| This table of Fund Sources indicates
which values may be used for recording deposits. Additional values
will be flagged as they are identified as being appropriate. Questions
about the use of specific Fund Sources should be directed to the Associate
Comptroller for Financial Analysis (924-4294). |
Level |
Used for Deposits? |
WHO? |
FAS Account Range |
| |
|
|
|
|
|
| 1000 |
Current Funds - Unrestricted |
1 |
|
|
0-1XXXX, L1-L4, L9 |
| 1001 |
Current Funds - Unrestricted: State E&G Fund |
3 |
|
|
|
| 1002 |
Current Funds - Unrestricted: Local General (Local) |
3 |
Y |
Central Office |
|
| 100A |
Current Funds - Unrestricted: Tuition and Fees |
2 |
|
|
|
| 1005 |
Current Funds - Unrestricted: Tuition and Fees (State
0300) |
3 |
Y |
Central Office, SCPS,
Schools |
|
| 1010 |
Current Funds - Unrestricted: Tuition and Fees (Auxiliary
0306) |
3 |
|
|
|
| 1015 |
Current Funds - Unrestricted: Tuition and Fees (Local) |
3 |
Y |
Central Office, SCPS |
1-XXXXX, 3-XXXXX |
| 100C |
Current Funds - Unrestricted: State Appropriations |
2 |
|
|
|
| 1020 |
Current Funds - Unrestricted: State Approp (State
General Funds 0100) |
3 |
|
|
|
| 1025 |
Current Funds - Unrestricted: State Approp (State
0300) |
3 |
|
|
|
| 100D |
Current Funds - Unrestricted: Local Appropriations |
2 |
|
|
|
| 1030 |
Current Funds - Unrestricted: Local Approp (State
0300) |
3 |
|
|
|
| 100E |
Current Funds - Unrestricted: Fed Grants & Contracts |
2 |
|
|
|
| 1035 |
Current Funds - Unrestricted: Fed Grants & Contracts
(F&A Recoveries 0300) |
3 |
|
|
|
| 1040 |
Current Funds - Unrestricted: Fed Grants & Contracts
(F&A Recoveries 0303) |
3 |
|
|
|
| 1045 |
Current Funds - Unrestricted: Fed Grants & Contracts
(F&A Rec-Excess 0316) |
3 |
|
|
|
| 100F |
Current Funds - Unrestricted: State Grants &
Contracts |
2 |
|
|
|
| 1050 |
Current Funds - Unrestricted: State Grants &
Contracts (F&A Recoveries 0300) |
3 |
|
|
|
| 1055 |
Current Funds - Unrestricted: State Grants &
Contracts (F&A Recoveries 0303) |
3 |
|
|
|
| 100G |
Current Funds - Unrestricted: Local Grants &
Contracts |
2 |
|
|
|
| 1060 |
Current Funds - Unrestricted: Local Grants &
Contracts (F&A Recoveries 0300) |
3 |
|
|
|
| 1065 |
Current Funds - Unrestricted: Local Grants &
Contracts (F&A Recoveries 0303) |
3 |
|
|
|
| 1070 |
Current Funds - Unrestricted: Local Grants &
Contracts (Local) |
3 |
|
|
|
| 100H |
Current Funds - Unrestricted: Private Grants &
Contracts |
2 |
|
|
|
| 1075 |
Current Funds - Unrestricted: Private Grants &
Contracts -- Industry (F&A
Recoveries 0300) |
3 |
|
|
|
| 1080 |
Current Funds - Unrestricted: Private Grants &
Contracts -- Foundations (F&A Recoveries 0300) |
3 |
|
|
|
| 1085 |
Current Funds - Unrestricted: Private Grants &
Contracts -- Industry (F&A Recoveries 0303) |
3 |
|
|
|
| 1090 |
Current Funds - Unrestricted: Private Grants &
Contracts -- Foundations (F&A Recoveries 0303) |
3 |
|
|
|
| 1095 |
Current Funds - Unrestricted: Private Grants &
Contracts (Local) |
3 |
|
|
|
| 100J |
Current
Funds - Unrestricted: Private Gifts
|
2 |
|
|
|
| 1100 |
Current Funds - Unrestricted: Private Gifts (Local) |
3 |
Y |
Development Office |
