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Office of the Controller


Chart of Accounts

PeopleSoft Chart of Accounts

Accounts are now managed through PeopleSoft. Review the structure and chartfields required for your transactions.

 

Fund Groups

The Fund Group Number is a combination of four numbers that identify the specific fund group, purpose and chronological order within the department.

The first digit corresponds to the appropriate fund group:

"A" Current Unrestricted General Operating Funds

Primary Programs Supported: Instruction, Research, Public Service, Academic Support (Library and Other), Student Services, Institutional Support, Operation and Maintenance of Physical Plant

Primary Revenue Sources: Student Tuition and Fees, State Appropriations, and Sales and Services Activities

Budget Concept: General Fund allocation

"B" Current Unrestricted Auxiliary Funds

Primary Programs Supported: Housing, Infirmary and Food Service activities

Primary Revenue Sources: Student fees and auxiliary sales and services (user fees)

Budget Concept: by responsibility center

"C" Current Unrestricted Auxiliary Funds

Primary Programs Supported: Bookstore activities, Athletics and Concessions

Primary Revenue Sources: Student fees, auxiliary sales and services (user fees), and private giving

Budget Concept: by responsibility center

"D" Current Unrestricted Designated Funds

Primary Programs Supported: Student activities

Primary Revenue Sources: Student fees

Budget Concept: Student Government determines allocations

"E" Current Unrestricted Sales & Service Funds

Primary Programs Supported: Research and Public Service, and other services such as Continuing Education and Computer Support

Primary Revenue Sources: Indirect costs, and sales and services

Budget Concept: by responsibility center

"F" Current Restricted Federal Funds

Primary Programs Supported: Sponsored Programs and Research

Primary Revenue Sources: direct and indirect federal support

Budget Concept: according to conditions of gift, grant or contract

"G" Current Restricted State Funds

Primary Programs Supported: Sponsored Programs and Research, and other support

Primary Revenue Sources: direct and indirect state support

Budget Concept: according to conditions of gift, grant or contract

"H" Current Restricted Local Funds

Primary Programs Supported: Sponsored Programs and Research, and other support

Primary Revenue Sources: direct and indirect county and other local support

Budget Concept: according to conditions of gift, grant or contract

"J" Current Restricted Commercial Funds

Primary Programs Supported: Sponsored Programs and Research, and other support

Primary Revenue Sources: direct and indirect commercial support

Budget Concept: according to conditions of gift, grant or contract

"K" Current Restricted Philanthropic Funds

Primary Programs Supported: Sponsored Programs and Research, and other support

Primary Revenue Sources: direct and indirect philanthropic support

Budget Concept: according to conditions of gift, grant or contract

"L" Current Restricted Other Grants & Contract Funds

Primary Programs Supported: Sponsored Programs and Research, and other support

Primary Revenue Sources: direct and indirect other support

Budget Concept: according to conditions of gift, grant or contract

"R" Other Current Unrestricted Funds

Primary Programs Supported: designated activities

Primary Revenue Sources: unrestricted concession activities

Budget Concept: administrative designation with Board approval

"S" Scholarship Funds

Primary Programs Supported: scholarship

Primary Revenue Sources: private

Budget Concept: according to award criteria, and conditions of source

"T" Loan Funds

Primary Programs Supported: student loans

Primary Revenue Sources: government agencies, donors and institutional matching requirements

Budget Concept: according to award criteria, and conditions of source

"V" Endowment Funds

Primary Programs Supported: investments, and some operational support

Primary Revenue Sources: private giving

Budget Concept: according to requirements established by donor

"W" Unexpended Plant Funds

Primary Programs Supported: varies substantially from year to year

Primary Revenue Sources: student fees, state capital improvement bonds, private and federal

Budget Concept: designated according to established and approved need

"X" Retirement of Indebtedness Funds

Primary Programs Supported: principal and interest payments on outstanding debt service

Primary Revenue Sources: student fees and seat assessment fees

Budget Concept: designated according to established and approved need

"Y" Investment in Plant Funds

Primary Programs Supported: all institutional facilities

Primary Revenue Sources: asset gifts and increases in plant assets acquired from other funds

Budget Concept: fund to record plant assets and liabilities of institution

"Z" Agency Funds

Primary Programs Supported: non-university activities, such as the SCUREF (South Carolina Universities Research and Educational Foundation)

Primary Revenue Sources: activity-generated revenue

Budget Concept: university acts only as fiduciary, having no fiscal responsibility