s unexpended budget balance to other Fund(s) that benefited from the expenditures. The Service Credit is used instead of transferring specific expenditures. The opposite entry on the Journal Voucher is an expense Account Code.

Funds 01XXXX are specific appropriations or educational funds outside of the general budget. Examples are lottery allocations, plant rehab allocations, and summer session. Except for the funding source, cash deposits, miscellaneous cash deposits, and service credits normally would not be recorded in these Funds.

Funds 03XXXX are Funds unique to Agriculture Experiment Stations, Extension Service, and Forest Research Lab. These Funds are defined as General Funds or Statewide Public Service Funds (SWPS) and are subject to the cash deposit and service credit rules noted in the E&G Funds above.

Funds 05XXXX are Designated Operating Funds outside of the General Fund. The purpose of these funds is to account for specific activities such as labs, workshops, etc.

  • These Funds are not in the University’s budget process and are required to maintain a positive fund balance.
  • A negative Fund Balance is to be funded by a payment from the college or unit responsible for the Designated Operating Fund.
  • Because these Funds are not a part of State appropriations, they are required to pay their share of the operation of the State of Oregon and administrative support provided them by the university.
  • The activities carried on in the Designated Operating Funds may also be carried on within the E&G Funds, but funded by budget rather than outside revenue.

For further information, see the following fiscal policies:

Funds 060XXX are unrestricted gifts to the University that may be used at the discretion of the University. These Funds should not carry a negative cash balance.

Funds 065XXX through 067XXX are Technology Transfer Funds. The 067XXX funds are used to accumulate income generated from OSU technologies and the associated cost of individual inventions, patents, and publication copyrights. These funds may carry a negative cash balance when income is forthcoming, but has not been received.

After payment is made to the OSU faculty member (inventor or author) for their percentage (per OAR 580-043-0011), the balance will be distributed between the Technology Transfer Office and the university department according to university policy found on the Research Office website. The distribution to the department will be into a 065xxx or 066xxx fund. The amounts in these funds are to be used for the advancement of research, instruction, and other intellectual pursuits.

For further information, see IMD 6.205.

Funds 090XXX are Service Departments. The purpose of a Service Department is to provide services to the University that would not be economical at the departmental or activity level. In theory, Service Departments pay for their operational cost and pass those costs through to their customers so that their Fund Balance is zero at year-end.

  • Service Departments must comply with the University’s Service Department Policy. If compliance is not possible, the Service Department will be absorbed by their college or reclassified as a Designated Operating Fund. See fiscal policy 03-150-205 Service Center Operations for more information.
  • Because Service Departments are passing on costs to their University customers, their Journal Voucher revenue is recorded with account codes 09xxx. Cash deposits from external customers will use the 0xxxx Income Account Codes.

See fiscal policy 03-150-107 Sales of Goods and Services.

Funds 095XXX are Clearing Funds. Clearing Funds are a means to accumulate revenue or costs that are allocable or applicable to many Funds or Indexes. Examples are Payroll Clearing, Indirect Cost Clearing, etc. Since these Funds are only temporary holding Funds, they must be zeroed out at the end of the Fiscal Year.

Funds 1XXXXX are Auxiliary Enterprise Funds. These Funds are to provide services to students, faculty, and staff as individuals. These funds are used to account for operations that are financed and operated in a manner similar to private business enterprises and in support of, but not directly related to, the educational mission of the University. Examples include the Memorial Union, Housing, Student Health Service, Parking Services and Athletic Department. Goods, services and debt service are provided on a self-supporting basis.

Funds 438xxx are Restricted Endowment Earnings from an outside endowment source. Use of these funds is restricted by the will or legal endowment document. These funds are interest bearing.

Funds 49XXXX are Student Loan Funds.

Funds 6XXXXX are Endowment Funds or Funds that act as Endowment Funds that are subject to the terms and restrictions placed on the use of these funds by the donor’s will or gift instrument.

  • Earnings on the endowment funds are recorded in Gift funds. No expenditures are to take place in the endowment fund itself.

Funds 7XXXXX are Affiliated Student Organization (ASO) Funds.

Funds 80XXXX through 82XXXX are separately funded repair or capital construction projects of OSU, including projects outside the main campus. These projects may be funded by bonds, lottery, grants, or gifts. See fiscal policies 03-150-451 Construction Projects and 03-150-453 Capitalization.

Funds 83XXXX through 84XXXX are building and equipment replacement reserves. Auxiliary Enterprises and Service Centers must contribute to these reserves annually. Equipment must be purchased directly from operational funds, not reserve funds. The building repair dollars must be transferred to other 80XXXX Funds for expenditure on major repairs and remodeling. Operating funds should be used for minor repairs.

