The Chart of Accounts is maintained by the System Administration team within Financial Management Services. This includes all of the following chartfield values used to record accounting transactions.

The Cost Center is an 8-digit assigned value that pulls all the other chartfield values together. This value becomes your SpeedType or SpeedChart key that automatically populates valid chartfield values associated with this number when used in the system.

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The fund group (4 digits) identifies and categorizes the source of funding for a Cost Center. 

For details on specific funds, please see the Use of Funds Guide.

Fund Groups Description Definition
2XXX State Funding Funds that are provided by the state not classified as designated or auxiliary funds. State funds are used to support the academic programs and the general operating expenses of the University. Technically unrestricted although some appropriations may be restricted by Education Code or the General Appropriations Act.
3XXX Designated (Unrestricted) Funding Revenue that is received from Tuition & Fees as a means of supporting the Universities academic programs and general operating expenses. Technically unrestricted although some fees or transfers may be restricted by policy.
4XXX Auxiliary Enterprises Self-supporting entities that exists to furnish services to students, faculty, or staff and charge fees directly related to although not necessarily equal to the cost of the services.
5000 – 54XX Restricted Funding Resources that are available for financing operations but limited by a donor or other external agency for specific purposes, programs, departments or schools.
5010 Restricted Gifts for Research Resources that are available for financing operations but limited by a donor or other external agency specified to be used for the sole purpose of research.
5500 – 59XX Sponsored Programs Funds received from Federal, State or other governmental agencies or private organizations that are provided on a contractual or grant basis with the restriction that the funds be used for a specific purpose. These funds may only be used for the intended purpose and must be spent in accordance with terms specified in an agreement established between the sponsor and the University.
6XXX Endowments Special funds whereby the principal is held for investment and the interest earned on the principal is spent as directed by the donor.
7XXX Plant Resources that are available for funding Maintenance and Operations of Plant, Construction in Progress and other Capital Assets. (Such as buildings, infrastructure, major improvements, etc.)
8XXX Loan Institutional resources that are available for loans to students, faculty or staff.
9XXX Agency Agency funds are resources held by the University in a fiduciary capacity for organizations or entities not directly affiliated with the University.

An account is a five digit code assigned to each accounting transaction in order to categorize activity for reporting purposes. The following query can be used to refer to all available accounts – Navigation: Gemini Financials-> Main Menu-> General Ledger Custom-> CC Queries-> Account Values

For details on specific accounts, please see the Account Detail Guide.

