Financial Records System Manual

Appendix C - Subcode Listing & Descriptions
GL Subcode Descriptions - Part 2 (3000-9690)

December 2006
For a quick search of the subcode descriptions, click on the appropriate listing below.

Assets
11xx-1499		 Assets
15xx-19xx		 Liabilities
20xx-2499		 Liabilities
25xx-29xx		 Fund Balance
3xxx		 Fund Additions
4xxx		 Fund Deductions
5xxx		 Summary Controls
9xxx

FPI - Cross Reference to the Financial Policy and Procedures Manual - additional information on the referenced codes can be found in the listed chapter of the FPI Manual.

ACCOUNT      
CONTROL   TITLE & DESCRIPTION FPI
3xxx   FUND BALANCE  

Equity or net worth of the account. Total assets minus total liabilities. 3xxx is automatically updated when activity is posted against the account's fund additions (4xxx), fund deductions (5xxx), or the sub-ledger accounts revenues and expenses.
  3100 FUND BALANCE - CURRENT APPROPRIATED FUNDS  
  3200 FUND BALANCE - CURRENT SELF FUNDED ACTIVITIES  
  3300 FUND BALANCE - CURRENT RESTRICTED SPONSORED  
  3400 FUND BALANCE - CURRENT RESTRICTED GIFT FUNDS  
  3500 FUND BALANCE - STUDENT LOAN FUND  
  3600 FUND BALANCE - ENDOWMENT FUND  
  3700 FUND BALANCE - PLANT FUNDS  
  3800 FUND BALANCE - WORK ORDER LEDGER  
  3900 FUND BALANCE - AGENCY FUND  
4000   RECEIPTS  

Receipts or deposits made to the Universities bank accounts. For use in accounts 0000xx only.
4029   MANDATORY CCHE TRANSFER  

Receipt of funds from the Colorado Commission on Higher Education provided through a State of Colorado legislative bill, in support of University operations.
4033   RENTAL REVENUE  

Rental revenues received from the Board of Land Commissioners for leases, rents and timber sales. For use by Business & Financial Services only.
4071   STATE APPROPRIATION - CAPITAL CONSTRUCTION  

State of Colorado general fund support provided through the Long Appropriations Bill (Long Bill) for Capital Construction projects. For use by Business & Financial Services in the 71 fund only.
4072   STATE APPROPRIATION - FEDERAL FLOW THROUGH  
    State of Colorado support for Capital Construction projects funded by federal money flow-through appropriations from the Governor's office.  
414x   GIFTS  

A gift or donation is a voluntary and irrevocable transfer of money or property (i.e., equipment, personnel time and skill, etc) made by a donor without any expectation of or receipt of direct economic benefit or any other tangible compensation (i.e., goods or services) from the donee. For use by the Office of Sponsored Programs and Business & Financial Services only.
4140   GIFTS - CASH CAPITAL ASSETS  

To record gifts of cash to be used for capital acquisitions.
4141   GIFTS - PRVT FOUNDATN  

To record restricted or unrestricted gifts from private sources or foundations.
4142   GIFTS - CAPITAL ASSET LAND  
4143   GIFTS - CAPITAL ASSET LAND IMPROVEMENTS  
4144   GIFTS - CAPITAL ASSET BUILDINGS  
4145   GIFTS - CAPITAL ASSET EQUIPMENT  
4146   GIFTS - CAPITAL ASSET LIBRARY HOLDINGS  
4147   GIFTS - CAPITAL ASSET ART, HISTORICAL TREASURES & COLLECTABLE OBJECTS  

To record gifts of land, land improvements, buildings, equipment, library holdings or collectable objects.
4148   GIFTS - PUB SRC NOT CA  

To record gifts from public sources that are not capital assets or cash for capital asset acquisitions.
4210   GRANTS & CONTRACTS  

Revenue received from contract and grant billings. For use by Sponsored Programs Accounting in 53 funds only.
4240   CAPITALIZED GRANTS  

Grants that are treated as an asset and amortized through the income statement.
4310   RENTAL REVENUE  

Revenues received from the rental of University properties.
4320   INTEREST REBATE  