Funds 85XXXX through 88XXXX are Debt Retirement Funds.

Funds 89XXXX are investment in Plant Funds. This series of Funds report the cost of land, buildings, equipment, and improvements other than buildings.

Funds 9XXXXX are Agency Funds. These funds are established for outside entities affiliated with and residing at OSU to facilitate ease of use of OSU services, such as direct charging from telecommunications, printing/mailing services, or OSU Bookstore. Examples include: student campus organizations, OSU Alumni Association, National Marine Fisheries Service ground fish group. The balance in this fund is owned by the agency, not OSU. Expenditures are not reported in OSU's financial statements. These funds cannot be used to make salary payments. Employees of the agency are not OSU employees.

Funds BXXXXX through ZXXXXX are Restricted Gifts, Grants, and Contracts. These are usually identified by a leading alpha character in FIS. The restrictions are placed on these funds by the donor or funding entity. The restrictions may be as to who can spend the funds or what they can be spent on.

An Organization (ORG) is normally defined as a distinct budgetary unit, such as a department within a college. Organization codes are used to create an organizational hierarchy so there can be a summarization of sub-units of a larger organizational entity. Examples of organizations would be:

College of Forestry                                         Business Affairs
Department of Chemistry                               Facilities Services
Radiation Center                                             Army ROTC
Intercollegiate Athletics                                 Library

Account Codes are used to track specific object level financial transactions. FIS separates accounts into two categories. One category relates to the Operating Ledger (OPAL) and includes revenue, expenses and transfers. The second category relates to the general ledger (GL), and includes assets, liabilities and fund balances. The OPAL accounts are numeric, while the GL accounts are alpha/numeric. Examples of accounts would be:

Accounts Receivable                                       Accounts Payable
Academic Salaries                                           Classified Salaries
Operating Supplies                                          Telephone Charges
In-State Travel – Employee                            Equipment

See fiscal exhibit Ex003-02 Account Codes for a complete list of account codes and definitions.

Program codes are used to identify institutional functions. Functions are usually tracked across Funds, Organizations and Accounts. Research, Instruction, and Departmental Administration are examples of Programs. See fiscal exhibits Ex003-02 Account Codes and Ex003-03 Program Codes Decision Tree.

Activity codes are not mandatory, and may be used at the discretion of the individual users to capture additional levels of detail not available elsewhere in FIS. As with all other FOAPAL codes, activity codes must be first established in Banner before they can be used.

Location codes indicate a physical location. This allows assets to be tracked for both accountability and depreciation. Location codes are required on all construction projects.

INDEX is a combination of Fund, ORG, and Program. This code (Index) is used to process expenses and record income.

Program Codes

Effective: 03/01/2002
Revised: 03/09/2016

All expenditures must be correctly classified as to Program because these codes are used for the compilation of financial statements for the University. Only with consistency in financial records can the University achieve accurate financial reporting.

A Program Code is linked in the accounting system to a Fund Code and an Organization Code through the pre-assigned Index. The Index is the shorthand identifier for the fund, organization, program combination, and identifies the type of activities for which dollars are spent. It is essential that all expenditures be correctly classified as to Program because these codes are used for the compilation of financial statements for the University. In addition, this University expenditure data is used in the preparation of reports to national organizations, for comparison with peer institutions, and in the Facilities and Administration Rate (indirect cost) proposal. See fiscal exhibit Ex003-03 Program Codes Decision Tree.

  1. Instruction and Departmental Research
  2. Sponsored Instruction and Training
  3. Academic Support
  4. Institutional Support
  5. Libraries
  6. Student Services
  7. Operations and Maintenance of Physical Plant
  8. Sponsored Research
  9. Other Sponsored Activities
  10. Public Service
  11. Other Institutional Activities
  12. Plant Funds

1. Instruction and Departmental Research

Program Codes:

01100

Instruction and Departmental Research

01200

Departmental Research

05000

Summer Session Instruction

07002-07009

Continuing Education Instruction

09000

Other Instruction

11990

AES Ag Exp Station Research

Definitions:

Instruction

The teaching and training activities of the University, whether it is for credit towards a degree or on a non-credit basis. This includes Summer Session, workshops, continuing education, and sponsored instruction. Activities that support instruction include preparation of course syllabi, preparation and/or distribution of class materials, academic counseling (not to be confused with student advising), and the curriculum committee. Instruction also includes designated operations, such as workshops, with the other Instruction program code 09000.

Departmental Research

Research, development and scholarly activities that are not sponsored research. That is, they are not separately budgeted and accounted for. Other scholarly activities include improving a faculty member’s instructional methods, improving competence in his/her field and contributing to the development of the particular discipline. It is not considered a major function, but is part of the instruction function of the University.

