Agency/org coding structure

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:

  1. 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)

  2. has an org manager who has overall responsibility for the agency/org (see FIN 203, Org Manager Responsibilities)

  3. 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.

Accounting area funds

 

Tempe campus

West campus

Polytechnic campus

Downtown Phoenix campus

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.

 

Fund description

State funds.

 

Major funding sources

State appropriations, student tuition, and fees.

 

Prohibited transactions

See FIN 401–03, Prohibited Transactions.

 

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.

 

Fund description

Self-supporting—calendar-year basis of accounting. Budgeting for Summer Session is handled through the local budgeting process.

 

Major funding sources

Summer Session tuition and fees.

 

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.

 

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.

 

Fund description

All accounting areas other than those listed elsewhere.

 

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.

 

Prohibited transactions

See FIN 401–03, Prohibited Transactions.

 

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.

 

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.

 

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

 

Prohibited transactions

See FIN 401-03, Prohibited Transactions

 

Accounting area funds   Tempe campus West campus Polytechnic campus Downtown Phoenix campus

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.

 

Fund description

Construction and remodeling projects and major capital purchases.

 

Major funding sources

Transfers in from various local funding sources, and external financing.

 

Prohibited transactions

See FIN 401–03, Prohibited Transactions.

 

Sponsored Projects— Local

Number sequence

Agency code consists of 3 alpha characters.

 

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.

 

Major funding sources

Grants and contracts from governmental agencies and private grantors.

 

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.

 

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.

 

Major funding sources

Miscellaneous revenue

 

Prohibited transactions

Gifts, capital expenses, transfers in and transfers out.

 

Accounting area funds

 

Tempe campus

West campus

Polytechnic campus

Downtown Phoenix campus

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.

 

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.

 

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.

 

Prohibited transactions

All transactions except financial assistance payments.

 

Accounting area funds   Tempe campus West campus Polytechnic campus Downtown Phoenix campus

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.

 

Fund description

Use restricted by outside donor.

 

Major funding sources

Gifts, Technology, and Research Initiative Funds (TRIF)

Gifts

Gifts

Gifts

 

Prohibited transactions

See FIN 401–03, Prohibited Transactions, and any donor restrictions.