Administrative Manual — MFK

Fund Org Dept Subdept Grant/Prgm InstAcct OrgAcct DeptAcct Funct CostCtr
xxx 11 xxxx xxxxx xxxxxxxx xxxx xxx xxxxx xx xxxx

Fund
Department
Institutional Account
Function
Cost Center

Fund

Here are the different types of funds used in the College of Liberal Arts and Sciences. For a detailed list of all funds used in the University Accounting system, refer the Table of Current Funds on the Accounting Code manual website.

050 GENERAL EDUCATIONAL FUNDS — Used to account for transactions related to the University's State-appropriated budget for instruction and general operations as approved by the Iowa State Legislature and the Board of Regents.

240 ORGANIZED ACTIVITIES FUNDS — General Organized Activities - Used to account for transactions related to instructional departments for activities such as conferences and institutes, guided independent study, continuing education, dental clinic operations, and testing and learning publications.

260 STORES, SERVICES & REVOLVING FUNDS — Used to account for transactions for stores and service departments that maintain various inventories and service functions which are supported by user charges to other University departments. The revolving accounts are used as clearing accounts for such items as deferred summer session revenues and expenses & travel advances

450 AUXILIARY ENTERPRISE FUNDS — Used to account for transactions of substantially self-supporting activities that primarily perform a service to students, faculty, and staff. (Other examples in funds 400-447 include such things as Iowa Hawk Shop, Finkbine, Hanger, Iowa Memorial Union, Parking, & Cambus.)

500-525 CURRENT FUNDS RESTRICTED — Used to account for current funds which are restricted by donor or outside agencies as to specific purpose(s) for which they may be expended.

500 CURRENT RESTRICTED-NON-FEDERAL
510 CURRENT RESTRICTED-FEDERAL
520 CURRENT RESTRICTED-GIFTS
525 CURRENT RESTRICTED-SCHOLARSHIPS

980 AGENCY FUNDS — Used to account for assets held by the University as custodian or fiscal agent for others. (Other examples are in funds 950-999 for things such as Student Organizations and Publications, Fraternity Business.)

Department

Here is a list of the departments used in the College of Liberal Arts and Sciences. If you need to look at a complete list of departments in the University by department and organization, consult the Accounting Code Manual.

1000 AFRICAN-AMERICAN STUDIES
1010 AMERICAN STUDIES
1020 ANTHROPOLOGY
1030 ART & ART HISTORY
1040 ASIAN AND SLAVIC LANGUAGES & LITERATURE
1050 BIOLOGY
1070 CHEMISTRY
1080 CLASSICS
1090 COMMUNICATION STUDIES
1100 CINEMA AND COMPARATIVE LITERATURE
1110 COMPUTER SCIENCE
1120 CREATIVE WRITING
1130 DANCE
1140 ENGLISH
1145 INTEGRATIVE PHYSIOLOGY
1150 FRENCH & ITALIAN
1160 GEOGRAPHICAL AND SUSTAINABILITY SCIENCES
1170 EARTH AND ENVIRONMENTAL SCIENCES
1180 GERMAN
1190 HISTORY
1200 JOURNALISM & MASS COMMUNICATION
1220 LINGUISTICS 1230 MATHEMATICS
1240 MUSIC
1260 PHILOSOPHY
1280 PHYSICS & ASTRONOMY
1290 POLITICAL SCIENCE
1300 PSYCHOLOGY
1310 RELIGIOUS STUDIES 1320 RHETORIC
1330 RUSSIAN
1340 SOCIAL WORK
1350 SOCIOLOGY
1360 SPANISH & PORTUGUESE
1370 SPEECH PATHOLOGY & AUDIOLOGY
1375 HEALTH AND SPORTS STUDIES
1380 STATISTICS & ACTUARIAL SCIENCE
1390 THEATRE ARTS
1395 DIVISION OF PERFORMING ARTS
1400 WOMEN'S STUDIES
1500 DIVISION OF INTERDISCIPLINARY PROG
1650 LANGUAGE MEDIA CENTER
1900 LIBERAL ARTS & SCIENCES ADMINISTRAT
1910 INTER-DEPARTMENTAL UNITS
 
 

Institutional Account

Here is a list of commonly used institutional accounts for expenses and revenue. For a complete list, refer to the Accounting Code Manual.

Expenses:

  • 5000-5999 Salaries and Fringe Benefits
  • 6025-6064 Travel and Relocation Expenditures
  • 6065-6199 Supplies and Other Tangible Items
  • 6200-6299 Services and Repairs
  • 6300-6399 Scholarship Costs
  • 6400-6499 Fees, Leases and Overhead

Revenue/Deposits:

  • 4040-4099 Grant & Gift Revenue
  • 4026 - Tution and Fees
  • 4200-4599 Sales and Services Revenue

Function

The function element is used by the University to identify current funds' revenues and expenditures by their intended purpose. Here is a list of some common codes used in CLAS:

10 Instruction — Includes all activities that are part of the instruction program for both credit and non-credit courses. Examples:

  • Academic Department Administration
  • Departmental research, research training grants, or public service that is not separately budgeted
  • General Academic Instruction
  • Remedial and tutorial instruction
  • Special sessions or extension sessions (i.e., correspondence courses and summer session courses)
  • Technical instruction
  • Vocational instruction

20 Research — Externally Sponsored: Includes all research and development activities funded by external grants or contracts for a specific purpose. Examples:

  • Federal grants (i.e. NASA, NIH)
  • Non-Federal grants/contracts and gifts

21 Research — University Sponsored Includes all research and development activities funded through an internal source or with a specific allocation of funds. Examples:

  • Allocations of General Educational funds (i.e. allocations from Provost's office or Graduate College for research only)
  • Organized activities for research purposes only (i.e., Institute of Hydraulic Research)

30 Public Service — Includes activities that provide non-instructional services beneficial to individuals and groups external to the University of Iowa. Examples:

  • Community service programs (excluding instruction) (i.e., IA Testing Program, Newborn Screening Program, Urban/Regional Planning)
  • Conferences and Institutes and other departmental workshops
  • General advisory services and consulting
  • Radio and television

80 Scholarships and Fellowships (for use with Institutional Accounts 6300 through 6340 only) — Includes, but is not limited to, the following for persons enrolled in formal course work: awards, fellowships, prizes, scholarships and trainee stipend.

See the Accounting Code Manual for a complete list of functions.

Cost Center

The cost center is required on some forms to identify a building (0001-0699) and optional if you want to identify a CLAS faculty member associated with a revenue or expense. Consult the Accounting Code Manual for a complete listing.

Required when used with the following inst'l accounts:

  • 6260 Repair/Maintenance-Bldgs & Land Improvements
  • 6700 Land
  • 6710 Land Improvements
  • 6720 Buildings