Source Segment
General Ledger Chart of Accounts: Source Segment
The source segment is the second set of values in the General Ledger Account Structure and is a six digit value that that identifies how the transaction is funded, classified by restrictions: Unrestricted, Temporarily Restricted, Permanently Restricted. Restrictions are imposed by sponsors and donors. This includes State Appropriations, Gifts, Endowment Distributions, Sponsored Projects, Sponsored Financial Aid.
Source values will generally belong to one of two categories: Unrestricted Operations and Restricted Expendable
Unrestricted Operating: University funds from operations that have no 鈥渆xternal鈥 restrictions that limit spending
Designated funds are unrestricted operating funds that departments chose to internally designate for specific spending Designated purposes (Workshops, Sports Camps, Startup Funds, Internal Awards, Student Financial Aid, Reserves, etc.). Unrestricted Operations also includes Unrestricted Endowment Distributions and Auxiliaries.
Restricted Expendable: funds received from external parties with specific spending restriction.
Common Unrestricted Sources
Unrestricted Operating: University funds from operations that have no 鈥渆xternal鈥 restrictions that limit spending.
Source Value | Source Name | Source Details |
|---|---|---|
100000 | Unrestricted | General Unrestricted (100000) will be the most commonly used source. |
100600 | PACE | Program to Aid Career Exploration (PACE): tracked through Source 100600 and used across planning units. |
140000 | Auxiliaries | Auxiliaries has a unique Source (140000) and each Auxiliary will share that same Source, but will have its own Entity. |
Common Designated Sources
Designated funds are unrestricted operating funds that departments chose to internally designate for specific spending Designated purposes. Balance in Designated Sources rolls over to the next period in each Designated Source.
Designated sources that are tracked in the Grants Accounting Module as Project-Task-Award combinations (PTAs) include: Internal Awards, Research Incentive, Startup Funds, Research Challenge, Departmental Research Funds/Award, Honors Tutorial, Capital Spending, Cost-Share Funds.
Source Value | Source Name | Source Details |
|---|---|---|
110100 | Workshops/conferences | N/A |
110410 | Course Technology fees | N/A |
115000 | Operating Reserves | Unrestricted operating results will roll to the Operating Reserve Source |
115900 | Repair & Replacement | Repair and Replacement Reserve allows planning units to set aside funds for capital and non-capital assets or projects and provides a systematic method for budgeting, expending, and reporting funds related to the repair and replacement of assets or funding of capital projects. |
Common Restricted Expendable Sources
Restricted Expendable: funds received from external parties with specific spending restriction. When donors contribute to the foundation, they often specify how the funds should be spent.
- When sponsors engage the University in agreements, the scope of the project and restrictions on spending are specified in the sponsored agreement. Sponsored funds are categorized by source of funds (Federal, State, Local, Private sources, etc.).
- Sponsored Financial Aid includes Federal and State Financial Aids, for example, Federal Workstudy, PELL, SEOG, TEACH, America Reads, State OCOG.
- Grants Accounting Module is used to track Sponsored awards.
Source Value | Source Name |
|---|---|
400000 | State Appropriations |
42XXXX | Restricted Gifts |
43XXXX | Endowment Distributions |
44XXXX | Sponsored Projects |
45XXXX | Sponsored Financial Aid |
In the above table, the X Represents uniquely named values for specific gifts, scholarships and award programs
Source Hierarchy
Other
- For more specific details review the Account Code Structure page and the GL COA Quick Reference Guide.
- For Sources for 花季传媒 Foundation, see separate Foundation Source Quick Reference Guide.
- For account specific questions, please contact your CFAO or their delegate(s).