4-XXXXX |
| 100K |
Current Funds - Unrestricted: Endowment Income |
2 |
|
|
|
| 1105 |
Current Funds - Unrestricted: Endowment Income (Local) |
3 |
|
|
|
| 100L |
Current Funds - Unrestricted: Sales & Services
of Educat Activities |
2 |
|
|
|
| 1110 |
Current Funds - Unrestricted: Sales & Services
of Educat Activities (State 0300) |
3 |
Y |
Departments |
1-XXXXX |
| 1115 |
Current Funds - Unrestricted: Sales & Services
of Educat Activities (Local) |
3 |
Y |
Departments |
4-XXXXX |
| 100N |
Current Funds - Unrestricted: Sales & Services
of Auxiliary Enterprises |
2 |
|
|
|
| 1120 |
Current Funds - Unrestricted: Sales & Services
of Auxiliary Enterprises (Auxiliary Enterprises 0306) |
3 |
Y |
Auxiliaries (Hsg,
Athl) |
3-XXXXX |
| 1125 |
Current Funds - Unrestricted: Sales & Services
of Auxiliary Enterprises (Local) |
3 |
Y |
Auxiliaries (Hsg,
Athl) |
4-XXXXX |
| 100P |
Current Funds - Unrestricted: Other Sources |
2 |
|
|
|
| 1130 |
Current Funds - Unrestricted: Other Sources (State
0300) |
3 |
Y |
Central Offices |
1-09XXX |
| 1135 |
Current Funds - Unrestricted: Other Sources (F&A
Expense Accounts 0303) |
3 |
|
|
|
| 1140 |
Current Funds - Unrestricted: Other Sources (Auxiliary
Enterprises 0306) |
3 |
|
|
|
| 1145 |
Current Funds - Unrestricted: Other Sources (Sales
of Recyclable Materials 0386) |
3 |
|
|
|
| 1150 |
Current Funds - Unrestricted: Other Sources ( Surplus
Sales - GF 0387) |
3 |
|
|
|
| 1155 |
Current Funds - Unrestricted: Other Sources (Surplus
Sales - NGF 0388) |
3 |
|
|
|
| 1160 |
Current Funds - Unrestricted: Other Sources (Asbestos Abatement 0297) |
3 |
|
|
|
| 1165 |
Current Funds - Unrestricted: Other Sources (Local) |
3 |
Y |
Departments, Central
Offices |
4-XXXXX |
| 2000 |
Current Funds - Restricted |
1 |
|
|
0-2XXXX, 0-3XXXX,0-4XXXX,
L5, L6 |
| 200A |
Current Funds - Restricted: Tuition and Fees |
2 |
|
|
|
| 2005 |
Current Funds - Restricted: Tuition and Fees (Excess
Tuition and Fees 0307) |
3 |
|
|
|
| 2010 |
Current Funds - Restricted: Tuition and Fees (Student
Financial Aid 0317) |
3 |
|
|
|
| 200C |
Current Funds - Restricted: State Approp |
2 |
|
|
|
| 2015 |
Current Funds - Restricted: State Approp (Sponsored
Programs Non Fed 0302) |
3 |
|
|
|
| 2020 |
Current Funds - Restricted: State Approp (Eminent
Scholars 0311) |
3 |
|
|
|
| 2025 |
Current Funds - Restricted: State Approp (Student
Financial Aid 0317) |
3 |
|
|
|
| 2030 |
Current Funds - Restricted: State Approp (Fishery
Resource Grant Funding 0350) |
3 |
|
|
|
| 2035 |
Current Funds - Restricted: State Approp (State
General Funds 0100) |
3 |
|
|
|
| 200D |
Current Funds - Restricted: Fed Grants & Contracts |
2 |
|
|
|
| 2040 |
Current Funds - Restricted: Fed Grants & Contracts
(Federal Funds 0301) |
3 |
|
|
|
| 2045 |
Current Funds - Restricted: Fed Grants & Contracts
(Work Study 0308) |
3 |
|
|
|
| 200E |
Current Funds - Restricted: State Grants & Contracts |
2 |
|
|
|
| 2050 |
Current Funds - Restricted: State Grants & Contracts
(State General Funds 0100) |
3 |
|
|
|
| 2055 |
Current Funds - Restricted: State Grants & Contracts
(Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 200F |