Contra to 2150 CSUS Treasury Interest to move the interest to a liability.
4321   INTEREST ON LOANS  

Amounts received or accrued from the Perkins Student Loan Program or other loan program administered by Student Loans Receivable for interest charges on the unpaid loan balance. For use by Student Loans Receivable only.
4322   INTEREST ON INVESTMENTS  

Amounts received or accrued from investments in certificates of deposit, savings accounts, Treasury Bills, etc.
4323   DIVIDENDS  

Dividend income from University ownership of capital or corporate stock.
4324   CAPITALIZED INTEREST EARNINGS  

Interest that is treated as an asset and amortized through the income statement.
4325   TRUSTEE EARNINGS INTEREST  

Investment income received from University assets that are held by a trustee for the University.
4326   TRUSTEE EARNINGS INVESTMENTS  

Investment income received from University assets that are held by a trustee for the University.
4327   BANK INTEREST  

Interest earnings from University bank accounts. For use by the Cash Management Office of Business & Financial Services only.
4328   CSU SYSTEM TREASURY INTEREST  

Interest earnings from University funds deposited with the CSU Treasury. For use by the Cash Management Office of Business & Financial Services only.
4329   CSU SYSTEM TREASURY INTEREST DISTRIBUTION  

Departmental distribution of CSU Treasury interest earnings from account control 4329.
4330   LATE PAYMENT CHARGES  

Charges assessed to student loan borrowers, on loans administered by Student Loan Receivable, when loan payments are not made by the scheduled payment due date.
4340   TEACHER CANCELED FEDERAL  

Recovery of principal loan balances that had been canceled for borrowers who had received a teacher cancellation on a Perkins Student Loan.
4341   ADVANCES FEDERAL CONTRIBUTION  

Federal Capital Contribution for the Perkins Student Loan Program. The portion of the funds available to operate the loan program that have been received from the federal government.
4350   GAIN SALE OF SECURITIES  

Amount realized (earned) from the sale of University investments above the cost of the investment.
4351   GAIN - CAPITAL ASSETS  

Amount realized (earned) from the sale of University property or equipment above the cost of the property, including surplus property sales.
4352   GAIN - EXTINGUISHMENT OF DEBT  

Amount realized (earned) from the payoff of University liabilities, when the payoff is less than the actual amount of debt.
4380   DAMAGE AWARDS - COURT ORDERED  
4381   DAMAGE AWARDS - INSURANCE RECOVERIES  
4382   DAMAGE AWARDS - OTHER  

Proceeds from court ordered damage awards, insurance recoveries or settlements; or other damage awards.
4390   OTHER REVENUE  

Revenues not otherwise classified in another 4xxx account control.
44xx   PLANT FUND ADDITIONS  

For use by Business & Financial Services in the 7x funds only.
  4410 EQUIPMENT ACQUISITIONS CAPITAL CONSTRUCTION  
  4411 BUILDING ACQUISITIONS CAPITAL CONSTRUCTION  
  4412 LAND ACQUISITIONS CAPITAL CONSTRUCTION  
  4413 LAND IMPROVEMENTS CAPITAL CONSTRUCTION  
  4414 LEASEHOLD IMPROVEMENTS ACQUISITIONS CAPITAL CONSTRUCTION  

To record fund additions for equipment, building, land and land improvement acquisitions costing in excess of $50,000 as a result of capital construction projects in the 71/72/73 funds.
  4463 RETIREMENT OF INDEBTEDNESS  

To record the accumulation and disbursement of funds relating to the retirement of bonds, mortgages and other forms of indebtedness incurred to acquire capital assets.
  4464 ADJUST EQUIPMENT TO PHYSICAL INVENTORY  

Capitalization of equipment resulting from the taking of a physical inventory of equipment, where the equipment was not capitalized or recorded in the Property System at the time of purchase.
  4465 CONTRA LEASE INTEREST PAYABLE  

Contra to account controls 2840 and 5421. Used to record the year-end adjustment for interest payments and the reduction of the capital lease liability. At June 30 an entry is made in the Presentation Fund (01) debiting 4465 and crediting the lease payment expense subcodes 87xx.
  4466 TRADE IN ALLOWANCE - EQUIPMENT  

