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: 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
- 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.
- 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 Student Affairs 40000-49999 Finance and Operations 90000-99999 Marketing and Advancement
- 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
- Program: The four digits in this combination segment represent different projects or endeavors within a college or department at UNI.
- 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
- Activity: This four digit section of the code combination reflects institutional wide endeavors that require segregated tracking of revenues and/or expenditures.
- 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.