Financial Services Manual (FIN)

Effective: 10/15/1985

Revised: 3/1/2007

FIN 201: Agency/Org and Coding Structures

Purpose

To describe the ASU agency/org structures, revenue source code structures, and object/sub-object code structures

Source

University policy

Policy

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Agency/Org Structure

Accounting transactions are charged or credited to expenditure and revenue centers. These expenditure and revenue centers are referred to as agency/orgs. Each agency/org:

1. is assigned to one fund, with each fund having its own purpose and funding sources, e.g., State General Operating Fund, Summer Sessions, and Plant Project Fund (see table below for a description of the accounting areas)
2. has an org manager who has overall responsibility for the agency/org (see FIN 203, “Org Manager Responsibilities”)

   and

3. may contain (a) revenues only, (b) expenditures only, or (c) both revenues and expenditures and the corresponding agency/org fund balance.

Funding transfers can be made between the accounting areas of local, auxiliary, plant projects, and financial aid; however, funding transfers cannot be made between any of the other accounting areas. Expenditures from one accounting area can be recoded to another accounting area if the expenditures are also appropriate to the new agency (e.g., moving of telephone toll charges originally charged to a state general operating agency/org to a sponsored project agency/org).(Following is a table of agency/orgs commonly used by departments, showing the accounting area, funds, number sequence, fund description, major funding sources, and prohibited transactions.)

The following table displays the general structure for agency/orgs commonly used by departments.