Trade in of equipment on the purchase of a new piece of equipment.
  4467 EQUIPMENT ACQUISITIONS  

Capitalization of the acquisition of equipment costing in excess of $5,000.
  4470 CONSTRUCTION COSTS CAPITALIZED  

Capitalization of construction costs in excess of $5,000.
4710   OTHER FUND ADDITIONS  

Other fund additions (revenues) not otherwise classified in another 4xxx account control.
4720   COFRS INTRA FUND TRANSFER  

Transfers within a COFRS fund; to move cash from one fund group to another. 4720 should be used on both the debit and credit side of the entry.

This can be used:
WITHIN a FRS fund (where there is more than one general ledger account), except for the Unrestricted Funds, or
WITHIN some of the categories of the COFRS fund groups, such as BETWEEN Unrestricted Funds or BETWEEN Plant Funds (see "Schedule of CSU Funds and COFRS Funds/Agencies").

For the Unrestricted Funds, moving funds from one fund account to another fund account will still require an expense budget entry for the debit and credit accounts, plus a revenue budget adjustment in each fund. Budget Office approval is required.
    TRANSFERS CHECK LIST  

  1. Make sure there is adequate cash in the debit(FROM) account to cover the transfer.
  2. Need to know the General Ledger Account number, the Fund number, and the NACUBO expense code of the sub ledger accounts.
  3. Account Controls 48XX (credit) and 58XX (debit) must always net to zero for the University funds in total (Grand Total column of the FBD043).
  4. Account Controls 49XX (credit) and 59XX (debit) must always net to zero for the University funds in total (Grand Total column of the FBD043).
  5. Subcode 5699 must always net to zero for each fund group.
  6. The FRS fund groups are based on source of revenue. There are some revenue sources that should not be commingled and therefore transfers are not appropriate to and/or from certain funds. Money received by the university which has been restricted for certain purposes by an outside provider can only be transferred for purposes which meet the restrictions placed by the provider (donor, grantor, etc.).
48xx  

MANDATORY INTERFUND TRANSFERS

  

Those transfers required by a non-CSU agency, i.e. bond agreements, CCHE fund transfers. An interfund transfer is used to move funds from an account in one fund group to an account in a different fund group. An interfund transfer should NEVER be used between accounts in the same fund.
  1. Currently these will only be made by the Bond Accountant to transfer funds for bond interest and principal payments from operating accounts to the plant fund accounts from which the bond interest and principal payments are disbursed.
  2. If CCHE awards funds for the Student Loan Fund as a match to federal funds, a mandatory transfer is made from the 42 fund-Student Financial Assistance Fund, to the 05 fund-Student Loan Fund
    Journal Entry Format:
  1. Giver of $$ always 5XXX
    1. Digit 1 = 5 - fund deduction
    2. Digit 2 = 8 - mandatory transfer,
      OR 9 - non-mandatory transfer
    3. Digit 3 = this digit shows the receiving fund (2nd digit of the general ledger account on credit side of the entry)
    4. Digit 4 = 0 - ordinary transfer. Check FBM097 for specialized transfers.
  2. Receiver of $$ always 4XXX
    1. Digit 1 = 4 - fund addition
    2. Digit 2 = 8 - mandatory transfer OR 9 = non-mandatory transfer
    3. Digit 3 = this digit shows the giving fund (2nd digit in general ledger account on debit side of the entry)
    4. Digit 4 = 0 - ordinary transfer. CheckFBM097 for specialized transfers.
  4815 VETERINARY MEDICINE EQUIPMENT RESERVE TRANSFER  

Transfers to the Plant Funds from the Veterinary Medicine (WICHE) equipment reserve, used to fund equipment purchases.
  4821 BOND PRINCIPAL & INTEREST TRANSFER  

Transfers to current self funded activities from other fund groups for payment of bond principal and interest, as mandated by the bond indenture.
  4822 REPAIR & REPLACEMENT TRANSFER  

Transfers to current self fund activities from other fund groups for payment of repairs, renewals and replacement, as mandated by the bond indenture.
  4823 RESERVE FUND TRANSFER  

