This information replaces FIS 603-05 Completing a Plant Fund Request Form


Effective: 01/01/2003
Revised: 01/14/2010

A FUND within the Unexpended Plant Funds represents a specific source of revenue used to finance all or a portion of a capital construction, improvement or repair project.  The Fund Code is a 6-digit number that uniquely identifies a particular FUND.  The Fund Codes for plant accounting are as follows:

  • 800000 - 804999 Unexpended Plant Funds
    • includes Auxiliary Funds and Building Use Credits
  • 805000     Special Unexpended Plant Projects
    • rarely used
  • 807000 - 809999 Gift/Grant/Contract Plant Projects
    • includes SELP loans
  • 810000     State General Fund Appropriations Projects
  • 815000     Article XI-F(1) Bond Plant Funds
  • 820000     Article XI-G Bond Plant Funds
  • 822700     XI-G Bond Interest
  • 823000     COP Plant Funds
  • 825000     Restoration and Insurance Plant Funds
  • 830000     Renewal and Replacement Reserves
  • 840000     Renewal and Replacement – Auxiliary Enterprises

The Revenue Source is required information and must indicate the source of the revenue for the project, and in the case of Article XI-F(1) bonds, the source that will repay the debt service.  The Revenue Source should coincide with the Fund Code.  The more common revenue sources used for OUS projects are as follows:

  • General Fund Appropriation
  • Article XI-G Bonds
  • Article XI-F(1) Bonds
  • Auxiliary Enterprise Balances
  • Gifts and Grants
  • Building Use Credits
  • Commingled Student Building Fees
  • State Restoration Funds
  • Certificates of Participation (COP)
  • Special Funds (i.e. lottery funds, Board’s reserve for Architectural and Engineering Planning)

Other required information includes:

  • Organization Code – the code that represents the function or department responsible for the FUND.
  • Program Code – the code that describes the plant construction or improvement activity.
    • 90000     Plant Construction and Improvement
    • 90001     Plant Construction
    • 93000     Plant Improvement
    • 97000     Renewal and Replacement
  • Fund Manager – name of the person in charge of or having control over the FUND.
  • Budget – a required entry and should give the total budget for the FUND.  In the case of a legislatively approved project, this would be the same as the Expenditure Limitation, unless there will be more than one FUND for the project.  In that case, the amount would be a specific FUND’s share of the expenditure limitation.
  • Requested By – is a required field and must show who is requesting the FUND to be established (OSU Facilities Services Controller).
  • Comments – is a required field and it must give a brief explanation of the project and its relationship (if any) to other established FUNDS.
  • Finally, the document must be signed and dated by the OSU Facilities Services Controller.

Plant Fund Request Forms may be obtained from Facilities Services at 7-4921.