Examples of Costs:

  • Salaries, wages and related benefits of faculty and classified staff associated with course development, direct classroom and other teaching activities, or that are an integral part of departmental research. Many deans and department chairs also teach classes. Their salary would be split between instruction and departmental administration in accordance with the percent of time spent on each function.
  • Graduate Teaching Assistantships (GTAs) - both salary and tuition remission
  • Materials, such as lab supplies used directly in teaching a lab
  • Costs of equipment and equipment maintenance used for the classroom or training activity
  • Publication printing costs associated with the teaching activity
  • Travel directly related to Instruction or Departmental Research
  • Direct materials and supplies used for Instruction or Departmental Research
  • Recharges from service units that support Instruction or Departmental Research, such as Printing and Mailing

2. Sponsored Instruction and Training

Program Codes:

03001 - 03010

Sponsored Instruction

03600 - 03610

Sponsored Instruction Cost Share

Definition:
Specific instructional or training activity established by a grant, contract, or cooperative agreement. Includes such activities as America Reads Program, ELI workshops, US-ED Distance Education Alliance, short courses, sponsored field trips, and sponsored course development. This also includes any mandatory cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services that is required by some sponsors. See OSRAA Policy related to Cost Share for further information.

3. Academic Support

Program Codes:

01800
07001
11200
21010
30200
30400
30600
30800

Departmental Academic Support
Continuing Education Administration
Ag Experiment Station Administration
Extension Service Administration
Museums and Galleries
Educational Media Services
Dean's Office
Other Academic Support

Definition:
Expenses incurred for administrative and support services that benefit common or joint department activities such as in the Deans' offices, academic departments and divisions, educational media services, and organized research units. Organized research units include institutes, study centers, and research centers under the Vice President of Research. Examples include the Survey Research Center, Marine Freshwater Biology Center, Lab Animal Resources, Linus Pauling Institute, and Center for the Humanities.

Many deans and department chairs also teach classes. Their salary would be split between Departmental Administration and Instruction in accordance with the percent of time spent on each function.

Examples of Costs:

  • Faculty and classified salaries and benefits (Dean, Department Head, Administrative Assistant, Accountant, Business Manager, Office Assistant)
  • Personnel activities such as search committees, promotion committee, human resources document processing
  • Other committee meetings such as University Safety Committee, Commencement Committee, etc.
  • Training and travel which benefit common or joint departmental activities. Includes planning, reservations, preparing travel and reimbursement documents
  • Administrative support including correspondence, filing, calendar coordination, telephone coordination, and office management
  • Time card processing, time entry, review and analysis of payroll expenditures and labor distributions
  • Processing accounting transactions, journal vouchers, vendor payments, and reimbursements
  • Office supplies, postage, telephone costs and memberships.
  • Duties related to building managers and facility coordination
  • Installation and maintenance of computer hardware, including all peripherals, network administration and related support, and installation and maintenance of computer software and custom programming of software applications
  • Costs associated with a departmental library that is not a part of the University library.

NOTE: For costs related to fund raising or alumni activities, each Dean has an index designated for development costs. Student recruiting costs should also be charged to the index designated for development costs. Only this index should be used for these activities.

4. Institutional Support

Program Codes:

61000

General Administration

Definition:
Expenses associated with units that provide support to the entire University. This includes the President’s office, Provost, Vice Provost for Academic Affairs, Vice President for Research, Business Affairs, Procurement, Contracts, and Materials Management (PCMM), Legal Counsel, Budget and Fiscal Planning, Institutional Research, Human Resources, and Information Services.

5. Libraries

Program Codes:

30001

Libraries

Definition:
This program code is used for costs associated with the Valley Library on the Corvallis campus, the Guin Library at Hatfield Marine Science Center in Newport, and the Vet Med Library.

Examples of Costs:

  • Salaries and benefits related to the administration of the library
  • Purchase of books and periodicals
  • Travel & other costs related to the administration of the library
  • Book repairs and book restorations
  • Electronic materials and services

6. Student Services

Program Codes:

40002-40800

Student Services

46500

Student Health Service

82001

Scholarships & Fellowships

Definition:
Expenses incurred for the administration of student affairs and for services to students. This includes activities occurring in the offices of the Vice Provost for Student Affairs, Admissions, Registrar, Educational Opportunities Programs, Promise Program, Pre-College Programs, Career Services, Student Health Services, and Counseling & Psychological Services. It also includes expenses related to catalogs, commencement, scholarships/fellowships, other student services, and student advisors at the college level.