Transfers to current self funded activities from other fund groups to fund a reserve (funds set aside for future use), as mandated by the bond indenture.
  4844 LOAN FUND GRANT TRANSFER  

Transfers to the Student Loan Fund from Student Financial Assistance, as mandated by the Colorado Commission on Higher Education (CCHE).
  4854 LOAN FUND TRANSFER  
  4871 BOND PRINCIPAL & INTEREST TRANSFER  

Transfers to the Plant Funds from other fund groups for payment of bond principal and interest, as mandated by the bond indenture.
  4872 REPAIR & REPLACEMENT TRANSFER  

Transfers to the Plant Funds from other fund groups for payment of repairs, renewals and replacement, as mandated by the bond indenture.
  4873 RESERVE FUND TRANSFER  

Transfers to the Plant Funds from other fund groups to fund a reserve (funds set aside for future use), as mandated by the bond indenture.
  4875 VETERINARY MEDICINE EQUIPMENT RESERVE TRANSFER  

Transfers to the Plant Funds from the Veterinary Medicine (WICHE) equipment reserve, used to fund equipment purchases.
49xx   NON-MANDATORY INTERFUND TRANSFERS  

Transfers made at the discretion of CSU personnel. An interfund transfer is used to move funds from an account in one fund group to an account in a different fund group. An interfund transfer should NEVER be used between accounts in the same fund.
  1. Transfer of funds to the Plant Fund for construction projects.
  2. Transfer of funds between COFRS fund groups to provide funds for special purposes not related to construction.
  4910 NON-MANDATORY TRANSFERS  
  4920 NON-MANDATORY TRANSFERS  
  4930 NON-MANDATORY TRANSFERS  
  4940 NON-MANDATORY TRANSFERS  
  4950 NON-MANDATORY TRANSFERS  
  4960 NON-MANDATORY TRANSFERS  
  4970 NON-MANDATORY TRANSFERS  
  4980 NON-MANDATORY TRANSFERS  
  4990 NON-MANDATORY TRANSFERS  

Non-Mandatory Transfers between exempt activities, as defined by the Tabor (Amendment 1) Amendment.
  4915 EXEMPT TRANSFER TO ENTERPRISES  
  4916 NONEXEMPT TRANSFER TO ENTERPRISES  

Non-Mandatory transfers from TABOR exempt or non-exempt funds into enterprise funds.
  4917 NON-MANDATORY TRANSFER W/L  
  4927 NON-MANDATORY TRANSFER W/L  
  4937 NON-MANDATORY TRANSFER W/L  
  4947 NON-MANDATORY TRANSFER W/L  
  4977 NON-MANDATORY TRANSFER W/L  
  4919 TABOR TRANSFERS  
  4929 TABOR TRANSFERS  
  4949 TABOR TRANSFERS  
  4979 TABOR TRANSFERS  

Tabor Transfers from auxiliary enterprises to non-exempt activities, as defined by the Tabor (Amendment 1) Amendment and Colorado Commission on Higher Education (CCHE) guidelines - very unusual.
5000   DISBURSEMENTS  

Disbursements or payments made from the University's bank accounts. For use in accounts 0000xx only.
5029   MANDATORY CCHE TRANSFER  

Disbursements for cost share of funds with The Colorado Commission on Higher Education, as designated through a State of Colorado legislative bill.
5310   PRINCIPAL & INTEREST CANCELED - TEACHER - DEFENSE  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a teacher cancellation on a National Defense Loan received prior to June, 1972.
5311   PRINCIPAL & INTEREST CANCELED - TEACHER - DIRECT  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a teacher cancellation on a National Direct Student Loan received after June, 1972.
5312   PRINCIPAL & INTEREST CANCELED - DEATH  

Principal & interest loan balance that has been canceled during the current fiscal year due to the death of the borrower on a National Direct Student Loan.
5313   PRINCIPAL & INTEREST CANCELED - DISABILITY  

Principal & interest loan balance that has been canceled during the current fiscal year due to the long term disability of the borrower on a National Direct Student Loan.
5314   PRINCIPAL & INTEREST CANCELED - BANKRUPTCY  

