Account Structure

Type	Account	Account Number	Type	Comments
State	14	14-xxxx-xxxx	Education and General (E&G) Funds	Support the University's general educational operations. Functions and activities typically funded from E&G funds include faculty salaries, operating expenses of instructional departments, general administration, student services, campus security, operation and maintenance of E&G facilities, special items and research enhancement.
Local	18	18-xxxx-xxxx	Service Centers	Ongoing operations that sell products and provide specific technical or administrative services to the University community. Such operations are not profit (or loss) centers; must charge rates based on cost analysis and break-even or operate within a +/- 10% margin at year-end pursuant to campus policy. Examples are Facilities, Telephone Services, General Stores.
	19	19-xxxx-xxxx	Designated Funds	Support miscellaneous activities of the university or special purposes for which the fee revenue has been authorized.
	26	26-xxxx-xxxx	Grants and Contracts	Funds are provided by outside sponsors and agencies to provide support for specific research or educational programs. The majority of these restricted funds are federal dollars supporting either research or financial aid to students.
	29	29-xxxx-xxxx	Auxiliary Enterprise Funds	Furnish goods and services to students, faculty, or staff and charge fees directly related to, although not necessarily equal to, the cost of the goods or services. Managed essentially as self-supporting activities outside of the basic instruction and research functions of the university. Examples are Student Housing, Food Services, Intercollegiate Athletics, Bookstore, Parking and the University Center.
	30	30-xxxx-xxxx	Gift Funds	Record receipts and expenditures related to funds received from a donor or external agency. Expenditures are generally restricted - meaning the donor has stipulated specific instructions about how the money may be used.
	32	32-xxxx-xxxx	Loan Funds	Used to account for resources loaned to students. Some of the loans are short-term "emergency" loans for a limited amount and repayment time. Other loans are long-term loans that may have repayment periods of ten year or more (including possible deferments.) Most loans are revolving loan funds. The principal as it is repaid with interest on the loan and any other charges, including late charges, will be returned to the individual loan account making the funds available for additional future loans.
	36	36-xxxx-xxxx	Plant Funds	Funds are for major capital improvement projects for new construction, remodeling and renovations of existing buildings and grounds. Major projects are primarily controlled by The Office of Facility Planning and Construction (OFPC) at UT System and some are institutionally controlled.
	39	39-xxxx-xxxx	Invested In Plant	Fixed Assets including land, buildings (new, under construction, and additions to existing, in progress), improvements other than buildings, equipment, library books, and museum and art collections are carried in this fund group.
	41	41-xxxx-xxxx	Agency Funds	Funds held in custody for others. Funds from outside agencies or organizations are temporarily under UTSA control and are restricted for specific purposes. Examples are student organizations and faculty accounts for external organizations. Residual funds should be returned to the sponsor once the purpose for the agency account is complete

B. Budget Group
The first 8 digits of an account number represent a Budget Group. Each department or academic entity may have several budget groups.

C. Sub Accounts or Budget Categories
Sub accounts or budget categories indicate what type of expense or income is used. This allows the money funded to a budget group to be broken down within the account number to help track expenses such as salaries, maintenance and operations, and travel. To add a sub account to your existing account please complete the Unit and Account Request Form at http://utsa.edu/budget/FORM_DEFINESYSTEMUnitandAccountForm.xls and send it to accounting.ofc@utsa.edu

D. Unit Code
The unit code determines the department, division or college an account number belongs to. Typically the unit code is the same across funds groups. This does not apply to the the following funds groups: 26 accounts • 32 accounts • 36 accounts • 41 accounts. Unit codes are available on DEFINE using GG5 or GG6.

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