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Policy 501.2

1 Introduction

1.1 The purpose of this policy is to provide an explanation of the account numbering system of the University. The statement is arranged to facilitate reference and account number identification as well as to provide a broad explanation of the format and content of the University's Chart of Accounts.

2 Scope

3 Definitions

3.1 Regular Term Instruction

This program includes departmental research and general academic instruction offered for credit or non-credit through a regular academic department during a regular term or session. It includes academic departmental heads, departmental chairpersons, all budgeted teaching positions, and support personnel subject to supervision and direction by persons filling the aforementioned positions.

3.2 Summer Term Instruction

This program includes departmental research and general academic instruction offered for credit or non-credit through a regular academic department during a summer term or session.

3.3 Non-Credit Extension Instruction

This program includes instruction for which degree credit is not granted, usually offered to students through extension divisions of the institution. It includes educational activities in the form of adult education, adult basic education, avocational education, continuing education, personal development, and professional review, renewal, and improvement. Instruction may be delivered as regular courses, short courses, special courses, conferences, consortia, correspondence courses, seminars, or workshops. Costs include program directors, instructional and support personnel, services, and materials required for non-credit extension instruction.

3.4 For Degree Credit Distance Education

This program includes instruction for which degree credit is granted, usually offered to students through extension divisions of the institution. Courses for which credit could be granted as part of a degree program, even though the student is not enrolled in a degree program, would be included in this category. Costs include program directors, instructional and support personnel, services, and materials required for for-credit distance education. This program was created primarily to monitor activity related to the comprehensive funding provided by the General Assembly in 1998 with the intent of expanding access to higher education through off-campus initiatives.

3.5 Organized Research

This activity includes research efforts of a specified scope which are conducted for the primary purpose of producing identified research outcomes, whether commissioned by an external agency or separately budgeted within the institution. It includes research project personnel and excludes research administrators and their support personnel.

3.6 Community Services

This program includes those public services, whose primary function is not instruction and departmental research or organized research, directed to members of the community, i.e., persons external to the institution, and not classified elsewhere. It includes community counseling and consulting, advisory and reference services, and community projects. It includes organizational divisions which provide varying combinations and types of services, and excludes divisions which are exclusively instructional in their operation. It includes The Institute of Government, and continuing education centers.

3.7 Libraries

This program includes organizational divisions whose responsibility includes the collection, classification, cataloging, displaying, maintenance, restoration, and distribution of published, recorded, duplicated, discovered, and created materials and objects. Also, it includes the various forms of aid and assistance provided to facility users.

3.8 General Academic Support

This program includes the non-library services which provide support to, and are an integral part of, one or more of the three primary activities (instruction, research, and public service) numbered 100, 110, and 140, including their constituent programs. It includes academic and research administration (college deans, faculty deans, and research deans), academic computing services (instructional computing and research computing), ancillary support (demonstration schools, glass blowing shops, laboratory schools, nuclear reactors, and planetariums) audiovisual services (closed circuit television, learning resource facilities, and film, record, and video facilities), and museums and galleries (arboretums, botanical and zoological gardens and traveling displays).

3.9 Student Services

This activity includes the actions which contribute to the student's emotional and physical well-being and to their intellectual, cultural, and social development. It includes student services administration (Dean of Students), student admissions and records (recruitment, evaluation, registration, catalogs, and identification of students), student counseling and career guidance (placement and testing), student financial aid administration (administration of student loans, grants, and work study programs, and financial counseling), student social and cultural development (orientation programs, minority affairs, and student religious and political organizations), aural broadcasting services, and symphony orchestras.

3.10 Institutional Support

This activity includes the actions and services which provide daily operational support, excluding physical plant operations, to the institution. It includes all central, executive level management of long-range planning for an entire institution, all areas of executive direction (the governing board, the chief executive officer, and the senior executive officers), fiscal operations (accounting, payroll, contracts and grants, trusts, systems, cashiers, budgeting, and internal auditing), administrative data processing (institutional accounting, payroll, and room scheduling) facility management, employee personnel and records, central purchasing, central transportation (campus traffic, campus buses, receiving and shipping), central mail service, central telephone service, campus safety, (campus security and watchmen), alumni and community relations (alumni records and publications, public information, news service, and commencement), and fund raising and development (foundations).

