University Funds

DESCRIPTION FUND NUMBERS FUND GROUPINGS
 
A. CURRENT NON-SPONSORED

Definition
Expense Allowability

1. Centrally Allocated Funds:

O&M (Unrestricted)
1000-1003 NS
Central Reserves (Unrestricted) 1024 NS
Indirect Cost Recovery (Unrestricted) 1040-1043 NS
State Specials (Restricted) 1520-1558 NS

2. All Other - Unrestricted

Auxiliaries
1100-75, 1163 NS
Internal Service Organizations 1150-1162, 1164-1185, 1200-1235 NS
Sales/Service - Misc Activities 1190, 1194-98 NS
Non-Hospital Patient Clinics 1021, 1022 NS

3. Restricted:

Federal Appropriations
1300-1502 NS
 
Private Practice
Definition
Expense Allowability
1570, 1571 (to be determined)
Federal Student Aid 1575, 1577, 1579, 1581, 1810-14, 1822-26, 1835-39, 1847-51 NS
State Government 1576, 1578, 1580, 1582, 1815-16, 1827-28, 1840-41, 1852-53, 1883-84 NS
Local Government 1817, 1829, 1842, 1854 NS
 
Foundations & Other Private Funds
Definition
Expense Allowability
1818-21, 1830-34, 1843-46, 1855-59 PVT
Other Restricted 1890, 1895-1898 NS

 B. CURRENT SPONSORED
Definition
Expense Allowability

Restricted
16XX, 17XX, 19XX SP

 C. NONCURRENT
Definition
Expense Allowability

Loan Funds (Restricted)
5XXX NC
Endowment Funds (Restricted) 6XXX NC
Plant Funds (Restricted & Unrestricted) 7XXX NC
Agency Funds (Restricted) 9XXX NC


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http://www.fpd.finop.umn.edu/groups/ppd/documents/Appendix/Fund_Types.cfm
Updated: May 1, 2002