Account Range Description Definition
Operating Revenue
40000 – 44999 Net Student Tuition  All student tuition and fee revenue earned for educational purposes, net of tuition discounting. Accounting use only.
45000 – 45999 Sponsored Programs  Funding received from local, State, and Federal governments or private entities for services performed under grants, contracts, or other agreements. This category also includes pass-through awards/contracts. Accounting use only.
46000 – 46999 Net Sales and Service of Educational Activities  Revenue that is related to the conduct of instruction, research, and public service and revenue from activities that exist to provide an instructional and laboratory experience for students that create goods and services that may be sold. 
47000 – 47999 Net Auxiliary Enterprises  Revenue derived from a service to students, faculty, or staff in which a fee is charged that is directly related to, although not necessarily equal to the cost of the service (examples include bookstores, dormitories, dining halls, snack bars, inter- collegiate athletic programs, etc.). 
48000 – 48999 Other Operating Revenue  Other revenue generated from sales or services provided to meet current fiscal year operating needs, which are not included in the preceding categories. Revenue should be earned to meet current operating needs and not related to one-time events such as insurance claims. 
Operating Expenses
50000 – 54999 Salaries and Wages Expenses for all salaries and wages of individuals employed by the institution including full-time, part-time, longevity, hourly, seasonal, etc. Includes salary augmentation and incentive compensation. Accounting use only. 
55000 – 59999 Payroll Related Costs Expenses for all employee benefits paid by the institution or paid by the state on behalf of the institution. Includes supplemental retirement annuities. Accounting use only. 
69001 Membership Dues  – Payments for professional memberships and community organization memberships for employees. 
69003, 69041 Registration Fees, Meetings, and Conferences Payments made for employees to attend professional conferences and meetings. 
60001 Cost of Goods Sold Purchases of goods for resale and raw materials purchased for use in the manufacture of products intended for sale to outside entities or individuals.   
61000 – 61999 Professional Fees and Services Payments for services rendered on a fee, contract, or other basis by a person, firm, corporation, or company recognized as possessing a high degree of learning and responsibility. Includes such items as services of a consultant, legal counsel, financial or audit fees, medical contracted services, guest lecturers (not employees) and expert witnesses. 
69017 – 69029 Other Contracted Services Payments for services rendered on a contractual basis by a person, firm, corporation or company that possess a lesser degree of learning and responsibility than that required for Professional Fees and Services. Includes such items as temporary employment expenses, janitorial services, dry cleaning services, etc. 
69006 Fees and Other Charges Payments for various fees such as estate settlements, court costs, document filing fees, etc. 
62000 – 62999 Travel Payments for travel costs incurred by employees and board members for meetings and training. 
63000 – 63999 Materials and Supplies Payments for consumable items. Includes, but is not limited to: computer consumables, office supplies, paper products, soap, lights, plants, fuels and lubricants, chemicals and gasses, medical supplies and copier supplies. Also includes software licenses not meeting the definition of capital, postal services, and subscriptions and other publications not for permanent retention. 
64000 – 64999 Utilities Payments for the purchase of electricity, natural gas, water, and thermal energy.  
65000 – 65999 Communications Electronically transmitted communications services (telephone, internet, computation center services, etc.). 
66000 – 66999 Repairs and Maintenance Payments for the maintenance and repair of equipment, furnishings, motor vehicles, buildings and other plant facilities, and waste disposal. Includes, but is not limited to repair and maintenance to copy machines, furnishings, equipment – including medical and laboratory equipment, office equipment and aircraft. 
67000 – 67999 Rentals and Leases Payments for rentals or leases of furnishings and equipment, vehicles, land and office buildings (all rental   of space). 
68000 – 68999 Printing and Reproduction Printing and reproduction costs associated with the printing/copying of the institution’s documents and publications. 
69014 Royalty Payments Payments incurred for copyright and patent royalties. 
71000 – 71999 Bad Debt Expense Expenses incurred by the university related to nonrevenue receivables such as non-payment of student loans. Accounting use only. 
69004 Insurance Costs and Premiums Insurance premiums and fees associated with the various self-insurance programs, including professional medical liability. 
  OPEB Expense An estimate of year-end expense from the actuarial valuation of the OPEB plan. Accounting use only.
  Pension Expense An estimate of year-end expense which will be allocated from the Texas Comptroller’s Office based upon prior year amounts. Accounting use only. 
70000 – 70999 Scholarships and Fellowships Payments made for scholarship grants to students authorized by law, net of tuition discounting. 
79000 – 79999 Depreciation and Amortization Depreciation on capital assets and amortization expense on intangible assets. Accounting use only. 
74000 – 74999 Federal Sponsored Program Pass-throughs to Other State Agencies Pass-throughs to other Texas state agencies, including other universities, of federal grants and contracts. 
75000 – 75999 State Sponsored Program Pass-throughs to Other State Agencies Pass-throughs to other Texas state agencies, including Texas universities. 
  Other Operating Expenses Other operating expenses not identified in other line items above (e.g., certified non-profit healthcare company expenses, property taxes, credit card fees, hazardous waste disposal expenses, etc.). Other claims for settlements, judgments and lawsuits are considered non-operating expenses. 
80000 – 89989 Capital Asset Purchases Capital costs include the cost to purchase or constructed a single item that is expected to last more than one year. For most capital, the single item must have a unit cost of $5,000 or more including all parts, alterations, and transportation costs required to place the item into service.
89991 Indirect Cost Recovery on Sponsored Programs Indirect cost is a rate-based charge applied to most sponsored programs in an effort to recover a portion of the cost of supporting and providing space for use in externally funded research, instruction, and other activities. Accounting use only.
Non-Operating Revenue
49000 – 49099 State appropriations Appropriations are revenue from the State of Texas’ general fund in support of state agencies. Revenue may include special initiative and program funds including pass-through revenue from the appropriations of other state agencies (primarily state supported employee benefit funding). Accounting use only.  
49800 – 49899 Non-exchange Sponsored Programs Non-exchange transactions occur when the value exchanged between transaction participants in not equal. Activity within this category includes revenue for the Federal Pell grant and similar programs and the Texas Research Incentive Program (TRIP). Accounting use only. 
49200 – 49299 Gift Contributions for Operations Revenue received from external donors for use in general operations. This category excludes donations that are restricted to capital purchases and donations for addition to the University’s endowment. 
49300 – 49389 Net Investment Income Revenue received in the form of interest and dividends from State treasury balances and bank accounts, as well as the Short, Intermediate, and Long Term funds. For annual financial reporting purposes, realized gains and losses are also included in this category although excluded form monthly reporting and the Analysis of Financial Condition. Accounting use only.
49390 – 49399 Unrealized Investment Gains and Losses Transactions represent the cumulative annual unrealized gains and losses on investments. Accounting use only. 
49600 – 49699 Gifts for Capital Acquisition Revenue received from external donors for the purchase or construction of capital assets. This category excludes donations for general operations and donations for addition to the University’s endowment. 
49700 – 49799 Gifts for Endowments Revenue received from external donors for addition to the University’s endowment. This category excludes donations that are restricted to capital purchases and donations for general operations. 
Non-Operating Expenses
72000 Claims and Losses Payments for claims from self-insurance programs. Other claims for settlements, judgments and lawsuits are considered non-operating expenses. Accounting use only. 
  Other Non-Operating Expenses