7. Operations and Maintenance of Physical Plant

Program Codes:

50002
50500
51000
51500
52000-55000

Physical Plant Administration
Custodial Services
Utilities and Heat Plant Administration
Waste Disposal
Grounds and Facilities Maintenance

Definition:
Expenses incurred for the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant (buildings, grounds, and equipment).

Examples of Costs:

  • Custodial and utility services
  • Grounds maintenance
  • Repairs, ordinary maintenance, and operation of buildings and other plant facilities that are basic features of the facility, i.e. toilet rooms that are required regardless of the use of the facility, and other common areas. This also includes general-purpose classrooms, which are defined as classrooms that are maintained by the general fund and scheduled through the Schedule Desk for any type of class instruction. Buildings owned by auxiliaries, such as Housing and Dining Services, fund their own operations and maintenance. Other building maintenance and repairs should be charged to the appropriate program code relating to the specific project or activity
  • Earthquake and disaster preparedness
  • Environmental safety
  • Biological waste disposal
  • Property, liability and all other insurance relating to property, space and capital leasing
  • Facility planning and management
  • Campus Freight which provides shipping and receiving assistance for large/heavy freight on campus is located within Printing & Mailing Services.
  • Planning for new space or planning and/or supervision of renovation projects
  • Annual space and equipment inventories

8. Sponsored Research

Program Codes:

11001-11989
12000-12001
130XX
150XX-155XX
16010
16503
17002, 17500

Ag Experiment Station Research (does not include 11200, Administration)
Forest Research Lab
Other Institutes and Research Centers
Sponsored Research (includes Research Training)
Internally Funded Research
Vessel Operations
Research Cost Sharing

Definition:
All research that is budgeted and accounted for separately. This is also called organized research. There is normally a proposal submitted, an award made, and activity and financial reporting to the sponsor. Each sponsored project’s financial records correspond to the Fund code that provides the dollars for the research. This includes research sponsored by Federal and non-Federal agencies and organizations, as well as, research activities that are separately budgeted and accounted for that are funded by the University.

Sponsored Research also includes research conducted by the Ag Experiment Stations and the Forestry Research Lab who receive funds from USDA and State legislative match, which they distribute and report back to the Federal and State governments on how the money has been used. This does not include administrative costs.

Sponsored Research includes cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services as required by some sponsors.

Examples:

  • Academic and classified staff salaries and benefits
  • Graduate Assistantships (GRA), including salary, OPE, tuition remission
  • Travel directly related to the research
  • Direct materials and supplies
  • Publication costs
  • Recharges from service units, such as Printing and Mailing, for costs associated with Sponsored Research
  • Repair and maintenance costs of equipment used exclusively for the activity

It does not include any administrative or instructional activity costs. It does not include building maintenance or repairs, or utility costs unless specifically authorized by the sponsor.

9. Other Sponsored Activities

Program Codes:

18103-18104
18153-18154
18300-18450
20103-20104
20153-20154
20300, 20450

Other Sponsored Activities - On Campus
Other Sponsored Activities - Off Campus
Other Sponsored Activities Cost Share
Sponsored Public Service - On Campus
Sponsored Public Service - Off Campus
Sponsored Public Service Cost Share

Definitions:

Programs and topics separately funded by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction or sponsored research. This includes health service projects, community service, extension programs, and cost sharing. It includes cost sharing. Cost sharing is the University’s support of a project through either cash or in-kind services, required by some sponsors.

Examples of Costs:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Publication costs

10. Public Service

Program Codes:

20600
20910
21022-21035
21101-21109
21112-21114
24000

Other Public Services (Services/Testing)
Extended Education
Extension Service Programs
Extension Service Programs
Extension Service Programs
Veterinary Teaching Hospital

Definition:
These costs are associated with extended education and the Cooperative Extension Service (USDA Smith-Lever funds and state legislative support). This does not include individually sponsored projects. It does include the Veterinary Teaching Hospital, as well as, designated operations that are service and testing, but not workshops. Examples are electric motor testing service, archeology services, asphalt testing, Seed Testing Laboratory, HHS youth camps, Oregon Climate Service, and Vet Diagnostic Lab testing services.

11. Other Institutional Activities

Program Codes:

450XX
450XX-456XX
46000
47000
47500
48000
48500
99100

Housing and Food Services
Student Centers and Activities
Intercollegiate Athletics
Parking Operations
Bookstores (OSU-operated)
Other Rentals
Other Auxiliary Enterprises
Service Centers

Definition:
Other activities of the University (auxiliaries and service departments) which are in the University’s financial statements.