Principal & interest loan balance that has been canceled during the current fiscal year due to the bankruptcy of the borrower on a National Direct Student Loan.
5315   PRINCIPAL & INTEREST CANCELED - MILITARY  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a military service cancellation on a National Direct Student Loan.
5316   PRINCIPAL & INTEREST CANCELED - MILITARY - PERKINS  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a military service cancellation on a Perkins Student Loan.
5317   PRINCIPAL & INTEREST ASSIGNED US GOVERNMENT  

Principal & interest loan balance that has been assigned to the federal government for collection, due to the borrower defaulting (non-payment) of a student loan.
5318   PRINCIPAL & INTEREST CANCELED - PEACE CORPS  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a Peace Corps or VISTA Program cancellation on a National Direct Student Loan.
5319   PRINCIPAL & INTEREST WRITTEN OFF  

Principal & interest loan balance that has been written off during the current fiscal year for borrowers on a National Direct Student Loan.
5320   PROVISION FOR DOUBTFUL STUDENT LOANS  

Amounts (or reserve) set aside for uncollectible (bad debt expense) student loans receivable.
5321   PRINCIPAL & INTEREST CANCELED - LAW ENFORCEMENT  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a law enforcement cancellation on a National Direct Student Loan.
5322   PRINCIPAL & INTEREST CANCELED TEACHING  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a teacher cancellation on a National Direct Student Loan.
5323   PRINCIPAL & INTEREST CANCELED - CHILD CARE  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a child care cancellation on a National Direct Student Loan.
5324   PRINCIPAL & INTEREST CANCELED - NURSING  

Principal & interest loan balance that has been canceled during the current fiscal year for borrowers who have received a nursing cancellation on a National Direct Student Loan.
5325   PRINCIPAL & INTEREST CANCELLED - DISABILITY  
    Principal & interest loan balance that has been cancelled to the federal government due to disability of the borrower.  
5332   ADMINISTRATIVE EXPENSE  

University administrative expense charged to the federal government to administer federal student loan programs
5334   OTHER COLLECTION COSTS  

Other costs associated with the collection of student loans, including outside collection agency fees and the write-off of small loan balances (<$10.00).
54xx   PLANT FUND DEDUCTIONS  

For use by Business & Financial Services in the 7x funds only.
  5407 INTERNAL EQUIPMENT MOVEMENT (GAIN/LOSS)  

To record difference in compensation (gain or loss) between sub-ledger accounts for equipment and the net book value held in the General Ledger.
  5408 CAPITALIZED DEBT  

Cost of capitalized notes, bonds or other debt paid by the University.
  5409 CAPITALIZED ASSETS  

Cost of capitalized assets paid by the University.
  5410 EXPENDED FOR PLANT FACILITIES  

Construction expenses, controlled maintenance fees and renewal & replacement fees on plant fund facilities.
  5411 BUILDINGS SOLD  

Expenses associated with the sale of University buildings.
  5412 LAND SALES  

Expenses associated with the sale of University land.
  5413 LAND IMPROVEMENTS OTHER  

Expense adjustments on improvements to land.
  5414 BUILDINGS - OTHER  

Expense adjustments on buildings and improvements to buildings.
  5420 INTEREST ON INDEBTEDNESS BONDS/NOTES  

Cost of interest on bond or note indebtedness (borrowed capital) paid by the University.
  5421 INTEREST ON CAPITAL LEASES  

Cost of interest on capital lease indebtedness (borrowed capital) paid by the University.
  5422 BOND PREMIUM EXPENSE  
  5424 CAPITALIZED INTEREST EXPENSE  

Cost of capitalized interest on a loan (borrowed capital), paid by the University.
  5430 RETIREMENT OF INDEBTEDNESS  

Repayment of the principal loan balance on plant fund debt, paid by the University.
  5440 EQUIPMENT TRADE IN  

Expense associated in decreasing the equipment asset balance of capitalized equipment that is being traded in on the purchase of new equipment.
  5441 EQUIPMENT SALES  

Expense associated in decreasing the equipment asset balance of capitalized equipment that was sold.
  5442 EQUIPMENT - THEFT SCRAP  

