[xls]account list - university of houston list.xls · web viewus treasury notes - temp inves ......

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Updated 3-7-17

Account Short Descr

10100 CLAIM ON CASH

10101 POOLED INVESTMENT CASH

10102 PETTY CASH

10103 CHANGE FUNDS

10104 CASH EQUIVALENTS-CURRENT

10105 CASH EQUIVALENTS-NON CURRENT

10106 CHANGE ORDER10500 STATE BANK10502 UH CREDIT CARD COMMISSION CLE

10509 SFS ECHECK BOA10510 UH LOCAL DRAWING10511 UH ATHLETIC FIRST & TEN10512 UH CREDIT CARD CLEARING10513 UH NON ENDOWED INVESTMENT10514 UH IMPREST

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10515 UH CONTROLLED DISBURSEMENT10516 UH CRR BOND 90A DEBT SVC10517 UH CRR BOND 90B DEBT SVC10518 UH CRR BOND ESCROW10519 UH BOURESS BANK10520 UH CRR 93 BOND ESCROW10521 UH CRR BOND 93 DEBT SVC10522 UH CRR BOND 93A DEBT SVC10523 UH CRR BOND 98 - PROCEES ACCT10524 UH CRR BOND 98 - ISSUANCE ACCT10525 UH CRR BOND 98 - INVESTMENT10526 UH SAINTES IMPREST ACCOUNT10527 UH S/T INVST-ENHANCED CASH

10528 UH DORM REV BONDS 67A&B

10529 UH COL ARCH SAINTES FRANCE ACT10530 UH DEFAULT BANK10531 UH HAF - STERLING 079310532 UH HAF - STERLING 259710533 UH HAF - STERLING 247310534 UH HAF - MERRILL 07F8410535 UH HAF - MERRILL 07D7110536 UH HAF - MERRILL 07H3010537 UH HAF - MERRILL 07H3110538 UH ACH SETTLEMENT ACCT10539 UH CRB 00 PROC ACCT-DEBT SVC10540 UH CRB 00 - ISSUANCE ACCT10541 UH CRB 00 - INVESTMENT ACCT

10542 UH CRRB 02B DEBT SERVICE ACCT

10543 UH CRRB 02B ISSUANCE COST ACCT

10544 UH CRRB 02B ESCROW ACCT

10545 UH CRB 04 ISSUANCE COST ACCT

10546 UH CRB 04 PROC ACCT-DEBT SVC

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10547 UH CRB 04 DEBT SERVICE ACCT

10548 UH CRB 05 ISSUANCE COST ACCT

10549 UH CRB 05 PROCEEDS ACCT

10550 UH CRB 05 DEBT SERVICE ACCT

10551 UHS CRRB 2010A PROCEEDS ACOUNT

10552 UHS CRRB 2010A DEBT SERVCE ACT

10553 UHS CRRB 2010A ISSUANC COST AC

10554 UHS CRRB 2011B PROCEEDS ACT

10555 UHS CRRB 2011B ISSUE COST ACCT

10556 UHS CRRB 2011B DEBT SVC ACCT

10557 UH ATHLETICS PAYMENTECH

10558 UH KUHA 2011A SALE PROCEEDS

10559 UH KUHA 2011A SALE ESCROW

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10560 UH BOX OFFICE TICKET SALES

10561 UH CRB 2017B - PROJECT FUND

10562 UH CRB 2017B - COI

10563 UH CRB 2017B - DEBT SVC10611 UHC ESCROW10612 UHC NON-ENDOWED INVESTMENT10613 UHC CONTROLLED DISBURSEMENT10614 UHC IMPREST10615 UHC CAPITAL PROJECT10616 UHC GENERAL TUITION REV ESCROW10617 UHC CONS REV BOND SERIES 9810620 UHC SUSPENSE MEMO BANK10660 UHD LOCAL DRAWING10661 UHD CREDIT CARD FACTORING10662 UHD CONTROLLED DISBURSEMENT10663 UHD CRB UNEXPENDED PLANT10664 UHD BRB SERIES 9510665 UHD IMPREST10666 UHD TCB CUSTODY ACCOUNT10667 UHD CRB_SERIES 95 - PROJECT10670 UHD DEFAULT BANK

10671 UHD CRRB 03 DEBT SERVICE ACCT

10672 UHD CRRB 03 ISSUANCE COST ACCT

10673 UHD CRRB 03 ESCROW ACCT10710 UHS CONSOLIDATED DRAWING10711 UHS PAYROLL10712 UHS IMPREST10713 UHS CONTROLLED DISBURSEMENT10714 UHS PAYROLL DD SETTLEMENT10715 UHS ENDOWMENT10716 UHS NON-ENDOWED INVESTMENT10717 UHS NON-ENDOW INV ENH CASH10718 UHS CRB 99 - ISSUANCE ACCOUNT10719 UHS CRB 99 - PROCEEDS ACCOUNT10720 UHS DEFAULT BANK

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10721 UHS CRB 99 - DEBT SVC10722 UHS MELROSE OIL COMPANY10724 UHS GEN ENDOW FUND/JENS10725 UHS BALANCED INVESTMENT10726 UHS ANDERSON FOUNDATION

10727 UHS CRB 2002A-PROCEEDS ACCOUNT

10728 UHS CRB 2002A-DEBT SVC

10729 UHS CRB 2006 PROCEEDS ACCOUNT

10730 UHS CRB 2006 DEBT SERVICE ACCT

10731 UHS CRB 2006 ISSUANCE COST ACT

10732 UHS CRRB 2006 ESCROW ACCOUNT

10733 UHS AIM MONEY MKT POOL BNY-MEL

10734 UHS MASTER CONCENTRATION -BOA

10735 UHS CON REV COMM PAPR PROCEEDS

10736 UHS CON REV COMM PAPR DBT SVC

10738 UHS CRRB 2008 PROCEEDS ACCOUNT

10739 UHS CRRB 2008 DEBT SERVICE ACT

10740 UHS CRRB 2008 ISSUANCE COST AC

10741 UHS CRRB 2009 PROCEEDS ACCOUNT

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10742 UHS CRRB 2009 DEBT SERVICE ACT10743 UHS CRRB 2009 ISSUANCE COST AC

10744 UHS CRRB 2009A PROCEEDS ACOUNT

10745 UHS CRRB 2009A DEBT SERVCE ACT

10746 UHS CRRB 2009A ISSUANC COST AC

10747 UHS CRRB 2010B PROCEEDS ACOUNT

10748 UHS CRRB 2010B DEBT SERVCE ACT

10749 UHS CRRB 2010B ISSUANC COST AC

10750 UHS CRRB 2010C PROCEEDS ACOUNT

10751 UHS CRRB 2010C DEBT SERVCE ACT

10752 UHS CRRB 2010C ISSUANC COST AC

10753 CRRB 2013B PROCEEDS

10754 CRRB 2013B DEBT SVC

10755 CRRB 2013B COI

10756 CRRB 2013A PROCEEDS

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10757 CRRB 2013A DEBT SVC

10758 CRRB 2013A COI

10759 CRRB 2013A ESCROW

10771 UHS CRRB 2011A PROCEEDS ACT

10772 UHS CRRB 2011A ISSUE COST ACCT

10773 UHS CRRB 2011A DEBT SVC ACCT

10774 UHS CRRB 2011A ESCROW ACCOUNT

10775 UHS CRB 2014 DEBT SVC ACCOUNT

10776 UHS CRB 2014 ISSUE COST ACCT

10777 UHS CRB 2014 ESCROW ACCOUNT

10778 UHS CRRB 2016A PROCEEDS ACCT

10779 UHS CRRB 2016A DEBT SVC ACCT

10780 UHS CRRB 2016A ISSUE COST ACCT

10781 UHS CRRB 2016A ESCROW ACCT

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10782 UHS CRB 2016B PROCEEDS ACCT

10783 UHS CRB 2016B DEBT SVC ACCT

10784 UHS CRB 2016B ISSUE COST ACCT

10785 UHS CRRB 2017A - PROJECT FUND

10786 UHS CRRB 2017A - COI

10787 UHS CRRB 2017A - DEBT SVC

10788 UHS CRRB 2017A - ESCROW

10789 UHS CRRB 2017C - PROJECT FUND

10790 UHS CRRB 2017C - COI

10791 UHS CRRB 2017C - DEBT SVC

10792 UHS CRRB 2017C - ESCROW10800 UHV OPERATING ACCOUNT - CHASE10801 UHV MONEY MARKET ACCOUNT10802 UHV DEFAULT BANK10803 UHV CHASE IMPREST10804 UHV CRB 97 DEBT SVC

11100 SHORT-TERM INVESTS.

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11101 US TREASURY NOTES - TEMP INVES

11102 US TREASURY BONDS TEMP INVEST

11103 FED AGENCY OBLIG TEMP INVEST

11104 MUNICIPAL BONDS TEMP INVEST

11105 TEXPOOL PUBLIC INVESTMENT FUND

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Updated 3-7-17

11106 REPURCHASE AGREEMENTS

11107 MONEY MARKET FUNDS

11108 SHORT TERM INVESTMENT-NON CURR

11109 INVESTMENT IN COMMERCIAL PAPER

11200 US TREASURY BILLS

11201 US TREASURY NOTES

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11202 US TREASURY BONDS

11203 FED AGENCY OBLIGATNS

11204 PREFERRED STOCK

11205 COMMON STOCK - DOMESTIC

11206 INTERNATIONAL EQUITIES11207 CORPORATE BONDS11208 MUNICIPAL BONDS11209 UNAMORT BD DISC&PREM11210 UNAMORT TREAS NOTES11211 UNAMORT FED AGNCY OB11212 UNAMOR CORP BONDS11213 UNAMORT MUN BONDS11214 PARTNERSHIP INVESTMENTS

11215 UNAMORT DISC&PREM TREAS BD TEM

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11216 UNAMORT DISC&PREM TRES NOTE TM

11217 UNAM DIS&PREM FED AG OBLIG TEM

11218 UNAMORT DISC&PREM MUNI BD TEMP11219 OTHER INVESTMENTS11220 MORTGAGE LOANS11221 OIL ROYALTY

11222 INVESTMENT IN LAND

11223 US TREAS NT-FAIR VALUE ADJ

11224 US TREAS BD-FAIR VALUE ADJ

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11225 FED AGCY OBLIG-FAIR VALUE ADJ

11226 PREFER STK-FAIR VALUE ADJ

11227 COMMON STK DOM-FAIR VALUE ADJ

11228 COMMON STK INT-FAIR VALUE ADJ

11229 CORP BNDS-FAIR VALUE ADJ

11230 MUNI BNDS-FAIR VALUE ADJ

11231 OTHER INVEST-FAIR VALUE ADJ

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Updated 3-7-17

11232 PARTNRSHP INV-FAIR VALUE ADJ

11234 DOMESTIC EQUITY MUTUAL FUNDS

11235 DOMEST EQ MUT FD-FAIR VAL ADJ

11236 FIXED INCOME MUTUAL FUNDS

11237 FIXED INC MUT FD-FAIR VAL ADJ

11238 MUTUAL FUNDS

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11239 MUTUAL FUNDS-FAIR VALUE ADJ

11240 PARTERSHIP-MKTBL FIXED INCOME

11241 CONVERTIBLE SECURITIES

11301 MUTUAL FD DOMESTIC EQTY LRG CP

11401 INFLATION HEDGING FUND

11501 MARKETABLE ALTRNTV INV ABS RTN

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11505 MARKETABLE ALTRNATV HEDGE EQTY

11601 NON-MRKTBL ALTRNATV HEDGE EQTY

11602 NON-MKT ALT-REAL PROP NATL RES

11605 NON-MKT ALTERNATIVE-EQUITY INV

12100 ACCOUNTS RECEIVABLE

12101 A/R-RETURNED CHECKS

12102 A/R-MISCELLANEOUS

12103 A/R-HOTEL-IN HOUSE

12104 A/R-CONT EDUCATION

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12105 A/R - HOTEL CONTRACT

12106 A/R-FACULTY/STAFF PARKING

12108 A/R-OIL ROYALTIES

12113 RCVABLE FROM STATE FICA TAX ST

12114 RECEIVABLE FROM STATE FICA MAT

12115 RECEIVABLE FROM STATE GOVERNME

12116 AR-GRANTS AND CONTRACTS

12117 AR - LETTER OF CREDIT BALANCES12118 PAYROLL RECEIVABLE FR STATE

12119 AR NON LETTER OF CREDIT

12120 AR - C&G WRITTEN OFF

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12121 A/R UNALLOWED CREDIT CARD EXPE

12201 ACCRUED INTEREST REC

12202 B/R LOCAL CONT/GRANT

12206 DEPOSIT WITH OTHERS

12207 RCVABLE FROM STATE MEDICARE TA

12208 NOTES RECEIVABLE

12215 ADV PYMT/I D PENDING

12226 AR-PS GNT C&G UNBILLED RECVBLE

12227 AR-PS GNT C&G LETTER OF CREDIT

12228 AR-PS GNT C&G BILLED RECEIVBLE

12300 A/R-AMER EXPRESS

12301 A/R-APPLE COMPUTER

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12302 A/R-COUGAR BYTE

12303 A/R-DINERS CLUB

12304 RECEIVABLE FROM CAMPUS CARD

12305 A/R-TRAVEL ADVANCE

12306 A/R-TRAVEL ADVANCE RETURN DUE

12350 A/R-TUITION & FEES

12360 A/R THIRD PARTY CONTRACT

12400 A/R-UH

12401 A/R-CLEAR LAKE

12402 A/R-DOWNTOWN

12403 A/R-SYSTEM

12404 A/R-VICTORIA12405 L-T RECEIV-CAMPUS

12406 DUE FROM OTHER AGENCIES12407 INTER CAMPUS PAYROLL A/R

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12470 PLEDGES RECEIVABLE-CURRENT12471 ALLOWANCE FOR UNCOLLECTABLE PL

12472 PLEDGES RECEIVABLE-NONCURRENT

12500 RES HALL RECEIVABLE

12501 RES HALL BAD DEBT RESERVE

12502 A/R BAD DEBT RESERVE

12510 AR - PARKING

12605 DISALLW-PRIVATE G&C

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Updated 3-7-17

12608 BAD DEBT RESERVE - E & G

12609 BAD DEBT RESERVE - L2, L4

12610 BAD DEBT RESERVE - AUX

12611 BAD DEBT RESERVE-CONTRACTS & G

13100 LOANS RECEIVABLE13101 TOT ADV TO STUDENTS

13102 TOT COLL OF PRINCPAL

13103 TPC 10% PRIOR 7/2/72

13104 TPC 15% PRIOR 7/2/72

13105 TPC 10% AFTER 7/1/72

13106 TPC 15% AFTER 7/1/72

13107 TPC 20% AFTER 7/1/72

13108 TPC 30% AFTER 7/1/72

13109 DEATH PRIN CANCELLAT

13110 DISABILITY PRIN CANC

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13111 MILITARY PRIN CANCEL

13112 BANKRUPTCY PRIN CANC13113 LN PRINC ADJ-ASSIGN

13114 LPC 10% PRACT/SHORT

13115 LPC 15% PRACT/SHORT

13116 LOAN PRINC ADJ-OTHER

13117 PRIN CANC-VOLSVC 15%13118 PRIN CANC-VOLSVC 20%

13119 LOAN PRIN CANCEL(LAW ENFORCE)1



13122 REPAY BDET-PRIN

13123 LN PRIN CANCEL-15% TEACHER SPE

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13126 LN PRIN CANCEL-15% EARLY INTRV



13129 LN PRIN CANCEL-15% NURSE/MED T


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13132 LN PRIN CANCEL-15% CHILD/FAM S



13135 LN PRN CANCL-15% TCHR/MTH/SCI/



13138 ALLOWANCES

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Updated 3-7-17

13139 LN PRIN CANCEL-15% ISD LIBRARY



13142 LN PRIN CANCEL-15% HEAD START



13145 LOAN PRINC PAYMENT UNASSIGNABL

13200 LOAN REC-INSTALLMENT PLAN

13210 LOAN REC-SHORT TERM

13220 LOAN REC-EMERGENCY

13230 LOAN REC-DEAN'S LOAN

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Updated 3-7-17

13240 LOAN REC-BOOK LOAN

14100 RESALE

14101 RESALE MDSE-LOCAL

14103 RESALE-SATELLITE

14104 RESALE-CRAFT SHOP

14105 RESALE-CHEM STKRM

14106 RESALE-OPTICAL SERVICES

14107 RESALE-COPY CENTER

14108 RESALE-CONTACT LENS SERVICES

14109 MAINTENANCE

14110 RESALE-MICROCOMPUTERS

14111 SUPPLIES-ASSET

14112 RESALE-COUGAR BYTE

14113 INVENTORY ALLOWANCES

15100 PREPAID EXPENSE

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15101 DEF CHRGS AIR TRAVEL

15102 DEFERRED CHARGES-DEPT

15103 DEFERRED CHARGES15104 PREPAID EXP-PRNT PLT

15105 FILM RIGHTS

15106 REMIT TO ST TREAS

15107 DEFERED LOSS ON BOND REFUNDING

15108 DEFERRED OUTFLOWS-TRS PENSIONS

16100 SUSPENSE16101 COST CENTER CLEARING16102 ABC CASH CLEARING16103 RET CHECK CLEARING16104 ABC SYSTEM CLEARING16105 REFUND CLEARING16106 ABC LOAN CLEARING16107 ABC THIRD PARTY BILL

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16108 ABC BAD DEBT CLEAR16109 TIV REFUND CLEARING16110 ABC HEALTH CTR CLRG16111 ABC WAIVER CLRG16112 ABC SSN CLEARING16113 ABC CLEARING AFTER FY 9416114 ABC SCR CLEARING16115 AFSA CLEARING ACCOUNT16116 EMERGENCY LOAN CLEARING16117 CASH LOAN CLEARING16118 CREATIVE WRITING CLEARING

16119 ABC HW402 CLEARING

16120 PAYROLL ADUSTMENT

16121 EMPLOYEE OVERPMT RETRN TO UHS

16130 PS GNT BALCONVERSION CLEARING

16131 PS GNT CHECK DEPOSIT CLEARING

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Updated 3-7-17

16132 PS GNT ELEC DEPOSIT CLEARING

16133 PS GNT TRF AWARD TO/FM SPONSOR

16134 PS GNT OFFSET AR ITEM

16135 PS GNT BOR WRITE OFF APPROVED

16136 PS GNT PROJECT CLOSEOUT

16137 PS GNT SPONSOR FEES

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16138 PS GNT CREDIT CLOSEOUT

16139 PS GNT AR PMT FRM RESIDUAL TRF

16150 PSSA WAIVER CLEARING CONTROL

16151 PSSA FIX TUITION CONTROL

16152 CLEARING CONTROL

16154 PSSA FINANCIAL AID CONTROL

16155 PSSA ABC CONVERSION CLEARING

16156 PSSA CREDIT CARD CLEARING

17100 LAND

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17101 BUILDINGS

17102 CONSTRUCT IN PROGRESS

17103 FACILITY & IMPROV OTH THN BLDG

17104 EQUIPMENT-CAPITAL

17105 EQUIPMENT HELD IN TRUST

17106 VEHICLES

17107 BOATS

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17108 INFRASTRUCTURE17109 AIRCRAFT

17110 COMPUTER SFTWR INTANG-PURCHASE

17111 COMPUTER SFTWR INTANG-DEVELOPE

17112 CIP-INT DEVELOPED COMP SOFTWRE

17113 EQUIPMT HELD IN TRUST-DEPRCBLE

17120 ACCUM DEPREC-OTH CAPITAL ASSET

17121 ACCUM DEPREC-BUILDINGS

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17122 ACCUM DEPREC-IMPROVEMENT

17123 ACCUM DEPREC-EQUIPMENT

17124 ACCUM DEPREC-INFRASTRUCTURE

17125 ACCUM DEPREC-VEHICLES

17126 ACCUM DEPREC-BOATS

17127 ACCUM DEPREC-LIBRARY BOOKS

17128 ACCUM DEPREC-MUSEUM/ART COLECT17129 ACCUM DEPREC-AIRCRAFT

17130 ACCUM AMORT-COMP SFTWR-PURCH

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17131 ACCUM AMORT-COMP SFTWR-DEVELOP

17132 ACCUM AMORT-OTHER INTANG ASSET

17133 ACCUM DEPR-EQUIP HELD IN TRUST

17300 LIBRARY BOOKS-DEPRECIABLE

17301 MUSEUM/ART COLLECT-NON DEPREC

17302 OTH CAPITAL ASSET-NON DEPREC

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17303 OTHER CAPITAL ASSET-DEPREC

17304 MUSEUM/ART COLLECT-DEPREC

17305 LIBRARY BOOKS-NON DEPRECIABLE

17306 OTHER CAP INTAN ASSET-NON DEPR

17307 OTHER CAP INTANG ASSET-DEPR

18100 DUE FROM CUR UNR GEN18101 DUE FROM CUR UNR-SVC DEPT

18102 DUE FROM DESIGNATED FUNDS

18103 DUE FROM AUXILIARIES

18104 DUE FROM BOOKSTORE

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18105 DUE FROM CUR RES LOC FUND

18106 DUE FROM CNTRCTS & GRANTS

18107 DUE FROM ENDOW FNDS

18108 DUE FROM UNEX PLANT FUND

18109 DUE FROM RENEWAL & REPLACEMENT

18110 DUE FROM RET INDEBTEDNESS FUND

19001 A/R-RECEIPTS FROM CUSTOMERS

19002 A/R-TUITION AND FEES

19003 A/R-PROCEEDS FROM AUXILIARIES

19004 A/R-GRANTS AND CONTRACTS

19005 PROCEEDS FROM STUDENT LOANS

19006 PAYMENTS FOR STUDENT LOANS

19007 SALES OF INVESTMENTS

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19008 PURCHASES OF INVESTMENTS

19009 DEFERRED OUTFLOWS-INCREASES

19010 DEFERRED OUTFLOWS-DECREASES

19012 A/R-PROCEEDS FROM INVESTMENTS

19013 A/R-PAYMENTS FOR INVESTMENTS

19014 A/R-PAYMENTS FOR SERVICES

19015 AFR-CAPITAL ASSET ADJ

19016 AFR-INTER-CAMPUS TRF IN

19017 AFR-INTER-CAMPUS TRF OUT

19018 AFR-OTH CST DEBT ISSUANCE

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20100 ACCOUNTS PAYABLE20101 A/P-CON ED/FOOD CL

20102 Student Payables

20103 A/P - HOTEL CONTRACT

20104 A/P ACCRUAL EOY

20105 A/P-BARNES & NOBLE

20106 A/P-TEMP PERSONNEL SERV

20107 ACCTS PAY-ESCROW

20108 ACCTS PAY-OTHER20109 PROCUREMENT CARD LIABILITY

20110 TRAVEL CARD LIABILITY

20111 E-SHIP GLOBAL LIABILITY

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20112 CORESTAFF LIABILITY

20113 CONCUR LIABILITY

20114 ADROIT LIABILITY20500 A/P-UH

20501 A/P-CLEAR LAKE

20502 A/P-DOWNTOWN

20503 A/P-SYSTEMS

20504 A/P-VICTORIA20505 INTER CAMPUS PAYROLL A/P

20600 DUE TO OTHER AGENCIES

20601 ATHLETICS-DUE OTHERS

20602 LIAB-EQUIP HELD IN TRUST

20603 RETNG PAY-CONST CONT

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20604 TAX PAYABLE-SALES TX20605 OCCP. TAX - STATE20606 OCCP. TAX-CITY20607 OCCP. TAX-COUNTY20608 TELEPHONE FEDERAL EXCISE TAX

20609 TELECOM INFRASTRUCTURE FUND AS

20610 OCCP TAX-SPORTS AUTHORITY

20611 TAX LIABILITY, NONRESIDENT ALI

20612 INT PAY-FED FUNDS

20613 UNCLASSIFIED RECEIPT

20614 DEFERRED CREDITS

20615 ACCRUED LIABILITIES20616 STATE TAX WITHOLDING

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20617 ARBITRAGE REBATE LIABILITY

20627 DEFERED GAIN ON BOND REFUNDING

20628 DEFERRED INFLOWS-TRS PENSIONS20999 RESERVE FOR ENCUMB-LIABILITY

21100 PAYROLL CLEARING

21101 DIR DEPOSIT-CHECKING

21102 DIR DEPOSIT-SAVINGS

21103 PAYROLL CLEAR-LOCAL

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21104 TRS FEE (CHARTER)

21105 TRS DEDUCT (CHARTER)

21106 TRS - CARE (CHARTER)

21107 EMPLOYEE MEDICARE TAX DEDUCTIO

21108 TX STUDENT LOAN DEDUCTION21109 EARNED INCOME CREDIT21110 PAYROLL COURT FEES

21111 UNION MEMBERSHIP FEE DEDUCTION

21112 PAYRL DED FED INC TX

21113 PAYROLL DEDUCT FICA

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21114 ORP DEDUCT

21115 PAYRL DED TX DEF ANN

21116 PAYROLL DEDUCT BONDS

21117 PAYRL DED HOSP INS

21118 PAYROLL DED LTD INS

21119 PAYROLL DED LIFE INS

21120 DCP DEDUCT

21121 TRS DEDUCT

21122 ANNUAL LEAVE ACCRUAL-CURR

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21123 ST PD FICA BENEFIT

21124 RET BENEFIT ORP 7.31%

21125 EMP FICA MATCHING

21126 UCI BENEFIT

21127 HOSPITAL BENEFIT

21128 LTD INS BENEFIT

21129 LIFE INS BENEFIT

21130 DEPENDENT LIFE DED

21131 EMPLOYER MEDICARE TAX LIABILIT

21132 RET BENEFIT TRS

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21133 OTHER DEDUCTIONS

21134 WORKMAN COMP BENEFIT

21135 RET BENE. ORP 1.19%-LIABILITY

21136 CHILD SUPPORT

21137 BANKRUPTCY-LIABILITY

21138 SERVICE PURCHASE INSTALLMENT D

21139 CHILD CARE DEPENDENT DED

21140 CHILD CARE DEP ADMIN FEE

21141 HEALTH CARE DEDUCTION

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21142 HEALTH CARE ADMIN FEE

21143 IRS LEVY

21144 CHARITABLE CONTRIBUTION DEDUCT

21145 P/R PREPAID TUITION CONTRACTED

21146 PRETAX PARKING DEDUCTIONS

21147 UNITED WAY PAYROLL DEDUCTION21148 P C PROV CHARGE21149 P C SANUS CHARGE21150 P C PROV PAYMENT21151 P C SANUS PAYMENT

21152 CAMPUS RECREATION CTR DEDUCT

21153 ERS OPT OUT EMPLOYER LIABILITY

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21154 GARNISHMENT OF EMPLOYEE WAGES

21155 ROTH 403B PAYROLL DEDUCTION

21156 ATH SEASON TICKS MFB PR DEDUCT

21157 ATH SEASON TICKS MBB PR DEDUCT

21158 ATH SEASON TCKT MBSBL PR DEDCT21160 CLAIMS & JUDGMENTS-CURRENT21161 CLAIMS & JUDGMENTS-NONCURRENT

21162 ANNUAL LEAVE ACCRUAL-NON CURR

21163 RET BEN TRS 90-DAY ENROLLMENT

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21164 RET BEN TRS SURCHARGE RETIREE

21165 RET BEN TRS TRS-CARE PREMIUM

21166 TX MUNICIPAL POLICE UNION DUES

21167 SCHOLARSHIP CONTRIB DEDUCTION

21168 AFLAC CONTRIBUTIONS

21169 METLIFE CONTRIBUTIONS

21170 TOBACCO PREMIUM DIFFERENTIAL

21171 ROTH 457B CONTRIBUTIONS

21172 TRS NET PENSON LIABILITY-NC

21173 COMMUTER SPENDING - TRANSIT

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21174 COMMUTER SPENDING - PARKING

21175 PAYRL DEDUCT HIGH DED MED INS

21176 PAYRL DED HIGH DED MED HSA

21177 PAYROLL DEDUCTION VISION PLAN

22100 DEFERRED INCOME

22101 DEFERRED INC-FALL

22102 DEFERRED INC-SPRING

22103 DEFERRED INC-SUMMER22104 DEF INC-REGIS DEPOST

22105 HLTH INS DEF INC-FL

22106 HLTH INS DEF INC-SPR

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22107 HLTH INS DEF INC-SUM22108 DEF INC-ADV RNT/FALL22109 DEF INC-ADV RNT/SPR22110 DEF INC-ADV RNT/SM I22111 DEF INC-ADV RNT/SM 2

22112 RH-RENT PRE-PAYMENT

22113 PREPAY RENT-PROPERTY

22500 COMMON STOCK DIVIDND

22501 PREFERRD STCK DIVDND

22502 INTEREST/BNDS & NTES

22503 INTRST/SHRT TERM INV

23100 DEP HELD FOR OTHERS

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23101 FLEX SPENDING DEPOSIT

23102 FLEX ADMIN FEE DEPOSIT

23103 FLEX SPENDING PAYMENT

23104 FLEX ADMIN FEE PAYMENT

23105 INS POOL DEPOSITS

23106 INS POOL PAYMENT

23107 INS REFUND-EMPLOYEE

23108 HEALTH TRUST RETAINAGE

document.xls

Updated 3-7-17

23109 DENTAL INS DEPOSIT

23110 DENTAL INS PAYMENT

23111 DEPOSITS-STUDNT ACCT

23112 DEPOSITS-LIB CARRELS

23113 DEPOSITS-COUGAR APTS

23114 DEP HELD-OTHER DISB

23115 DEPOSITS-KEYS

23116 DEPOSITS-MALL LOCKER

23117 DEPOSITS CAMPUS CARDS

23118 DEPOSITS-BOARD PLAN

23119 DEPOSITS - CONF SERV

document.xls

Updated 3-7-17

23120 GEN PROPERTY DEPOSIT

23121 DEPOSITS -FAC/STAFF MEAL PLAN

23122 SUMMER GUEST BOARD, DIRECT

23123 CAMP MEALS, DIRECT

23124 SUMMER GUEST BOARD, BILLED

23130 DEPOSITS RECIEVED FOR LOANS

23131 DEPOSITS RETURNED TO LENDER

24100 BONDS PAYABLE-REVENUE BOND CUR

24101 BOND PAYABLE-GEN OBLIG BND CUR

24102 LEASE AGREEMENT PAYABLE

document.xls

Updated 3-7-17

24103 NOTES & LOANS PAYABLE-CURRENT24104 L-T PAYABLE-CAMPUS

24105 BONDS PAYABLE-REVENUE-NON CURR

24106 BOND PAYABLE-GEN OBLIG-NON CUR

24107 NON CURR LEASE AGREEMENT PAYBL

24108 UNAMORT BD DISCOUNT-NON CURR

24109 UNAMORT BD PREMIUM-NON CURR

document.xls

Updated 3-7-17

24110 UNAMORT BD DISC-GEN OBLIG-CURR

24111 UNAMORTIZED BOND DISCOUNT-CURR

24112 UNAMORTIZED BOND PREMIUM-CURR

24113 UNAMORT BD PREM-GEN OBLIG-CURR

24114 UNAMORT BD DISC-GEN OB-NON CUR

document.xls

Updated 3-7-17

24115 UNAMORT BD PREM-GEN OB-NON CUR

24116 COMMERCL PAPER PAYABLE-CURRENT

24117 COMMERCL PAPER PAYABLE-NONCURR

24123 NOTES & LOANS PAYABLE-NON CURR

25100 DUE TO CUR UNR GEN

25101 DUE TO CUR UNR-SVC DEPT

25102 DUE TO DESIGNATED FUNDS

document.xls

Updated 3-7-17

25103 DUE TO AUXILIARIES

25104 DUE TO BOOKSTORE

25105 DUE TO CUR REST LOC

25106 DUE TO CNTRCTS & GRANTS

25107 DUE TO ENDOWMENT FND

25108 DUE TO UNEXPEND PLANT FUND

25109 DUE TO RENEWAL/REPLACEMENT

25110 DUE TO RETIREMENT DEBT FUND

29001 NOTES PAYABLE INCREASES

29002 NOTES PAYABLE DECREASES

29003 BOND PREMIUM/DISCOUNT INCR

29004 BOND PREMIUM/DISCOUNT DECR

29005 LEASE PAYABLE INCREASES

29006 LEASE PAYABLE DECREASES

document.xls

Updated 3-7-17

29007 ACCOUNTS PAYABLE INCREASES

29008 ACCOUNTS PAYABLE DECREASES30100 CUR UNREST GEN'L FND30101 OTH CUR UNREST FUND

30102 AUX ENTRPRS UNRST FD

30103 CURRENT RESTR FUNDS

30104 CONTRACTS AND GRANTS

30105 LOAN/ENDOW FUNDS30106 LATE CHG INCOME-LOANS30107 RESERVE-UNCOLLECTBLE30108 PLANT FUNDS30109 AGENCY FUNDS30502 FED CAP CONTR AUTH30503 INSTIT CAPITAL CONTR30504 REPAY TO FED GOVT-LN DEDUCT30505 REPAYMENTS TO INSTIT-LN DEDUCT30506 P&I OTHER30507 INT ON SHORT TRM INV30508 REIMB OF AMTS CANCEL30509 INTEREST EARN ON LNS30510 INT INC-CANCELD FDLN30511 INT INC-ASSIGND FDLN-LOANS30512 ACTL COLL COSTS PAID-FD DEDUCT30513 LITIGATION COST PAID-LOANS30514 CONT COLL COSTS PAID-LN DEDUCT30515 LATE CHARGE INCOME30516 ADMINISTRATIV EXPENS30517 ADM-TRANS TO/FR PROG-LN DEDUCT30518 PENALTY CHG INCOME-LN ADDIT30519 AGENCIES-COLLECT EXP30520 INTERNAL-COLLECT EXP30521 LITIGATION EXPENSE-LOANS

document.xls

Updated 3-7-17

30522 P&I CANC-VOLSVC 15%-LN DEDUCT30523 P&I CANC TEACHNG 10% PRIOR TO30524 P&I CANC TEACHNG 15% PRIOR TO30525 P&I CANC-VOLSVC 20%-LN DEDUCT30526 P&I CANC TEACHNG 15% AFTER 7/730527 P&I CANC TEACHNG 20% AFTER 7/730528 P&I CANC TEACHNG 30% AFTER 7/730529 DEATH30530 DISABILITY30531 P&I CANC MILIT 12% PRIOR-DEDUC30532 BANKRUPTCY-FUND-EQUITY30533 P&I ASSIGNMENTS-LOAN DEDUCT30534 P&I CANC MILITAR 12% AFTER 7/730535 REPAY BDEBT-INTER30536 REPAY BDEBT-LATECHG

30537 ASSIGNMENTS

30538 ASSIGNMENT OFFSETS

30999 INSURANCE/OTHER SETTLEMENTS31100 GIFTS,INSTIT OR DEPT31101 GIFTS,STUDT ASSISTNC

31102 GIFTS,UNRESTRICTED

31103 GFT,ENDOWMNT STUDENT ASSISTANC

31104 GIFTS, OTHER RESTRICTED

31105 GIFTS, EQUIPMENT

document.xls

Updated 3-7-17

31106 GIFTS, ENDOWMENT RESTRICTED

31107 PRIV GRNTS & CONTRCT

31108 LOC CONTRACTS/GRANTS

31109 TRANSFERS-ENDOWMENTS

31110 GFT,ENDOWMENT GENERAL

31200 GOV GRNT&CONTRCT FED

31201 PASS THRU FEDERAL GRANT FROM S

31202 PASS THRU FED GRNT FR TX STATE

31203 GOV GRNT&CONTRCT STA

document.xls

Updated 3-7-17

31204 ST GRT FR ST AGY-FUND-EQUITY

31205 PASS THRU STA GRT FR TX ST UN

31300 INT-SHORT-TERM INVST

31301 INT-LOANS RECEIVABLE

31302 INT-NOTES RECEIVABLE

31303 INTEREST ON BONDS

31304 INTEREST/NOW ACCTS.

31305 DIVDND-COMMON STOCK

31306 DIVDND-PREFRRD STOCK31307 STK DIV & DIV IN KND

31308 MINERAL RIGHTS AND ROYALTIES

document.xls

Updated 3-7-17

31309 SERVICE CHRG - LOANS

31310 COST OF INVESTMENT INCOME

31400 RLZD GAINS-INVESTMNT

31401 INCOME EARNED

31402 UNRLZD GAIN-INVEST-FUND-EQUITY

31403 UNRLZD GAIN-LOSS INVEST DISTR

31405 ENDOWMENT-RLZD APPRECIATION

31500 ADDITIONS TO PLANT

document.xls

Updated 3-7-17

31501 CIP ASSETS PUT IN SERVICE

31502 CAPITALIZATION OF INTEREST COS31503 BOND PROCEEDS

31504 NOTES PROCEEDS

31505 BONDS PAYABLE DEBT TO INVEST I31506 BONDS PAY-DEF OR REF31507 DORM LT PAYABLE-SYS31508 BONDS PAYBL ADDITN

31509 NOTES PAYABLE ADDITIONS31510 LEAS PUR PAY ADDITION31511 EQP HLD TRST ADDITION31512 FED INTEREST SUBSIDY

31513 CAPITALIZATION-ASSETS ACQUIRED

document.xls

Updated 3-7-17

31514 COMMERCIAL PAPER PROCEEDS

31515 COM PAPR PAYBL-DEBT TO INV PLT

31516 COMM PAPR PAYBL-EQUITY ADDTION

31517 EQUIPMENT TRF IN NON-STATE AGY

31999 RECLASSIFY PLANT CIP-FINL RPTG

32100 OTHER FUND ADDITIONS

32101 REC BD PREV WRIT OFF

32102 REIM CAN FR FED GOVN

32103 INT EARN/ACC-FED LNS

document.xls

Updated 3-7-17

32104 FED CONTRIB-FED LOAN

32105 INST CONTR-FED LOANS

32106 CREDIT CARD CLEARING-FD ADDIT

32107 LATE CHG INCOME-FD ADDIT

32108 PENALTY CHG INCOME-FD ADDIT

32109 INT INC-ASSIGND FDLN-FD ADDIT

32110 CASH OVER

32111 REPAY BDEBT-INTER.

document.xls

Updated 3-7-17

32112 REPAY BAD DEBT-LATE CHG

32113 CONT COLL COSTS PAID-FD ADDIT

32114 ACTL COLL COSTS PAID-FD ADDIT

32115 LITIGATION COST PAID-FD ADDIT

32116 PLEDGE REVENUE-PRIOR PERIODS G32117 EXTRAORDINARY INCOME/RECEIPTS

32118 FUND ADDITN-UHERP TENANT RENOV

32200 LEGISLATIVE TRFR IN FROM UHSA

document.xls

Updated 3-7-17

32201 LEGISLATIVE TRFR IN FROM UHC

32202 LEGISLATIVE TRFR IN FROM UHD

32203 LEGISLATIVE TRFR IN FROM UHV

32204 LEGISLATIVE TRFR IN FROM UH

32205 LEGISLATIVE TRFR IN FROM OTHER

32300 NON-MAND TRFR FROM UHSA

32301 NON-MAND TRFR FROM UHCL

32302 NON-MAND TRFR FROM UHD

document.xls

Updated 3-7-17

32303 NON-MAND TRFR FROM UHV

32304 NON-MAND TRFR FROM UH

32305 NMT FM UHSA-SP ALLOC ENDOW INC

32310 ENDOWMT MATCH INTERCAMPUS IN

32311 ENDOWMT INC INTERCAMPUS IN

32400 MAND TRFR FROM UHSA

32401 MAND TRFR FROM UHCL

32402 MAND TRFR FROM UHD

32403 MAND TRFR FROM UHV

document.xls

Updated 3-7-17

32404 MAND TRFR FROM UH

32405 PLEDGED FEE TRNSFRS

32406 DESIG TUIT PLDG CL

32407 DESIG TUIT PLDG DC

document.xls

Updated 3-7-17

32408 DESIG TUIT PLDG VC - FROM

32409 DESIG TUIT PLDG UH

32410 SKILES FEE PLDG CL-FROM

32411 SKILES FEE PLDG DC-FROM

document.xls

Updated 3-7-17

32412 SKILES FEE PLDG VC-FROM

32413 SKILES FEE PLDG UH-FROM

33100 MT FROM CUR UNR GEN

33101 MT FROM SERVICE DEPT

33102 MT FR CUR UNR- SKILES

33103 MT FROM DESIG UNR

33104 MT FR GEN FEES PLEDGES

33105 MT FROM AUX ENT UNR

document.xls

Updated 3-7-17

33106 MT FROM CUR RES LOC

33107 MT FROM SCHOL FNDS

33108 MT FROM CONT/GRANTS

33109 MT FROM LOAN FUNDS

33110 MT FROM ENDOW FUNDS

33111 MT FROM UNEX PLANT

33112 MT FROM REN/REPL

33113 MT FROM RET OF INDB

33114 MT FROM INV IN PLT

33117 MT FR E&G-HEAF DBT SVC UHC

document.xls

Updated 3-7-17

33118 MT FR E&G-HEAF DBT SVC UHD

33119 MT FR E&G-HEAF DBT SVC UHV

33120 MT FR E&G-HEAF DBT SVC UH

33500 NMT FROM CUR UNR GE

33501 NMT FROM SERV DEPT

33502 NMT, SKILES SPRING-FROM

33503 NMT, SKILES SUMMER-FROM

document.xls

Updated 3-7-17

33504 NMT, TPEG FALL-FROM

33505 NMT, TPEG SPRING-FROM

33506 NMT, TPEG SUMMER-FROM

33507 NMT, SKILES FALL-FROM

33508 NMT FR EG-FB REALLOC

33509 NMT FROM DESIG UNR

33510 NMT SKILES SPRING-FROM

document.xls

Updated 3-7-17

33511 NMT SKILES SUMMER-FROM

33512 NMT TPEG FALL-FROM

33513 NMT TPEG SPRING-FROM

33514 NMT TPEG SUMMER-FROM

33515 NMT SKILES FALL-FROM

document.xls

Updated 3-7-17

33516 NMT FR DES-DESIG TUIT REALLOC

33517 NMT FROM AUX ENT UN

33518 NMT FROM CUR RES LO

33519 NMT FROM SCHOL FUND

33520 NMT FROM CONT/GRANT

33521 NMT FROM LOAN FUNDS

33522 NMT FROM ENDOW FUND33523 NMT FROM UNEX PLANT

33524 NMT FROM REN/REPL

document.xls

Updated 3-7-17

33525 NMT FROM RET OF IND

33526 NMT FROM INV IN PLT

33528 NMT APPROP TRFR FROM OTH APROP

33529 NMT FROM AUX-STUDENT SERV FEES

33530 NMT FROM DESIG-MOORES ENDOW

33532 NMT FR OTH FD-PLANNED REPL RES

document.xls

Updated 3-7-17

33533 NMT FROM OTH FUND-HEAF FUNDS

33534 NMT FR OTH FD-EQUITY TRANSFER

33535 NMT FROM SP ALLOC ENDOW INC

33536 NMT FROM ENDOW MATCHING INC

33537 NMT-ENDOW INC TRF IN

33538 NMT-MINERAL RIGHTS INC TRF IN

33546 NMT IN-RECLASS PLANT CIP

document.xls

Updated 3-7-17

34100 RETIRE INDEBT-BONDS

34101 RETIRE INDEBT-LOANS

34102 RETIR INDBTDNSS INT

34103 RETIR DEBT-DEFEASEMT

34104 RETIR INDBT-ACCRUED INT EXP

document.xls

Updated 3-7-17

34105 INTEREST EXP-AMORTIZE BD PREM

34106 INTEREST EXP-AMORTIZE BD DISC

34200 REDUCTIONS TO PLANT - WRITE OF

34201 SOLD

34202 LOST OR STOLEN

34203 ABANDONED

34204 TRANSFERRED

34205 REDUCTIONS TO PLANT - RECLASS

34206 SALVAGED

34207 OBSOLETE

34208 TRADED - IN

document.xls

Updated 3-7-17

34209 EXPENDABLE ITEM

34210 LIBRARY BOOKS WITHDRAWN

34211 RETURNED TO VENDOR

34212 RETURNED TO SPONSOR

34213 DUPLICATE ITEM

34214 BOND PAYABLE DEBT TO UNEXPENDE

34215 BONDS PAYABLE REDUCTION

34216 NOTES PAYABLE REDUCTION34217 LEAS PUR PAY REDUCTN

34218 EQP HLD TRST REDUCTN

34219 GAIN ON SALE OF CAPITAL ASSETS

34220 LOSS ON SALE OF CAPITAL ASSETS

document.xls

Updated 3-7-17

34221 GAIN INTERAGY TRFR CAP ASSETS

34222 LOSS INTERAGY TRFR CAP ASSETS

34223 COM PAPR PAYBL-DEBT TO UNEXPND

34224 COMM PAPR PAYBL-EQUITY REDUCT

34225 EQUIPMENT TRF OUT NON-STATE AG

34230 GASB34 ADJ-CAP THRESHOLD CHNGS

34231 GASB CHANGES-BEG BAL ADJUST

34232 GASB34 ADJ-INFRASTR ASSETS CHG34233 GASB34 ADJ-FACILITY ASSTS CHGS

34234 GASB34 ADJ-OTHER CAP ASSET ADD

34235 GASB34 ADJ-OTHER CAP ASSET RED

34240 RECLASS ACC DEP-PY ADJ-BLDGS

34241 RECLASS ACC DEP-PY ADJ-INFRSTR

document.xls

Updated 3-7-17

34242 RECLASS ACC DEP-PY ADJ-FACILTY

34243 RECLASS ACC DEP-PY ADJ-EQUIP

34244 RECLASS ACC DEP-PY ADJ-VEHICLE

34245 RECLASS ACC DEP-PY ADJ-BOATS

34246 RECLASS ACC DEP-PY ADJ-LIB BKS

34247 RECLASS ACC DEP-PY ADJ-MUS/ART

34248 RECLASS ACC DEP-PY ADJ-OTH CAP

34249 RECLASS ACC DEP-PY ADJ-AIRCRFT

34250 RECLASS ACC DEP-ADDITN-BLDGS

34251 RECLASS ACC DEP-ADDITN-INFRSTR

document.xls

Updated 3-7-17

34252 RECLASS ACC DEP-ADDITN-FACILTY

34253 RECLASS ACC DEP-ADDITN-EQUIP

34254 RECLASS ACC DEP-ADDITN-VEHICLE

34255 RECLASS ACC DEP-ADDITN-BOATS

34256 RECLASS ACC DEP-ADDITN-LIB BKS

34257 RECLASS ACC DEP-ADDITN-MUS/ART

34258 RECLASS ACC DEP-ADDITN-OTH CAP

34259 RECLASS ACC DEP-ADDITN-AIRCRFT

34260 RECLASS ACC DEP-DELETN-BLDGS

34261 RECLASS ACC DEP-DELETN-INFRSTR

34262 RECLASS ACC DEP-DELETN-FACILTY

34263 RECLASS ACC DEP-DELETN-EQUIP

34264 RECLASS ACC DEP-DELETN-VEHICLE

document.xls

Updated 3-7-17

34265 RECLASS ACC DEP-DELETN-BOATS

34266 RECLASS ACC DEP-DELETN-LIB BKS

34267 RECLASS ACC DEP-DELETN-MUS/ART

34268 RECLASS ACC DEP-DELETN-OTH CAP

34269 RECLASS ACC DEP-DELETN-AIRCRFT

34270 RECLAS ACC DEP-INC TRF-BLDGS

34271 RECLAS ACC DEP-INC TRF-INFRSTR

34272 RECLAS ACC DEP-INC TRF-FACILTY

34273 RECLAS ACC DEP-INC TRF-EQUIP

34274 RECLAS ACC DEP-INC TRF-VEHICLE

document.xls

Updated 3-7-17

34275 RECLAS ACC DEP-INC TRF-BOATS

34276 RECLAS ACC DEP-INC TRF-LIB BKS

34277 RECLAS ACC DEP-INC TRF-MUS/ART

34278 RECLAS ACC DEP-INC TRF-OTH CAP

34279 RECLAS ACC DEP-INC TRF-AIRCRFT

34280 RECLAS ACC DEP-DEC TRF-BLDGS

34281 RECLAS ACC DEP-DEC TRF-INFRSTR

34282 RECLAS ACC DEP-DEC TRF-FACILTY

document.xls

Updated 3-7-17

34283 RECLAS ACC DEP-DEC TRF-EQUIP

34284 RECLAS ACC DEP-DEC TRF-VEHICLE

34285 RECLAS ACC DEP-DEC TRF-BOATS

34286 RECLAS ACC DEP-DEC TRF-LIB BKS

34287 RECLAS ACC DEP-DEC TRF-MUS/ART

34288 RECLAS ACC DEP-DEC TRF-OTH CAP

34289 RECLAS ACC DEP-DEC TRF-AIRCRFT

34340 RECLS ACC AMO-PY ADJ-SFTWR PUR

34341 RECLS ACC AMO-PY ADJ-SFTWR DEV

document.xls

Updated 3-7-17

34342 RECLS ACC AMO-PY ADJ-OTH INTAN

34350 RECLS ACC AMO-ADDITN-SFTWR PUR

34351 RECLS ACC AMO-ADDITN-SFTWR DEV

34352 RECLS ACC AMO-ADDITN-OTH INTAN

34360 RECLS ACC AMO-DELETN-SFTWR PUR

34361 RECLS ACC AMO-DELETN-SFTWR DEV

34362 RECLS ACC AMO-DELETN-OTH INTAN

34370 RECLS ACC AMO-INC TRF-SFTWR PU

34371 RECLS ACC AMO-INC TRF-SFTWR DE

34372 RECLS ACC AMO-INC TR-OTH INTAN

34380 RECLS ACC AMO-DEC TR-SFTWR PUR

34381 RECLS ACC AMO-DEC TR-SFTWR DEV

34382 RECLS ACC AMO-DEC TR-OTH INTAN

document.xls

Updated 3-7-17

35100 TPI CANC 10%PR7/2/72

35101 TPI CANC 15%PR7/2/72

35102 TPI CANC 10%AT7/1/72

35103 TPI CANC 15%AT7/1/72

35104 TPI CANC 20%AT7/1/72

35105 TPI CANC 30%AT7/1/72

35106 DTH PRIN & INT CANCL

document.xls

Updated 3-7-17

35107 DISBLTY PRIN/INT CAN

35108 MILITRY PRIN/INT CAN

35109 BANKRPTY PRN/INT CAN

35110 P&I CANC-VOLSVC 15%-LN CANCEL

35111 P&I CANC-VOLSVC 20%-LN CANCEL

35112 P&I CANC MILIT 12% PRIOR-CANCL

document.xls

Updated 3-7-17

35113 INTEREST CANCELLATN

35114 LOAN P&I CANCEL(LAW ENFORCE) 1



35117 WRITE OFFS

35118 P&I ASSIGNMENTS-LOAN CANCEL

35119 ADMINISTRATIVE COSTS35120 ADM-TRANS TO/FR PROG-FD DEDUCT

document.xls

Updated 3-7-17

35121 COLLECT COSTS-AGENCY

35122 COLLCT COST-INTERNAL

35123 LITIGATION EXPENSE-FD DEDUCT

35124 REPAY TO FED GOVT-FD DEDUCT

35125 REPAYMENTS TO INSTIT-FD DEDUCT

35126 LN P&I CANCEL-15% TEACHER SPEC


document.xls

Updated 3-7-17


35129 LN P&I CANCEL-15% EARLY INTRVE



35132 LN P&I CANCEL-15% NURSE/MED TE


document.xls

Updated 3-7-17


35135 LN P&I CANCEL-15% CHILD/FAM SV



35138 LN P&I CANCL-15% TCHR/MTH/SCI/


document.xls

Updated 3-7-17


35141 LN P&I CANCEL-15% ISD LIBRARY



35144 LN P&I CANCEL-15% HEAD START


document.xls

Updated 3-7-17


35500 RLZD LOSSES INVESTS

35501 UNRLZD LOSS-INVESTMENT

36100 OTHER FUND DEDUCTS

36101 OTHER FD DED TRST CG

36102 OTHER FD DED BD ISS

36103 OTHER FUND DEDUCTIONS NOTE ISS

document.xls

Updated 3-7-17

36104 OTH FUND DED-ESCROW

36105 CREDIT CARD CLEARING-FD DEDUCT

36106 LAPSED FUNDS

36107 CASH SHORTAGE

36108 AWARD REDUCT-LOCAL

36109 AWARD REDUCT-PRIVATE

36110 AWARD REDUCT-FEDERAL

document.xls

Updated 3-7-17

36111 AWARD REDUCT-FED L/C

36112 AWARD REDUCT-STATE

36113 ENDOWMENT INCOME CLR

36114 DESTRUCTION FROM NATURAL DISAS36115 EXTRAORDINARY LOSSES

36116 REDUCT OF ENDOW-DISTRIB INCOME

36117 ENDOW INC-RETURN TO PRINCIPAL

36118 FUNDS TO ENDOWMENT FDS (FD-6)

36198 EQUIPMENT TRF OUT-OTHER AGENCY

document.xls

Updated 3-7-17

36199 EQUIPMENT TRF IN-OTHER AGENCY

36200 LEGISLATIVE TRFR OUT TO UHSA

36201 LEGISLATIVE TRFR OUT TO UHC

36202 LEGISLATIVE TRFR OUT TO UHD

36203 LEGISLATIVE TRFR OUT TO UHV

36204 LEGISLATIVE TRFR OUT TO UH

36205 LEGISLATIVE TRFR OUT TO OTHERS

37100 NON-MAND TRFR TO UHSA

document.xls

Updated 3-7-17

37101 NON-MAND TRFR TO UHCL

37102 NON-MAND TRFR TO UHD

37103 NON-MAND TRFR TO UHV

37104 NON-MAND TRFR TO UH

37105 NMT TO UHSA FOR IAA

37106 NMT TO UH-SP ALLOC ENDOW INC

37107 NMT TO UHCL-SP ALLOC ENDOW INC

37108 NMT TO UHD-SP ALLOC ENDOW INC

37109 NMT TO UHV-SP ALLOC ENDOW INC

37110 ENDOWMT MATCH INTERCAMPUS OUT

document.xls

Updated 3-7-17

37111 ENDOWMT INC INTERCAMPUS OUT

37200 MAND TRFR TO UHSA

37201 MAND TRFR TO UHCL

37202 MAND TRFR TO UHD

37203 MAND TRFR TO UHV

37204 MAND TRFR TO UH

37205 PLEDGED FEE TRNSFS

37206 DISB-PLG REV TRAN SYS

document.xls

Updated 3-7-17

37207 DESIG TUIT PLDG CL_

37208 DESIG TUIT PLDG DC_

37209 DESIG TUIT PLDG VC - TO

document.xls

Updated 3-7-17

37210 DESIG TUIT PLDG UH_

37211 SKILES FEE PLDG CL-TO

37212 SKILES FEE PLDG DC-TO

37213 SKILES FEE PLDG VC-TO

document.xls

Updated 3-7-17

37214 SKILES FEE PLDG UH-TO

37300 MT TO CUR UNR GEN

37301 MT TO SERVICE DEPT

37302 MT TO DESIG UNR

37303 MT-INST MCH FED LOAN

37304 MT TO AUX ENT UNR

37305 MT TO CUR RES LOC

37306 MT TO SCHOL FNDS

37307 MT TO CONT/GRANTS

37308 MT TO LOAN FUNDS

document.xls

Updated 3-7-17

37309 MT-INST MATCH FED LOAN

37310 MT TO ENDOW FUNDS

37311 MT TO UNEX PLANT

37312 MT TO REN/REPL

37313 MT TO RET OF INDEBT GUF

37314 MT TO RET OF INDB

37315 MT TO INDEBT-SKILES

37316 MT TO INV IN PLANT

37317 MT TO RET-HEAF DBT SVC UHC

document.xls

Updated 3-7-17

37318 MT TO RET-HEAF DBT SVC UHD

37319 MT TO RET-HEAF DBT SVC UHV

37320 MT TO RET-HEAF DBT SVC UH

37400 NMT TO CUR UNR GEN

37401 NMT TO SERV DEPT

37402 NMT SKILES SPRING-TO

37403 NMT SKILES SUMMER-TO

document.xls

Updated 3-7-17

37404 NMT TPEG FALL-TO

37405 NMT TPEG SPRING-TO

37406 NMT TPEG SUMMER-TO

37407 NMT SKILES FALL-TO

37408 NMT TO EG-FB REALLOC

37409 NMT TO DESIG UNR

37410 NMT, SKILES SPRING-TO

document.xls

Updated 3-7-17

37411 NMT, SKILES SUMMER-TO

37412 NMT, TPEG FALL-TO

37413 NMT, TPEG SPRING-TO

37414 NMT, TPEG SUMMER-TO

37415 NMT, SKILES FALL-TO

37416 NMT TO DES-DESIG TUIT REALLOC_

document.xls

Updated 3-7-17

37417 NMT TO AUX ENT UNR

37418 NMT TO CUR RES LOC

37419 NMT TO SCHOL FUNDS

37420 NMT TO CONT/GRANT

37421 NMT TO LOAN FUNDS

37422 NMT TO ENDOW FUND

37423 NMT TO UNEX PLANT

37424 NMT TO REN/REPL

37425 NMT TO RET OF INDBT

document.xls

Updated 3-7-17

37426 NMT TO INV IN PLANT

37428 NMT APPROP TRFR TO OTH APPROP

37429 NMT TO AUX-STUDENT SERV FEES

37430 NMT TO AUX-MOORES ENDOW

37432 NMT TO PLT FD-HEAF FUNDS

37433 NMT TO PLT FD-PLANNED REPL RES

document.xls

Updated 3-7-17

37434 NMT TO OTH FD-EQUITY TRANSFER

37435 NMT TO SYS-SP ALLOC ENDOW NC

37436 NMT TO ENDOW MATCHING INC

37437 NMT-ENDOW INC TRF OUT

37438 NMT-MINERAL RIGHTS INC TRF OUT

37446 NMT OUT-RECLASS PLANT CIP

37450 NMT TO DESIG UNR FOR IAA

39320 RESTATEMENT-TRS PENSION39321 AFR OTHER FUND ADDITIONS

39322 RESTATEMENTS-OTHER39361 AFR OTHER FUND DEDUCTIONS

39401 AFR TUIT/FEE DISCOUNT

document.xls

Updated 3-7-17

39402 GIFTS, CURR OP RES/DEPTS

39403 GASB 33 GIFT REVENUE

39404 GASB 33 ADDITNL GIFT REVENUE

39405 AFR-GRNT ADJ & IDC ELIM-FED

39406 AFR-GRT ADJ & IDC ELIM-FED P/T

39407 AFR-GRNT ADJ & IDC ELIM-STATE

39408 AFR-GRT ADJ & IDC ELIM-ST P/T

39409 AFR-GRNT ADJ & IDC ELIM-LOCAL

39410 AFR-GRT ADJ & IDC ELIM-PRIVATE

39411 AFR-SEFA GRANT REVENUE OFFSET

39412 AFR-INTEREST INC PROCEEDS

39413 AFR-INVESTMENT INC PROCEEDS

39414 AFR-TUIT DISC AUXILIARY REV

document.xls

Updated 3-7-17

39425 AFR-OTH CASH TRFR-IN BTW AGYS

39430 AFR-ADMIN ALLOW ELIM

39501 AFR-STUDENT AID EXPENSES39502 BAD DEBT EXP-UNCOLLECTIBLE PLE39503 AFR-CAPITAL OUTLAY ACQUISTIONS39504 AFR-VACATION EXPENSE39505 AFR-WORKER'S COMP CLAIMS39506 AFR-UNEMPLOYMENT COMP CLAIMS

39507 AFR-SEFA GRANT EXPENSE OFFSET

39508 AFR-PASS-THRU EXPENSE ADJ39509 AFR-FED PASS-TO EXP ADJ MATRIX39510 AFR-ST PASS-TO EXP ADJ MATRIX39511 AFR-P/T EXP ADJ MATRIX SUB-A139512 AFR-P/T EXP ADJ MATRIX SUB-A239513 AFR-P/T EXP ADJ MATRIX SUB-B139514 AFR-P/T EXP ADJ MATRIX SUB-B239515 AFR-P/T EXP ADJ MATRIX SUB-C139516 AFR-P/T EXP ADJ MATRIX SUB-C239517 AFR-P/T EXP ADJ MATRIX SUB-D139518 AFR-P/T EXP ADJ MATRIX SUB-D239519 AFR-P/T EXP ADJ MATRIX SUB-E139520 AFR-P/T EXP ADJ MATRIX SUB-E239521 AFR-DEPRECIATION EXPENSE39522 AFR-AMORTIZATION EXPENSE

39523 TRS PENSION EXPENSE

document.xls

Updated 3-7-17

39524 TRS PENSION CONTRIBUTION

39525 AFR-OTH CASH TRFR-OUT BTW AGYS

39526 TRS OTHER EXPENSE

39527 AFR-INT EXP-CAPITAL BORROWING

39529 AFR-PRIN PYMT-CAPITAL BORROWNG

39530 AFR-ADMINISTRTV CHARGES

39975 RESERVE FOR PRE-ENCUMBRANCES

40100 TUITION-RES **DO NOT USE**

40101 TUITION FOREIGN **DO NOT USE**

document.xls

Updated 3-7-17

40102 TUITION-FRN **DO NOT USE**

40105 SKILES ACT FEE

40106 TPEG FROM TUITION

40107 BAD DEBTS-TUITION-REV

40108 TUITION REFUND

40109 TPEG TX PUB ED GRANT

40110 SKILES ACT EXCLUSION

document.xls

Updated 3-7-17

40111 LAW TUITION SET ASIDE FUNDS

40112 TX B-ON-TIME TUITION SET ASIDE

40113 DOCTORAL DEGREE TUIT SET ASIDE

40120 GR-VAR TUIT-PREMIUM-RES

document.xls

Updated 3-7-17

40121 GR-VAR TUIT-PREMIUM-NR

40122 GR-VAR TUIT-PREMIUM-FOR

40123 GR TUITION CAP RES 54.012

40124 UG TUIT CAP-3PEAT RES 54.014

40130 TUIT STAT-RES **DO NOT USE**

40131 TUIT STAT-NON-RES ** DO NOT US

document.xls

Updated 3-7-17

40132 TUIT STAT-FOREIGN**DO NOT USE*

40140 GRAD RES TUIT**DO NOT USE

40141 GRAD NR TUIT**DO NOT USE

40142 GRAD FOR TUIT**DO NOT USE40150 UG-VAR TUIT-STATUTORY-RES40151 GR-VAR TUIT-STATUTORY-RES40160 UG-VAR TUIT-STATUTORY-NR40161 GR-VAR TUIT-STATUTORY-NR40170 UG-VAR TUIT-STATUTORY-FOR40171 GR-VAR TUIT-STATUTORY-FOR