Agency/Orgs Commonly Used by Departments
Accounting Area Funds		Tempe campus	West campus	Polytech campus	Downtown Phoenix campus
General Operating—State	Number Sequence	Third digit of agency code is 1; first digit of org code is 1.	Third digit of agency code is 1; first digit of org code is 5.	Third digit of agency code is 1; first digit of org code is 7.	Third digit of agency code is 1; first digit of org code is 1.
	Fund Description	State funds held by the state treasurer.
	Major Funding Sources	State appropriations, student tuition, and fees.
	Prohibited Transactions	See FIN 401–03, “Prohibited Transactions.”
Summer Session & Extension—Hybrid State/Local	Number Sequence	Third digit of agency code is 4; first digit of org code is 1.	Third digit of agency code is 4; first digit of org code is 5.	Third digit of agency code is 4; first digit of org code is 7.	Third digit of agency code is 4; first digit of org code is 4.
	Fund Description	Self-supporting—calendar-year basis of accounting. Budgeting for Summer Session is handled through the local budgeting process.
	Major Funding Sources	Summer Session registration fees.
	Prohibited Transactions	All Personal Services and all other operating expenditures must be directly related to Summer Sessions instruction. Each dean or designee will be responsible for responding to all auditing queries regarding the colleges’ Summer Session budgets.
General Local	Number Sequence	Third digit of agency code is 5; first digit of org code is 1.	Third digit of agency code is 5; first digit of org code is 5.	Third digit of agency code is 5; first digit of org code is 7.	Third digit of agency code is 5; first digit of org code is 4.
	Fund Description	All accounting areas other than those listed below.
	Major Funding Sources	Tuition retained at ASU, investment income, indirect cost recoveries, and departmental sales and services.	Departmental sales and services, and tuition retained at ASU.	Departmental sales and services, and tuition retained at ASU.	Departmental sales and services.
	Prohibited Transactions	See FIN 401–03, “Prohibited Transactions.”
Auxiliary Local	Number Sequence	Third digit of agency code is 2; first digit of org code is 1.	Third digit of agency code is 2; first digit of org code is 5.	Third digit of agency code is 2; first digit of org code is 7.	Third digit of agency code is 2; first digit of org code is 4.
	Fund Description	Substantially self-supporting activities such as residence halls, food services, ASU Bookstore, and Intercollegiate Athletics.	Substantially self-supporting activities such as the copy center, University Center Building (UCB) services, and parking.	Substantially self-supporting activities such as the copy center and UCB services.	Substantially self-supporting activities such as residence halls and parking.
	Major Funding Sources	Residence hall charges, bookstore sales, athletic events ticket sales, etc.	Copy charges, facility rental, and vehicle use fees.	Copy charges, facility rental, and vehicle use fees.	Residence hall charges and parking fees.
	Prohibited Transactions	—
Plant Projects Local	Number Sequence	Third digit of agency code is 6; first digit of org code is 1–4.	Third digit of agency code is 6; first digit of org code is 5.	Third digit of agency code is 6; first digit of org code is 7.	Third digit of agency code is 6; first digit of org code is 4.
	Fund Description	Construction and remodeling projects and major capital purchases.
	Major Funding Sources	Transfers in from various local funding sources, and external borrowing.
	Prohibited Transactions	Personal Services. See FIN 401–03, “Prohibited Transactions.”
Sponsored Projects—Local	Number Sequence	Agency code consists of 3 alpha characters.
	Fund Description	Grants and contracts restricted by donors and outside agencies for a specific purpose. This area is handled by the Office for Research and Sponsored Projects Administration.
	Major Funding Sources	Grants and contracts from governmental agencies and private industry.
	Prohibited Transactions	Transactions outside of donors’ restrictions.
Agency Local	Number Sequence	Third digit of agency code is 7; first digit of org code is 1.	Third digit of agency code is 7; first digit of org code is 5.	Third digit of agency code is 7; first digit of org code is 7.	Third digit of agency code is 7; first digit of org code is 4.
	Fund Description	Funds held by Tempe campus as custodian for university-affiliated organizations.	Funds held by West campus as custodian for university-affiliated organizations.	Funds held by Polytechnic campus as custodian for university-affiliated organizations.	Funds held by Downtown Phoenix campus as custodian for university-affiliated organizations.
	Major Funding Sources	—
	Prohibited Transactions	—
Financial Assistance Restricted	Number Sequence	Third digit of agency code is 9; first digit of org code is 1.	Third digit of agency code is 9; first digit of org code is 5.	Third digit of agency code is 9; first digit of org code is 7.	Third digit of agency code is 9; first digit of org code is 4.
	Fund Description	Financial assistance awarded to eligible students. These funds are maintained by Student Financial Assistance. Recipients are selected by departments when the aid provides for this selection.
	Major Funding Sources	Grants from government agencies and gifts from private sources. All gifts restricted for financial assistance are initially deposited to a financial assistance account and not a general local account.
	Prohibited Transactions	All transactions except financial assistance payments.
General Restricted	Number Sequence	Third digit of agency code is 9; first digit of org code is 1 or 9.	Third digit of agency code is 9; first digit of org code is 5.	Third digit of agency code is 9; first digit of org code is 7.	Third digit of agency code is 9; first digit of org code is 4.
	Fund Description	Use restricted by outside donor.
	Major Funding Sources	Gifts, Technology, and Research Initiative Funds (TRIF)	Gifts.	Gifts.	Gifts.
	Prohibited Transactions	See FIN 401–03, “Prohibited Transactions,” and any donor restrictions.

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Transaction Code Structure

Transactions within each agency/org are coded to revenue/sub-revenue source and object/sub-object codes. These transaction codes classify:

1. revenues by source (e.g., state appropriations, private gifts, and publication sales)

   and

2. expenditures by nature (e.g., student hourly pay, office supplies, and postage).

Each agency/org has its own set of revenue source and expense object codes, based on the revenues that should be credited and expenditures that should be charged to the agency/org. The complete code for a transaction consists of six digits with the last two digits representing a more specific delineation of the nature of the item.

The present revenue source coding structure is presented in FIN 308–01, “Overall Revenue Coding Structure.” The present expenditure coding structure is presented in FIN 430–01, “Overall Expenditure Coding Structure.”

Receipts and expenditures must be credited or charged to a specific transaction code; however, university-level budgets are typically loaded into the accounting system at the appropriation unit level. Departmental budgets may be loaded at the revenue budget line and expense line level at the discretion of the university department. The state budget is loaded as an appropriated budget as follows:

1. personal services
2. employee-related expenditures (central agency/org for each campus)

   and

3. all other (capital, travel, and operations).

Cross-References

For more information on budget loading, see:

1. FIN 102–01, “Appropriation Budget Changes”

   and

2. FIN 102–02, “Internal Planning Budgets.”

For information on the establishment of new agency/orgs, see FIN 202, “Establishment of Agency/Orgs.”

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