3.11 Physical Plant Operations

This activity includes the services of operating, repairing, and maintaining existing facilities and grounds and providing utility services. It includes custodial services, property insurance and controls, utility plants, utility purchase and distribution, fire protection and campus architects. It excludes capital expenditures for plant expansion, modification, and architectural services related to such projects; these expenditures are provided in activity number 300. The costs of physical plant operations associated with auxiliary enterprises and independent operations are excluded from this activity; these costs are charged or allocated to the appropriate self-supporting entity.

3.12 Academic and Student Support

This classification consolidates, for State-level budget presentations, certifications, and controls, two pre-existing activity and program categories. The categories are identified in Part I of the University of North Carolina Chart of Accounts as (1) program 152 General Academic Support, and (2) activity 160 Student Services. Each of these two categories must be consulted for identification of the constituents of this consolidated classification. Also, each of the two categories remains valid and applicable for all accounting, budgetary, and financial reporting purposes other than for State-level budget presentations, certifications and controls. This consolidated classification replaces, in conjunction with classification 188, the previously-defined classification program 189.

3.13 Administrative Support

This classification consolidates, for State-level budget presentations, certifications, and controls, two pre-existing activity and program categories. The categories are identified in Part I of the University of North Carolina Chart of Accounts as (1) program 170 Institutional Support, and (2) activity 180 Physical Plant Operations. Each of these two categories must be consulted for identification of the constituents of this consolidated classification. Also, each of the two categories remains valid and applicable for all accounting, budgetary, and financial reporting purposes other than for State-level budget presentations, certifications and controls. This consolidated classification replaces, in conjunction with classification 187, the previously-defined classification program 189.

3.14 Auxiliary Administration

This program includes the centralized managerial service for the auxiliary service operations. It provides governance to two or more of the auxiliary service operations identified by programs numbered 202 through 219.

3.15 Campus Center

This program includes the management, operation, and maintenance of the campus center or student union facilities.

3.16 Food Services

This program includes the management, operation, and maintenance, or subcontracting, of the institution's various food-serving programs. It includes such functions whether operated in dining halls, lunchrooms, cafeterias, snack bars, vending machines, or by catering.

3.17 204 Health Services

This program includes the management, operation, and maintenance of the dispensary or infirmary for purposes of providing medical attention to students.

3.18 Housing Services

This program includes the management, operation, and maintenance of facilities providing housing, residence, and lodging services for students.

3.19 Laundry Services

This program includes the management, operation, and maintenance of washing, cleaning, dry cleaning, ironing, and linen rental services for students.

3.20 Recreational Services

This program includes the management, operation, and maintenance of recreational, cultural, and social programs for students. It includes student organizations, art exhibitions, dances, festivals, receptions, banquets, intramural and inter-collegiate athletics, concerts, guest lectures, and visiting artist/concert series.

3.21 Student Stores

This program includes the management, operation, and maintenance of service facilities which provide textbooks, supplies, materials and instruments to students.

3.22 Central Motor Pool

This program includes the management, operation, and maintenance of the institution's central motor vehicle pool.

3.23 Rental Property

This program includes the management, operation and maintenance of the institution's rental properties not qualifying for inclusion in program number 205. It includes lodging facilities available to faculty and staff.

3.24 Vehicle Registration

This program includes the management, operation, and maintenance of the vehicle registration, parking, and control services provided to faculty, staff, and students. It excludes the institution's safety and security force; it is included in activity number 170.

3.25 Other Auxiliary Operations

This program includes the management, operation, and maintenance of institutional-related auxiliary enterprise operations not qualifying for inclusion in one of the identified auxiliary enterprises.

3.26 Continuing Education Center

This program includes the operation of continuing education centers, or components thereof, which are financially self-supporting.

3.27 Student Financial Aid

This activity includes the monies presented to individuals enrolled in formal institutional coursework as scholarships, fellowships, traineeships, grants-in-aid, prizes, or awards. The individuals are not required to and do not render services as consideration for the monies presented and are not required to repay the amount received. Also, this activity includes the state's contribution or matchings for work study, in auxiliary enterprises or elsewhere in an institution, and student loan programs. It excludes the ultimate disbursements of work study and student loan monies to student beneficiaries. The disbursements of work study monies to student-employees are classified according to the activity or program in which the services are rendered. The disbursement of student loan monies is classified within the loan fund group as the creation of loans receivable. The mandatory transfer of state matchings for student loan programs from the current fund group to the loan fund group is an element of this activity. It includes the awards to students from the supplemental educational opportunity grants program, but excludes the awards from the basic educational opportunity grants program. The receipts and disbursements of basic educational opportunity grants program monies are contained within the agency fund group. Also, it excludes student financial aid administration; it is included in activity number 160.