40270

UG-FIX TUIT-STATUTORY-FOR

40280 UG-FIX TUIT-STATUTORY-RES

40285 UG-FIX TUIT-STATUTORY ADJ-RES

document.xls

Updated 3-7-17

40290 UG-FIX TUIT-STATUTORY-NR

40295 UG-FIX TUIT-STATUTORY ADJ-NR

40300 GR-DESIG TUIT**DO NOT USE

40301 BAD DEBT-RES DESIG-REV

40302 BAD DEBTS-DESIGNATED TUIT-REV

40303 REFUNDS-DESIGNATED TUITION

document.xls

Updated 3-7-17

40310 TUIT DIFF DESI-RESID**DO NOT U

40311 TUI DIFF DES-NON-RES**DO NOT U

40312 TUIT DIFF DESIG-FOREIG**DO NOT

40320 TUIT GEN DESIG-RES **DO NOT US

40321 TUI GEN DES-NON-RES**DO NOT US

40322 TUIT GEN DES-FORE**DO NOT USE*

document.xls

Updated 3-7-17

40330 GRADUATE DESIG TUIT**DO NOT USE40340 UG-TUIT DIF DES-RES**DO NOT US40341 GR-TUIT DIF DES-RES**DO NOT US40350 UG-TUIT DIF DES-NR**DO NOT USE40351 GR-TUIT DIF DES-NR**DO NOT USE40360 UG-TUIT DIF DES-FOR**DO NOT US40361 GR-TUIT DIF DES-FOR**DO NOT US40370 UG-VAR TUIT-DESIGNATED-RES40371 GR-VAR TUIT-DESIGNATED-RES

40372 UG-VAR TUIT-DEREG DESIG-RES

40373 GR-VAR TUIT-DEREG DESIG-RES40380 UG-VAR TUIT-DESIGNATED-NR40381 GR-VAR TUIT-DESIGNATED-NR

40382 UG-VAR TUIT-DEREG DESIG-NR

40383 GR-VAR TUIT-DEREG DESIG-NR

document.xls

Updated 3-7-17

40390 UG-VAR TUIT-DESIGNATED-FOR40391 GR-VAR TUIT-DESIGNATED-FOR

40392 UG-VAR TUIT-DEREG DESIG-FOR

40393 GR-VAR TUIT-DEREG DESIG-FOR

40400 UG-VAR TUIT-DRG DES-NR ASMT-UH

40401 GR-VAR TUIT-DRG DES-NR ASMT-UH

40410 UG-FIX TUIT-DRG DES-NR ASMT-UH

40440

UG-FIX TUIT-DEREG DESIG-FOR

40450

UG-FIX TUIT-DEREG DESIG-RES

document.xls

Updated 3-7-17

40460

UG-FIX TUIT-DEREG DESIG-NR

40470

UG-FIX TUIT-DESIGNATED-FOR

40480 UG-FIX TUIT-DESIGNATED-RES

40485 UG-FIX TUIT-DESIGNATED ADJ-RES

40490 UG-FIX TUIT-DESIGNATED-NR

40495 UG-FIX TUIT-DESIGNATED ADJ-NR

document.xls

Updated 3-7-17

40500 UG-STUDENT SERVICE 54.5061

40501 BAD DEBTS-STU SERV FEE-REV

40502 REFUNDS-STU SERV FEE

40503 GR-STUDENT SERVICE 54.5061

40700 UG-COURSE FEES (VTCA 54.051)

40701 UG-LAB FEES (VTCA 54.501)

document.xls

Updated 3-7-17

40702 UG-SPECIAL FEES, FINES & ASSES

40703 UG-ORIENTATION FEES

40705 UG-INTER STUDENT SRVC FEE

40706 UG-REGISTRATION - ENROLL FEES

40707 OPT CONTRACT FEE

40708 UG-LATE REGISTRATION FEE

40709 UG-STUDY ABROAD FEES

40710 UG-STDNT/UNIV CTR FEE ED 54.5X

document.xls

Updated 3-7-17

40711 UG-HEALTH CTR FEE (54.504)

40712 UG-COMPUTER USE FEE

40713 UG-LIBRARY FEE

40714 UG-INTER EDU FEE

40715 UG-APPL FEE FORMER STUD

40716 UG-APPLICATION FEES

40717 GR-APPLICATION FEE

40718 UG-UH-ADMISSION FEES

40719 UG-UH-TRANSCRIPT FEE

document.xls

Updated 3-7-17

40720 UG-GRADUATION/DIPLOMA FEE

40721 GR-THESIS BINDING FEE

40722 UG-LIBRARY BOOK REPLACEMENT FE40723 UG-INSTALLMENT PLAN FEE

40724 UG-IDENTIFICATION CARD FEE

40725 UG-CONFERENCE, WKSHOPS, & TRNI

40726 UG-EQUIPMENT USE FEES

40727 UG-EDU RESOURCE FEE

40728 UG-STUDENT TESTING FEES

40729 UG-CONSULT / EVALU FEES

40730 UG-PLACEMENT SERVICES40732 UG-REC / INTRAMURAL FEES

document.xls

Updated 3-7-17

40733 UG-BURSAR SERVICES FEE40734 UG-INT STDN PRCS FEE(S)

40735 UG-DEPT SPECIFIC FEES 1



40738 UG-SFS LATE FEE

40739 UG-SFS SEV OF SERVC FEE (SOS)40740 UG-DIST EDUC FEE - ITV

40741 UG-DIST EDUC FEE - WEB40742 UG-DIST EDUC FEE - FT BEND40743 UG-DIST EDUC FEE - OFF CAM

40745 UG-REFUND OF PARKING FEES

40746 UG-REFUND OF LATE REG FEE

document.xls

Updated 3-7-17

40747 UG-REFUND OF INTER EDUC

40749 UG-REFUND OF ENG LANG INSTIT

40750 UG-REFUND-TELECOM FEES

40751 UG-REFUND OF STU CENTER FEES

40752 UG-REFUND OF INCIDENTAL FEE

40754 BAD DEBTS-OTHER FEES-REV

40755 UG-REFUNDS-OTHER FEES

40757 UG-REFUNDS-COURSE FEES

40758 UG-REC FACILITY FEE 54.5X

document.xls

Updated 3-7-17

40759 UG-UHCL STDNT CTR FEE 54.540

40760 GR-MASTER OF BUSINESS ADMIN FE

40761 UG-EXTENDED ACCESS & SUPPORT F

40762 UG-CONV FEE-CRED CRD-TU&FE

40763 UG-UTILITY ASSESSMENT FEE

40764 STUDENT DOCUMNT PROCESSING FEE

document.xls

Updated 3-7-17

40765 NURSING FEE

40766 ADVISING FEE

40767 STUDENT TEACHING FEES

40770 UG UNIVERSITY SERVICES FEE

40780 UG CONSOLIDATED INCIDENTAL FEE

40786 UG CREDIT CARD APPLICATION FEE

40787 INTL CREDIT CARD APPLICATN FEE

40788 GR CREDIT CARD APPLICATION FEE

document.xls

Updated 3-7-17

40789 SCHOL ALLOW-TUIT/FEE DISCOUNT

40790 GR COURSE FEES

40791 GR SPEC FEES FINES&ASSMT

40792 GR INTERNATIONAL STUDENT SVC

40793 GR LATE REGISTRATION FEE

40794 GR COMPUTER USE FEE

40795 GR LIBRARY FEE

40796 GR INTERNATIONAL EDU FEE

40797 GR APPL FEE FORMER STUDE

40798 GR ADMISSIONS FEES

40799 GR TRANSCRIPT FEE

40800 GR GRADUATION/ DIPLOMA FEE

40801 GR INSTALLMENT FEE

40802 GR IDENTIFICATION FEE

document.xls

Updated 3-7-17

40803 GR BURSARS SERVICE FEE

40804 GR-UHCL STDNT CTR FEE 54.540

40805 GR EXT ACCESS&SUPPORT FEE

40806 GR UTILITY ASSESSMENT FEE40809 GR-CONV FEE-CRED CRD-TU&FE40810 GR- LAB FEES (VTCA 54.501)40811 GR ORIENTATION FEES40812 GR REGIST - ENROLLMENT FEES40813 GR STUDY ABROAD FEES

40814 GR-STDNT/UNIV CTR FEE ED 54.5X40815 GR HEALTH CTR FEE (VTCA 54.50440816 GR APPLICATION FEES40817 GR LIBRARY BOOK REPLACE FEE40818 GR IDENTIFICATION CARD FEE40819 GR EQUIPMENT USE FEES40820 GR STUDENT TESTING FEES40821 GR DEPT SPECIFIC FEES 140822 GR DEPT SPECIFIC FEES 240823 GR DEPT SPECIFIC FEES 340824 GR SFS LATE FEE40825 GR SFS SEV OF SERVC FEE (SOS)40826 GR DIST EDUC FEE - OFF CAMPUS

document.xls

Updated 3-7-17

40827 GR-REC FACILITY FEE 54.5X40828 GR SCHOLAR INC PROPERTY DEP40829 GR-CONFERENCE,WKSHOPS AND TRN

40850 UG FIX UNIVERSITY SERVICES FEE

40860 UG FIX CONSOL INCIDENTAL FEE

40870 GR UNIVERSITY SERVICES FEE

40880 GR CONSOLIDATED INCIDENTAL FEE

40980 BAD DEBTS - OTHER LN/COLL FEES

40981 PSSA - SFS COLLECTION FEE

document.xls

Updated 3-7-17

40982 INST STDT LOAN INTEREST

40983 INST STDT LOAN SERVICE CHARGE41000 TUITION-FRN EXMP**Do Not Use**

41100 STATE APPROPRIATIONS

41101 STATE GEN REV APPR

41102 GEN REV REDUCTION, MANDATED

41103 ADD'L ST FUND FOR SAL INC41104 TX WASTE CENTER PROJ

41105 HEAF

document.xls

Updated 3-7-17

41106 SUB CONTR LAMAR UNIV

41107 SUB CONTRACT UT-AUSTIN

41108 SUB CONTRACT UTHSC

41109 NON-GEN REV REDUC, MANDATED

41110 SUBCONTRACT UT GALVESTON MED

41111 SUB CONTRACT TAMU ENGR

document.xls

Updated 3-7-17

41112 GEN REV-SALARY INCREASE

41113 ENGINEER & TECH CONSORTIUM

41114 STA APPROP-TUIT REV BD RETIRE

41300 ST APP, STAFF BENEFIT

41301 STATE APPROPRIATION, GROUP INS

41302 RETMT ORP 1.31% - FD1

41303 UNEMPLOY COMP - FD1 ST PD

41304 WRKMN'S COMP-FD1 ST PD

41305 FICA BENEFIT REPLACEMENT PAY

41306 ST PD RET MATCH ORP 6.00%-FD 1

document.xls

Updated 3-7-17

41307 ST PD RET MATCH TRS - FD 1

41308 ST PD MATCH ORP 6% FD1 REIMB

41600 FED CONTS & GRANTS

41601 ADM ALLOW-FED PROG

41602 BAD DEBTS-FED CONT/GRANT-REV41603 REFUNDS-FED CONT/GRT

41610 ARRA FED GRNT-PASS FR STA AGCY

41800 INDIRECT CST REC-FED41950 PASS THRU FED GRANT FROM STATE41951 PASS THRU FED GRNT STATE UNIV

42000 INDIRECT CST REC-FD PASS THRU

42099 INDIRECT COST RECOVERY

document.xls

Updated 3-7-17

42100 INDIRECT CST REC-STATE

42200 LICENSE PLT SCHOLARSHIPS (DOT)

42201 STATE CONTS & GRANTS

42202 BAD DEBT-STA CONT/GRANT-REV42203 REFUNDS-STA CONT/GRT

42204 B-ON-TIME GRANT

42300 INDIRECT CST REC-ST PASS THRU

42400 TEXAS GRANT PROGRAM

document.xls

Updated 3-7-17

42401 PASS TH ST GRT FR ST AGY-REV

42402 ADV TECH PROGRAM

42403 ADV RES PROGRAM

42404 TEXAS CWS PROG

42405 DEVEL EDU PROG - COORDINATE BD

42406 ENERGY RESEARCH PROG-COORD BD

document.xls

Updated 3-7-17

42407 TX FIFTH YR ACCTNG SCHOL

42408 ADD STATE FD FACULTY SALARY IN

42409 TX EXCELLENCE FUND

42410 GR APPN STATE LONGEVITY HI ED

document.xls

Updated 3-7-17

42411 ROBERTA HIGH MEM PHARMACY RES

42412 ECON DISADVANTAGED STU RETENTI

42413 ENROLLMENT GROWTH FDS-ACA INST

42414 OTH TRFR W/I FD/ACT BTW ST AGY

document.xls

Updated 3-7-17

42414 OTH TRFR W/I FD/ACT BTW ST AGY

42415 P/T FM ST GNT/AGY-TRIP REALLOC42450 PASS THRU ST GRANT ST UNI

42500 LOCAL CONTS & GRANTS

42501 BAD DEBT-LOC CONT/GRANT-REV42502 REFUNDS-LOC CONT/GRT

42600 INDIRECT CST REC-LOCAL

42700 INDIRECT CST REC-PRV CONTRACT

42800 INDIRECT CST REC-PRV GRANT42900 SUPP FROM OTH COMPONENTS

42901 RESTRCTD-GIFT INCOME

42902 GIFTS, STUD. ASST.

document.xls

Updated 3-7-17

42903 GIFTS, UNRESTRICTED

42904 GIFTS, CUR. OP. RES./DEPTS

42905 GIFTS, OTHER REST.

42906 GIFTS, MATCHING/RESTRICTED

42907 GIFTS, MATCH UNRESTRICTED

42908 GIFTS, QUID PRO QUO

42909 GIFTS IN KIND RESTRICTED

document.xls

Updated 3-7-17

42910 GIFTS IN KIND DESIGNATED

42911 GIFTS IN KIND AGENCY

42912 GFTS,MDSE(PROCEEDS)

42913 GIFTS FROM NON-UH FOUNDATIONS

42914 SCHOLARSHIP INC PROPERTY DEP

42915 AGENCY FUND INCOME42916 GASB 33 GIFT REVENUE42917 GASB33 ADDITIONAL GIFT REVENUE42918 Graduate Alumni Donation Fee

document.xls

Updated 3-7-17

42919 GIFTS IN KIND AUXILIARY

42920 FUNDS FROM FERV FOUNDATION

42921 FUNDS FROM HOUSTON ALUMNI ORG

42922 FUNDS FROM HOUSTON ATHLETC FDN

42923 FUNDS FROM BAUER COB FOUNDTN

42924 FUNDS FROM LAW FOUNDATION

42925 FUNDS FROM UH FOUNDATION

43100 RESTR SUPPORT-PRIVATE CONTRACT

43101 UNRESTR-GRANTS/CONTR

document.xls

Updated 3-7-17

43102 DES SUPPORT-PRIVATE CONTRACT

43103 PRIV. GRANTS/CONTR.

43104 BAD DEBT-PVT CONT/GRANT-REV43105 REFUNDS-PVT CONT/GRT

43106 PROGRAM INCOME PRIVT TRNT-CONT

43300 INT/GOVT AGENCY OBL

43301 INTEREST EARNED ON CDS

43302 INTEREST-STATE TREASURY FD2

document.xls

Updated 3-7-17

43303 OTHER INTEREST INCOME

43304 INT-SHORT TERM INV

43305 INT-NOTES RECVBL

43306 ACCRUED INTEREST INCOME CLEAR

43307 MINERAL RIGHTS AND ROYALTIES

43308 RLZD GAIN-INVESTMENT

43309 RLZD LOSS-INVESTMENT

43310 UNRLZD GAIN-INVESTMENT-REV

document.xls

Updated 3-7-17

43311 UNRLZD LOSS-INVESTMENTS

43312 COST OF INVESTMENT INCOME

43500 ENDOW. INC. DISTR.

43600 NONTAXBL SALES/SVC-E&G-DEPT 1






43606 TAXABLE SALES/SERV-E&G-DEPT 1


43608 COMMISSIONS - L1,2

document.xls

Updated 3-7-17

43609 LICENSE/ROYALTY

43610 CONFERENCE REGISTRATION - TAX

43611 CONFERENCE REGISTRATION-NONTAX

43612 MEMBERSHIP DUES - L1,2

43613 SUBSCRIPTION REVENUES - L1,2

43614 CONTINUING EDUCATION - TAXABLE

document.xls

Updated 3-7-17

43615 CONTINUING EDUCATION - NONTAX

43616 CONFERENCE INSTITUTE - TAXABLE

43617 OPTOMETRY CLINIC

43618 CONFERENCE INSTITUTE - NON TAX

43619 ADMIN SERVICES REVENUE - L1,2

43620 ORGANIZATION UNDERWRIT - L1L2

document.xls

Updated 3-7-17

43621 RENTALS - L1 L2 - TAXABLE

43622 RENTALS - L1,2 - NONTAXABLE

43623 FACILITY RENTAL-L1, 2 - NONTAX

43624 FACILITY RENTAL - L1,2 - TAX

43625 ROOM, RENTAL - L1,2 - TAXABLE

43626 ROOM RENTAL L1,2 - NONTAXABLE

43627 TELEPHONE REVENUES - L1,2 -TAX

43628 TELEPHONE REVENUES-L1,2-NONTAX

43629 ADVERTISING REV - L1,2 - TAX

document.xls

Updated 3-7-17

43630 ADVERTIS REVENUES-L1,2-NONTAX

43631 FAC & STAFF PKNG-DIRECT

43632 PARKING CITATION-DIRECT

43633 METERS - PARKING-DIRECT-TXBL

43634 ATH PRK - SEAS TCK - NONTAX

43635 PARKING - OTHER - NONTAX

43636 PARKING - OTHER - TAX

document.xls

Updated 3-7-17

43637 FACULTY/STAFF EXAM FEE

43638 GUARANTEES REC'D-POST SEASON

43639 MISC REVENUE - L1,2 - NONTAX

43640 TRAVEL ALLOWANCE-CONF,NCAA

43641 SALE OF SRPLS PROP NON-AUX/NON

43642 MISC REVENUE - L1, 2 TAX

43643 SALE OF SRPLS PROP-NONAUX/TAX

43644 SALE OF SURPLUS PROPERTY - AUX

43645 SALES-STUDENTS, FAC/STAFF -TAX

43646 SALES TO STUDENTS,FACULTY,STAF

document.xls

Updated 3-7-17

43647 LOCAL - CENTRAL SERVICE

43648 HOTEL RENTAL SUBJ TO OCCUP TAX

43649 HOTEL RENT SUBJ LOCAL OCCU TAX

43650 HOTEL RENT EXEMPT FRM OCCU TAX

43651 HOTEL RENTAL 30 DAY EXEMPTION

43652 CONT ED OPEN ENROLLMENT INCOME

43653 CONT ED INHOUSE INCOME

document.xls

Updated 3-7-17





document.xls

Updated 3-7-17

43663 E&G REVENUE TO REMIT TO STATE43664 GR NONTAX SALES & SERV -E & G43665 GR TAX SALES & SERV - E & G43666 GR REINSTATEMENT FEE PARKING43667 GR MISC REVENUE - L1,2 - NONTA

43900 DISCOUNTS ON SALES - L1,2

43901 MASTERCARD/VISA FEE - L1,2

43902 RETURN CHECK - L1,2

43903 TICKETS,COMPLIMENTARY-AWAY GAM

43904 ALLOWANCES/RET CR CARDS-L1,2

43905 ALLOWANCES/RETURNS - L1,2

43906 UNCOLLECT A/R WRITE OFF - L1,2

document.xls

Updated 3-7-17

43907 BAD DEBT-RESERVE E&G-REV

43908 REFUND OF SALES & SERV - L1,2

43909 REFUND DONORS GIFTS

43910 REFUND OF RENT SUBJ OCCUP TAX

43911 REFUND OF RENT SUBJ LOCAL TAX

43912 REF OF RENT EXEMPT FRM OCC TAX

43913 REFUND OF RENTAL 30 DAY EXEMPT

document.xls

Updated 3-7-17

43914 REFUND OF COMPUTER USE FEES

43915 DEBT SERVICE TRFR TO OTHR COMP

43916 REFUND OF CONT ED FEES

43917 REFUND OF CRIM JUST CNTR FEES

44000 NONTAXBL SALES/SVC-AUX-DEPT 1








document.xls

Updated 3-7-17



44010 TAXABLE SALES/SERV-AUX-DEPT 1


44012 VENDING COMMISSIONS -AUXILIARY

44013 FOOD COMMISSIONS

44014 COMMISSIONS-AUXILIARY

44015 LICENSE/ROYALTY - AUXILIARY

44016 ORGANIZATION UNDERWRITING -AUX

44017 RENTAL - AUX - TAXABLE

document.xls

Updated 3-7-17

44018 RENTAL - AUX - NONTAXABLE

44019 FORFEITS - RENTAL

44020 EQUIPMENT - RENTAL - AUX - TAX

44021 EQUIPMENT RENTAL -AUX- NON TAX

44022 TEL REV - LONG DIST - AUX -TAX

44023 TELEPHONE REVENUES - AUX - TAX

44024 TELEPHONE LONG DST - AUX NONT

44025 TELEPHONE REV - AUX - NONTAX

document.xls

Updated 3-7-17

44026 PARKING - AUX - TAXABLE

44027 PARKING - AUX - NONTAX

44028 STUDENT PARKING-DIRECT

44029 ATH PRK REV-SEAS TCK - TAXABLE

44030 X-RAY

document.xls

Updated 3-7-17

44031 LAB ANALYSIS OR TEST

44032 ADVERTISING R - AUX - TAX

44033 OPERATING & EMERG ROOM

44034 DRUGS & PRESCRIPTION

44035 ADVERTISING REV - AUX - NONTAX

44036 GUARANTEES RECEIVED - AUX

44037 GUEST VALET - AUX - TAXABLE

44038 LAUNDRY -AUX - TAXABLE

44039 GUEST VALET - AUX - NONTAX

44040 LAUNDRY - AUX - NONTAX

document.xls

Updated 3-7-17

44041 MISC REVENUE - AUX - NONTAX

44042 TV AND RADIO

44043 TV/R CONF MEMBER DISTRIB

44044 CONF, NCAA MEMBER DISTRIBUTION

44045 SALE OF SRPLS PROP AUX - NONTA

44046 MISCELLANEOUS REV - AUX - TAX

44047 SALES LOCAL FUNDS - AUXILIARY

document.xls

Updated 3-7-17






document.xls

Updated 3-7-17




44056 TAXABLE SALES/SERV-AUX-DEPT 544057 COMMUTER MEAL PLAN FEE

44058 UHERP RENTALS-UNIVERSITY

document.xls

Updated 3-7-17

44059 UHERP RENTALS-NON-UNIVERSITY

44060 DENTAL SERVICES

44151 APPLICATION FEES, DIRECT

44152 PROCESSING FEES, DIRECT

44153 FORFEITURE, DIRECT

44154 SUMMER GUEST, DIRECT, NONTAX

44155 SUMMER GUEST, DIRECT, TAX

44156 CAMP RENTALS, DIRECT, TAX

44157 CAMP RENTALS, DIRECT, NONTAX

44158 CAMPUS RENTALS, DIRECT

44159 HOUSING MISC, DIRECT, NONTAX

44160 HOUSING MISC, DIRECT, TAX

44161 SERVICE REVENUE, DIRECT

document.xls

Updated 3-7-17

44162 NET INC/LOSS - MGMT CO

44163 LAUNDRY SALES

44164 HOUSING RETND CHECKS, DIRECT

44165 HOUSING REFUNDS, DIRECT

44180 HOUSING BAD DEBT

44181 APPLICATION FEES, BILLED

44182 PROCESSING FEES, BILLED

44183 FORFEITURE, BILLED

44184 SUMMER GUEST, BILLED, NONTAX

document.xls

Updated 3-7-17

44185 SUMMER GUEST, BILLED, TAX

44186 RENTAL, BILLED-FURN EFFICIENCY

44187 RENTAL, BILLED-UNFURN EFFNCY

44188 RENTAL, BILLED-FURN 1 BR

44189 RENTAL, BILLED-UNFURN 1 BR

44190 RENTAL, BILLED-FURN 2 BR

document.xls

Updated 3-7-17


44192 RENTAL, BILLED-SINGLE

44193 RENTAL, BILLED-SUPER SINGLE

44194 RENTAL, BILLED-DOUBLE

44195 RENTAL, BILLED-APARTMENT

44196 MISC HOUSING CHGS - BILLED

document.xls

Updated 3-7-17



44199 RENTAL, BILLED-UNFURN TOWNHOUS

44250 VISITOR PARKING, TAX DIRECT

44251 CAMPUS PKNG, NON-TAX DIRECT

44252 PARKING MISC, NON-TAX DIRECT

44253 PARKING MISC, TAX DIRECT

document.xls

Updated 3-7-17

44254 PARKING ALLOWANCE DIRECT

44255 TOWING REVENUE DIRECT

44260 PARKING BAD DEBT EXPENSE

44261 FAC & STAFF PARKING, BILLED

44263 PARKING CITATION, BILLED

44264 STUDENT PARKING, BILLED

document.xls

Updated 3-7-17

44265 TOWING REVENUE, BILLED

44300 DISCOUNTS ON SALES -AUX

44301 RETURN CHECK - AUX

44302 MASTERCARD/VISA FEE - AUX

44303 ALLOWANCES / RETURNS - AUX

44304 UNCOLL A/R WRITTEN OFF - AUX

44305 BAD DEBT-RESERVE AUX-REV

44306 REFUND OF SALES & SERV - AUX

document.xls

Updated 3-7-17

44307 GUARANTEES PAID44310 GR STUDENT PARKING - AUX44311 GR NONTAX SALES & SERV - AUX

44400 MEMBERSHIPS

44401 MEMBERSHIPS-MATCHNG

44402 FRIENDS OF A.C.T.

44403 PRIME-TIME PARTNERS

44404 VEHICLE DONATIONS

44405 SWEEPSTAKES44406 MEMORIAL & PLANNED GIVING44407 CHALLENGE GRANT

44408 FOUNDATIONS44409 BUSINESS & INDUSTRY

44410 SPECIAL EVENTS-REV

44411 SPEC EVENTS-UNDRWRIT

44412 AFFINITY GROUP DONATIONS44413 TV AUCTION-MRCH SALES44414 TV AUCTION-CSH DONAT

document.xls

Updated 3-7-17

44415 SILENT AUCTION - SALES

44416 PROGRAM TRANSCRIPTS

44417 PROD UNDRWRIT-FNDATN

44418 PROD UNDRWRIT-BUS&IND44419 PROD UNDRWRIT-UNIV/ED

44420 PROG UNDRWRIT-NON PROFIT ORG

44421 PROG UNDRWRIT-FNDATN

44422 PROG UNDRWRIT-BUS&IND44423 PROG UNDRWRIT-UNIV/ED44424 PRINT UNDERWRITING

44425 TELECONF-FOUNDATION

44426 TELECONF-BUS&IND

44427 TELECONF-UNIV/EDU

44428 DONOR-RESTRICTED GIFTS

44429 RENTAL-EQUIPMENT

44430 RENTAL-TOWER

44431 RENTAL-FACILITIES

document.xls

Updated 3-7-17

44432 LEASE-KUHF SUBCARRIER44433 INT-ACT "RESERVE"FND

44434 COMM SERV GRANT-CSG

44435 INTEREST INCOME44436 OTHER INTEREST

44437 ACB SPECIAL EVENTS

44438 MISC INCOME

44439 DIRECT SALES

44440 ACB INCOME

44441 ADVERTISING44442 CO-OP ADVERTISING

44443 ACB SPECIAL PROJECTS

44444 SERVICES

44445 SATELLITE FEES

44446 RADIO PROGRAM DISTR

44447 CORP/PUB BRDCST(CPB)

44448 ROYALTIES(RECEIVED)

document.xls

Updated 3-7-17

44449 Digital TV Datacasting

44708 FOOD SVC COMISION-CAP BUILDOUT

44709 REV ALLOCATED FOR CAPITAL PURP

44796 CONF,NCAA MEMBER DISTR-NON AUX

44797 RECOVERY AUDIT REIMBURSMNT REV

44798 OTHER OPERATING REVENUE

44799 OTHER NONOPERATING REVENUE

44800 SKILES-UH DEBT SERVICE

document.xls

Updated 3-7-17

44801 TRB-INFRASTRUCTURE

44900 INTRAFUND TRANSFERS

44901 INTERFUND TRANSFERS

44902 RENTAL INC TRFR TO PLANT FUNDS

44903 HEAF TRFR TO PLANT FUNDS

45000 APPROP SYSTEM OFFICE OPERATION

45001 APPROP TRFR AMONG COMP RETIRE

document.xls

Updated 3-7-17

45002 TUITION DESIG-UH DEBT SERVICE

45003 TRB-UHCL DEBT SERVICE

45004 DEBT SERV TRFR FROM OTHR COMP

45100 ST APP-ALL, CENT SERV

45102 SERVICE CHG TRFR TO UH

45103 SERVICE CHG TRFR TO UH-VIC

45104 INTERCOMPONENT TRANSFER

document.xls

Updated 3-7-17

45105 APPROP TRFR AMONG FUNDS HEAF

45106 APPROP TRFR AMONG COMP - HEAF

45107 HEAF FUND BALANCE MANAGEMENT

45200 BUDGETED FUND BALANCE - ENC CF

45300 BUDGETED GENERAL FUND BALANCE

49504 USAS PASS-THRU REPORT ADJ

50010 COST OF GOODS SOLD

document.xls

Updated 3-7-17

50011 PURCHASES-SERV.ACCTS.

50012 COST OF GOODS SOLD-LOCAL

50014 DISCOUNTS TAKEN

50015 CASH OVER / SHORT

50025 BAD DEBTS-TUITION-EXP

50026 BAD DEBT-RES DESIG-EXP

50027 BAD DEBTS-DESIGNATED TUIT-EXP

50028 BAD DEBTS-STU SERV FEE-EXP

50029 BAD DEBTS-OTHER FEES-EXP

50030 BAD DEBTS-FED CONT/GRANT-EXP

50031 BAD DEBT-STA CONT/GRANT-EXP

50032 BAD DEBT-LOC CONT/GRANT-EXP

50033 BAD DEBT-PVT CONT/GRANT-EXP

document.xls

Updated 3-7-17

50034 BAD DEBT-RESERVE E&G-EXP

50035 BAD DEBT-RESERVE AUX-EXP

50036 BAD DEBT EXP-UNCOLLECTABLE PLE

50050 RECOVERED COSTS-LOCAL

50051 RECOVERED COSTS-STATE

50052 RECOVERED COSTS-OTHER

50053 RECOVERED COST - CASH SALES

document.xls

Updated 3-7-17

50054 COST REIMBURSEMENTS-NON-SPECIF

50055 PHYSICAL PLANT - RECOV - LOCAL

50056 PHYSICAL PLANT - RECOV - STATE

50057 RECOVERED COSTS-FEDERAL

50100 SALARY AND WAGES

document.xls

Updated 3-7-17

50101 LAPSED SALARY & WAGES

50102 FACULTY=1.00 FTE

50103 FACULTY < 1.00 FTE

50104 P/A= 1.00 FTE

50105 P/A < 1.00 FTE

50106 CLERICAL&TEC=1.00FTE

50107 CLERICAL&TEC<1.00FTE

50108 STUDENT WORKERS

50109 TX CWS EXPENDITURES FUNCTION

50110 HAZARDOUS DUTY PAY

50111 OVERTIME

50112 LONGEVITY50113 ASBESTOS PAY50114 SEVERANCE PAY-NORMAL TURNOVER50115 SEVERANCE PAY-EXCESS OF NORMAL

50116 LONGEVITY - FD 250117 SABBATICAL LEAVE

document.xls

Updated 3-7-17

50120 TERMINATION PAY-DEATH BENEFITS

50121 ATHLETICS COACHES SAL-1.00 FTE

50122 SHIFT DIFFERENTIAL

50123 ERS OPT OUT EMPLOYEE EARNINGS

50124 GRAD INSURANCE STIPEND50140 RANKED FACULITY SALARIES50141 ADMIN STIPENDS, FACULTY50142 CHAIR PROFR STIPENDS, FAC50150 VISITING FACULTY SALARIES50151 CLINICAL FACULTY SALARIES50152 INSTRUCTIONAL FACULTY SALARIES50153 RESEARCH FACULTY SALARIES50160 LECTURER SALARIES50161 CONT EDUC INSTR SALARIES50162 SUMMER SALARIES50170 INSTRUCTIONAL ASST SALARIES50171 TEACHING ASSISTANTS SALARIES50172 TEACHING FELLOWS SALARIES50173 RESEARCH ASSISTANTS SALARIES50174 GRADUATE ASSISTANT

50175 RESEARCH ASST SAL-TUITION ELIG

document.xls

Updated 3-7-17

50180 P&A STAFF SALARIES, EXEMPT50181 OTHER SUPP STAFF SAL, EXEMPT50182 RESEARCH STAFF SALARIES-EXEMPT

50183 STIPENDS & OVERLOAD,EXEMPT

50190 P&A STAFF SALARIES, NON EXEMPT50191 OTH SUPP STAFF SAL, NON EXEMPT50192 RESEARCH STAFF SAL, NON EXEMPT

50193 STIPENDS, NON EXEMPT50200 CWS WAGES-FEDERAL50201 NON CWS WAGES50202 CWS WAGES-STATE50210 SUMMER INSTR, TENURE TRACK50211 SUMMER INSTR, NON TENURE TRACK50212 SUMMER INSTR, ADJUNCT FACULTY50213 SUMMER INSTR, GRADUATE ASSTS

