1. 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.

2. TWU’s Account Structure General Ledger Account 10. 100. 30. 1580. xxxx
Segment
Definition 10
100 30
1580
xxxx (7315, 7299)
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.

3. 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.

4. Funds – The Categories
Fund 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)

5. Funds –The Categories
Fund 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.

6. 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?

7. 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

8. 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

9. 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

10. 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

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

12. Grant Project (6th segment) 10.100.30.1580.xxxx.00000000
Used only on accounts that require such identification.
The majority of accounts have , 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.

13. 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 …Residence Hall Revenues
19.301… State Grants
19.330… Federal Grants
19.350… Private Grants

14. Designated Operating & Surcharge – (11. 410 & 11
Designated Operating & Surcharge – ( & ) 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 OR Discretionary Gift Accounts, (which used to be the Friends accounts)

15. 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 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!

16. 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.

17. Other Accounts
– Lab Fees - used to purchase materials and supplies for labs.
– Research Development Funds – used to promote increased research capacity at general academic teaching institutions.
– Locally generated revenues. Similar to Discretionary Gift Accounts.
– 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.

18. Budget Manager Detail Report
Home - Report Manager

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

20. Special Considerations
For managing your departmental money
Anticipate
Eliminate
Utilize

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

22. Eliminate Encumbered purchase orders End of year frenzied spending
Unnecessary expenses

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

24. Questions? Contact the Budget Office 940-898-3505