Financial Accounting & Reporting Services

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:

Fund

AY

Organization

Object Code

Program

Function

Activity

Line

1111

22

33333

44444

5555

66

7777

888

  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

    4000-6999

    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:

  4. 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


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

  6. 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


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

  8. 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


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

  10. 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.

 

Date Updated: January 10, 2014