The Fund is a four-digit code, part of the account number, that indicates individual or cumulative sources of funds as well as the campus location controlling them. Funds are basic accounting entities, used for budgeting, revenue and expenditure control, and auditing. They represent a self-balancing set of accounts and are considered either restricted or nonrestricted, depending on the restrictions in the use placed by the entity providing the resources. Funds can also be labeled as sponsored or nonsponsored. Sponsored funds can be identified by a specific numbering sequence and are also restricted.
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1/31/97 updated