Other expenses not directly related to the University’s primary mission but activities that indirectly support the mission and are critical components of its financial performance. Other claims for settlements, judgments and lawsuits are considered non-operating expenses.


For categories that do not have an account range listed, please contact the Accounting and Financial Reporting department at [email protected] with questions.

Function codes (3 digits) are expense classifications established to report expenses in financial statements and to categorize expenses for calculating indirect cost reimbursement rates on sponsored projects for Indirect Cost Proposals. 

Function Code Description Definition
Instruction
101 Instruction All teaching and training activities of the University, whether they are offered for credits toward a degree, certificate, or on a non-credit basis, and whether they are offered through regular academic departments or separate divisions, such as a summer school division, an extension division, or athletics. Informal research activities are also classified within instruction. Informal research is research that is not separately budgeted and accounted for or has not been specifically organized to produce research outcomes.
Research
201 Departmental Research Departmental research means research, development, and scholarly activities that are not sponsored research, but are separately accounted for and budgeted by an organizational unit within the University.
202 Organized Research – On-campus Organized research means all research and development activities of an institution that have been specifically organized to produce research outcomes and are separately accounted for and budgeted. Research and development means all research activities, both basic and applied, and all development activities that are performed by the University. Research is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes.

Sponsored research means all research and development activities that are supported by external entities. University research means all research and development activities that are separately budgeted and accounted for under an internal application of institutional funds. Examples may include cost sharing or University funded research through a competitive application and award process.
203 Organized Research – Off-campus Organized research means all research and development activities of an institution that have been specifically organized to produce research outcomes and are separately accounted for and budgeted. Research and development means all research activities, both basic and applied, and all development activities that are performed by the University. Research is defined as a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes.