3.28 Capital Improvements

3.29 Appalachian State University Foundation Inc.

This program includes all receipts and disbursements of the Appalachian State University Foundation. See Foundation Chart of Accounts for more detail.

3.30 Multi-Activity

This activity is applicable with those revenue and indirect cost transactions not identifiable with an existing sole activity or program, but indistinguishably associated with two or more activities or programs; its use is limited.

4 Policy and Procedure Statements

4.1 Account Numbers

4.1.1 The account coding system:

  1. Provides uniformity in the coding of accounts throughout the University.
  2. Provides greater capability for generating financial information for management reports, cost analysis, etc.
  3. Provides a method to meet the record keeping requirements of the Office of State Budget and granting agencies as well as to generate more meaningful information for improved budget and expenditure reporting.
  4. Creates a sound base for the University's accounting systems and the development of an effective program utilizing electronic data processing equipment.

4.1.2 The account numbering system used by the University is based on the Uniform Chart of Accounts for The University of North Carolina System (the "Consolidated University"). All the constituent institutions of the Consolidated University use this uniform chart as a basis for their accounting systems. It is designed to provide uniformity in reporting the budget and expenditures to the Consolidated Central Administration and the Office of State Budget and flexibility to meet the particular needs of each institution.

4.1.3 The account numbers appear on all financial reports produced by the automated accounting system and are used on personnel and payroll forms, procurement requests, purchase orders, travel forms, and other documents of a financial or budgetary nature affecting the University accounts. The account numbers provide a means of interpreting and classifying data into an abbreviated and condensed format.

4.1.4 To maintain standard coding of information and avoid unnecessary duplication of numbers and effort, all deletions and additions to the Chart of Accounts must be approved by the Assistant Controller for State Funds.

4.1.5 Information and assistance in the coding of accounting transactions can be obtained by contacting the Controller's Office.

4.2 Budget Account Number Format

4.2.1 Each budget account number in the Chart of Accounts contains 12 digits which are grouped into four principal segments as follows:

XXXXXX-XXXXXX

  1. 6-Digit Fund
  2. 6-Digit Account

4.2.2 Standard meaning has also been assigned to each number within a segment as explained below.

4.2.3 The segments are arranged in an order that facilitates accounting and financial management within the framework of the State budgetary procedures, as well as other funds administered by the University.

4.2.4 Identification of the proper fund is of primary importance in fund accounting. All fields of information in the account number must be entered in the sequence presented above.

4.2.5 Department (XXXXXX-xxxxxx) - The Department code identifies the specific University administrative unit (academic department, office, section, division, etc.) responsible for the budget account. Each administrative unit of the University has been assigned a unique department number for this purpose.

4.2.6 Account (xxxxxx-XXXXXX) - The Account code element of a budget account number identifies either the type of expenditure for an expense account or the source of revenue for a revenue account.

4.2.7 Expenditure Accounts - Expenditures identify the various natural usages of monies in supporting the diverse programs and operations of the University and are classified by account class, major account, minor account and subsidiary account. In this standardized chart of accounts the broadest standard classification of expenditures is by account class. Account classes are divided into major account. Some major accounts are divided into minor accounts. Some minor accounts are further divided into subsidiary accounts. Conversely, subsidiary accounts summarize into minor accounts, minor accounts summarize into major accounts and major accounts summarize into account classes. This can be illustrated as follows:

X00000 ACCOUNT CLASS

  1. XX0000 Major Account
  2. XXX000 Minor Account
  3. XXXXXX Subsidiary Account

4.2.8 The expenditure accounts extend from the 610000 class account to the 880000 class account. For detailed listing, refere to Appendix 1, General Program Code Definitions and Appendix 2, Rule Codes.

4.2.9 Revenue Accounts - Revenues identify the various means of financing the diverse programs and operations of the University and are classified by major source, minor source and subsidiary source. The broadest standard classification of revenues by source is the major source, such as "Regular Term Tuition". Most major sources are divided into minor sources, such as "Resident Tuition-Regular". Some minor sources are further divided into subsidiary sources. Conversely, subsidiary sources summarize into minor sources and minor sources summarize into major sources. This can be illustrated as follows:

X00000 MAJOR SOURCE

  1. XX0000 Minor Source
  2. XXXXXX Subsidiary Source

4.3 Expenditure Code Listing and Definitions

4.3.1 Expenditure Code Listing and Definitions

5 Additional References

6 Authority

7 Contact Information

8 Original Effective Date

9 Revision Dates