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:
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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)
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has an org manager who has overall responsibility for the agency/org (see FIN 203, Org Manager Responsibilities)
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may contain (a) revenues only, (b) expenditures only, or (c) both revenues and expenditures and the corresponding agency/org fund balance.
The following table displays the general structure for agency/orgs commonly used by departments. For additional questions, contact your accountant in Financial Services.
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Accounting area funds |
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Tempe campus |
West campus |
Polytechnic campus |
Downtown Phoenix campus |
|---|---|---|---|---|---|
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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 4. |
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Fund description |
State funds. |
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Major funding sources |
State appropriations, student tuition, and fees. |
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Prohibited transactions |
See FIN 401–03, Prohibited Transactions. |
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| Accounting area funds | Tempe campus | West campus | Polytechnic campus | Downtown Phoenix campus | |
|---|---|---|---|---|---|
|
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. |
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Fund description |
Self-supporting—calendar-year basis of accounting. Budgeting for Summer Session is handled through the local budgeting process. |
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Major funding sources |
Summer Session tuition and fees. |
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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. |
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| Accounting area funds | Tempe campus | West campus | Polytechnic campus | Downtown Phoenix campus | |
|---|---|---|---|---|---|
|
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. |
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Fund description |
All accounting areas other than those listed elsewhere. |
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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. |
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Prohibited transactions |
See FIN 401–03, Prohibited Transactions. |
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| Accounting area funds | Tempe campus | West campus | Polytechnic campus | Downtown Phoenix campus | |
|---|---|---|---|---|---|
| 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. |
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Fund description |
Substantially self-supporting activities such as residence halls, Parking, and Intercollegiate Athletics. |
Substantially self-supporting activities such, University Center Building (UCB) services. |
Substantially self-supporting activities such as Student Health Services. |
Substantially self-supporting activities such as Community Health Services, Nursing. |
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Major funding sources |
Residence hall charges, athletic events ticket sales, etc. |
Facility rental, UCB, Parking |
Student Health Services, Student Recreation Center |
Fees from Community Health Services |
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Prohibited transactions |
See FIN 401-03, Prohibited Transactions |
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| Accounting area funds | Tempe campus | West campus | Polytechnic campus | Downtown Phoenix campus | |
|---|---|---|---|---|---|
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Plant Projects Local |
Number sequence |
Third digit of agency code is 6. |
Third digit of agency code is 6. |
Third digit of agency code is 6. |
Third digit of agency code is 6. |
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Fund description |
Construction and remodeling projects and major capital purchases. |
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Major funding sources |
Transfers in from various local funding sources, and external financing. |
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Prohibited transactions |
See FIN 401–03, Prohibited Transactions. |
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Sponsored Projects— Local |
Number sequence |
Agency code consists of 3 alpha characters. |
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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. |
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Major funding sources |
Grants and contracts from governmental agencies and private grantors. |
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Prohibited transactions |
Transactions outside of donors’ restrictions. |
| Accounting area funds | Tempe campus | West campus | Polytechnic campus | Downtown Phoenix campus | |
|---|---|---|---|---|---|
|
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. |
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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. |
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Major funding sources |
Miscellaneous revenue |
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Prohibited transactions |
Gifts, capital expenses, transfers in and transfers out. |
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Accounting area funds |
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Tempe campus |
West campus |
Polytechnic campus |
Downtown Phoenix campus |
|---|---|---|---|---|---|
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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. |
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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. |
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Major funding sources |
Grants from government agencies, gifts from private sources and university funds. All gifts restricted for financial assistance are initially deposited to a financial assistance account and not a general local account. |
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Prohibited transactions |
All transactions except financial assistance payments. |
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| Accounting area funds | Tempe campus | West campus | Polytechnic campus | Downtown Phoenix campus | |
|---|---|---|---|---|---|
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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. |
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Fund description |
Use restricted by outside donor. |
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Major funding sources |
Gifts, Technology, and Research Initiative Funds (TRIF) |
Gifts |
Gifts |
Gifts |
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Prohibited transactions |
See FIN 401–03, Prohibited Transactions, and any donor restrictions. |
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