Sponsored research means all research and development activities that are supported by external entities. University research means all research and development activities that are separately budgeted and accounted for under an internal application of institutional funds. Examples may include cost sharing or University funded research through a competitive application and award process.
Public Service
304 Public Service – Other Sponsored Projects Other sponsored projects are activities that are sponsored by external entities and are not research or institution. This classification represents sponsored public service projects that benefit the public at large or special public sectors such as community and health service programs.
305 Public Service – Other Institutional Activities This category provides general services to the community at large or special sectors within the community and is concerned with making available to the public, various resources and unique capabilities that exist within the University.
Academic Support
401 Academic Support – Instruction The provision of services that directly assist the academic functions of the University, such as demonstration schools associated with a department, school, or college of education which provide a mechanism through which students can gain practical experience. This function includes media such as audiovisual services, technology such as academic computing support, and separately budgeted support for course curriculum development and formal academic counseling activities.
405 Academic Support – Other Institutional Activities This function includes the collection, preservation, and exhibition of historical materials, art objects, and scientific displays. Examples include museums and galleries.
416 Academic Support – Deans/Departmental Administration This category consists of all activities that provide administrative support and management direction to the University’s primary programs. It includes those areas that involve the administrative and supporting services that benefit common or joint departmental activities in academic deans’ offices, academic departments and divisions, and organized research units (i.e. activities that benefit two or more of the following: instruction, research, or public service.)
494 Academic Support – Specialized Service Facilities This function includes costs related to Internal Service Provider, Service Center, and Recharge Center activity. Specialized service facilities and similar organizational units are established to serve departments within the University and provide goods and services consistent with the University’s mission.
Libraries
518 Libraries This category consists of all activities supporting the operation and maintenance of catalogued or otherwise classified collections. This includes only those libraries officially recognized by the University.
Student Services
605 Student Services – Other Institutional Activities (Athletics Only)
615 Student Services Student services includes offices of admissions and registrar and those activities whose primary purpose is to contribute to the student’s emotional and physical well-being and to his or her intellectual, cultural, and social development outside the context of the formal academic program. This includes student activities, cultural events, student newspaper, intramural athletics, student organizations, counseling and career guidance, and student aid administration.
694 Student Health Service Center This category consists of expenditures for organized student health services that are not selfsupporting. Health services that are self-supporting are reported as auxiliary enterprises.
Institutional Support
705 Institutional Support – Other Institutional Activities Support services to faculty and staff that are not operated as auxiliary enterprises. This includes activities concerned with community and alumni relations, including development and fund raising. Community relations activities are established to maintain relationships with the general community, the University’s alumni, or other constituents.
711 Institutional Support – OMP, Non-building related Operations and maintenance support activities such as transportation services, space management, general stores, and print shops are included in this category.
713 Institutional Support – General Administration This category consists of all activities of general executive and administrative offices that serve or benefit the entire University. Examples include executive offices, such as the chancellor and general counsel; administrative offices, such as human resources, employee records, risk management, and central financial management offices.

This category includes expenditures for central executive-level activities concerned with management and long-range planning of the entire University, such as the governing board, planning and programming operations, and legal.

Offices that charge for their services (i.e. mailing services, copy center, and central animal facility) are excluded from this category. See functions 494 and 794 for more information.
794 Institutional Support – Central Support Services This category consists of logistical activities that provide support services to the University as a whole. This includes departments that charge for products and services provided to other University departments and sponsored projects. Examples include mailing services, copy center, and computing/network services.
Operation and Maintenance of Plant
810 OMP – Building Related This category includes all activities devoted to the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant which can be associated with a specific building.
811 OMP – Non-building related This category includes all activities devoted to the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant which cannot be associated with a specific building.
Scholarships and Fellowships
997 Scholarships and Fellowships This category includes expenditures for scholarship and fellowships – from restricted or unrestricted funds – in the form of grants to students, resulting either from selection by the institution or from an entitlement program. It also includes trainee stipends, prizes, and awards. The category is further defined by the award recipient. Scholarships are grants-in-aid, trainee stipends, or prizes to undergraduate students that are not providing services in exchange for student awards. Fellowships are grants-in-aid and trainee stipends to graduate students that are not providing services in exchange for student awards.
Not Applicable & Auxiliary Enterprises
000 Not Applicable This category includes balance sheet and revenue transactions only.
005 Auxiliary Enterprise An auxiliary enterprise exists to furnish goods or services to students, faculty, and staff as individuals and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. These operations are self-supporting and should generate income at sufficient levels that establish adequate reserves to fund capital and maintenance projects. Although services may be provided to other University departments and the general public, the primary source of revenue is fees charged to students, faculty, and staff. Examples are residence halls, food services, college stores, faculty clubs, and parking.

  • Department (6 digits)
    • The Department identifies the various internal departmental organizations of the University.
  • Program (5 digits), Project (Up to 15 digits), and Activity (Up to 15 digits)
    • These chartfield values are optional items used in specific circumstances such as with sponsored programs.