Expense associated in decreasing the equipment asset balance of capitalized equipment due to equipment that was lost, stolen or scrapped.
  5443 EQUIPMENT PHYSICAL INVENTORY  

Expense adjustment of the asset balance to match the actual physical inventory.
  5444 DISPOSAL OF BUILDINGS  

The cost associated with the disposal of buildings.
  5445 WRITEOFF ACCUMULATED DEPRECIATION
  The cost associated with accumulated depreciation with the disposal of non-equipment assets.
  5451 LOSS - CAPITAL ASSETS  

Amount lost from the sale of University property or equipment, including surplus property sales.
  5460 DEPRECIATION  

The cost of capital assets over their expected life. For use by Business & Financial Services only.
5701   71 FUND EXPENSE SUMMARY CONTRA  
5702   72 FUND EXPENSE SUMMARY CONTRA  
5703   73 FUND EXPENSE SUMMARY CONTRA  
5704   74 FUND EXPENSE SUMMARY CONTRA  
5709   NON PLANT EXPENSE SUMMARY CONTRA  
5710   OTHER FUND DEDUCTIONS  

Other fund deductions (expenses) not otherwise defined in another 5xxx account control.
5711   MISCELLANEOUS BOND PROJECTS  
5713   SPONSORED PROGRAM AUDIT ADJUSTMENT  
5721   LOSS ON EXTINGUISHMENT DEBT  

Amount lost (expended) from the payoff of University liabilities, when the payoff is more than the actual amount of debt.
5722   AMOUNTS DISBURSED TO ESCROW  
5723   OTHER DEDUCTIONS  
5724   UNAMORTIZED DISCOUNT  
5725   BOND ISSUANCE COSTS  
5727   BANK TRUSTEE FEES  

Expenses associated with the issuance of bond or other debt on behalf of the University.
5728   BANK EXPENSES  

University expenses for banking services. For use by the Cash Management Office of Business & Financial Services only.
5729   CREDIT CARD EXPENSES  

University expenses incurred from the payments made to the University by credit card. For use by the Cash Management Office of Business & Financial Services only.
5738   STUDENT ACCOUNTS FUND DEDUCTIONS  

Letter of credit for the Perkins Student Loan Program.
5740   LOSS SALE OF SECURITIES  

Amount lost (expended) from the sale of University investments below the cost of the investment.
5741   EXTRAORDINARY LOSS  

Amount lost from an extraordinary event.
575x   QUASI TRANSFER  

These are partner entries to non-mandatory transfers to record the expense in the sub-ledger account when there are multiple sub-ledger accounts for one general ledger account and/or to record the expense against the budget in the sub-ledger account. Quasi-transfers are only used for the expense or debit account side of the interfund transfer.
  1. The debit side of the entry uses an expense subcode in the sub-ledger account to be charged:
    subcode 8124 for 21 fund capital construction
    subcode 8185 for federally funded projects as determined by the NACUBO Revenue code on FRS screen 002 or 006)
    subcode 8189 for non-federal construction projects in the plant fund
    subcode 5800 for other types of expenses (this is rarely used)
  2. The credit side of the entry is recorded to the general ledger account (same account as the debit side of the non-mandatory transfer) and uses a Quasi-Transfer account control which matches the NACUBO Expense code of the sub-ledger account.
  5751 QUASI TRANSFER - INSTRUCTION  
  5752 QUASI TRANSFER - RESEARCH  
  5753 QUASI TRANSFER - PUBLIC SERVICE  
  5754 QUASI TRANSFER - ACADEMIC SUPPORT  
  5755 QUASI TRANSFER - STUDENT SERVICES  
  5756 QUASI TRANSFER - INSTITUTIONAL SUPPORT  
  5757 QUASI TRANSFER - OPERATION & MAINTENANCE OF PLANT  
  5758 QUASI TRANSFER - SCHOLARSHIPS & FELLOWSHIPS  
  5759 QUASI TRANSFER - AUXILIARIES  

Quasi transfer costs recorded by NACUBO classifications.
5770   BOND PRINCIPAL SL CONTRA  

Auxiliary (athletics) bond principal payment. For use in 26 & 62 funds only.
5780   BOND INTEREST SL CONTRA  