51101 FICA CONT, MATCHNG

51102 WRKMN'S COMP CONTRIB

51103 UNEMP COMP INS CONT

51104 INSUR-STATE SUBSIDY51107 VACATION EXPENSE51108 STATE MATCH MEDICARE

51109 STATE MATCH FICA

51110 ST PD RET MATCH ORP 6.00%

51111 ST PD RET MATCH TRS

document.xls

Updated 3-7-17

51112 RET BENEFIT ORP 1.19%-EXP

51113 RET BENEFIT ORP 1.31%

51114 GROUP INSUR-STATE SUBSIDY - FD

51115 STATE MATCH FICA - FD 2

51116 RET MATCH ORP 6.00% - FD 2

51117 RET MATCH TRS - FD 2

51118 RET BENEFIT ORP 1.31% - FD 2

51119 ST PD RET MATCH ORP 6% FD1 REI

51121 EMPL PD TRS - 90 DAY ENROLLMNT

document.xls

Updated 3-7-17

51122 EMPL PD ORP - 90 DAY ENROLLMNT

51123 EMPL PD TRS SUCHARGE RETIREE

51124 EMPL PD TRS - CARE PREMIUM

51125 ERS OPT OUT EMPLOYER PAYMENT

51126 ERS 1% EMPLER GRP INS CONTRIB51127 P/R RELATED ASSESSMENTS

document.xls

Updated 3-7-17

51128 EMPL PD HIGH DED MED HSA51400 CLAIMS PD-WRKMN COMP51401 CLAIMS PD-UNEMP COMP51402 MEDICAL EXPENSES

51403 TORT CLAIMS

51404 SAL.REIMB/OUTSID ORG51405 CONST SALARY TRF51406 PRIOR YR SALARY ADJ51407 INS PRE DEP-ST SUB

52100 PROFESSIONAL SERVICE

52101 OPTOMETRIST-PROFESSIONAL SERVI

52102 RECEIPTED EXP-OPTOMETRIST

52103 ACCOUNTING-PROFESSIONAL SERVIC

52104 LANDSCAPE ARCHITECT-PROF SERVI

52105 RECEIPTED EXP-LANDSCAPE ARCHIT

52106 ARCHITECTURAL SERVICES

document.xls

Updated 3-7-17

52107 ENGINEERING SERVICES

52108 OTHER PROFESSIONAL SERVICES

52109 PHYSICIAN OR SURGEON-PROF SERV

52110 RECEIPTED EXP - AUDITING/ACCTG

52111 RECEIPTED EXP - ARCHITECTURAL

52112 RECEIPTED EXP - ENGINEERING SV

52114 CONSULTING - INFORMATION SYSTE

52115 CONSULTING - OTHER

document.xls

Updated 3-7-17

52116 RECEIPTED EXP - INFO SYSTEMS C

52117 RECEIPTED EXP - OTHER CONSULTA

52118 RECEIPED EXP-PHYSICIAN OR SURG

52119 LEASE COMMISSION

52120 PROPERTY MANAGEMENT FEE

52121 GIK-PROF SERVICES PD BY FDTN

52200 ANALYTICAL SERVICES

52201 REAL ESTATE APPRAISER-PROF SER

52202 RECEIPTED EXP-REAL ESTATE APPR

52203 REGISTERED NURSE PROF SERVICES

52204 RECEIPTED EXP-REGISTERED NURSE

document.xls

Updated 3-7-17

52205 UH-ENTERTANMNT AGENT/PROD SVCS

52206 LAND SURVEYOR-PROFESSIONAL SER

52207 RECEIPTED EXPENSES-LAND SURVEY

52208 PERSONNEL AGENCIES

52209 TEMP PERSONNEL SERVS

52210 SECURITY SERVICES-INTERNAL

52211 MEDICAL SERVICES (NOT LICENSED

52212 MED SERVC-DRUG TESTING

52213 CONSTRUCTION SERVICES-GEN SVC

document.xls

Updated 3-7-17

52214 UH-FOOD SERVCS NON-PROMOTIONAL

52215 UH-FOOD SERVICES PROMOTIONAL

52216 LAUNDRY & CLEANING SERVICES

52217 DATA PROCESSING SERVICES

52218 INFO TECHNOLOGY SVCS

52219 RECEIPTED EXP-INFO TECHNOLOGY

52220 LIBRARY SERVICES

52221 PEST CONTROL

52300 CDV-ENTERTANMNT AGENT/PROD SVC

document.xls

Updated 3-7-17

52301 CDV-FOOD SRVCS NON-PROMOTIONAL

52302 CDV-FOOD SERVICES PROMOTIONAL

52400 CONTRSVC-TRAINING

52401 CONTRSVC-REFEREES/STATISTICIAN

52402 RECEIPTED EXP FOR TRAINING SVC

52403 CREDIT COURSE DEVELOPMENT

52404 LECTURERS AND ARTISTS

52405 RECEIPTED EXP - LECTURERS & AR

52408 GIK-PROGRAM SUPPORT PD BY FDTN

document.xls

Updated 3-7-17

52500 OFF CAMPUS ACADEMIC PRINTING C

52501 INTERLIBRARY COPY CHARGES

52502 PRINTING/COPYING-SOCIAL/CIVIC

52503 CAMPUS ACADEMIC PRINTING/COPYI

52504 COPIER SERVICES - REALLOCATION

52505 PUB,PROGRAMS, MANUALS CATALOGS

52506 PUB,PROGRAMS, MANUALS DEPT 2



document.xls

Updated 3-7-17


52510 PHOTO AND MICROFILM/FICHE

52600 UTILITY ALLOCATION

52601 ELECTRICITY

52602 NATURAL GAS OR BUTANE PETROLEU

52603 WATER52604 WASTE WATER

52605 THERMAL ENERGY

52606 OTHER UTILITY CHARGES

52607 SOLID WASTE

52608 HAZARDOUS WASTE DISPOSAL

52800 POSTAGE & POSTAL SERVICES

52801 MAILING SERVICES

document.xls

Updated 3-7-17

52802 POSTAGE - REALLOCATION

52803 TELEPHONE SERVICES

52804 DATA SERVICES

52805 TELECOMMUNICATION SERVICES

52806 DATA SERVICE WORK ORDERS

52807 TELEPHONE - LONG DISTANCE

52808 TELEPHONE-LONG DISTANCE CREDIT

52809 TELEPHONE - TEX-AN

52810 DEDICATED DATA CIRCUITS

52811 FREIGHT/TRANSPORT

52812 ELECTRONIC COMMUNICATIONS SERV

document.xls

Updated 3-7-17

52816 Communication Equipment/ Servi

52817 Communication Allowance

53100 ADVERTISING GENERAL

53101 ADVERTISING EMPLOYEE RECRUITIN

53102 ADV-EXCESS EMPLOYEE RECRUITING

53103 ADVERTISING PROCUREMENT

53104 ADVERTISING SPONSORED AGREEMEN

53105 ADVERTISING STUDENT RECRUITING

53106 ADVERTISING AGENCY SERVICES

53107 UH-FUND RAISING

document.xls

Updated 3-7-17

53108 PROMO PUBLIC RELATIONS SPONS A

53109 PROMOS/P/R-PUBLIC INFORMATION

53110 UH-PROMOTIONAL SPECIAL EVENTS

53111 UH-ALUMNI ACTIVITIES

53112 UH-TKTS CULTURAL ATHLETIC COMM

53113 UH-ALCOHOLIC BEVERAGES

53114 RECRUITING STUDENTS

document.xls

Updated 3-7-17

53118 TELEMARKETING SERVICES

53119 PROMOTION SPEC GIFT-PUB BRDCST

53120 STUDENT EVENTS AND PROMOTIONS

53300 CDV-FUND RAISING

53301 CDV-PROMOTIONAL SPECIAL EVENTS

document.xls

Updated 3-7-17

53302 CDV-ALUMNI ACTIVITIES

53303 CDV-TKTS CULTURAL ATHLETIC COM

53304 CDV-ALCOHOLIC BEVERAGES

53400 GIK-OFFICIAL FUNCTION PDBYFDTN

53401 GIK-ALCOHOL PD BY FDTN

53500 RENTAL - EQUIPMENT

53501 PROGRAM RIGHTS/FEES

53502 RENTAL-PROGRAMS AND REFERENCE

document.xls

Updated 3-7-17

53503 LEASE-EQUIPMENT

53504 CAPITAL LEASE - EQUIPMENT53505 LEASE - LAND

53506 RENTAL - TELECOMMUNICATION

53507 LEASE - TELECOMMUNICATIONS

53508 CAPITAL LEASE - TELECOMMUNICAT

53509 RENTAL COMPUTING EQUIPMENT

53510 LICENSE FOR SOFTWARE

53511 LEASE-COMPUTER EQUIPMENT

53512 CAPITAL LEASE - COMPUTER

document.xls

Updated 3-7-17

53513 RENTAL - MOTOR VEHICLES

53514 LEASE - MOTOR VEHICLES

53515 CAPITAL LEASE - MOTOR VEHICLES53516 RENTAL - AIRCRAFT

53517 RENTAL - MARINE EQUIPMENT

53518 RENTAL- OFFICE SPACE

53519 LEASE - OFFICE SPACE

53520 RENTAL - SERVICE BUILDINGS

53521 LEASE - SERVICE BUILDINGS

53522 CAPITAL LEASE - BUILDINGS

53523 ROYALTIES

53524 RENTAL - OTHER SPACE

document.xls

Updated 3-7-17

53525 ATHLETIC TRAINING HOUSING

53526 AUTO ALLOWANCE - TAXABLE

53527 UHERP SPACE EXPENSE

53528 LEASE-ACADEMIC SPACE

53600 DOORS - DEF MAINT

53601 GENERAL - DEF MAINT

53602 METAL - DEF MAINT

53603 MILLWORK - DEF MAINT

document.xls

Updated 3-7-17

53604 SIDEWALKS - DEF MAINT

53605 SPECIALTIES - DEF MAINT

53606 ASBESTOS ABATEMENT - DEF MAINT

53607 CARPET - DEF MAINT

53608 CEILINGS - DEF MAINT

53609 ELECTRICAL - DEF MAINT

53610 GLAZING - DEF MAINT

53611 GRADING - DEF MAINT

53612 GRAPHICS - DEF MAINT

53613 HVAC - DEF MAINT

document.xls

Updated 3-7-17

53614 MASONRY - DEF MAINT

53615 PAINTING - DEF MAINT

53616 PAVING - DEF MAINT

53617 PLASTER - DEF MAINT

53618 PLUMBING - DEF MAINT

53619 ROOF - DEF MAINT

53620 SPRINKLER - DEF MAINT

53621 WEATHERPROOFING - DEF MAINT

53622 STRUCTURAL STUDIES - DEF MAINT

document.xls

Updated 3-7-17

53623 HVAC SURVEYS - DEF MAINT

53624 ASBESTOS SURVEYS - DEF MAINT

53625 ELEVATOR - DEF MAINT

53626 FIRE ALARM - DEF MAINT

53627 LANDSCAPE - DEF MAINT

53628 PEST CONTROL - DEF MAINT

53629 SITE UTILITIES - DEF MAINT

document.xls

Updated 3-7-17

53630 OVERHEAD CHG-FPC DEF MAINT

53631 RENTAL PROPERTY EXPENSES

53700 REPAIRS/MAINTENANCE - EQUIPMEN

53701 R/M COMPUTER EQUIPMENT

53702 R/M SOFTWARE MAINTENANCE

53703 REPAIRS/MAINTENANCE - GROUNDS

53704 REPAIRS/MAINTENANCE TELECOMMUN

53705 R/M VEHICLES

document.xls

Updated 3-7-17

53706 R/M BUILDING

53800 PASS THRU SUB C/G A TO 25,000

53801 PASS THRU SUB C/G A $25,000&UP

53802 PASS THRU SUB C/G B TO $25,000

53803 PASS THRU SUB C/G B $25,000&UP

53804 PASS THRU SUB C/G C TO $25,000

53805 PASS THRU SUB C/G C $25,000&UP

53806 PASS THRU SUB C/G D TO $25,000

53807 PASS THRU SUB C/G D $25,000&UP

53808 PASS THRU SUB C/G E TO $25,000

53809 PASS THRU SUB C/G E $25,000&UP

53810 PASS THRU SUB C/G F TO $25000

document.xls

Updated 3-7-17

53811 PASS THRU SUB C/G F $25,000&UP

53812 PASS THRU SUB C/G G TO $25,000

53813 PASS THRU SUB C/G G $2,5000&UP

53814 PASS THRU SUB C/G H TO $25,000

53815 PASS THRU SUB C/G H $25,000&UP

53816 PASS THRU SUB C/G I TO $25,000

53817 PASS THRU SUB C/G I $25,000&UP

53822 MISC INTERNAL SERVS-RECUR SVC

53824 CONTRACT SERV-OTHER -RECUR SVC

53825 PASS THRU SUB C/G J TO $25,000

53826 PASS THRU SUB C/G J $25,000&UP

53827 PASS THRU SUB C/G K TO $25,000

53828 PASS THRU SUB C/G K $25,000&UP

53830 PASS THRU SUB C/G L TO $25,000

document.xls

Updated 3-7-17

53831 PASS THRU SUB C/G L $25,000&UP

53832 PASS THRU SUB C/G M TO $25,000

53833 PASS THRU SUB C/G M $25,000&UP

53834 PASS THRU SUB C/G N TO $25,000

53835 PASS THRU SUB C/G N $25,000&UP

53836 PASS THRU SUB C/G O TO $25,000

53837 PASS THRU SUB C/G O $25,000&UP

53838 PASS THRU SUB C/G P TO $25,000

53839 PASS THRU SUB C/G P $25,000&UP

53840 PASS THRU SUB C/G Q TO $25,000

53841 PASS THRU SUB C/G Q $25,000&UP

53842 PASS THRU SUB C/G R TO $25,000

53843 PASS THRU SUB C/G R $25,000&UP

53844 PASS THRU SUB C/G S TO $25,000

document.xls

Updated 3-7-17

53845 PASS THRU SUB C/G S $25,000&UP

53846 PASS THRU SUB C/G T TO $25,000

53847 PASS THRU SUB C/G T $25,000&UP

53848 PASS THRU SUB C/G U TO $25,000

53849 PASS THRU SUB C/G U $25,000&UP

53851 FEDERAL LOAN BILLING-CONTR SVC

53852 COLLECTION COST-AGENCY

53853 COLLECTION COST-INTERNATIONAL

53854 MISCELLANEOUS FEES

53855 MISC INTERNAL SERVICE-CONTRACT

53856 CENTRAL SERVICE EXP-CONTR SVCS

53857 CONTRACT SERV-OTHER -CONTR SVC

document.xls

Updated 3-7-17

53863 TDCJ STATE REIMBURSEMENT PLAN

53864 B-ON-TIME SET ASIDE TRFR OUT

53865 LAW SCH TUI SET ASIDE TRFR OUT

53866 RECEIPTED EXP-OTHER CONTRACTOR

53867 DOCTORAL TUI SET ASIDE TRF OUT

53868 SALARY REIMB AGREEMT TO $25000

document.xls

Updated 3-7-17

53869 SALARY REIMB AGRMT $25000 & UP53870 OTH TRFR OUT BTW ST AGY

53900 OFFICE SUPPLIES

53901 UH-BOTTLE WATER/COFFEE SERVICE

53902 RESEARCH AND TEACHING SUPPLIES

53903 OFFICE SUPPLIES - REALLOCATION

53904 PHOTO & MICRO SUPPLY

document.xls

Updated 3-7-17

53905 SUBSCRIPTIONS/PERIODICALS ACAD

53906 SUBSCRIPTIONS & PUBLICATIONS S

53907 RETAINED BOOKS & REFERENCE MAT

53908 FABRICS AND LINENS

53909 SHOP/FACILITY SUPPLIES

53910 ATH TEAM EQUIP/UNIFORM/SUPPLY

53911 COMPUTING SUPPLIES

53912 TELECOMMUNICATIONS SUPPLIES &

document.xls

Updated 3-7-17

53913 TAPES - AUDIO/VIDEO

53914 COMPUTER SOFTWARE

53917 RESEARCH AND LAB SUPPLIES

53918 TEACHING SUPPLIES

53919 RECYCLED OFFICE SUPPLIES

53920 GIK-OFFICE SUPPLIES PD BY FDTN

53924 CLASS PARTICIPANT MEAL

53950 CDV-BOTTLE WATER/COFFEE SRVC

54000 CHEMICALS

54001 DEMURRAGE

54002 GASES

document.xls

Updated 3-7-17

54003 DRUGS & LABORATORY MEDICAL SUP

54004 X-RAYS

54005 ANIMALS AND HUMAN CADAVERS

54006 LAB HARDWARE MATERIALS & ANIMA

54010 LASERS - OTHER, NON-CAPITAL

54011 BIOLOGICAL AGENTS-NON CONTROL

54050 CHEMICALS - CONTROLLED

54051 X-RAY MACHINES NON CAPITAL

document.xls

Updated 3-7-17

54052 HAZARDOUS LAB HARDWARE MATERLS

54053 NON-CAP CLASS 3B AND 4 LASERS

54054 BIOLOGICAL AGENTS - CONTROLLED

54055 RADIOACTIVE MATERIALS

54056 CSDD AND PRECURSORS

54100 CLINIC SUPPLIES

54101 PHARM AND DRUGS

54102 MED AIDS AND APPL

54103 LABORATORY ANALYSIS CHARGE

document.xls

Updated 3-7-17

54201 GENERAL-BUILDING COST

54202 OTHER - BUILDING COST

54203 MAINTENANCE HARDWARE-CONSTRUC

54204 REMODEL-OWNED STRUCT.-NON-CAP

54205 TELECOMMUNICATIONS-NON-CAP

document.xls

Updated 3-7-17

54206 SECURITY-NON-CAP

54207 OTHER - FIXED EQUIPMENT

54208 REPAIR/MAINT BUILDING

54209 LANDSCAPE-NON-CAP

54210 LANDSCAPE - PLANTS

document.xls

Updated 3-7-17

54211 UTILITIES-NON-CAP

54212 PARKING LOTS-NON-CAP

54213 OTHER - SITE DEVELOPMENT

54214 DEMOLITION-NON-CAP

54215 ENVIRNMNTL REMEDIATION-NON-CAP

54216 OTHER - SITE ACQUISITION/DEMO

document.xls

Updated 3-7-17

54217 ESTIMATING - FEES

54218 ARCHIT./REIMBURSABLE-NON-CAP

54219 ENGINEER/REIMBURSABLE-NON-CAP

54220 INTERIOR/REIMBURSABLE-NON-CAP

document.xls

Updated 3-7-17

54221 AV/TELECOMMUNICATION-NON-CAP

54222 OTHER - FEES

54223 SUPPLIES/MATERIALS-INTERNAL US

54224 MISC INTERNAL SERVICE-CONSTRUC

54225 ADMIN COST-PRINTING/COPYING

document.xls

Updated 3-7-17

54226 OVERHEAD CHARGES-FPC-NON-CAP

54227 PROJECT MANAGER-NON-CAP

54228 TEST/INSPECTION

54229 GEOTECHNICAL-NON-CAP

54230 SURVEYOR-NON-CAP

document.xls

Updated 3-7-17

54231 ENVIRONMENTAL-NON-CAP

54232 SYSTEM TESTING-NON-CAP

54233 MOVING-ART-NON-CAP

54234 PRINTING-ART-NON-CAP

document.xls

Updated 3-7-17

54235 OTHER - ADMIN COSTS-NON-CAP

54236 RETAINAGE - CONSTRUCTION

54237 RETAINAGE - NON-CAP CONSTRUCTI

54238 SWAAC CHARGE NON-CAP

54300 CLEANING & CUST SUPP

54301 MAINTENANCE HARDWARE-FACL/GRND

54302 AGRICULTURAL SUPPLIES

54303 PLANTS

54350 FUELS

54351 LIQUIFIED PETROLEUM GAS VEHICL

54352 LUBRICANTS

document.xls

Updated 3-7-17

54353 REFRIGERANT GASES

54354 EQUIPMENT-STATE CONTROLLED ASS

54355 COMPUTER EQUIP-STATE CONTROL A

54357 REPAIR PARTS - LABS & FACILITI

54358 COMPUTER EQUIPMENT - EXPENSED

54359 COMPUTER PARTS AND FURNISHINGS

54360 TELECOMMUNICATIONS FURN

document.xls

Updated 3-7-17

54361 TOOLS, FURNISHINGS & EQUIPMENT

54362 FURNITURE-NON-CAP

54363 EQUIPMENT-NON-CAP

54364 ART-EXPENSED

54365 ART ACQUISITION-NON-CAP

document.xls

Updated 3-7-17

54366 OTHER - MOVEABLE EQUIPMENT

54368 ADDITIONAL COST-CONTROLED EQUP

54369 GIK-COMP EQUIP & MTE PD BY FDN

54470 UNIFORMS & SAFETY CLOTHING

54471 UNIFORMS - EMPLOYEE

54472 FOOD-TEACHING

54473 SUP/MAT-INTERNAL USE

document.xls

Updated 3-7-17

54550 LEGAL COUNSEL - PRIVATE

54551 ATTORNEY GENERAL FEES

54552 LEGAL FEE-DEBT COLLECTION

54553 LEGAL FEE-GOVT LITIGATION

54554 LEGAL FEE EMP LITIGATION

54555 WITNESS FEES - CIVIL CASES

54556 WITNESS FEES - CRIMINAL

54557 LEGAL INCIDENTALS-GOVT LITIGAT

54558 LEGAL INCIDENTALS-EMP LITIGATI

54559 LEGAL INCIDENTALS-OTHER LITIGA

document.xls

Updated 3-7-17

54560 LOBBYING

54561 FILING FEES DOCUMENTS

54562 COURT COSTS

54563 WORKER'S COMP CLAIMS

54564 UNEMPLOYMENT COMP CLAIMS

54565 WRKMN'S COMP INS CLAIMS - ST P

54566 UNEMP COMP INS CLAIMS - ST PD

54568 EXPEND ADJ W/I AGY, FD, AC, FY

54569 SWCAP REIMB TO GR INST HI ED54570 LEGAL SETTLEMENT-ATTORNEY54571 LEGAL SETTLEMENT-PLANIFF

54700 INS-STUDENT HEALTH

document.xls

Updated 3-7-17

54701 INSURANCE-PROPERTY & LIABILITY

54702 ORRI DISTRIBUTION

54703 MELROSE OIL CO PRODUCTION COST

54704 JUDGMENTS/PENALTIES/FINES

54705 LATE PAYMENT INTEREST

54706 INTEREST EXPENSE-NON CAPITAL B

54707 INTEREST EXPENSE-CAPITAL BORRO

54708 FINANCING FEES

54709 PRINCIPAL PAYMENT - CAPITAL BO

document.xls

Updated 3-7-17

54710 CREDIT CARD EXPENSES

54711 BANK SERVICE CHARGES

54712 CAMPUS CARD COMMISSIONS AND FE

54715 TAX-SALES

54716 LICENSES/PROFESSIONAL FEES

54717 NOTARY & SURETY BONDS

54718 TAX-FEDERAL EXCISE54719 TAX-PROPERTY

54720 TAX-UBIT

document.xls

Updated 3-7-17

54737 TRB INT EXPENSE-CAPITAL BORROW

54739 TRB PRINCIPAL PMT-CAPITAL BORR

54740 INSURANCE-PROP/LIAB EXP TRF

54741 INSURANCE-CLAIMS EXPENSE

54747 REV BNDS-INT EXP-CAPTL BORROWG

54749 REV BNDS-PRIN PYMT-CAPTL BORRO

54802 UH-CLUB MEMBERSHIP DUES

document.xls

Updated 3-7-17

54803 MEMBERSHIP - ACADEMIC & BUSINE

54804 Key Employee Insurance Premium

54805 ADMINISTRTV CHARGES

54806 Moving Co Payment - Nontaxable

54807 NON-OVERNIGHT TRANSPORTATION

54808 COMPETITION FEES

54809 LICENSE/FRANCHISE FEES

54810 Human Subject Testing

document.xls

Updated 3-7-17

54811 TESTING PAYMENTS

54812 EMPLOYEE STIPENDS

54814 OTHER TAXABLE WAGE BENEFITS

54815 Housing Allowance

54816 EMPLOYEE DISCOUNT >20%

54817 PARTICIPANT-TRAVEL EXPENSES

54818 PARTICIPANT-OTHER EXPENSES

54819 UH-NON-EMPLOYEE STIPENDS

document.xls

Updated 3-7-17

54820 UH-PARTICIPANT INSUR STIPEND

54821 UH-NSF PARTICIPANT STIPEND

54822 CDV-CLUB MEMBERSHIP DUES

54823 UH EMPL PARTICIPANT STIPEND

54824 PARTICIPANT EXP TO THIRD PARTY

document.xls

Updated 3-7-17

54825 NON-UH EMP PARTICIPANT STIPEND

54826 ADMINISTRATIVE CHARGE INTEREST

54827 TRAINING FELLOWSHIP PAYMENTS

54830 COMP/EQUIP RECYCLING EXPENSE

54849 CDV-NON-EMPLOYEE STIPENDS

54850 CDV-PARTICIPANT INSUR STIPEND

document.xls

Updated 3-7-17

54851 CDV-NSF PARTICIPANT STIPEND

54860 GIK-MSHIP-TCKTS CIVIC PDBYFDTN

54861 GIK-MSHIP-TCKTS-ACAD PDBYFDTN

54862 GIK-MISC EXPENSES PD BY FDTN

54898 OTHER OPERATING EXPENSE

54899 OTHER NONOPERATING EXPENSE

54900 TUITION-REIMB, NOT JOB RELATED

document.xls

Updated 3-7-17

54901 REGISTRATION FEES

54902 UH-NON-EMPLOYEE AWARDS

54903 UHS CONFERENCES, DIS OF INFO

document.xls

Updated 3-7-17

54904 UH-EMPLOYEE AWARDS

54905 UH-BUSINESS MEALS

54906 TUITION REIMB, JOB RELATED

54907 EMPLOYEE NON-TAX AWARDS

54908 NON-EMPLOYEE NON-TAX AWARDS

document.xls

Updated 3-7-17

54909 NEW EMPLOYEE MEDICAL INSURANCE

54910 UH-DOM REG FEE RSRCH CONF-MTNG

54911 BUSINESS MEAL-PROSPECT EMPLOYE

54912 STUDENT AWARDS

54913 STUDENT NON-TAX AWARDS

document.xls

Updated 3-7-17

54914 GIK-EMP CONT ED EXP PD BY FDTN

54915 UH-FRN REG FEE RSRCH CONF-MTNG

54916 GIK-EMPLOYEE WARDS PD BY FDTN

54950 CDV-NON-EMPLOYEE AWARDS

document.xls

Updated 3-7-17

54951 CDV-EMPLOYEE AWARDS

54952 CDV-BUSINESS MEALS

55000 CDV-FARE FOR IN-HOUSE BUS MTGS

55100 SUMMER OPERATIONS

55101 UNIV HOSTED SPECIAL EVENTS

55102 COMMENCEMENTS/CONVOCATIONS

document.xls

Updated 3-7-17

55104 HOTEL CONTRACT DIRECT EXPENSES

55105 HOTEL CONTRACT FOOD EXPENSES

55106 HOTEL CONTRACT LABOR EXPENSE

55107 HOTEL CONTRACT MANAGEMENT EXPE

55108 UH-FARE FOR IN-HOUSE BUS MTGS

55109 ATHLETIC TRAINING MEALS

55110 DORMITORY EVENTS

55111 FIELD TRIPS

55112 STUDY ABROAD PROGRMS

document.xls

Updated 3-7-17

55113 SPECIAL PROGRAM

55200 GAMES EXPENSES-INCIDENTALS

55201 GAMES EXPENSES-SVCS

55202 GAME MOVIES

55203 GIFTS IN KIND AGENCY EXPENSES

55204 ATH-RECRUITING NON-TRAVEL

55205 SCOUTING SERVICES

55300 UH-SCHOLARSHIPS

55301 UH-SCHLRSHP INDIRCT AWD

55302 UH-SCHL-QUALIFIED-TUIT/FEE/BKS

document.xls

Updated 3-7-17

55303 UH-SCHOL-RES HALLS-NON-EXEMPT

55304 UH-SCHL RM/BRD OFF CAMP NON-UN

55305 UH-SCHOL QUALIFIED TUI & FE

55306 UH-THESIS GRANTS

55307 UH-ATH SCHOL FTB(M)

55308 UH-ATH SCHOL BKT(M)

55309 UH-ATH SCHOL BSB(M)

55310 UH-ATH SCHOL GLF(M)

55311 UH-ATH SCHOL TEN(M)

document.xls

Updated 3-7-17

55312 UH-ATH SCHOL TRK(M)

55313 UH-ATH SCHOLARSHIP C-C

55314 UH-ATH SCHOL BKT(W)

55315 UH-ATH SCHOL SWM(W)

55316 UH-ATH SCHOL TEN(W)

55317 UH-ATH SCHOL TRK(W)

55318 UH-ATH SCHOL VOL(W)

55319 UH-DIRECT LOANS DISB TO STDTS

55320 UH-TUIT/MAND FEES - UG

55321 UH-TUIT/MAND FEES - GR

55322 UH-TUIT/MAND FEES - PHD

document.xls

Updated 3-7-17

55323 UH-TUIT/MAND FEES - MFA

55350 UH-REQUIRED RA MEALS & LODGING

55370 GIK-STDT AWARD PD BY FDTN55389 STUDENT AID EXPENSES

55400 CDV-SCHOLARSHIPS

55401 CDV-SCHLRSHP INDIRCT AWD

55402 CDV-SCHL-QUALIFIED-TUIT/FEE/BK

55403 CDV-SCHOL-RES HALLS-NON-EXEMPT

document.xls

Updated 3-7-17

55404 CDV-SCHL RM/BRD OFF CMP NON-UN

55405 CDV-SCHOL QUALIFIED TUI & FE

55406 CDV-THESIS GRANTS

55500 TA & RA WVR 54.063

55501 FAC & DEP WVR 54.059

55502 COMPETITIVE SCH WVR 54.064

55504 HIGHEST RANK HS EXMP 54.201

55508 MILITARY IN TX WVR 54.058

55510 GOOD NEIGHBOR WVR 54.207

55511 ACAD COMMON MKT WVR 160.07

document.xls

Updated 3-7-17

55512 HAZELWOOD LEGACY EXMP 54.203

55513 HAZELWOOD SPS CR EXMP 54.203

55514 HAZELWOOD SPS NC EXMP 54.203

55515 HAZELWOOD CR EXMP 54.203A

55516 HAZELWOOD NC EXMP 54.203A

55517 HAZELWOOD DEP CR EXMP 54.203B

55518 HAZELWOOD DEP NC EXMP 54.203B

55519 BLIND EXEMPTION 54.205(A-2)

55520 DEAF EXEMPTION 54.205(A-3)

55525 FIREMAN FIRE SCI EXMP 54.208

55526 ACTIVE POLICE OFCR EXMP 54.208

document.xls

Updated 3-7-17

55532 CHLD DSBL F/P OFCR EXMP 54.204

55544 CHILD POW/MIA EXMP 54.209

55545 POW EXEMPTION 54.219

55548 CONCURRENT ENRLMNT EXMP 54.011

55554 FPS EXEMPTION 54.211

55556 BOR MAND/DISC FEE EXMP 54.5035

55565 OTH WAIVERS-OTHER

55574 ECONOMIC DEV WVR 54.066

55576 DIST LEARNING FEE EXMP 54.218

document.xls

Updated 3-7-17

55595 TTF EXEMPTION 54.624

55596 TTF NON RES TUIT WVR 54.621C

55619 BORDER NATION WAIVER 54.060C

55620 BORDER STATE WAIVER 54.060A

55621 BRDR NTN PUB HLTH WVR 54.060B

55622 BORDER CTY/PRSH WAIVER 54.060G

55623 BORDER/EXCHNG CTRY WVR 54.060D

55628 55+ TUIT EXEMPTION 54.013

document.xls

Updated 3-7-17

55629 65+ COURSE AUDIT EXMP 54.210B

55630 65+ TUIT EXEMPTION 54.210C

55631 ACTIVEDTY DPNDT EXMP 54.203B-2

55632 BOR DESIG TUIT EXMP 54.0153D

55633 DISABLE PEACEOFCR EXPM 54.2041

55634 CHILDREN NURSE FAC EXMP 54.221

55635 INTER-INST ACADPRG EXMP 54.224

55636 NURSING GRAD PGM WAIVER 54.069

document.xls

Updated 3-7-17

55639 BOR 15+SCH EXMP 54.010

55640 BOR SS FEE HRDSHP EXMP 54.503E

55641 LOCAL WAIVERS

55642 LOCAL EXEMPTIONS

55651 HS DUAL ENROLLMENT EXMP 54.216

55653 PRECEPTOR/CHILDREN EXMP 54.222

55655 FORMER FPS EXEMPTION 54.367

document.xls

Updated 3-7-17

55656 MILITRY FNRL PARTIC EXM 54.344

55657 CHLD DSBL F/P OFCR EXMP 54.354

55658 OFF-PEAK HOURS EXMP 54.061

55659 EDUCATIONAL AIDE EXEMTN 54.363

56000 UH-TX PUBLIC TRANS - AGENCY

56101 UH-TX PUB TRANSPORTATION-EMP

document.xls

Updated 3-7-17

56102 UH-TX MILEAGE

56104 UH-TX-INCIDENTALS

56105 UH-TX MEALS & LODGING

56107 UH-TX - REGENT MEALS & LODGING

56108 UH-LODGING APARTMNT/HOUSE RENT

56109 UH-OUT-OF-STA MILEAGE

document.xls

Updated 3-7-17

56110 UH-OUT-OF-STA NON-OVERNITE MEA

56112 UH-OUT OF STA INCIDENTALS

56113 UH-OUT OF STATE MEALS & LODG

56114 UH-OUT OF STA-PUB TRANSPORT

56115 UH-OUT OF STA-PUB TRANS-EMPL

56116 UH-OUT OF STA-REGENT MEALS & L

document.xls

Updated 3-7-17

56117 UH-REGENTS TRAVEL

56118 UH-FOREIGN TRAVEL

56119 UH-Travel Exp For Interviewee

56120 Moving-Nontaxable Direct Exps

56121 Moving-Taxable Nondirect Exps

56122 Moving-House Hunting - Taxable

document.xls

Updated 3-7-17

56123 Moving-Temporary Storage>30Day

56124 UH-DOMESTIC STUDENT TRAVEL

56125 UH-TEAM TRAVEL

56126 UH-STUDENT RECRUITING TRAVEL

56127 UH-DELINQUENT TRAVEL ADVANCE

56128 UH-FUND RAISING/PROMO TRAVEL

56129 UH-PROSPECTIVE STUDENT TRAVEL

document.xls

Updated 3-7-17

56132 Moving-Temporary Storage<30Day

56137 UH-UNIVERSITY GUEST TRAVEL

56138 UH-SPOUSAL TRAVEL NON-BUSINESS

56139 UH-FOREIGN STUDENT TRAVEL

56200 GIK-IN STATE TRAVEL PD BY FDTN

56201 GIK-OUTSTATE TRAVEL PD BY FDTN

document.xls

Updated 3-7-17

56400 CDV-TX PUBLIC TRANS - AGENCY

56401 CDV-TX PUB TRANSPORTATION-EMP

56402 CDV-TX MILEAGE

56403 CDV-TX ACTUAL MEAL & LODGING

56404 CDV-TX-INCIDENTALS

document.xls

Updated 3-7-17

56405 CDV-TX PER DIEM-MEAL & LODGING

56406 CDV-TX NON-OVERNIGHT MEALS

56407 CDV-TX - REGENT MEALS &LODGING

56408 CDV-LODGING APT/HOUSE RENT

56409 CDV-OUT-OF-STA MILEAGE

56410 CDV-OUT-OF-STA NON-OVRNITE MEA

document.xls

Updated 3-7-17

56411 CDV-OUT OF STA ACTUAL MEAL &LO

56412 CDV-OUT OF STA INCIDENTALS

56413 CDV-OUT OF STA-PER DIEM MEAL &

56414 CDV-OUT OF STA-PUB TRANSPORT

56415 CDV-OUT OF STA-PUB TRANS-EMPL

56416 CDV-OUT OF STA-REGNT MEALS & L

document.xls

Updated 3-7-17

56417 CDV-REGENTS TRAVEL

56418 CDV-FOREIGN TRAVEL

56419 CDV-Travel Exp For Interviewee

56420 CDV-STUDENT TRAVEL

56421 CDV-TEAM TRAVEL

56422 CDV-STUDENT RECRUITING TRAVEL

document.xls

Updated 3-7-17

56423 CDV-DELINQUENT TRAVEL ADVANCE

56424 CDV-FUND RAISING/PROMO TRAVEL

56425 CDV-UNIVERSITY GUEST TRAVEL

56426 CDV-SPOUSAL TRAVEL NON-BUS

56427 CDV-PROSPECTIVE STUDENT TRAVEL

document.xls

Updated 3-7-17

56500 GRANT/CONTRACT CLOSE OUT56501 ATHLETICS TRANSFER

56502 PROJECT EXPENSE TRANSFER

56503 IND CST-OFF CAMPUS - 1

56504 IND CST-ON CAMPUS - 1

56505 SPONSOR IMPOSED PENALTIES

56506 INDIRECT COST

56521 COMMUNITY SERVICE PROGRAM PYMT

document.xls

Updated 3-7-17

56700 TUITION REBATE57010 ADJ WAIVERS - TUITION ONLY57011 ADJ WAIVERS - FEES ONLY

58101 CONTINGENCY

58102 ACQUISITION - LAND

58103 BUILDINGS - PURCHASE

58200 GENERAL BUILDING COST

document.xls

Updated 3-7-17

58201 OTHER BUILDING COST

58202 TELECOMMUNICATIONS-CAP

58203 SECURITY-CAP

58204 OTHER-FIXED EQUIPMENT

58205 SITE PREPARATION

58206 DEMOLITION-CAP

document.xls

Updated 3-7-17

58207 ENVIRNMNTL REMEDIATION-CAP

58208 OTHER-SITE ACQUISITION/DEMO

58209 SURVEYS AND TESTING

58210 ARCH AND ENGR FEES

58211 CONSULT SERV-CONSTR

58212 ART-INVENTORED CAPITAL CONSTRU

58213 OVERHEAD CHARGES-FPC-CAP

document.xls

Updated 3-7-17

58214 PROJECT MANAGER-CAP

58215 TEST / INSPECTION

58216 GEOTECHNICAL-CAP

58217 SURVEYOR-CAP

58218 ENVIRONMENTAL-CAP

document.xls

Updated 3-7-17

58219 SYSTEM TESTING-CAP

58220 MOVING-ART-CAP

58221 PRINTING-ART-CAP

58222 OTHER - ADMIN COSTS-CAP

document.xls

Updated 3-7-17

58223 ESTIMATING

58224 ARCHITECTURE/REIMBURSABLE-CAP

58225 ENGINEER/REIMBURSABLE-CAP

58226 INTERIOR/REIMBURSABLE-CAP

document.xls

Updated 3-7-17

58227 AV/TELECOMMUNICATION-CAP

58228 OTHER-FEES

58229 FURNITURE-CAP

58230 EQUIPMENT-CAP

58231 ART ACQUISTN-CAP-CIP-NON DEPR

document.xls

Updated 3-7-17

58232 OTHER-MOVEABLE EQUIPMENT

58233 SWAAC OVERHEAD CHG-FPC

58234 LANDSCAPING IN PROGRESS

58235 PARKING LOT IN PROGRESS

58236 REC FACILITIES IN PROGRESS

document.xls

Updated 3-7-17

58237 STREETS-ROADS IN PROGRESS

58238 SIDEWALKS IN PROGRESS

58239 UTILITIES IN PROGRESS

58240 SINGAGE IN PROGRESS

58241 ART ACQUISITION-CAP-CIP-DEPR

58245 ART INSTALL-MOVE-CAP-CIP-NONDE

document.xls

Updated 3-7-17

58255 ART INSTALL-MOVE-CAP-CIP-DEPR

58300 LANDSCAPE-CAP

58301 PARKING LOTS-CAP

58302 STREETS AND ROADS

58303 WALKS

58304 SIDEWALK-NEW CONSTRUC

58305 RECREATION FACILITIES

document.xls

Updated 3-7-17

58306 OTHER-SITE DEVELOPMENT

58307 OVERHEAD CHG-IMPRVMNT-FPC

58400 UTILITIES-CAP

58401 ELECTRICAL DISTR SYSTEMS

58402 DATA COMMUNICATION CABLES

58403 LIGHTING SYSTEMS

58404 HEATING/COOLING SYSTEMS

58405 WATER SYSTEMS

document.xls

Updated 3-7-17

58406 DRAINAGE SYSTEMS

58407 SEWER SYSTEMS

58408 OTHER-UTILITY SYS

58409 ENERGY MGMT SYSTEMS

58410 REMODELG-OWNED STRUCT.-CAP

58411 REMODELING-LEASED STRUCTURES

58600 NON-PASSENGER MOTOR VEHICLES

58601 FURNISHINGS/EQUIPMENT

58602 COMPUTER EQUIPMENT

58603 TELECOMMUNICATIONS EQUIPMENT

document.xls

Updated 3-7-17

58604 APPLICATION SOFTWARE

58605 FABRICATED EQUIP

58606 ART-CAP-NON DEPR

58607 BOATS / MARINE EQUIPMENT

58608 FURNITURE-CAPITALIZED CONSTRUC

58609 EQUIPMENT CAPITALIZED CONSTRUC

document.xls

Updated 3-7-17

58610 OPERATING SYSTEMS

58611 DATABASE SOFTWARE

58612 CAPT EQUIP-NON CAPT PROJECT

58613 SIGNAGE - EXTERIOR

document.xls

Updated 3-7-17

58614 EQUIPMENT-NON CAP PROJ_

58615 AIRCRAFT ACQUISITION

58616 PASSENGER CARS

58620 ADDITIONAL COST-CAPITAL EQUIP

58650 CAPITAL CLASS 3B AND 4 LASERS

58651 X-RAY MACHINES CAPITAL

document.xls

Updated 3-7-17

58652 CAPITAL HAZARDOUS LAB HWRE-MAT

58653 LASERS - OTHER, CAPITAL

58750 CAPITALIZED COSTS-LATE PAY INT

58806 EQUIPMENT-STATE CONTROLLED AUD

58807 EQUIPMENT-STATE CONTROLLED-COM

document.xls

Updated 3-7-17

58808 EQUIPMENT-STATE CONTROLLED TEL

58820 DEPRECIATION EXPENSE

58821 AMORTIZATION EXPENSE

58825 CAPITAL OUTLAY ACQUISITIONS

58900 BOOKS

58901 JOURNALS, SERIALS & OTHER PERI

58902 BINDING & PREP COSTS

58903 FILM & MICROFORM LIBRARIES

document.xls

Updated 3-7-17

58904 ELECTRONIC LIBRARIES

58905 RETAINAGE-NEW ACCT 54236

58906 RETAINAGE - CAP CONSTRUCTI

58907 RETAINAGE - CAP CONSTRUCTION

58908 APPROP CLEARING

58909 NON-MAND TRFR TO/FR R&R RESERV

58910 ACQ COST-INTAN CAP ASST NONDEP

58911 MISC COST-INTAN CAP ASST NONDP

58950 ACQ COST-INTAN CAP ASSET DEPR

58951 MISC COST-INTAN CAP ASSET DEPR

58952 ART ACQUISITION-CAP-DEPR

document.xls

Updated 3-7-17

58955 ART INSTALL-MOVING-CAP-DEPR

59500 USAS PASS-THRU EXP RECLASS

59501 FED PASS THRU TO NON ST ENTITY

59502 ST PASS THRU TO NON ST ENTITY

document.xls

Updated 3-7-17

59503 USAS ADJ-PASS FROM REV

59504 USAS PASS-THRU EXP RPT ADJUST59505 USAS ADJ-PASS THRU EXP SUB-A159506 USAS ADJ-PASS THRU EXP SUB-A259507 USAS ADJ-PASS THRU EXP SUB-B159508 USAS ADJ-PASS THRU EXP SUB-B259509 USAS ADJ-PASS THRU EXP SUB-C159510 USAS ADJ-PASS THRU EXP SUB-C259511 USAS ADJ-PASS THRU EXP SUB-D159512 USAS ADJ-PASS THRU EXP SUB-D259513 USAS ADJ-PASS THRU EXP SUB-E159514 USAS ADJ-PASS THRU EXP SUB-E259515 USAS ADJ-PASS THRU EXP SUB-F159516 USAS ADJ-PASS THRU EXP SUB-F259517 USAS ADJ-PASS THRU EXP SUB-G159518 USAS ADJ-PASS THRU EXP SUB-G259519 USAS ADJ-PASS THRU EXP SUB-H159520 USAS ADJ-PASS THRU EXP SUB-H259521 USAS ADJ-PASS THRU EXP SUB-I159522 USAS ADJ-PASS THRU EXP SUB-I2

59900 AFR-OFFSET ACCOUNT

59901 AFR-ENCUMBRANCES

document.xls

Updated 3-7-17

59902 AFR-STATE APPROP TO BE LAPSED

59903 AFR-STUDENT SERVICE FEES

59904 AFR-OTHER RESTR FEES-BDGT OFFC

59905 AFR-FUTURE OPERATING BUDGETS

59906 AFR-TPEG (RES & NR)59907 AFR-UNALLOC UNRESRVD FUND BAL59908 COMPTRLR-AUDIT ADJST-FUND BAL

59909 COMPTRLR-AUDIT ADJST-ADDT/DEDU

59910 AFR-INTERNTL EDUC FEES 54.513259911 AFR-UNIVERSITY CTR FEE 54.52759912 AFR-UTILITIES RESERVEB4000 SUMMARY REVENUE BUDGETB4001 TUITIONB4002 DESIGNATED TUITIONB4003 STUDENT SERVICE FEESB4004 OTHER FEESB4005 REMISSIONS AND EXEMPTIONSB4006 GENERAL REVENUE APPROPRIATIONB4007 OTHER GENERAL REVENUEB4008 STAFF BENEFITSB4009 HIGHER EDUCATION ASSISTANCEB4010 FEDERAL GRANTS AND CONTRACTSB4011 INDIRECT COST RECOVERED - FEDB4012 FED PASS THRU FROM STATE AGENCB4013 IDC RECOVERED - FED PASS THRUB4014 STATE GRANTS AND CONTRACTSB4015 INDIRECT COST RECOVERED - STAT

document.xls

Updated 3-7-17

B4016 STATE PASS THRU FROM STATE AGNB4017 IDC RECOVERED - STATE PASS THRB4018 LOCAL GRANTS AND CONTRACTSB4019 IDC RECOVERED - LOCALB4020 PRIVATE GIFTSB4021 PRIVATE GRANTS AND CONTRACTSB4022 IDC RECOVERED - PRIVATE GRANTB4023 IDC RECOVERED-PRIVATE CONTRACTB4024 INC/DEC IN FAIR VALUE OF INVB4025 OTHER INVESTMENT INCOMEB4026 ENDOWMENT INCOME DISTRIBUTIONB4027 SALES AND SERVICES - E&GB4028 SALES AND SERVICES - AUXILIARYB4029 OTHER SOURCESB4030 AMONG FUNDS-MANDATORYB4031 AMONG FUNDS-NON-MANDATORYB4032 AMONG COMPONENTS-MANDATORYB4033 AMONG COMPONENTS-NON-MANDATORYB4034 ENCUMBRANCESB4035 FUND BALANCEB4036 RECOVERED COSTSB4037 SHARED APPROPRIATIONSB4038 GEN'L REV - SALARY INCREASEB4039 LICENSE PLATE SCHOLARSHIPB4040 TEXAS GRANT PROGRAMB4041 TCWS (TX COLLEGE WORK STUDY)B4042 TASP (DEVELOPMENTAL EDUCATION)B4043 TEXAS EXCELLENCE FUNDB4044 ENDOWMENT TRANSFERB4045 FY11 BUDGET REDUCTION RESERVEB5000 TOTAL EXPENSES BUDGETB5001 L2 - DEFINED EXPENSESB5002 L2-SALARY AND WAGESB5003 L2-FRINGE BENEFITSB5004 L2-MAINTENANCE AND OPERATIONSB5005 L3 - COST OF GOODS SOLDB5006 L3-SALARY AND WAGESB5007 L3 - FRINGE BENEFITSB5008 L3 - CAPITAL OUTLAYB5009 L3-MAINTENANCE AND OPERATIONSB5011 L4 - SALARY AND WAGESB5012 L4 - FRINGE BENEFITS

document.xls

Updated 3-7-17

B5013 L4 - CAPITAL OUTLAYB5014 L4 - TRAVELB5015 L4-MAINTENANCE AND OPERATIONSB5017 L5 - SALARY AND WAGESB5018 L5 - FRINGE BENEFITSB5019 L5 - CAPITAL OUTLAYB5020 L5 - TRAVELB5021 L5 - INDIRECT COSTB5022 L5 - TUITION AND FEES GRANTB5023 L5 - CONTRACTING OF SERVICESB5024 L5 - PASS THROUGH <25KB5025 L5 - MAINTENANCE & OPERATIONSB5027 L3 - BAD DEBT EXPENSEB5028 L4 - COST OF GOODS SOLDB5029 L5 - COST OF GOODS SOLDB5032 L4 - BAD DEBT EXPENSEB5033 L5 - BAD DEBT EXPENSEB5034 L3-S&W, TENURE TRACK FACULTYB5035 L3-S&W, NON TENURE TRACK FACB5036 L3-S&W, ADJUNCT FACULTYB5037 L3-S&W, GRADUATE ASSISTANTSB5038 L3-S&W, EXEMPT STAFFB5039 L3-S&W, NON EXEMPT STAFFB5040 L3-S&W, STUDENT EMPLOYEESB5041 L4-S&W TENURE TRACK FACULTYB5042 L5-S&W TENURE TRACK FACULTYB5043 L4-S&W NON TENURE TRACK FACB5044 L5-S&W NON TENURE TRACK FACB5045 L4-S&W ADJUNCT FACULTYB5046 L5-S&W ADJUNCT FACULTYB5047 L4-S&W GRADUATE ASSISTANTSB5048 L5-S&W GRADUATE ASSISTANTSB5049 L4-S&W EXEMPT STAFFB5050 L5-S&W EXEMPT STAFFB5051 L4-S&W NON EXEMPT STAFFB5052 L5-S&W NON EXEMPT STAFFB5053 L4-S&W STUDENT EMPLOYEESB5054 L5-S&W STUDENT EMPLOYEESB5055 L3-S&W, SUMMER INSTR SALARIESB5056 L4-S&W, SUMMER INSTR SALARIESB5057 L5-S&W,SUMMER INSTR SALARIESB5058 L3-S&W CONTRACT PROF ATHLETICS

document.xls

Updated 3-7-17

B5060 L3-RESERVEB5061 L5 - TAXABLE WAGE BENEFITS

B5062 L2-RESEARCH RESERVE



B5065 L5-RESEARCH RESERVEB5066 L3-TRAVEL AND BUSINESS EXPENSEB5067 L3-SCHOLARSHIPS AND FELLOWSHIPB5068 L4-SCHOLARSHIP AND FELLOWSHIPB5069 L5-SCHOLARSHIPS & FELLOWSHIPSB5070 L4-TRAVEL AND BUSINESS EXPB5071 L5-TRAVEL EXPENSEB5072 L5-BUSINESS EXPENSEB5073 L3-PURCHASED UTILITIESB5074 L4-PURCHASED UTILITIESB5075 L5-PURCHASED UTILITIESB5076 L3-DEBT SERVICEB5077 L4-DEBT SERVICEB5078 L5-DEBT SERVICE

B5079 L5-PARTICIPANT COSTSB5080 L5 - ANIMALSB5081 L5 - HUMAN SUBJECTB5082 L5 - FOREIGN TRAVEL

document.xls

Updated 3-7-17

B5083 L5 - PASS THROUGH >25K

document.xls

Updated 3-7-17

Long Descr Acct Type Category

Assets

Assets

CASH FUND USED FOR SMALL PURCHASES. Assets Cash and Discounts

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Assets AssetsUH CREDIT CARD COMMISSION CLEARING Assets

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AN ACCOUNT'S CASH BALANCE OR SHARE OF CASH IN THE CASH POOL. NO ENTRIES ARE MADE DIRECTLY TO THIS ACCOUNT CONTROL.

CASH BALANCES WITHIN THE CLAIM ON CASH POOL THAT HAVE BEEN MADE AVAILABLE TO THE POOLED INVESTMENT ACCOUNT FOR PURPOSES OF ACQUIRING VARIOUS FINANCIAL INSTRUMENTS AND SECURITIES.

CASH USED FOR MAKING CHANGE IN DEPARTMENTS AUTHORIZED TO MAKE SALES.

Investment instruments that have an original maturity date less than ninety days after the original date of issuance. Current assets are expected to be liquidated within one year.

Investment instruments that have an original maturity date less than ninety days after the original date of issuance. Non current assets are not expected to be liquidated within one year.

Used to record temporary differences between bank and book balances for acquisition of operating needs and petty cash and change funds.

To record electronic checks processed via PeopleSoft Student System that flow to the UH Operating Bank rather than the credit card bank.

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UH Dormitory Revenue Bonds Series 1967A and 1967B Assets

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UH COLLEGE OF ARCHITECTURE SAINTES, FRANCE PROGRAM ACCOUNT, BANQUE NATIONAL DE PARIS

CONSOLIDATED REVENUE REFUNDING BOND 2002B DEBT SERVICE, WELLS FARGOCONSOLIDATED REVENUE REFUNDING BOND 2002B ISSUANCE COST - WELLS FARGOCONSOLIDATED REVENUE REFUNDING BOND 2002B ESCROW, WELLS FARGO

UH CONSOLIDATED REVENUE BONDS, SERIES 2004 ISSUANCE COSTS ACCOUNT, WELLS FARGOUH CONSOLIDATED REVENUE BONDS, SERIES 2004 PROCEEDS ACCOUNT / PROJECT FUND

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UH CONSOLIDATED REVENUE BONDS, SERIES 2004 DEBT SERVICE ACCOUNT, WELLS FARGO

UH CONSOLIDATED REVENUE BONDS, SERIES 2005 ISSUANCE COSTS ACCOUNT, WELLS FARGO

UH CONSOLIDATED REVENUE BONDS, SERIES 2005 PROCEEDS/PROJECT ACCOUNT, TEX POOLUH CONSOLIDATED REVENUE BONDS, SERIES 2005 DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010A, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010A, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010A, ISSUANCE COST ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011B, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011B, ISSUANCE COST ACCOUNT, WELLS FARGO BANK

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011B, DEBT SERVICE ACCOUNT, WELLS FARGO BANK

To record deposits to the UH drawing bank account for credit card sales processed by paymentech for Athletics ticket sales in person and via the Athletics ticket sales site. Restricted for use by Athletics, for Athletics processed ticket sales only.

Proceeds from sale of KUHA, assets originally purchased with 2011A bond issuance proceeds. Sale proceeds invested in separate account at TexPool.

Escrow account for proceeds of sale of KUHA assets for partial defeasement of 2011A bond issuance.

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To record deposits made into the Box Office Ticket Sales bank account, which is not a swept bank.UHS CONSOLIDATED REVENUE BOND SERIES 2017B, PROCEEDS INVESTMENT ACCOUNTUHS CONSOLIDATED REVENUE BOND SERIES 2017B, COST OF ISSUANCE ACCOUNTUHS CONSOLIDATED REVENUE BOND SERIES 2017B, DEBT SERVICE ACCOUNT

CONSOLIDATED REVENUE REFUNDING BOND 2003 DEBT SERVICE - WELL FARGOCONSOLIDATED REVENUE REFUNDING BOND 2003 ISSUANCE COST - WELLS FARGOCONSOLIDATED REVENUE REFUNDING BOND 2003 ESCROW - WELLS FARGO

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UHS Consolidated Revenue Bonds Series 2002A Proceeds Account.UHS Consolidated Revenue Bonds Series 2002A Debt Service Account.

UHS CONSOLIDATED REVENUE BONDS, SERIES 2006 PROCEEDS ACCOUNT, BANK OF NEW YORK

UHS CONSOLIDATED REVENUE AND REFUNDING BONDS, SERIES 2006 DEBT SERVICE ACCOUNT; WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BONDS, SERIES 2006 ISSUANCE COSTS ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BONDS, SERIES 2006 ESCROW ACCOUNT, WELLS FARGOUHS AIM MONEY MARKET POOL BANK ACCOUNT. BANK OF NEW YORK (BNYM)UHS MASTER CONCENTRATION BANK ACCOUNT. BANK OF AMERICAUHS CONSOLIDATED REVENUE COMMERCIAL PAPER, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE COMMERCIAL PAPER, DEBT SERVICE ACCOUNT, DEUTSCHE BANK

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2008, PROCEEDS ACCOUNT; TEXPOOL

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2008, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2008, ISSUANCE COST ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2009, PROCEEDS ACCOUNT, TEXPOOL

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UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2009, DEBT SERVICE ACCOUNT



UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2009A, ISSUANCE COST ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010B, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010B, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010B, ISSUANCE COST ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010C, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010C, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2010C, ISSUANCE COST ACCOUNT, WELLS FARGO BANKUHS CONSOLIDATED REVENUE BOND SERIES 2013B, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE BOND SERIES 2013B, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE BOND SERIES 2013B, COST OF ISSUANCE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A, PROCEEDS ACCOUNT, TEXPOOL

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UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A, COST OF ISSUANCE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2013A, ESCROW ACCOUNT, WELLS FARGO


UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011A, ISSUANCE COST ACCOUNT, WELLS FARGO BANK


UHS CONSOLIDATED REVENUE AND REFUNDING BOND, SERIES 2011A, ESCROW ACCOUNT, WELLS FARGO BANK

UHS CONSOLIDATED REFUNDING BOND, SERIES 2014, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REFUNDING BOND, SERIES 2014, ISSUANCE COST ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REFUNDING BOND, SERIES 2014, ESCROW ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016A, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016A, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016A, COST OF ISSUANCE ACCOUNT, TEXPOOL

UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016A, ESCROW ACCOUNT, WELLS FARGO

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UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016B, PROCEEDS ACCOUNT, TEXPOOL

UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016B, DEBT SERVICE ACCOUNT, WELLS FARGO

UHS CONSOLIDATED REFUNDING AND REVENUE BONDS, SERIES 2016B, COST OF ISSUANCE ACCOUNT, TEXPOOL

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017A, PROCEEDS INVESTMENT ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017A, COST OF ISSUANCE ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017A, DEBT SERVICE ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017A, ESCROW ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C, PROCEEDS INVESTMENT ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C, COST OF ISSUANCE ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C, DEBT SERVICE ACCOUNT

UHS CONSOLIDATED REVENUE AND REFUNDING BOND SERIES 2017C, ESCROW ACCOUNT

FINANCIAL INSTRUMENTS WITH A MATURITY DATE LESS THAN ONE YEAR.

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INVESTMENTS IN U.S. TREASURY OBLIGATIONS WITH A MATURITY OF LESS THAN ONE YEAR. TREASURY NOTES ARE PRICED AT EITHER A DISCOUNT OR PREMIUM, WHICH IS AMORTIZED IN ACCOUNT CONTROL 1271, AND MATURE AT PAR. SEMI-ANNUAL INTEREST IS PAID.

INVESTMENTS IN US TREASURY OBLIGATIONS WITH A MATURITY OF LESS THAN ONE YEAR. TREASURY BONDS ARE PRICED AT EITHER A DISCOUNT OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1270, AND MATURE AT PAR. SEMI ANNUAL INTEREST IS PAID.

INVESTMENTS IN U.S. FEDERAL AGENCY NOTES OR BONDS OTHER THAN THE U S TREASURY WITH A MATURITY OF LESS THAN ONE YEAR. AGENCY OBLIGATIONS ARE PRICED AT EITHER A DISCOUNT OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1272, AND MATURE AT PAR. SEMI ANNUAL INTEREST IS PAID.

INVESTMENTS IN INTEREST BEARING DEBT OBLIGATIONS ISSUED BY CITIES OR OTHER STATE OR LOCAL GOVERNMENTAL ENTITIES WITH A MATURITY OF LESS THAN ONE YEAR. MUNICIPAL BONDS MAY BE PURCHASED AT A DISCOUNT OR PREMIUM WHICH IS RECORDED IN ACCOUNT CONTROL 1274. SEMI ANNUAL INTEREST IS PAID.

A SHORT TERM INVESTMENT POOL ADMINISTERED BY THE TEXAS STATE TREASURY DEPARTMENT FOR THE BENEFIT OF TEXAS GOVERNMENTAL ENTITIES. FUNDS EARN INTEREST AND ARE HIGHLY LIQUID. THESE INVESTMENTS HAVE NO MATURITY DATES AND CAN BE WITHDRAWN ON DEMAND.

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A SHORT TERM INVESTMENT WHERE THE SELLER AGREES TO BUY BACK THE INVESTMENT AT A PRE-DETERMINED PRICE PLUS INTEREST ON A SPECIFIED DATE. COLLATERAL OF EQUAL VALUE IS PLEDGED BY THE SELLER AS SECURITY FOR THE TRANSACTION.

A SHORT TERM INVESTMENT WHERE FUNDS EARN INTEREST BUT ARE HIGHLY LIQUID. THESE INVESTMENTS HAVE NO MATURITY DATES AND CAN BE WITHDRAWN ON DEMAND.

Financial instruments with an original maturity date less than one year after the original date of issuance. Non current assets are not expected to be liquidated within one year.

Investment holdings of the University in the form of commercial paper obligations issued by external entities or corporations. They are short-term promissory notes either unsecured or backed by assets such as loans or mortgages issued by a corporation. Maturity is typically less than 270 days. They are usually sold at a discount. The asset is reported as a current asset and is expected to be liquidated within one year.

INVESTMENTS IN U.S. TREASURY OBLIGATIONS WITH A MATURITY OF LESS THAN ONE YEAR. TREASURY BILLS ARE AT A DISCOUNT AND MATURE AT PAR WITH NO COUPON INTEREST PAYMENTS. NO AMORTIZATION IS BOOKED.

INVESTMENTS IN U.S. TREASURY OBLIGATIONS WITH A MATURITY GREATER THAN ONE YEAR BUT LESS THAN FIVE YEARS. TREASURY NOTES ARE PRICED AT EITHER A DISCOUNT OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1251, AND MATURE AT PAR. SEMI-ANNUAL INTEREST IS PAID.

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GREATER THAN FIVE YEARS. TREASURY BONDS ARE PRICED AT A DISCOUNT OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1250 AND MATURE AT PAR. SEMI-ANNUAL INTEREST IS PAID.

INVESTMENTS IN U.S. FEDERAL AGENCY NOTES OR BONDS OTHER THAN THE U.S. TREASURY. AGENCY OBLIGATIONS ARE PRICED AT EITHER A DISCOUNT OR PREMIUM WHICH IS AMORTIZED IN ACCOUNT CONTROL 1252, AND MATURES AT PAR. SEMI-ANNUAL INTEREST IS PAID.

INVESTMENTS RECORDED AT COST FOR EQUITY ISSUED BY CORPORATIONS THAT HAVE A PREFERENCE OVER COMMON STOCKS FOR PAYMENT OF DIVIDENDS AND RESIDUAL VALUE. RESTRICTED TO ENDOWMENT FUND.

INVESTMENTS RECORDED AT COST FOR EQUITY SHARES ISSUED BY A U.S. CORPORATION. DIVIDENDS IF DECLARED ARE NORMALLY PAID QUARTERLY. RESTRICTED TO ENDOWMENT FUND.

Investments in international equities, including common stocks, mutual funds, and partnerships that invest in international equities.

BALANCE OF THE DISCOUNT OR PREMIUM ON THE PURCHASE OF TEMPORARY INVESTMENTS IN U S TREASURY BONDS, AMORTIZED OVER THE LIFE OF THE BOND. PAR VALUES BOOKED IN ACCOUNT CONTROL 1203.

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BALANCE OF THE DISCOUNT OR PREMIUM ON THE PURCHASE OF TEMPORARY INVESTMENTS IN U S TREASURY NOTES, AMORTIZED OVER THE LIFE OF THE NOTE. PAR VALUE BOOKED IN ACCOUNT CONTROL 1202.

BALANCE OF THE DISCOUNT OR PREMIUM ON THE PURCHASE OF TEMPORARY INVESTMENTS IN FEDERAL AGENCY OBLIGATIONS OTHER THAN THE U S TREASURY, AMORTIZED OVER THE LIFE OF THE SECURITY. PAR VALUE BOOKED IN ACCOUNT CONTROL 1204.

BALANCE OF THE DISCOUNT OR PREMIUM ON THE PURCHASE OF TEMPORARY INVESTMENTS IN MUNICIPAL BONDS, AMORTIZED OVER THE LIFE OF THE BOND. PAR VALUE BOOKED IN ACCOUNT CONTROL 1205.

LAND AND REAL ESTATE HELD FOR INVESTMENT PURPOSES. RESTRICTED TO USE IN ENDOWMENT FUNDS.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL1212. INVESTMENTS IN US TREASURY OBLIGATIONS WITH A MATURITY GREATER THAN ONE YEAR BUT LESS THAN FIVE YEARS.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1213. INVESTMENTS IN US TREASURY BONDS WITH A MATURITY GREATER THAN FIVE YEARS.

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ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1214. INVESTMENTS IN U.S. FEDERAL AGENCY NOTES OR BONDS OTHER THAN THE U.S.TREASURY.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL1220. INVESTMENTS IN PREFERRED STOCK ISSUED BY CORPORATIONS.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1230. INVESTMENTS IN COMMON STOCK ISSUED BY U.S.DOMESTIC CORPORATIONS.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE.USE AS AN OFFSET TO ACCOUNT CONTROL1231. INVESTMENTS IN COMMON STOCK ISSUED BY FOREIGN AND INTERNATIONAL CORPORATIONS.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1240. INVESTMENTS IN BONDS ISSUED BY CORPORATIONS.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL1241. INVESTMENTS IN BONDS ISSUED BY PUBLIC MUNICIPALITIES.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1280. INVESTMENTS IN MISCELLANEOUS FINANCIAL INSTRUMENTS.

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ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT CONTROL 1260. INVESTMENTS IN PARTNERSHIP AGREEMENTS.

INVESTMENTS IN CO-MINGLED FUNDS, THE ASSETS OF WHICH ARE INVESTED IN DOMESTIC EQUITY SECURITIES (FINANCIAL INSTRUMENTS ISSUED BY UNITED STATES CORPORATIONS OR INSTITUTIONS AND DENOMINATED IN THE CURRENCY OF THE USA). THE VALUE OF THE INVESTMENT IS DETERMINED BY THE NUMBER OF UNITS OWNED BY THE UNIVERSITY AND THE UNIT VALUE OF THE FUND.

ADJUSTMENT TO INVESTMENT CARRYING VALUE DUE TO A CHANGE IN THE FAIR MARKET VALUE. USE AS AN OFFSET TO ACCOUNT 11234 (FRS ACCOUNT CONTROL 1225) - INVESTMENTS IN DOMESTIC EQUITY MUTUAL FUNDS.

Investments in co-mingled funds, the assets of which are invested in domestic debt securities (financial instruments issued by United States corporations or institutions or by the United States government or federal sponsored agencies and denominated in the currency of the USA). The value of the investment is determined by the number of units owned by the university and the unit value of the fund.

Adjustment to investment carrying value due to a change in the fair market value. Use as an offset to account 11236 - investments in Fixed Income Mutual Funds (FRS account control 1226).

Investments in co-mingled pools of money, the assets of which are invested in similar types of investment instruments and are managed by an investment company. These funds offer investors a variety of goals, depending on the fund's strategy and its investment charter.

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Adjustment to investment carrying value due to a change in the fair market value. Use as an offset to account 11238 - investments in Mutual Funds (FRS account control 1224).

To record the cost and fair market value of investments in limited partnerships that invest in marketable fixed income securities.

To record convertible securities in investment accounts (bonds that can be converted by the holder to common stock at an agreed upon price) that pay interest but do not have a premium/discount.

"Mutual Funds - Domestic Equity - Large CapitalizationInvestments in funds that provide long-term capital appreciation in excess of inflation by at least 5.5% in" U.S. domiciled companies. Companies listed under this category are $10 to $200 billion in their total dollar value of all outstanding shares.

Inflation Hedging FundInvestments in funds that are designed to make an investment by taking both safe and speculative opportunities to reduce the risk of adverse price movements in an asset against inflation and the loss of purchasing power associated with it.

Marketable Alternative Investments - Absolute ReturnInvestments in funds that are defined to include non-traditional investment stategies whereby the majority of the underlying securities are traded on public exchanges or are otherwise readily marketable. These types of investments can be categorized as absolute return hedge funds or as equity hedge funds.

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Marketable Alternative Investments - Hedge EquityInvestments in funds that include U.S. and international long and short equity strategies. These strategies attempt to exploit profits from stock selection skills by taking long positions in securities that are expected to advance and short positions in securities where returns are expected to lag or decline.

Non-Marketable Alternative InvestmentsNon-marketable alternative assets consist of investments in private equity investments and venture capital investments that are not registered for sale on public exchanges. These investments are held through limited partnerships or as direct ownership interests.

Investments in partnerships that specialize in real estate and natural resources, including unfunded commitments.

Investments in the private equity, including partnership investments in secondary equity markets, venture capital, alternative investment funds, commodities and emerging markets, including unfunded commitments.AMOUNTS OWED TO THE UNIVERSITY FROM THE SALE OF GOODS AND SERVICES.UNPAID CHECKS RETURNED FROM A BANK AFTER PRESENTATION.

FUNDS DUE TO THE UNIVERSITY FOR MISCELLANEOUS REASONS OTHER THAN PROVIDING GOODS AND SERVICES.

CLEARING ACCOUNT CONTROL FOR THE HOTEL'S INTERNAL USE IN RECORDING SALES AND COLLECTIONS.AMOUNTS OWED TO CONTINUING EDUCATION FOR SERVICES.

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AssetsPAYROLL RECEIVABLE FR STATE - USAS Assets

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TO RECORD BALANCE DUE TO UH HILTON/HRM FROM FOOD SERVICE CONTRACTOR AS ENTITLEMENT FOR MONTHLY OPERATIONS.

FUNDS DUE TO PARKING FROM FACULTY/STAFF FOR PARKING PERMIT OR DECAL.

FUNDS DUE TO THE UNIVERSITY FOR INCOME GENERATED FROM INVESTMENT IN OIL AND GAS PROPERTIES.

AMOUNTS OWED TO THE UNIVERSITY FROM THE STATE WHICH REPRESENT THE STATE PAID BENEFIT FOR THE SOCIAL SECURITY TAX PORTION OF FICA TAXES.

AMOUNTS OWNED TO THE UNIVERSITY FROM THE STATE WHICH REPRESENT THE EMPLOYER MATCHING AMOUNT FOR THE SOCIAL SECURITY TAX PORTION OF FICA TAXES.

AMOUNTS OWED TO THE UNIVERSITY FROM THE STATE FOR REIMBURSEMENT OF EXPENDITURES.

To record Accounts Receivable posted to sponsored project cost centers through the Revenue Recognition process. Limited to use by central Accounting departments.

To record Accounts Receivable for sponsored projects using Letter of Credit to request funds. Limited to use by central Accounting departments.

To record payments received for billed sponsored project accounts receivable, including advance payments. Limited to use by central Accounting departments.

To record AR credit balances for sponsored projects that have been written off. To be used to allow tracking of billed, paid, and written off sponsored project accounts receivables until the implementation of an AR system that allows tracking of payments by invoice.

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UNALLOWED TRANSACTIONS CHARGED TO A UNIVERSITY CREDIT CARD THAT MUST BE REFUNDED TO THE UNIVERSITY BY THE CREDIT CARD USER.INTEREST EARNED BUT NOT YET RECEIVED ON INVESTMENTS.

To record billed sponsored project accounts receivable, including advance payments. To record billed sponsored project accounts receivable, including advance payments.DEPOSITS HELD ON THE UNIVERSITY'S BEHALF BY SOME OUTSIDE ENTITY.

AMOUNTS OWED TO THE UNIVERSITY FROM THE STATE WHICH REPRESENT THE EMPLOYER MATCHING AMOUNT FOR THE MEDICARE TAX PORTION OF FICA TAXES.RECEIVABLES FOR NOTES OWED TO THE UNIVERSITY OTHER THAN STUDENT LOANS.

To record advance payments on sponsored projects where the recipient is not yet identified. Limited to use by central Accounting departments.TO RECORD UNBILLED ACCOUNTS RECEIVABLES POSTED TO SPONSORED PROJECT COST CENTERS VIA THE PS GRANTS REVENUE RECOGNITION PROCESS. LIMITED TO USE BY PS GRANTS SYSTEM.

TO RECORD LETTER OF CREDIT ACCOUNTS RECEIVABLES POSTED TO SPONSORED PROJECT COST CENTERS VIA THE PS GRANTS LETTER OF CREDIT BILLING PROCESS. LIMITED TO USE BY PS GRANTS SYSTEM.

TO RECORD BILLED SPONSOR ACCOUNTS RECEIVABLES POSTED TO SPONSORED PROJECT COST CENTERS VIA THE PS GRANTS BILLED RECEIVABLES BILLING PROCESS. LIMITED TO USE BY PS GRANTS SYSTEM.

FUNDS RECEIVABLE FROM AMERICAN EXPRESS F0R CHARGES MADE BY CUSTOMERS.FUNDS RECEIVABLE FROM APPLE COMPUTER FOR REBATE OR REFUNDS.

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INTER COMPONENT RECEIVABLES DUE FROM UH. Assets

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AssetsLONG TERM INTER COMPONENT BORROWING. Assets

AssetsInter Campus Payroll Receivable Assets

FUNDS RECEIVABLE FOR SALES ON ACCOUNT AT COUGAR BYTE.FUNDS RECEIVABLE FROM DINER'S CLUB FOR CHARGES MADE BY CUSTOMERS.

FUNDS RECEIVABLE BY UNIVERSITY DEPARTMENTS THAT ACCEPT THE CAMPUS CARD FOR THE SALES RESULTING FROM CAMPUS CARD USE.

FUNDS ADVANCED TO EMPLOYEES FOR TRAVEL. BALANCES ARE CLEARED BY SUBMISSION OF REQUIRED EXPENSE REPORTS.

Travel Related-All Campuses

UNUSED TRAVEL ADVANCE THAT EMPLOYEES NEED TO RETURN TO THE UNIVERSITY AFTER THE TRIP.


FUNDS RECEIVABLE FROM STUDENTS FOR TUITION AND FEES FROM REGISTRATION IN CREDIT COURSES. ACCOUNT CONTROL 1379 IS THECORRESPONDING BAD DEBT RESERVE.Accounts receivable - third party contract for payment of tuition and fees.

INTER COMPONENT RECEIVABLES DUE FROM UH CLEAR LAKE.INTER COMPONENT RECEIVABLES DUE FROM UH DOWNTOWN.INTER COMPONENT RECEIVABLES DUE FROM UH SYSTEM ADMINISTRATION.INTER COMPONENT RECEIVABLES DUE FROM UH VICTORIA.

INTERAGENCY RECEIVABLES THAT ARE DUE FROM OTHER STATE OF TEXAS AGENCIES.

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Pledges Receivable - CurrentVoluntary promises of cash or other assets made by nongovernmental entities, including individuals. If the promise is verifiable, resources are measurable and probable of collection, and all eligibility requirements are met, the gift pledge is recognized as a receivable (net of estimated uncollectable amounts). This receivable is scheduled to be collected during the next accounting fiscal year.

Pledges Receivable - Non-CurrentVoluntary promises of cash or other assets made by nongovernmental entities, including individuals. If the promise is verifiable, resources are measurable and probable of collection, and all eligibility requirements are met, the gift pledge is recognized as a receivable (net of estimated uncollectable amounts). The receivable is scheduled to be collected subsequent to the next accounting fiscal year.

FUNDS RECEIVABLE FROM ACTIVITY IN ON-CAMPUS RESIDENCE HALLS. CORRESPONDING BAD DEBT RESERVE RECORDED IN ACCOUNT CONTROL 1373.

RESERVE FOR UNCOLLECTIBLE ACCOUNTS RECORDED IN ACCOUNT CONTROL 1372 FROM RESIDENCE HALL ACTIVITY.

RESERVE FOR THE STUDENT ACCOUNTS RECEIVABLE IN ACCOUNT CONTROL 1350 DEEMED UNCOLLECTIBLE.

To record accounts receivable from parking activities billed through the student billing and receivables system.

To record the reserve for uncollectible sponsored project accounts receivable. Limited to use by central Accounting departments.

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AssetsGROSS AMOUNT OF LOANS TO STUDENTS. Assets

GROSS AMOUNT COLLECTED ON LOANS TO STUDENTS. Assets

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RESERVE FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE RECORDED IN L1 ACCOUNTS. DOES NOT INCLUDE STUDENT ACCOUNTS RECEIVABLE OR CONTRACTS AND GRANTS ACCOUNTS RECEIVABLE. USE WITH SUBCODE 0522 TO CREATE RESERVE.

RESERVE FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE RECORDED IN LEDGER 2 AND LEDGER 4. USE WITH SUBCODE 0523 TO CREATE RESERVE.

RESERVE FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE RECORDED IN AUXILIARY (LEDGER 3) ACCOUNTS. DOES NOT INCLUDE STUDENT RECEIVABLES OR THOSE HELD BY RESIDENCE HALLS. USE WITH SUBCODE 0524 TO CREATE RESERVE.

RESERVE FOR UNCOLLECTABLE ACCOUNTS RECEIVABLE RECORDED IN CONTRACT AND GRANTS ACCOUNTS (LEDGER 5). NOT TO BE USED WITH FEDERAL OR STATE AWARDS.LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS.

CANCELLATION OF 10% OF PRINCIPAL FOR TEACHERS PRIOR TO 7/2/72.CANCELLATION OF 15% OF PRINCIPAL FOR TEACHERS PRIOR TO 7/2/72.CANCELLATION OF 10% OF PRINCIPAL FOR TEACHERS AFTER 7/1/72.CANCELLATION OF 15% OF PRINCIPAL FOR TEACHERS AFTER 7/1/72.CANCELLATION OF 20% OF PRINCIPAL FOR TEACHERS AFTER 7/1/72.CANCELLATION OF 30% OF PRINCIPAL FOR TEACHERS AFTER 7/1/72.CANCELLATION OF PRINCIPAL DUE TO DEATH OF STUDENT.CANCELLATION OF PRINCIPAL DUE TO DISABILITY OF STUDENT.

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AssetsCHANGE IN PRINCIPAL BALANCE DUE. Assets

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CANCELLATION OF PRINCIPAL DUE TO MILITARY SERVICE.CANCELLATION OF PRINCIPAL DUE TO PERSONAL BANKRUPTCY OF STUDENTS.

CANCELLATION OF 10% OF PRINCIPAL FOR WORKING IN HEALTH CARE PRACTICE IN AN AREA DESIGNATED AS HAVING A SHORTAGE OF HEALTH CARE PROFESSIONALS.

CANCELLATION OF 15% OF PRINCIPAL FOR WORKING IN HEALTH CARE PRACTICE IN AN AREA DESIGNATED AS HAVING A SHORTAGE OF HEALTH CARE PROFESSIONALS.ADJUSTMENT TO LOAN PRINCIPAL NOT ELSEWHERE CLASSIFIED.CANCELLATION OF 15% OF PRINCIPAL FOR SPECIFIC VOLUNTEER SERVICE.

FORGIVENESS OF 15% FEDERALLY FUNDED LOAN PRINCIPAL FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS OFFICER.



PAYMENTS OF PRINCIPAL FOR LOANS PREVIOUSLY IDENTIFIED OR WRITTEN OFF AS UNCOLLECTIBLE.

CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A SPECIAL EDUCATION WORKER.

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CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEAR OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

CANCELLATION OF 20% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

CANCELLATION OF 30% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIFTH YEAR OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEAR WORKING AS A NURSE OR MEDICAL TECHNICIAN.

CANCELLATION OF 20% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS WORKING AS A NURSE OR MEDICAL TECHNICIAN.

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CANCELLATION OF 30% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIFTH YEAR OF WORKING AS A NURSE OR MEDICAL TECHNICIAN.

CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEARS OF WORKING FOR A CHILD OR FAMILY SERVICE AGENCY.

CANCELLATION OF 20% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS OF WORKING FOR A CHILD OR FAMILY SERVICE AGENCY.

CANCELLATION OF 30% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIFTH YEAR OF WORKING FOR A CHILD OR FAMILY SERVICE AGENCY.

CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGES.

CANCELLATION OF 20% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGES.

CANCELLATION OF 30% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGESRESERVE FOR STUDENT LOANS RECEIVABLE DEEMED UNCOLLECTIBLE.

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LOAN PRINCIPAL CANCELLATION - 15% ISD LIBRARY PERSONNELForgiveness of 15% federally funded loan principal for service as an independent school district (ISD) library personnel.



CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING ON FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A HEAD START WORKER.



UNIVERSITY FUNDED PAYMENT OF PERKINS LOANS THAT CANNOT BE COLLECTED OR ASSIGNED.INSTALLMENT PLAN LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMSSHORT TERM LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMSEMERGENCY LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMSDEANS LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMS

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INVENTORY HELD FOR RESALE BY THE COPY CENTER. Assets

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BOOK LOANS TO STUDENTS FUNDED BY NON FEDERAL PROGRAMSINVENTORY AT COST HELD FOR RESALE NOT ELSEWHERE CLASSIFIED.INVENTORY AT COST HELD FOR RESALE THAT WAS PURCHASED WITH LOCAL FUNDS.INVENTORY AT COST HELD FOR RESALE BY THE UC SATELLITE OPERATION.INVENTORY AT COST HELD FOR RESALE BY THE UC CRAFT SHOP OPERATION.INVENTORY AT COST FOR RESALE BY THE CHEMISTRY STOCKROOM OPERATION.

INVENTORY OTHER THAN CONTACT LENSES AT COST HELD FOR RESALE BY THE OPTICAL CLINIC.

INVENTORY AT COST HELD FOR RESALE BY THE OPTICAL CONTACT LENS CLINIC.INVENTORY HELD BY UNIVERSITY STORES USED FOR MAINTENANCE ACTIVITIES.INVENTORY AT COST OF MICROCOMPUTERS AND SUPPLIES.

INVENTORY HELD FOR RESALE AT UNIVERSITY STORES SUCH AS OFFICE SUPPLIES BUT NOT INCLUDING MAINTENANCE SUPPLIES.INVENTORY AT COST HELD FOR RESALE BY COUGAR BYTE.RECORD ALLOWANCES ON MERCHANDISE INVENTORIES.

EXPENDITURES INCURRED WHICH WILL BE RECORDED AGAINST SPECIFIC CATEGORIES OF EXPENSE IN A FUTURE PERIOD. NOTE: THIS ACCOUNT CONTROL WAS FORMERLY DEFINED AS DEFERRED CHARGES. ENTRIES WHICH WERE IN THE PAST RECORDED IN ACCOUNTCONTROLS 1550, 1551, 1555 AND 1556 ARE TO RECORDED IN 1550.

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AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR BURSAR'S OFFICE USE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. Assets

EXPENDITURES INCURRED FOR AIR TRAVEL WHERE THE ACTUAL TRAVELHAS NOT YET OCCURRED.

LONG TERM PREPAYMENT OF EXPENSES THAT MAY BE SUBJECT TO AMORTIZATION. RESTRICTED TO USE BY ACCOUNTING OFFICES ONLY.

LONG TERM PREPAYMENT BY KUHT FOR RIGHTS TO BROADCAST VIDEO /FILM PROGRAMMING. MAY BE SUBJECT TO AMORTIZATION. RESTRICTEDTO USE BY ACCOUNTING OFFICES ONLY.

TEMPORARY CLEARING ACCOUNT CONTROL FOR AMOUNTS TO BE REMITTED TO THE STATE TREASURY. RESTRICTED TO USE BY GENERAL ACCOUNTING ONLY.

"DEFERRED LOSS ON BOND REFUNDINGThe excess of the reacquisition price of refunded debt over its net carring amount, as defined in GASB" 65 paragraph 6. Reported on the Statement of Net Position as a Deferred Outflow of Resources, and recognized as a component of interest expense over the remaining life of the old debt.

DEFERRED OUTFLOW OF RESOURCES - TRS PENSIONS - Record TRS pension deferred outflows as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

TRANSACTIONS REJECTED IN THE FINANCIAL RECORDS SYSTEM (FRS).RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY.

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FOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. AssetsFOR USE IN BURSAR'S OFFICE ONLY. AssetsFOR USE BY BURSAR'S OFFICE ONLY. Assets Assets Assets Assets Assets Assets

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FOR USE BY BURSAR'S OFFICE ONLY.

TO BE USED IN RECOGNIZING THE TEMPORARY REVERSAL OF A STUDENT RECEIVABLE WITHIN THE ABC SYSTEM._Payroll adjustment clearing account for payroll office use only.

Payroll overpayment to terminating employee that must be returned to the university. For payroll office use only.

ACCOUNT USED AS OFFSE FOR CONVERSION OF GL AR BALANCES FOR SPONSORED RESEARCH PROJECTS TO PS GRANTS MODULE GENERATED AR BALANCES. ACCOUNT USED AS AN OFFSET (CREDIT) TO THE CREATION OF THE BILLED RECEIVABLE IN LIEU OF REVENUE AS WELL AS AN OFFSET (DEBIT) TO THE CREATION OF THE PAYMENT IN LIEU OF CASH. EXISTING GENERAL LEDGER SPONSORED RESEARCH BALANCES FOR UNPAID BILLS WILL BE REVERSED TO THIS ACCOUNT AS WELL, CAUSING A NET ZERO TRANSACTION..

ACCOUNT USED FOR CLEARING CHECKS PHYSICALLY RECEIVED AND DEPOSITED BY THE UNIVERSITY TO THE PS GRANTS PAYMENT APPLICATION PROCESS FOR RECORDING OF PAYMENT.

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ACCOUNT USED FOR CLEARING ELECTRONIC PAYMENTS RECEIVED BY THE UNIVERSITY TO THE PS GRANTS PAYMENT APPLICATION PROCESS FOR RECORDING OF PAYMENT AND DEPOSIT OF FUNDS.

ACCOUNT USED BY THE PS GRANTS MODULES TO TRANSFER SPONSORED RESEARCH AWARDS BETWEEN SPONSORS. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

ACCOUNT USED BY THE PS GRANTS MODULES TO TRANSFER PAYMENT ACROSS INVOICES RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD BOARD OF REGENTS APPROVED WRITE-OFF OF OUTSTANDING RECEIVABLES BALANCES PRIOR TO TRANSFER TO THE BAD DEBT RESERVE. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD ACCOUNTS RECEIVABLE ADJUSTMENTS AS PART OF THE CLOSEOUT PROCESS PRIOR TO TRANSFER TO THE CENTRAL COST CENTER. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD ACCOUNTS RECEIVABLE ADJUSTMENTS FOR FEES IMPOSED BY SPONSORS FOR LATE BILLING OR REPORTING PRIOR TO TRANSFER TO THE CENTRAL COST CENTER. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

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ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD ACCOUNTS RECEIVABLE ADJUSTMENTS FOR IMMATERIAL CREDIT BALANCES AS PART OF CLOSE OUT PRIOR TO TRANSFER TO THE CENTRAL COST CENTER. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

ACCOUNT USED BY THE PS GRANTS MODULES TO RECORD RESIDUAL BALANCES FROM CLOSED OUT COST CENTER TO NEW ACTIVE COST CENTERS AS PAYMENT. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.Default account to capture incomplete waiver transactions.Default account used to capture incomplete Fixed Tuition adjustments due to changes in SCH

Default clearing account used to capture transactions that are not picked up by the PeopleSoft Student Administration (PSSA) process "Pick Up Accounts Receivable From Charge".

Default account used to capture Financial Aid transactions that are not picked up by the PeopleSoft Student Administration (PSSA) process "Pick Up Receivable From Charge".

Default clearing account used as an offset (credit) to populate conversion item type and student account receivable balances that are fed to the general ledger from the student system.Existing general ledger student account receivable balances at the conversion cut off point will be reversed with an offset (debit) to the same clearing account.

Default account used to recognize transactions involving payments by credit cards within the PeopleSoft Student Administration (PSSA) process.

THE CAPITALIZED COST OF LAND ACQUIRED THROUGH PURCHASE, DONATION OR FORFEITURE. INCLUDES THE PRICE OF APPRAISED VALUE PLUS RELATED ACQUISITION COSTS.

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THE CAPITALIZED COST OF BUILDINGS ACQUIRED THROUGH PURCHASE,CONSTRUCTION OR DONATION. INCLUDES PURCHASE PRICE, CONSTRUCTION COST, OR APPRAISED VALUE PLUS RELATED ACQUISITION COSTS.

THE COST OF CAPITAL PROJECTS IN PROGRESS AND NOT YET CAPITALIZED IN THE PLANT FUNDS ASSET CATEGORIES.

Long lived capital assets (other than general use buildings) that have been built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Includes assets such as landscaping, fencing and gates, parking lots / driveways / parking barriers, outside sprinkler systems, recreation areas, ahtletic fields, stadiums, paths, trails, septic systems, fountains, plazas, pavilions, retaining walls, swimming pools, tennis courts, and basketball courts.

EQUIPMENT CONSISTS OF TANGIBLE PERSONAL PROPERTY, NOT MATERIALLY ALTERED THROUGH USE, WITH AN AGGREGATE VALUE OF $500.01 OR GREATER, AND A USEFUL LIFE IN EXCESS OF ONE YEAR. INCLUDES THE TOTAL COST OF ACQUISITION, FABRICATION OR APPRAISED VALUE, IF DONATED.

Capital assets provided for the university's use but ownership is retained by the donor; assets are not used in operations

The capitalized cost of motorized devices designed for the purpose of conveying or transporting persons or materials. Vehicles are road worthy and may be legally operated on Texas streets and highways.

The capitalized cost of marine equipment designed for the purpose of conveying or transporting persons or materials over and upon bodies of water. Boats may or may not be motorized.

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The capitalized cost of public domain fixed assets such as roads, bridges, curbs and cutters, streets and sidewalks, drainage systems, lighting systems and similar assets that are immovable and of value only to the University.

COMPUTER SOFTWARE, INTANGIBLE, PURCHASEDPurchased intangible compute software has a cost over $100,000 and additional development costs do not exceed $1 million, and is depreciable. Also includes purchased software with a cost over $5000 transferred by SPA from furnishings and equipment.

COMPUTER SOFTWARE, INTANGIBLE, DEVELOPEDInternally developed intangible computer software with a cost over $1 million; includes purchased software where modification cost create a total of $1 million or more in cost.

CONSTRUCTION IN PROGRESS - INTERNALLY DEVELOPED COMPUTER SOFTWAREAsset account used to report the construction in progress and accumulated expenses forinternally developed computer software with an estimated cost of over $1 million.

Capital assets provided for the university's use but ownership is retained by the donor; assets are used in operations.

A CONTRA-ASSET USED TO REPORT THE CUMULATIVE AMOUNT OF PERIODIC CHARGES TO REFLECT THE EXPIRATION OF THE ESTIMATED SERVICE LIFE OF A FIXED CAPITAL ASSET.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of buildings.

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A contra-asset account used to report the cumulative value of periodic credits which reflect the expriation of the estimated service life of capital assets classified as facilities and other improvements.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of capitalized equipment, furniture, or other tangible personal property.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of infrastructure capital assets.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of vehicles.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of boats.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of library book capital assets.

A contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of museum and art collection capital assets.

ACCUMULATED AMORTIZATION COMPUTER SOFTWAREA contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of capitalized purchased computer software with a cost of over $100,000.

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ACCUMULATED AMORTIZATION DEVELOPED COMPUTER SOFTWAREA contra-asset account used to report the cumulative value of periodic credits which reflect the expiration of the estimated service life of capitalized internally developed computer software with a cost of over $1 million.

ACCUMULATED AMORTIZATION OTHER INTANGIBLE CAPITAL ASSETS. A CONTRA-ASSET ACCOUNT USED TO REPORT THE CUMULATIVE VALUE OF PERIODIC CREDITS WHICH REFLECT THE EXPIRATION OF THE ESTIMATED SERVICE LIFE OF OTHER CAPITALIZED INTANGIBLE ASSETS.

CONTRA ASSET ACCOUNT USED T REPORT THE CUMULATIVE VALUE OF PERIODIC CREDITS WHICH REFLECT THE EXPIRATION OF THE ESTIMATD SERVICE LIFE OF CAPITALIZED ASSETS.

BOOKS, FILM, MAGAZINES, PERIODICALS, OR OTHER MEDIA WHICH ARE CONTAINED IN A LIBRARY AND AVAILABLE TO BE CHECKED OUT OR USED BY THE GENERAL PUBLIC SHOULD BE CAPITALIZED. INCLUDES THE COST OF ACQUISITION, OR APPRAISED VALUE, IF DONATED.

