UNIVERSITY OF TEXAS – SAN ANTONIO

POOLING RULES

Fund

Pooling Rule

Fund 14 – E&G Fund - F&A accounts

Pool all sub-accounts together.

Fund 14 – E&G Fund - All other accounts

Departmental Accounts:

Pool salary sub-accounts together except for work-study sub-account.

Pool all other sub-accounts together.

State Pass-through Funds (Grants):

Pooling will be based on the terms and conditions of the grant.

Fund 18 – Service Fund

Budgeted Accounts:

Pool salary and benefits sub-accounts together.

Pool revenue sub-accounts together.

Pool all other sub-accounts together.

Non-Budgeted Accounts:

Pool all sub accounts together.

Fund 19 – Designated Fund

Budgeted – Designated Tuition Funded Accounts:

Pool salary and benefits sub-accounts together except for work-study.

Pool revenue sub-accounts together.

Pool debt service sub-accounts together.

Pool all other sub-accounts together.

Budgeted  -  Fee Funded Accounts:

Pooling based on request from User/Administrator for expense accounts.

Pool revenue sub-accounts together. 

If not specified, pooling will default to the rules used on the Designated Tuition Funded accounts.

Non-Budgeted Accounts:

Pool all sub accounts together.

Fund 26 – Restricted Fund (Contracts and Grants)

Pooling will be based on the terms and conditions of the grant or contract.

Fund 29 – Auxiliary Fund

Budgeted Accounts:

Pool salary and benefits sub-accounts together except for work-study.

Pool revenue sub-accounts together.

Pool debt service sub-accounts together.

Pool Utility expense sub-account separately.

Pool all other sub-accounts together.

Budgeted – Fee Funded Accounts:

Pooling based on request from User/Administrator for expense accounts.

Pool revenue accounts together.

If not specified, pooling will default to rules used on the Budgeted accounts.

Non-Budgeted Accounts:

Pool all sub accounts together.

Fund 30 – Restricted Fund (Gifts and Endowment Distributions)

Pool all sub-accounts together.

Fund 32 – Loan Fund

NA

Fund 36 – Unexpended Plant Fund

No pooling of sub-accounts.

Fund 41 – Agency Fund

Pool all sub-accounts together.