Texas Woman’s University General Ledger Account Structure Primary purpose is to gain a better understanding of the TWU accounts – the structure and meaning behind the accounts. Includes guidelines for utilizing specific accounts.

TWU’s Account Structure General Ledger Account 10. 100. 30. 1580. xxxx Segment Definition 10 100 30 1580 xxxx (7315, 7299) 00000000 FUND FUNDING SOURCE ELEMENT of COST DEPARTMENT OBJECT CODE (Revenues & Expenses) Grant or Project Logic is built into this account number. Important because the segments help determine how the account can be used.

TWU Fund 10.100.30.1580.xxxx.00000000 What does this mean? Categories of monies used to indicate sources of financial resources and the nature of activities financed. TWU has 11 different funds. Some funds are held in the State Treasury yet reserved solely for TWU’s use. Other funds are held locally within TWU’s bank account.

Funds – The Categories Fund 10 - Education & General – State Appropriations (funds are held in state treasury) Fund 11 – Designated – Approved by the Board of Regents for a specific purpose (local funds) Fund 12 & 14 – Auxiliary - An entity that furnishes a service to students, faculty, or staff and charges a fee directly related to the cost of goods or services. Student Services – Student Life, Athletics, Commuter Services, Student Health Services, Housing, Food Services, Fitness & Recreation (local funds) Fund 19 – Restricted – By Federal , State, or Local Entities (local funds) Fund 10 – To capitalize on State support, an administrative decision was made to use these funds for salaries. The state will provide funds to cover benefits – medical premiums, employer portion of social security and retirement. Fund 11 – Designated tuition, program fees, technology fee, UG applications fee, differential tuition – SPECIFIC PURPOSE Fund 19 – Grants and Discretionary Gift Accounts (Formerly called “Friends” accounts)

Funds –The Categories Fund 20 - Loan Funds– Funds derived from gifts, grants, endowments, the federal government, and designated funds to provide loans to students. Fund 30 –Endowments – Funds donated and restricted under the terms of a legal document for a specified purpose or program. Fund 40, 41, & 42– Plant Funds - These are used for new construction, renewals and replacements, and debt service. Fund 50 – Agency – The university acts as custodian of these funds which belong to another entity, not TWU.

Funding Sources 10.100.30.1580.xxxx.00000000 Must identify, specifically! Three digit number – very important as they identify the source of funds. Sources indicate how the monies can be used. 100’s are using state appropriations- we get a certain amount awarded each year and that’s what we can spend. 126’s are lab fees – used to buy materials and supplies for the labs. Monies are held in the state treasury, so all expenses are recorded in the state’s accounting system. 177 – Research Dev Funds – used to support and encourage research projects Appropriation – Education & general or HEF? Fee – what type of fee? Tuition – undergraduate or graduate? Gift - private donor or a foundation? Grant – federal or state?

Funding Source – Examples 100 – Appropriations 126 – Lab fees 150 – Higher Education Funds (HEF) 177 – Research Development Funds Fund 11 400 –Locally generated revenues 410 – Designated Tuition 411 – Designated Surcharge (Differential Tuition) 419 – Instructional Enhancement Fees 425 – Program Fees 890 –Investment Income (Discretionary accts) Not an all-inclusive list. I chose those that are widely held within the academic departments. 400- Science provides Speech Therapy to the Lewisville ISD, which generates a revenue stream. 410 – designated tuition – local tuition authorized by the State and our Board of Regents – funds what we call the “Designated Operating Accounts” 411 – some departments have been authorized to charge an additional amount of local tuition for their programs – Differential Tuition (Surcharge) 419 – uniquely established to support our Teaching & Learning with Tech Dept, Academic Advising & the Center for Instructional Excellence 425 – Program Fees 890 – Discretionary Accounts

Funding Source – Examples 432 – Medical Service Fees 434 – Student Service Fees 436 – Fitness & Recreation Fees Fund 19 301 – State Grants 330 – Federal Grants 350 – Private Grants 370 – Indirect Costs 600 - Contributions & Gifts

Element of Cost (3rd segment) 10.100.30.1580.xxxx.00000000 05 - Instruction 10 – Research 20 – Academic Support 25 – Student Services 30- Institutional Support 45 – Auxiliary Enterprises 55 - Library

Department (4th segment) 10.100.30.1580.x.00000000 Four digit code identifies the department and other specialty areas within a department if needed. 2402 – Utilities State – Denton 2403 – Utilities State – Dallas 2404 – Utilities State – Houston 1580 – Procurement Services

Object Code (5th Segment) 10.100.30.1580.xxxx.00000000 Used to identify revenues and expenses. Revenue object codes range from 6000-6999 6115 – Student Fees 6450 – Ticket Sales 6800 – Donations Expense object codes range from 7000-8999 7015– Staff Salaries 7300 – Consumables

Grant Project (6th segment) 10.100.30.1580.xxxx.00000000 Used only on accounts that require such identification. The majority of accounts have 00000000, which is basically a place holder, no specific definition. Primarily used for grant accounts where the sequence of numbers has a unique logic based upon the type of grant.