Examples:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Computer costs and services used for the activity
  • Publications
  • Repair and maintenance costs of equipment used exclusively for the activity

12. Plant Funds

Program Codes:

90001-93000

Plant Construction/Improvement

97000

Renewal and Replacement

Definition:
This category includes acquisition, construction, or renovation of University land or buildings.

 

How to Request Banner Chart of Accounts (FOAPAL) Elements

Effective: 03/31/2006
Revised: 03/09/2016

Several offices are involved in Banner Chart of Accounts maintenance.  Following is a quick list of the various first-contacts, based broadly on the particular element and type of funding:

  • Fund Type 1x, 2x, 4x through 6x, and 9x and associated Index – Budget & Fiscal Planning Office
  • Fund Type 3x and associated Index – Office of Sponsored Research and Award Administration (OSRAA)
  • Fund Type 8x and associated Index – Specialized Admin Services-Capital Planning & Development
  • Fund Type 11 (cost share only) – Office of Sponsored Research and Award Administration (OSRAA)
  • Organization Codes – Budget & Fiscal Planning Office
    • Including HR Major Organization Codes – Budget & Fiscal Planning Office
  • Account Codes – Budget & Fiscal Planning Office
  • Program Codes – Budget & Fiscal Planning Office
  • Activity Codes – Budget & Fiscal Planning Office (web-based “OACIS” system)
  • Location Codes – Space Management-Capital Planning and Development

For Organizations, Programs, unrestricted and specialty Funds (types 1x, 2x, 4x-6x, and 9x) and associated Index codes:

Business Centers submit requests for unrestricted & specialty funds, organizations, major org (HR) designations, programs, and related index codes via the FOAPA Chart Element Request Form found on the FOAPA website.

Standardized additions, changes and terminations will be processed by the Budget & Fiscal Planning Office as quickly as possible and the initiating Business Center will be copied on the completed document.  Non-standardized requests related mainly to new or rearranged organizations and new or altered operations will be directed to the FOAPA Committee for review.  The FOAPA Committee is comprised of staff from Business Affairs, OSRAA, and the Budget & Fiscal Planning Office.  The committee will approve, deny, and/or seek additional information as needed.  Approved actions will be processed by the Budget & Fiscal Planning Office and the Business Center will be copied on the completed (both approved and denied) document(s).  If a request is denied, the Committee will provide the Business Center with feedback on the reason(s) and will provide alternate suggestions/options where applicable.

For Restricted Funds (type 3x) with associated Index codes and cost share funds:

The Office of Sponsored Research and Award Administration (OSRAA) establishes and maintains all restricted Funds, associated Index codes, and cost share funds.  Grants, contracts and gifts are based on documentation provided by the sponsor or donor.  Non-specific gifts may be established at the request (via FOAPA form or e-mail) of the Business Center, Dean, or Executive Administrator. Note: if a gift fund is needed for OSUF or ARF, the request must come from the respective foundation.

For Plant and Debt Retirement Funds (type 8x) and associated Index codes:

Specialized Admin Services-Capital Planning & Development coordinates the establishment and maintenance of all plant and long-term debt funds.

For Account Codes:

Account Codes are established and maintained through the FOAPA Committee.  Requests for new or altered account codes should be directed to the Budget & Fiscal Planning Office for review and vetting.

For Activity Codes:

Activity Codes are almost exclusively at the discretion of Colleges and departments.  To request Activity code additions, changes or terminations, use the Budget & Fiscal Planning Office Online Activity Code Input System “OACIS.”  This web application permits anyone with a valid OSU e-mail address to submit requests which route electronically to the appropriate Business Center for “Unit Chart” approval and then to the Budget & Fiscal Planning Office for “Institutional Chart” approval and Banner update.  The status of a request may be queried at any time via the OACIS search tool.  Once a request has a status of “IC Approved” the action will have been completed in Banner and available in Data Warehouse the next business day.  Questions about specific requests or the online system should be directed to the Budget Operations Manager in the Office of Budget and Fiscal Planning.

For Location Codes:

Location Codes are managed by Space Management-Capital Planning and Development.

 

Determine What Account Code to Use

Effective: 01/01/2003
Revised: 08/05/2016

To determine which account code to use on a transaction use the following considerations:

  1. Purpose of the transaction
  2. Description of account code in fiscal exhibit Ex003-02 Account Codes
  3. Information contained in OSU Fiscal Manual
  4. If the cost is for a service or other taxable transaction
  5. New information which is distributed from the OSU Business Affairs via FIS Quest list serve or other source.

Most importantly, consider the purpose of the transaction.  For example, food purchases could be for a nutrition class (instructional supply), workshop (conference refreshments), graduation event (hosting), or catering (for resale).    

