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Accounting and Reporting | Accounts

The segregated code combination in the Oracle Financial System readily avails itself to ease financial reporting at the University of Northern Iowa. Historically, information has been requested from UNI concerning the entire university, a college or a departmental level, sometimes by project or semester. Many inquiries are for a specific revenue or expenditure type, especially salary and wage or travel information. Some data is required to maintain funding or accreditation. Information is requested by the State of Iowa, the Federal government, grantors, news organizations, and many others.

The Code Combination sections are defined below:

FundAYOrganizationObject CodeProgramFunctionActivityLine
  1. Fund: Unique four digit identifier for each entity outside the General Education Fund. Each fund is a separate Balance Sheet entity. Fund ranges are as listed below:
    0011-0199General Fund
    0200-2999Other Funds Unrestricted
    3000-3999Auxiliary Enterprises
    4000-6999Grants and Contracts
    7000-7199Loan Funds
    7300-8999Plant Funds
    9000-9999Agency Funds
  2. Appropriation Year: Identifies the June 30th year end for which a budget is established in the General Education Fund by the Board of Regents. The General Fund allocates the State of Iowa Appropriation Revenue and Student Tuition Revenue to operating expenditure budgets to support the University of Northern Iowa's educational mission and goals.
  3. Organization: Every Office and Department at the University of Northern Iowa has a unique five digit code to represent it in the Oracle Code Combination. The Organization code is used for security rules. The Organization code ranges are as follows:
    10000-19999President's Office
    20000-29999Academic Affairs
    30000-39999Student Affairs
    40000-49999Finance and Operations
    90000-99999Marketing and Advancement
  4. Object Code: The five digit object code classifies the asset, liability, net asset, revenue, and expenditure types. The ranges are as listed:
    15000-19999Net Assets
    40000-49999Transfers In
    50000-59999Salaries, Wages and Fringe Benefits
    60000-69999Supplies and Services, non-capitalized
    70000-79999Fixed Asset Acquisitions, Interest Expense, Indirect Costs, Misc.
    90000-99999Transfers Out
  5. Program: The four digits in this combination segment represent different projects or endeavors within a college or department at UNI.
  6. Function: The two digit code is required for reporting by the National Association of Colleges and University Business Officers, an organization that provides definitions to maintain comparability between public institutions. The functions are as follows:
    31Public Service
    41Academic Support
    51Student Services
    61Institutional Support
    71Operation and Maintenance of Plant
    73Building Repairs
    81Scholarships and Fellowships
    91Auxiliary Enterprises
    96Renewals and Replacements
    98Debt Retirement
  7. Activity: This four digit section of the code combination reflects institutional wide endeavors that require segregated tracking of revenues and/or expenditures.
  8. Line: The last section of the Code Combination was established for human resource, budget and payroll line numbers for salary, wage and fringe benefit allocations. With the implementation of the Oracle Human Resources and Payroll module in January 2005, the line will default to three zeroes (000) for all account code combinations.