Account Structure

The segregated code combination in the Oracle Financial System readily avails itself to ease financial reporting at the University of Northern Iowa. Historically, information has been requested from UNI concerning the entire university, a college or a departmental level, sometimes by project or semester. Many inquiries are for a specific revenue or expenditure type, especially salary and wage or travel information. Some data is required to maintain funding or accreditation. Information is requested by the State of Iowa, the Federal government, grantors, news organizations, and many others.

The Code Combination sections are defined below:

1. Fund: Unique four digit identifier for each entity outside the General Education Fund. Each fund is a separate Balance Sheet entity. Fund ranges are as listed below:

   0011-0199	General Fund
   0200-2999	Other Funds Unrestricted
   3000-3999	Auxiliary Enterprises
   4000-5999	Grants and Contracts
   7000-7199	Loan Funds
   7200-7299	Endowments
   7300-8999	Plant Funds
   9000-9999	Agency Funds

   
   

2. Appropriation Year: Identifies the June 30th year end for which a budget is established in the General Education Fund by the Board of Regents. The General Fund allocates the State of Iowa Appropriation Revenue and Student Tuition Revenue to operating expenditure budgets to support the University of Northern Iowa’s educational mission and goals.

3. Organization: Every Office and Department at the University of Northern Iowa has a unique five digit code to represent it in the Oracle Code Combination. The Organization code is used for security rules. The Organization code ranges are as follows:

10000-19999	President’s Office
20000-29999	Academic Affairs
30000-39999	Division of Student Affairs
40000-49999	Administration and Financial Services
90000-99999	Marketing and Advancement




4. Object Code: The five digit object code classifies the asset, liability, net asset, revenue, and expenditure types. The ranges are as listed:

01000-09999	Assets
10000-14999	Liabilities
15000-19999	Net Assets
30000-39999	Revenues
40000-49999	Transfers In
50000-59999	Salaries, Wages and Fringe Benefits
60000-69999	Supplies and Services, non-capitalized
70000-79999	Fixed Asset Acquisitions, Interest Expense, Indirect Costs, Misc.
90000-99999	Transfers Out




5. Program: The four digits in this combination segment represent different projects or endeavors within a college or department at UNI.

6. Function: The two digit code is required for reporting by the National Association of Colleges and University Business Officers, an organization that provides definitions to maintain comparability between public institutions. The functions are as follows:
   

   11	Instruction
   21	Research
   31	Public Service
   41	Academic Support
   51	Student Services
   61	Institutional Support
   71	Operation and Maintenance of Plant
   72	Utilities
   73	Building Repairs
   81	Scholarships and Fellowships
   91	Auxiliary Enterprises
   96	Renewals and Replacements
   97	Unexpended
   98	Debt Retirement

   
   

7. Activity: This four digit section of the code combination reflects institutional wide endeavors that require segregated tracking of revenues and/or expenditures.

8. Line: The last section of the Code Combination was established for human resource, budget and payroll line numbers for salary, wage and fringe benefit allocations. With the implementation of the Oracle Human Resources and Payroll module in January 2005, the line will default to three zeroes (000) for all account code combinations.