EXPENSE ACCOUNT CODE CATEGORY ROLLUPS

20001   Supplies and Minor Equipment (201xx – 203xx)
21000   Agricultural Related
22000   Communications
22500   Postage and Shipping
23000   Utilities
23300   Waste Disposal
23500   Maintenance and Repairs
24000   Rentals and Leases
24500   Fees and Services (245xx – 249xx)
25000   Medical Services and Supplies (250xx – 251xx)
28000   Assessments (280xx – 284xx)
28501   Employee Related and 1099 reportable
28600   Conferences/Entertainment and non-OUS participant support
28700   Fiscal Management Expense
28800   Debt/Investment Expense
28900   Miscellaneous Services and Supplies
29000   Training
39000   Travel (390xx – 397xx)
39900   Subcontracts
40000   Capital Outlay (includes Equipment)
50000   Student Aid
60000   Items for Resale
70000   Indirect Costs
79000   Internal Reimbursements
80500   Depreciation Expense
88000   Student Loan-related Expense
90000   Transfers

Account codes in the 5xxxx, 6xxxx, 7xxxx, 8xxxx, and 9xxxx series have restrictions and are not to be used with certain funds.    See section 409-01 for details.

Account codes in the 0xxxx series are for revenue and are only used for non-OSU (cash) revenue or internal sales of Designated Operations, Service Centers, and Auxiliary Enterprises.

Although the purpose of the activity determines which account code to use, sometimes the funding source also has an influence.  Having the funding source (general funds, sponsored funds, designated operations funds, or auxiliary funds) is important when processing expenses.

MORE EXAMPLES:

  • If the University President rents an airplane to attend a board meeting in eastern Oregon, it should be charged to a travel account code.
  • If an airplane is rented to take aerial photos of the campus, the account code to be used is for equipment rental.
  • Advertising for the purpose of institutional promotion such as new students, Mom’s Weekend, or to advertise events for students is charged to account code 24612.
  • Advertising for the purpose of hiring personnel, bidding on the purchase of goods or services, or sales of goods is charged to account code 24611.
  • Use account code 28606 for conference facilities rental.
  • Account codes 24150 (Land Rental) and 24151 (Building Rental) should only be used when paying an outside vendor.  The only time they can be used on journal vouchers is a redistribution of an original vendor payment with the “I” document referenced.
  • At OSU, use account code 23522 for building maintenance materials, not for equipment maintenance materials.  For equipment maintenance supplies or materials use 23501 or 23523.
  • Use 29040 Training - Tuition/Registration-Employee instead of 28601 Conference Registration when the conference, workshop, or class enhances the ability of the attending employee in the performance of their duties or when academic course credit (including CPE credits) is given. Examples: computer software applications training, supervisory or other human resource training, organizational skills, writing skills, grant fundamentals workshop, or WACUBO management skills workshop.

Account Code Restrictions 

Many account codes are reserved for use with specific funds. 

GENERAL LEDGER ACCOUNT CODES:

Use only a Fund with these Account codes (No Index, ORG, Program or Activity codes) 

  • Axxxx – Asset accounts (Do not use A0901; this is internal to Banner)
  • Bxxxx – Liability accounts
  • Cxxxx – Control accounts (Do not use; internal to Banner)
  • Dxxxx – Fund balances (Do not use; internal to Banner)
  • E0xxx – Fund additions (Contact Business Affairs before using)
  • F0xxx – Fund deductions (Contact Business Affairs before using)

OPERATING LEDGER ACCOUNT CODES:

  • 0xxxx – Revenue Account Codes
       011xx-019xx Tuition and Student Fees - General fund only.
       02xxx Appropriations - 0011xx, 030xxx, 034xxx funds only.
       03xxx Gifts, Grants, Contracts - Restricted funds only (fund type 3x).
       07xxx Medical Services - only on Student Health funds.
       09xxx Internal Sales income - only on 05xxxx, 09xxxx,1xxxxx funds.
                           Do not use with Cash deposits.
  • 1xxxx – Payroll related expenses
       101xx -106xx salary - not allowed on 9xxxxx agency funds.
       109xx OPE – not allowed on 9xxxxx agency funds.
       1095x Graduate Tuition Remissions – not allowed on 9xxxxx agency funds.
  • 2xxxx – Supplies & services
       20190 testing group incentive – usually only on grants.
       23522 maintenance materials – use for building maintenance only.
       2490x designated operations support – general & gift funds only.
       28629 and 2863x participant support – usually only on grant funds; includes payments to/for Post Docs.
  • 3xxxx – Subcontracts
       399xx subcontracts – only allowed on grants.
  • 4xxxx – Capital Expenditures
       4010x equipment – not allowed to remain on 1xxxxx Auxiliaries or 09xxxx Service Centers funds at year end.
       Cost must be capitalized to A8xxx account codes.
  • 5xxxx – Student Aid
       51xxx, 52xxx scholarships – not allowed on E&G funds or grants.  Gift funds only, e.g. OSUF FSxxxx funds.
       53xxx Grants-in-aid – YIA and FSxxxx Athletic indexes only.
       55xxx participant support and 59xxx other student aid – not allowed on E&G funds. Cost only allowed on grants and gift funds.     Participant must be a registered OUS student.  286xx codes are used for Post Docs, visiting faculty stipends and non-OUS students.
  • 6xxxx – Merchandise for Resale
       Only allowed on Auxiliary enterprise and Service Center funds.
  • 7xxxx – Indirect costs
       70003 Designated Ops Administrative costs.
       70005 Facilities and Administrative (indirect) cost.
       Do not use. This is internally generated by Banner.
  • 8xxxx – Student Loans
       Do not use.  For Business Affairs only.
  • 9xxxx - Transfers
       Generally, must be between the same Fund Type.  
       Contact Business Affairs before use.
       91501 & 92501 Cost share transfers.  These are internally generated by Banner.   Do not use.