THE COST OF ART, MUSEUM, OR HISTORICAL TREASURES WITH READILY MEASURABLE QUALITY. INCLUDES THE PURCHASE PRICE PLUS ANY COSTS ASSOCIATED WITH PLACING THE ITEM IN USE. WORKS OF ART OR MUSEUM COLLECTIONS ACQUIRED THROUGH DONATION SHOULD BE RECORDED ON THE BASIS OF APPRAISED VALUE AT THE DATE OF DONATION; THE COST OF THE APPRAISAL SHOULD NOT BE CAPITALIZED.

The capitalized cost of miscellaneous fixed assets that cannot be appropriately classified using another specific category, and which are not subject to recurring depreciation charges.

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RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. Assets Assets

RESTRICTED TO USE BY GENERAL ACCOUNTING ONLY. Assets



The capitalized cost of miscellanceous fixed assets that cannot be appropriately classified using another specific category, and which are subject to recurring depreciation charges.

THE COST OF ART, MUSEUM, OR HISTORICAL TREASURES WITH READILY MEASURABLE QUALITY. INCLUDES THE PURCHASE PRICE PLUS ANY COSTS ASSOCIATED WITH PLACING THE ITEM IN USE. WORKS OF ART OR MUSEUM COLLECTIONS ACQUIRED THROUGH DONATION SHOULD BE RECORDED ON THE BASIS OF APPRAISED VALUE AT THE DATE OF DONATION; THE COST OF THE APPRAISAL SHOULD NOT BE CAPITALIZED.

Rare books and other collections with cultural, aesthetic, or historical value. These items are normally protected, secured, and more rigorously preserved than other books held within the university library. These capital assets are considered to be inexhaustible resources and are not depreciated.

THE CAPITALIZATION OF MISCELLANEOUS INTANGIBLE FIXED ASSETS THAT CANNOT BE APPROPRIATELY CLASSIFIED USING ANOTHER SPECIFIC CATEGORY AND WHICH ARE NOT SUBJECT TO RECURRING DEPRECIATION CHARGES.

THE CAPITALIZATION OF MISCELLANEOUS INTANGIBLE FIXED ASSETS THAT CANNOT BE APPROPRIATELY CLASSIFIED USING ANOTHER SPECIFIC CATEGORY AND ARE SUBJECT TO RECURRING DEPRECIATION CHARGES.

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Accounts Receivable - Receipts from Customers to be used for allocations of accounts receivable for financial reporting purposes in the preparation of the Statement of Cash Flows.

Accounts Receivable - Proceeds from Tuition and Fees to be used for allocations of account receivable for financial reporting purposes in the preparation of the Statement of Cash Flows.

Accounts Receivable - Proceeds from Auxiliaries to be used for allocations of account receivable for financial reporting purposes in the preparation of the Statement of Cash Flows.

Accounts Receivable - Proceeds from Grants and Contracts to be used for allocations of account receivable for financial reporting purposes in the preparation of the Statement of Cash Flows.

Loans and Contracts - Proceeds from Loan Collections to be used for allocations of loans and contracts for financial reporting purposes in the preparation of the Statement of Cash Flows.

Loans and Contracts - Payments for Loans Provided to be used for allocations of loans and contracts for financial reporting purposes in the preparation of the Statement of Cash Flows.

Investments - Proceeds from the sale of investments for the allocation of investment activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

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Investments - Payments for purchases of investments for the allocation of investment activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Deferred Outflows - Increases from deferred outflows for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Deferred Outflows - Decreases from deferred outflows for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Accounts Receivable - Proceeds from Investments to be used for allocations of account receivable between Operating and Investing activities in the preparation of the Statement of Cast Flows.

Accounts Receivable - Payments for Investments to be used for allocations of account receivable between Operating and Investing activities in the preparation of the Statement of Cash Flows.

Accounts Receivable - Payments for Goods and Services to be used for allocations of account receivable between categories of Operating activities in the preparation of the Statement of Cash Flows.Fixed Assets - Capital Assets Account for Cash Flow Financing Category Adjustment

Fixed Assets - Capital Assets Account for Cash Flow Financing Category Adjustment (To be used in the Noncapital Financing - Proceeds of Transfers From Other Funds section of the Statement of Cash Flows)

Fixed Assets - Capital Assets Account for Cash Flow Financing Category Adjustment (To be used in the Noncapital Financing - Payments for Transfers to Other Funds section of the Statement of Cash Flows)

Fixed Assets - Capital Assets Account for Cash Flow Financing Category Adjustment (To be used in the Capital Financing - Payments of Other Costs on Debt Issuance section of the Statement of Cash Flows)

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LiabilitiesA/P-CON ED/FOOD CL Liabilities

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Liabilities

LIABILITIES INCURRED NOT ELSEWHERE CLASSIFIED. LiabilitiesProcurement card liability clearing account Liabilities P-Card

Travel card liability clearing account Liabilities

Liabilities Freight

LIABILITY TO VENDORS FOR GOODS AND SERVICES PROVIDED. FOR ACCOUNTS PAYABLE USE ONLY.

AMOUNTS DUE STUDENTS FOR FINANCIAL AID OR OTHER PAYMENTS AND UNAPPLIED CREDITS VIA THE STUDENT BILLING SYSTEM.

TO RECORD BALANCE PAYABLE TO UH HOTEL FOOD SERVICE CONTRACTOR AS ENTITLEMENT FOR MONTHLY OPERATIONS.

YEAR END ACCRUALS FOR GOODS AND SERVICES RECEIVED BUT NOT INVOICED. BALANCE IS REVERSED AT THE BEGINNING OF THE FOLLOWING YEAR.

LIABILITY FOR GOODS AND SERVICES PROVIDED TO THE UNIVERSITY BY BARNES AND NOBLE. (BOOKSTORE OPERATIONS)

LIABILITY FOR TEMPORARY PERSONNEL SERVICES PROVIDED TO UNIVERSITY OF HOUSTON UNDER TERMS OF APPROVED PURCHASE ORDER.

PAYMENTS RECEIVED AND TEMPORARILY HELD UNTIL A SPECIFIC OBLIGATION IS MET.


Liability for amounts paid to E-Ship global for shipping services where the transaction could not be processed with an expense account. Departments must clear the liability balance by charging the correct account and cost center on a journal entry.

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LiabilitiesINTERCOMPONENT PAYABLES DUE TO UH. Liabilities

INTERCOMPONENT PAYABLE DUE TO UH CLEAR LAKE. Liabilities

INTERCOMPONENT PAYABLE DUE TO UH DOWNTOWN. Liabilities

Liabilities

INTERCOMPONENT PAYABLE DUE TO UH VICTORIA. LiabilitiesInter Campus Payroll Liabilities

Liabilities

Liabilities

Liabilities

Liabilities

LIABILITY FOR AMOUNTS PAID TO CORESTAFF FOR TEMPORARY PERSONNEL SERVICES WHERE THE TRANSACTION COULD NOT BE PROCESSED WITH AN EXPENSE ACCOUNT. DEPARTMENTS MUST CLEAR THE LIABILITY BALANCE BY CHARGING THE CORRECT ACCOUNT AND COST CENTER ON A JOURNAL ENTRY.

LIABILITY FOR TRANSACTIONS PROCESSED THROUGH CONCUR THAT FAIL BUDGET CHECK OR DO NOT POST TO THE GENERAL LEDGER IN THE UHS FINANCE SYSTEM. ORIGINATING DEPARTMENT MUST CLEAR LIABILITY TO THE APPROPRIATE ACCOUNT AND COST CENTER WITH A JOURNAL ENTRY IN THE UHS FINANCE SYSTEM.

LIABILITY FOR ADROIT WHERE THE TRANSACTION COULD NOT BE PROCESSED WITH AN EXPENSE ACCOUNT.

INTERCOMPONENT PAYABLE DUE TO UH SYSTEM ADMINISTRATION.

INTERAGENCY PAYABLES THAT ARE DUE TO OTHER STATE OF TEXAS AGENCIES.LIABILITIES DUE TO OTHERS FROM THE ATHLETIC DEPARTMENT.

VALUE OF THE EQUIPMENT CAPITALIZED IN ACCOUNT CONTROL 1745. EQUIPMENT IS USED BY THE UNIVERSITY BUT OWNERSHIP IS RETAINED BY THE DONOR.

PARTIAL PAYMENTS OWED TO CONTRACTORS TO BE PAID WHEN CONTRACT CONDITIONS ARE SATIFIED.

Construction and Renovation

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SALES TAXES PAYABLE TO STATE, MUNICIPALITIES AND METROPOLITAN TRANSIT AUTHORITIES.

TELECOMMUNICATIONS INFRASTRUCTURE FUND ASSESSMENT ON SALES OF TELECOMMUNICATIONS SERVICES. TO BE PAID TO TEXAS STATE COMPTROLLER. RATE OF ASSESSMENT IS FLEXIBLE AND SET BY THE LEGISLATURE.

HOTEL OCCUPANCY TAX AT 2% LEVIED BY HARRIS COUNTY - HOUSTON SPORTS AUTHORITY, EFFECTIVE OCTOBER 1, 1997.LIABILITY FOR TAXES DUE TO NONPAYROLL PAYMENTS TO NONRESIDENT ALIENS.INTEREST PAYABLE ON FUNDS RECEIVED IN ADVANCE FROM FEDERAL AGENCIES.

CASH RECEIVED BY THE UNIVERSITY WHOSE ACCOUNT TO BE CREDITEDOR PURPOSE HAS NOT YET BEEN DETERMINED. RESTRICTED FOR USE BY TREASURER'S OFFICE AND GENERAL ACCOUNTING ONLY.

BALANCES, ARISING FROM EXTERNAL TRANSACTIONS, WHICH WILL BE CARRIED FORWARD AND ADJUSTED IN FUTURE ACCOUNTING PERIODS WHEN A GAIN WILL BE REALIZED. RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY.

OBLIGATIONS THAT ACCUMULATE IN A SYSTEMATIC MANNER DURING AN ACCOUNTING PERIOD.

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Recognition of a contingent obligation to the United States Internal Revenue Service for an amount equal to the excess allowable interest earnings (arbitrage) on invested bond proceeds. Arbitrage profits earned from investing proceeds of a bond, that was issued by UHS, in higher yielding nonpurpose investments must be rebated to the IRS pursuant to Section 148(f) of the Internal Revenue code of 1954. The rebate amount is based on the difference between the amount actually earned on nonpurpose investments and the amount that would have been earned if those investments had a yield equal to the yield on the bond issue.

"DEFERRED GAIN ON BOND REFUNDINGThe excess of the net carrying amount of refunded debt over its reacquisition price, as defined in GASB" 65 paragraph 6. Reported on the Statement of Net Position as a Deferred Inflow of Resources, and recognized as a component of interest expense over the remaining life of the old debt.

DEFERRED INFLOW OF RESOURCES - TRS PENSIONS - Record TRS pension deferred inflows as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

LIABILITY FOR STATE FUNDED PAYROLL INCURRED BUT NOT YET PAID. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR PAYROLL DEPOSITS OWED BUT NOT YET DISBURSED DIRECTLY TO EMPLOYEES' CHECKING ACCOUNTS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR PAYROLL DEPOSITS OWED BUT NOT YET DISBURSED DIRECTLY TO EMPLOYEES' SAVING ACCOUNT. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR LOCALLY FUNDED PAYROLL INCURRED BUT NOT YET PAID. FOR PAYROLL DEPARTMENT USE ONLY.

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LIABILITY FOR AMOUNTS WITHHELD FROM CHARTER SCHOOL EMPLOYEESPAYCHECKS FOR ANNUAL FEES FOR THE TEACHER RETIREMENT SYSTEM.FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM CHARTER SCHOOL EMPLOYEESPAYCHECKS FOR THEIR CONTRIBUTIONS TO THE TEACHER RETIREMENT SYSTEM. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM CHARTER SCHOOL EMPLOYEESPAYCHECKS FOR THEIR CONTRIBUTIONS TO THE TEACHERS RETIREMENTSYSTEM CARE FUND. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR MEDICARE TAX PORTION OF FICA TAXES OWED. FOR PAYROLL DEPARTMENT USE ONLY.

AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS AND OWED TO ACCOUNT FOR STUDENT LOAN RECEIVABLES. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS AND OWED TO ORGANIZATIONS AS DUES. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORFEDERAL INCOME TAX OWED BY THE EMPLOYEES. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR PORTION OF SOCIAL SECURITY TAXES OWED. FOR PAYROLL DEPARTMENT USE ONLY.

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LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR PORTION OF OPTIONAL RETIREMENT PLAN CONTRIBUTIONS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR CONTRIBUTIONS TO A TAX DEFERRED ANNUITY PLAN COMPANY. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECK FOR THEIR PURCHASE OF U.S. SAVING BONDS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR PORTION OF MEDICAL INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR PREMIUMS FOR LONG TERM DISABILITY INSURANCE. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR PREMIUMS TO PURCHASE OPTIONAL LIFE INSURANCE. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS NOT PAID CURRENTLY BUT OWED TO THE EMPLOYEE AT A LATER TIME FOR THOSE WHO PARTICIPATE IN A DEFERRED COMPENSATION PLAN. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR CONTRIBUTIONS TO THE TEXAS RETIREMENT SYSTEM. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE ACCUMULATED BUT UNPAID OR UNUSED EMPLOYEES' VACATION. FOR PAYROLL DEPARTMENT USE ONLY.

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LIABILITY FOR THE STATE'S PAYMENT OF THE SOCIAL SECURITY BENEFIT BASED ON 5.85% OF THE FIRST $16,500 OF ANNUAL SALARY. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE STATE'S ACTUAL CONTRIBUTION FOR PARTICIPANTS IN THE OPTIONAL RETIREMENT PLAN. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE UNIVERSITY'S PORTION OF SOCIAL SECURITY TAXES PAID ON EMPLOYEE WAGES. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR UNEMPLOYMENT TAXES PAID TO THE STATE. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE UNIVERSITY'S PORTION OF MEDICAL INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE UNIVERSITY'S PORTION OF LONG TERM DISABILITY INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE UNIVERSITY'S PAYMENT FOR EMPLOYEE LIFE INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FORTHEIR PREMIUMS TO PURCHASE DEPENDENT COVERAGE LIFE INSURANCE. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE UNIVERSITY'S OBLIGATION ON THE MEDICARE TAX PORTION OF FICA TAXES PAID ON EMPLOYEE WAGES. FOR PAYROLL DEPARTMENT USE ONLY

LIABILITY FOR THE UNIVERSITY'S CONTRIBUTIONS TO THE TEXAS RETIREMENT SYSTEM PLAN. FOR PAYROLL DEPARTMENT USE ONLY.

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LIABILITY FOR OTHER AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS PAYROLL DEDUCTIONS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR PAYMENTS TO THE POOL TO COVER INSURANCE BENEFITS FOR EMPLOYEES INJURED IN A WORK RELATED INCIDENCE.FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE UNIVERSITY'S ACTUAL CONTRIBUTION FOR PARTICIPANTS IN THE OPTIONAL RETIREMENT PLAN. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY PAYABLE TO AGENCIES ADMINISTERING CHILD SUPPORT PAYMENTS FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR SUCH PAYMENTS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITIES PAYABLE TO AGENCIES ADMINISTERING CREDITOR REPAYMENTS FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR COURT MANDATED GARNISHMENTS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR PAYROLL DEDUCTION FOR PURCHASE OF PRIOR STATE SERVICE OF RETIREMENT BENEFITS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR FLEXIBLE REIMBURSEMENT PLAN PAYROLL DEDUCTIONSFOR PRE-TAX CHILD CARE CONTRIBUTIONS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR FLEXIBLE CHILD CARE REIMBURSEMENT PLAN SERVICEFEES PAID TO AGENCIES THAT ACCOUNT FOR THE FEES. FOR PAYROLL USE ONLY.

LIABILITY FOR FLEXIBLE REIMBURSEMENT PLAN PAYROLL DEDUCTIONSFOR PRE-TAX MEDICAL RELATED CONTRIBUTIONS. FOR PAYROLL USE ONLY.

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LIABILITY FOR FLEXIBLE MEDICAL RELATED PLAN SERVICE FEES PAID TO AGENCIES THAT ACCOUNT FOR THE FEE. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR IRS LEVY DEDUCTIONS FROM EMPLOYEE PAYCHECKS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR THE AMOUNT OF DONATIONS TO CHARITABLE ORGANIZATIONS DEDUCTED FROM EMPLOYEE PAYCHECKS. FOR PAYROLL DEPARTMENT USE ONLY.

TO RECORD THE LIABILTY OF PAYROLL DEDUCTIONS FOR PREPAID TUITION CONTRACTED BY THE EMPLOYEE WITH THE TEXAS STATE GOVERNMENT (TEXAS TOMORROW FUND).

LIABILITY FOR THE AMOUNT OF CHARGES DUE TO THE PARKING DEPARTMENT FOR FACULTY AND STAFF PARKING PERMITS, DECALS, AND FEES THAT WERE DEDUCTED FROM EMPLOYEE PAYCHECKS.

LIABILITY FOR UNITED WAY PAYROLL DEDUCTIONS. FOR PAYROLL DEPARTMENT USE ONLY.

Campus Recreation and Wellness Center After-Tax Payroll Deduction for employees who choose to join the center. Effective 01/08/2003

Amount owed to ERS for unused allowance to cover dental and/or accidental death and dismemberment insurance under the Employees Retirement System health insurance opt-out program. Authorized by Senate Bill No. 1863, Article 4, 79th Leg., RS, 2005, effective 09/01/2006. Waiver of and supplemental health coverage for state employees.

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LiabilitiesClaims and Judgements - Current LiabilitiesClaims and Judgements - Non-current Liabilities

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Garnishment of employee wages for authorized purproses, including but not limited to child support, IRS levy, delinquent student loans, and bankruptcy. For use by the Payroll Department only.

Liability for amounts withheld from employees' paychecks for their contribution to a Roth 403B account.FOR PAYROLL DEPARTMENT USE ONLY.

Liability for amounts withheld from employees' paychecks for after-tax payroll deductions for employees electing to purchase Athletics season tickets for men's football.Restricted to Payroll Department use only.

Liability for amounts withheld from employees' paychecks for after-tax payroll deductions for employees electing to purchase Athletics season tickets for men's basketball.Restricted to Payroll Department use only.

Liability for amounts withheld from employee's paychecks for after-tax payroll deductions for employees electing to purchase Athletics season tickets for men's

Liability for the monetary value of accumulated but unpaid or unused employees' vacation. The liability is estimated to be paid subsequent to the next accounting fiscal year. Does not included severance or terminateion pay, post retirement benefits, deferred compensation, or other long term fringe benefits such as group insurance. For payroll department use only.

Employer Paid TRS 90 day enrollment period. The employer shall pay an amount equal to the state contribution rate during the first 90 days of employment of a new member. Subchapter E, Chapter 825. Government Code, Section 825.4041.s.b. no. 1691,79th Legislature.

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Employer Paid TRS Retired Employee Surcharge. The employer shall pay an amount equal to the sum of the current retiree contribution amount and the state contribution amount if the retiree was an active, contributing member. Subchapter E, Chapter 825, Government Code, Section 825.4092.S.B. No. 1691, 79th Legislature.

Employer Paid TRS-Care Premium. The employer who reports a retired employee who is enrolled in the Texas Public School Employees Group Insurance Program under Chapter 1575, Insurance Code, shall pay the difference between the retiree premium and any enrolled dependent premiums. Subchapter E, Chapter 825, Government Code, Section 825.4092.S.B. No. 1691, 79th Legislature.

Liability for amounts withheld from employees' paychecks and owed to the Texas Municipal Police Association for union dues. For Payroll Department use only.

LIABILITY FOR SCHOLARSHIP CONTRIBUTION PAYROLL DEDUCTIONS. FOR PAYROLL DEPARTMENT USE ONLY.Aflac contribution deduction for employees who choose to make the deduction.Metlife contribution deduction for employees who choose to make the deduction.Tobacco premium differential deduction for employees who use tobacco.Roth 457(b) contributions for employees who chose to make the deduction.

TRS NET PENSION LIABILITY, NON-CURRENT. To record TRS net pension liability as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

LIABILITY - FLEXIBLE SPENDING ACCOUNT - COMMUTER, MASS TRANSITLiability for flexible reimbursement plan payroll deductions for pre-tax Commuter Spending Account contributions to be used for eligible mass transit or vanpool expenses incurred for work commutes.

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LIABILITY - FLEXIBLE SPENDING ACCOUNT - COMMUTER, PARKINGLiability for flexible reimbursement plan payroll deductions for pre-tax Commuter Spending Account contributions to be used for eligible parking expenses incurred for work commutes.

LIABILITY FOR AMOUNTS PAID ON BEHALF OF EMPLOYEES FOR HIGH DEDUCTIBLE MEDICAL INSURANCE PREMIUMS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR VOLUNTARY CONTRIBUTIONS TO A HEALTH SPENDING ACCOUNT ASSOCIATED WITH HIGH DEDUCTIBLE MEDICAL INSURANCE PLANS. FOR PAYROLL DEPARTMENT USE ONLY.

LIABILITY FOR AMOUNTS WITHHELD FROM EMPLOYEES' PAYCHECKS FOR VOLUNTARY VISION INSURANCE. FOR PAYROLL DEPARTMENT USE ONLY.

FUNDS RECEIVED WHERE REVENUE NOT YET RECOGNIZED BECAUSE AN EVENT GENERATING THE REVENUE HAS NOT OCCURRED, I.E. INCOME FROM FOOTBALL SEASON TICKET SALES RECEIVED IN THE SUMMER.

FUNDS RECEIVED IN ADVANCE THAT WILL BE RECOGNIZED AS REVENUEIN THE FALL SEMESTER, SUCH AS TUITION AND FEES.

FUNDS RECEIVED IN ADVANCE THAT WILL BE RECOGNIZED AS REVENUEIN THE SPRING SEMESTER, SUCH AS TUITION AND FEES.

FUNDS RECEIVED IN ADVANCE THAT WILL BE RECOGNIZED AS REVENUEIN THE SUMMER TERMS, SUCH AS TUITION AND FEES.

INSURANCE IN THE FALL SEMESTER, NOT YET REMITTED TO THE INSURANCE COMPANY.

LIABILITY FOR FUNDS COLLECTED FROM STUDENTS FOR HEALTH INSURANCE IN THE SPRING SEMESTER, NOT YET REMITTED TO THE INSURANCE COMPANY.

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LIABILITY FUNDS COLLECTED FROM STUDENTS FOR HEALTH INSURANCEIN THE SUMMER SEMESTER, NOT YET REMITTED TO THE INSURANCE COMPANY.

LIABILITY FOR STUDENT PAYMENTS FOR RESIDENCE HALL DEPOSITS OR RENT PAID IN ADVANCE.ADVANCE PAYMENTS RECEIVED FOR RENT OF UNIVERSITY OWNED PROPERTY.

A RETURN OF EARNINGS OF A CORPORATION PERIODICALLY PAID TO ITS COMMON STOCK SHAREHOLDERS. THESE RETURNS ARE NOT CONTRACTUAL OBLIGATIONS AND MUST BE APPROVED AND DECLARED BY THE CORPORATION'S BOARD OF DIRECTORS. USE RESTRICTED TO ENDOWMENT FUNDS.

A RETURN OF EARNINGS OF A CORPORATION USUALLY AT A STATED RATE AND PAID TO PREFERRED STOCKHOLDERS. THESE PAYMENTS MAY ACCUMULATE FROM PERIOD TO PERIOD IF NOT PAID AND HAVE PREFERENCE TO PAYMENT OVER COMMON STOCK SHAREHOLDERS. USE RESTRICTED TO ENDOWMENT FUNDS.

CONTRACTUAL PERIODIC PAYMENTS AT A STATED RATE PAID ON LONG TERM DEBT OBLIGATIONS. USE RESTRICTED TO ENDOWMENT FUNDS.

CONTRACTUAL PERIODIC PAYMENTS AT A STATED RATE PAID ON INVESTMENTS WITH A MATURITY OF LESS THAN ONE YEAR. USE RESTRICTED TO ENDOWMENT FUNDS.

LIABILITY FOR FUNDS RECEIVED BY THE UNIVERSITY WHICH ARE KEPT FOR THE BENEFIT OF PERSONS OR ORGANIZATIONS SUCH AS AGENCY FUND GROUP ACCOUNT.

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USED BY SYSTEM ADMINISTRATION TO RECORD EMPLOYEES' DEPOSITS LIABILITY TO THE INSURANCE PRE-TAX SPENDING PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING USE ONLY.

USED BY SYSTEM ADMINISTRATION TO RECORD THE LIABILITY FOR FEES FOR SERVICES IN ADMINISTERING THE EMPLOYEE INSURANCE PRE-TAX SPENDING PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING USE ONLY.

USED BY SYSTEM ADMINISTRATION TO RECORD THE LIABILITY FOR FEES FOR SERVICES IN ADMINISTERING THE EMPLOYEE FLEXIBLE PRE-TAX SPENDING PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING USE ONLY.

USED BY SYSTEM ADMINSTRATION TO RECORD THE PAYMENT FOR FEES FOR SERVICES IN ADMINISTERING THE EMPLOYEE FLEXIBLE PRE-TAX SPENDING PLAN. RESTRICTED FOR PAYROLL AND GENERAL ACCOUNTING USE ONLY.

USED BY SYSTEM ADMINISTRATION TO RECORD THE DEPOSIT OF PREMIUMS MADE TO THE HEALTH CARE INSURANCE POOL. RESTRICTEDFOR PAYROLL AND GENERAL ACCOUNTING USE ONLY.

USED BY SYSTEM ADMINISTRATION TO RECORD THE PAYMENT OF CLAIMS MADE FROM THE HEALTH CARE INSURANCE POOL.

USED BY SYSTEM ADMINISTRATION TO RECORD REFUNDS TO EMPLOYEESFOR PREVIOUS PAYMENTS MADE TO THE HEALTH CARE INSURANCE POOL.

USED BY SYSTEM ADMINISTRATION TO RECORD THE MINIMUM BALANCE TO BE HELD IN THE MEDICAL INSURANCE TRUST ACCOUNT.

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USED BY SYSTEM ADMINISTRATION TO RECORD THE DEPOSIT OF PREMIUMS MADE TO THE DENTAL CARE INSURANCE POOL.

USED BY SYSTEM ADMINISTRATION TO RECORD THE PAYMENT OF CLAIMS MADE FROM THE DENTAL CARE INSURANCE POOL.

LIABILITY FOR MONEY PAID BY STUDENTS THAT IS SUBJECT TO REFUND AT A LATER DATE. PRIMARILY USED BY RESIDENCE HALLS.

LIABILITY FOR MONEY PAID BY STUDENTS FOR LIBRARY STUDY CARRELS SUBJECT TO LATER REFUND.

LIABILITY FOR MONEY PAID BY STUDENTS FOR RENTING OF COUGAR APARTMENTS RESIDENCES SUBJECT TO LATER REFUND.

LIABILITY FOR MONEY PAID BY STUDENTS OR AN AGENCY FUND ORGANIZATIONS BEING HELD BY THE UNIVERSITY.

LIABILITY FOR MONEY PAID FOR THE ISSUANCE OF KEYS REFUNDABLEAT A LATER DATE.

LIABILITY FOR MONEY PAID BY STUDENTS FOR RENTAL OF UC MALL LOCKERS TO BE REFUNDED LATER.

LIABILITY FOR MONEY PAID BY CAMPUS CARD ACCOUNT HOLDERS AND HELD BY THE UNIVERSITY UNTIL USED BY THE ACCOUNT HOLDERS FOR ON-CAMPUS PURCHASES OR REFUNDED.

LIABILITY FOR MONEY PAID BY STUDENTS FOR RESIDENCE MEAL PLANS REFUNDABLE LATER.

LIABILITY FOR MONEY PAID TO THE HOTEL BY AN ORGANIZATION OR INDIVIDUAL TO RESERVE A HOTEL FACILITY. REFUNDABLE OR APPLIED TO THE COST OF THE RENTAL.

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PRINCIPAL BALANCE OF REVENUE BOND ISSUE. Liabilities

PRINCIPAL BALANCE OF GENERAL OBLIGATION BOND. Liabilities

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A STUDENT CHARGE TO COVER MAINTENANCE OF UNIVERSITY PROPERTY. REFUNDABLE AT THE STUDENTS REQUEST WHEN THEY LEAVE THE UNIVERSITY, OTHERWISE IT MAY REVERT TO THE GENERAL SCHOLARSHIP FUND. FOR USE BY STUDENT ACCOUNTING ONLY.

Liability for money paid by faculty or staff employees either directly or via payroll deductions, and held by the university until used by the account holders for on-campus meal and dining purchases or until refunded.TO RECORD RLH LIABILITY FOR SUMMER GUEST BOARDING.TO RECORD RLH LIABILITY FOR CAMP GUEST BOARDING ASSESSED.

TO RECORD RLH LIABILITY FOR SUMMER GUEST BOARDING ASSESSED TO GUEST ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

Record liability for funds received from TGSL and other lenders to be disbursed to students for student loans. Agency fund group account.

Record return of funds to lenders; reduces liability for fund received from TGSL and other lenders to be disbursed to students for student loans. Agency fund group account.

The current portion of the outstanding principal balance of long term lease obligations. The current balance is scheduled to be paid during the current accounting year or in an accounting period subsequent to the current fiscal year. Use account 24107 for the non current portion of the lease agreement payable balance.

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LiabilitiesLONG TERM INTER COMPONENT BORROWING. Liabilities

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NOTES AND LOANS PAYABLE - CURRENTLiability representing the principal balance of interest bearing debt issued and unpaid by the University, and which is scheduled to be paid during the next accounting fiscal year.

Liability representing the principal balance of bonded indebtedness issued and unpaid by the University, which is backed by the pledged revenue sources and restricted funds specified in the bond resolution, and is scheduled to be paid subsequent to the next accounting fisacl year.

Liability representing the principal balance of bonded indebtedness issued and unpaid by the University, which is backed by the full faith and credit of the State of Texas, and is scheduled to be paid subsequent of the next accounting fiscal year.

The non current portion of the outstanding principal balance of long term lease obligations. The non current balance will be paid in an accounting period subsequent to the next fiscal year. Use account 24102 for the current portion of the lease agreement payable balance.

The unexpended portion of the difference between the price paid by investors for univeristy issued debt securities and the par value (maturity or face value). Bonds issued at a discount were sold for less than their par value. The non current balance will be expended in an accounting period subsequent to the next fiscal year.

The unexpended portion of the difference between the price paid by investors for university issued debt securities and the par value (maturity or face value). Bonds issued at a premium were sold for greater than their par value. The non current balance will be expended in an accounting period subsequent to the next fiscal year.

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The unexpended portion of the difference between the price paid by investors for university issued debt securities (which are backed by the full faith and credit of the state of Texas) and the par value (maturity of face value). Bonds issued at a discount were sold for less than their par value. The current balance wil be expended in the current accounting year or in an accounting period in the next fiscal year.

The unexpended portion of the difference between the price paid by investors for university issued debt securities and the par value (maturity or face value). Bonds issued at a discount were sold for less than their par value.

The unexpensed portion of the difference between the price paid by investors for University issued debt securities and the par value (maturity or face value). Bonds issued at a premium were sold for greater than their par value.

The unexpended portion of the difference between the price paid by investors for university issued debt securities (which are backed by the full faith and credit of the state of Texas) and the par value (maturity or face value). Bonds issued at a premium were sold for greater than their par value. The current balance will be expended in the current accounting year or in an accounting period in the next fiscal year.

The unexpended portion of the difference between the price paid by investors for university issued debt securities (which are backed by the full faith and credit of the state of Texas) and the par value (maturity or face value). Bonds issued at a discount were sold for less than their par value. The non current balance will be expended in an accounting period subsequent to the next fiscal year.

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RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. Liabilities



The unexpended portion of the difference between the price paid by investors for university issued debt securities (which are backed by the full faith and credit of the state of Texas) and the par value (maturity or face value). Bonds issued at a premium were sold for greater than their par value. The non current balance will be expended in an accounting period subsequent to the next fiscal year.

Commercial Paper Payable - CurrentLiability representing the principal balance of short term unsecured commercial paper debt issued and unpaid by the University. Issued in maturities of less than one year. Indebtedness will be repaid from available institutional resources. The current portion of the debt is scheduled to be paid within the next accounting fiscal year.

Commercial Paper Payable - NonCurrentLiability representing the principal balance of short term unsecured commercial paper debt issued and unpaid by the University. Issued in maturities of less than one year. Indebtedness will be repaid from available institutional resources. The noncurrent portion of the debt is scheduled to be paid subsequent to the next accounting fiscal year.

NOTES AND LOANS PAYABLE - NON CURRENTLiability representing the principal balance of interest bearing debt issued and unpaid by the University, and which is scheduled to be paid subsequent to the next accounting fiscal year.

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RESTRICTED TO USE BY GENERAL ACCOUNTING ONLY. Liabilities




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RESTRICTED FOR USE BY GENERAL ACCOUNTING ONLY. DUE TO OTHER CUR UNREST FUND

Notes Payable - Increases from the issuance of new notes payable for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Notes Payable - Decreases from payments to reduce notes payable for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Bonds Payable - Liability increases from bond premium or discounts for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Bonds Payable - Liability decreases from bond premium or discounts for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flow.

Lease Payable - Liability increases from capital leases for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Lease Payable - Liability decreases from capital leases for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

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LiabilitiesLEDGER 1 FUND BALANCE. Fund EquityLEDGER 2, DESIGNATED FUND BALANCE. Fund Equity

LEDGER 3, AUXILIARY ENTERPRISES FUND BALANCE. Fund Equity

LEDGER 4, CURRENT RESTRICTED FUND BALANCE. Fund Equity

Fund Equity

LEDGER 6, LOAN AND ENDOWMENT FUND BALANCE. Fund Equity Fund Equity Fund EquityLEDGER 7, PLANT FUND BALANCE. Fund EquityLEDGER 7, AGENCY FUND BALANCE. Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity Fund Equity

Account Payable - Liability increases from capital outlay for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

Accounts Payable - Liability decreases from capital outlay for the allocation of activity for financial reporting purposes in the preparation of the Statement of Cash Flows.

LEDGER 5, CURRENT RESTRICTED FUNDS BALANCE FOR CONTRACTS ANDGRANTS.

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To identify fund equity assigned to future commitments for faculty and research start up activities that are not encumbered or budgeted through other processes. **Must be offset with balance in account 30538.**To offset assignments of fund equity using account 30537.

FUNDS RECEIVED FROM INSURANCE, FELMA, TXDEM, AND OTHER SOURCES TO COVER COSTS OF DAMAGES AND LOSSES TO UNIVERSITY PROPERTY.

ADDITIONS FROM A DONOR TO THE UNIVERSITY GENERAL OPERATIONS FUNDS (LEDGER 2) WHERE EXPENDITURES ARE AT THE DISCRETION OF THE UNIVERSITY.

ADDITIONS FROM A DONOR TO ENDOWMENT FUND ACCOUNTS (LEDGER 6) WHERE INCOME IS TO BE USED FOR STUDENT FINANCIAL AID.

ADDITIONS FROM A DONOR TO A RESTRICTED FUND ACCOUNT (LEDGER 4 ONLY) WHERE THE USE OF THE INCOME IS RESTRICTED FOR USE.

ADDITIONS FROM A DONOR TO A PLANT FUND ACCOUNT (LEDGER 7) FOR TANGIBLE EQUIPMENT ASSETS.

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ADDITIONS TO AN ACCOUNT WHERE THE DONOR HAS RESTRICTED THE USE OF FUNDS FOR ENDOWED PROFESSOR CHAIRS.

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM NON-GOVERNMENTAL SOURCES SUCH AS CORPORATIONS OR FOUNDATIONS.

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM A GOVERNMENTAL ENTITY, NOT AT THE STATE OR FEDERAL LEVEL. THESE WOULD INCLUDE SCHOOL DISTRICTS AND CITY GOVERNMENTS.

TO RECORD HISTORICAL VALUE OF ENDOWMENTS CREATED BY MEANS OTHER THAN GIFTS.

ADDITIONS FROM A DONOR TO ENDOWMENT FUND ACCOUNTS (LEDGER6) WHERE INCOME IS TO BE USED FOR PURPOSES OTHER THAN STUDENT FINANCIAL AID OR CHAIRS/PROFESSORSHIPS

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM A FEDERAL GOVERNMENT ENTITY.

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) ORIGINATING FROM A FEDERAL GOVERNMENT ENTITY AND BEING PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS AGENCY (NOT INCLUDING STATE COLLEGES OR UNIVERSITIES).

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER5) ORIGINATING FROM A FEDERAL GOVERNMENT ENTITY AND BEING PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS COLLEGE OR UNIVERSITY. DOES NOT INCLUDE PASS THROUGHS FROM STATE OF TEXAS AGENCIES.

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) FROM A STATE GOVERNMENT ENTITY.

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ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER 5) ORIGINATING FROM A TEXAS STATE GOVERNMENT ENTITY AND BEING PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS AGENCY (NOT INCLUDING STATE COLLEGES AND UNIVERSITIES).

ADDITIONS TO GRANT OR CONTRACT ACCOUNTS (LEDGER5) ORIGRINATING FROM A TEXAS STATE GOVERNMENT ENTITY AND BEING PASSED ON TO THE UNIVERSITY FROM A STATE COLLEGE OR UNIVERSITY. DOES NOT INCLUDE PASS THROUGH FROM STATE OF TEXAS AGENCIES.

EARNINGS ON FUNDS INVESTED. INVESTMENTS IN SECURITIES WITH MATURITIES OF LESS THAN ONE YEAR.EARNINGS ON FUNDS BORROWED FROM LEDGER 6 LOAN FUND ACCOUNT.

EARNINGS ON FUNDS INVESTED IN U.S. TREASURY OBLIGATIONS WITH A MATURITY OF GREATER THAN ONE YEAR BUT LESS THAN TEN.

EARNINGS ON FUNDS INVESTED IN U.S. TREASURY OBLIGATIONS WITH A MATURITY OF GREATER THAN TEN YEARS.

EARNINGS ON FUNDS INVESTED IN BANK INTEREST BEARING DEMAND FUNDS ACCOUNTS HAVING CERTAIN RESTRICTIONS ON NUMBER AND TYPE OF TRANSACTIONS.

CASH DISTRIBUTION TO THE COMMON EQUITY SHAREHOLDERS OF A CORPORATION AS DECLARED BY THE CORPORATIONS BOARD OF DIRECTORS.

CASH DISTRIBUTION TO THE EQUITY SHAREHOLDERS OF A CORPORATION WHO HAVE PREFERENTIAL RIGHTS OVER COMMON SHAREHOLDERS.

Cash distributions of owners of interests in income producing properties and or resources

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FEES CHARGED TO BORROWERS OF LOAN FUNDS TO COVER COST OF ADMINISTERING AND ACCOUNTING FOR LOANS.

To record the cost of investment income related to individual endowments rather than the general endowment fund; to be recorded with investment income for individual endowments only.

THE DIFFERENCE BETWEEN THE PROCEEDS FROM THE SALE OF EQUITY, BONDS, OR OTHER INVESTMENTS AND THE COST BASIS IF THE PROCEEDS OF THE SALE ARE GREATER THAN THE COST.

USED ONLY IN THE ENDOWMENT ACCOUNTS.

THE INTEREST EARNED OR DIVIDENDS RECEIVED FROM INVESTMENTS IN THE ENDOWMENT ACCOUNTS.

THE DIFFERENCE BETWEEN THE FAIR MARKET VALUE OF INVESTMENTS AT THE BEGINNING OF AN ACCOUNTING PERIOD AND AT THE END OF AN ACCOUNTING PERIOD,TAKING INTO CONSIDERATION INVESTMENT PURCHASES, SALES, AND REDEMPTIONS AND WHICH RESULTS IN AN INCREASE IN VALUE.

To record unrealized gains and losses for endowment and non-endowment type investments. The difference between the fair market value of investments at the beginning of an accounting period, taking into consideration investment purchases, sales, and redemptions and which results in an increase or decrease in value.

TO IDENTIFY REALIZED APPRECIATION (OR NEGATIVE APPRECIATION) IN VALUE OF INDIVIDUAL ENDOWMENTS.

INCREASES TO THE PLANT FUND ACCOUNTS (LEDGER 7) FUND BALANCES FOR CAPITILIZED FIXED ASSETS.

FOR USE BY THE CONTROLLER'S DEPARTMENT.

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USED TO RESTATE THE CATEGORY OF CAPITALIZED FIXED ASSETS FOR CONSTRUCTION IN PROGRESS ITEMS PUT INTO SERVICE AND MOVED FROM ONE PLANT FUND ACCOUNT TO ANOTHER. FOR USE IN LEDGER 7 BY ACCOUNTING DEPARTMENTS.

INCREASE TO PLANT FUND FIXED ASSETS FOR THE COST OF INTEREST PAID ON BORROWED FUNDS DURING THE PERIOD WHEN THE ASSET WAS ACQUIRED AND PLACED INTO SERVICE. FOR USE IN LEDGER 7.

RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

FUNDS MADE AVAILABLE TO THE UNIVERSITY THROUGH THE SALE OF NOTES AND LOANS IN THE INVESTMENT MARKET.

ADDITIONS TO PLANT FUND BALANCES AS A RESULT OF THE RECLASSIFICATION OF LONG TERM BONDED DEBT FROM UNEXPENDED PLANT FUNDS TO INVESTMENT IN PLANT FUNDS.

ADDITIONS TO PLANT FUND BALANCES AS A RESULT OF THE ISSUANCE OF INTEREST BEARING NOTE OR LOAN OBLIGATIONS.

Decreases to the Investment In Plant Fund cost centers (Ledger 7) fund equity for capitalized fixed assets. Equal to current year capitalizable fixed asset acquisitions. Use in conjunction with expense account 58825. Restricted to use by campus accounting and financial reporting offices only.

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Commercial Paper ProceedsFunds made available to the University through the issuance of short term unsecured commercial paper notes in the investment market.

Commercial Paper Payable - Debt To Investment In Plant FundsAdditions to plant fund equity balances as a result of the reclassification of short term commercial paper debt from Unexpended Plant Funds to Investment In Plant Funds.

Commercial Paper Payable - Equity AdditionAdditions to plant fund equity balances as a result of the issuance of short term interest bearing commercial paper note obligations.

Capital assets that have been transferred in from a non-Texas agency, and so are treated as additions by State Property Accounting.Reclassify Plant Fund Construction in Progress (CIP), for use by Financial Reporting Offices only.

INCREASES TO FUNDS BALANCES SUCH AS THE TRANSFER FROM ONE ACCOUNT TO ANOTHER TO FUND EXPENDITURES.

RECORDS THE RECEIPT OF MONEY REPAID ON LOANS THAT WERE DEEMED UNCOLLECTIBLE IN A PRIOR PERIOD.

USED IN THE LOAN FUND GROUP (LEDGER 6) BY STUDENT ACCOUNTING ONLY.

AMOUNTS PAID BY THE FEDERAL GOVERNMENT FOR STUDENT LOANS CANCELED BY THE UNIVERSITY.

USED IN THE LOAN FUND GROUP (LEDGER 6) BY STUDENT ACCOUNTING ONLY. EXAMPLE: CANCELLATIDUE TO MILITARY SERVICE.

FINANCE CHARGES IMPOSED ON THE BORROWING FROM A FEDERAL GOVERNMENT LOAN PROGRAM IN LEDGER 6 BY STUDENT ACCOUNTING ONLY.

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FUNDS GRANTED BY THE FEDERAL GOVERNMENT FOR LOAN PROGRAMS SUCH AS NATIONAL DIRECT STUDENT LOANS.

FOR USE IN LOAN FUND ACCOUNTS (LEDGER 6) BY STUDENT ACCOUNTING.

INCREASES TO THE UNIVERSITY'S MATCHING PORTION OF FEDERAL GOVERNMENT LOAN PROGRAMS IN LEDGER 6 BY STUDENT ACCOUNTING ONLY.

RECORDS THE DAILY MASTERCARD OR VISA CREDIT CARD CHARGE RECEIPTS INTO CREDIT CARD DEPOSIT BANK ACCOUNT (BANK 10). THIS ACCOUNT CONTROL IS OFFSET WITH AN ENTRY TO RECORD THE TRANSFER FROM THIS BANK ACCOUNT TO THE MAIN DEPOSIT ACCOUNT USING ACCOUNT CONTROL 5606.

RECORDS CHARGES IMPOSED FOR LATE STUDENT LOAN PAYMENTS LOAN FUND ACCOUNTS (LEDGER 6).

USED BY STUDENT ACCOUNTING ONLY.

RECORDS THE CHARGES IMPOSED FOR PENALTIES ON STUDENT LOAN PAYMENTS IN LOAN FUND ACCOUNTS (LEDGER 6).


FINANCE CHARGES RECORDED FROM FEDERALLY SPONSORED STUDENT LOANS WHERE THE LOAN WAS DEFAULTED UPON AND REASSIGNED TO THE FEDERAL GOVERNMENT. USED BY STUDENT ACCOUNTING ONLY.

THE EXCESS DIFFERENCE BETWEEN ACTUAL CASH DEPOSITED AND RECORDED FOR LOAN FUND ACCOUNTS (LEDGER 6).

RECOUPED FINANCE CHARGES PREVIOUSLY WRITTEN OFF ON STUDENT LOANS IN LOAN FUND ACCOUNTS (LEDGER 6).


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PLEDGED REVENUE - PRIOR PERIODS - GASB 33_ Fund EquityEXTRAORDINARY INCOME OR RECEIPTS Fund Equity

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RECOUPED LATE PENALTY CHARGES PREVIOUSLY WRITTEN OFF ON STUDENT LOANS IN LOAN FUND ACCOUNTS (LEDGER 6).


RECOUPED COMMISSIONS PAID TO OUTSIDE LOAN COLLECTION AGENCY FOR DEFAULTED STUDENT LOANS. THESE COSTS ARE ALSO WRITTEN OFF IN ACCOUNT CONTROL 5350. USED BY STUDENT ACCOUNTING ONLY.

RECOUPED COST INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES RELATED TO COLLECTING DEFAULTED STUDENT LOANS. THESE COSTS ARE ALSO WRITTEN OFF IN ACCOUNT CONTROL 5351.

USED BY STUDENT ACCOUNTING.

RECOUPED COST INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES RELATED TO LEGAL COSTS FOR COLLECTING DEFAULTED STUDENT LOANS. THESE COSTS ALSO ARE WRITTEN OFF IN ACCOUNT CONTROL 5352.


For use by Fund 3 UHERP Auxiliary to record cash received for renovations of UHERP facilities where renovations are paid for directly by the tenant (separate from rental amounts).

Transfer-in of State appropriated USAS funds from another state agency. To recognize amounts received from UH-System Administration (783).Restricted to use by campus accounting and budget offices.

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Transfer-in of State appropriated USAS funds from another state agency. To recognize amounts received from UH-Clear Lake (759).Restricted to use by campus accounting and budget offices.

Transfer-in of State appropriated USAS funds from another state agency. To recognize amounts received from UH-Downtown (784).Restricted to use by campus accounting and budget offices.

Transfer-in of State appropriated USAS funds from another state agency. To recognize amounts received from UH-vICTORIA (765).Restricted to use by campus accounting and budget offices.

Transfer-in of State appropriated USAS funds from another state agency. To recognize amounts received from University of Houston (730).Restricted to use by campus accounting and budget offices.

Transfer-in of State appropriated USAS funds from another state agency. To recognize amounts received from entities outside of theUniversity of Houston System.Restricted to use by campus accounting and budget offices.

NON-MANDATORY TRANSFER FROM SYSTEM ADMINISTRATION. RESTRICTED FOR GENERAL ACCOUNTING USE ONLY.

NON-MANDATORY TRANSFER FROM UH-CLEAR LAKE.

RESTRICTED FOR GENERAL ACCOUNTING USE ONLY.

NON-MANDATORY TRANSFER FROM UH-DOWNTOWN.


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NON-MANDATORY TRANSFER FROM UH-VICTORIA.


NON-MANDATORY TRANSFER FROM UH.


TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO OTHER CAMPUSES.

ENDOWMENT MATCHING FUND - INTERCAMPUS TRANSFERS INTo record intercampus transfers in from Endowment Matching Fund income.

ENDOWMENT INCOME - INTERCAMPUS TRANSFERS INTo record intercampus transfers in from Endowment income.

MANDATORY TRANSFER FROM SYSTEM ADMINISTRATION.


MANDATORY TRANSFER FROM UH-CLEAR LAKE.


MANDATORY TRANSFER FROM UH-DOWNTOWN.


MANDATORY TRANSFER FROM UH-VICTORIA.


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MANDATORY TRANSFER FROM UH.


REQUIRED FUND TRANSFERS INTO OTHER CAMPUSES TO RETIRE DEBT THAT DOES NOT RELATE TO THE GENERAL USE FEE OR SKILES PROGRAM.

RESTRICTED FOR CONTROLLER'S DEPARTMENT USE ONLY.

DESIGNATED TUITION PLEDGED - CLEAR LAKE.

FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH CLEAR LAKE AS AGREED. FUNDS COLLECTED FROM STUDENT DESIGNATED TUITION FEES. (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


DESIGNATED TUITION PLEDGED - DOWNTOWN

FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH DOWNTOWN AS AGREED. FUNDS COLLECTED FROM STUDENT DESIGNATED TUITION FEES. (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


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DESIGNATED TUITION PLEDGED - VICTORIA

FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH VICTORIA AS AGREED. FUNDS COLLECTED FROM STUDENT DESIGNATED TUITION FEES. (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


DESIGNATED TUITION PLEDGED - UNIVERSITY OF HOUSTON

FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH AS AGREED. FUNDS COLLECTED FROM STUDENT DESIGNATED TUITION FEES. (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.) RESTRICTED FOR CONTROLLER'S DEPARTMENT USE ONLY.

FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH CLEAR LAKE AS AGREED. FUNDS COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWEDBY THE TEXAS EDUCATION CODE.


FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH DOWNTOWN AS AGREED. FUNDS COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


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FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH VICTORIA AS AGREED. FUNDS COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


FUND TRANSFERS INTO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT FROM UH AS AGREED. FUNDS COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


REQUIRED TRANSFER OF FUNDS RECEIVED FROM THE CURRENT GENERAL UNRESTRICTED FUND GROUP, LEDGER 1, OTHER THAN FROM THE SERVICE ACCOUNTS GROUP (18XXXX).

REQUIRED TRANSFER OF FUNDS RECEIVED FROM THOSE LEDGER 1 ACCOUNTS THAT HAVE BEEN DESIGNATED AS SERVICE DEPARTMENTS (18XXXX) PROVIDING GOODS AND SERVICES TO THE UNIVERSITY AND ARE NOT SELF-SUPPORTING.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM TUITION USED TO RETIRE DEBT AS STATED IN THE TEXAS EDUCATION CODE.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM THE DESIGNATED UNRESTRICTED FUND GROUP (LEDGER 2).

REQUIRED TRANSFER OF FUNDS RECEIVED FROM THE COLLECTION OF GENERAL FEES FROM STUDENTS.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM AUXILIARY ENTERPRISES (LEDGER 3) ACCOUNTS.

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REQUIRED TRANSFER OF FUNDS RECEIVED FROM RESTRICTED LOCAL ACCOUNTS (LEDGER 4).

REQUIRED TRANSFER OF FUNDS RECEIVED FROM RESTRICTED FINANCIAL AID FUNDS (LEDGER 4) ACCOUNTS.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM RESTRICTED SPONSORED PROGRAMS FUND ACCOUNTS (LEDGER 5).REQUIRED TRANSFER OF FUNDS RECEIVED FROM (LEDGER 6) LOAN FUND ACCOUNTS.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 6 ENDOWMENT FUND ACCOUNTS.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 ACCOUNT BALANCES FOR FUNDS TO BE USED FOR THE CONSTRUCTION OR MAINTENANCE OF BUILDINGS AND CAPITAL EQUIPMENT BUT NOT YET SPENT. ACCOUNTS 070000-072999.

REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 RENEWAL AND REPLACEMENT ACCOUNTS (073000-074999).

REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 ACCOUNTS SPECIFICALLY SET UP FOR THE RETIREMENT OF DEBT (075000-075999).

REQUIRED TRANSFER OF FUNDS RECEIVED FROM LEDGER 7 CAPITALIZED FIXED ASSET ACCOUNTS (076000-079999).

Mandatory Transfer From Educational & General Fund Group - HEAF Debt Service Funds From UH-Clear Lake. Fund transfer from a campus Educational & General Higher Education Assistance Fund (HEAF) cost center by UH-Clear Lake, as agreed, for use in a debt retirement cost center. Restricted for Accounting Department use only.

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Mandatory Transfer From Educational & General Fund Group - HEAF Debt Service Funds From UH-Downtown. Fund transfer from a campus Educational & General Higher Education Assistance Fund (HEAF) cost center by UH-Downtown, as agreed, for use in a debt retirement cost center. Restricted for Accounting Department use only.

Mandatory Transfer From Educational & General Fund Group - HEAF Debt Service Funds From UH-Victoria. Fund transfer from a campus Educational & General Higher Education Assistance Fund (HEAF) cost center by UH-Victoria, as agreed, for use in a debt retirement cost center. Restricted for Accounting Department use only.

Mandatory Transfer From Educational & General Fund Group - HEAF Debt Service Funds From University of Houston. Fund transfer from a campus Educational & General Higher Education Assistance Fund (HEAF) cost center by Unversity of Houstn, as agreed, for use in a debt retirement cost center. Restricted for Accounting Department use only.

FUND TRANSFER FROM A LEDGER 1, CURRENT UNRESTRICTED GENERAL ACCOUNT, OTHER THAN A 018XXX ACCOUNT.

FUND TRANSFER FROM A LEDGER 1 ACCOUNT WHICH IS A SERVICE DEPARTMENT THAT PROVIDES GOODS AND SERVICES TO THE UNIVERSITY AND IS NOT SELF SUPPORTING. ACCOUNTS ARE IN THE 018XXX SERIES.

FUND TRANSFER RECEIVED FROM SPRING SEMESTER TUITION ACCOUNTSUSED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

FUND TRANSFER RECEIVED FROM SUMMER SEMESTER TUITION ACCOUNTSUSED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

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FUND TRANSFER RECEIVED INTO LEDGER 2 GRANT ACCOUNTS FOR FALL TUITION SET ASIDE FOR THE TEXAS EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER RECEIVED INTO LEDGER 2 GRANT ACCOUNTS FOR SPRING TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER RECEIVED INTO LEDGER 2 GRANT ACCOUNTS FOR SUMMER TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER RECEIVED FROM FALL SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

INCREASE IN A COST CENTER'S FUND BALANCE RESULTING FROM A DISTRIBUTION OF A PORTION OF THE AVAILABLE FUND BALANCE FROM ANOTHER COST CENTER. RESTRICTED FOR USE IN THE EDUCATIONAL AND GENERAL FUND (LEDGER 1). RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.

TRANSFER RECEIVED FROM AN ACCOUNT IN THE DESIGNATED UNRESTRICTED FUND GROUP (LEDGER 2).

FUND TRANSFER RECEIVED FROM SPRING SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

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FUND TRANSFER RECEIVED FROM SUMMER SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

FUND TRANSFER RECEIVED INTO LEDGER 6 LOAN ACCOUNTS FOR FALL TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER RECEIVED INTO LEDGER 6 LOAN ACCOUNTS FOR SPRING TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER RECEIVED INTO LEDGER 6 LOAN ACCOUNTS FOR SUMMER TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER RECEIVED FROM FALL SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

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NON-MANDATORY TRANSFER FROM DESIG-DESIGNATED TUITION FUND BALANCE REALLOCATION.

INCREASE IN AN ACCOUNT'S FUND BALANCE RESULTING FROM A DISTRIBUTION OF A PORTION OF THE AVAILABLE DESIGNATED TUITION (GENERAL USE FEE) FUND BALANCE FROM ANOTHER ACCOUNT. RESTRICTED FOR USE IN THE DESIGNATED FUND (LEDGER 2)RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.

TRANSFER RECEIVED FROM AN ACCOUNT IN THE AUXILIARY ENTERPRISES UNRESTRICTED FUND GROUP (LEDGER 3).

TRANSFER RECEIVED FROM AN ACCOUNT IN THE CURRENT RESTRICTED FUND GROUP (LEDGER 4).

TO RECORD A NONMANDATORY TRANSFER OF FUNDS RECEIVED FROM AN ACCOUNT IN THE SCHOLARSHIP ACCOUNT RANGE IN THE RESTRICTED FUND GROUP (LEDGER 4).

TRANSFER RECEIVED FROM AN ACCOUNT IN THE RESTRICTED SPONSORED PROGRAMS CONTRACTS AND GRANTS FUND GROUP (LEDGER 5).TRANSFER RECEIVED FROM A LOAN FUND ACCOUNT IN THE LEDGER 6 FUND GROUP.TRANSFER RECEIVED FROM AN ENDOWMENT ACCOUNT IN THE LEDGER 6 FUND GROUP.

TRANSFER RECEIVED FROM AN ACCOUNT IN THE LEDGER 7 FUND GROUP IDENTIFIED AS RENEWAL AND REPLACEMENT FUNDS, FUND GROUP 72, ACCOUNT RANGE 073000-074999.

RESTRICTED FOR USE BY PLANT ACCOUNTING.

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TRANSFER RECEIVED FROM AN ACCOUNT IN THE LEDGER 7 FUND GROUPUSED TO ACCUMULATE FUNDS TO RETIRE DEBT ON PHYSICAL PLANT ASSETS. FUND GROUP 74, ACCOUNT RANGE 075000-075999.


TRANSFER RECEIVED FROM AN ACCOUNT IN THE LEDGER 7 FUND GROUP WHERE PHYSICAL PLANT AND EQUIPMENT ASSETS ARE RECORDED. FUND GROUP 76, ACCOUNT RANGE 076000-079999.


Transfer in of USAS cash balances to one USAS state appropriation from another USAS state appropriation

Transfer of Student Service Fees Equity from a cost center in the Auxiliary Enterprises Unrestricted Fund Group (Ledger 3).

Transfer of equity (originating from endowment income from the Moores Endowment) from a cost center in the Designated Unrestricted Current Fund Group (Ledger 2).

NON-MANDATORY TRANSFER OF DEPARTMENTAL REPLACEMENT FUNDS FROM ANOTHER FUND GROUP. TRANSFER OF DEPARTMENTAL FUNDS EQUITY FROM A DEPARTMENTAL COST CENTER FOR THE PURPOSE OF ESTABLISHING A RENEWAL AND REPLACEMENT RESERVE FOR EQUIPMENT, IN ACCORDANCE WITH THE DIRECTIVES OF UNIVERSITY MANAGEMENT AS DOCUMENTED IN AN APPROVED PLAN. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND BUDGET OFFICES.

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NON-MANDATORY TRANSFER OF HEAF FUNDS FROM ANOTHER FUND GROUP. TRANSFER OF HEAF FUNDS EQUITY FROM A CAMPUS COST CENTER, IN ACCORDANCE WITH THE DIRECTIVES OF UNIVERSITY MANAGEMENT. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND BUDGET OFFICES.

Non-Mandatory Transfer Of Equity Balance From Another Fund.Transfer of institutional or departmental fund equity balances from another fund cost center, for the purpose of providing sufficient equity funds to insure continuity of departmental operations, in accordance with the directives of University management. Restriced to use by campus accounting and budget offices.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO OTHER SYSTEM COST CENTERS. USED FOR THE CORE POOL ENDOWMENT.

TO IDENTIFY TRANSFERS IN FROM ENDOWMENT INCOME BENEFICIARY COST CENTERS FOR ENDOWMENT MATCHING FUNDS.

TO IDENTIFY TRANSFERS OF ENDOWMENT INCOME IN FROM THE INCOME BENEFICIARY COST CENTER. ALLOWABLE ONLY IF ALLOWED BY TERMS OF ENDOWMENT.

To identify transfers in of mineral rights and royalties designated for campus use but dedicated to endowments by management though the use of quasi endowments.Nonmandatory Transfer In - Use for reclassifying Construction In Progress (CIP) in Plant Funds.

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REDUCTIONS TO RETIREMENT OF DEBT ACCOUNT FUND BALANCES TO REDUCE THE OBLIGATIONS ISSUED IN SECURITIES MARKETS ACCORDING TO A SET SCHEDULE OF PAYOFF OR AS APPROVED.

FOR USE BY THE CONTROLLER'S DEPARTMENT ONLY.

REDUCTIONS TO RETIREMENT OF DEBT ACCOUNT FUND BALANCES TO REDUCE THE OBLIGATIONS FOR FUNDS BORROWED FROM FINANCIAL INSTITUTIONS OR OTHER COMPONENTS ACCORDING TO A SET SCHEDULE OF PAYOFF OR AS APPROVED.


REDUCTIONS TO RETIREMENT OF DEBT ACCOUNT FUND BALANCES TO REDUCE THE OBLIGATION FOR FINANCING COSTS INCURRED FROM BORROWING.


REDUCTIONS TO RETIREMENT OF DEBT ACCOUNT FUND BALANCES TO REDUCE THE OBLIGATIONS FOR BORROWING WHEN REPLACED BY OTHER DEBT OBLIGATIONS.


Financing costs related to the retirement of long term bonded indebtedness that have been incurred during the fiscal year accounting period, but have not yet been paid to the bond holders. These expenses represent liabilities at the end of the fiscal year. Restricted to use by UH component accounting and budget offices.

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CAPITAL ASSETS THAT HAVE BEEN ABANDONED. Fund Equity

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A reduction in the unexpended portion of the bond premium (the difference between the price paid by investors for university issued debt securities and the par value). The reduction results in a decrease in the effective interest rate paid to the bond holders.

A reduction in the unexpended portion of the bond discount (the difference between the price paid by investors for university issued debt securities and the par value). The reduction results in an increase in the effective interest rate paid to the bond holders.

REDUCTION TO PLANT FUNDS DUE TO WRITE OFF OF RECORDED FIXED ASSETS RESULTING FROM ACTIONS OTHER THAN THOSE SPECIFIED IN THE FOLLOWING ACCOUNT CONTROLS.

RESERVED FOR USE BY CONTROLLER'S OFFICE.CAPITAL ASSETS SOLD THROUGH AUCTION, SEALED BID OR OTHER APPROVED MANNER.

CAPITAL ASSETS THAT HAVE BEEN LOST OR STOLEN. REQUIRES APPROVAL FROM STATE AUDITOR.

CAPITAL ASSETS THAT HAVE BEEN TRANSFERRED TO ANOTHER STATE AGENCY OR VOLUNTARY ASSISTANCE ORGANIZATION.

REDUCTION TO PLANT FUNDS RESULTING FROM RECLASSIFICATION OF CAPITALIZED ASSET TO EXPENSE, SUCH AS REPLACEMENT OR REPAIR.

FOR CONTROLLER'S OFFICE USE ONLY.CAPITAL ASSETS THAT ARE NO LONGER FUNCTIONAL DUE TO EXCESSIVE USE.CAPITAL ASSETS THAT NO LONGER MEET FUNCTIONAL REQUIREMENTS.CAPITAL ASSETS THAT HAVE BEEN TRADED-IN FOR SIMILAR, NEWER ASSETS.