Current Funds - Restricted: Local Grants & Contracts |
2 |
|
|
|
| 2060 |
Current Funds - Restricted: Local Grants & Contracts
(Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 200G |
Current Funds - Restricted: Private Grants &
Contracts |
2 |
|
|
|
| 2065 |
Current Funds - Restricted: Private Grants &
Contracts -- Industry (Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 2070 |
Current Funds - Restricted: Private Grants &
Contracts -- Foundations (Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 200H |
Current
Funds - Restricted: Private Gifts
|
2 |
|
|
|
| 2075 |
Current Funds - Restricted: Private Gifts (Local) |
3 |
Y |
Development Office,
Departments? |
0-4XXXX |
| 200J |
Current Funds - Restricted: Endowment Income |
2 |
|
|
|
| 2080 |
Current Funds - Restricted: Endowment Income (Eminent
Scholars 0311) |
3 |
|
|
|
| 2085 |
Current Funds - Restricted: Endowment Income (VGUAP
0320) |
3 |
|
|
|
| 2090 |
Current Funds - Restricted: Endowment Income (Local) |
3 |
|
|
|
| 200K |
Current Funds - Restricted: Other Sources |
2 |
|
|
|
| 2095 |
Current Funds - Restricted: Other Sources (Work
Study 0308) |
3 |
|
|
|
| 2100 |
Current Funds - Restricted: Other Sources (Local) |
3 |
|
|
|
| 3000 |
Loan Funds |
1 |
|
|
0-5XXXX |
| 3005 |
Student Loans-Federal |
3 |
NEVER |
|
0-5XXXX |
| 3010 |
Student Loans-State Rural (State General Funds 0100) |
3 |
NEVER |
|
0-5XXXX |
| 3015 |
Student Loans-Institutional (Local) |
3 |
NEVER |
|
0-5XXXX |
| 4000 |
Endowments |
1 |
|
|
0-6XXXX |
| 4005 |
Restricted & True Endow Funds-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4010 |
Restricted Quasi Endow Funds-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4015 |
Restricted Term Endow Funds-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4020 |
Restricted Funds Held in Trust by Others-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4025 |
Unrestricted Quasi Endow Funds-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4030 |
Unrestricted True Endow Funds-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4035 |
Unrestricted Term Endow Funds-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 4800 |
Annuity & Life Income |
1 |
|
|
|
| 4805 |
Annuity & Life Inc-(Local) |
3 |
Y |
Development, ITS |
0-6XXXX |
| 5000 |
Expendable Plant Funds |
1 |
|
|
7-70XXX, 7-71XXX |
| 500A |
Expendable Plant Funds-State Approp |
2 |
|
|
|
| 5005 |
Expendable Plant Funds-State Approp (State General
Funds 0100) |
3 |
|
|
|
| 5010 |
Expendable Plant Funds-State Approp (State 0300) |
3 |
|
|
|
| 500C |
Expendable
Plant Funds-Fed Grants & Contracts |
2 |
|
|
|
| 5015 |
Expendable Plant Funds-Fed Grants & Contracts
(Federal Funds 0301) |
3 |
|
|
|
| 500D |
Expendable Plant Funds-State Grants & Contracts |
2 |
|
|
|
| 5020 |
Expendable Plant Funds-State Grants & Contracts
(Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 500E |
Expendable Plant Funds-Local Grants & Contracts |
2 |
|
|
|
| 5025 |
Expendable Plant Funds-Local Grants & Contracts
(Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 500F |
Expendable Plant Funds-Private Grants & Contracts |
2 |
|
|
|
| 5030 |