A matrix depicting specific account code restrictions can be found at fiscal exhibit Ex003-13 Account Code Restrictions.

Frequently Asked Questions (FAQ's)

See the FAQs for additional information

A Powerpoint, Demystifying Account Codes is available for your review.

 

General Ledger Account Codes

Effective: 01/01/2003
Revised: 08/27/2010

There are six major categories of account codes - A, B, C, D, E, and F.

A=Assets
B=Liabilities
C=Control Accounts
D=Fund Balances
E=Fund Additions
F=Fund Deletions

 

Assets


Effective: 01/01/2003
Revised: 08/05/2011

Cash

Funds received by the University from cash sales, credit card sales, proceeds from Bond sales, student loans, Certificates of Participation, legislative appropriations, and other sources.

Cash is categorized by account codes A0001 - A1100. The most common cash account code is A0901.

Receivables

Accounts Receivable is revenue earned but not received by the close of the fiscal year. Revenue has been earned if goods were sold or services were provided, either completely or substantially in-full, by the close of the fiscal year. If the receivable has not previously been recorded into Banner, then it should be recorded as a balance sheet asset. Use account code A3802 for year-end accrual entries.

Receivable account code series are:

  • A30xx SIS Receivables
  • A31xx A/R Miscellaneous, Non-SIS
  • A32xx Grants and Contracts
  • A33xx Notes Receivable
  • A35xx Contract Retainage Receivable
  • A38xx A/R Year End Accruals

Inventory

The Inventory account code series are:

  • A4001 Organized Storeroom Inventory
  • A4200 Inventory, Other
  • A4900 Year End Accrual Inventory

Prepaid Expense

This represents cash payments required by a third party vendor in advance of actually incurring the expenses. These are not expenses at the point payment is made. Examples include conference registrations or airline tickets paid in May when the activity won't occur until August. During Year End close, these payments should be recorded as a balance sheet asset, with account code A5901.

Prepaid Expense account codes are:

  • A5001 Miscellaneous Prepaid Expense
  • A5901 Prepaid Expense Year End Accrual

Fixed Assets

A Fixed Asset is tangible property with a cost of $5,000 or more and a useful life greater than one year. All other equipment is considered to be minor equipment.

Account Codes include (but are not limited to):

  • A8001 Personal Property
  • A8011 Equipment
  • A8012 Vehicles
  • A8031 Museum Collections
  • A8042 Library Books
  • A8100 Real Property

See fiscal policies related to Asset Accounting for more information.

Accumulated Depreciation on Fixed Assets

Accumulated depreciation is used in factoring the amount of reserves needed for equipment replacement. The replacement reserve is to be maintained equal to the accumulated allowance for depreciation.

The original cost of the asset, less the accumulated depreciation (updated monthly) gives the current value of the fixed asset.

Account Codes include:

  • A8511 Acc Dep – Equipment
  • A8611 Acc Dep – Building 
  • A8624 Acc Dep – Land Improvements
  • A8631 Acc Dep - IOTBs
  • A8641 Acc Dep - Infrastructure

 

Liabilities

Effective: 01/01/2003
Revised: 08/27/2010

Accounts Payable

Account series are:

  • B0001 Accounts Payable - SYSTEM USE ONLY
  • B0200 Taxes Payable
  • B0300 Miscellaneous Accounts Payable

Salaries and Wages

Account series are:

  • B1100 Accrued S & W Payable
  • B1200 P/R Withholding/OPE Payable
  • B1300 HRIS Payroll Clearing
  • B1900 S & W Year-End Accruals

Deposits

Account series are:

  • B4001 - B4004 Key Deposits
  • B4100 Family Housing Deposits
  • B4200 Student Safekeeping
  • B4900 Other Deposits

Undistributed of Unearned Income

This represents cash received from a third party in advance of earning the funds as revenue. Examples include:

  • Summer camp fees received in one fiscal year for a camp being held in the following fiscal year.