Auxiliary (athletics) bond interest payment. For use in 26 & 62 funds only.
579x   CERTIFICATES OF PARTICIPATION PAYMENTS  
  5791 COP PAY INSTRUCTION  
  5792 COP PAY RESEARCH  
  5793 COP PAY PUBLIC SERVICE  
  5794 COP PAY ACADEMIC SUPPORT  
  5795 COP PAY STUDENT SERVICES  
  5796 COP PAY INSTITUTIONAL SUPPORT  
  5797 COP PAY - OPERATION AND MAINTENANCE OF PLANT  
  5798 COP PAY SCHOLARSHIPS & FELLOWSHIPS  
  5799 COP PAY AUXILIARIES  

Capital lease repayment costs recorded by NACUBO classifications.
58xx   MANDATORY TRANSFERS  

Those transfers required by a non-CSU agency, i.e. bond agreements, CCHE fund transfers. An interfund transfer is used to move funds from an account in one fund group to an account in a different fund group. An interfund transfer should NEVER be used between accounts in the same fund.
  1. Currently these will only be made by the Bond Accountant to transfer funds for bond interest and principal payments from operating accounts to the plant fund accounts from which the bond interest and principal payments are disbursed.
  2. If CCHE awards funds for the Student Loan Fund as a match to federal funds, a mandatory transfer is made from the 42 fund-Student Financial Assistance Fund, to the 05 fund-Student Loan Fund.
    Journal Entry Format:
  1. Giver of $$ always 5XXX.
    1. Digit 1 = 5 fund deduction
    2. Digit 2 = 8 mandatory transfer,
      OR 9 non-mandatory transfer
    3. Digit 3 = this digit shows the receiving fund 2nd digit of the general ledger account on credit side of the entry)
    4. Digit 4 = 0 ordinary transfer. Check FBM097 for specialized transfers.
  2. Receiver of $$ always 4XXX.
    1. Digit 1 = 4 fund addition
    2. Digit 2 = 8 mandatory transfer,
      OR 9 non-mandatory transfer
    3. Digit 3 = this digit shows the giving fund 2nd digit in general ledger account on debit side of the entry).
    4. Digit 4 = 0 ordinary transfer. Check FBM097 for specialized transfers
  5815 VETERINARY MEDICINE EQUIPMENT RESERVE TRANSFER  

Transfers from the Veterinary Medicine (WICHE) equipment reserve to the Plant Funds, used to fund equipment purchases.
  5854 LOAN FUND GRANT TRANSFER  

Transfers from Student Financial Assistance to support the Student Loan Fund, as mandated by the Colorado Commission on Higher Education (CCHE).
  5871 BOND PRINCIPAL & INTEREST TRANSFER  

Transfers from other fund groups to the Plant Funds for payment of bond principal and interest, as mandated by the bond indenture.
  5872 REPAIR & REPLACE TRANSFER  

Transfers from other fund groups to the Plant Funds for payment of repairs, renewals and replacement, as mandated by the bond indenture.
  5873 RESERVE FUND TRANSFER  

Transfers from other fund groups to the Plant Funds to fund a reserve (funds set aside for future use), as mandated by the bond indenture.
  5875 VETERINARY MEDICINE EQUIPMENT RESERVE TRANSFER  

Transfers from the Veterinary Medicine (WICHE) equipment reserve to the Plant Funds, used to fund equipment purchases.
59xx   NON-MANDATORY INTERFUND TRANSFERS  

Transfers made at the discretion of CSU personnel. An interfund transfer is used to move funds from an account in one fund group to an account in a different fund group. An interfund transfer should NEVER be used between accounts in the same fund.
  1. Transfer of funds to the Plant Fund for construction projects.
  2. Transfer of funds between COFRS fund groups to provide funds for special purposes not related to construction.
  5910 NON-MANDATORY TRANSFERS  
  5920 NON-MANDATORY TRANSFERS  
  5930 NON-MANDATORY TRANSFERS  
  5940 NON-MANDATORY TRANSFERS  
  5950 NON-MANDATORY TRANSFERS  
  5960 NON-MANDATORY TRANSFERS  
  5970 NON-MANDATORY TRANSFERS  
  5980 NON-MANDATORY TRANSFERS  
  5990 NON-MANDATORY TRANSFERS  