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Fund EquityIN THE LEASE PURCHASES LIABILITY. Fund Equity

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CAPITAL ASSETS THAT HAVE LOST THEIR FORM OR IDENTITY THROUGH EXPERIMENTATION OR OTHER HEAVY USE.LIBRARY BOOKS THAT HAVE BEEN REMOVED FROM CIRCULATION.

CAPITAL ASSETS THAT HAVE BEEN RETURNED TO A VENDOR FOR NOT MEETING AN INTENDED PURPOSE.

CAPITAL ASSETS THAT HAVE BEEN RETURNED TO A SPONSOR. THESE ASSETS ARE USUALLY CLASSIFIED AS "HELD-IN-TRUST".ASSETS WHICH HAVE BEEN CAPITALIZED MORE THAN ONCE AT AN INITIAL VALUE.

REDUCTIONS TO PLANT FUND BALANCES AS A RESULT OF THE RECLASSIFICATION OF LONG TERM BONDED DEBT FROM UNEXPENDED PLANT FUNDS TO INVESTMENT IN PLANT FUNDS.

INVESTMENT IN PLANT REDUCTION THAT IS OFFSET BY AN INCREASE IN THE BONDS PAYABLE LIABILITY.

INVESTMENT IN PLANT REDUCTION THAT IS OFFSET BY AN INCREASE IN THE NOTES PAYABLE LIABILITY.

INVESTMENT IN PLANT REDUCTION THAT IS OFFSET BY AN INCREASE IN THE EQUIPMENT HELD IN TRUST LIABILITY.

Account used to recognize the increase in fund equity resulting from a sale of capitalized fixed asset to a non-state entity or another state agency. In the sale, cash is exchanged and the amount paid is greater than the net book value of the asset.

Account used to recongnize the decrease in fund equity resulting from a sale of a capitalized fixed asset to a non-state entity or another state agency. In the sale, cash is exchanged and the amount paid is less than the net book value of the asset.

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GASB 34 Adjustment - Infrastructure Assets Changes Fund EquityGASB 34 Adjustment - Facilities Assets Changes Fund Equity

GASB 34 Adjustment - Other Capital Asset Additions Fund Equity

GASB 34 Adjustment - Other Capital Asset Reductions Fund Equity

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Account used to recognize the increase in fund equity resulting from the transfer of title of a capitalized fixed asset to or from another state agency.

Account used to recognize the decrease in fund equity resulting from the transfer of title of a capitalized fixed asset to or from another state agency.

Commercial Paper Payable - Debt To Unexpended Plant FundsReductions to plant fund equity balances as a result of the reclassification of short term commercial paper debt from Unexpended Plant Funds to Investment In Plant Funds.

Commercial Paper Payable - Equity ReductionReductions in the Investment In Plant equity balance that is offset by an increase in the commercial paper payable liability.

Capital assets that have been transferred out to a non-Texas agency, and so are treated as deletions by State Property Accounting.GASB 34 Adjustment - Capitalization Threshold ChangesGASB 34 Adjustment - Prior Year Accumulated Depreciation

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --BUILDINGS & BUILDING IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --INFRASTRUCTURE.

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RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --FACILITIES & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --FURNITURE & EQUIPMENT.

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --VEHICLES.

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --BOATS.

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --LIBRARY BOOKS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --MUSEUMS & ART COLLECTIONS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT --OTHER CAPITAL ASSETS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION FOR PRIOR YEAR ADJUSTMENTS TO BEGINNING BALANCE ON CAPITAL ASSETS REPORT -- AIRCRAFT (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--BUILDINGS & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--INFRASTRUCTURE.

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RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--FACILITIES & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--FURNITURE & EQUIPMENT.

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--VEHICLES.

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--BOATS.

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--LIBRARY BOOKS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--MUSEUMS & ART COLLECTIONS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT--OTHER CAPITAL ASSETS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION OUT OF ADDITIONS COLUMN ON 15A CAPITAL ASSET RPT -- AIRCRAFT (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--BUILDINGS & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--INFRASTRUCTURE.

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--FACILITIES & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--FURNITURE & EQUIPMENT.

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--VEHICLES.

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RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--BOATS.

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--LIBRARY BOOKS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--MUSEUMS & ART COLLECTIONS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT--OTHER CAPITAL ASSETS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECIATION INTO DELETIONS COLUMN ON 15A CAPITAL ASSET RPT -- AIRCRAFT (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR BUILDINGS & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR INFRASTRUCTURE.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR FACILITIES & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR FURNITURE & EQUIPMENT.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR VEHICLES.

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RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR BOATS.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR LIBRARY BOOKS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR MUSEUM & ART COLLECTIONS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR OTHER CAPITAL ASSETS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE INCREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR AIRCRAFT (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR BUILDINGS & OTHER IMPROVEMENTS.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR INFRASTRUCTURE.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR FACILITIES & OTHER IMPROVEMENTS.

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RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR FURNITURE & EQUIPMENT.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR VEHICLES.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR BOATS.

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR LIBRARY BOOKS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR MUSEUM & ART COLLECTIONS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR OTHER CAPITAL ASSETS (DEPRECIABLE).

RECLASS ACCUMULATED DEPRECATION ON TRANSFERRED ASSETS INTO THE DECREASE INTERAGENCY TRANSFERS COLUMN ON 15A CAPITAL ASSET REPORT ON LINE FOR AIRCRAFT (DEPRECIABLE).

RECLASS ACCUMULATED AMORTIZATION - PRIOR YEAR ADJUSTMENTS - COMPUTER SOFTWARE-PURCHASED

RECLASS ACCUMULATED AMORTIZATION - PRIOR YEAR ADJUSTMENTS - COMPUTER SOFTWARE-DEVELOPED.

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RECLASS ACCUMULATED AMORTIZATION - PRIOR YEAR ADJUSTMENTS - OTHER INTANGIBLE ASSETS.

RECLASS ACCUMULATED AMORTIZATION - ADDITIONS - COMPUTER SOFTWARE-PURCHASED

RECLASS ACCUMULATED AMORTIZATION - ADDITIONS - COMPUTER SOFTWARE-DEVELOPEDRECLASS ACCUMULATED AMORTIZATION - ADDITIONS - OTHER INTANGIBLE ASSETS

RECLASS ACCUMULATED AMORTIZATION - DELETIONS - COMPUTER SOFTWARE-PURCHASED

RECLASS ACCUMULATED AMORTIZATION - DELETIONS - COMPUTER SOFTWARE-DEVELOPEDRECLASS ACCUMULATED AMORTIZATION - DELETIONS - OTHER INTANGIBLE ASSETS

RECLASS ACCUMULATED AMORTIZATION - INCREASE/TRANSFERS - COMPUTER SOFTWARE-PURCHASED

RECLASS ACCUMULATED AMORTIZATION - INCREASE/TRANSFERS - COMPUTER SOFTWARE-DEVELOPED

RECLASS ACCUMULATED AMORTIZATION - INCREASE/TRANSFERS - OTHER INTANGIBLE ASSETS

RECLASS ACCUMULATED AMORTIZATION - DECREASE/TRANSFERS - COMPUTER SOFTWARE-PURCHASED

RECLASS ACCUMULATED AMORTIZATION - DECREASE/TRANSFERS - COMPUTER SOFTWARE-DEVELOPED

RECLASS ACCUMULATED AMORTIZATION - DECREASE/TRANSFERS - OTHER INTANGIBLE ASSETS

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REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 10% OF FEDERALLY SPONSORED STUDENT LOANS TO TEACHERS BEFORE 7/2/72.

FOR USE BY STUDENT ACCOUNTING ONLY.

REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 15% OF FEDERALLY SPONSORED STUDENT LOANS TO TEACHERS BEFORE 7/2/72.


REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 10% OF FEDERALLY SPONSORED STUDENT LOANS TO TEACHERS AFTER 7/2/72.








REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCEINTEREST FOR FEDERALLY FUNDED LOANS DUE TO DEATH OF THE STUDENT.


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REDUCTION TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCE AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO DISABILITY OF THE STUDENT.


REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCE AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO MILITARY SERVICE BY THE STUDENT.


REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF THE LOAN BALANCE AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO BANKRUPTCY OF A STUDENT.


REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 15% OF LOAN BALANCE AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO QUALIFIED VOLUNTARY SERVICE BY A STUDENT.


REDUCTIONS TO LOAN FOR FORGIVENESS OF 20% OF LOAN BALANCE AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO QUALIFIED VOLUNTARY SERVICE BY A STUDENT.


REDUCTIONS TO LOAN FUNDS FOR FORGIVENESS OF 12% OF LOAN BALANCE AND INTEREST FOR FEDERALLY FUNDED LOANS DUE TO QUALIFIED MILITARY SERVICE BY A STUDENT PRIOR TO 7/72.


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REDUCTION TO LOAN FUND BALANCES FOR FORGIVENESS OF ACCUMULATED FINANCE CHARGES ON STUDENT LOANS.


FORGIVENESS OF 15% OF FEDERALLY FUNDED LOAN PRINCIPAL AND INTEREST FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS OFFICER.

FORGIVENESS OF 20% FEDERALLY FUNDED LOAN PRINCIPAL AND INTEREST FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS OFFICER.

FORGIVENESS OF 30% FEDERALLY FUNDED LOAN PRINCIPAL AND INTEREST FOR QUALIFYING SERVICE AS LAW ENFORCEMENT OR CORRECTIONS OFFICER.

REDUCTIONS TO NON-FEDERAL LOAN FUND BALANCES FOR LOAN PRINCIPAL DEEMED UNCOLLECTIBLE.


REDUCTION TO FEDERALLY SPONSORED STUDENT LOAN PROGRAMS FOR LOAN BALANCES AND ACCRUED INTEREST UNABLE TO BE COLLECTED AND TAKEN OVER BY THE FEDERAL GOVERNMENT TO ATTEMPT TO COLLECT.


EXPENSES TO ACCOUNT FOR, MONITOR AND FILE REPORT FOR FEDERALLY SPONSORED STUDENT LOAN PROGRAMS AND CHARGED TO A LEDGER 6 LOAN FUND ACCOUNT.


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COMMISSIONS/COLLECTION COSTS PAID TO AN OUTSIDE COLLECTION AGENCY FOR DEFAULTED STUDENT LOANS WHEN THE AGENCY DOES COLLECT.


COSTS INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES RELATED TO COLLECTING DEFAULTED STUDENT LOANS.


COSTS INCURRED DIRECTLY BY THE UNIVERSITY FOR ACTIVITIES RELATED TO LEGAL MATTERS IN COLLECTING DEFAULTED STUDENT LOANS.


PAYMENT TO THE FEDERAL GOVERNMENT FOR STUDENT LOAN PROGRAM FUNDS REMAINING OR OTHER ADJUSTMENTS.

PAYMENTS MADE TO A UNIVERSITY FUND OTHER THAN A LOAN FUND FOR STUDENT LOAN PROGRAM FUNDS REMANINING OR OTHER ADJUSTMENTS.

REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 15% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A SPECIAL EDUCATION TEACHER.


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REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 15% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEARS OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 20% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 30% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS OF WORKING IN THE FIELD OF EARLY INTERVENTION SERVICES.

CANCELLATION OF 15% OF PRINCIPAL BALANCE OUTSTANDING AND THE RELATED INTEREST ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEAR WORKING AS A NURSE OR MEDICAL TECHNICIAN.

CANCELLATION OF 20% OF PRINCIPAL BALANCE OUTSTANDING AND THE RELATED INTEREST ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE THIRD AND FOURTH YEARS WORKING AS A NURSE OR MEDICAL TECHNICIAN

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REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 30% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIFTH YEAR OF WORKING AS A NURSE OR MEDICAL TECHNICIAN.

REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 15% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR THE FIRST AND SECOND YEARS OF WORKING FOR A CHILD OR FAMILY SERVICE AGENCY.



REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 15% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A TEACHER OF MATH, SCIENCE, OR FOREIGN LANGUAGES.


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LOAN PRINCIPAL AND INTEREST CANCELLATION-15% ISD LIBRARY PERSONNELReductions to loan funds for forgiveness of 15% of loan principal and interest of federally sponsored student loans for qualifying services as independent school district (ISD) library personnel.



REDUCTION TO LOAN FUNDS FOR THE CANCELLATION OF 15% OF THE PRINCIPAL BALANCE OUTSTANDING ON A FEDERAL STUDENT LOAN PROGRAM. CANCELLATION IS GRANTED FOR WORKING AS A HEAD START TEACHER.


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THE DIFFERENCE BETWEEN THE PROCEEDS FROM THE SALE OF EQUITY,BONDS, OR OTHER INVESTMENTS AND THE COST BASIS OF THE PROCEEDS OF THE SALE ARE LESS THAN THE COST.

USED ONLY IN THE ENDOWMENT ACCOUNTS BY THE CONTROLLER'S DEPARTMENT.

THE DIFFERENCE BETWEEN THE FAIR MARKET VALUE OF INVESTMENTS AT THE BEGINNING OF AN ACCOUNTING PERIOD AND AT THE END OF AN ACCOUNTING PERIOD, TAKING INTO CONSIDERATION INVESTMENT PURCHASES, SALES, AND REDEMPTIONS AND WHICH RESULTS IN A DECREASE IN VALUE.

MISCELLANEOUS REDUCTIONS DIRECTLY TO FUND BALANCES.

FOR USE BY CONTROLLER'S OFFICE ONLY.

Other Fund Deductions - Trustee Charges.Miscellaneous administrative fees charged by bond trustees for handling repayments and other matters involving bonds issued.


Other fund deductions for fees, amortization cross-campus, and charges related to bond issuance, debt service, and investment of proceeds.

MISCELLANEOUS FEES CHARGED TO COVER THE COST OF PLACING A NOTE ISSUE ON THE INVESTMENT MARKET.

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REDUCTION TO FUND BALANCES FOR AMOUNTS PAID IN ADVANCE FOR OTHER PARTIES TO RETAIN IN THE UNIVERSITY'S NAME FOR FUTURE USE, USUALLY FOR A PURCHASE.

USED AS A CONTRA ACCOUNT WHEN RECORDING THE DETAILED REVENUES FROM MASTERCARD AND VISA TRANSACTIONS. OFFSET TO ACCOUNT CONTROL 4606.

REDUCTION TO FUND BALANCES FOR APPROPRIATED FUNDS FOR WHICH TIME HAS EXPIRED AND THE FUNDS HAVE NOT BEEN USED OR ENCUMBERED.

THE DEFICIT DIFFERENCE BETWEEN ACTUAL CASH DEPOSITED AND RECORDED FOR LOAN FUND ACCOUNTS (LEDGER 6).

ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF CITY OR OTHER MUNICIPAL GOVERNMENT ENTITIES' CONTRACT AND GRANT (LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.

FOR USE BY OSP AND CONTROLLER'S OFFICE ONLY.

ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF CORPORATIONS AND OTHER NON-GOVERNMENTAL SOURCES CONTRACT AND GRANT (LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.


ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF FEDERAL NON-LETTER OF CREDIT GOVERNMENTAL AGENCY CONTRACT AND GRANT (LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.


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Fund EquityEXTRAORDINARY LOSSES Fund Equity

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ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF FEDERAL LETTER OF CREDIT GOVERNMENTAL AGENCY CONTRACT AND GRANT (LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.


ADJUSTMENTS DUE TO TRANSFER OF BUDGETS OR CANCELLATION OF STATE GOVERNMENTAL AGENCY CONTRACT AND GRANT (LEDGER 5) BUDGETS THAT REDUCE THE AWARD AMOUNT.


REDUCTIONS TO THE POOLED INVESTMENTS ACCOUNT FOR RESTRICTED DONOR GIFTS TO THE INTEREST AND DIVIDEND INCOME EARNED, ALLOCATED AND TRANSFERRED TO THE INDIVIDUAL RESTRICTED OR UNRESTRICTED ACCOUNTS AS SPECIFIED BY THE DONOR.

FOR USE BY THE CONTROLLER'S OFFICE ONLY.DESTRUCTION AND DAMAGE CAUSED BY NATURAL DISASTER.

Reduction of Equity in individual Endowed Investment cost centers reflecting the amount of income transferred to the individual restricted and unrestricted cost centers established for this purpose.TO IDENTIFY ENDOWMENT INCOME RETURNED TO PRINCIPAL.FUNDS TO ENDOWMENTS FROM NON-ENDOWED FUNDS WITHIN THE UNIVERSITY.

Capital assets that have been transferred out to another state agency, voluntary assistance organization, or other institution.

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Fund Equity

Fund Equity

Capital assets that have been transferred in from another state agency or institution.

Transfer-out of State appropriated USAS funds from another state agency. To recognize amounts disbursed to UH-System Administration (783).Restricted to use by campus accounting and budget offices.

Transfer-out of State appropriated USAS funds from another state agency. To recognize amounts disbursed to UH-Clear Lake (759).Restricted to use by campus accounting and budget offices.

Transfer-out of State appropriated USAS funds from another state agency. To recognize amounts disbursed to UH-Downtown (784).Restricted to use by campus accounting and budget offices.

Transfer-out of State appropriated USAS funds from another state agency. To recognize amounts disbursed to UH-Victoria (765).Restricted to use by campus accounting and budget offices.

Transfer-out of State appropriated USAS funds from another state agency. To recognize amounts disbursed to University of Houston (730).Restricted to use by campus accounting and budget offices.

Transfer-out of State appropriated USAS funds from another state agency. To recognize amounts disbursed to entities outside the University of Houston System.Restricted to use by campus accounting and budget offices.

NON-MANDATORY TRANSFER TO SYSTEM ADMINISTRATION.


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NON-MANDATORY TRANSFER TO UH-CLEAR LAKE.


NON-MANDATORY TRANSFER TO UH-DOWNTOWN.


NON-MANDATORY TRANSFER TO UH-VICTORIA.


NON-MANDATORY TRANSFER TO UH.


TO IDENTIFY TRANSFERS FROM CAMPUSES TO UHSA FOR INSTITUTIONAL ADVANCEMENT ASSESSMENTS.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO UH.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO UHCL.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO UHD.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO UHV.

ENDOWMENT MATCHING FUND - INTERCAMPUS TRANSFERS OUTTo record intercampus transfers out of Endowment Matching Fund income.

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ENDOWMENT INCOME - INTERCAMPUS TRANSFERS OUTTo record intercampus transfers out of Endowment income.

MANDATORY TRANSFER TO SYSTEM ADMINISTRATION.


MANDATORY TRANSFER TO UH-CLEAR LAKE.


MANDATORY TRANSFER TO UH-DOWNTOWN.


MANDATORY TRANSFER TO UH-VICTORIA.


MANDATORY TRANSFER TO UH.


REQUIRED FUND TRANSFERS FROM COMPONENT TO ANOTHER TO RETIRE DEBT THAT DOES NOT RELATE TO THE GENERAL USE FEE OR SKILES PROGRAM. RESTRICTED FOR CONTROLLER'S DEPARTMENT USE ONLY.

REQUIRED TRANSFER OF FUNDS REVENUE TRANSFERS TO SYSTEM FROM A COMPONENT CAMPUS TO SYSTEMS ADMINISTRATION FOR THE RETIREMENT OF DEBT WHERE THE FUNDS ORIGINATED FROM AN INTERCOMPONENT AGREEMENT. RESTRICTED FOR CONTROLLER'S DEPARTMENT USE ONLY.

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DESIGNATED TUITION PLEDGED - CLEAR LAKE

FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH CLEAR LAKE AS AGREED FROM STUDENT DESIGNATED TUITION FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


DESIGNATED TUITION PLEDGED - DOWNTOWN

FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH DOWNTOWN AS AGREED FROM STUDENT DESIGNATED TUITION FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


DESIGNATED TUITION PLEDGED - VICTORIA

FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH VICTORIA AS AGREED FROM STUDENT DESIGNATED TUITION FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


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DESIGNATED TUITION PLEDGED - UNIVERSITY OF HOUSTON

FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH AS AGREED FROM STUDENT DESIGNATED TUITION FEES (PREVIOUSLY REFERRED TO AS GENERAL USE FEES OR BUILDING USE FEES.)


FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH CLEAR LAKE WHERE FUNDS WERE COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH DOWNTOWN WHERE FUNDS WERE COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH VICTORIA WHERE FUNDS WERE COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


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FUND TRANSFER TO ANOTHER CAMPUS PLANT FUND DEBT RETIREMENT ACCOUNT BY UH WHERE FUNDS WERE COLLECTED FROM $5 OF STUDENT TUITION PER SEMESTER AS ALLOWED BY THE TEXAS EDUCATION CODE.


REQUIRED TRANSFER OF FUNDS TO THE CURRENT GENERAL UNRESTRICTED FUND GROUP, LEDGER 1, OTHER THAN FROM THE SERVICE ACCOUNTS GROUP (18XXXX).

REQUIRED TRANSFER OF FUNDS TO THOSE LEDGER 1 ACCOUNTS THAT HAVE BEEN DESIGNATED AS SERVICE DEPARTMENTS (18XXXX) PROVIDING GOODS AND SERVICES TO THE UNIVERSITY AND ARE NOT SELF-SUPPORTING.

REQUIRED TRANSFER OF FUNDS TO THE DESIGNATED UNRESTRICTED FUND GROUP LEDGER 2.

REQUIRED TRANSFER OF FUNDS TO LOAN FUND ACCOUNTS IN LEDGER 6 TO RECORD THE UNIVERSITY'S PORTION OF STUDENT LOAN PROGRAMS AS REQUIRED BY THE FEDERAL GOVERNMENT.

REQUIRED TRANSFER OF UNRESTRICTED FUNDS TO AN AUXILIARY ENTERPRISES (LEDGER 3) ACCOUNT.REQUIRED TRANSFER OF LOCAL FUNDS TO RESTRICTED LOCAL ACCOUNTS (LEDGER 4).

REQUIRED TRANSFER OF FUNDS TO RESTRICTED FINANCIAL AID FUNDS IN LEDGER 4 ACCOUNTS.

REQUIRED TRANSFER OF FUNDS TO RESTRICTED SPONSORED PROGRAMS FUND ACCOUNTS (LEDGER 5).REQUIRED TRANSFER OF FUNDS TO LEDGER 6 STUDENT LOAN FUND ACCOUNTS.

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REQUIRED TRANSFER OF FUNDS TO LOAN FUND ACCOUNTS IN LEDGER 6 TO RECORD THE UNIVERSITY'S PORTION OF STUDENT LOAN PROGRAMS AS REQUIRED BY THE FEDERAL GOVERNMENT.REQUIRED TRANSFER OF FUNDS TO LEDGER 6 ENDOWMENT FUND ACCOUNTS.

REQUIRED TRANSFER OF FUNDS LEDGER 7 TO BE USED FOR THE CONSTRUCTION OR MAINTENANCE OF BUILDINGS AND CAPITAL EQUIPMENT. ACCOUNTS 070000-072999.

REQUIRED TRANSFER OF FUNDS TO LEDGER 7 RENEWAL AND REPLACMENT ACCOUNTS (073000-074999).

REQUIRED TRANSFER OF FUNDS TO ACCOUNTS RELATED TO THAT PART OF TUITION FEE (GENERAL USE FEE) PAYMENTS USED TO RETIRE DEBT AS STATED IN THE TEXAS EDUCATION CODE.

REQUIRED TRANSFER OF FUNDS TO LEDGER 7 ACCOUNTS SPECIFICALLY SET UP FOR THE RETIREMENT OF DEBT (075000-075999).

REQUIRED TRANSFER OF FUNDS TO ACCOUNTS RELATED TO THAT PART OF TUITION PAYMENTS USED TO RETIRE DEBT AS STATED IN THE TEXAS EDUCATION CODE.

REQUIRED TRANSFER OF FUNDS TO LEDGER 7 CAPITALIZED FIXED ASSET ACCOUNT (076000-079999).

Mandatory Transfer To Retirement of Indebtedness Fund Group - HEAF Debt Service Funds From UH-Clear Lake.Fund transfer to a campus Plant Fund debt retirement cost center by UH-Clear Lake, as agreed, from Higher Education Assistance Funds (HEAF). Restricted for Accounting Department use only.

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Mandatory Transfer to Retirement of Indebtedness Fund Group - HEAF Debt Service Funds From UH-Downtown.Fund transfer to a campus Plant Fund debt retirement cost center by UH-Downtown, as agree, from Higher Education Assistance Funds(HEAF). Restricted for Accounting Department use only.

Mandatory Transfer to Retirement of Indebtedness Fund Group-HEAF Debt Service Funds From UH-Victoria.Fund transfer to a campus Plant Fund debt retirement cost center by UH-Victoria, as agreed, from Higher Education Assistance Funds (HEAF). Restricted for Accounting Department use only.

Mandatory Transfer To Retirement of Indebtedness Fund Group-HEAF Debt Service Funds From University of Houston.Fund transfer to a campus Plant Fund debt retirement cost center by University of Houston, as agreed, from Higher Education Assistance Funds (HEAF). Restricted for Accounting Department use only.

FUND TRANSFER TO A LEDGER 1, CURRENT UNRESTRICTED GENERAL ACCOUNT, OTHER THAN A 018XXX ACCOUNT.

FUND TRANSFER TO A LEDGER 1 ACCOUNT WHICH IS A SERVICE DEPARTMENT THAT PROVIDES GOODS AND SERVICES TO THE UNIVERSITY AND IS NOT SELF-SUPPORTING. ACCOUNTS ARE IN THE 018XXX SERIES.

FUND TRANSFER FROM SPRING SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

FUND TRANSFER FROM SUMMER SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

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FUND TRANSFER TO LEDGER 2 GRANT ACCOUNTS FOR FALL TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.

RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER TO LEDGER 2 GRANT ACCOUNTS FOR SPRING TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM. RESTRICTED FOR USE BY STUDENT ACCOUNTING SERVICES.

FUND TRANSFER TO LEDGER 2 GRANT ACCOUNTS FOR SUMMER TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.


FUND TRANSFER FROM FALL SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

DECREASE IN AN ACCOUNT'S FUND BALANCE RESULTING FROM A DISTRIBUTION OF A PORTION OF THE AVAILABLE FUND BALANCE IN THAT ACCOUNT TO ANOTHER ACCOUNT.

RESTRICTED FOR USE IN THE EDUCATIONAL AND GENERAL FUND (LEDGER 1). RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.

TRANSFER TO AN ACCOUNT IN THE DESIGNATED UNRESTRICTED FUND GROUP (LEDGER 2).

FUND TRANSFER FROM SPRING SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

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FUND TRANSFER FROM SUMMER SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

FUND TRANSFER TO LEDGER 6 LOAN ACCOUNTS FOR FALL TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.


FUND TRANSFER TO LEDGER 6 LOAN ACCOUNTS FOR SPRING TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.


FUND TRANSFER TO LEDGER 6 LOAN AMOUNTS FOR SUMMER TUITION SET ASIDE FOR THE TEXAS PUBLIC EDUCATION GRANT PROGRAM.


FUND TRANSFER FROM FALL SEMESTER TUITION ACCOUNTS USED TO RETIRE DEBT AS ALLOWED UNDER THE TEXAS EDUCATION CODE.

NON-MANDATORY TRANSFER TO DESIG-DES TUIT FD BAL REALLOCATION

DECREASE IN AN ACCOUNT'S FUND BALANCE RESULTING FROM A DISTRIBUTION OF A PORTION OF THE AVAILABLE DESIGNATED TUITION (GENERAL USE FEE) FUND BALANCE IN THAT ACCOUNT TO ANOTHER ACCOUNT.

RESTRICTED FOR USE IN THE DESIGNATED FUND (LEDGER 2). RESTRICTED FOR FINANCE DEPARTMENT USE ONLY.

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TRANSFER TO AN ACCOUNT IN AUXILIARY ENTERPRISES UNRESTRICTED FUND GROUP (LEDGER 3).TRANSFER TO AN ACCOUNT IN CURRENT RESTRICTED FUND GROUP (LEDGER 4).NON-MANDATORY TRANSFER OF FUNDS TO SCHOLARSHIP FUND GROUP (LEDGER 4).

TRANSFER TO AN ACCOUNT IN THE RESTRICTED SPONSORED PROGRAMS CONTRACTS AND GRANTS FUND GROUP (LEDGER 5).TRANSFER TO A LOAN FUND ACCOUNT IN THE LEDGER 6 FUND GROUP.TRANSFER TO AN ENDOWMENT ACCOUNT IN THE LEDGER 6 FUND GROUP.

TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP IDENTIFIED AS UNEXPENDED PLANT FUNDS, FUND GROUP 70, ACCOUNT RANGE 070000-072999.


TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP IDENTIFIED AS RENEWAL AND REPLACEMENT FUNDS, FUND GROUP 72, ACCOUNT RANGE 073000-074999. RESTRICTED FOR USE BY PLANT ACCOUNTING.

TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP USED TO ACCUMULATE FUNDS TO RETIRE DEBT ON PHYSICAL PLANT ASSETS. FUND GROUP 74, ACCOUNT RANGE 075000-075999.


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TRANSFER TO AN ACCOUNT IN THE LEDGER 7 FUND GROUP WHERE PHYSICAL PLANT AND EQUIPMENT ASSETS ARE RECORDED. FUND GROUP 76, ACCOUNT RANGE 076000-079999.


Transfer out of USAS cash balances from one USAS state appropriation to another USAS state appropriation

Transfer of Student Service Fees Equity to a cost center in the Auxiliary Enterprises Unrestricted Fund Group (Ledger 3).

Transfer of equity (originating from endowment income from the Moores Endowment) to a cost center in the Auxiliary Enterprises Unrestricted Current Fund Group (Ledger 3).

NON-MANDATORY TRANSFER OF HEAF FUNDS TO THE PLANT FUND GROUP. TRANSFER OF HEAF FUNDS EQUITY TO A CAMPUS PLANT FUND COST CENTER, IN ACCORDANCE WITH THE DIRECTIVES OF UNIVERSITY MANAGEMENT. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND BUDGET OFFICES.

NON-MANDATORY TRANSFER OF DEPARTMENTAL REPLACEMENT FUNDS TO THE PLANT FUND GROUP. TRANSFER OF DEPARTMENTAL FUNDS EQUITY TO A DEPARTMENTAL PLANT FUND COST CENTER FOR THE PURPOSE OF ESTABLISHING A RENEWAL AND REPLACEMENT RESERVE FOR EQUIPMENT, IN ACCORDANCE WITH THE DIRECTIVES OF UNIVERSITY MANAGEMENT AS DOCUMENTED IN AN APPROVED PLAN. RESTRICTED TO USE BY CAMPUS ACCOUNTING AND BUDGET OFFICES.

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Fund EquityAFR - Other Fund Additions Fund Equity

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Fund Equity

Non-Mandatory Transfer Of Equity Balance To Another Fund.Transfer of institutional or departmental fund equity balances to another fund cost center, for the purpose of providing sufficient equity funds to insure continuity of departmental operations, in accordance with the directives of University management. Restriced to use by campus accounting and budget offices.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS RECORDED AT UHS FOR WHICH INCOME IS THEN DISTRIBUTED TO OTHER SYSTEM COST CENTERS. USED FOR THE CORE POOL ENDOWMENT.

TO IDENTIFY TRANSFERS OUT OF ENDOWMENT INCOME BENEFICIARY COST CENTERS TO OTHER COST CENTERS FOR ENDOWMENT MATCHING FUNDS.

TO IDENTIFY TRANSFERS OF ENDOWMENT INCOME OUT OF THE INCOME BENEFICIARY COST CENTER. ALLOWABLE ONLY IF ALLOWED BY TERMS OF ENDOWMENT.

To identify transfers out of mineral rights and royalties designated for campus use but dedicated to endowments by managment though the use of quasi endowments.Nonmandatory Transfer Out - Use for reclassifying Construction In Progress (CIP) in Plant Funds.

TO IDENTIFY DISTRIBUTIONS FROM ENDOWMENTS FOR INSTITUTIONAL ADVANCEMENT ASSESSMENTS.

RESTATEMENT - TRS PENSIONS - Record TRS pension restatement of beginning balance as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

For Beginning Balance restatements not specified by other accounts.

Tuition Discount - AFR adjusting entry to record tuition discount for financial reporting purposes.

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Student Aid Expenses - AFR adjusting entry to record tuition discount for financial reporting purposes.

GASB 33 Gift Revenue to be used for financial reporting purposes for reporting revenues related to gift pledges.

GASB 33 Additional Gift Revenue to be used for financial reporting purposes for reporting revenues related to gift pledges.

AFR - IDC elimination account for federal grants and used exclusively for financial reporting purposes.

AFR - IDC elimination account for federal pass-through grants and used exclusively for financial reporting purposes.AFR - IDC elimination account for state grants and used exclusively for financial reporting purposes.

AFR - IDC elimination account for state pass-through grants and used exclusively for financial reporting purposes.AFR - IDC elimination account for local grants and used exclusively for financial reporting purposes.

AFR - IDC elimination account for private grants and used exclusively for financial reporting purposes.

AFR - SEFA Grant Revenue Offset Account not displayed on SEFA and used exclusively for financial reporting purposes.

Interest Income - Proceeds from interest income for allocation of interest and investment income for financial reporting purposes in the preparation of the Statement of Cash Flows.

Investment Income - Proceeds from investment income for allocation of interest and investment income for financial reporting purposes in the preparation of the Statement of Cash Flows.

Tuition Discount - AFR adjusting entry to record tuition discount against auxiliary sales and services for portion of institutional aid that pays for residence halls and parking; for financial reporting purposes.

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Fund EquityGASB 33 Uncollectible pledges written off Fund EquityAFR - Capital Outlay Acquisitions Fund EquityAFR - Vacation Expense Fund EquityAFR - Worker's Compensation Claims Fund EquityAFR - Unemployment Compensation Claims Fund Equity

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OTHER CASH TRANSFER WITHIN A FUND OR ACCOUNT BETWEEN AGENCIESThis account substitutes for 42414. To avoid inflating revenue & expense, 39425 & 39525 will be used to transfer cash back & forth between UH & THECB.

GAAP elimination of multi-fund revenue recognition for fees earned from federal agencies to cover the cost of complying with various reporting requirements.

Student Aid Expenses - AFR adjusting entry to record tuition discount for financial reporting purposes.

AFR - SEFA Grant Expense Offset Account not displayed on SEFA and used exclusively for financial reporting purposes.

AFR - Pass-Thru Adjustment account which is included on SEFA or SPTR and is used exclusively for financial reporting purposes.

TRS PENSION EXPENSE. To record TRS pension expense as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

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Revenue Tuition and Fees


TRS PENSION CONTRIBUTION. To record TRS pension contributions as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

OTHER CASH TRANSFER WITHIN A FUND OR ACCOUNT BETWEEN AGENCIESThis account substitutes for 53870. To avoid inflating revenue & expense, 39425 & 39525 will be used to transfer cash back & forth between UH & THECB.

TRS OTHER EXPENSE. To record TRS other expense as directed by the Texas State Comptroller in accordance with GASB 68, effective beginning with FY15.

Adjustment account to be used for financing charges on any capital borrowing. RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.

AFR ADJUSTMENT - PRINCIPAL PAYMENTS ON CAPITAL BORROWING Adjustment account for principal payments on any type of capital borrowing. RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.

GAAP elimination of multi-fund expense recognition for administrative expenses incurred in support of certain federal financial aid programs, such as PELL and College Work-Study.This account is used to store the PeopleSoft calculated reserve for encumbrances.

REVENUE FROM THE COST OF INSTRUCTION AND EDUCATION FROM STUDENTS WHO QUALIFY AS PERSONS RESIDING IN THE STATE ACCORDING TO TEXAS EDUCATION CODE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE FROM THE COST OF INSTRUCTION AND EDUCATION FROM STUDENTS WHO ARE CITIZENS OF A COUNTRY OTHER THAN THE UNITEDSTATES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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THAT PART OF TUITION REVENUES, NOT EXCEEDING $5 PER STUDENT IN A REGULAR SEMESTER, WHICH IS PLEDGED TO THE RETIREMENT OFBONDS ISSUED BY THE UNIVERSITY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

A PORTION OF THE TUITION SET ASIDE FOR THE STATE FINANCIAL ASSISTANCE PROGRAMS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY GENERAL AND DESIGNATED ACCOUNTS FOR ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR STUDENT TUITION RECORDED IN SUBCODES 0011, 0012, 0014. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

RETURN OF TUITION REVENUES PREVIOUSLY RECORDED. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY GENERAL AND DESIGNATED ACCOUNTS TO ALLOCATE TUITION REVENUES FOR STUDENT LOAN UNDER THE TEXAS PUBLIC EDUCATION GRANT (TPEG). RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY GENERAL AND DESIGNATED ACCOUNTS TO ALLOCATE TUITION REVENUES SET ASIDE TO PAY DEBT SERVICES ON BONDS PAYABLE AS ALLOWED IN THE TEXAS EDUCATION CODE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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The portion of the tuition charges for resident students enrolled in the school of law equal to one percent of those charges. This amount must be set aside and deposited into the State Treasury under the control of the State Comptroller to be used for the sole purpose of repayment of education loans of attorneys (VTCA 61.9731, Educ Code & VTCA 61.961, Educ Code) Restricted to use by UH component accounting and budget offices.

The portion of the tuition charges for resident undergraduate students at the institution equal to five percent of those charges that is in excess of $46 per semester credit hour. This amount must be set aside and deposited into the State Treasury to be used for the Texas B-On-time student loan account. (VTCA 56.465, Educ Code).Restricted to use by UH component accounting and budget offices.

The portion of the tuition charges for each student enrolled in a doctoral program other than law or health professions equal to $2 for each SCH for which the student is enrolled. This amount must be set aside and deposited into the State Treasury under the control of the State Comptroller to be used for the sole purpose of repayment of student loans of individuals employed as faculty and administrators at higher ed institutions. Funds are transferred to the Tx Higher Ed Coord Bd. (VTCA 56.095, Educ Code) Restricted to use by UH component accounting and budget offices.


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REVENUE FROM THE COST OF INSTRUCTION AND EDUCATION FROM STUDENTS WHO ARE NOT RESIDENT OF THE STATE ACCORDING TO TEXAS EDUCATION. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.


TUITION CHARGED TO RESIDENT DOCTORAL STUDENTS WHO HAVE DOCTORAL SCH GREATER THAN ALLOWED FOR PURPOSES OF STATE FUNDING UNDER § 61.059L. TUITION CHARGED IS ACCOUNTED FOR AS IF COLLECTED UNDER 54.008. TEC 54.012. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

TUITION CHARGED TO RESIDENT UG STUDENTS WITH EXCESS SCH AS DEFINED BY THE EDUCATION CODE, OR FOR REPEATED COURSES. TEC 54.014. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.


REVENUE FROM THE COST OF INSTRUCTION AND EDUCATION FROM STUDENTS WHO ARE NOT RESIDENT OF THE STATE ACCORDING TO TEXAS EDUCATION. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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Revenue Tuition and FeesUG-TUITION STATUTORY-RESIDENT Revenue Tuition and FeesGR-TUITION STATUTORY-RESIDENT Revenue Tuition and FeesUG-TUIT STATUTORY-NON-RESID Revenue Tuition and FeesGR-TUIT STATUTORY-NON-RESID Revenue Tuition and FeesUG-TUITION STATUTORY-FOREIGN Revenue Tuition and FeesGR-TUITION STATUTORY-FOREIGN Revenue Tuition and Fees





Tuition Fees charged each student, according to number of hours and length of session. TEX. EDUC. CODE ANN 54.051, 54.0512,54.0513, 54.065, 61.539



Statutory Tuition revenue from foreign undergraduate students that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Statutory Tuition revenue from undergraduate students who qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Record adjustments to Statutory Tuition revenue from undergraduate students who qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Adjustments occur when students register for SCH other than that prescribed by the Fixed Rate Tuition Program. Restricted to use by UH Component Accounting and Bursar's Offices.

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Statutory Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Record adjustments to Statutory Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Adjustments occur when students register for SCH other than that prescribed by the Fixed Rate Tuition Program. Restricted to use by UH Component Accounting and Bursar's Offices.

REVENUES FROM STUDENTS FOR THE OCCUPANCY, SERVICES, USE AND/OR AVAILABILITY OF ALL OR ANY OF THE PROPERTY, BUILDINGS, ACTIVITIES, OPERATIONS OR OTHER FACILITIES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY LEDGER 2 ACCOUNTS FOR NON-MANDATORY STUDENT FEES ON PROVISIONS FOR BAD DEBTS TO STUDENTS ACCOUNTS RECEIVABLES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY GENERAL AND DESIGNATED ACCOUNTS FOR ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR STUDEENT GENERAL USE FEES RECORDED IN SUBCODE 0026. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

RETURN OF GENERAL USES FEE REVENUES PREVIOUSLY RECORDED. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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Revenue Tuition and FeesUG-TUITION DIFFER DESIG-RESIDE Revenue Tuition and FeesGR-TUITION DIFFER DESIG-RESIDE Revenue Tuition and FeesUG-TUITION DIFFER DESIG-NON-RES Revenue Tuition and FeesGR-TUITION DIFFER DESIG-NON-RES Revenue Tuition and FeesUGTUITION DIFFER DESIG-FOREIGN Revenue Tuition and FeesGR-TUITION DIFFER DESIG-FOREIGN Revenue Tuition and FeesUG-TUITION GENERAL DESIG-RES Revenue Tuition and FeesGR-TUITION GENERAL DESIG-RES Revenue Tuition and Fees


Revenue Tuition and FeesUG-TUITION GEN DESIG-NON-RES Revenue Tuition and FeesGR-TUITION GEN DESIG-NON-RES Revenue Tuition and Fees




Undergraduate - Designated Tuition - Deregulated - Resident.Revenue for the cost of instruction and education from students who qualify as persons residing in the State according to the Texas Education Code. Restricted to use by UHS component accounting and budget offices.

Graduate - Designated Tuition - Deregulated - Resident.Revenue for the cost of instruction and education from students who qualify as persons residing in the State according to the Texas Education Code. Restricted to use by UHS component accounting and budget offices.

Undergraduate - Designated Tuition - Deregulated - Non Resident.Revenue for the cost of instruction and education from students who are not residents of the State according to the Texas Education Code. Restricted to use by UHS component accounting and budget offices.

Graduate - Designated Tuition - Deregulated - Non Resident.Revenue for the cost of instruction and education from students who are not residents of the State according to the Texas Education Code. Restricted to use by UHS component accounting and budget offices.

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UG-TUITION GEN DESIG-FOREIGN Revenue Tuition and FeesGR-TUITION GEN DESIG-FOREIGN Revenue Tuition and Fees








Undergraduate - Designated Tuition - Deregulated - Foreign.Revenue for the cost of instruction and education from students who citizens of a country other than the United States. Restricted to use by UHS component accounting and budget offices.

Graduate - Designated Tuition - Deregulated - Foreign.Revenue for the cost of instruction and education from students who citizens of a country other than the United States. Restricted to use by UHS component

Additional Designated Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Variable Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Additional Designated Tuition revenue from graduate students who do not qualify as persons residing in the state per Texas Education Code. Restricted to use by UH Component Accounting and Bursar's Offices.

Additional Designated Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.Differential Designated Tuition revenue from foreign undergraduate students that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Differential Designated Tuition revenue from undergraduate students who qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

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Differential Designated Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Designated Tuition revenue from foreign undergraduate students that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Designated Tuition revenue from undergraduate students who qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Record adjustments to Designated Tuition revenue from undergraduate students who qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Adjustments occur when students register for SCH other than that prescribed by the Fixed Rate Tuition Program. Restricted to use by UH Component Accounting and Bursar's Offices.

Designated Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Record adjustments to Designated Tuition revenue from undergraduate students who do not qualify as persons residing in the state per Texas Education Code that participate in the Fixed Rate Tuition program. Adjustments occur when students register for SCH other than that prescribed by the Fixed Rate Tuition Program. Restricted to use by UH Component Accounting and Bursar's Offices.

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NON-INSTRUCTIONAL STUDENT SERVICE ACTIVITIES SEPARATE AND APART FROM REGULARLY SCHEDULED ACADEMIC FUNCTIONS OF THE INSTITUTIONS AND DIRECTLY INVOLVES OR BENEFITS STUDENTS. AUTHORIZED UNDER EDUCATION CODE § 54.5061. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

FOR USE BY GENERAL AND DESIGNATED ACCOUNTS FOR ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR STUDENT FEE RECORDED IN SUBCODE 0024. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

RETURN OF VARIOUS STUDENT SERVICE FEE REVENUES PREVIOUSLY RECORDED. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

NON-INSTRUCTIONAL STUDENT SERVICE ACTIVITIES SEPARATE AND APART FROM REGULARLY SCHEDULED ACADEMIC FUNCTIONS OF THE INSTITUTIONS AND DIRECTLY INVOLVES OR BENEFITS STUDENTS. AUTHORIZED UNDER EDUCATION CODE § 54.5061. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

REVENUES FROM FEES PAID BY STUDENTS FOR CLASSES IN WHICH CERTAIN EQUIPMENT OR INSTRUCTION RESOURCES ARE NEEDED, SUCH AS A PIANO USE FEE OR TUTORIAL CHARGES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE FROM FEES CHARGED TO STUDENTS ENROLLED IN COURSES WHICH USE A LABORATORY. THE FEE COVERS THE COST OF MATERIAL AND SUPPLIES USED IN THE LABORATORY. RESTRICTED TOUH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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REVENUE FROM SPECIAL CHARGES ASSESSED TO STUDENTS AS ASSIGNED BY STUDENT ACCOUNTING. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUES FROM ORIENTATION AND INTERNATIONAL ORIENTATION FEES. RESERVED FOR UNIVERSITY WIDE ORIENTATION. RESTRICTEDTO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FIXED FEE CHARGED TO STUDENTS WHO ARE NOT CITIZENS OF THE UNITED STATES TO COVER THE ADDITIONAL COST OF PROCESSING REQUIRED DOCUMENTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FEES PAID FOR REGISTRATION IN CONTINUING EDUCATION OF OTHER SPECIAL COURSES AND CONFERENCES. FOR USE AT COLLEGE/DEPT LEVELS.

CONTRACT FEE PAID ON BEHALF OF CERTAIN NON-RESIDENT STUDENTSIN THE COLLEGE OF OPTOMETRY. FOR OPTOMETRY ACCOUNTS ONLY.

REVENUE FROM THE PENALTY IMPOSED FOR ENROLLMENT AFTER A SPECIFIED DATE AT THE BEGINNING OF A SEMESTER. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICE.NON-TUITION FEES CHARGED FOR APPROVED COURSE OFFERINGS IN OTHER COUNTRIES.

FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS OF STUDENT UNIONS, UNIVERSITY CENTERS, AND STUDENT CENTERS. AUTHORIZED UNDER EDUCATION CODE § 54.526 UH; § 54.527 UHD; AND § 54.5405 UHV. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

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DEDICATED STUDENT SERVICE FEE USED TO DEFRAY THE COST OF THE CAMPUS HEALTH CENTER SERVICES TO STUDENTS. RESSTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE FROM FEES TO COVER THE COST OF DATA PROCESSING EQUIPMENT AND SUPPLIES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUES FROM STUDENT FEEES USED TO IMPROVE THE LIBRARY FACILITIES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FEE CHARGED TO STUDENTS AS REQUIRED BY THE STATE TO SUPPORT SCHOLARSHIPS FOR INTERNATIONAL STUDY PROGRAMS.

FEE CHARGED TO FORMER STUDENTS TO DEFRAY THE COST OF PROCESSING APPLICATION TO THE UNIVERSITY FOR A PARTICULAR COURSE OF STUDY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FEE CHARGED TO STUDENTS TO DEFRAY THE COST OF PROCESSING APPLICATION TO THE UNIVERSITY OR A PARTICULAR COURSE OF STUDY.

FEE CHARGED TO APPLICANTS FOR GRADUATE STUDY TO DEFRAY THE COST OF PROCESSING APPLICATION TO THE UNIVERSITY OR A PARTICULAR COURSE OF STUDY.

CHARGES LEVIED ON STUDENTS FOR THE PROCESSING OF ADMISSION APPLICATIONS TO SPECIFIC COLLEGES AND PROGRAMS.

FEE PAID BY STUDENTS OR FORMER STUDENTS FOR A COPY OF THEIR ACADEMIC RECORD. RESTRICTED TO USED BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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Revenue Tuition and Fees Revenue Tuition and Fees







Revenue Tuition and FeesINTRAMURAL ATHLETIC ACTIVITIES FEES. Revenue Tuition and Fees

FEE PAID BY CANDIDATE FOR GRADUATION TO DEFER THE COSTS INCURRED IN THE AWARDING OF AN ACADEMIC DEGREE.

FEE PAID BY GRADUATE STUDENT UPION COMPLETION OF THE THESIS OR DISSERTATION TO COVER THE COST OF PUBLISHING THAT DISSERTATION OR THEIR PUBLISHED WORK BY A GRADUATE STUDENT.LIBRARY REPLACEMENT FEES. RESTRICTED TO M.D. ANDERSEN AND LAW LIBRARY.

FEE PAID BY ENROLLED STUDENTS FOR THE ADMINISTRATION OF IDENTIFICATION CARD SYSTEM.

FEES PAID FOR SPECIAL, NON-CONTINUING EDUCATION TRAINING PROGRAMS AND CONFERENCES.

CHARGE LEVIED UPON STUDENTS ENROLLED IN A SPECIFIC COURSE OR COURSE OF STUDY TO COVER COST OF SPECIALIZED ITEMS, TOOLS OR OTHER ASSETS REQUIRED FOR THE COURSE.

CHARGE LEVIED UPON STUDENTS ENROLLED IN A SPECIFIC COURSE ORCOURSE OF STUDY FOR THE PROVIDING OF EDUCATIONAL SERVICES TO INCLUDE TUTORING EXPENSES, CLASSROOM MATERIAL. DOES NOT INCLUDE LABORATORY MATERIALS OR EQUIPMENT

FEES CHARGED TO STUDENTS FOR THE ADMINISTRATION OF SPECIAL EXAMINATIONS.FEES CHARGED FOR CONSULTANT AND EVALUATION SERVICES.FEES CHARGED TO DEFRAY COST INCURRED IN THE USE OF PLACEMENT SERVICES..

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Revenue Tuition and FeesRESERVED. Revenue Tuition and Fees





Revenue Tuition and FeesDISTANCE Revenue Tuition and Fees

DISTANCE LEARNING FEE FOR WEB BASED COURSES. Revenue Tuition and FeesDISTANCE Revenue Tuition and FeesDISTANCE Revenue Tuition and Fees



CHARGES TO STUDENTS BY THE BURSAR'S OFFICE FOR INSTALLMENT PAYMENT PLANS, CHECK CASHING, RETURNED CHECKS AND OTHER MISCELLANEOUS SERVICES. RESRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

DEPARTMENT SPECIFIC FEES COLLECTED THROUGH ABC/STUDENT ACCOUNTING.DEPARTMENT SPECIFIC FEES COLLECTED THRUGH ABC/STUDENT ACCOUNTING.DEPARTMENT SPECIFIC FEES COLLECTED THROUGH ABC/STUDENT ACCOUNTING.

CHARGES TO STUDENTS BY THE STUDENT FINANCIAL SERVICES OFFICEFOR LATE FEES. PENALTY IMPOSED WHEN ACCOUNT BALANCE IS NOT PAID BY THE PRESCRIBED DUE DATE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING & BUDGET OFFICE.

CHARGES TO STUDENTS BY THE STUDENT FINANCIAL SERVICES DEPT FOR SEVERANCE OF SERVICE FEES. PENALTY IMPOSED WHEN UNPAID ACCOUNT BALANCE GOES INTO COLLECTION STATUS. DEBTOR'S ACCESS TO UNIVERSITY PROVIDED SERVICES IS SUSPENDED UNTIL OBLIGATION IS PAID. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING & BUDGET OFFICE.

RETURN OF PARKING FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0361 OR 0362, RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

RETURN OF LATE REGISTRATION FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0031. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

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RETURN OF INTERNATIONAL EDUCATION FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0038. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

RETURN OF ENGLISH LANGUAGE INSTITUTE FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0331. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

RETURN OF TELECOMMUNICATION FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0020. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

RETURN OF STUDENT CENTER FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0033. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

RETURN OF INCIDENTAL FEES ORIGINALLY RECORDED AND CREDITED TO ACCOUNT 40702 (SUBCODE 0022). RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

ESTIMATED UNCOLLECTIBLE RRECEIVABLES FOR OTHER MISCELLANEOUSSTUDENT FEES RECORDED IN SUBCODES 0021, 0028, 0036, 0037, 0038, 0039 AND 0033. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

RETURN OF MISCELLANEOUS FEE REVENUES PREVIOUSLY RECORDED BY COLLEGE/DEPARTMENT.

RETURN OF VARIOUS COURSE FEE REVENUES_PREVIOUSLY RECORDED IN SUBCODE 0020.RESTRICTED TO USE BY UH COMPONENT ACCOUNTINGAND BUDGET OFFICES.

FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS OF STUDENT WELLNESS AND RECREATIONAL FACILITIES. AUTHORIZED UNDER EDUCATION CODE § 54.528 UH; 54.5401 UHCL. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

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FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS OF STUDENT UNIONS, UNIVERSITY CENTERS, AND STUDENT CENTERS. AUTHORIZED UNDER EDUCATION CODE § 54.540 UHCL. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

Revenues from fees paid by students for classes in the Master of Business Administration program. The fee offsets special needs of the MBA program, incuding skills assessment and strengthening, online orientation, electronic research data bases, and software acquisition. Restricted to use by UH component accounting and budget offices.

Revenues from fees paid by students to cover costs of online and off campus delivery of courses, library services, student admission and registration, and student services. Restricted to use by UH component accounting and budget offices.

Revenues from fees paid by students which are assessed to defray the financial costs of the University accepting credit cards as a form of payment for student tuition and fee charges. [VTCA-Educ Code 54.5011] Restricted to use by Student Accounting Department at UHS components.

Revenues from fees paid by students for charges assessed to defray a portion of the various utility expenses that are incurred during the process of providing academic instruction. Restricted to use by campus budgeting and student accounting offices.

Revenue collected from students for charges assessed by various departments, for services performed at the student's request, for the purpose of processing various documents or forms. Documents may include, but are not limited to: evaluation forms, government forms, application forms, admissions forms, and processing forms.

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Revenue from charges assessed to students enrolled in an academic nursing instruction program. Restricted to use by UH component accounting and budget offices.Incidental fee authorized by Texas Education Code section 54.504.

Fee charged to all students on an hourly basis. The collected revenues are used to offset the costs of operating the Advising Office. (VTCA 54.504)

STUDENT TEACHING FEESRevenues from fees paid by students for classes in which certain equipment orinstruction resources are needed per Texas Education Code 51.009.For Use By Accounting and Budget Offices.

Revenues from this University Services Fee, used to fund Technology Services, Library Services, International Education, Campus Card, Instructional Access, Academic Services, and Utility costs, Undergraduate, Texas Education Code 54.504.

CONSOLIDATED INCIDENTAL FEES CHARGED TO UNDERGRADUATE STUDENTS.TEC 54.504. RESTRICTED TO USE BY UH AND COMPONENT ACCOUNTING ANDBUDGET OFFICES.

Record revenues for undergraduate application fees paid by credit card; separate account used to allow credit card discount charges to be applied to appropriate cost center. Fee defrays cost to university of processing applications.

Record revenues for international application fees paid by credit card; separate account used to allow credit card discount charges to be applied to appropriate cost center. Fee defrays cost to university of processing applications.

Record revenues for graduate application fees paid by credit card; separate account used to allow credit card discount charges to be applied to appropriate cost center. Fee defrays cost to university of processing applications.

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SCHOLARSHIP ALLOWANCES - TUITION AND FEE DISCOUNTS

Non-instructional service fees other than student service fees charged at the time of registration for courses. 54.501


Non-instructional student service. Activities which are seprate and apart from regularly scheduled academic functions of the institution and directly involves or benefit students.54.504



Fees charged to student and non student for services. Types and rate are subject to change at the








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Revenue Tuition and FeesGR-CONV FEE-CRED CRD-TU&FE Revenue Tuition and FeesGR- LAB FEES (VTCA 54.501) Revenue Tuition and FeesGR ORIENTATION FEES Revenue Tuition and FeesGR REGIST - ENROLLMENT FEES Revenue Tuition and FeesGR STUDY ABROAD FEES Revenue Tuition and Fees

Revenue Tuition and FeesGR HEALTH CTR FEE (VTCA 54.504) Revenue Tuition and FeesGR APPLICATION FEES Revenue Tuition and FeesGR LIBRARY BOOK REPLACE FEE Revenue Tuition and FeesGR IDENTIFICATION CARD FEE Revenue Tuition and FeesGR EQUIPMENT USE FEES Revenue Tuition and FeesGR STUDENT TESTING FEES Revenue Tuition and FeesGR DEPT SPECIFIC FEES 1 Revenue Tuition and FeesGR DEPT SPECIFIC FEES 2 Revenue Tuition and FeesGR DEPT SPECIFIC FEES 3 Revenue Tuition and FeesGR SFS LATE FEE Revenue Tuition and FeesGR SFS SEV OF SERVC FEE (SOS) Revenue Tuition and FeesGR DIST EDUC FEE - OFF CAMPUS Revenue Tuition and Fees


FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS OF STUDENT UNIONS, UNIVERSITY CENTERS, AND STUDENT CENTERS. AUTHORIZED UNDER EDUCATION CODE § 54.540 UHCL. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.



FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS OF STUDENT UNIONS, UNIVERSITY CENTERS, AND STUDENT CENTERS. AUTHORIZED UNDER EDUCATION CODE § 54.526 UH; § 54.527 UHD; AND § 54.5405 UHV. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

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Revenue Tuition and FeesGR SCHOLAR INC PROPERTY DEP Revenue Tuition and FeesGR-CONFERENCE,WKSHOPS AND TRN Revenue Tuition and Fees





Revenue

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FEES FOR CONSTRUCTION, OPERATION, MAINTENANCE AND IMPROVEMENTS OF STUDENT WELLNESS AND RECREATIONAL FACILITIES. AUTHORIZED UNDER EDUCATION CODE § 54.528 UH; 54.5401 UHCL. RESTRICTED TO USE BY ACCOUNTING AND BUDGET OFFICES.

Consolidated University Services Fee revenue from undergraduate students that participate in the Fixed Rate Tuition program. CUSF is used to fund Technology Services, Library Services, International Education, Campus Card, Instructional Acess, Academic Services, and Utility Costs - TEC 54.504. Restricted to use by UH Component Accounting and Bursar's Offices.

Consolidated Incidental Fee (TEC 54.504) revenue from undergraduate students that participate in the Fixed Rate Tuition program. Restricted to use by UH Component Accounting and Bursar's Offices.

Revenues from the University Services Fee. used to fund Technology Services, Library Services, International Education, Campus Card, Instructional Access, Acadenic Services, and Utility costs, Graduate, Texas Eduction Code 54.504.

CONSOLIDATED INCIDENTAL FEES CHARGED TO GRADUATE STUDENTS.TEC 54.504. RESTRICTED TO USE BY UH AND COMPONENT ACCOUNTING ANDBUDGET OFFICES.

TO RECORD BAD DEBT FOR STUDENT LOAN AND COLLECTION FEES. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES.

TO RECORD COLLECTION FEES ASSESSED TO STUDENT ACCOUNTS. FOR USE BY STUDENT FINANCIAL SERVICES/BURSAR VIA STUDENT SYSTEM ONLY

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RevenueTX WASTE CENTER PROJ Revenue

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TO RECORD LOAN INTEREST ASSESSED FOR SHORT TERM AND EMERGENCY LOANS GRANTED TO STUDENTS. FOR USE BY STUDENT FINANCIAL SERVICES/BURSAR VIA STUDENT SYSTEM ONLY.

TO RECORD SERVICE CHARGES ASSESSED FOR SHORT TERM AND EMERGENCY LOANS GRANTED TO STUDENTS. FOR USE BY STUDENT FINANCIAL SERVICES/BURSAR VIA STUDENT SYSTEM ONLY.

REVENUE APPROPRIATED BY THE LEGISLATURE FOR THE UNIVERSITY FOR ACADEMIC AND OPERATIONAL USE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

LEGISLATIVE APPROPRIATION OF GENERAL REVENUE FUNDS TO UNIVERSITY OF HOUSTON COMPONENTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

THE FUNDING REDUCTIONS PASSED IN THE LEGISLATURE TO REDUCE STATE SUPPORT TO THE UNIVERSITY.

ANY ADDITIONAL EMPLOYEE COMPENSATION FUNDED BY THE STATE AFTER THE ORIGINAL APPROPRIATION EFFECTIVE SEPTEMBER 1 OR EACH FISCAL YEAR. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

THE CONSTITUTIONAL APPROPRIATION FUNDS ALLOCATED BY THE STATE ASSISTANCE COMPTROLLER FOR THE PURCHASE OF CAPITAL EQUIPMENT AND THE RENOVATION OF EXISTING FACILITIES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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REVENUE RECEIVED FROM LAMAR UNIVERSITY FOR RESEARCH WORK PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH LAMAR. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE RECEIVED FROM THE UNIVERSITY OF TEXAS AT AUSTIN FOR RESEARCH PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH THEUNIVERSITY OF TEXAS AT AUSTIN. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE RECEIVED FROM THE UNIVERSITY OF TEXAS HEALTH SCIENCECENTER FOR RESEARCH PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH THE UNIVERSITY OF TEXAS HEALTH SCIENCE CENTER.RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REQUIRED REDUCTIONS IN FUNDING FOR UNIVERSITY CURRENT FUND APPROPRIATIONS (FUND 2XX). RESTRICTED TO USE BY UH COMPONENT ACCOUNTNG AND BUDGET OFFICES.

REVENUE RECEIVED FORM THE UNIVERSITY OF TEXAS MEDICAL BRANCHAT GALVESTON FOR RESEARCH PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH THE UNIVERSITY OF TEXAS MEDICAL BRANCH AT GALVESTON. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING ANDBUDGET OFFICES.

REVENUE RECEIVED FROM TEXAS A&M UNIVERSITY FOR ENGINEERING RESEARCH PERFORMED BY THE UNIVERSITY UNDER CONTRACT WITH TEXAS A&M UNIVERSITY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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TO RECORD APPROPRIATIONS RECEIVED TO FUND STATE MANDATED EMPLOYEE SALARY INCREASES.STATE APPROPRIATIONS FOR ENGINEERING & TECHNICAL CONSORTIUM

General revenue appropriations made by the state legislature to the University for operational use and designated for the purpose of paying debt service requirements on University issued tuition revenue bonds. Restricted to use by UH component Accounting and Budget offices

STATE APPROPRIATION FOR EMPLOYEE BENEFITS INCLUDING FICA CONTRIBUTION, FICA MATCHING, TRS AND OPTIONAL RETIREMENT PLANS. RESTRICTED TO USE BY UH COMPONENT ACCOUTING AND BUDGET OFFICES. .STATE APPROPRIATION FOR EMPLOYEE GROUP INSURANCE (ERS).