These receipts should be recorded as a balance sheet liability. Use account code B5801 for year end accrual entries.

Account series include:

  • B5100 Prepaid Tuition and Fees
  • B5201 Undistributed Indirect Cost Credits
  • B5800 Miscellaneous Undistributed Income

 

Control Accounts

There are no direct entries to "Cxxxx" control accounts. The data is system generated.

 

Fund Balances

There are no direct entries to "Dxxxx" fund balances. The data is system generated.

 

Additions

These accounts (Exxxx) are only for proprietary funds and reserves connected with auxiliaries and service centers.

 

Deletions

These accounts (Fxxxx) are only for proprietary funds and reserves connected with auxiliaries and service centers.

 

Document Codes

Each document in Banner has an identifier. The number starts with a document code.

E = manual encumbrances
F = FUPLOAD from SIS/AR (postings on student accounts receivable and cash received at Cashiers)
I = invoice, including reimbursements through the payable system
J = journal vouchers
L = beginning budget entry
M = fixed asset adjustment entry
P = purchase orders
S = Student Accounts/Cashiers
V = FUPLOADS into FIS from other university systems or OUS
Z = Purchasing Card

Note: A FUPLOAD is a table where data from a subsidiary system is uploaded (“fed”) into FIS Banner.

 

Rule Codes

Rule codes group similar transactions for internal posting and tell the computer how to process documents. For this reason, do not mix rule codes on a single document. The most frequently used are listed below. Each rule code begins with either a letter or a number.

1 =

Budget Entry

1BTE

Operating Budget Adjustment (fund type 11) – Budget Office use only

1BUE Initial Budget (fund type 11) – Budget Office use only
1GFT

Budget to FT36 gift funds.

Funds include 438xxx OSUF Endowed Funds (those having 008xxx state matches); FExxxx OSUF Endowed Gift Funds (those not having 008xxx state matches); FGxxxx Ag Research Foundation Gifts; FSxxxx OSUF Pass-Thru (only FT36 gifts); M2 & M3xxxx OSU Gift Funds (non-scholarship); and M4xxxx OSU Gift Funds (scholarship).

1%GF

Unit Budget Adjustment (fund type 11, within the same fund and college) – BC has final approval
1%GP Unit Budget Adjustment (fund type 11, between general & special project funds, within the same college) – BC has final approval
1%AS Unit Budget Adjustment (fund types 12 through 29) – BC has final approval
1PB%

1PBA  Project Budget (fund types 3x and above) where award is being increased or decreased – OSRAA has final approval

1PBB  Rebudget within the same index/fund. Most commonly used by BCs. OSRAA has final approval.

1PBC  Closeout when budget is reduced to close. OSRAA has final approval.

1PBD  Initial budget on all new awards (this does not include pending budgets). OSRAA has final approval.

1PBE  Other Budget not counted as an actual award (i.e. pending indexes). OSRAA has final approval.

2 =

Encumbrances

2ENC

Original Encumbrance

2LIQ

Encumbrance Total Liquidation/Encumbrance Closed

2LQP

Encumbrance Part or Total Liquidation/Encumbrance Open

3 =

Journal Entry (See fiscal exhibit Ex003-22 JV Rule Code Matrix for further info)

5 =

General Ledger

5GLC

General Ledger Conversion Rule

6 =

Automated  FUPLOADS

7 =

Payroll Encumbrances and OPE

8 =

Accounts Receivable (cash)

C =

Cancel Checks

CNNC

Cancel check - C/M w/o encumbrance

CNNI

Cancel check - Invoice w/o encumbrance

D =

Depreciation

E =

Encumbrances

E090

Year End Encumbrance Roll

G =

Grant/Cost Share

GRCC

Grant - Cost Share Charge

GRCG

Grant - Cost Share Grant

GRIC

Grant - Indirect Cost Charge

GRIR

Grant - Indirect Cost Recovery

H =

Payroll

I =

Invoices

INNI

Regular Invoice

INEC

Credit Memo with Encumbrance

INEI

Invoice with Encumbrance

INEP

Invoice with Encumbrance Charged PY

INER

Credit Memo with Encumbrance PY

P =

Purchase Orders

PORD

Establish Purchase Order

PCRP

Cancel Purchase Order in Prior Year