Common Accounts 10.100… State Appropriations (salaries & benefits) 11.410… Designated Operating Accounts 11.411… Designated Surcharge (Differential Tuition) 11.425… Program Fee Accounts 12.434… Student Services 14.480…Residence Hall Revenues 19.301… State Grants 19.330… Federal Grants 19.350… Private Grants

Designated Operating & Surcharge – (11. 410 & 11 Designated Operating & Surcharge – (11.410 & 11.411) Spending Guidelines Allowed Accreditation Expenses Advertising Building-Maint/Repairs Computer Equipment Contracted Services Copiers Memberships & Dues Equipment Faculty Reference Materials Fees Food & Refreshments Furniture Gratuities Printing Professional Services Promotional Items Salaries & Wages Supplies Telecommunications Training/Registration Fees Travel Uniforms Not Allowed Alcohol Awards Contributions/donations Flowers - Congratulatory or Condolences Gifts Tuition Designated Operating Account & Designated Surcharge (Differential Tuition) – list of allowed expenses. May not be all inclusive, but it gives you a concrete list of items which many find helpful. Not allowed – a limited number of items are on this list. Other than purchasing alcohol, these items may be purchased using the discretionary accounts 11.890 OR Discretionary Gift Accounts, 19.350 (which used to be the Friends accounts)

Program Fees (11.425…) Spending Guidelines Allowed Accreditation Expenses Computer Equipment Contracted Services Copiers Memberships & Dues Equipment Fees Printing Professional Services Salaries & Wages (see limits) Supplies Training/Registration Fees Travel (see limits) Not Allowed Advertising Alcohol Awards Building-Maint/Repairs Contributions/donations Faculty Reference Materials Flowers - Congratulations or Condolence) Food & Refreshments Furniture Gifts Gratuities Promotional Items Telecommunications Tuition Uniforms A transition was made from course and distance education fees to Program Fees during fiscal year 2013. The policy was expanded to include additional items not previously allowed on the prior fees as program fees cover a broader range of support. These additional items are highlighted. NOT an all-inclusive list. This has been created for the benefit of those that want a defined list of items, however, the policy was carefully written to accommodate diversity among departments with regard to the way the program is delivered to the student. Example: Nursing simulated lab – 24 hour hospital setting for nurses and patients. Food is part of this lab!

HEF Funds – Higher Education Funds Must be used for: Acquiring land Major repair of buildings Acquisition of capital equipment Library books and materials May not be used for student housing, intercollegiate athletics or auxiliary enterprises.

Other Accounts 10.126 – Lab Fees - used to purchase materials and supplies for labs. 10.177 – Research Development Funds – used to promote increased research capacity at general academic teaching institutions. 11.400 – Locally generated revenues. Similar to Discretionary Gift Accounts. 19.350 – Discretionary Gift Accounts Lab fees – note, these are state funds, meaning they are held in the state treasury; they DO roll forward; Research Dev – State funds as well. Roll forward within biennium, then lapse at end of odd fiscal year (FY2013) Locally generated - some have special situations that generate revenues – Communications Sciences provides Speech Therapy to the Lewisville ISD. Discretionary Gift Accounts – formerly “friends” accounts. Strictly donations or gifts to the department. Very liberal use.

Budget Manager Detail Report Home - Report Manager https://sqlreports.twu.edu/Reports/Pages/Folder.aspx

Fees posted to Accounts? Program Fees – Deposited monthly on the 15th. Designated Surcharges (Differential tuition) – posted REAL-time. Lab Fees – posted REAL-time.

Special Considerations For managing your departmental money Anticipate Eliminate Utilize

Anticipate Money that will not be encumbered Travel Expenses Procurement Card Expenses Guest Lecturer Fees Membership Fees Check Request Payment

Eliminate Encumbered purchase orders End of year frenzied spending Unnecessary expenses

Utilize Cooperative purchasing power Combined/collaborative purchasing power The procurement team

Questions? Contact the Budget Office 940-898-3505