Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 02/22/2012 

CMP 201: Dept/Unit and Coding Structures


Purpose

To describe the NAU Dept/Unit structures, revenue source code structures, and object/sub-object code structures


Source

University policy

Policy

Dept/Unit Structure

Accounting transactions are charged or credited to expenditure and revenue centers. These expenditure and revenue centers are referred to as Dept/Units. Each Dept/Unit:

  1. is assigned to one fund, with each fund having its own purpose and funding sources, e.g., State General Operating Fund, Designated Fund, Plant Fund (see table below for a description of the accounting areas)
  2. has an Unit Manager who has overall responsibility for the Dept/Unit (see CMP 203, Unit Manager Responsibilities)

    and

  3. may contain (a) revenues only, (b) expenditures only, or (c) both revenues and expenditures and the corresponding Dept/Unit fund balance.

Funding transfers can be made between the accounting Dept/Units with the exception of the General Operating Fund and Agency fund. Expenditures from one agency/orgn can be re-coded to another agency/orgn if the expenditures are also appropriate to the new agency/orgn (e.g., moving of telephone toll charges originally charged to a state general operating agency/orgn to a auxiliary agency/orgn). Revenue may also be moved from one Dept/Unit to another when appropriate (e.g., revenue was recorded in the wrong agency/orgn and needs to be moved to the correct agency/orgn). Transfers from expense to revenue should only be made for interdepartmental services within the 4800 fund (Interdepartmental Service Fund). Care must be taken so that internal revenue and expense is not created outside the 4800 fund.

Dept/Units Commonly Used by Departments

 
Accounting Area
Funds
Number Sequence
Fund Description
Major Funding Sources
Prohibited Transactions
General Operating NAU
State
First two digits or Orgn is 11
State Funds held by the state treasurer distributed monthly to NAU
State appropriations, tuition and fees
See COM 401-03 "Prohibited Transactions"
General Operating-NAU-Yuma
State
First two digits of Orgn is 12
State Funds held by the state treasurer distributed to NAU monthly
State appropriations, tuition and fees
See COM 401-03 "Prohibited Transactions"

 

Accounting Area
Funds
Number Sequence
Fund Description
Major Funding Sources
Prohibited Transactions
Designated Funds-Summer Session
Hybrid State/Local
First two digits or Orgn are 21
Self supporting calendar year basis of accounting. Budgeting for Summer Sessions is handled through the local budgeting process
Summer Session registration fees
All Personal Services and all other operating expenditures must be directly related to Summer Sessions instruction.
Designated funds-NAU
Local 
First two digits of Orgn range between 22 and 29
Resources received and expended which have been designated for a specific purpose by the university
Gifts, registration fees retained at NAU, investment income, indirect cost recoveries and departmental sales and services
See COM 401-03 "Prohibited Transactions"
Auxiliary Funds-NAU
Local
First two digits of Orgn range between 42 and 49
Substantially self-supporting activities such as residence halls, BAU Bookstore and Intercollegiate athletics
Residence hall charges, bookstore sales, athletic events income, etc.
Restricted Funds-NAU Sponsored Projects
Grants
First digit or Orgn start with 3,Z,R,W
Grants and Contracts restricted by donors and outside agencies for a specific purpose
Grants and contracts from governmental agencies and private industry
Transactions outside of donor's restrictions

 

Accounting Area
Funds
Number Sequence
Fund Description
Major Funding Sources
Prohibited Transactions
Agency
Local
First two digits of Orgn range from 71 to 79
Funds held by NAU as custodian for university-affiliated organizations
Loan Funds-Financial Assistance-NAU
Local
First two digits of Orgn range from 51 to 59
Financial assistance awarded to eligible students. These funds are maintained by Student Business Services
Grants from government agencies and gifts from private sources.
All transactions except financial assistance payments
Endowment Funds
Local
First two digits of Orgn start with 81
Funds where principal is non-expendable (held in perpetuity) and is invested for purpose of producing income. Use of Income is restricted by donor.
Gifts from donors or internal designations. Income from endowment.
Principal (corpus) non-expendable

 


Transaction Code Structure

Transactions within each Dept/Unit are coded to revenue/sub-revenue source and object/sub-object codes. These transaction codes classify:

  1. revenues by source (e.g., state appropriations, private gifts, and publication sales)

    and

  2. expenditures by nature (e.g., student hourly pay, office supplies, and postage).

Each Dept/Unit has its own set of revenue source and expense object codes, based on the revenues that should be credited and expenditures that should be charged to the Dept/Unit. The complete code for a transaction consists of six digits with the last two digits representing a more specific delineation of the nature of the item.

The present revenue source codes are presented in CMP 308-01, Revenue Source Codes. The present expenditure coding structure is presented in CMP 430-01, Expenditure Object Codes.


Cross-References

For information on the establishment of new Dept/Units, see CMP 202, Establishment of Dept/Units.


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