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Accounting Structure

Funds Groups | Budget Group | Sub-Accounts or Budget Categories | Unit Code

All accounting activity requires a 10-digit account number for a transaction to process. The account number is broken down into three parts: fund group, budget group, and budget category.

Budget Group Budget Category
(Sub-Account)
Fund Group    
14 023300 50

A. Fund Groups

Type
State
Account
14
Account Number
14-XXXX-XXXX
Type
Education and General (E&G) Funds
Comments
Support the UTSA's general educational operations. Functions and activities typically funded from E&G funds include faculty salaries, operating expenses of instructional departments, general administration, student services, campus security, operation and maintenance of E&G facilities, special items and research enhancement.

Type
Local
Account
18
Account Number
18-XXXX-XXXX
Type
Service Centers
Comments
Ongoing operations that sell products and provide specific technical or administrative services to the UTSA community. Such operations are not profit (or loss) centers; must charge rates based on cost analysis and break-even or operate within a +/- 10% margin at year-end pursuant to campus policy. Examples are Facilities, Telephone Services, General Stores.


Type
Local
Account
19
Account Number
19-XXXX-XXXX
Type
Designated Funds
Comments
Support miscellaneous activities of the UTSA or special purposes for which the fee revenue has been authorized.

Type
Local
Account
26
Account Number
26-XXXX-XXXX
Type
Grants and Contracts
Comments
Funds are provided by outside sponsors and agencies to provide support for specific research or educational programs. The majority of these restricted funds are federal dollars supporting either research or financial aid to students.

Type
Local
Account
29
Account Number
29-XXXX-XXXX
Type
Auxiliary Enterprise Funds
Comments
Furnish goods and services to students, faculty, or staff and charge fees directly related to, although not necessarily equal to, the cost of the goods or services. Managed essentially as self-supporting activities outside of the basic instruction and research functions of the UTSA. Examples are Student Housing, Food Services, Intercollegiate Athletics, Bookstore, Parking and the University Center.

Type
Local
Account
30
Account Number
30-XXXX-XXXX
Type
Gift Funds
Comments
Record receipts and expenditures related to funds received from a donor or external agency. Expenditures are generally restricted, meaning the donor has stipulated specific instructions about how the money may be used.

Type
Local
Account
32
Account Number
32-XXXX-XXXX
Type
Loan Funds
Comments
Used to account for resources loaned to students. Some of the loans are short-term "emergency" loans for a limited amount and repayment time. Other loans are long-term loans that may have repayment periods of ten years or more (including possible deferments.) Most loans are revolving loan funds. The principal, as it is repaid with interest on the loan and any other charges, including late charges, will be returned to the individual loan account making the funds available for additional future loans.

Type
Local
Account
36
Account Number
36-XXXX-XXXX
Type
Plant Funds
Comments
Funds are for major capital improvement projects for new construction, remodeling and renovations of existing buildings and grounds. Major projects are primarily controlled by The Office of Facility Planning and Construction (OFPC) at UT System and some are institutionally controlled.

Type
Local
Account
39
Account Number
39-XXXX-XXXX
Type
Invested In Plant
Comments
Fixed Assets including land, buildings (new, under construction, additions to existing, in progress), improvements other than buildings, equipment, library books, and museum and art collections are carried in this fund group.

Type
Local
Account
41
Account Number
41-XXXX-XXXX
Type
Agency Funds
Comments
Funds held in custody for others. Funds from outside agencies or organizations are temporarily under UTSA control and are restricted for specific purposes. Examples are student organizations and faculty accounts for external organizations. Residual funds should be returned to the sponsor once the purpose for the agency account is complete.

B. Budget Group

The first 8 digits of an account number represent a Budget Group. Each department or academic entity may have several budget groups.

C. Sub-Accounts or Budget Categories

Sub-accounts or budget categories indicate what type of expense or income is used. This allows the money funded to a budget group to be broken down within the account number to help track expenses such as salaries, maintenance and operations, and travel. To add a sub-account to your existing account, complete the Unit and Account Request Form and send it to accounting.ofc@utsa.edu.

D. Unit Code

The unit code determines the department, division or college an account number belongs to. Typically the unit code is the same across funds groups. This does not apply to the following funds groups:

  • 26 accounts
  • 32 accounts
  • 36 accounts
  • 41 accounts

Unit codes are available on DEFINE using GG5.

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