Fund ChartField

The Fund ChartField represents the source of funding and/or allocation of support, reflecting how a given transaction is supported. 

  • Format: Fund is a five-character alphanumeric value (X####). The first alpha character represents the fund group or fund type.

  • Status: Fund is always a required field on transactions.

  • Security: Fund cannot be used to establish user security.

Fund Tree and Reference Guide

Funds are organized into a “Fund Tree,” which groups similarly functioning funds together for financial reporting purposes. Most campus organizations will only use “Departmentally Managed Funds” and the “Grant and Contract Funds” in their day-to-day operations. The Fund Quick Reference Guide below illustrates the fund groups and gives a brief description of the usage and numbering scheme of each fund type.  

Fund Quick Reference

Departmentally Managed Funds

Fund

Group Description

Usage

A####

General / Central Funds

Generally discretionary spending, without donor restrictions. Grouped into different A-Funds based on type of allocation and/or how the monies should be spent.

B####

Term Gift Funds

Should be spent in compliance with donor restrictions. If the gift has no reporting requirements or restrictions other than it be used by a certain department, then Fund B0001-Department Discretionary Gifts is used. Otherwise, each new gift is assigned a new B-Fund.

E####

Endowment / Quasi-Endowment Funds

Should be spent in compliance with donor restrictions or University designations. Each new gift is assigned a new E-Fund. 

 

Grant and Contract Funds

Fund

Group Description

Usage

G####

Grant / Contract Funds

Should be spent in compliance with awarding agency guidance and budget. Sponsored research uses Funds G0001 and G0002 with the Project ChartField tracking each individual award.

Capital Project Funds

Fund

Group Description

Usage

M####

Capital Project Funds

Should be spent on the designated Capital or Major Maintenance project. Capital and major maintenance projects are grouped into Funds M0001 and M0002 with the Project ChartField tracking each individual project.

Other Funds

Fund

Group Description

Usage

F####

External Trust Funds

Should be spent in compliance with donor restrictions. Each new external trust is assigned a new F-Fund. 

L####

Loan Funds

Tracks activity on parent, student, faculty and/or staff loans. Used exclusively by central offices (e.g. F&T).

N####

University Debt Funds

Tracks activity on taxable and non-taxable debt, lines of credit, and commercial paper. Used exclusively by central offices (e.g. F&T).

P####

Affiliated Entity P0### and Outside Financial Aid P9### Funds

Tracks activity on funding from external sources, to be spent for a specific purpose and on behalf of an external entity (P0###) or PU student (P9###). 

Q0001

Student/Campus Organization Fund

One fund to track discretionary spending of the various student and campus organizations. Uses the Department ChartField to track individual organizations.

 

View the Complete Fund ChartField Reference Guide

For a more complete listing of Fund ChartFields, please see the Fund ChartField Reference Guide.

Fiscal Year End Roll-Forward Balances

The fund determines how beginning balances are displayed on financial reports. Spendable balance is either controlled by expense budgets or actual revenue entries. This differentiation determines if fiscal year-end spendable balances roll forward to the following year.

Expense Budgets

Spendable balances for General Funds (A0000, A0018), Grant Funds (G0001, G0002), and Capital Project Funds (M####) are controlled by expense budgets. General Funds operate on a fiscal year basis, while Grant and Capital Funded projects operate with a specific beginning and ending date, which does not typically align with the fiscal year. Therefore, fiscal year-end spendable balances for these funds do not roll forward to become the next fiscal year’s beginning balance.

Actual Revenues / Receipts or Allocation Entries

The spendable balance for all other funds is controlled by actual revenues or receipts and/or allocation entries. Therefore, fiscal year-end spendable balances on these funds (whether positive or negative) roll forward to become the next fiscal year’s beginning balance.

Fund ChartField Request