Non-Mandatory Transfers between exempt activities, as defined by the Tabor (Amendment 1) Amendment.
  5925 EXEMPT TRANSFER TO ENTERPRISES  
  5926 NON-EXEMPT ENTERP  

Non-Mandatory transfers from TABOR exempt or non-exempt funds into enterprise funds.
  5917 NON-MANDATORY TRANSFERS W/L  
  5919 TABOR TRANSFERS  
  5927 NON-MANDATORY TRANSFERS W/L  
  5929 TABOR TRANSFERS  
  5937 NON-MANDATORY TRANSFERS W/L  
  5947 NON-MANDATORY TRANSFERS W/L  
  5949 TABOR TRANSFERS  
  5977 NON-MANDATORY TRANSFERS W/L  
  5979 TABOR TRANSFERS  

Tabor Transfers from auxiliary enterprises to non-exempt activities, as defined by the Tabor (Amendment 1) Amendment and Colorado Commission on Higher Education (CCHE) guidelines - very unusual.
91xx   BUDGETS  
  9110 REVENUE BUDGET  
  9120 EXPENSE BUDGET  
  9130 BUDGET VARIANCE  
  9140 REVENUE BUDGET  
  9150 EXPENSE BUDGET  
  9160 BUDGET VARIANCE  

Summary of the budget detail that is maintained in the sub-ledger account. Budgets that are posted to the sub-ledger automatically update this 91xx account control.
Revenue Budget - subcodes 0001-0999
Expense Budget - subcodes 1000-9999
Budget Variance - Revenue Budget less Expense Budget
92xx   NEXT YEAR BUDGETS  
  9210 NEXT YEAR REVENUE BUDGET  
  9220 NEXT YEAR EXPENSE BUDGET  
  9230 NEXT YEAR BUDGET VARIANCE  

Summary of the next year budget detail that is maintained in the sub-ledger account. Next year budgets that are posted to the sub-ledger automatically update this 92xx account control. The next year budget feature is not currently used by CSU.
93xx   REVENUE SUMMARY  
  9310 REVENUE - LEDGER 1       (1x funds)  
  9320 REVENUE - LEDGER 2       (2x funds)  
  9360 REVENUE - LEDGER 6       (64 funds)  
  9380 REVENUE - LEDGER 8       (8x funds)  
  9390 REVENUE - LEDGER 9       (99 funds)  

Summary of the revenue (subcodes 0001-0999) transaction detail that is maintained in the sub-ledger account. Revenues that are posted to the sub-ledger automatically update this 93xx account control.
95xx   EXPENSE SUMMARY  
  9510 EXPENSE - LEDGER 1       (1x funds)  
  9520 EXPENSE - LEDGER 2       (2x funds)  
  9550 EXPENSE - LEDGER 5       (53 funds)  
  9560 EXPENSE - LEDGER 6       (64 funds)  
  9570 EXPENSE - LEDGER 7       (7x funds)  
  9580 EXPENSE - LEDGER 8       (8x funds)  
  9590 EXPENSE - LEDGER 9       (99 funds)  

Summary of the expense (subcodes 1000-9999) transaction detail that is maintained in the sub-ledger account. Expenses that are posted to the sub-ledger automatically update this 95xx account control.
96xx   ENCUMBRANCE SUMMARY  
  9610 ENCUMBRANCES - LEDGER 1       (1x funds)  
  9620 ENCUMBRANCES - LEDGER 2       (2x funds)  
  9650 ENCUMBRANCES - LEDGER 5       (53 funds)  
  9660 ENCUMBRANCES - LEDGER 6       (64 funds)  
  9670 ENCUMBRANCES - LEDGER 7       (7x funds)  
  9680 ENCUMBRANCES - LEDGER 8       (8x funds)  
  9690 ENCUMBRANCES - LEDGER 9       (99 funds)  

Summary of the encumbrance transaction detail that is maintained in the sub-ledger account. Encumbrances that are posted to the sub-ledger automatically update this 96xx account control.
   
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