SUPPLEMENTAL FUNDING PROVIDED BY STATE TO HELP WITH ADDITION BURDEN ON UH OF 1.31% O.R.P. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE PROVIDED/USED BY THE STATE TO PAY PERCENTAGE OF UH UNEMPLOYMENT COMPENSATION CLAIMS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE PROVIDED/USED BY THE STATE TO PAY PERCENTAGE OF UH WORKMAN'S COMPENSATION CLAIMS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

TO RECORD APPRORIATIONS RECEIVED TO FUND EMPLOYEE BENEFIT REPLACEMENT PAY COMPENSATION.

STATE APPROPRIATION FOR RETIREMENT - ORP 6.00%. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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RevenueREFUNDS-FED CONT/GRT Revenue

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STATE APPROPRIATION FOR RETIREMENT - TRS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

STATE APPROPRIATION FOR RETIREMENT ORP 6.00%. REIMBURSEMENT FROM THE STATE FOR FUNDS PREVIOUSLY DISBURSED BY THE UNIVERSITY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.REVENUE FROM PROGRAMS SPONSORED BY THE FEDERAL GOVERNMENT.

FEES EARNED FROM FEDERAL AGENCIES TO COVER THE COST OF PREPARING REPORTS AND OTHER REPORTING REQUIREMENTS.

ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR FEDERAL CONTRACTS AND GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

AMERICAN RECOVERY AND REINVESTMENT ACT OF 2009 FUNDS (ARRA), FEDERAL GRANT - PASS THROUGH FROM STATE AGENCYFederal ARRA stimulus funding that flows from the Federal Government grantor to the University as flow through funds from a State of Texas agency.INDIRECT COST RECOVERY FROM FEDERAL CONTRACTS AND GRANTS.

INDIRECT COST RECOVERY FROM FEDERAL CONTRACTS AND GRANTS THAT HAVE BEEN PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS AGENCY (NOT INCLUDING STATE COLLEGES OR UNIVERSITIES).

INDIRECT COST RECOVERY FROM ALL SPONSORED PROJECTS PROCESSED VIA THE PS GRANTS MANAGEMENT MODULE. RESTRICTED TO USE BY UH ACCOUNTING AND BUDGET OFFICES.

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INDIRECT COST RECOVERY FROM STATE CONTRACTS AND GRANTS.

REVENUE FROM THE DEPARTMENT OF TRANSPORTATION FOR UH PORTION OF LICENSE PLATES SOLD WITH THE UNIVERISTY OF HOUSTON LOGO. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

REVENUE FROM PROGRAMS SPONSORED BY THE LOCAL GOVERNMENTAL ENTITIES THAT ARE NOT IN THE LEDGER 5 FUND GROUP.

ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR STATE CONTRACTS AND GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

Revenue allocated to the University from the Texas Higher Education Coordinating Board for the purpose of awarding Texas B-On-Time Loans to qualified students. The B-On-time student loan program is administered according to Texas Administrative Code, Title 19, Part 1, Chapter 21, and is authorized under Texas Education Code, Section 56.451 - 56.464. Restricted to use by UH component accounting and budget offices.

INDIRECT COST RECOVERY FROM STATE CONTRACTS AND GRANTS THAT HAVE BEEN PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS AGENCY (NOT INCLUDING STATE COLLEGES OR UNIVERSITIES).

TO RECORD REVENUE FROM TEXAS COORDINATING BOARD FOR THE TEXAS EXCELLENCE ACCESS AND SUCCESS GRANT PROGRAM. PROGRAM PURPOSE IS TO PROVIDE A GRANT OF MONEY TO ENABLE WELL PREPARED ELIGIBLE STUDENTS TO ATTEND PUBLIC AND PRIVATE NONPROFIT INSTITUTIONS OF HIGHER EDUCATION IN TEXAS. (VTCA 56.301) RESTRICTED FOR USE BY UHS COMPONENT ACCOUNTINGAND BUDGET OFFICES.

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ADDITIONS TO GRANT OR CONTRACT ACCOUNTS. ORIGINATING FROM A TEXAS STATE GOVERNMENT ENTITY AND BEING PASSED ON TO THE UNIVERSITY FROM A STATE OF TEXAS AGENCY (NOT INCLUDING STATE COLLEGES AND UNIVERSITIES).

THE FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING BOARD FOR NON-SPECIFIC TECHNOLOGICALLY ORIENTED PROJECTS DESIGNATEDD BY THE CAMPUS SPONSORED PROJECTS OFFICE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

THE FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING BOARD FOR NON-SPECIFIC RESEARCH PROJECTS DESIGNATED BY THE CAMPUS SPONSORED PROJECTS OFFICE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING BOARD FOR THE TEXAS COLLEGE WORK STUDY PROGRAM WHICH PARTIALLY PAYS FOR QUALIFIED STUDENT EMPLOYEES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FUNDS ALLOCATED BY THE HIGHER EDUCATION COORDINATING BOARD FOR SUPPLEMENTAL BASIC EDUCATION PROGRAMS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FUNDS TRANSFERRED FROM THE COORDINATING BOARD SPECIFICALLY FOR THE ENERGY RESEARCH PROGRAM. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

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TO RECORD REVENUE FROM TEXAS COORDINATING BOARD FOR FIFTH YEAR ACCOUNTING STUDENT SCHOLARSHIPS. FOR USE BY UHS COMPONENT ACCOUNTING OFFICES.

ANY ADDITIONAL EMPLOYEE COMPENSATION FOR FACULTY FUNDED BY__ : THE STATE AFTER THE ORIGINAL APPROPRIATION EFFECTIVE________ : SEPTEMBER 1 OF EACH FISCAL YEAR. AUTHORIZED BY HOUSE BILL 1_ : (GENERAL APPROPRIATION ACT), 76TH LEGISLATURE, REGULAR______ : SESSION, 1999, ARTICLE IX, SECTION 9-11.06(I).______________ : RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET_____ : OFFICES._________________

STATE APPROPRIATIONS FOR THE PURPOSE OF PROVIDING FUNDING TO PROMOTE INCREASED RESEARCH CAPACITY AND TO DEVELOP INSTITUTIONAL EXCELLENCE IN ORDER TO ENSURE THAT TEXAS AND ITS WORKFORCE REMAIN AT THE FOREFRONT OF SCIENTIFIC AND TECHNOLOGICAL INNOVATION.(SEC 62.051 EDUCATION CODE) (HB 1839, 77 LEG, RS, 2001)To record appropriation received to fund the state mandated employee longevity increase.

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TO RECORD REVENUE FROM TEXAS HIGHER EDUCATION COORDINATING__BOARD FOR THE ROBERTA HIGH MEMORIAL PHARMACY RESIDENCY______PROGRAM. THE PROGRAM PURPOSE IS TO SUPPORT GRADUATE_________PHARMACY EDUCATION PROGRAMS IN TEXAS AND FOR TRAINING_______RESIDENT PHARMACISTS IN APPROPRIATE FIELDS AND SPECIALTIES._(EDUCATION CODE, CHAPTER 61, SUBCHAPTER T) (VTCA 61.859)____RESTRICTED FOR USE BY UHS COMPONENT ACCOUNTING AND__________BUDGET OFFICES.

TO RECORD REVENUE FROM THE TEXAS HIGHER EDUCATION___________COORDINATING BOARD FOR THE ECONOMICALLY DISADVANTAGED_______STUDENT RETENTION PERFORMANCE FUND._________________________RESTRICTED FOR USE BY UHS COMPONENT ACCOUNTING AND__________BUDGET OFFICES.

State appropriation revenue received from the Texas Highter Education Coordinating Board for the purpose of enrollment growth funding for general academic institutions. These funds are appropriated under THECB Strategy C.4.9 and are to be used only to assist public general academic institutions which experience dramatic rates of growth in weighted semester credit hours during the 2002-03 biennium. (Art III, Sec 1, THECB Approp, Subsec 37, PG III-63) (SB 1, 77 LEG, RS, 2001)

OTHER CASH TRANSFERS WITHIN A FUND OR ACCOUNT, BETWEEN AGENCIESTo transfer cash within a USAS (state appropriation) fund or account, between state agencies when a more specific USAS comp object transfer code has not been provided.Statutory Authority: General Appropriations Act; & Texas Government Code Annotated, Sec 403.011

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OTHER CASH TRANSFERS WITHIN A FUND OR ACCOUNT, BETWEEN AGENCIESTo transfer cash within a USAS (state appropriation) fund or account, between state agencies when a more specific USAS comp object transfer code has not been provided.Statutory Authority: General Appropriations Act; & Texas Government Code Annotated, Sec 403.011

REALLOCATION OF TRIP REVENUES TO SPENDING DEPARTMENTS. TRIP ORIGINATES FROM A TEXAS STATE GOV'T ENTITY AND IS PASSED TO THE UNIVERSITY FROM A TEXAS STATE AGENCY (NOT INCLUDING COLLEGES AND UNIVERSITIES)

REVENUE FROM PROGRAMS SPONSORED BY THE LOCAL GOVERNMENTAL ENTITIES THAT ARE NOT IN THE LEDGER 5 FUND GROUP.

ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR LOCAL CONTRACTS AND GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

INDIRECT COST RECOVERY FROM LOCAL GOVERNMENT GRANTS AND CONTRACTS.

INDIRECT COST RECOVERY FROM PRIVATE CONTRACTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

INDIRECT COST RECOVERY FROM PRIVATE GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

GIFTS RESTRICTED BY THE DONOR TO SUPPORT STUDENTS; IE., SCHOLARSHIPS AND OTHER STUDENT ASSISTANCE, BUT WITH THE AWARDEE TO BE SELECTED BY COMPETITIVE PROCESS. LIMITED TO LEDGER 4 ACCOUNTS.

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DONOR GIFTS WHICH HAVE BEEN GIVEN WITHOUT RESTRICTIONS. THIS SUBCODE CAN ONLY BE USED WITH A LEDGER 2 ACCOUNT NUMBERASSIGNED TO THE CHANCELLOR'S OR PRESIDENT'S OFFICER.

DONORS GIFTS WHICH ARE RESTRICTED FOR DEPARTMENTAL USE FOR CURRENT OPERATIONS. RESTRICTED TO LEDGER 4 ACCOUNTS.

GIFTS FOR WHICH THE DONOR HAS RESTRICTED THE USE TO OTHER THAN CURRENT DEPARTMENTAL OPERATIONS. RESTRICTED TO LEDGER 4 ACCOUNTS.

GIFTS WHICH MATCH A GIFT ALREADY RECEIVED IN SUBCODES 0202, 0204, OR 0205. FOR ACCOUNTING DEPARTMENT USE ONLY.

GIFTS WHICH MATCH A GIFT ALREADY RECEIVED IN SUBCODE 0203. THIS SUBCODE CAN ONLY BE USED WITH A LEDGER 2 ACCOUNT NUMBER ASSIGNED TO THE CHANCELLOR'S OR PRESIDENT'S OFFICE. FOR ACCOUNTING DEPARTMENT USE ONLY.

THAT PORTION OF A GIFT THAT REPRESENTS THE FAIR MARKET VALUEOF GOODS OR SERVICES PROVIDED TO THE DONOR IN RETURN FOR THECONTRIBUTION. MAY BE CREDITED TO RESTRICTED FUNDS (LEDGER-4)OR DESIGNATED FUND GROUP (LEDGER-2) IF FUNCTION OR PREMIUM IS EXPENSED FROM THAT FUND SOURCE.

USED TO RECORD RECEIPR OF GIFTS-IN-KIND BY THE UNIVERSITY, INCLUDING GIFTS OF REAL PROPERTY,SERVICES AND BARGAIN SALES IN ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES.RECORDING OF RECEIPT MUST BE CONSISTENT WITH THE RECORDING OF EXPENSE USING APPROPRIATE SUBCODE.FOR USE BY ACCOUNTING OFFICES. RESTRICTED TO LEDGER 4 ACCOUNTS.

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RevenueGASB 33 GIFT REVENUE RevenueGASB 33 ADDITIONAL GIFT REVENUE RevenueGraduate Alumni Donation Fee Revenue

USED TO RECORD RECEIPT OF GIFTS-IN-KIND BY THE UNIVERSITY, INCLUDING GIFTS OF REAL PROPERTY,SERVICES AND BARGAIN SALES IN ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES.RECORDING OF RECEIPT MUST BE CONSISTENT WITH THE RECORDING OF EXPENSE USING APPROPRIATE SUBCODE.FOR USE BY ACCOUNTING OFFICES. RESTRICTED TO LEDGER 2 ACCOUNTS.

USED TO RECORD RECEIPT OF GIFTS-IN-KIND BY THE AGENCY INCLUDING GIFTS OF REAL PROPERTY,SERVICES AND BARGAIN SALES IN ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES.RECORDING OF RECEIPT MUST BE CONSISTENT WITH THE RECORDING OF EXPENSE USING APPROPRIATE SUBCODE.FOR USE BY ACCOUNTING OFFICES. RESTRICTED TO LEDGER 9 ACCOUNTS.THE PROCEEDS FROM SALE OF DONATED MERCHANDISE.TO RECORD GIFTS FROM NON-UH SUPPORT ORGANIZATIONS.

TO BE USED BY ACCOUNTING OFFICES TO RECORD INCOME TO PROPERTY DEPOSIT SCHOLARSHIP ACCOUNTS FROM THE FORFEITURE OF DEPOSITS

TO RECORD INCOME TO AGENCY FUND ACCOUNTS (LEDGER 9) AS RECEIVED FROM THE OUTSIDE AGENCY TO SUPPORT THE ACCOUNT ACTIVITY. NOT TO BE USED FOR SALES OF GOODS OR SERVICES.

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USED TO RECORD RECEIPT OF GIFTS-IN-KIND BY THE UNIVERSITY, INCLUDING GIFTS OF REAL PROPERTY, SERVICES AND BARGAIN SALES IN ACCORDANCE WITH UNIVERSITY OF HOUSTON POLICIES, RECORDING OF RECEIPT MUST BE CONSISTENT WITH THE RECORDING OF EXPENSE USING APPROPRIATE SUBCODE. FOR USE BY ACCOUNTING OFFICES. RESTRICTED TO AUSILIARY FUND GROUPS.

To record support received from the Foundation for Education and Research in Vision (FERV).

Funds from Support Organizations

To record funds received from the Houston Alumni Organization (HAO).


To record suppost received from the Houston Athletic Foundation (HAF).


To record support received from the Bauer College of Business Foundation (COB).


To record support received from the Law Foundation (LAW).


To record support received from the University of Houston Foundation (UHF).


FUNDS RESTRICTED TO SUPPORT OF SPECIFIC UNIVERSITY PROGRAMS AS PROVIDED BY A PRIVATE ORGANIZATION IN THE TERMS OF ITS AGREEMENT FOR THE CONDUCTING OF BUSINESS WITH THE UNIVERSITY. NOT TO INCLUDE FUNDS CLASSIFIED AS COMMISSIONS OR OTHER REVENUE. FOR USE WITH LEDGER 4 ACCOUNTS ONLY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FUNDS PROVIDED FOR RESEARCH WITHOUT ADDITIONAL SPONSOR RESTRICTIONS. RESTRICTED TO LEDGER 5 ACCOUNTS; TO BE USED ONLY BY ACCOUNTING DEPARTMENT.

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FUNDS DESIGNATED FOR SUPPORT OF UNIVERSITY PROGRAMS AS PROVIDED BY A PRIVATE ORGANIZATION IN THE TERMS OF ITS AGREEMENT FOR THE CONDUCTING OF BUSINESS WITH THE UNIVERSITY.NOT TO INCLUDE FUNDS CLASSIFIED AS COMMISSIONS OR OTHER REVENUE.FOR USE WITH LEDGER-2 ACCOUNTS ONLY.RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

GRANTS AND CONTRACTS FROM PRIVATE FUNDS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

ESTIMATED UNCOLLECTIBLE RECEIVABLES FOR PRIVATE CONTRACTS AND GRANTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING ANBUDGET OFFICES.

To record program income related to federal or state sponsored projects; program income is from other sources but is related to the original agreement. For use by Research Accounting and Division of Research only.

INTEREST INCOME ON GOVERNMENT AGENCY OBLIGATION INVESTMENTS SUCH AS U.S. TREASURY NOTES, FEDERAL HOME LOAN BANK NOTES, MUNICIPAL BONDS AND SIMILAR INVESTMENTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

INTEREST EARNED ON CERTIFICATE OF DEPOSITS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

INTEREST INCOME EARNED ON FUNDS ON DEPOSIT IN THE STATE TREASURY (FUND 02XX). RESTRICTED TO USE BY UHS COMPONENT ACCOUNTING AND BUDGET OFFICES.

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OTHER INTEREST INCOME SUCH AS MONEY MARKET ACCOUNTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

EARNINGS ON FUNDS INVESTED. INVESTMENTS IN SECURITIES WITH MATURITIES OF LESS THAN ONE YEAR.

EARNINGS ON FUNDS INVESTED IN U.S.TREASURY OBLIGATIONS WITH A MATURITY OF GREATER THAN ONE YEAR BUT LESS THAN TEN.

INTEREST INCOME THAT WAS EARNED AND ACCRUED IN THE PREVIOUS FISCAL YEAR. REVERSAL OF PRIOR YEAR ACCRUAL IS RECORDED IN CURRENT FISCAL YEAR. BALANCE WILL BE MOVED TO 0410, 0420, OR 0430 AS INTEREST PAYMENTS ARE RECEIVED IN THE CURRENT FISCAL YEAR. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICESCash distributions of owners of interests in income producing properties and or resources

THE DIFFERENCE BETWEEN THE PROCEEDS FROM THE SALE OF EQUITY,BONDS,OR OTHER INVESTMENTS AND THE COST BASIS IF THE PROCEEDS OF THE SALE ARE GREATER THAN THE COST.

THE DIFFERENCE BETWEEN THE PROCEEDS FROM THE SALE OF EQUITY,BONDS,OR OTHER INVESTMENTS AND THE COST BASIS OF THE PROCEEDS OF THE SALE ARE LESS THAN THE COST.

THE DIFFERENCE BETWEEN THE FAIR MARKET VALUE OF INVESTMENTS AT THE BEGINNING OF AN ACCOUNTING PERIOD AND AT THE END OF AN ACCOUNTING PERIOD,TAKING INTO CONSIDERATION INVESTMENT PURCHASES,SALES,AND REDEMPTIONS AND WHICH RESULTS IN AN INCREASE IN VALUE.

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THE DIFFERENCE BETWEEN THE FAIR MARKET VALUE OF INVESTMENTS AT THE BEGINNING OF AN ACCOUNTING PERIOD AND AT THE END OF AN ACCOUNTING PERIOD,TAKING INTO CONSIDERATION INVESTMENT PURCHASES,SALES,AND REDEMPTIONS AND WHICH RESULTS IN A DECREASE IN VALUE.To record the cost of investment income related to mineral rights and royalties.

Real Estate Management

ALLOCATION OF ANNUAL ENDOWMENT INCOME. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

TO RECORD REVENUE FROM NONTAXABLE SALES OF GOODS AND SERVICES TO LEDGER 1 AND LEDGER 2 ACCOUNTS.

TO RECORD REVENUE FORM NONTAXABLE SALES AND SERVICE TO LEDGER 1 AND 2 ACCOUNTS

TO RECORD REVENUE FROM NONTAXABLE SALES AND SERVICES TO LEDGER 1 AND 2 ACCOUNTS

TO RECORD REVENUE FROM NONTAXBLE SALES AND SERVICE TO LEDGER 1 AND 2 ACCOUNTS

TO RECORD REVENUE FROM NONTAXABLE SALES AND SERVICE TO LEDGER 1 AND 2 ACCOUNTS

TO RECORD REVENUE FROM NONTAXABLE SALES AND SERVICES TO LEDGER 1 AND 2 ACCOUNTS

TO RECORD REVENUE FROM TAXABLE SALES AND SERVICES TO LEDGER 1 AND 2 COST CENTERS.

TO RECORD REVENUE FROM TAXABLE SALES AND SERVICES TO LEDGER 1 AND 2 COST CENTERS.

REVENUE FROM COMMISSIONS FOR SPECIFIC USE BY EDUCATION AND GENERAL FUNDS ACCOUNTS (LEDGER 1 AND 2).

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REVENUES FROM ROYALTIES AND LICENSING FEES ON PATENT RIGHTS, COPYRIGHTS, AND LICENSING OF UNIVERSITY RESEARCH AND OTHER INTELLECTUAL PROPERTY, TO INCLUDE PORTIONS OF ANNUAL RENEWAL FEE REVENUES AS REQUIRED BY STATE OF TEXAS PROFESSIONAL LICENSING BOARDS, IE THE TEXAS OPTOMETRY BOARD. (FOR USE WITH LEDGERS 1, 2, AND 4).

REVENUES RESULTING FROM REGISTRATION FEES PAID BY THOSE ATTENDING DEPARTMENTALLY SPONSORED ACADEMIC CONFERENCES. (FOR CREDIT TO LEDGER 2 ACCOUNTS ONLY). SUBJECT TO STATE AND LOCAL SALES TAX.

REVENUES RESULTING FROM REGISTRATION FEES PAID BY THOSE ATTENDING DEPARTMENTALLY SPONSORED ACADEMIC CONFERENCES. (FOR CREDIT TO LEDGER 2 ACCOUNTS ONLY) NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY DESIGNATED AND GENERAL FUND ACCOUNTS FOR MEMBERSHIP FEES TO CAMPUS ORGANIZATIONS. NOT SUBJECT TO SALES TAX. (USE WITH LEDGER 1 AND 2 ONLY.)

TO RECORD SALE OF JOURNAL SUBSCRIPTIONS TO LEDGER 1 AND 2 ACCOUNTS ONLY. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS (LEDGER 1&2)ON INCOME FROM PROGRAM NON-CREDIT COURSES, SUCH AS REGISTRATION FEES, CERTIFICATES OF CE COMPLETION, SEMINAR FEES. FOR USE BY CONTINUING EDUCATION ONLY (SEE 0029, 0050). SUBJECT TO STATE AND LOCAL SALES TAX.

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FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS (LEDGER 1&2)ON INCOME FROM PROGRAM NON-CREDIT COURSES, SUCH AS REGISTRATION FEES, CERTIFICATES OF CE COMPLETION, SEMINAR FEES. FOR USE BY CONTINUING EDUCATION ONLY (SEE 0029,0050).NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS FOR REVENUESFROM CONFERENCES AND INSTITUTE ACTIVITIES. FOR USE OF HOTELCONFERENCE ACTIVITIES ONLY (SEE ALSO 0029, 0050). SUBJECT TO LOCAL AND STATE SALES TAX

FOR SPECIFIC USE BY OPTOMETRY CLINIC ON INCOMES FOR EYE EXAMINATIONS, PRESCRIPTIONS, CARE AND TREATMENT, AND RELATEDSERVICE TO STUDENTS, STAFF AND GENERAL PUBLIC. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS FOR REVENUESFROM CONFERENCES AND INSTITUTE ACTIVITIES. FOR USE OF HOTEL CONFERENCE ACTIVITIES ONLY (SEE ALSO 0029,0050) NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON REVENUES FOR THE UNIVERSITY'S GENERAL FUND FOR ADMINSTRATION OF AUXILIARY ENTERPRISES INTERESTS AND OTHER SPECIFIC PROGRAMS.MAY INCLUDE REVENUES FROM ASSESSMENTS OF OPERATION AND MAINTENANCE CHARGES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

CORPORATE UNDERWRITING OF UNIV OF HOUSTON RELATED CENTERS, INSTITUTES, AND OTHER ORGANIZATIONS FOR WHICH THE UNDER WRITER RECEIVES A BENEFIT. NOT GIFT INCOME. FOR USE WITH E & G AND DESIGNATED (LEDGER 2) FUNDS.

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FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON INCOME FROM RENTALS OF EQUIPMENT. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON INCOME FROM RENTALS OF EQUIPMENT. NOT SUBJECT TO STATE AND LOCAL TAX.

FOR USE BY L1, L2 ACCOUNTS TO RECORD INCOME FROM RENTAL OF FACILITIES TO OUTSIDE ORGANIZATIONS. NOT SUBJECT TO STATE OR LOCAL SALES TAX

FOR USE BY L1, 2 ACCOUNTS TO RECORD INCOME FROM RENTAL OF FACILITES TO OUTSIDE ORGANIZATIONS. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY L1, L2 ACCOUNTS TO RECORD INCOME FROM RENTAL OF ROOMS TO OUTSIDE ORGANIZATIONS. SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY L1, L2 ACCOUNTS TO RECORD INCOME FROM RENTAL OF ROOMS TO OUTSIDE ORGANIZATIONS. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON REVENUES FOR SERVICE COMMISSIONS FROM TELEPHONE CARRIERS AND PAY PHONE FACILITIES IN CAMPUS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON REVENUES FOR PHONE FACILITIES IN CAMPUS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON ADVERTISING REVENUES. SUBJECT TO STATE AND LOCAL SALES TAX

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FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS ON ADVERSTISING REVENUES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR SPECIFIC USE BY AUXILIARY ENTERPRISES FOR INCOME FROM FACULTY AND STAFF PARKING PERMIT OR DECAL IN ANY UNIVERSITY PARKING LOTS AND GARAGES FOR STAFF AND FACULTY.RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY PARKING AND TRANSPORTATION SERVICES FOR TRAFFIC CITATIONS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY PARKING AND TRANSPORTATION SERVICES FOR METERED PARKING. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND LOCAL SALES TAX.

FOR SPECIFIC USE BY ATHLETIC DEPARTMENT ON PARKING INCOME FROM SPECIAL EVENTS. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR SPECIFIC USE BY GENERAL AND DESIGNATED FUND COST CENTERS TO RECORD MISCELLANEOUS PARKING REVENUES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL TAX.

FOR SPECIFIC USE BY GENERAL AND DESIGNATED FUND COST CENTERS TO RECORD MISCELLANEOUS PARKING REVENUE. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND LOCAL SALES TAX.

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FOR USE BY THE STUDENT HEALTH SERVICE FOR INCOME FROM FACULTY AND STAFF MEDICAL EXAM FEES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

REVENUES RECEIVED FROM COMPETING UNIVERSITIES ON POST SEASONGAMES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND COST CENTERS (LEDGER 1, 2) ON REVENUE FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE ACCOUNT CATEGORIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY ATHETIC ACCOUNTS FOR REVENUES FROM THE CONFERENCE BASKETBALL PER DIEM TRAVEL ALLOWANCE. NOT TAXABLE TO STATE AND LOCAL SALES TAX

SALE OF SURPLUS PROPERTY RECORDED IN LEDGER 1, 2, 4, 5, 7. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS (LEDGER 1&2) ON REVENUE FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC SUBCODE CATEGORIES. SUBJECT TO STATE AND LOCAL SALES TAX.

SALE OF SURPLUS PROPERTY RECORDED IN LEDGERS 1,2,4,5,7. SUBJECT TO STATE AND LOCAL SALES TAX

SALE OF SURPLUS PROPERTY RECORDED IN LEDGER 3. SUBJECT TO STATE AND LOCAL SALES TAX

REVENUES FROM SALES OR SERVICES TO STUDENTS, FACULTY, AND STAFF. SUBJECT TO STATE AND LOCAL SALES TAX.

REVENUES FROM SALES OR SERVICES TO FACULTY AND STAFF. NOT SUBJECT TO STATE AND LOCAL SALES TAX

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FOR USE BY SYSTEM ADMINISTRATION ON REVENUES FROM THE UNIVERSITIES FOR THE SYSTEM. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

TO RECORD HOTEL ROOM/FACILITY RENTAL REVENUE SUBJECT TO FULLSTATE AND LOCAL OCCPANCY TAX (17%). FOR USE WITH LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES TAX.

TO RECORD HOTEL ROOM/FACILITY RENTAL REVENUE EXEMPT FROM STATE OCCUPANCY TAX BUT SUBJECT TO LOCAL OCCUPANCY TAX (11%)FOR USE WITH LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES TAX.

TO RECORD HOTEL ROOM/FACILITY RENTAL REVENUE EXEMPT FROM STATE AND LOCAL OCCUPANCY TAXES BY EXEMPTION CERTIFICATE. FOR USE WITH LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES TAX.

TO RECORD HOTEL ROOM RENTAL REVENUE EXEMPT FROM STATE AND LOCAL OCCUPANCY TAX AS A RESULT OF 30 DAY RESIDENCE. FOR USE ON LEDGER 3 ACCOUNTS ONLY. NOT SUBJECT TO STATE OR LOCAL SALES TAX.

Income earned by Continuing Education and Extension from the offering of public (open enrollment) courses in leadership and management, project management, foreign languages, marketing communications, and other CE programs. Also from conferences and events that CE manages.

Income earned by Continuing Education and Extension from delivery of in-house professional development training to corporations, health care systems, school districts, municipalities, and non-profit organizations. This income comes from either over-the-transom requests or from successful sales proposals.

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To record revenue from nontaxable sales of goods and services by Fund 1XXX (Ledger 1) or Fund 2XXX (Ledger 2) cost centers (educational and general type activities). Not for use by auxiliary type activities (Fund 3XXX - Ledger 3). This account may be used to distinguish sales or services by a specific category or classification as determined by the individual seller program or department.




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To record revenue from taxable sales of goods and services to Fund 1XXX (Ledger 1) or Fund 2XXX (Ledger 2) cost centers (education and general type activities). Not for use by auxiliary type activities (Fund 3XXX - Ledger 3). This account may be used to distinguish sales or services by a specific category or classification as determined by the individual seller program or department.



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EDUCATION AND GENERAL REVENUE REMITTANCE TO STATE.

FOR GENERAL AND DESIGNATED FUND GROUP ACCOUNTS ON REDUCTIONSTO SELLING PRICE.

CREDIT CARD TRANSACTION, POINT OF SALES, BYPASS AND RELATED FEES FOR MASTER CARD/VISA TRANSACTIONS IN GENERAL AND DESIGNATED FUND GROUP ACCOUNTS.

FOR CHECKS THAT HAVE BEEN RECEIVED BY THE UNIVERSITY AS PAYMENT FOR SERVICES AND SUBSEQUENTLY REFUSED, RETURNED, AND CHARGED BACK BY THE BANK. FOR USE BY GENERAL AND DESIGNATED FUND GROUP (NON AUXILIARY) ACCOUNTS. BANK HANDLING CHARGES FOR THESE TRANSACTIONS SHOULD BE RECORDED IN 5186.

FOR SPECIFIC USE BY ATHLETIC AUXILIARY ACCOUNTS ON AWAY GAME TICKETS GIVEN WITHOUT CHARGE. NOT USED.

CREDIT CARD CHARGEBACKS AND ALLOWANCES SUCH AS DISPUTED TRANSACTIONS, FRAUDULENT TRANSACTIONS, EXCEEDS MAXIMUM CREDIT LINES AND SIMILAR CHARGES IN GENERAL AND DESIGNATED FUND GROUP ACCOUNTS.

FOR USE BY GENERAL AND DESIGNATED FUND GROUP ACCOUNTS ON NON-CREDIT CARD SALES ALLOWANCES AND RETURNS.

FOR USE BY GENERAL AND DESIGNATED FUND ACCOUNTS TO WRITE OFFUNCOLLECTIBLE ACCOUNT RECEIVABLES.

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FOR USE BY LEDGER 1 ACCOUNTS FOR NON-MANDATORY STUDENT FEES ON PROVISIONS FOR BAD DEBTS TO STUDENTS ACCOUNTS RECEIVABLES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY GENERAL AND DESIGNATED ACCOUNTS TO REVERSE SALES. LEDGER 1, 2 AND SERVICES REVENUES FOR RETURNED ITEMS.

FOR USE BY CURRENT RESTRICTED SCHOLARSHIP FUND ACCOUNTS ON REFUNDS TO DONORS OR GIFT GIVERS. SUPERSEDED BY NEW POLICY THAT REFUNDS OF DISHONORED DONOR'S CHECKS SHOULD BE CHARGED TO ORIGINAL SUBCODE WHEN RECEIVED OR TO ACCOUNTS RECEIVABLE RETURN CHECK ACCOUNT CONTROL.

TO RECORD THE REFUND OF HOTEL ROOM/FACILITY RENTAL REVENUE SUBJECT TO FULL STATE AND LOCAL OCCUPANCY TAX (17%), FOR USE WITH LEDGER-3 ACCOUNT ONLY. TO OFFSET REVENUE RECORDED USING SUBCODE 0400

TO RECORD THE REVENUE OF HOTEL RENTAL REVENUE SUBJECT TO LOCAL OCCUPANCY TAX ONLY (11%). FOR USE WITH LEDGER-3 ACCOUNTS ONLY. TO OFFSET REVENUE RECORDED USING SUBCODE 0401

TO RECORD THE REFUND OF HOTEL RENTAL REVENUE EXEMPT FROM STATE AND LOCAL OCCUPANCY TAX BY CERFICATE. FOR USE WITH LEDGER-3 ACCOUNTS ONLY. TO OFFSET REVENUE RECORDED USING SUBCODE 0407

TO RECORD REFUND OF HOTEL RENTAL REVENUE EXXMPT FROM STATE AND LOCAL OCCUPANCY TAX AS A RESULT OF 30 DAY RESIDENCE. FOR USE WITH LEDGER-3 ACCOUNTS ONLY. TO OFFSET REVENUE RECORDED UNDER SUBCODE 0403.

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RETURN OF COMPUTER USE FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0036, RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

TO RECORD REVENUE FUNDING SOURCES THAT ARE TO BE TRANSFERRED OUT TO OTHER UH COMPONENTS, AND WHICH WILL BE USED TO SATISFY DEBT SERVICE REQUIREMENTS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

RETURN OF CONTINUING EDUCATION FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0330 OR 0331. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

RETURN OF CRIMINAL JUSTICE CENTER FEES ORIGINALLY RECORDED AND CREDITED TO SUBCODE 0331. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING OFFICES.

TO RECORD REVENUE FROM NONTAXABLE SALES OF GOODS AND SERVICES TO LEDGER 3 ACCOUNTS


TO RECORD REVENUE FORM NONTAXABLE SALES OF GOODS AND SERVICES TO LEDGER 3 ACCOUNTS

TO RECORD REVENUE FROM NONTAXABLE SALES OF GOODS AND SERVICES TO LEDGER 3 ACCOUNTS.

TO RECORD REVENUE FROM NONTAXABLE RULES OF GOODS AND SERVICES TO LEDGER 3 ACCOUNTS




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TO RECORD REVENUES FROM NONTAXABLE SALES OF GOODS AND SERVICES TO LEDGER 3 ACCOUNTS


TO RECORD REVENUES FROM TAXABLE SALES AND SERVICE TO LEDGER 3 ACCOUNTS.TO RECORD REVENUE FROM TAXABLE SALES AND SERVICE TO LEDGER 3 ACCOUNTS

FOR USE BY AUXILIARY FUND ACCOUNTS FOR REVENUES FROM VENDING OR COIN OPERATED MACHINES ACTIVITIES. (LEDGER 3)

FOR USE BY AUXILIARY ENTERPRISES FOR COMMISSIONS RECEIVED FOR FOOD CATERING AND SALES OF FOOD SERVICE CONCESSIONAIRES IN CAMPUS FACILITIES, OPERATED BY ATHLETIC, UNIVERSITY CENTER AND RESIDENCE HALLS. (LEDGER 3)

FOR USE BY AUXILIARY ENTERPRISES IN RECORDING COMMISSIONS RECEIVED FROM CONTRACT SERVICE PROVIDERS FOR OPERATIONS OF VENDING OR COIN OPERATED MACHINES IN CAMPUS FACILITIES (LEDGER 3).

REVENUES FROM ROYALTIES AND LICENSING FEES ON PATENT RIGHTS,COPYRIGHTS AND LICENSING OF UNIVERSITY RESEARCH AND OTHER INTELLECTUAL PROPERTY (FOR USE WITH LEDGER 3).

CORPORATE UNDERWRITING OF UNIVERSITY OF HOUSTON RELATED CENTERS, INSTITUTES, AND OTHER ORGANIZATIONS FOR WHICH THE UNDERWRITER RECEIVES A BENEFIT. NOT GIFT INCOME. FOR USE WITH AUXILIARY (LEDGER 3) NOT SUBJECT TO STATE OR LOCAL SALES TAX

FOR USE BY AUXILIARY ENTERPRISES FOR INCOME FROM LEASE OF FACILITIES AND SPACE. FOR USE WITH LEDGER 3 COST CENTERS ONLY SUBJECT TO UBIT TAX.

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FOR USE BY AUXILIARY ENTERPRISES FOR INCOME FROM RENTAL OF FACILITIES AND SPACE. FOR USE WITH LEDGER 3 COST CENTERS ONLY. NOT SUBJECT TO UBIT TAX

FOR SPECIFIC USE BY RESIDENCE HALLS AND HOUSING ON FORFEITEDROOM RENTALS ON NO-SHOWS. RESTRICTED TO USE BY UH COMPONENTACCOUNTING AND BUDGE OFFICES.

FOR USE BY AUXILIARY ENTERPRISES FOR RENTAL OF EQUIPMENT FORAUDIOVISUAL PURPOSES (LEDGER 3). SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY ENTERPRISES FOR RENTAL OF EQUIPMENT FOR AUDIOVISUAL PURPOSES (LEDGER 3). NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY L3 ACCOUNTS FOR REVENUE FROM LONG DISTANCE CALLS. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY L3 ACCOUNTS FOR REVENUE FROM LOCAL CALLS SUBJECT TO STATE AND LOCAL SALES TAX

CHARGES PAID TO LEDGER 3 ACCOUNTS FOR LONG DISTANCE TELEPHONE CALLS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY LEDGER 3 ACCOUNTS FOR REVENUE FROM LOCAL CALLS NOT SUBJECT TO STATE AND LOCAL TAX

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FOR USE BY AUXILIARY ENTERPRISES FOR PARKING INCOME SPECIFICALLY FOR HOTEL GARAGE TOKENS FOR GENERAL PUBLIC USE AND PARKING AND TRANSPORTATION SERVICES DEPARTMENT FOR VISITORS OR TEMPORARY PARKING PERMIT AND REPLACEMENT FEE FOR LOST PERMIT OR DECAL. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. SUBJECT TO STATE AND LOCAL SALES TAX.

FOR USE BY AUXILIARY ENTERPRISES FOR PARKING INCOME, SPECIFICALLY FOR HOTEL GARAGE TOKENS FOR GENERAL PUBLIC USE AND PARKING AND TRANSPORTATION SERVICES DEPARTMENT FOR VISITORS OR TEMPORARY PARKING PERMIT AND REPLACEMENT FEE FORLOST PERMIT OR DECAL. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT OT STATE AND LOCAL SALES TAX

INCOME FROM STUDENT PARKING PERMITS IN DESIGNATED STUDENT PARKING LOTS. SUBCODE IS FOR EXCLUSIVE USE OF THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY ATHLETIC DEPARTMENT ON PARKING INCOME FROM FOOTBALL GAMES EVENTS. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY THE STUDENT HEALTH SERVICE FOR X-RAY EXAMINATION FEES FROM STUDENTS. NOT SUBJECT TO STATE AND LOCAL SALES TAX

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FOR USE BY THE STUDENT HEALTH SERVICE FOR LABORATORY ANALYSIS AND TESTING FEES FROM STUDENTS. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY (LEDGER 3) ENTERPRISES FOR INCOME FROM ADVERTISEMENTS. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY THE STUDENT HEALTH SERVICE ON ADMISSION FEES AT OPERATING AND EMERGENCY ROOMS. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY PHARMACY DEPARTMENT ON SALE OF PRESCRIBED DRUGS AND MEDICINES TO STUDENTS. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY (LEDGER 3) ENTERPRISES FOR INCOME FROM ADVERTISEMENTS. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY ATHLETIC DEPARTMENT ON GUARANTEED REVENUES RECEIVED FROM COMPETING UNIVERSITIES FOR REGULAR SEASON GAMES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY HOTEL FOR GUEST VALET INCOME. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY RESIDENCE HALLS AND HOUSING FOR REVENUES FROM LAUNDRY FACILITIES. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY HOTEL FOR GUEST VALET INCOME. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY THE RESIDENCE HALLS AND HOUSING FOR REVENUES FROM LAUNDRY FACILITIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

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FOR USE BY AUXILIARY ENTERPRISES (LEDGER 3) FOR REVENUES FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE ACCOUNT CATEGORIES. NOT SUBJECT TO STATE AND LOCAL TAXES.

REVENUES FROM TELEVISION AND BROADCAST COVERAGE RIGHTS OF UNIVERSITY ATHLETIC EVENTS. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR SPECIFIC USE BY ATHLETIC ACCOUNTS DISTRIBUTED REVENUES ON TELEVISION AND BROADCAST COVERAGE RIGHTS OF UNIVERSITY GAMES AS CONFERENCE MEMBER. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR SPECIFIC USE BY ATHLETIC ACCOUNTS FOR DISTRIBUTED REVENUE FROM GAMES AS CONFERENCE AND NCAA LEAGUE MEMBER. NOT SUBJECT TO STATE AND LOCAL SALES TAX

SALE OF SURPLUS PROPERTY RECORDED IN LEDGER 3 NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY ENTERPRISES (LEDGER 3) FOR REVENUE FROMMISCELLANEOUS ACTIVITES NOT ASSOCIATED TO OTHER SPECIFIC SUBCODES CATEGORIES. SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY ENTERPRISES (LEDGER 3) FOR REVENUES FROM SALES EITHER BY PERCENTAGE COMMISSION BASIS FROM JOBBERS/VENDORS OR THROUGH DIRECT PURCHASE AND SALE. NOT SUBJECT TO STATE AND LOCAL SALES TAX

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To record revenue from nontaxable sales of goods and services by Fund 3XXX (Ledger 3) cost centers (auxiliary type activities). Not for use by educational and general type activities (Fund 1XXX - Ledger 1 or Fund 2XXX - Ledger 2). This account may be used to distinguish sales or services by a specific category or classification as determined by the individual seller program or department.





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To record revenues from taxable sales and services to Fund 3XXX (Ledger 3) cost centers (auxiliary type activities). Not for use by educational and general type activities (Fund 1XXX - Ledger 1 or Fund 2XXX - Ledger 2). This account may be used to distinguish sales or services by a specific category or classification as determined by the individual seller program or department.



UNIVERSITY OF HOUSTON ENERGY RESEARCH PARK RENTALS - UNIVERSITY TENANTSTo record rental revenues for space at the University of Houston Energy Research Park rented by university departments.


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UNIVERSITY OF HOUSTON ENERGY RESEARCH PARK RENTALS - NON UNIVERSITY TENANTSTo record rental revenues for space at the University of Houston Energy Research Park rented by parties external to the university.


FOR USE BY STUDENT HEALTH SERVICES FOR DENTAL SERVICE FEES NOT SUBJECT TO STATE AND LOCAL TAX

TO RECORD RLH APPLICATION FEES ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH PROCESSING FEES ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH FORFEITURES ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH SUMMER GUEST CHARGES ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH SUMMER GUEST CHARGES ASSESSED. SUBJECT TO STATE AND LOCAL SALES TAX.TO RECORD RLH CAMP CHARGES ASSESSED. SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH CAMP CHARGES ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH CAMPUS RENTAL CHARGES ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH MISCELLANEOUS CHARGES ASSESSED AND REVENUES EARNED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH MISCELLANEOUS CHARGES ASSESSED AND REVENUES EARNED. SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH CABLE, PHONE, AND OTHER SERVICE CHARGES FOR ASSESSED. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

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TO RECORD RLH NET INCOME OR LOSS FROM PROPERTY MANAGEMENT COMPANIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH NET INCOME OR LOSS FROM PROPERTY MANAGEMENT COMPANIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH NET REVENUES FROM LAUNDRY FACILITIES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.TO RECORD RLH HOUSING REFUNDS. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD BAD DEBT FOR HOUSING AND RENTAL CHARGES. RESTRICTED FOR USE BY COMPONENT ACCOUNTING AND BUDGET OFFICES.

TO RECORD RLH APPLICATION FEES ASSESSED TO STUDENT ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH PROCESSING FEES ASSESSED TO STUDENT ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH FORFEITURES ASSESSED TO STUDENT ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH FORFEITURES ASSESSED TO SUMMER GUEST ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

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TO RECORD RLH FORFEITURES ASSESSED TO SUMMER GUEST ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. SUBJECT TO STATE AND LOCAL SALES TAX.

TO RECORD RLH RENTAL CHARGES ASSESSED TO STUDENT ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.





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TO RECORD RLH MISCELLANEOUS CHARGES ASSESSED TO STUDENT ACCOUNTS. RESTRICTED FOR USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

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TO RECORD RLH RENTAL CHARGES ASSESSED TO STUDENT ACCOUNTS.RESTRICTED TO USE BY STUDENT FINANCIAL SERVICES, COMPONENT ACCOUNTING AND BUDGET OFFICES VIA STUDENT SYSTEM. NOT SUBJECTO STATE AND LOCAL SALES TAX.



INCOME FROM VISITOR PARKING IN DESIGNATED PARKING LOTS. FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. SUBJECT TO STATE AND LOCAL SALES TAX

INCOME FROM CAMPUS PARKING IN DESIGNATED PARKING LOTS. FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY ENTERPRISES FOR REVENUES FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE ACCOUNT CATEGORIES. FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. NOT SUBJECT TO STATE AND LOCAL TAXES.

FOR USE BY AUXILIARY ENTERPRISES FOR REVENUES FROM MISCELLANEOUS ACTIVITIES NOT ASSOCIATED TO OTHER SPECIFIC REVENUE ACCOUNT CATEGORIES. FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT. SUBJECT TO STATE AND LOCAL TAXES.

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FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT TO RECORD ALLOWANCES TO CHARGES FOR PARKING AND RELATED SERVICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY THE PARKING AND TRANSPORTATION SERVICES DEPARTMENT TO RECORD TOWING REVENUES. NOT SUBJECT TO STATE AND LOCAL SALES TAX

FOR USE BY AUXILIARY ENTERPRISES TO RECORD BAD DEBT FOR NON-MANDATORY STUDENT FEES. RESTRICTED FOR USE BY COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR SPECIFIC USE BY PARKING AND TRANSPORTATION DEPARTMENTS FOR INCOME FROM FACULTY AND STAFF PARKING PERMIT, DECAL, OR CHARGE IN UNIVERSITY PARKING LOTS AND GARAGES. RESTRICTED TO USE FOR BILLED CHARGES VIA STUDENT SYSTEM BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR SPECIFIC USE BY PARKING AND TRANSPORTATION DEPARTMENTS FOR INCOME FROM TRAFFIC CITATIONS. RESTRICTED TO USE FOR BILLED CHARGES VIA STUDENT SYSTEM BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

FOR SPECIFIC USE BY PARKING AND TRANSPORTATION DEPARTMENTS FOR INCOME FROM STUDENT PARKING PERMIT, DECAL, OR CHARGE IN UNIVERSITY PARKING LOTS AND GARAGES. RESTRICTED TO USE FOR BILLED CHARGES VIA STUDENT SYSTEM BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.

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FOR SPECIFIC USE BY PARKING AND TRANSPORTATION DEPARTMENTS FOR INCOME FROM TOWING. RESTRICTED TO USE FOR BILLED CHARGES VIA STUDENT SYSTEM BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES. NOT SUBJECT TO STATE AND LOCAL SALES TAX.FOR AUXILIARY ENTERPRISES (LEDGER 3) ON REDUCTIONS TO SELLING PRICE.

FOR CHECKS THAT HAVE BEEN RECEIVED BY THE UNIVERSITY AS PAYMENT FOR SERVICES AND SUBSEQUENTLY REFUSED, RETURNED, AND CHARGED BACK BY THE BANK. FOR USE BY AUXILIARY FUND (LEDGER 3)ACCOUNTS. BANK HANDLING CHARGES FOR THE TRANSACTIONS SHOULDBE RECORDED IN 5186.

CREDIT CARDS TRANSACTION, POINT OF SALES, BYPASS AND RELATED FEES FOR MASTERCARD/VISA TRANSACTIONS IN AUXILIARY ENTERPRISES (LEDGER 3).

CREDIT CARD CHARGEBACKS AND ALLOWANCES SUCH AS DISPUTED TRANSACTIONS FRAUDULENT TRANSACTIONS, EXCEEDS MAXIMUM CREDIT LINES AND SIMILAR CHARGES IN AUXILIARY ENTERPRISES (LEDGER 3).FOR USE BY AUXILIARY ENTERPRISES WRITE OFF UNCOLLECTIBLE ACCOUNTS.

FOR USE BY AUXILIARY ENTERPRISES FOR NON-MANDATORY STUDENT FEES ON PROVISIONS FOR BAD DEBTS TO STUDENTS ACCOUNTS RECEIVABLES. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

FOR USE BY AUXILIARY ENTERPRISES TO REVERSE SALES AND SERVICES REVENUES FOR RETURNED ITEMS.

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INCOME FROM MEMBERSHIP FUND RAISING LOTTERY. RevenueMEMORIAL & PLANNED GIVING RevenueCHALLENGE GRANT Revenue

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RevenueTV AUCTION-MRCH SALES RevenueTV AUCTION-CSH DONAT Revenue

SPECIFIC USE BY ATHLETIC FUND ACCOUNTS FOR MINIMUM AMOUNTS PAID TO COMPETING UNIVERSITIES FOR GAMES PLAYED ON CAMPUS IN ACCORDANCE WITH CONTRACTUAL AGREEMENTS.

FUNDS RECEIVED FROM DONATIONS BY INDIVIDUALS TO JOIN IN SUPPORT OF PUBLIC BROADCASTING.

MATCHING FUNDS FROM AN INDIVIDUAL'S EMPLOYERS. NORMALLY, ONE TO ONE MATCH, WITH A MAXIMUM THREE TO ONE MATCH.

FUNDS RECEIVED FROM INDIVIDUALS CONTRIBUTING $1000 OR MORE ON AN ANNUAL BASIS.

REVENUES FROM UNDERWRITING THE COST OF A MEMBERSHIP DRIVE BYINDIVIDUALS AND COMPANIES FOR $5,000 OR MORE. CONTRIBUTORS RECEIVE ON-AIR RECOGNITION.CONTRIBUTIONS FROM INDIVIDUALS DONATING VEHICLES.

OCCASIONAL FUNDING BY FOUNDATIONS WITH NO EXPECTATION OF ON-AIR ANNOUNCEMENTS.

INCOME FROM TICKET SALES AND/OR ADMISSIONS TO EXTRAORDINARY FUND RAISING SPONSORED BY KUHF.

GIFTS FROM BUSINESSES IN SUPPORT OF EXTRORDINARY FUND RAISING EVENTS (KUHF).CONTIBUTIONS RECEIVED FROM DONORS VIA AFFINITY PROGRAMS.

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FUNDS RECEIVED FROM SUCCESSFUL AUCTION BIDDERS.INCOME FROM PRINTED TRANSCRIPTS OF BROADCASTED PROGRAMS.FUNDS GIVEN KUHF TO PRODUCE LOCAL PRODUCTIONS.

REVENUES FOR UNDERWRITING PRODUCTION EFFORTS FROM BUSINESSES AND INDUSTRIES.

INCOME FROM PAID PUBLIC SERVICE ANNOUNCEMENTS FROM NON-PROFIT ORGANIZATIONS.

INCOME RECEIVED FROM UNDERWRITING OF PROGRAMS AIRED BY THE STATION FROM FOUNDATIONS.

INCOME RECEIVED FROM UNDERWRITING OF PROGRAMS AIRED BY THE STATION FROM BUSINESSES AND INDUSTRIES.

INCOME FOR SPONSORSHIP OF TELEVISED CONFERENCES FROM FOUNDATIONS.

INCOME FOR SPONSORSHIP OF TELEVISED CONFERENCES FROM BUSINESS AND INDUSTRY.

INCOME FOR SPONSORSHIP OF TELEVISED CONFERENCES FROM UNIVERSITIES AND EDUCATION ENTITIES.DONOR GIFTS WHICH ARE RESTRICTED FOR STATION OPERATIONS.

FUNDS RECEIVED FOR OUTSIDE USE OF STATION EQUIPMENT LIKE CAMERAS, TRIPODS, ETC.

FUNDS RECEIVED FROM CORPORATION FOR PUBLIC BROADCASTING FOR STATION OPERATIONS.

FUNDS RECEIVED FOR OUTSIDE USE OF STATION'S FACILITIES PERONNEL TO OPERATE THE EQUIPMENT.

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LEASING OF CLOSE-CIRCUIT SIGNAL BRAODCAST ON KHF AS A SUB-CARRIER OF THE MAIN CHANNEL.

ANNUAL FUNDING RECEIVED FROM CORPORATION FOR PUBLIC BROADCASTING FOR STATION OPERATIONS.INTEREST EARNED ON INVESTMENTS FOR USE OF STATION'S FUNDS.

REVENUE TRANSFERRED FROM THE ASSOCIATION FOR COMMUNITY BROADCASTING FUND RAISING EVENTS.EXTRAORDINARY NON-REPITITIVE INCOME RECEIVED BY THE STATION.INCOME RECEIVED FROM TAPED SHOWS, BOOKS, T-SHIRTS, TOWELS, ETC.

REVENUE TRANSFERRED FROM THE ASSOCIATION FOR COMMUNITY BROADCASTING CONTRIBUTIONS.

INCOME RECEIVED FROM ORGANIZATIONS OUTSIDE KUHF TO PRINT ADVERTISEMENTS IN THE PROGRAM GUIDE.

REVENUE TRANSFERRED FROM THE ASSOCIATION FOR COMMUNITY BROADCASTING FUND RAISING PROJECTS.INCOME FROM PRODUCTION SERVICE PROVIDED BY KUHF TO AN OUTSIDE AGENCY.INCOME FROM SHARED USE OF KUHF SATELLITE DOWN-LINK.

FEES PAID TO KUHF BY OTHER RADIO STATIONS FOR THE RIGHT TO BROADCAST A KUHF PRODUCED PROGRAM.

ANNUAL NATIONAL PROGRAM PRODUCTION ACQUISITION GRANT FUNDINGFROM CORPORATION FOR PUBLIC BROADCASTING.

REVENUES RECEIVED BY THE STATION FOR THE RIGHTS BY OTHERS TOBROADCAST A LOCALLY PRODUCED PROGRAM.

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Revenue from Digital TV Datacasting that is subject to FCC Annual Regulatory fee. Restricted for use by KUHT-TV & KUHF-FM.

Commissions revenue received from food service operations. These operating revenues have been dedicated to the acquistion or financing of capital equipment and facilities that are to be used for the preparation and or serving of meals and consumable food.

REVENUE ALLOCATED FOR CAPITAL PURPOSESCash received in either an exchange or nonexchange transaction related to a capital project or asset. The funds received are not restricted for use in a specific capital project, and are to be allocated to a designated capital purpose, at the discretion of the university.

For use by Athletics for NCAA distributions for student assistance deposited into Local Restricted Fund 4 cost centers.

Revenues recognized due to the receipt of reimbursed funds from a vendor, as the consequence of a claim made stemming from the results of a mandatory recovery audit.

Revenues derived from miscellaneous activities performed by the department or organization that do directly relate to supplying the basic service (providing higher educational instruction) of the university. Limited to use by non-auxiliary cost centers.

Revenues derived from miscellaneous activities performed by the department or organization that are not directly related to supplying the basic service (providing higher educational instruction) of the university. Limited to use by non-auxiliary cost centers.

TO BUDGET FOR THE TRANSFER TO UH THOSE TUITION MONIES USED TO SERVICE DEBT ON CONSOLIDATED REVENUE BONDS. FOR BUDGET OFFICE USE ONLY.

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TO BUDGET FOR THE DEBT SERVICE ON $7.5 MILLION OF TUITION REVENUE BONDS ISSUED BY THE 75TH LEGISLATURE FOR DEVELOPMENTOF THE CAMPUS INFRASTRUCTURE AT UH-DOWNTOWN. FOR BUDGET OFFICE USE ONLY.

TO RECORD A BUDGET TRANSFER FROM ONE FRS FUND GROUP (FRS LEDGER) TO THE SAME FRS FUND GROUP (FRS LEDGER). RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD A BUDGET TRANSFER FROM ONE FRS FUND GROUP (FRS LEDGER) TO ANOTHER FRS FUND GROUP (FRS LEDGER). RESTRICTED FOR BUDGET USE ONLY.

TO RECORD FUND BALANCES IN RENTAL INCOME ACCOUNTS THAT HAVE BEEN BUDGETED FOR USE IN VARIOUS PLANT FUND PROJECT, REPAIR , OR RENOVATION/MAINTENANCE ACCOUNTS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD A BUDGET TRANSFER FOR AN APPROPRATION THAT WAS MADE TO DESIGNATED FUNDS (LEDGER 2) AND IS TO BE TRANSFERREDTO PLANT FUNDS (LEDGER 7). USED FOR HIGHER EDUCATION ASSISTANCE FUNDS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD BUDGETED REVENUE FOR AN APPROPRIATION THAT WAS MADE TO FUND THE OPERATIONS OF A CENTRAL SYSTEM ADMINISTRATION. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD A BUDGET TRANSFER FOR AN APPROPRIATION THAT WAS MADE TO ONE UH COMPONENT AND IS TO BE TRANSFERRED TO ANOTHER UH COMPONENT. USED FOR RETIREMENT CONTRIBUTION APPROPRIATIONS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

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Revenue

TO BUDGET FOR THE USE OF DESIGNATED TUITION USED FOR RETIREMENT OF CONSOLIDATED REVENUE BONDS. FOR BUDGET OFFICE USE ONLY.

TO BUDGET FOR THE PASS-THROUGH SPECIAL ITEM FOR RETIREMENT OF THE TUITION REVENUE BONDS ISSUED FOR CONSTRUCTION OF FACILITIES AT UH-CLEAR LAKE. FOR BUDGET OFFICE USE ONLY.

TO RECORD REVENUE FUNDING SOURCES THAT ARE TO BE TRANSFERRED IN FROM OTHER UH COMPONENETS, AND WHICH WILL BE USED TO SATISFY DEBT SERVICING REQUIREMENTS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

INTERCOMPONENT CHARGES FOR SERVICES PROVIDED. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

TO RECORD BUDGETED REVENUE TO BE TRANSFERRED TO THE UNIVERSITY OF HOUSTON COMPONENT TO FUND CENTRALIZED ADMINISTRATIVE OPERATIONS. RESTRICTED FOR BUDGET USE ONLY.

TO RECORD BUDGETED REVENUE TO BE TRANSFERRED TO THE UNIVERSITY OF HOUSTON-VICTORIA COMPONENT TO FUND CENTRALIZED ADMINISTRATIVE OPERATIONS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD A BUDGET TRANSACTION REFLECTING A TRANSFER OF FUNDS FROM ONE UHS COMPONENT TO ANOTHER FOR TRANSFERS NOT DESCRIBED ELSEWHERE.RESTRICTED TO BUDGRT OFFICE USE ONLY.

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Expense Service Center Use

TO RECORD A BUDGET TRANSFER FOR AN APPROPRIATION THAT WAS MADE TO DESIGNATED FUNDS (LEDGER 2) AND IS TO BE TRANSFERREDTO E & G FUNDS (LEDGER 1). USED FOR HIGHER EDUCATION ASSISTANCE FUNDS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD A BUDGET TRNASFER FOR AN APPROPRIATION THAT WAS MADE TO ONE UH COMPONENT AND IS TO BE TRANSFERRED TO ANOTHERUH COMPONENT. USED FOR HIGHER EDUCATION ASSISTANCE FUNDS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD FUND BALANCES BUDGETED FOR HEAF PROJECTS. RESTRICTED FOR BUDGET OFFICE USE ONLY.

TO RECORD THE CARRYFORWARD OF BUDGET FUND BALANCE FROM ONE FISCAL YEAR TO THE NEXT FOR OPEN COMMITMENTS ON AN ACCOUNT. FOR USE BY ACCOUNTING AND BUDGET OFFICES ONLY.

USED BY THE BUDGET OFFICE TO RECORD FUND BALANCE BUDGETED IN CURRENT YEAR.

USAS Pass-Through Revenue Reporting Adjustment. Pursuant to Chapter 5 of the State Comptroller Reporting Requirements for Annual Financial Reports of State Agencies and Universities, this account is used to reclassify pass-through activity between UHS components and other state agencies or universities in accordance with rules established by the State Comptroller.

FOR USE BY NON-SERVICE DEPARTMENTS TO RECORD THE COST OF GOODS OR SERVICES PROVIDED TO THR UNIVERSITY COMMUNITY OR GENERAL PUBLIC. THESE MAY BE RECORDED AT A PRE-DETERMINED PERCENTAGE RATE OF REVENUE OR RECOVERED COST.

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FOR SPECIFIC USE BY POSTAL SERVICE ACCOUNT FOR PURCHASE OF POSTAGE AND SUPPLIES OUT OF STATE FUNDS USED TO PROVIDE POSTAL SERVICE TO THE UNIVERSITY COMMUNITY.

FOR USE BY SERVICE DEPARTMENTS TO RECORD THE COST OF GOODS OR SERVICES PROVIDED TO THE UNIVERSITY COMMUNITY WHERE THE PURCHASER IS A NON-STATE FUNDED ACCOUNT. THESE MAY BE RECORDED AT A PRE-DETERMINED PERCENTAGE RATE OF REVENUE OR RECOVERED COST.

FOR USE BY ALL FUND ACCOUNTS FOR DEDUCTIONS ALLOWED FOR PROMPT PAYMENT TAKEN ON ACTUAL COST OF PURCHASES OF GOODS OR SERVICES FROM VENDORS.

OVERAGE OR SHORTAGE BETWEEN ACTUAL CASH DEPOSITED AND REVENUES RECORDED ON CASH RECEIPT DOCUMENTS.

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BAD DEBT EXP-UNCOLLECTABLE PLEDGE Expense Service Center Use

Revenue Service Center Use




FOR USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE CENTERS) TO RECORD COST REIMBURSEMENT BASED ON COST OF DIRECT MATERIALS, LABOR AND SUPPLIES PLUS REASONABLE OVERHEAD CHARGE WITHOUT ANY MARKUP FOR PROFIT. IT IS USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO ANY FUND COST CENTERS OTHER THAN A STATE FUNDED COST CENTER.

FOR USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE CENTERS) TO RECORD COST REIMBURSEMENTS BASED ON COST OF DIRECT MATERIALS, LABOR, & SUPPLIES PLUS REASONABLE OVERHEAD CHARGE WITHOUT ANY MARKUP FOR PROFIT. IT IS USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO A STATE FUNDED COST CENTER. (FUND 1XXX)

FOR USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE CENTERS) TO RECORD CASH RECEIVED FOR REIMBURSEMENT BASED ON COST OF DIRECT MATERIALS LABOR, AND SUPPLIES OR TO RECORD PHYSICAL PLANT'S CHARGE OF 5% TO COVER NONRECOVERABLE COST.

FOR SPECIFIC USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE CENTERS) TO RECORD CASH COSTS FROM SERVICES TO NON-UNIVERSITY RELATED ACTIVITIES PERFORMED OR FOR GOODS OR SERVICES PROVIDED TO STUDENTS, STAFF AND GENERAL PUBLIC.

