Account Types
FISCAL YEAR (FY) ACCOUNTS
These consist of all funds other than 50000 to 69999. The funding period is from 09/01/XX to 08/31/XX of each fiscal year. Inception to date totals on the monthly financial ledgers will match year to date totals. These funds are budgeted through the annual budgeting process. Fund balances from prior years can only be budgeted through a budget balance forward process, which typically must be approved by the office of Budget and Financial Reporting (BFR). In some instances, BFR must also get approval from the EVP for Finance.
MULTI-YEAR (MY) ACCOUNTS
These consist of funds 50000 to 69999, and the grant or contract period crosses fiscal years. The year-to-date column of the monthly financial ledgers will reflect revenue and expenses for the current fiscal year. The inception-to-date totals on the monthly financial reports will include all revenue and expense history (including multiple fiscal years), which helps facilitate financial reporting.
FMS FUND
|
FMS Fund |
Description |
| 10000-15999 | Agency Funds (Funds held for others) |
| 16000-17999 | Auxiliary Funds - Business units established for the express purpose of providing a service to faculty, students and/or staff (i.e., Rec. Center, Bookstore) |
| 18000-19999 | Endowment Loan Funds |
| 20000-25000 | Corpus Funds |
| 30000-34999 | Designated Funds (MSRDP) - Funds from income generating activities related to individual departments. MSRDP accounts are funded by clinic income. These are unrestricted funds. |
| 35000-35999 | Service Department Funds - Business units within the University that are income generating. Services can be provided to both internal and external clients (the majority should be internal). Follows same restrictions as with state funds. |
| 40000-41999 | State Funds - Funds appropriated by the state through the submission of an annual operating budget approved by the UT System Board of Regents. These funds are restricted. See guidelines for usage in the state's appropriations bill for the appropriate biennium, HOOP and the request issuance (RI) policy. |
| 41000 | Texas Higher Education Coordinating Board - Grants awarded based on application submitted to agency each year. These funds are very restricted. See agency guidelines for details. |
| 42000-42999 | HCPC State - Funds appropriated by the state through the submission of an annual operating budget approved by the UT System Board of Regents. These funds are restricted. See guidelines for usage in the state's appropriations bill for the appropriate biennium, HOOP policy, and the request issuance (RI) policy. |
| 50000 | U.S. Public Health Service Grants (Miscellaneous Grants, Traineeships & Fellowships) |
| 50001 | National Science Foundation |
| 50002 | National Institute of Justice |
| 50003 | U.S. Department of Education |
| 50004 | HRSA/Bureau of Health Professionals (BHP) |
| 50005 | Environmental Protection Agency (EPA) |
| 50006 | NASA |
| 50008 | HRSA (non-BHP) |
| 50011 | Local Federal Flow-Through Funding |
| 50012 | Private Federal Flow-Through Funding |
| 50013 | State Federal Flow-Through Funding |
| 51001 | CDC |
| 51002-51999 | Miscellaneous Federal Grants & Contracts |
| 53000-53999 | State Contracts |
| 55000-55999 | Local Contracts |
| 56000 | Council for Tobacco Research |
| 56001 | American Cancer Society |
| 56002 | Hogg Foundation |
| 56003 | American Heart Association - National Office |
| 56004 | American Heart Association - Texas Affiliate |
| 56006 | American Lung Association |
| 56007 | American Diabetes Association |
| 56008 | Cystic Fibrosis |
| 56009 | March of Dimes |
| 56010 | Muscular Dystrophy |
| 56011 | Welch Foundation |
| 56012 | Miscellaneous Private Grants |
| 57001 | Clinical Studies |
| 57002 | Hermann Hospital |
| 57003 | Texas Heart Institute |
| 57004 | Baylor College of Medicine |
| 57005 | Clayton Foundation |
| 57008 | Shriners |
| 57015 | Miscellaneous Private Contracts |
| 57055 | CT Study Staff |
| 58000 | Restricted Gifts |
| 58001 | Unrestricted Gifts |
| 69000-69999 | Endowments |