Expendable Plant Funds-Private Grants & Contracts
-- Industry (Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 5035 |
Expendable Plant Funds-Private Grants & Contracts
-- Foundations (Sponsored Programs Non Fed 0302) |
3 |
|
|
|
| 500G |
Expendable Plant Funds-Private Gifts |
2 |
|
|
|
| 5040 |
Expendable Plant Funds-Private Gifts (Sponsored
Programs Non Fed 0302) |
3 |
|
|
|
| 5045 |
Expendable Plant Funds-Private Gifts (Local) |
3 |
Y |
ITS |
7-71XXX |
| 500H |
Expendable Plant Funds-Endowment Income |
2 |
|
|
|
| 5050 |
Expendable Plant Funds-Endowment Income (Sponsored
Programs Non Fed 0302) |
3 |
|
|
|
| 5055 |
Expendable Plant Funds-Endowment Income (Local) |
3 |
|
|
|
| 500J |
Expendable Plant Funds-Other Sources |
2 |
|
|
|
| 5060 |
Expendable Plant Funds-Other Sources (Sponsored
Programs Non Fed 0302) |
3 |
|
|
|
| 5065 |
Expendable Plant Funds-Other Sources (F&A Expense
Accounts 0303) |
3 |
|
|
|
| 5070 |
Expendable Plant Funds-Other Sources (Auxiliary
Enterprises 0306) |
3 |
|
|
|
| 5075 |
Expendable Plant Funds-Other Sources (Medical Center
Revenues 0309) |
3 |
|
|
|
| 5080 |
Expendable Plant Funds-Other Sources (Insurance
Recovery 0390) |
3 |
|
|
|
| 5085 |
Expendable Plant Funds-Other Sources (Bond Fund
0800) |
3 |
|
|
|
| 5090 |
Expendable Plant Funds-Other Sources (9(B) Debt
Service - Construction Costs 0811) |
3 |
|
|
|
| 5095 |
Expendable Plant Funds-Other Sources (9(C) Debt
Service - Construction Costs 0813) |
3 |
|
|
|
| 5100 |
Expendable Plant Funds-Other Sources (9(D) Debt
Service - Construction Costs 0815) |
3 |
|
|
|
| 5105 |
Expendable Plant Funds-Other Sources (VCBA 21st
Century Program - Construction Costs 0817) |
3 |
|
|
|
| 5110 |
Expendable Plant Funds-Other Sources (Local) |
3 |
Y |
ITS |
7-71XXX |
| 5200 |
Funds for Renewal & Replacement |
1 |
|
|
7-72XXX |
| 5205 |
R&R-Other
Sources (State 0300) |
3 |
|
|
|
| 5210 |
R&R-Other
Sources (Auxiliary Enterprises 0306) |
3 |
|
|
|
| 5215 |
R&R-Other
Sources (Local) |
3 |
|
|
|
| 5400 |
Funds for Retirement of Debt |
1 |
|
|
7-73XXX, 7-74XXX |
| 540A |
Retirement
of Debt-Tuition and Fees |
2 |
|
|
|
| 5405 |
Retirement
of Debt-Tuition and Fees (Local) |
3 |
|
|
|
| 540C |
Retirement
of Debt-State Approp |
2 |
|
|
|
| 5410 |
Retirement
of Debt-State Approp (9(C) Debt Service - Principal/Interest Payments
0812) |
3 |
|
|
|
| 5415 |
Retirement
of Debt-State Approp (9(D) Debt Service - Principal/Interest Payments
0814) |
3 |
|
|
|
| 540D |
Retirement
of Debt-Private Gifts |
2 |
|
|
|
| 5420 |
Retirement
of Debt-Private Gifts (Local) |
3 |
|
|
|
| 540E |
Retirement
of Debt-Endowment Income |
2 |
|
|
|
| 5425 |
Retirement
of Debt-Endowment Income (Local) |
3 |
|
|
|
| 540F |
Retirement
of Debt-Other Sources |
2 |
|
|
|
| 5430 |
Retirement
of Debt-Other Sources (Local) |
3 |
|
|
|
| 5500 |
Investment in Plant |
1 |
|
|
0-75XXX to 0-79XXX |
| 5505 |
Investment in Plant-(Local) |
3 |
NEVER |
|
|
| 8000 |
Agency Funds |
1 |
|
|
0-8XXXX, 8-8XXXX |
| 8005 |
Agency Funds (Local) |
3 |
Y |
Departments, Central |
8-8XXXX |
| 8010 |
Affiliated Foundations
(Local) |
3 |
Y |
Med School departments |
8-8XXXX |
|
|
|
|
|
|