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Expense Payroll

FOR USE BY A NON-SERVICE DEPARTMENT (NON-SERVICE CENTER) TO RECORD RECOVERY OF COSTS IN PROVIDING A SERVICE WHERE THE COST OF THE SERVICE CANNOT BE SPECIFICALLY CREDITED TO ANY ONE ACCOUNT OR WHERE REIMBURSEMENT OF A SPECIFIC EXPENSE ACCOUNT IS INAPPROPRIATE.

FOR SPECIFIC USE BY PHYSICAL PLANT STATE BUDGETED SERVICE DEPARTMENT (SERVICE CENTER) COST CENTERS FOR SERVICES OR GOODS PROVIDED TO THE UNIVERSITY COMMUNITY BASED ON DIRECT MATERIALS, LABOR AND SUPPLIES, OR ON A PRE-DETERMINED FLAT RATE CHARGE. IT IS USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO ANY COST CENTER OTHER THAN A STATE FUNDED (FUND 1XXX) COST CENTER.

FOR SPECIFIC USE BY PHYSICAL PLANT STATE BUDGETED SERVICE DEPARTMENT (SERVICE CENTER) COST CENTERS FOR SERVICES OR GOODS PROVIDED TO THE UNIVERSITY COMMUNITY BASED ON DIRECT MATERIALS, LABOR AND SUPPLIES, OR ON A PRE-DETERMINED FLAT RATE CHARGE. IT IS USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO A STATE FUNDED (FUND 1XXX) COST CENTER.

RECOVERED COSTS - FEDERALFOR USE BY FUND 2XXX SERVICE DEPARTMENTS (SERVICE CENTERS) TO RECORD COST REIMBURSEMENTS BASED ON COST OF DIRECT MATERIALS, LABOR, & SUPPLIES PLUS REASONABLE OVERHEAD CHARGE WITHOUT ANY MARKUP FOR PROFIT. IT IS USED ONLY WHEN THE RECEIVING DEPARTMENT CHARGES THE COST TO A FEDERALLY FUNDED COST CENTER.

BUDGET ALLOCATION PURPOSE, USED ONLY BY THE BUDGET OFFICE FOR BUDGETING SALARIES AND WAGES.

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Expense Payroll

Expense Payroll

Expense Payroll

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Expense Payroll

Expense Payroll

Expense Payroll

Expense Payroll

Expense Payroll

Expense PayrollASBESTOS PAY Expense PayrollSEVERANCE PAY-NORMAL TURNOVER Expense PayrollSEVERANCE PAY-EXCESS OF NORMAL Expense Payroll

Expense PayrollSABBATICAL LEAVE Expense Payroll

TO RECORD LAPSED SALARIES AND WAGES FOR BUDGET OFFICE USE ONLY.SALARIES OF FULL TIME EMPLOYEES WHO ARE CLASSIFIED AS FACULTY.SALARIES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS FACULTY.

SALARIES OF FULL TIME EMPLOYEES WHO ARE CLASSIFIED AS PROFESSIONAL AND ADMINISTRATIVE.

SALARIES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS PROFESSIONAL AND ADMINISTRATIVE.

WAGES OF FULL TIME EMPLOYEES WHO ARE CLASSIFIED AS OFFICE AND CLERICAL OR TECHNICAL SERVICE AND CRAFT.

WAGES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS OFFICE AND CLERICAL, OR TECHNICAL SERVICES AND CRAFT.

WAGES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS STUDENT WORKERS OR FEDERAL COLLEGE WORK-STUDY.

WAGES OF PART TIME EMPLOYEES WHO ARE CLASSIFIED AS TEXAS COLLEGE WORK-STUDY STUDENTS.PAY SUPPLEMENT TO EMPLOYEES CERTIFIED AS PEACE OFFICERS.

PAY SUPPLEMENT TO EMPLOYEES WHO ARE COVERED BY FLS AND WHOSE ACTUAL HOURS WORKED DURING A PAY PERIOD EXCEED 40.

PAY SUPPLEMENT FOR EMPLOYEES WHO HAVE STATE OF TEXAS SERVICE IN EXCESS OF TWO YEARS.

THE UNIVERSITY'S FUND 2XX SHARE OF PAY SUPPLEMENT FOR EMPLOYEES WHO HAVE STATE SERVICE IN EXCESS OF 60 MONTHS.

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Expense PayrollRanked Faculity Salaries Expense PayrollAdministratove Stipends, Faculty Expense PayrollChair/Professor Stipends, Faculty Expense PayrollVisiting Faculty Salaries Expense PayrollClinical Faculty Salaries Expense PayrollInstructional Faculty Salaries Expense PayrollResearch Faculty Salaries Expense PayrollLecturer Salaries Expense PayrollContinuing Education Instructor Salaries Expense PayrollSummer Salaries Expense PayrollInstructional Assistants Salaries Expense PayrollTeaching Assistants Salaries Expense PayrollTeaching Fellows Salaries Expense PayrollResearch Assistants Salaries Expense PayrollGraduate Assistant Expense Payroll

Expense Payroll

Payments of death benefits to a decreased employee's estate. Payments will consist of pay for accrued vacation time and one half of accrued sick leave not to exceed 336 hours. Does not include lump sum payment made upon termination of employment (use account 50114 or 50115) nor payments to employees with less than six months of services.

Salaries and wages of full time employees who are classified as head coaches or assistant coaches in an intercollegiate athletic department.

Additional salary earned by non-exempt employees who work an evening or night shift. Shift differential is calculated and assigned by the Payroll Department during the bi-weekly pay cycle.

Additional earnings paid to employees to cover dental and/or accidental death and dismemberment insurance under the Employees Retirement System health insurance opt-out program. Authorized by Senate Bill No. 1863, Article 4, 79th Leg., RS, 2005, effective 09/01/2006. Waiver of and supplemental health coverage for state employees.To record expenses for graduate student insurance stipend paid as salaries and wages

RESEARCH ASSISTANT SALARIES THAT ARE ELIGIBLE FOR TUITION

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Professional and Administrative Staff Salaries, Exempt Expense PayrollOther Support Staff Salaries, Exempt Expense PayrollResearch Staff Salaries, Exempt Expense Payroll

Expense Payroll

Expense PayrollOther Support Staff Salaries, Non Exempt Expense PayrollResearch Staff Salaries, Non Exempt Expense Payroll

Expense PayrollCollege Work Study Wages - Federal Expense PayrollNon College Work Study Wages Expense PayrollCollege Work Study Wages - State Expense PayrollSummer Instruction, Tenure Track Expense PayrollSummer Instruction, Non Tenure Track Expense PayrollSummer Instruction, Adjunct Faculty Expense PayrollSummer Instruction, Graduate Assistants Expense Payroll

Expense Payroll

Expense Payroll

Expense Payroll

Expense PayrollVACATION EXPENSE Expense PayrollSTATE MATCH MEDICARE Expense Payroll

Expense Payroll

Expense Payroll

Expense Payroll

Taxable stipend and overload payments to exempt staff. Must be paid through Payroll.Professional and Administrative Staff, Salaries, Non Exempt

Taxable stipend payments to non-exempt staff. Must be paid through Payroll.

THE PORTION OF FICA MATCHING CHARGED TO A DEPARTMENTAL ACCOUNT.THE DEPARTMENTAL EXPENSE FOR AN EMPLOYEE'S WORKER'S COMPENSATION.

UNEMPLOYMENT COMPENSATION INSURANCE CHARGED AS A PERCENTAGE OF GROSS SALARY.

AMOUNT CONTRIBUTED TO ACCOUNT ACCORDING TO THE FRINGE BENEFIT FLAG ASSIGNED TO EMPLOYEE.

THE PERCENTAGE STATE MATCHING CONTRIBUTION FOR FICA 6.2% OR 57,600 FOR SOCIAL SECURITY AND 1.45% FOR MEDICARE WAGES.

THE PERCENTAGE OF EMPLOYER MATCHING CONTRIBUTION FOR RETIREMENT (ORP) MANDATED BY THE STATE AS 6.00% GROSS.

THE PERCENTAGE OF EMPLOYER MATCHING CONTRIBUTION FOR RETIREMENT (TRS) MANDATED BY THE STATE AS 6.00% GROSS.

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Expense Payroll

Expense Payroll

Expense Payroll

Expense Payroll

THE ADDITIONAL PERCENTAGE CONTRIBUTION OF 1.19 % TOWARD OPTIONAL RETIREMENT PLANS OF QUALIFIED EMPLOYEES.

THE ADDITIONAL PERCENTAGE CONTRIBUTION OF 1.31% TOWARD OPTIONAL RETIREMENT PLANS OF QUALIFIED EMPLOYEES.

THE UNIVERSITY'S PROPORTIONAL SHARE OF STATE SUBSIDY FOR GROUP INSURANCE PREMIUMS.THE UNIVERSITY'S PROPORTIONAL SHARE OF STATE MATCHING CONTRIBUTION FOR FICA.

THE UNIVERSITY PROPORTIONAL SHARE OF EMPLOYER MATCHING CONTRIBUTION FOR RETIREMENT (ORP).

THE UNIVERSITY'S PROPORTIONAL SHARE OF EMPLOYER MATCHING CONTRIBUTION FOR RETIREMENT (TRS).

THE ADDITIONAL 1.31% CONTRIBUTION TOWARD OPTIONAL RETIREMENTPLANS OF QUALIFIED EMPLOYEES, PAID FROM FUND 2XX.

THE PERCENTAGE OF EMPLOYER MATCHING CONTRIBUTION FOR RETIREMENT (ORP) MANDATED BY THE STATE AS 6.00% OF GROSS. REIMBURSEMENT FROM THE STATE FOR FUNDS PREVIOUSLY DISBURSED BY THE UNIVERSITY. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

Employer Paid TRS 90-Day Enrollment Period. The employer shall pay an amount equal to the state contribution rate during the first 90 days of employment of a new member. Subchapter E, Chapter 825, Government Code, Section 825.4041. S.B. No. 1691, 79th Legislature.

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Expense Payroll

Expense PayrollExpense Payroll

Employer Paid ORP - 90 Day Enrollment Period. The employer shall pay an amount equal to the state contribution rate during the first 90 days of employment of a new member. Results from administrative ruling from the Legislative Budget Board to follow TRS procedure as outlined in S.B. No. 1691, 79th Legislative.

Employer Paid TRS Retired Employee Surcharge. The employer shall pay an amount equal to the sum of the current retiree contribution amount and the state contribution amount if the retiree was an active, contributing member. Subchapter E, Chapter 825, Government Code, Section 825,4092. S.B. No. 1691, 79th Legislature.

Employer Paid TRS Care Premium. The employer who reports a retired employee who is enrolled in the Texas Public Shcool Employees Group Insurance Program under Chapter 1575, Insurance Code, shall pay the difference between the retiree premium and any enrolled dependent premiums. Subchapter E, Chapter 825, Government Code, Section 825.4092. S.B. No. 1691, 79th Legislature.

Payment to ERS for unused allowance to cover dental and/or accidental death and dismemberment insurance under the Employees Retirement System health insurance opt-out program. Authorized by Senate Bill No. 1863, Article 4, 79th Leg., RS, 2005, effective 09/01/2006. Waiver of and supplemental health coverage for state employees.

ERS 1% EMPLOYER GROUP INSURANCE CONTRIBUTIONPayment to ERS (Employees Retirement System) to increase the employer contribution to the Group Benefits Program for group insurance by an amount equal to 1.0% of the total base wages and salaries for each benefits eligible employee. Authorized by General Appropriations Act, Article IX, Section 18.09 82nd Leg., RS, 2011, effective 09/01/2011.

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Expense PayrollCLAIMS PD-WRKMN COMP Expense PayrollCLAIMS PD-UNEMP COMP Expense PayrollMEDICAL EXPENSES Expense Payroll

Expense Payroll

Expense PayrollCONST SALARY TRF Expense PayrollPRIOR YR SALARY ADJ Expense PayrollINS PRE DEP-ST SUB Expense Payroll

Expense Contracted Services







EMPLOYER PAID CONTRIBITION TO A HEALTH SPENDING ACCOUNT ASSOCIATED WITH HIGH DEDUCTIBLE MEDICAL INSURANCE PLANS. FOR PAYROLL DEPARTMENT USE ONLY.

JUDGEMENTS AND SETTLEMENTS CONSIDERED AS INCOME TO THE PAYEE.

PAYMENTS MADE TO ORGANIZATIONS OUTSIDE OF THE UNIVERSITY FORSALARY EXPENSES INCURRED IN THE EMPLOYMENT OF A COLLEGE WORK STUDY EMPLOYEE.

SERVICES OF A STATE LICENSED OPTOMETRIST PLUS EXPENSES WITHOUT RECEIPTS (PROFESSIONAL SERVICES)..

REIMBURSEMENT OF AN OPTOMETRIST FOR RECEIPTED EXPENSES WHILE RENDERING PROFESIONAL SERVICES.

PROFESSIONAL FINANCIAL AND ACCOUNTING SERVICES RENDERED BY STATE-LICENSED ACCOUNTANTS PLUS THEIR EXPENSES WITHOUT RECEIPTS .

SERVICES OF A STATE-LICENSED LANDSCAPE ARCHITECT PLUS EXPENSES WITHOUT RECEIPTS (PROFESSIONAL SERVICES).

REIMBURSEMENT OF A LANDSCAPE ARCHITECT FOR RECEIPTED EXPENSES INCURRED WHILE RENDERING PROFESSIONAL SERVICES.

PROFESSIONAL SERVICES RENDERED BY STATE-LICENSED ARCHITECTS (PLUS THEIR EXPENSES WITHOUT RECEIPTS) WHICH ARE NOT CAPITALIZED IN REMODELING OR CONSTRUCTION OF FACILITIES.

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PROFESSIONAL ENGINEERING SERVICES RENDERED BY STATE-LICENSED ENGINEERS (PLUS THEIR EXPENSES WITHOUT RECEIPTS) WHICH ARE NOT CAPITALIZED IN CONSTRUCTION OR REMODELING OF FACILITIES.

PROFESSIONAL SERVICES RENDERED ON A FEE BASIS BY A PERSON OR FIRM RECOGNIZED AS POSSESSING A HIGH DEGREE OF LEARNING AND RESPONSIBILITY IN ANY AREA NOT CATEGORIZED UNDER OTHER SUBCODES. (FOR LEGAL FEES, USE 5010)

MEDICAL EXAMINATIONS, CARE AND TREATMENT BY LICENSED PHYSICIANS OR SURGEON,NOT FOR WORKERS COMPENSATION (SEE 5112)

REIMBURSEMENT FOR EXPENSES INCURRED WHILE AUDITING OR ACCOUNTING SERVICES WERE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

REIMBURSEMENT FOR EXPENSES INCURRED WHILE ARCHITECTURAL SERVICES WERE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

REIMBURSEMENT FOR EXPENSES INCURRED WHILE ENGINEERING SERVICES WERE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

STUDYING THE EXISTING OR PROPOSED INFORMATION SYSTEMS AND ADVISING WITH REGARD TO THOSE SYSTEMS INCLUDING THE CREATION, DESIGN, OR DEVELOPMENT.

PROFESSIONAL ADVISORY SERVICES STUDYING AN EXISTING OR A PROPOSED OPERATION OR PROJECT AND ADVISING WITH REGARD TO THOSE OPERATIONS OR PROJECTS INCLUDING THE CREATION, DESIGN, OR DEVELOPMENT, EXCEPT FOR INFORMATION SYSTEMS CONSULTING (SEE SUBCODE 3015).

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Expense

Expense

Expense Gift-in-Kind Expense






REIMBURSEMENT FOR EXPENSES INCURRED WHILE INFORMATION SYSTEM CONSULTING WAS BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

REIMBURSEMENT FOR EXPENSES INCURRED WHILE CONSULTING SERVICES (OTHER THAN INFORMATION SYSTEMS CONSULTING) WERE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

REIMBURSEMENT FOR RECEIPTED EXPENSES BY A PHYSICIAN/SURGEON WHILE PERFORMING PROFESSIONAL SERVICES.

Commission paid to property management company or real estate broker for executing a new lease, lease renewal, or lease extension for university rental property.


Fee paid to property management company for services provided in managing university rental property.


Payments made on behalf of University by Foundations for professional services.Used to record Gift-in-Kind expenses only.

SERVICES PROVIDED TO EVALUATE AND ANALYZE DATA USING SPECIFIC TECHNICAL KNOWLEDGE.

PROFESSIONAL SERVICES OF A STATE LICENSED REAL ESTATE APPRAISER INCLUDING EXPENSES WITHOUT RECEIPTS.

REIMBURSEMENT FOR RECEIPT EXPENSE INCURRED BY STATE LICENSE REAL ESTATE APPRAISER WHILE PERFORMING PROFESSIONAL SERVICE.

PROFESSIONAL SERVICES OF A STATE LICENSED REGISTERED NURSE INCLUDING EXPENSE WITHOUT RECEIPTS.

REIMBURSEMENT FOR RECEIPT EXPENSES WHILE PERFORMING PROFESSIONAL SERVICES AS A REGISTERED NURSE.

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SERVICES TO ORGANIZE AND PRODUCE ENTERTAINMENT PERFORMANCES OR REPRESENT ARTISTS OR PERFORMERS UNDER CONTRACT.

FOR UH OR UHS USE ONLY.Business Expense-UH Only

PROFESSIONAL SERVICES OF A STATE LICENSED SURVEYOR INCLUDING EXPENSES WITHOUT RECEIPTS.

REIMBURSEMENT FOR RECEIPTED EXPENSES OF A STATE-LICENSED SURVEYOR INCURRED WHILE RENDERING PROFESSIONAL SERVICES.TEMPORARY EMPLOYEE SERVICE PAID TO EMPLOYMENT AGENCIES.

CLERICAL OR MANUAL LABOR. IF EMPLOYER/EMPLOYEE RELATIONSHIP EXISTS, MUST BE PAID THROUGH PAYROLL DEPARTMENT.PROTECTION SERVICES PROVIDED BY CAMPUS OR EXTERNAL POLICE PERSONNEL.

DRUG TESTING, AUTHORIZED MEDICAL LAB TESTS, HOSPITAL CARE, MISCELLANEOUS MEDICAL SERVICES. NOT FOR WORKER'S COMPENSATION (5112) NOR FOR SERVICES PERFORMED BY LICENSED MEDICAL PROFESSIONALS (3010)

ANALYSIS AND EVALUATION SERVICES PROVIDED BY TRAINED INDIVIDUALS FOR THE PURPOSE OF DETECTING THE PRESENCE OF PROHIBITED, BANNED, ILLEGAL, OR ILLICIT CHEMICAL SUBSTANCES.NOT FOR WORKER'S COMPENSATION (5112) NOR FOR SERVICES PERFORMED BY LICENSED MEDICAL PROFESSIONALS (3010).

NON-CAPITALIZED SERVICES FOR BUILDING OR REMODELING EQUIPMENT, FURNISHING, OR FACILITIES. (NOT REPAIR OR MAINTENANCE)

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Expense

CATERING OF FOOD WHERE CATERER DELIVERS/SERVES FOOD FOR EVENTS CLOSELY ALLIED TO TEACHING, RESEARCH WHERE ALLOWED BY THE SPONSOR, ACADEMIC MISSION. FOR UH OR UHS USE ONLY

Business Expense-UH Only

CATERING WHERE CATERER DELIVERS AND SERVES FOOD FOR PROMOTIONAL OR FUND RAISING EVENT.


JANITORIAL, LINEN, UNIFORM CLEANING AND DELIVERY SERVICES.

COMPUTER TIME FOR DATA ENTRY, STORAGE, RETRIEVAL, PROCESSING, AND/OR PRINTING.

INFORMATION TECHNOLOGY ANALYSIS, PROGRAM WRITING, AND MODIFICATION. NOT INFORMATION SYSTEMS CONSULTING. NOT PROFESSIONAL SERVICES. INCLUDES EXPENSES WITHOUT RECEIPTS.

REIMBURSEMENT FOR RECEIPTED EXPENSES INCURRED BY A CONTRACT OR (NOT CONSULTANTS OR PROFESSIONAL SERVICES) WHILE RENDERING INFORMATION TECHNOLOGY SERVICES.

INTER-LIBRARY BOOK LOAN, LIBRARY SEARCH, INFORMATION RETRIEVAL, BIBLIOGRAPHIES, REFERENCE DATA. NOT FOR ELECTRONIC COMMUNICATION SERVICES.INSECT, RODENT, AND OTHER PEST EXTERMINATION OR ELIMINATION.

SERVICES TO ORGANIZE AND PRODUCE ENTERTAINMENT PERFORMANCES OR REPRESENT ARTISTS OR PERFORMERS UNDER CONTRACT.

FOR UHC, UHD OR UHV USE ONLY.Business Expense-CDV Only

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Expense








CATERING OF FOOD WHERE CATERER DELIVERS/SERVES FOOD FOR EVENTS CLOSELY ALLIED TO TEACHING, RESEARCH, ACADEMIC MISSION.


CATERING WHERE CATERER DELIVERS AND SERVES FOOD FOR PROMOTIONAL OR FUND RAISING EVENT.


IN HOUSE TRAINING AND INSTRUCTION OF UNIVERSITY EMPLOYEES BY NON-EMPLOYEES. (NOT FOR UNIVERSITY CREDIT)SERVICES BY ATHLETIC EVENTS OFFICIALS AND RECORD KEEPERS.

REIMBURSEMENT FOR EXPENSES INCURRED WHILE EMPLOYEE EDUCATION TRAINING SERVICES WERE BEING RENDERED OR COURSES DEVELOPED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

CREATING SPECIFIC INSTRUCTIONAL CLASSES; COLLECTION, ORGANIZING, AND OUTLINING REFERENCE DATA FOR PRESENTATION IN LABS, SEMINARS AND LECTURES.

GUEST LECTURERS, SPEAKERS, ARTISTS, PRESENTING LECTURES, RECITALS, PERFORMANCES, SEMINARS, WORKSHOPS UNDER A WRITTEN AGREEMENT.

REIMBURSEMENT FOR EXPENSES INCURRED WHILE LECTURE, ARTISTIC, OR COURSE DEVELOPMENT SERVICES ARE BEING RENDERED FOR WHICH RECEIPTS HAVE BEEN SUPPLIED.

Payments made on behalf of University by Foundations for the general support of academic programs. Used to record Gifts-in-Kind expenses only.

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Expense Copying and Printing









WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SERVICES BY OFF-CAMPUS VENDORS FOR ADMINISTRATIVE, ACADEMIC, AND/OR RESEARCH PURPOSES. PUBLISHER'S REPRINTING CHARGES FOR ADDITIONAL COPIES OF JOURNALS, ARTICLES, THESES, DISSERTATIONS. PAID BY VOUCHER.

COPY CHARGES BY OTHER LIBRARIES SUPPLIED THROUGH THE INTERLIBRARY LOAN AGREEMENTS.

WRITTEN OR GRAPHIC REPRODUCTION CHARGED FOR OTHER THAN ACADEMIC OR RESEARCH PURPOSES FROM ANY ON OR OFF CAMPUS SOURCE.

UNIVERSITY PRINT/COPY SERVICE CENTER OR UC LEASED COPY CENTER CHARGES FOR ACADEMIC, ADMINISTRATIVE, OR RESEARCH PURPOSES. PAID BY INTERNAL DOCUMENT.

COSTS FOR OBTAINING XEROGRAPHIC REPRODUCTION SERVICES FOR ADMINISTRATIVE, EDUCATIONAL, INSTRUCTIONAL, OR INFORMATIONAL MATERIALS. USED FOR ALLOCATING COSTS TO DEPARTMENTAL UNITS BY A CENTRAL OPERATING FACILITY BASED ON A SET RATE OR ACTUAL USAGE. FOR ACCOUNTING JOURNAL ENTRIES ONLY.

EDUCATIONAL, INSTRUCTIONAL OR INFORMATIONAL MATERIAL.

COSTS OF REPRODUCING EACH SEPARATE SET OF EDUCATIONAL, INSTRUCTIONAL OR INFORMATIONAL MATERIALS IF MORE THAN ONE EXISTS WITHIN AN ACCOUNT NUMBER.



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Expense Utilities

Expense Utilities

Expense Utilities

Expense UtilitiesSEWAGE SERVICES. Expense Utilities

Expense Utilities

Expense Utilities

Expense Utilities

Expense Utilities

Expense Postal Services



COSTS OF FILMING, PROCESSING, AND DEVELOPING SERVICES WHICH PRODUCE PHOTOGRAPHS, MICROFILM/FICHE, TAPES OR VIDEOS.

FOR ACCOUNTING JOURNAL ENTRIES ONLY. USED FOR ALLOCATING THE COST OF ELECTRICITY, NATURAL GAS AND WATER TO AUXILIARY AND OTHER UNITS BY THE PHYSICAL PLANT BASED ON A SET RATE OR ACTUAL USAGE.

ELECTRICAL UTILITY SERVICE. ELECTRICITY CHARGED UNDER A RENTAL AGREEMENT SHOULD BE CODED AS RENT.

PIPED NATURAL OR CONTAINERIZED LIQUIFIED PETROLEUM GAS. GAS CHARGED UNDER RENTAL AGREEMENT SHOULD BE CODED AS RENT.

PIPED CITY WATER. NOT FOR BOTTLED WATER, WASTE WATER, NOR WATER CHARGED UNDER A RENTAL AGREEMENT.

THERMAL ENERGY IN THE FORM OF STEAM, HOT WATER, OR CHILLED WATER.

DEIONIZATION, HOOK UP CHARGES FOR ELECTRICITY AND GAS, LINE REPAIR, WATER SOFTENING OR OTHER WATER TREATMENT.TRASH PICKUP, CONTAINERIZED REFUSE SERVICE, SANITARY LANDFILL FEES.

NUCLEAR, RADIOACTIVE, OR CHEMICAL WASTE CLEANUP, REMOVAL AND DISPOSAL INCLUDING DEEP WELL, LANDFILL, AND INCINERATION.

STAMPS, POSTAGE METER SETTINGS, POST OFFICE BOX RENTALS, POSTAL SERVICES (CERTIFIED MAIL, ETC.).MAIL PREPARATION, LABELING, SORTING, NAME AND ADDRESS LISTS.

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Expense Phone and Data

MONTHLY CHARGES FOR THE USE OF DATA SERVICES Expense Phone and Data







Expense Freight


COSTS FOR PROVIDING METERED POSTAGE, STAMPS, AND POSTAL SERVICES (CERTIFIED MAIL, REGISTERED MAIL, ETC.). USED FOR ALLOCATING COSTS TO DEPARTMENTAL UNITS BY A CENTRAL OPERATING FACILITY BASED ON A SET RATE OR ACTUAL USAGE. FOR ACCOUTING JOURNAL ENTRIES ONLY.

MONTHLY TELEPHONE CHARGES, MUNICIPAL TAXES, DIRECTORY ASSISTANCE, PRIVATE LINE CHARGES.

TELEPHONE INSTALLATION, LINE SERVICE, PAGER AIR TIME, MOBILE PHONE AIR TIME, ROAMER CHARGES.DATA INSTALLATION CHARGES AND OTHER DATA RELATED SERVICES.LONG DISTANCE TELEPHONE CHARGES, WATS LINES, TELEPHONE CONFERENCES.

LONG DISTANCE CHARGES ASSOCIATED WITH USING UNIVERSITY ISSUED (AT&T) CALLING CARDS.

MONTHLY CHARGES FOR THE STATE TELEPHONE LONG DISTANCE SERVICE KNOWN AS TEX-AN.

BASIC MONTHLY CIRCUIT COSTS INCLUDING MICROWAVE TRANSMISSIONSERVICE AND FAX LINE CHARGES. NOT FOR TRANSMITTED DATA OR PRIVATE LINE CHARGES.

FREIGHT IN AND OUT, DELIVERY, AIR EXPRESS, HOT SHOT, ARMORED CAR, DRAYAGE, TOWING, SHIPPING, DETENTION OF A FREIGHT HAUL. NOT MOVING EXPENSES NOR TRAVEL.

ELECTRONICALLY TRANSMITTED COMMUNICATION SERVICES, ELECTRONIC SUBSCRIPTION SERVICES, AMIGOS SERVICES, CABLE VISION, TELEGRAM, TELEGRAPH, WESTERN UNION, ANSWERING SERVICES, WEATHER SERVICES AND PROGRAM ASSESSMENTS.

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Expense

Expense

Expense

Expense

Expense

Expense

STUDENT RECRUITMENT ADVERTISING IN ANY MEDIA. Expense

Expense

Expense

Cell phone/pager air time/roamer and internet charges. Not cell phone and pager rental (53506). Not cell phone and pager equipment less than $5,000 (54360).

Payments by Payroll to employees to purchase and operate communication equipment/internet. Considered to be personal property of the employee; thus, fringe benefit is taxable income to the employee. See SAM 03.A.19.

Taxable Fringe Benefits

CLASSIFIED ADVERTISING FOR OTHER THAN RECRUITING, PROCUREMENT, PUBLIC RELATIONS, OR PROMOTION.

Advertising and Promotion

NORMAL ADVERTISING ON RADIO, TELEVISION, PUBLICATIONS TO RECRUIT APPLICANTS FOR EMPLOYEE POSITIONS.


CLASSIFIED ADVERTISING IN SPECIALIZED MEDIA MARKETS, SUCH AS PROFESSIONAL PUBLICATIONS, TO RECRUIT APPLICANTS FOR EMPLOYEE POSITIONS.


CLASSIFIED ADVERTISING IN ANY MEDIA TO SOLICIT COMPETITIVE BIDS FOR GOODS AND/OR SERVICES.


ADVERTISEMENT EXPENSES SPECIFICALLY STATED AS PART OF THE SCOPE OF WORK IN A PARTICULAR SPONSORED AWARD. RESTRICTED TO USE IN LEDGER 5 ACCOUNTS ONLY.

Advertising and PromotionAdvertising and Promotion

ADVERTISING CAMPAIGN ORIGINATION, DEVELOPMENT, AND EXECUTION BY AN EXTERNAL AGENCY OR INDIVIDUAL.


COSTS ASSOCIATED WITH SOLICITING DONATIONS TO THE UNIVERSITY INCLUDING PROMOTION, PUBLICITY, EVENTS AND OTHER COSTS.


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Expense

Expense

Expense

Expense

Expense

Expense

Expense Recruiting Students

PROMOTIONAL EXPENSES FOR PUBLIC RELATIONS SPECIFICALLY APPROVED AS PART OF THE SCOPE OF A PARTICULAR SPONSORED AWARD. RESTRICTED TO USE IN LEDGER 5 ACCOUNTS ONLY.


NON-CLASSIFIED ADS OR OTHER MEDIA MESSAGES TO PUBLICIZE OR DISTRIBUTE INFORMATION TO THE GENERAL PUBLIC ABOUT THE UNIVERSITY, ITS COMPONENTS, AND THEIR OPERATIONS.


COSTS OF FOOD, SUPPLIES, ETC FOR SOCIAL OR COMMUNITY EVENTS HOSTED BY THE UNIVERSITY PRIMARILY FOR PURPOSES OF PROMOTING THE UNIVERSITY NOT ESSENTIAL TO SPONSORED PROJECT OR DIRECTLY RELATED TO ACADEMIC MISSION. DO NOT USE ON STATE OR SPONSORED FUNDS. FOR UH OR UHS USE ONLY


COST OF UNIVERSITY FORMER STUDENTS FUNCTIONS SUCH AS MEETINGS, WORKSHOP, CONFERENCES OR CONVENTIONS FOR FUND RAISING AND DEVELOPMENT.


TICKETS TO CULTURAL, ATHLETIC, OR SOCIAL EVENTS TO FURTHER UNIVERSITY OBJECTIVES IN RECRUITING, FUND RAISING, PROMOTION, ETC.


ALCOHOLIC BEVERAGES SERVED AT ANY UNIVERSITY FUNCTION (REQUIRED FOR ALL ALCOHOLIC BEVERAGE EXPENDITURE).


EXPENSES OTHER THAN TRAVEL EXPENSES, INCURRED WHILE RECRUITING STUDENTS.

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Expense

Expense

Expense

Expense

Expense

COSTS ASSOCIATED WITH CONTRACTED INBOUND AND OUTBOUND TELEPHONE SERVICES FOR FUND RAISING ACTIVITIES. COSTS DO NOT INCLUDE CHARGES FOR EQUIPMENT OR SERVICES PROVIDED BY UNIVERSITY TELECOMMUNICATIONS DEPARTMENT. COST DO INCLUDE CHARGES FOR ACTIVITIES PROVIDED BY EXTERNAL TELEMARKETING SERVICES VENDORS.


PROMOTIONAL SPECIAL GIFTS - PUBLIC BROADCASTINGCOSTS FOR SUPPLIES, MATERIALS, AND OTHER MINIMAL VALUE ITEMS TO BE USED AS PROMOTIONAL SPECIAL GIFTS TO BE PROVIDED TO AUDIENCE MEMBERS OF THE PUBLIC BROADCASTING STATIONS (KUHT-TV, KUHF-FM, & KUHA-FM) AS APPRECIATION OR ACKNOWLEDGEMENT GIFTS FOR CONTRIBUTIONS OR DONATIONS GIVEN FOR PURPOSES OF ASSISTING IN THE OPERATIONS OF THE STATIONS.LIMITED TO USE BY PUBLIC BROADCASTING ONLY.


To record expenses for student events and promotions that are not related to recruiting.


COSTS ASSOCIATED WITH SOLICITING DONATIONS TO THE UNIVERSITY INCLUDING PROMOTION, PUBLICITY, EVENTS AND OTHER COSTS.


COSTS OF FOOD, SUPPLIES, ETC FOR SOCIAL OR COMMUNITY EVENTS HOSTED BY THE UNIVERSITY PRIMARILY FOR PURPOSES OF PROMOTING THE UNIVERSITY NOT ESSENTIAL TO SPONSORED PROJECT OR DIRECTLY RELATED TO ACADEMIC MISSION. DO NOT USE ON STATE FUNDS.


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Expense

Expense

Expense



Expense Rent and Lease



COST OF UNIVERSITY FORMER STUDENTS FUNCTIONS SUCH AS MEETINGS, WORKSHOP, CONFERENCES OR CONVENTIONS FOR FUND RAISING AND DEVELOPMENT.


TICKETS TO CULTURAL, ATHLETIC, OR SOCIAL EVENTS TO FURTHER UNIVERSITY OBJECTIVES IN RECRUITING, FUND RAISING, PROMOTION, ETC.


ALCOHOLIC BEVERAGES SERVED AT ANY UNIVERSITY FUNCTION (REQUIRED FOR ALL ALCOHOLIC BEVERAGE EXPENDITURE).


Payments made on behalf of University by Foundations for official functions for fund raising, promotions, or academic and social functions, with the exception of alcoholic beverages.Used to record Gifts-in-Kind expenses only.

Payments made on behalf of University by Foundations for alcoholic beverages.Used to record Gifts-in-Kind expenses only.

RENTAL COSTS FOR LESS THAN ONE YEAR'S USE OF FURNISHINGS MACHINES, EQUIPMENT OTHER THAN COMPUTER OR TELECOMMUNICATION.

EXCLUSIVE RIGHTS WITHIN A CERTAIN TIME PERIOD TO BROADCAST A TELEVISION OR RADIO PROGRAM OR TO RECEIVE BROADCAST RELATED SERVICES.

SHORT-TERM RENTAL OF FILMS, TAPES, MOVIES, MUSIC, SHEET MUSIC, MUSICALS, PLAYS, TELEVISION SATELLITE FEED, TELEVISION DUB FROM OTHER STATION TO VENDOR, OR RENTAL OF TAPE FROM ORIGINAL VENDOR (I.E. TAPE BICYCLE) BY THE TELEVISION STATION.

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Expense Rent and LeaseLEASE OF LAND FOR AT LEAST ONE YEAR. Expense Rent and Lease





Expense Software



LEASE COSTS FOR AT LEAST ONE YEAR'S USE OF FURNISHINGS, MACHINE, EQUIPMENT OTHER THAN COMPUTER OR TELECOMMUNICATIONS AND MEETING OTHER TESTS WHICH DEFINE OPERATING LEASES.

ACCOUNTING OFFICE USE ONLY. LEASE COST FOR FURNISHINGS, MACHINES, EQUIPMENT OTHER THAN COMPUTER OR TELECOMMUNICATION WITH AN OPTION TO PURCHASE AND/OR MEETING OTHER TESTS WHICH DEFINE CAPITAL LEASES.

RENTAL FOR LESS THAN ONE YEAR OF PHONES, FAX MACHINES, MOBILE PHONES, MODEMS, MICROWAVE EQUIPMENT, SATELLITE DISHES.

LEASE OF TELECOMMUNICATION EQUIPMENT FOR AT LEAST ONE YEAR MEETING OTHER TESTS DEFINING OPERATING LEASES.

ACCOUNTING OFFICE USE ONLY. LEASE FOR MORE THAN ONE YEAR OF TELECOMMUNICATIONS EQUIPMENT WITH OPTION TO PURCHASE AND/OR MEETING OTHER TESTS DEFINING CAPITAL LEASES.

USE FOR LESS THAN ONE YEAR OF COMPUTER MAINFRAMES, INPUT/OUTPUT DEVICES, MEMORY. NOT FOR SOFTWARE (3562).

LICENSE FEE FOR COMPUTER SOFTWARE USE, PROGRAMS, PROCEDURES MANUALS, AND RELATED DOCUMENTATION.

USE OF COMPUTER MAINFRAMES, INPUT/OUTPUT DEVICES, MEMORY FOR AT LEAST ONE YEAR AND MEETING OTHER TESTS DEFINING OPERATING LEASES.

ACCOUNTING OFFICE USE ONLY. USE OF COMPUTER MAINFRAMES, INPUT/OUTPUT DEVICES, MEMORY WITH OPTION TO PURCHASE AND/OR MEETING OTHER TESTS DEFINING CAPITAL LEASES.

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Expense Rent and LeaseRENTAL OR CHARTER OF AIRCRAFT. Expense Rent and Lease


RENTAL OF OFFICE SPACE FOR LESS THAN ONE YEAR. Expense Rent and Lease





Expense Royalties


USE OF MOTOR VEHICLES FOR LESS THAN ONE YEAR. INCLUDES COSTOF DRIVER. NOT FOR VEHICLE RENTAL WHILE IN TRAVEL STATUS.

USE OF MOTOR VEHICLES FOR AT LEAST ONE YEAR WITH NO OPTION TO PURCHASE AND/OR MEETING OTHER TEST DEFINING CAPITAL LEASES.

USE OF MOTOR VEHICLES WITH OPTION TO PURCHASE AND/OR MEETING OTHER TESTS DEFINING OPERATING LEASES.

RENTAL OR CHARTERING OF ANY AQUATIC CRAFT OR EQUIPMENT.

LEASE OF OFFICE SPACE UNDER A MULTI-YEAR AGREEMENT.

RENTAL FOR LESS THAN ONE YEAR OF LABORATORIES, WAREHOUSE, SHOPS, ACTIVITY CENTERS.

MULTI-YEAR AGREEMENT FOR THE USE OF LABORATORIES, WAREHOUSES, SHOPS, ACTIVITY CENTERS.

USE OF BUILDINGS WITH OPTION TO PURCHASE AND/OR MEETING OTHER TESTS DEFINING CAPITAL LEASES.

PERMISSION FROM HOLDERS OF PATENTS OR COPYRIGHTS TO USE OR REPRINT THEIR INTELLECTUAL PROPERTY.

RENTAL OF SPACE USED FOR CLASSROOMS, CONFERENCES, EXHIBITS, PARKING, OR STORAGE.

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Expense

Expense


Expense

Expense

Expense

Expense

HOUSING AND ROOM EXPENSES ASSOCIATED WITH ATHLETIC TRAINING AND INCIDENTAL TO A STUDENT'S PARTICIPATION IN INTERCOLLEGIATE ATHLETICS. EXPENSES INCURRED FOR STUDENT- ATHLETES WHO REPORT FOR PRESEASON PRACTICE PRIOR TO THE START OF THE ACADEMIC YEAR. EXPENSES INCURRED FOR STUDENT- ATHLETES DURING THE INSTITUTION'S VACATION PERIOD DURING THE REGULAR ACADEMIC YEAR WHEN STUDENT-ATHLETES ARE REQUIRED TO REMAIN ON THE INSTITUTIONS CAMPUS FOR ORG PRACTICE OR COMPETITION. COST PERMITTED UNDER NCAA PERMISIBLE HOUSING & MEALS.

Payments by Payroll to employee to lease/purchase a vehicle (100% taxable income). Or, payments by Accounts Payable to leasing company/dealership on behalf of employee (taxable income for personal use portion). Coordinate between Payroll and Tax Departments.


Used to record expenses for the utilization of space in the University of Houston Energy Research Park for departments/programs located in that space.


Lease of academic space under a multi-year agreement.

FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - DOORS


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - GENERAL


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - METAL


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - MILLWORK


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - SIDEWALKS


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - GENERAL TRADE - SPECIALTIES


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - ASBESTOS ABATEMENT


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - CARPET


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - CEILINGS


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - ELECTRICAL


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - GLAZING


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - GRADING


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADES - GRAPHICS


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - HVAC (HEATING/VENTILATING/AIR CONDITIONING)


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERREDMAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - MASONRY


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PAINTING


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PAVING


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PLASTER


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - PLUMBING


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - ROOF


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - SPRINKLER


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - PRIME TRADE - WEATHERPROOFING


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - SURVEYS / STUDIES - STRUCTURAL STUDIES


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - STUDIES/SURVEYS -HVAC - (HEATING / VENTILATING / AIR CONDITIONING) SURVEYS


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - STUDIES/SURVEYS ASBESTOS SURVEYS


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - UH DIRECTED ACTIVITY - ELEVATOR


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - UH DIRECTED ACTIVITY - FIRE ALARM


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - UH DIRECTED ACTIVITY - LANDSCAPE


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - UH DIRECTED ACTIVITY - PEST CONTROL


FOR FACILITIES, PLANNING AND CONSTRUCTION USE ONLY. DEFERRED MAINTENANCE FOR LEDGER 7, HEAF PROJECTS - UH DIRECTED ACTIVITY - SITE UTILITIES


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

REPAIR OF UNIVERSITY OWNED OR LEASED VEHICLES. Expense

OVERHEAD CHARGES FOR THE OFFICE OF FACILITIES PLANNING AND CONSTRUCTION ASSOCIATED WITH A DEFERRED MAINTENANCE CONSTRUCTION PROJECT. DOES NOT INCLUDE NON-CAPITAL CONSTRUCTION PROJECTS NOR CAPITAL CONSTRUCTION PROJECTS. FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-DEFERRED MAINTENANCE PROJECTS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


Payment to property management company to cover actual or anticipated reimbursable expenses associated with managing university rental property. Not a payment for services.


REPAIRS OR MAINTENANCE CONTRACTS FOR ALL STAND ALONE EQUIPMENT AND FURNISHINGS EXCEPT COMPUTERS, TELECOMMUNICATIONS OR EQUIPMENT INTEGRATED INTO FACILITIES.

Repair and Maintenance

REPAIR COSTS OR MAINTENANCE CONTRACTS FOR REPAIR OF COMPUTER EQUIPMENT.


DEBUGGING, ONGOING SOFTWARE MAINTENANCE, TELEPHONE SOFTWARE SUPPORT, AND SOFTWARE MAINTENANCE CONTRACTS.


PURCHASE REPAIRS TO PARKING LOTS,SIDEWALKS, PATIOS, INDOOR AND OUTDOOR SWIMMING POOLS, TENNIS COURTS, FOUNTAINS, SCULPTURE, TREE SURGERY. NOT FOR LANDSCAPING NOR MATERIALS USED FOR MAINTENANCE PERFORMED BY UNIVERSITY EMPLOYEES.


REPAIR COSTS, MAINTENANCE CONTRACTS, AND MOVING OF TV STUDIO EQUIPMENT, TELECOMMUNICATIONS EQUIPMENT, TELEPHONES, AND FAX MACHINES.

Repair and MaintenanceRepair and Maintenance

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PASS THRU SUB C/G A TO 25,000 Expense Subrecipient

PASS THRU SUB C/G A $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G B TO $25,000 Expense Subrecipient

PASS THRU SUB C/G B $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G C TO $25,000 Expense Subrecipient

PASS THRU SUB C/G C $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G D TO $25,000 Expense Subrecipient

PASS THRU SUB C/G D $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G E TO $25,000 Expense Subrecipient

PASS THRU SUB C/G E $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G F TO $25000 Expense Subrecipient

PURCHASED REPAIRS AND MAINTENANCE CONTRACTS FOR LEASEHOLD IMPROVEMENTS, AIR CONDITIONING, HEATING, BOILERS, ELEVATORS, PLUMBING, ROOFS, ELECTRICAL SYSTEMS, SECURITY SYSTEMS, ALARM SYSTEMS, AND TRANSMITTERS.


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PASS THRU SUB C/G F $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G G TO $25,000 Expense Subrecipient

PASS THRU SUB C/G G $2,5000 AND UP Expense Subrecipient

PASS THRU SUB C/G H TO $25,000 Expense Subrecipient

PASS THRU SUB C/G H $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G I TO $25,000 Expense Subrecipient

PASS THRU SUB C/G I $25,000 AND UP Expense Subrecipient



PASS THRU SUB C/G J TO $25,000 Expense Subrecipient

PASS THRU SUB C/G J $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G K TO $25,000 Expense Subrecipient

PASS THRU SUB C/G K $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G L TO $25,000 Expense Subrecipient

SERVICES PROVIDED BY OTHER UNIVERSITY DEPARTMENTS AND SERVICE CENTERS. PAID BY INTERNAL DOCUMENTS.SERVICES UNDER A WRITTEN CONTRACT NOT CLASSIFIED UNDER ANY OTHER SUBCODE.

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PASS THRU SUB C/G L $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G M TO $25,000 Expense Subrecipient

PASS THRU SUB C/G M $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G N TO $25,000 Expense Subrecipient

PASS THRU SUB C/G N $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G O TO $25,000 Expense Subrecipient

PASS THRU SUB C/G O $25,000&UP Expense Subrecipient

PASS THRU SUB C/G P TO $25,000 Expense Subrecipient

PASS THRU SUB C/G P $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G Q TO $25,000 Expense Subrecipient

PASS THRU SUB C/G Q $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G R TO $25,000 Expense Subrecipient

PASS THRU SUB C/G R $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G S TO $25,000 Expense Subrecipient

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PASS THRU SUB C/G S $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G T TO $25,000 Expense Subrecipient

PASS THRU SUB C/G T $25,000 AND UP Expense Subrecipient

PASS THRU SUB C/G U TO $25,000 Expense Subrecipient

PASS THRU SUB C/G U $25,000 AND UP Expense Subrecipient

Expense Collection Expenses



Expense Fees and Taxes


Expense Finance Use


EXTERNAL EXPENSES ASSOCIATED WITH SATISFYING RECORD KEEPING AND DUE DILIGENCE REQUIREMENTS ON THE DEPARTMENT OF EDUCATION TITLE 4 LOAN PROGRAMS.

EXTERNAL LOAN COLLECTION EXPENSES ASSOCIATED WITH SATISFYING DUE DILIGENCE REQUIREMENTS ON THE DEPARTMENT OF EDUCATION TITLE 4 LOAN PROGRAMS.

INTERNAL LOAN COLLECTION EXPENSES ASSOCIATED WITH SATISFYING DUE DILIGENCE REQUIREMENTS ON THE DEPARTMENT OF EDUCATION TITLE 4 LOAN PROGRAMS.

INSPECTION FEES, SERVICE CHARGES, CUSTOM FEES, AND OTHER FEES NOT INCLUDED IN OTHER EXPENSE ACCOUNTS.

SERVICES PROVIDED BY OTHER UNIVERSITY DEPARTMENTS AND SERVICE CENTERS. PAID BY INTERNAL DOCUMENTS.

CHARGES FOR SERVICES PROVIDED BY OTHER COMPONENTS. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.SERVICES UNDER A WRITTEN CONTRACT NOT CLASSIFIED UNDER ANY OTHER ACCOUNT.

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Expense Tuition and Fees





Expense Subrecipient

Payments for tuition and tuition related fees for students who are inmates in Texas Department of Criminal Justice (TDCJ) facilities, and are being paid under a contract between TDCJ and the university

Transfer out of State cash to the Texas Higher Education Coordinating Board, of tuition funds set aside, for the Texas B-On-TIme program. Amount set aside is five percent of amount of tuition charged resident undergraduate students in excess of $46 per SCH. (Educ Code 56.465) Restricted to use by campus accounting office.

Transfer out of State cash to the Texas Higher Education Coordinating Board, of tuition funds set aside, for the Law School Tuition Load program. Amount set aside is one percent of amount of tuition charged resident students enrolled in the School of Law. (Educ Code 61.9731) Restricted to use by campus accounting office.

Receipted expenses reimbursed to independent contractors not classified under any other account. Use account 53857 for fees paid to contractors not classified under any other account for services performed by the contractor.

Transfer out of State cash to the Texas Higher Education Coordinating Board, of tuition funds set aside, for the Doctoral Incentive Loan program. Amount set aside is $2 per SCH of amount of tuition charged each student enrolled in a doctoal degree program. (Educ Code 56.095) Restricted to use by campus accounting office.

SALARY REIMBURSEMENT AGREEMENT TO $25,000A written agreement between universities to reimburse each other for the cost of training and/or salary of an employee while the employee is working or training on a project at the other university, where the amount is less than $25,000.

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Expense SubrecipientExpense Finance Use

Expense Parts and Supplies

Expense




SALARY REIMBURSEMENT AGREEMENT $25,000 AND UPA written agreement between universities to reimburse each other for the cost of training and/or salary of an employee while the employee is working or training on a project at the other university where the amount is equal to or greater than $25,000.

GOODS PURCHASED FOR ADMINISTRATIVE USE TO BE CONSUMED WITHINTHE YEAR EXCEPT TELECOMMUNICATIONS SUPPLIES (FAX PAPER), SHOP SUPPLIES, AND BOTTLED WATER.

Bottled water, coffee, and other refreshments.May be purchased from a delivery service or retail store.Use account 53900 for cups, coffee filters, and other supplies.FOR UH OR UHS USE ONLY.


GOODS PURCHASED FOR USE IN RESEARCH FACILITIES, CLASSROOMS, SEMINARS, LABORATORIES, COLLOQUIA TO BE CONSUMED WITHIN THE YEAR. PURCHASES USING CONTRACT/GRANT FUNDS (LEDGER 5) RESTRICTED TO RESEARCH PURPOSES ONLY. PURCHASES OF ANIMAL FEED, ANIMAL CARE SUPPLIES, SHOP SUPPLIES AND TELECOMMUNICATIONS SUPPLIES TO USE SPECIFIC SUBCODES.

COST OF OPERATING GOODS AND MATERIALS PURCHASED FOR ADMINISTRATIVE USE TO BE CONSUMED WITHIN THE YEAR. USED FOR ALLOCATING COSTS TO DEPARTMENTAL UNITS BY A CENTRAL OPERATING FACILITY BASED ON A SET RATE OR ACTUAL USAGE. FOR ACCOUNTING JOURNAL ENTRIES ONLY

PURCHASE OF FILM, DEVELOPER, PRINTING SUPPLIES FOR DEVELOPING AND PROCESSING. PURCHASE OF PHOTOGRAPHS, MICROFICHE, MICROFILM. NOT FOR FILMING SERVICES.

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Expense

Expense

Expense






TECHNICAL AND PROFESSIONAL MAGAZINES, NEWSPAPERS, JOURNALS, PERIODICALS, OR DIRECTORIES NOT PERMANENTLY RETAINED. DOES NOT INCLUDE CAPITALIZED MATERIALS RETAINED IN OFFICIAL UNIVERSITY LIBRARIES

Subscriptions and Memberships

SOCIAL AND CIVIC PUBLICATIONS FOR PUBLIC RELATIONS AND NON-ESSENTIAL DEPARTMENTAL FUNCTIONS, EXCEPT FOR CAPITALIZED MATERIALS IN OFFICIAL UNIVERSITY LIBRARIES.


BOOKS, SUBSCRIPTIONS, REFERENCE DISKS, MICROFILM, SLIDES, VIDEOS, CASSETTES, AND OTHER REFERENCE MATERIALS PERMANENTLY RETAINED BY OTHER THAN OFFICIAL UNIVERSITY LIBRARIES.


CLOTH SUPPLIES INCLUDING TOWELS, SHEETS, BLANKETS, SHOWER CURTAINS, FABRICS.CONSUMABLE SUPPLIES FOR SHOP AND GENERAL FACILITIES OPERATION.

GOODS PURCHASED FOR USE IN ATHLETIC SPORTING EVENTS AND PRACTICE SESSIONS THAT WILL BE USED OR CONSUMED WITHIN A YEAR AND COSTING LESS THAN $500. INCLUDES BALLS, BATS, TEES AND STOP WATCHES. NOT FOR INVENTORIED EQUIPMENT COSTING FROM $500 TO $999.99 NOR FOR CAPITAL EQUIPMENT COSTING $1000 OR MORE. RESTRICTED TO USE BY THE ATHLETIC DEPARTMENT.

GOODS PURCHASED FOR ADMINISTRATIVE USE TO BE CONSUMED WITHIN ONE YEAR AND ASSOCIATED WITH THE USE AND OPERATION OF COMPUTER EQUIPMENT.

FAX PAPER, OTHER CONSUMABLES RELATED TO TELECOMMUNICATIONS OPERATIONS, PHONE RECEIVERS, CORDS, JACKS HEADSETS, CABLE, AND REPLACEMENT PARTS, IF THE PART DOES NOT INCREASE THE VALUE OR THE USEFUL LIFE OF THE ASSET BY 25% OR MORE.

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Expense Software






Expense




VARIOUS FORMS OF BLANK MAGNETIC MEDIUM TO BE USED FOR THE TRANSMITTAL OF ORAL OR VISUAL INFORMATION. VHS TAPE, CASSETTE RECORDER TAPE.

COMPUTER SOFTWARE - EXPENSEDComputer programs whose single unit cost is less than $100,000 or with a useful lifeof less than one year.

Goods purchased for use in research projects and research laboratories that will be consumed within one year. Does not include supplies purchased for general administrative use.

Goods purchased for classrooms and instruction that will be consumed within one year. For research and lab supplies, use account 53917 instead.

RECYCLED OFFICE SUPPLIESGoods made from recycled materials that were purchased for administrative use and will be consumed within a year.

Payments made on behalf of University by Foundations for general office supplies.Used to record Gifts-in-Kind expenses only.

TO RECORD THE COST OF MEALS FOR CLASS PARTICIPANTS IN EXECUTIVE AND OTHER PROGRAMS WHERE MEALS ARE A PART OF THE TUITION AND FEE CHARGES.

Bottled water, coffee, and other refreshments.May be purchased from a delivery service or retail store.Use account 53900 for cups, coffee filters, and other supplies.


NON-CONTROLLED LIQUID, POWDER OR SOLID CHEMICALS, AND COMPOUNDS USED AND CONSUMED IN RESEARCH, CLINICAL AND LABORATORY ACTIVITIES.CONTAINER FEES. RENTAL CHARGES FOR GAS CYLINDERS.

OXYGEN, HELIUM, NITROGEN AND OTHER GASES USED AND CONSUMED IN RESEARCH AND LABORATORY ACTIVITIES.

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Expense Equipment

Expense Hazardous Items



EXPERIMENTAL DRUGS INCLUDING CONTROLLED SUBSTANCES AND MEDICAL ITEMS USED FOR LABORATORY AND RESEARCH ACTIVITIES.

PHOTOGRAPH X-RAY FILMS AND REPLACEMENT BULBS USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES.

PURCHASE OF HUMAN CADAVERS, ANIMALS, BIRDS, REPTILES, EGGS, TISSUES, PARTS, OR OTHER FAUNA FOR RESEARCH PURPOSES.

NON-HAZARDOUS HARDWARE AND RAW MATERIAL USED IN LABORATORY AND RESEARCH OPERATIONS INCLUDING BOLTS, LUMBER, METAL, WIRE, ANIMAL FEED, ANIMAL DRUGS (OTHER THAN REGULATED CONTROLLED SUBSTANCES AS DEFINED BY THE US DEA), AND ANIMAL CARE SUPPLIES.

LASERS NOT REGULATED BY THE TEXAS DEPARTMENT OF STATE HEALTH SERVICES (OTHER THAN CLASS 3B AND 4) USED IN LABORATORY, CLINCIAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND SAFETY, WITH A COST OF LESS THAN $5,000.

RISK GROUP 1 BIOLOGICAL AGENTS USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES, AS DEFINED BY THE NATIONAL INSTITUTES OF HEALTH.

CONTROLLED LIQUID, POWDER OR SOLID CHEMICALS, AND COMPOUNDS USED AND CONSUMED IN RESEARCH, CLINCAL, AND LABORATORY ACTIVITIES. CONTROLLED CHEMICALS DEFINED BY THE ENVIRONMENTAL HEALTH AND SAFETY DEPARTMENT.

X-RAY MACHINES USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES WITH A COST OF LESS THAN $5,000.

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HAZARD CONTROL HARDWARE AND RAW MATERIAL USED IN LABORATORY, CLINCIAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND SAFETY, INCLUDING ALL BIOLOGICAL SAFETY CABINETS WITH A COST OF LESS THAN $5,000.

EQUIPMENT CONTAINING LASERS REGULATED BY THE TEXAS DEPARTMENT OF STATE HEALTH SERVICES (CLASS 3B AND 4) USED IN LABORATORY, C LINCIAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND SAFETY, WITH A COST OF LESS THAN $5,000.

CONTROLLED BIOLOGICAL AGENTS (RISK GROUP 3 OR SELECT AGENTS AND TOXINS) USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES, AS DEFINED BY THE NATIONAL INSTITUTES OF HEALTH, ANIMAL AND PLANT INSPECTION SERVICES, AND CENTERS FOR DISEASE CONTROL AND PREVENTION.

RADIOACTIVE MATERIALS USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES.

CONTROLLED SUBSTANCES AND DANGEROUS DRUGS AS WELL AS PRECURSORS REGULATED BY THE US DRUG ENFORCEMENT AGENCY OR TEXAS DEPARTMENT OF PUBLIC SAFETY.MEDICAL SUPPLIES USED IN UNIVERSITY HEALTH FACILITIES.PRESCRIPTION MEDICINES AND OVER THE COUNTER DRUGS DISPENSED OR CONSUMED.

INVENTORIED MEDICAL DEVICES COSTING LESS THAN $500 USED TO ASSIST IN THE HEALING OF SICK OR INJURED PATIENTS, STUDENTS,

MEDICAL LABORATORY CHARGES INCURRED TO EVALUATE SAMPLES AND DATA OBTAINED BY THE HEALTH CLINIC, OPTOMETRY CLINIC, ETC.

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FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. CONTRACTS FOR RENOVATION/REPAIR OR REHABILITATION OF EXISTING PERMANENT STRUCTURES. INCLUDES ANY CHANGE ORDERSTO THE GENERAL PRIMARY CONSTRUCTION ACCOUNT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. MISC CONSTRUCTION CONTRACTS FOR RENOVATION/REPAIR OR REHABILITATION OF EXISTING PERMANENT STRUCTURES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-NON-CAPITAL PROJECTS. PLUMBING, ELECTRICAL AND BUILDING MATERIALS USED IN THE MAINTENANCE OF FACILITIES SUCH AS WINDOW PANES, DOOR STOPS, LUMBER, WASHERS, WIRE AND SWITCHES. RAW MATERIALS USED IN CONSTRUCTING OF REMODELING NON-CAPITALIZED FACILITIES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACITIVITY-NON CAPITAL PROJECTS. IMPROVEMENTS OR ADDITIONS TO UNIVERSITY-OWNED PERMANENT STRUCTURES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COSTS FOR RENOVATION/REPAIR OR REHABILITATION OF TELEPHONES, TELEPHONE SYSTEMS, AND OTHER COMMUNICATIONS EQUIPMENT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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FOR FPC ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COSTS OF RENOVATION/REPAIR OR REHABILITATION OF CABLING AND REALTED EQUIPMENT FOR SECURITY/FIRE ALARM SYSTEMS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REPAIR OR REHABILITATION OF EQUIPMENT AFFIXED AS AN INTEGRAL PART OF A BUILDING. NONE OFTHESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-NON CAPITAL PROJECTS. PURCHASED REPAIRS AND MAINTENANCE CONTRACTS FOR LEASEHOLD IMPROVEMENTS, AIR CONDITIONING, HEATING, BOILERS, ELEVATORS, PLUMBING, ROOFS, ELECTRICAL SYSTEMS,SECURITY SYSTEMS, ALARM SYSTEMS AND TRANSMITTERS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REPAIR OR REHABILITATION OF LANDSCAPING IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE LANDSCAPING CONTRACT. LANDSCAPING TO INCLUDE SODDING, DIRT, IRRIGATION, FERTILIZER, BARK CHIPS, GRAVEL AND OTHER NURSERY SUPPLIES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REAPIR OR REHABILITATION OF LANDSCAPE IMPROVEMENTS BY MEANS OF VEGETATION, PLANTS, AND OTHER FLORA USED FOR SOIL EROSION PREVENTION. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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Expense

Environmental remediation of facilities. Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REPAIR OR REHABILITATION OF UTILITY IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE UTILITIES CONTRACT. INCLUDES LIGHTING, WATER, GAS, DRAINAGE, SEWER SYSTEMS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REPAIR OR REHABILITATION OF PARKING LOTS INCLUDING RELATED GATES, METERS, CURBS, OR STRIPES. INCLUDES ANY CHANGE ORDERS TO THE PARKING LOT CONTRACT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. MISCELLANEOUS COST OF RENOVATION/REPAIR OR REHABILITATION FOR SITE DEVELOPMENT TO UNIVERSITY OWNED PROPERTIES. NONE OF THESE ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY- NON-CAPITAL PROJECTS. COSTS FOR DEMOLITION, CLEARING, LEVELING A SITE. NOT ASSOCIATED WITH THE CONSTRUCTION OF A BUILDING OR OTHER PERMANENT STRUCTURE. NONE OF THESE COSTS ARE TO BE CAPITALIZED.

