Accounts
The segregated code combination in the UNIWorks 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 | Cost Center | Ledger Account | Program | Function | Activity |
|---|---|---|---|---|---|
| 1111 | 33333 | 44444 | 5555 | 66 | 7777 |
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:
| Four-Digit Identifier | Entity |
|---|---|
| 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. Cost Center: Every office and department at the University of Northern Iowa has a unique five digit code. The cost center code is used for security rules. The cost center ranges are as follows:
| Five-Digit Code | Organization |
|---|---|
| 10000-19999 | President's Office |
| 20000-29999 | Academic Affairs |
| 30000-39999 | Student Affairs |
| 40000-49999 | Finance and Operations |
| 90000-99999 | Marketing and Advancement |
4. Ledger Account: The five digit ledger account classifies the asset, liability, net asset, revenue, and expenditure types. The ranges are as listed:
| Five-Digit Ledger Account | Type |
|---|---|
| 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:
| Two-Digit Code | Organization |
|---|---|
| 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.