Construction and RenovationConstruction and Renovation

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH A UNIVERSITY OWNED SITE. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR ESTIMATING THE COST OF A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR ARCHITECTURAL SERVICES DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC OR ARCHITECTURAL DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR ENGINEERING SERVICES DIRECTLY ASSOCIATED WITH A RENOVATION/ REPAIR OR REHABILITATION PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC, OR ENGINEERING DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN SERVICES DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC, OR DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. FEES & CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN FEES FOR AUDIO/VISUAL AND VOICE DATA SYSTEMS DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. INCLUDES CONCEPTUAL, SCHEMATIC OR DESIGN FEES AND REIMBURSABLE EXPENSES. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. MISCELLANEOUS FEES PAID FOR PROFESSIONAL SERVICES DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT NOT INCLUDED IN SUBCODES 4681-4685. INCLUDES GRAPHICS DESIGN SERVICES AND SECURITY SYSTEMS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-NON CAPITAL PROJECTS. ITEMS REQUESTED FROM SERVICE CENTERS FOR INTERNAL USE. USE SCR FORM. NONE OF THESE COSTS ARE TO BE CAPITALIZED


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. SERVICE PROVIDED BY OTHER UNIVERSITY DEPARTMENTS AND SERVICES CENTERS. PAID BY INTERNAL DOCUMENTS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-NON CAPITAL PROJECTS. WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SER-VICES BY OFF-CAMPUS VENDORS FOR ADMINISTRATIVE PURPOSES RELATED TO RENOVATION/REPAIR PURPOSES. PUBLISHER'S REPRINTING CHARGES FOR ADDITIONAL COPIES OF JOURNALS, ARTICLES, PUBLICATIONS AND SPECS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. OVERHEAD CHARGES FOR THE OFFICES OF FACILITIES, PLANNING AND CONSTRUCTION ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. PROFESSIONAL SERVICES RENDERED ON A FEE BASIS BY A PERSON OR FIRM RECOGNIZED AS POSSESSING A HIGH DEGREE OF LEARNING AND RESPONSIBILITY IN ANY AREA NOT CATEGORIZED UNDER OTHER SUBCODES. (FOR LEGAL FEES, USE 5010). THESE SERVICES ARE ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. TESTING COSTS SUCH AS MATERIAL TESTING AND INSPECTION FEES ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. TESTING COSTS SUCH AS SUBTERRANEAN REPORTS ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. SURVEYING COSTS SUCH AS TOPOGRAPHICAL AND BOUNDARY FEES ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPTIALIZED.


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Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. ENVIRONMENTAL IMPACT STUDY FEES ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. FEES FOR TESTING AND BALANCING OF BUILDING SYSTEMS SUCH AS HEATING/VENTILATING/AIR CONDITIONING/WATER ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COSTS ASSOCIATED WITH FREIGHT AND MOVING OF ART WORK AS PART OF RENOVATION/REPAIR OR REHABILITATION PROJECT. INCLUDES FREIGHT IN AND OUT, DELIVERY, AIR EXPRESS, HOT SHOT, ARMORED CAR, DRAYAGE, TOWING, SHIPPING, DETENTION OF A FREIGHT HAUL. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SERVICES BY OFF-CAMPUS VENDORS FOR ADMINISTRATIVE PURPOSES RELATED TO RENOVATION/REPAIR OR REHABILITATION OF ART WORK. INCLUDES PUBLISHER'S REPRINTING CHARGES FOR ADDITIONAL COPIES OF JOURNALS, ARTICLES, AND PUBLICATIONS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. MISCELLANEOUS SERVICES RENDERED ON A FEE BASIS FORRENOVATION/REPAIR OR REHABILITATION AND NOT READILY IDENTIFIED IN OTHER ADMINISTRATIVE COST SUBCODES 4691-4698. NONE OF THESE COSTS ARE TO BE CAPITALIZED.

Construction and RenovationConstruction and RenovationConstruction and Renovation

Record cost to construction projects for funding of System-Wide Art Acquisition Committee activities and procurement of art; UH is required by TX Gov Code 444.029 to spend a portion of certain construction budgets for fine arts projects.


SUPPLIES CONSUMED OR PROVIDED BY JANITORIAL OPERATIONS SUCH AS SOAP, TOILET PAPER, CLEANING SOLUTIONS. NOT FOR TOOLS SUCH AS BROOMS, BRUSHES, MOPS (4890).

PLUMBING, ELECTRICAL, AND BUILDING MATERIALS USED IN THE MAINTENANCE OF FACILITIES SUCH AS WIDOW PANES, DOOR STOPS, LUMBER, WASHERS, WIRE, SWITCHES. RAW MATERIALS USED IN CONSTRUCTING OR REMODELING NON-CAPITALIZED FACILITIES.

FERTILIZER, INSECTICIDE, DIRT, MULCH, PLANT CARE SUPPLIES THAT ENHANCE AND MAINTAIN GROUNDS FLORA.PLANTS AND OTHER FLORA USED FOR SOIL EROSION PREVENTION OR RESEARCH.GASOLINES, DIESEL, KEROSENE, OTHER FUELS AND FUEL ADDITIVES.NATURAL OR LIQUIFIED PETROLEUM GAS USED FOR VEHICULAR FUEL.OIL, GREASE, LUBRICANTS USED IN MACHINERY OR VEHICLES.

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Expense Equipment

Expense Equipment


Expense Equipment


Expense Equipment

COOLANT GAS (FREON) FOR USE IN REFRIGERATION AND AIR CONDITIONING UNITS.

ALL FIREARMS, REGARDLESS OF AMOUNT. ALL STEREO SYSTEMS, CAMERAS, VIDEO CAMERAS, VIDEO RECORDER/LASERDISK PLAYERS, CAMCORDERS, TELEVISION/VCR COMBINATIONS, TELEVISION SETS, VIDEO CASSETTE RECORDERS, DATA PROJECTORS COSTING FROM $500.00 TO $4999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE.

DESKTOP, LAPTOP, AND HANDHELD COMPUTERS AND PRINTERS WITH A COST BETWEEN $500 AND $4,999.99 AND A USEFUL LIFE OF ONE YEAR OR MORE.

REPAIR, REPLACEMENT AND FABRICATED PARTS FOR BOTH FIXED AND MOVABLE MACHINERY, EQUIPMENT, FURNISHINGS, VEHICLES, HEATING AND COOLING SYSTEMS AND TRANSMITTERS, WHICH INCREASE USEFUL LIFE OR VALUE OF THE ORIGINAL BY NO MORE THAN 25%. NOT COMPUTER PARTS (54359).

COMPUTER EQUIPMENT COSTING LESS THAN $5000.00, OR HAVING A USEFUL LIFE OF LESS THAN ONE YEAR, WHICH INCLUDES CD ROMS, CONTROLLERS, DOCKING STATIONS, HUBS, COMPUTER MOUSE AND MONITOR (WHEN SOLD SEPARATELY FROM A COMPUTER), SERVERS, MINICOMPUTERS, AND PORTABLE PRINTERS.THIS ACCOUNT IS NOT TO BE USED FOR DESKTOP OR LAPTOP COMPUTERS OR NON-PORTABLE PRINTERS COSTING $500.00 TO $4999.99 (USE ACCOUNT 54355).

COMPUTER PARTS AND FURNISHINGS COSTING LESS THAN $5,000.00 OR WITH A USEFUL LIFE OF LESS THAN ONE YEAR.

TELECOMMUNICATIONS EQUIPMENT, SUCH AS FAX MACHINES AND TELECOPIERS COSTING LESS THAN $5000.00 PER UNIT OR WITH A USEFUL LIFE OF LESS THAN ONE YEAR.

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Expense Art

Expense

EXPENDABLE FURNISHINGS, EQUIPMENT, INCLUDING AUDIO/VISUAL EQUIPMENT, AND TOOLS COSTING LESS THAN $5,000 OR WITH A USEFUL LIFE OF LESS THAN ONE YEAR, USED IN CLASSROOMS AND OFFICES, LABORATORIES, SHOPS, OR FOR CLEANING, SUCH AS STAPLERS, TAPE DISPENSERS, BROOMS, LABORATORY GLASSWARE, ANIMAL CARE EQUIPMENT, AND SAFETY SHOES. SEE ACCOUNT 54354 FOR SPECIFIC STATE CONTROLLED EQUIPMENT VALUED BETWEEN $500 AND $4,999.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REPAIR OR REHABILITATION OF FURNISHINGS REQUIRED BY THE USER FOR FACILITIES OPERATIONS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COST OF RENOVATION/REPAIR OR REHABILITATION OF EQUIPMENT REQUIRED BY THE USER FOR FACILITIES OPERATIONS. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


SCULPTURE, PAINTING, OR OTHER FINE ART COSTING LESS THAN $5000 OR HAVING USEFUL LIFE OF LESS THAN ONE YEAR.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COMMISSIONS, FEES & COSTS OF RENOVATION/REPAIR OR REHABILITATION OF ART WORK. INCLUDING SCULPTURES, PAINTINGS OR OTHER FINE ART ORIGINALLY COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


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Expense Equipment




Expense


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. MISCELLANEOUS COST OF RENOVATION/REPAIR OR REHABILITATION OF ITEMS NECESSARY IN THE OPERATION OF A BUILDING NOT INCLUDED IN FURNITURE SUBCODE 4891 OR EQUIPMENTSUBCODE 4892. NONE OF THESE COSTS ARE TO BE CAPITALIZED.


Payments for additional parts, enhancements, or improvements to previously acquired assets classified as controlled furnishings and equipment. Additions will either increase the level of service capacity of the asset or improve the efficiency or operating costs of the asset. The total cost of the asset will be less than $5000, and the asset will have an estimated useful life of one year or more. The asset is controlled by an assigned inventory tag. Due to the asset's nature, it is required to be secured and tracked in the Statewide Property Accounting (SPA) system.

Payments made on behalf of University by Foundations for computing supplies, equipment, and maintenance. Used to record Gifts-in-Kind expenses only.

UNIVERSITY SUPPLIED CLOTHING AND UNIFORMS FOR STUDENTS AND EMPLOYEES FOR PROTECTION OR RECOGNITION PURPOSES. REQUIRED BY AND PERMANENTLY RETAINED BY THE UNIVERSITY. NOT SAFETY SHOES (4890).

CLOTHING, UNIFORMS, OR CLOTHING ALLOWANCE SUPPLIED BY THE UNIVERSITY BUT RETAINED BY THE EMPLOYEE.

FOOD USED IN TEACHING SERVICE MISSIONS OF THE UNIVERSITY. USE FOR: CLASSES, RESEARCH/SERVICE PROJECTS, DRAMATIC PERFORMANCES, HUMAN DEVELOPMENT LAB, CHILD CARE CENTER.

Other Food and Beverage

ITEMS REQUESTED FROM SERVICE CENTERS FOR INTERNAL USE.

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Expense Legal

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Expense Legal

Expense Legal

FEES PAID TO INDEPENDENT ATTORNEYS OR LEGAL FIRMS FOR SERVICES RENDERED.

LEGAL AND OTHER FEES PAID TO THE STATE ATTORNEY-GENERAL FOR SERVICES RENDERED.

FEES PAID TO ATTORNEYS FOR SERVICES RELATED TO FILING CLAIMSON DEBTORS TO THE UNIVERSITY.

FEES PAID TO ATTORNEYS FOR LEGAL MATTERS INVOLVING GOVERNMENTAL ENTITIES.

FEES PAID TO ATTORNEYS FOR LEGAL MATTERS INVOLVING EMPLOYEE/EMPLOYER RELATIONSHIP SITUATIONS.

VENDOR FEES AND REIMBURSED EXPENSES AS WITNESSES IN CIVIL PROCEEDINGS AND EXPERT WITNESSES GIVING TESTIMONY IN COURT.

WITNESS FEES AND REIMBURSABLE EXPENSES IN CRIMINAL CASES WHEN THE WITNESS IS SUBPOENAED OUTSIDE THE COUNTRY IN WHICH HE OR SHE LIVES. ALSO ADMINISTRATIVE HEARING FEES.

INCIDENTAL EXPENSES, OTHER THAN FEES PAID FOR ATTORNEYS' TIME, TO REPRESENT THE UNIVERSITY IN COURT OR GIVE ADVICE REGARDING MATTERS INVOLVING FEDERAL, STATE, OR LOCAL GOVERNMENT.

INCIDENTAL EXPENSES, OTHER THAN FEES PAID FOR ATTORNEYS' TIME TO REPRESENT THE UNIVERSITY IN COURT OR GIVE ADVICE AND SERVICES REGARDING LEGAL ACTIVITY INVOLVING PERSONNEL.

INCIDENTAL EXPENSES, OTHER THAN FEES PAID FOR ATTORNEYS' TIME, TO REPRESENT THE UNIVERSITY IN COURT OR GIVE LEGAL ADVICE AND SERVICES REGARDING MATTERS NOT RELATED TO GOVERNMENTAL JURISDICTION OR PERSONNEL.

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Expense Legal

Expense Insurance

Expense Insurance

Expense Insurance

Expense Insurance

Expense Finance Use

Expense Finance UseLegal Settlement Payments to Attorneys. Expense LegalLegal Settlement Payments to Planiffs. Expense Legal

Expense Insurance

FEES AND EXPENSES OF PROFESSIONALS RETAINED TO REPRESENT THE UNIVERSITY'S INTEREST IN DEALING WITH FEDERAL OR STATE LEGISLATURES.

LIEN FILING FEES, FILING OF TITLES AND OTHER DOCUMENTS FILED WITH A DISTRICT OR COUNTY CLERK FOR WHICH A FEE IS REQUIRED BY LAW.

TRANSCRIPTION FEES TO COURT REPORTERS, FILING FEES FOR SUITS ON BEHALF OF THE UNIVERSITY.

RESTRICTED TO CONTROLLER'S OFFICE. PAID TO EMPLOYEES IN SETTLEMENT OF PERSONAL WORK-RELATED INJURIES.

RESTRICTED TO CONTROLLER'S OFFICE. AMOUNT PAID TO THE STATE POOL FOR JOBLESS BENEFITS BASED ON AN ESTABLISHED PERCENT OF A PORTION OF EACH EMPLOYEES' SALARY.

WORKMAN'S COMPENSATION CLAIMS PAID BY STATE ON BEHALF OF UH. RESTICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

UNEMPLOYMENT COMPENSATION CLAIMS PAID BY STATE ON BEHALF OF OF UH. RESTRICTED TO USE BY UH COMPONENT ACCOUNTING AND BUDGET OFFICES.

Expenditure Adjustments Within Agency, Fund or Account, and Fiscal Year.Deposit into the USAS appropriated account for the amount the Comptroller's office is authorized to deduct the amount of a person's indebtedness to the state or tax liablity from any amount the state owes the student or the student's successor.

To record the reimbursement of General Revenue for the institution of higher education share of the statewide allocated costs as identified in the Statewide Cost Allocation Plan (SWCAP)

GROUP MEDICAL INSURANCE COVERAGE FOR STUDENTS.

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Expense Legal





Expense Finance Use

PREMIMUMS ON INSURANCE POLICIES COVERING LOSSES DUE TO THEFT, DESTRUCTION OR DAMAGE TO UNIVERSITY BUILDINGS, CONTENTS, VEHICLES, AND OTHER PROPERTY.

DISTRIBUTION OF OVERRIDING OIL ROYALTY INTEREST (ORRI). TO RECORD THE TRANSFER PAYMENT OF THE ORRI IN THE MELROSE THOMPSON OIL COMPANY PRODUCTION OF GAS, OIL, OR OTHER MINERALS THAT WAS EXTRACTED AND PRODUCED FROM UNDERGROUND NATURAL GAS DEPOSITS.

TO RECORD THE COSTS, CHARGES, AND EXPENSES INCURRED BY THE MELROSE THOMPSON OIL COMPANY DURING THE PROCESS OF EXTRACTING AND PRODUCING GAS, OIL, OR OTHER MINERALS FROM UNDERGROUND NATURAL GAS DEPOSITS.

COURT JUDGEMENTS AND AMOUNTS IMPOSED BY OTHERS FOR THE NON- COMPLIANCE TO REGULATIONS, POLICIES, OR CONTRACT SPECIFICATIONS.INTEREST DUE ON LATE PAYMENTS UNDER PROVISIONS OF THE LATE PAYMENT ACT.

FINANCING CHARGES ON LOANS TO ACQUIRE PROPERTY THAT IS NOT PART OF THE PLANT FUND GROUP.

FINANCING CHARGES ON LOANS TO ACQUIRE PROPERTY THAT IS RECORDED IN THE PLANT FUND GROUP.

SERVICE FEES AND MISCELLANEOUS CHARGES RELATED TO THE ISSUANCE OR MAINTENANCE OF DEBT

REDUCTIONS TO OUTSTANDING OBLIGATIONS FOR FUNDS BORROWED FROM FINANCIAL INSTITUTIONS ACCORDING TO A SET SCHEDULE OF PAYOFF OR AS APPROVED.

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Expense Fees and TaxesPROPERTY TAX EXPENSE. Expense Fees and Taxes


SERVICE CHARGE ASSESSED BY A FINANCIAL INSTITUTION FOR PROCESSING CREDIT CARD TRANSACTIONS. RECORDED AS AN EXPENSETO THE ACCOUNT. FOR USE BY ACCOUNTING OFFICES ONLY. PREVIOUSLY RECORDED TO 0512 OR 0517.

A FEE OR SERVICE CHARGE ASSESSED BY A FINANCIAL INSTITUTION FOR PROCESSING DEMAND ACCOUNT OR INVESTMENT ACCOUNT TRANSACTIONS OR OTHER FINANCIAL TRANSACTIONS. ALSO INCLUDES CHARGES FOR ANALYSIS, BOOKKEEPING, AND COST OF BANK FORMS. RECORDED AS AN EXPENSE TO THE ACCOUNT. FOR USE BY ACCOUNTING OFFICES ONLY. PREVIOUSLY RECORDED TO 0513 OR 0518.

TO RECORD COMMISSIONS AND FEES PAID BY CAMPUS RETAILERS TO CAMPUS CARD PROCESSING DEPARTMENTS.

AMOUNTS IMPOSED BY GOVERNMENTAL AUTHORITIES BASED ON PROPERTY VALUES, GOODS AND SERVICES PURCHASED THAT ARE NOT EXEMPT FROM SALES TAXES.

LICENSES FROM ANY REGULATORY AGENCY. AMOUNTS TO OBTAIN OR RENEW PROFESSIONAL CERTIFICATIONS GOVERNED BY REGULATORY AUTHORITIES SUCH AS FOR PHARMACISTS, ELECTRICIANS, CPA, ETC. FOR VEHICLE LICENSE. NOT FOR SOFTWARE LICENSE.FEES OR PREMIUMS FOR EMPLOYEE NOTARY BONDS AND EMPLOYEE SURETY BONDS.FEDERAL EXCISE TAX FROM WHICH THE UNIVERSITY IS NOT EXEMPT.

TAXES ON INCOME DERIVED FROM BUSINESS ACTIVITY UNRELATED TO THE UNIVERSITY'S PRIMARY EDUCATION FUNCTION.

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Expense Insurance

Expense

Expense

Expense

FINANCING CHARGES ON LOANS TO ACQUIRE PROPERTY THAT IS RECORDED IN THE PLANT FUND GROUP AND REPAID WITH TRB FUNDS. RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.

Tuition Revenue Bonds

REDUCTIONS TO OUTSTANDING OBLIGATIONS FOR FUNDS BORROWED FROM FINANCIAL INSTITUTIONS ACCORDING TO A SET SCHEDULE OF PAYOFF OR AS APPROVED; REPAID WITH TRB FUNDS. RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.


TRANSFER OF EXPENSES FOR PREMIUMS ON INSURANCE POLICES COVERING LOSSES DUE TO THEFT, DESTRUCTION OR DAMAGE TO UNIVERSITY BUILDINGS, CONTENTS, VEHICLES, AND OTHER PROPERTY

EXPENSES COVERING LOSSES DUE TO THEFT, DESTRUCTION, OR DAMAGE TO PROPERTY INCURRED BY OTHER PARTIES FOR WHICH THE UNIVERSITY HAS BEEN HELD RESPONSIBLE OR AGREES TO COMPENSATE THE OTHER PARTY.

FINANCING CHARGES ON REVENUE BONDS. (Acct 54707 is for interest on capital borrowing, other than Revenue Bonds & TRB. Use 54737 for TRB interest expense.) RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.


PAYMENTS ON OUTSTANDING PRINCIPAL ON REVENUE BONDS. (Acct 54709 is for principal payments on capital borrowing, other than Revenue Bonds and TRB. Use 54739 for TRB principal payments.) RESTRICTED FOR USE BY CAMPUS ACCOUNTING OFFICES ONLY.


Membership fees or dues to social, dining, civic or community organizations where the benefit to the University is clearly documented and payment is approved by the Chief Executive officer. Taxable income for personal use portion. Coordinate between Payroll and Tax Departments.


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Expense Moving Expenses

Expense



Expense

PERIODIC MEMBERSHIP FEES OR DUES TO ACADEMIC, BUSINESS, INTELLECTUAL, RESEARCH, OR PROFESSIONAL ORGANIZATIONS TO ENABLE THE UNIVERSITY OR ITS EMPLOYEES TO PARTICIPATE. AGENCY HEAD MUST HAVE APPROVED.


Life insurance premiums on key University executives paid by the University. Taxability to employee is dependent upon the type of insurance policy and determined by the Tax Department.


FOR ACCOUNTING JOURNAL ENTRIES ONLY TO REIMBURSE THE UNIVERSITY'S GENERAL FUND BUDGET FOR ADMINISTRATIVE EXPENSES INCURRED IN SUPPORT OF AUXILIARY ENTERPRISES AND OTHER SPECIFIC PROGRAMS. MAY INCLUDE ASSESSMENTS FOR OPERATIONS AND MAINTENANCE CHARGES.

Moving expense for moving on employee's personal effects paid by employer directly to moving company. Not considered a taxable fringe benefit to the employee.

Non-overnight transportation expenses including mileage, parking, tolls, bus, metro, UBER and other local transportation methods. Not to be paid with state funds.


ENTRANCE OR REGISTRATION COSTS FOR UNIVERSITY REPRESENTATIVES TO PARTICIPATE IN COMPETITIVE ACTIVITIES.

PAYMENT OF LICENSE AND FRANCHISE FEES AS AUTHORIZED. NOT TO BE USED FOR SOFTWARE (SEE 3562), VEHICLES OR PROFESSIONAL LICENSES (5191).

Payments to employees or third parties (e.g. principle investigator pays employees) for participating in University-sponsored research programs or studies. Taxable income to participants. See SAM 03.D.06. Coordinate between Payroll and Tax Departments.

Human Subject Payments

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Expense

Expense

Expense

Expense Participant Cost


Expense

OUTSIDE SERVICES SUCH AS THE TOEFL, MULTIPLE ASSESSMENT PROGRAM SERVICES, SCHOLASTIC APTITUDE TEST, GED SCORING CENTER, ETC. TO PROVIDE TESTS TO EVALUATE STUDENTS.

NON-TAXABLE PAYMENT TO AN EMPLOYEE TO SUPPORT RESEARCH OR COMMUNITY SERVICE WHERE NO SERVICES ARE REQUIRED AS AN EXPRESSED OR IMPLIED CONDITION OF PAYMENT. NOT A PAYMENT OR REIMBURSEMENT FOR TUITION AND FEES.

Other Stipends and Awards

Other fringe benefits which must be included in an employee's gross earnings in addition to their annual salary. Restricted to use by UH Tax Dept. only.


Payments by Payroll or through Accounts Payable to employees to lease/purchase housing. Taxable income to employee. Also, could be personal use of a dwelling owned by the University, unless facts and circumstances adhere to particular criteria. See SAM 03.D.06. For Taxable fringe benefits, coordinate between Payroll and Tax Departments.


Excess discount required to be included in employee's gross earnings in addition to their annual salary. Restricted to use only by UH Tax Departments only.


Non-Taxable Travel Reimbursements to participants in research studies.Non-Taxable Expense Reimbursements, other than travel, to participants in research studies.

NON-EMPLOYEE STIPENDSNon-taxable payment to a non-employee to support research or community service where no services are required as an expressed or implied condition of payment. Not a payment or reimbursement for tuition and fees.

FOR UH USE ONLY.Scholarships and Stipends-UH Only

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PARTICIPANT INURANCE STIPENDNon-taxable medical insurance stipend paid to non-employee participants in a sponsored project that permits these payments. Must be paid on a voucher and supported by proof of insurance payment. This account should not be used for medical insurance stipends paid to qualifying employees through payroll.

FOR UH USE ONLY.

Scholarships and Stipends-UH Only

NATIONAL SCIENCE FOUNDATION PARTICIPANT STIPENDNon-taxable payment to a non-employee to support training on a National Science Foundation (NSF) grant where the grant permits this payment. Not a payment for services.


Membership fees or dues to social, dining, civic or community organizations where the benefit to the University is clearly documented and payment is approved by the Chief Executive officer. Taxable income for personal use portion. Coordinate between Payroll and Tax Departments.


UH EMPLOYEE PARTICIPANT STIPENDStipend payment to a UH System employee (including a UH System student who is also an employee) who is a participant in a training program. Not considered a payment for services.

PARTICIPANT EXP TO THIRD PARTYPayment to a third party for expenses on behalf of a participant in a training program. Use account 54817 (travel expenses) and 54818 (non-travel expenses) for expense reimbursements to participants in a training program.

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Expense

Expense

NON-UH EMPLOYEE PARTICIPANT STIPENDSStipend payment to a non-employee of UH System (including a non-employee student) who is a participant in a training program. Not considered a payment for services.

TO RECORD INTEREST CHARGED FOR INTERNAL LOANS TO CAMPUS DEPARTMENTS. RESTRICTED FOR USE WITH APPROVED INTERNAL LOANS ONLY.

PAYMENTS TO NON-STUDENT INDIVIDUALS, GENERALLY POST GRADUATES, FOR PARTICIPATION ON NATIONAL RESEARCH SERVICE AWARD OR SIMILAR AWARDS MADE TO THEM VIA THE UNIVERSITY FOR TRAINING OR FELLOWSHIP PURPOSES.To record the costs of recycling computer/data processing equipment and peripherals.

NON-EMPLOYEE STIPENDSNon-taxable payment to a non-employee to support research or community service where no services are required as an expressed or implied condition of payment. Not a payment or reimbursement for tuition and fees.

FOR UHC, UHD AND UHV USE ONLY.Scholarships and Stipends-CDV Only

PARTICIPANT INSURANCE STIPENDNon-taxable medical insurance stipend paid to non-employee participants in a sponsored project that permits these payments. Must be paid on a voucher and supported by proof of insurance payment. This account should not be used for medical insurance stipends paid to qualifying employees through payroll.


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Expense Finance Use

Expense Finance Use


NATIONAL SCIENCE FOUNDATION PARTICIPANT STIPENDNon-taxable payment to a non-employee to support training on a National Science Foundation (NSF) grant where the grant permits this payment. Not a payment for services.


Payments made on behalf of University by Foundations for the memberships, seasonal tickets, renewals, and other expenses incurred benefiting the department and/or individual for civic purposes. Used to record Gifts-in-Kind expenses only.

Payments made on behalf of University by Foundations for memberships, season tickets, renewals, and other expenses incurred benefiting the department and/or individual for academic purposes. Used to record Gifts-in-Kind expenses only.

Payments made on behalf of University by Foundations for miscellaneous expenses that do not fall into other categories of Gift-in-Kind expenses. Used to record Gifts-in-Kind expenses only.

Expenditures incurred for miscellaneous activities performed by the department or organization that do directly relate to supplying the basic service (providing higher educational instruction) of the university. Limited to use by non-auxiliary cost centers.

Expenditures incurred for miscellaneous activities performed by the department or organization that are not directly related to supplying the basic service (providing higher educational instruction) of the university. Limited to use by non-auxiliary cost centers.

TUITION REIMBURSEMENT BY UNIVERSITY TO AN EMPLOYEE FOR TRAINING THAT IS NOT RELATED TO THE EMPLOYEE'S CURRENT POSITION. TAXABLE AS A FRINGE BENEFIT.

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Expense

Expense

Expense Events and Meetings

REGISTRATION FEES FOR THE PARTICIPATION, ATTENDANCE OR PRESENTATION IN SEMINARS, WORKSHOPS, SYMPOSIA OR CONFERENCES.FOR USE BY UHSA, UHCL, UHD, UHV FOR ALL REGISTRATION FEES. FOR USE BY UH FOR NON-SPONSORED PROJECT REGISTRATION FEES ONLY.


COSTS RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS OF ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN $50.00 IN VALUE TO NON-UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR SPECIAL OR MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE UNIVERSITY COMMUNITY. DOES NOT INCLUDE AWARDS TO STUDENTS. CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPORTED ON A 1099-MISC FORM IF THE AWARD, PRIZE, OR GIFT AND OTHER TAXABLE PAYMENTS EQUAL OR EXCEED $600.00 FOR A CALENDAR YEAR.


MEETINGS, SEMINARS OR WORKSHOPS HELD BY THE UNIVERSITY FOR DISSEMINATION OF TECHNICAL OR ACADEMIC INFORMATION, EXCLUDING FOOD AND BEVERAGE. ALL FOOD AND BEVERAGE MUST BE CHARGED TO THE APPROPRIATE FOOD AND BEVERAGE ACCOUNT.

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Expense


Expense

Expense

COSTS RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS OF ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN $50.00 IN VALUE TO UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR SPECIAL OR MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE UNIVERSITY COMMUNITY. CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPOTED ON THE EMPLOYEE'S W-2.


DINING EXPENSES/MEAL REIMBURSEMENTS FOR BUSINESS MEETINGS DIRECTLY SUPPORTING UNIVERSITY'S OBJECTIVES AND GOALS. DOES NOT INCLUDE BUSINESS MEALS WITH PROSPECTIVE EMPLOYEES; NOT FUND RAISING OR PROMOTION.

FOR UH OR UHSA USE ONLY.Business Expense-UH Only

Tuition reimbursement by University for job-related employee training program. Not a taxable fringe benefit.

NON-CASH AND NON-CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS TO EMPLOYEES WORTH $50.00 OR LESS. ALSO INCLUDES NON-TAXABLE LENGTH OF SERVICE AND SAFETY AWARDS TO EMPLOYEES (SEE SAM 03.D.06, ADDENDUM A, FOR CRITERIA). THESE AWARDS, PRIZES, OR GIFTS ARE NON-TAXABLE.


NON-CASH AND NON-CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS TO NON-EMPLOYEES WORTH $50.00 OR LESS. THESE AWARDS, PRIZES, OR GIFTS ARE NON-TAXABLE. DOES NOT INCLUDE AWARDS TO STUDENTS.


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Expense Insurance

Expense Travel-UH Only

Expense

Expense

Expense

Medical insurance reimbursement for selected new benefits-eligible employees during the first 90 days of their employment. Reimbursed by the hiring department through Accounts Payable only on local funds. Non-taxable to the employee.

REGISTRATION FEES INCURRED BY RESEARCH PROJECTS FOR PARTICIPATION, ATTENDANCE OR PRESENTATION OF PAPERS AT DOMESTIC SEMINARS, WORKSHOPS, CONFERENCES, ETC. DOES NOT INCLUDE REGISTRATION FEES FOR GENERAL/ADMINISTRATIVE USE. FOR USE IN UH DOMESTIC REGISTRATION FEE ON SPONSORED PROJECTS ONLY.

DINING EXPENSES/MEAL REIMBURSEMENTS FOR BUSINESS MEETINGS INVOLVING PROSPECTIVE EMPLOYEES. NOT FUND RAISING OR PROMOTION.


COSTS RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS OF ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN $50.00 IN VALUE TO STUDENTS IN RECOGNITION OF THEIR SPECIAL OR MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE UNIVERSITY COMMUNITY. CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPORTED ON A 1099-MISC FORM IF THE AWARD, PRIZE, OR GIFT AND OTHER TAXABLE PAYMENTS EQUAL OR EXCEED $600.00 FOR A CALENDAR YEAR. NOT A STIPEND, SCHOLARSHIP OR FELLOWSHIP.


NON-CASH AND NON-CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS TO STUDENTS WORTH $50.00 OR LESS. THESE AWARDS, PRIZES, OR GIFTS ARE NON-TAXABLE. NOT A STIPEND, SCHOLARSHIP OR FELLOWSHIP.


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Expense

Payment made on behalf of University by Foundations for the continuing education expenses of employees. Used to record Gifts-in-Kind expenses only.

REGISTRATION FEES INCURRED BY RESEARCH PROJECTS FOR PARTICIPATION, ATTENDANCE OR PRESENTATION OF PAPERS AT FOREIGN SEMINARS, WORKSHOPS, CONFERENCES, ETC. DOES NOT INCLUDE REGISTRATION FEES FOR GENERAL/ADMINISTRATIVE USE. FOR USE IN UH FOREIGN REGISTRATION FEE ON SPONSORED PROJECTS ONLY.

PAYMENT MADE ON BEHALF OF UNIVERSITY BY FOUNDATIONS FOR COSTS RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES OR GIFTS OF ANY AMOUNT, OR NON-CASH AWARDS PRIZES OF GIFTS. USED TO RECORD GIFTS-IN-KIND EXPENSES ONLY.

COSTS RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS OF ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN $50.00 IN VALUE TO NON-UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR SPECIAL OR MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE UNIVERSITY COMMUNITY. DOES NOT INCLUDE AWARDS TO STUDENTS. CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPORTED ON A 1099-MISC FORM IF THE AWARD, PRIZE, OR GIFT AND OTHER TAXABLE PAYMENTS EQUAL OR EXCEED $600.00 FOR A CALENDAR YEAR.


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Expense

Expense




RELATED TO CASH OR CASH EQUIVALENT AWARDS, PRIZES, OR GIFTS OF ANY AMOUNT OR NON-CASH AWARDS, PRIZES, OR GIFTS GREATER THAN $50.00 IN VALUE TO UNIVERSITY EMPLOYEES IN RECOGNITION OF THEIR SPECIAL OR MERITORIOUS SERVICES OR CONTRIBUTIONS TO THE UNIVERSITY COMMUNITY. CONSIDERED TAXABLE INCOME TO THE RECIPIENT AND REPORTED ON THE EMPLOYEE'S W-2.


DINING EXPENSES/MEAL REIMBURSEMENTS FOR BUSINESS MEETINGS DIRECTLY SUPPORTING UNIVERSITY'S OBJECTIVES AND GOALS. DOES NOT INCLUDE BUSINESS MEALS WITH PROSPECTIVE EMPLOYEES; NOT FUND RAISING OR PROMOTION.


NON-CATERED FOOD AND BEVERAGES (INCLUDING COFFEE SERVICE) FOR BUSINESS MEETINGS WITHIN THE UNIVERSITY COMMUNITY.


COSTS OF SPECIAL PROGRAMS CONDUCTED ONLY DURING THE SUMMER TERM.

COSTS OF NON-RECURRING ACTIVITIES ASSOCIATED WITH THE EDUCATIONAL, RESEARCH WHERE ALLOWED BY THE SPONSOR, ARTISTIC, SERVICE, INTERNAL SUPPORT MISSIONS OF THE UNIVERSITY, EXCLUDING FOOD AND BEVERAGE. ALL FOOD AND BEVERAGE MUST BE CHARGED TO THE APPROPRIATE FOOD AND BEVERAGE ACCOUNT.

GRADUATION CEREMONIES AND FORMAL ACADEMIC AND INTELLECTUAL EVENTS TO HONOR SPECIAL OCCASIONS OR CELEBRATIONS.

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Expense

Expense

Expense

Expense

Expense




TO RECORD EXPENSE RESULTING FROM GOODS AND SERVICES PURCHASED BY UH HOTEL FOOD SERVICE CONTRACTOR.


TO RECORD EXPENSES RESULTING FROM FOOD AND BEVERAGES PURCHASED BY HOTEL FOOD SERVICE CONTRACTOR.


TO RECORD EXPENSE RESULTING FROM LABOR PROVIDEDBY UH HOTEL FOOD SERVICE CONTRACTOR.


TO RECORD EXPENSE RESULTING FROM MANAGEMENT FEES CHARGED BY UH HOTEL FOOD SERVICE CONTRACTOR.


NON-CATERED FOOD AND BEVERAGES (INCLUDING COFFEE SERVICE) FOR BUSINESS MEETINGS WITHIN THE UNIVERSITY COMMUNITY.


HOUSING AND ROOM EXPENSES ASSOCIATED WITH ATHLETIC TRAINING AND INCIDENTAL TO A STUDENT'S PARTICIPATION IN INTERCOLLEGIATE ATHLETICS. EXPENSES INCURRED FOR STUDENT ATHLETES WHO REPORT FOR PRESEASON PRACTICE PRIOR TO THE START OF THE ACADEMIC YEAR. EXPENSES INCURRED FOR STUDENT- ATHLETES DURING THE INSTITUTION'S VACATION PERIOD DURING THE REGULAR ACADEMIC YEAR WHEN STUDENT-ATHLETES ARE REQUIRED TO REMAIN ON THE INSTITUTIONS CAMPUS FOR ORG PRACTICE OR COMPETITION. COST PERMITTED UNDER NCAA PERMISIBLE HOUSING & MEALS


SOCIAL, EDUCATIONAL, AND CIVIC PROGRAMS AND EVENTS ORGANIZED AND HELD BY STUDENT DORMITORY OPERATIONS.

EDUCATIONAL AND ACADEMIC INFORMATION GATHERING EXCURSIONS OUTSIDE THE UNIVERSITY.

PROGRAMS OF THE UNIVERSITY CONDUCTED IN FOREIGN COUNTRIES TO GARNER ENVIRONMENTAL ADVANTAGES.

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Expense Recruiting Students


Expense

Expense

Expense

COMMODITIES AND SUPPLIES FOR INTERSCHOLASTIC CONTESTS. USE 5701 FOR SERVICES.

FEE FOR SERVICES BY INDIVIDUALS PERFORMED AT INTERSCHOLASTIC CONTESTS, EXCEPT FOR REFEREE OR STATISTICIAN SERVICES (3082).

EXPENSES RELATED TO THE COST OF PRODUCING AND ACQUIRING FILMS OF ATHLETIC CONTESTS TO PREPARE FOR FUTURE EVENTS.

ANY EXPENSES RELATED TO REVENUE THAT AN AGENCY RECOGNIZED AS GIFTS IN KIND TO THAT AGENCY.

ANY EXPENSES INVOLVED IN RECRUITING PROSPECTIVE STUDENT ATHLETES EXCEPT FOR TRAVEL EXPENSES (7543).

COST OF ACQUIRING REPORTS, DATA, OR FILM OF POSSIBLE PROSPECTIVE ATHLETIC RECRUITS OR RIVAL ATHLETIC TEAMS.

SCHOLARSHIPS Expenditures in the form of awards to students resulting from selection by the university or from an entitlement program. Expenditures paid for the benefit of a student enrolled at the university to aid in the pursuit of studies.

FOR UH USE ONLYScholarships and Stipends-UH Only

SCHOLARSHIP INDIRCT AWARDFinancial aid awards funded by donors who name the student awardees.


SCHOLARSHIP - QUALIFIED-TUITION/FEES/BOOKSFinancial aid awards, some part of which may qualify as income tax exempt.


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

SCHOLARSHIP - QUALIFIED-TUITION/FEES/BOOKSTaxable financial aid awards to students for room and board at campus housing facilities. Paid by service center requisitions.


SCHOLARSHIP ROOM/BOARD OFF CAMPUS NON-UNIVERSITYTaxable financial aid award to students for room and board provided at non-university housing facilities. Paid by purchase vouchers.


SCHOLARSHIP QUALIFIED TUIION & FEESLedger 5 awards to students for instructional costs and various service fees, some part of which may qualify as income tax exempt. (Restricted to sponsored projects and contracts).


THESIS GRANTSFellowship awards to students for dissertation research if allowed under the contract or grant.


ATHLETIC SCHOLARSHIP FOOTBALL(MEN)Financial aid to male students participating in interscholastic football competition.


ATHLETIC SCHOLARSHIP BASKETBALL(MEN)Financial aid to male students participating in interscholastic basketball competition.


ATHLETIC SCHOLARSHIP BASEBALL(MEN)Financial aid to male students participating in interscholastic baseball competition.


ATHLETIC SCHOLARSHIP GOLF(MEN)Financial aid to male students participating in interscholastic golf competition.


ATHLETIC SCHOLARSHIP TENNIS(MEN)Financial aid to male students participating in interscholastic tennis competition.


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

Expense

ATHLETIC SCHOLARSHIP TRACK(MEN)Financial aid to male students participating in interscholastic track competition.


ATHLETIC SCHOLARSHIP CROSS-COUNTRYFinancial aid to students participating in interscholastic cross-country track competition.


ATHLETIC SCHOLARSHIP BASKETBALL(WOMEN)Financial aid to female students participating in interscholastic basketball competition.


ATHLETIC SCHOLARSHIP SWIMMING(WOMEN)Financial aid to female students participating in interscholastic swimming competition.


ATHLETIC SCHOLARSHIP TENNIS(WOMEN)Financial aid to female students participating in interscholastic tennis competition.


ATHLETIC SCHOLARSHIP TRACK(WOMEN)Financial aid to female students participating in interscholastic track competition.


ATHLETIC SCHOLARSHIP VOLLWYBALL(WOMEN)Financial aid to female students participating in interscholastic volleyball competition.


Direct Loans disbursed to students, through the William D. Ford Federal Direct Loan program.For UH use only.


To record payment of tuition and mandatory fees for undergraduate students working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY.

Tuition and Fees-UH Only

To record payment of tuition and mandatory fees for graduate students (other than PHD and MFA) working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY.


To record payment of tuition and mandatory fees for PhD students working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5. FOR UH USE ONLY.


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Expense

Expense Gift-in-Kind ExpenseSTUDENT AID EXPENSES Expense Finance Use

Expense

Expense

Expense

Expense

To record payment of tuition and mandatory fees for MFA students working on sponsored projects, paid by sponsored projects. Restricted to use in sponsored project cost centers, fund group 5.FOR UH USE ONLY.


To record the cost of providing meals and lodging to Resident Assistants in the Residence Halls as a non-taxable benefit that is part of the terms of their employment.


Payments made on behalf of University by Foundations for student awards or scholarships. Used to record Gift-in-Kind expenses only.

SCHOLARSHIPSExpenditures in the form of awards to students resulting from selection by the university or from an entitlement program. Expenditures paid for the benefit of a student enrolled at the university to aid in the pursuit of studies.


SCHOLARSHIP INDIRCT AWARDFinancial aid awards funded by donors who name the student awardees.


SCHOLARSHIP - QUALIFIED-TUITION/FEES/BOOKSFinancial aid awards, some part of which may qualify as income tax exempt.


SCHOLARSHIP - QUALIFIED-TUITION/FEES/BOOKSTaxable financial aid awards to students for room and board at campus housing facilities. Paid by service center requisitions.


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Expense

Expense

Revenue Tuition Waivers







SCHOLARSHIP ROOM/BOARD OFF CAMPUS NON-UNIVERSITYTaxable financial aid award to students for room and board provided at non-university housing facilities. Paid by purchase vouchers.


SCHOLARSHIP QUALIFIED TUIION & FEESLedger 5 awards to students for instructional costs and various service fees, some part of which may qualify as income tax exempt. (Restricted to sponsored projects and contracts).


THESIS GRANTSFellowship awards to students for dissertation research if allowed under the contract or grant.


Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident University TA and RA employees. (TEC 54.212)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident University faculty and dependents. (TEC 54.211)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students with competitive scholarships. (TEC 54.213)

Restricted to Bursar's Office. Exemption from Tuition for two semesters for highest ranking graduates of accredited high schools. (TEC 54.301).

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident Armed Forces personnel. (TEC 54.241)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students from nations of the American Hemisphere. (TEC 54.331)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students from the Academic Common Market. (TEC 54.233)

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Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for dependents of certain veterans of the armed forces. (TEC 54.203)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for credit courses for spouses of certain veterans of the armed forces. (TEC 54.341(a-2))

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for non-credit courses for spouses of certain veterans of the armed forces. (TEC 54.203)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for credit courses for certain veterans of the armed forces. (TEC 54.341a)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for non-credit courses for certain veterans of the armed forces. (TEC 54.203a)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for credit courses for dependents of certain veterans of the armed forces. (TEC 54.341b)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for non-credit courses for dependents of certain veterans of the armed forces. (TEC 54.203)

Restricted to Bursar's Office. Exemption from the payment of tuition and mandatory fees for visually impaired students. (TEC 54.364 a-2)

Restricted to Bursar's Office. Exemption from the payment of tuition and mandatory fees for hearing impaired students. (TEC 54.364 a-3)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for fire fighters enrolled in fire science courses. (TEC 54.208)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for active peace officers enrolled in related courses. (TEC 54.208)

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Restricted to Bursar's Office. Exemption from the payment of tuition and mandatory fees for children of disabled firemen/peace officers for 120 hours. (TEC 54.351)

Restricted to Bursar's Office. Exemption from the payment of tuition and ceratin mandatory fees for children of POW/MIA armed forces personnel until age 21 (age 25 if still dependent). (TEC 54.343)

Restricted to Bursar's Office. Exemption from the payment of tuition and fees, including books and living stipend, for 120 hours for ex prisioners of war. (TEC 54.219)

Restricted to Bursar's Office. Exemption from the payment of tuition charges in excess of minimum tuition at the second institution for students enrolled concurrently in two institutions. (TEC 54.011)

Restricted to Bursar's Office. Exemption from the payment of tuition and mandatory fees for children in the care of Family and Protective Services. (TEC 54.366).

Restricted to Bursar's Office. Exemption from the payment of mandatory or discretionary fees at the determination of the governing board of the institution.

RESTRICTED TO BURSAR'S OFFICE. WAIVER OF OTHER FEES BY BOARD OF REGENTS. (VTCA 54.503)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who reside, or who's primary caretaker resides, in Texas as a result of employment by a qualifying state economic development business/organization. (TEC 54.066)

Restricted to Bursar's Office. Exemption from the payment of certain fees for students enrolled only in distance learning/off-campus courses. TEC 54.218)

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Restricted to Bursar's Office. Exemption from the payment of the portion of the tuition charges not covered by Texas Tomorrow Fund program for Resident students participating in the program. (TEC 54.624)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who participate in the Texas Tomorrow Fund program. (TEC 54.651c)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who are residents of a border nation, demonstrate financial need, and enroll in an institution in a county immediately adjacent to the country of residence. (TEC 54.060c)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who are residents of a border state and enroll in an institution in a county immediately adjacent to the state of residence, or within 100 miles of the state for NM and OK. (TEC 54.060c)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who are residents of a border nation, demonstrate financial need, and enroll in an institution in a county immediately adjacent to the country of residence in graduate courses in public health. (TEC 54.060c)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who are residents of a county/parish in AK, LA, NM, or OK that is adjacent to Texas if that state offers an equitable waiver. (TEC 54.060g)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who are residents of a border nation or other nation with a reciprocal exchange program and demonstrate financial need (TEC 54.231d)

Restricted to Bursar's Office. Exemption from the payment of a portion of tuition and fees for students aged 55 or older. (TEC 54.013)

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Restricted to Bursar's Office. Exemption from the payment of tuition and fees for audited courses for students aged 65 or older. (TEC 54.210b)

Restricted to Bursar's Office. Exemption from the payment of tuition for up to 6 hours per semester/term for students aged 65 or older. (TEC 54.365c)

Restricted to Bursar's Office. Exemption from the payment of tuition and certain mandatory fees for the children of armed forces personnel deployed on active combat duty. (TEC 54.203b-2)

Restricted to Bursar's Office. Exemption from the payment of designated tuition due to hardship at the determination of the governing board of the institution. (TEC 54.0513d)

Restricted to Bursar's Office. Exemption from the payment of tuition and mandatory fees for resident peace officers permanently disabled during the performance of duty. (TEC 54.352)

Restricted to Bursar's Office. Exemption from the payment of tuition for resident children of persons who hold gradate degrees in nursing (if not employed) or who are employed by a professional nursing program in a professional capacity.

Restricted to Bursar's Office. Exemption from the payment of tuition and mandatory fees for students whose primary enrollment is at another institution but is taking courses at another institution under a written interinstitutional academic program agreement. (TEC 54.368)

Restricted to Bursar's Office. Reduction of Tuition to Resident rates for Non-Resident students who authorized to practice professional nursing in Texas and who are enrolled in graduate degree programs and intend to teach in a program in Texas designed to prepare students for licensure as registered nurses. (TEC 54.069)

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Restricted to Bursar's Office. Exemption from the payment of a portion of tuition as part of a program to increase average SCH or improve retention/graduation rates, for students who are enrolled in a minimum of 15 SCH at the determination of the governing board of the institution. (TEC 54.010)

Restricted to Bursar's Office. Exemption from the payment for all or part of student service fees due to hardship, at the determination of the governing board of the institution; limited to 10% of total enrollment. (TEC 54.503e)

Restricted to Bursar's Office. Reduction of Tuition to Resident Rates for Non-Resident students, at the discretion of the governing board of the institution.

Restricted to Bursar's Office. Exemption from the payment of all or part of tuition and fees, at the discretion of the governing board of the institution.

Restricted to Bursar's Office. Exemption from the payment of a portion of tuition and fees for students enrolled in courses that will simultaneously earn course credits towards the student's high school academic requirements and a degree offered by the institution. (TEC 54.216)

Restricted to Bursar's Office. Exemption from the payment of a portion of the tuition charges for resident registered nurses serving under a written preceptor agreement with an undergraduate professional nursing program as a clinical preceptor. (TEC 54.222)

Restricted for Bursar's Office. Exemption from the payment of tuition and mandatory fees for children formerly in the care of Family and Protective Services that have been adopted with certain criteria for medical assistance and monthly payments (TEC 54.367)

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RESTRICTED TO BURSAR'S OFFICE. EXEMPTION FROM THE PAYMENT OF A LIMITED AMOUNT OF TUITION AND FEES (AS DEFINED BY TEC §54.344) FOR STUDENTS PRESENTING A VOUCHER ISSUED FOR SOUNDING TAPS DURING MILITARY HONOR FUNERALS UNDER TGC 434.0072. TEC 54.344.

Restricted to Bursar's Office. Exemption from the payment of tuition, mandatory fees, housing, and textbooks for children of disabled firemen/peace officers for 200 hours or bachelor's degree. (TEC 54.354)

Restricted to Bursar's office. Use in Designated Tuition Funds only. Board approved reduction in Designated Tuition for off-peak hours authorized under TEC 54.061. Reduction may not exceed 25% of the regular DT rate for the course. (TEC 54.061)

Restricted to Bursar's office. Exemption from payment of tuition and fees for education aids that meet statutorily required residency, employment, and enrollment criteria. (TEC 54.363)

CENTRALLY BILLED AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE FOR A TRIP TO A TEXAS DESTINATION PAID BY THE UNIVERSITY DIRECTLY TO THE TRANSPORATION PROVIDER, TRAVEL AGENCY, OR THE CONTRACTED CREDIT CARD COMPANY.

FOR UH OR UHS USE ONLY.

REIMBURSEMENT TO THE TRAVELER FOR AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE PAID OUT OF POCKET FOR TRIP TO A TEXAS DESTINATION.


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APPROVED RATE PER MILE TIMES MILES DRIVEN BY PERSONAL VEHICLE ON TRIPS TO TEXAS DESTINATIONS. RATE COVERS ALL VEHICLE OPERATIONAL COSTS AND NO ADDITIONAL GASOLINE EXPENSES OR OTHER OPERATIONAL SUPPLIES CAN BE CLAIMED.


MISCELLANEOUS EXPENSES WHILE TRAVELING TO TEXAS DESTINATIONS INCLUDING CHARGES FOR HOTEL OCCUPANCY TAXES, COPYING, RENTAL CAR GASOLINE, TOLLS, TELEPHONE, PARKING, ETC.


REIMBURSEMENT FOR MEALS AND LODGING WITHIN MAXIMUM DOLLAR LIMITATION ON TRIPS WITH TEXAS DESTINATIONS. NOT TO INCLUDE OCCUPANCY TAX, TELEPHONE CALLS, OR HOTEL SERVICES.

FOR UH AND UHS USE ONLY.

MEALS AND LODGING FOR REGENTS ON TRIPS TO TEXAS DESTINATIONS.

FOR HOU OR UHS USE ONLY

RENTING OR LEASING AN APARTMENT OR HOUSE UNDER A RENTAL CONTRACT WHILE TRAVELING EITHER IN-STATE OR OUT-OF-STATE


REIMBURSEMENT FOR USE OF PERSONAL VEHICLE ON OUT-OF-STATE TRAVEL BY MULTIPLYING THE APPROVED RATE PER MILE TIMES MILES DRIVEN.


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MEAL EXPENSES WITHIN THE MAXIMUM DOLLAR LIMITATION DURING OUT-OF-STATE NON-OVERNIGHT TRAVEL. REQUIRES PERSONNEL DEDUCTION FORM FOR TAX DEDUCTION ON NEXT PAYCHECK. NOT ALLOWED FOR HOU, SYS, OR VIC.

OUT OF STATE MISCELLANEOUS TRAVEL EXPENSES INCLUDING HOTEL OCCUPANCY TAXES, COPYING, RENTAL CAR GAS, TOLLS, PHONE, PARKING, ETC.


REIMBURSEMENT FOR MEALS AND LODGING WITHIN MAXIMUM DOLLAR LIMITATION ON TRIPS WITH OUT OF STATE DESTINATIONS. NOT TO INCLUDE OCCUPANCY TAX, TELEPONE CALLS, OR HOTEL SERVICES.


CENTRALLY BILLED AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE FOR TRIP OUT OF STATE PAID BY THE UNIVERSITY DIRECTLY TO THE TRANSPORATION PROVIDER, THE TRAVEL AGENCY OR THE CONTRACTED CREDIT CARD COMPANY.


REIMBURSEMENT TO THE TRAVELER FOR AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE PAID OUT-OF-POCKET FOR TRIP OUT OF STATE.


MEALS AND LODGING FOR REGENTS ON TRIPS TO OUT OF STATE DESTINATIONS


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ALL TRAVEL EXPENSES ,EXCEPT MEALS AND LODGING, OF THE BOARD OF REGENTS REGARDLESS OF FUND TYPE OR DESTINATION.PAID TO THIRD PARTIES OR REIMBURSED TO TRAVELER.


ALL TRAVEL EXPENSES TO COUNTRIES OUTSIDE THE UNITED STATES, ITS POSSESSIONS, MEXICO, AND CANADA REGARDLESS OF TYPE OF FUNDS OR METHOD OF PAYMENT. AGENCY HEAD (OR DESIGNEE) APPROVAL IS REQUIRED FOR FOREIGN TRAVEL PAID WITH STATE-APPROPRIATED FUNDS. MEXICO, CANADA, AND U.S. POSSESSIONS ARE CONSIDERED OUT OF STATE (NOT FOREIGN).


All travel expenses of prospective employee to interview with the University, regardless of type of funds or method of payment. Instate maximum rates apply, For househunting trips, see account 56122.


Directly related moving expenses reimbursed by employer to employee. Not considered a taxable fringe benefit to the employee. Not for meals or mileage in excess of IRS limit. See SAM 03.A.13.

Nondirectly related moving expenses reimbursed by employer to employee. Considered a taxable fringe benefit to the employee. Includes meals or mileage in excess of IRS limit. See SAM 03.A.13. Coordinate review with Tax Department.

New employee travel expenses while house hunting. To be paid from local non-state funds only. Coordinate taxable fringe benefit with Tax Department.

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TRAVEL EXPENSES FOR STUDENT TEAM COMPETITIONS Expense Travel-UH Only





All expenses of new employee for temporary storage (including personal effects and insurance) beyond the first thirty (30) consecutive days after personal effects have been removed from the former home. Local/non-state funds only. Coordinate taxable fringe benefit with Tax Department.

LOCALLY FUNDED DOMESTIC TRAVEL BY CURRENT STUDENTS ACTING AS UNIVERSITY REPRESENTATIVES. EXCLUDES PROSPECTIVE STUDENTS. FOR UH/UHS USE ONLY.

TRAVEL EXPENSES OF EMPLOYEES WHO ARE RECRUITING STUDENTS.


DELINQUENT, UNCOLLECTED TRAVEL ADVANCE RECORDED AS A DEPARTMENTAL EXPENSE BY JOURNAL VOUCHER ENTRY. RESTRICTED TO ACCOUNTING OFFICE USE. REQUIRES PERSONNEL DEDUCTION FORM.


ALL EXPENSES FOR FUND RAISING OR PROMOTIONAL TRIPS REGARDLESS OF DESTINATION, METHOD OF PAYMENT, OR TYPE OF FUNDING.


ALL TRAVEL EXPENSES OF INVITED PROSPECTIVE STUDENTS WHO ARE CONSIDERING ATTENDING THE UNIVERSITY. DO NOT USE STATE FUNDS.


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All expenses of new employee for temporary storage (including personal effects and insurance) less than the first thirty (30) consecutive days after personal effects have been removed from the former home. Local/non-state funds only. Not considered to be a taxable fringe benefit.

Travel expenses for an individual who voluntarily and without compensation provides recognition or support to the university in contribution to the university's mission. The individual may be a donor, potential donor, volunteer, or community, government, university, or corporate official. The individual may not be a current faculty, staff, or student of any component university within the UH System or someone paid a fee for contracted services. LOCAL FUNDS ONLY.


PAYMENT OR REIMBURSEMENT OF TRAVEL FOR THE SPOUSE OR OTHER FAMILY MEMBER OF A UNIVERSITY EMPLOYEE THAT IS NOT REQUIRED TO CONDUCT UNIVERSITY BUSINESS. THIS REIMBURSEMENT IS TAXABLE TO THE UNIVERSITY EMPLOYEE.


LOCALLY FUNDED FOREIGN TRAVEL BY CURRENT STUDENTS ACTING AS UNIVERSITY REPRESENTATIVES. EXCLUDES PROSPECTIVE STUDENTS. FOR UH/UHS USE ONLY.

Payments made on behalf of university by Foundations for In-State travel expenses.Used to record Gifts-in-Kind expenses only.

Payments made on behalf of University by Foundations for out of state travel expenses.Used to record Gifts-in-Kind expenses only.

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Expense Travel-CDV Only





CENTRALLY BILLED AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE FOR A TRIP TO A TEXAS DESTINATION PAID BY THE UNIVERSITY DIRECTLY TO THE TRANSPORATION PROVIDER, TRAVEL AGENCY, OR THE CONTRACTED CREDIT CARD COMPANY.

FOR UHC, UHD OR UHV USE ONLY.

REIMBURSEMENT TO THE TRAVELER FOR AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE PAID OUT OF POCKET FOR TRIP TO A TEXAS DESTINATION.


APPROVED RATE PER MILE TIMES MILES DRIVEN BY PERSONAL VEHICLE ON TRIPS TO TEXAS DESTINATIONS. RATE COVERS ALL VEHICLE OPERATIONAL COSTS AND NO ADDITIONAL GASOLINE EXPENSES OR OTHER OPERATIONAL SUPPLIES CAN BE CLAIMED.


REIMBURSEMENT FOR ACTUAL OUT-OF-POCKET MEAL AND LODGING EXPENSES USING LOCAL FUNDS FOR OVERNIGHT TRIPS TO TEXAS DESTINATIONS. ALL RECEIPTS REQUIRED.


MISCELLANEOUS EXPENSES WHILE TRAVELING TO TEXAS DESTINATIONS INCLUDING CHARGES FOR HOTEL OCCUPANCY TAXES, COPYING, RENTAL CAR GASOLINE, TOLLS, TELEPHONE, PARKING, ETC.


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REIMBURSEMENT FOR MEALS (NO RECEIPTS REQUIRED) AND LODGING (RECEIPT REQUIRED) WITHIN MAXIMUM DOLLAR LIMITATION ON TRIPSWITH TEXAS DESTINATIONS. NOT TO INCLUDE OCCUPANCY TAX, TELEPHONE CALLS, OR HOTEL SERVICES.


MEAL EXPENSES WITHIN THE MAXIMUM DOLLAR LIMITATION DURING NON-OVERNIGHT TRAVEL WITHIN TEXAS. REQUIRES PERSONNEL DEDUCTION FORM FOR TAX DEDUCTION ON NEXT PAYCHECK. NOT ALLOWED FOR HOU OR SYS OR VIC.

FOR UHC OR UHD USE ONLY.

MEALS AND LODGING FOR REGENTS ON TRIPS TO TEXAS DESTINATIONS


RENTING OR LEASING AN APARTMENT OR HOUSE UNDER A RENTAL CONTRACT WHILE TRAVELING EITHER IN-STATE OR OUT-OF-STATE


REIMBURSEMENT FOR USE OF PERSONAL VEHICLE ON OUT-OF-STATE TRAVEL BY MULTIPLYING THE APPROVED RATE PER MILE TIMES MILES DRIVEN.


MEAL EXPENSES WITHIN THE MAXIMUM DOLLAR LIMITATION DURING OUT-OF-STATE NON-OVERNIGHT TRAVEL. REQUIRES PERSONNEL DEDUCTION FORM FOR TAX DEDUCTION ON NEXT PAYCHECK. NOT ALLOWED FOR HOU, SYS, OR VIC.

FOR UHC, UHD USE ONLY.

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REIMBURSEMENT FOR ACTUAL OUT-OF-POCKET MEALS AND LODGING EXPENSES USING LOCAL FUNDS FOR OVERNIGHT OUT-OF-STATE TRIPS. ALL RECEIPTS REQUIRED.


OUT OF STATE MISCELLANEOUS TRAVEL EXPENSES INCLUDING HOTEL OCCUPANCY TAXES, COPYING, RENTAL CAR GAS, TOLLS, PHONE, PARKING, ETC.


REIMBURSEMENT FOR MEALS (NO RECEIPTS REQUIRED) AND LODGING (RECEIPTS REQUIRED) NOT TO EXCEED LOCALITY BASED MAXIMUMS FOR OUT OF STATE TRIPS.


CENTRALLY BILLED AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE FOR TRIP OUT OF STATE PAID BY THE UNIVERSITY DIRECTLY TO THE TRANSPORATION PROVIDER, THE TRAVEL AGENCY OR THE CONTRACTED CREDIT CARD COMPANY.


REIMBURSEMENT TO THE TRAVELER FOR AIR, RAIL, BUS, VEHICLE RENTAL, TAXI, LIMOUSINE EXPENSE PAID OUT-OF-POCKET FOR TRIP OUT OF STATE.


MEALS AND LODGING FOR REGENTS ON TRIPS TO OUT OF STATE DESTINATIONS


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ALL TRAVEL EXPENSES ,EXCEPT MEALS AND LODGING, OF THE BOARD OF REGENTS REGARDLESS OF FUND TYPE OR DESTINATION.PAID TO THIRD PARTIES OR REIMBURSED TO TRAVELER.


ALL TRAVEL EXPENSES TO COUNTRIES OUTSIDE THE UNITED STATES, ITS POSSESSIONS, MEXICO, AND CANADA REGARDLESS OF TYPE OF FUNDS OR METHOD OF PAYMENT. AGENCY HEAD (OR DESIGNEE) APPROVAL IS REQUIRED FOR FOREIGN TRAVEL PAID WITH STATE-APPROPRIATED FUNDS. MEXICO, CANADA, AND U.S. POSSESSIONS ARE CONSIDERED OUT OF STATE (NOT FOREIGN).


All travel expenses of prospective employee to interview with the University, regardless of type of funds or method of payment. Instate maximum rates apply, For househunting trips, see account 56122.


LOCALLY FUNDED TRAVEL OF CURRENT UHCL, UHD, and UHV STUDENTS ACTING AS UNIVERSITY REPRESENTATIVES. DOES NOT INCLUDE PROSPECTIVE STUDENTS.


TRAVEL EXPENSES OF ATHLETES FOR INTERSCHOLASTIC COMPETITION APPROVED BY THE ATHLETIC DEPARTMENT.


TRAVEL EXPENSES OF EMPLOYEES WHO ARE RECRUITING STUDENTS.


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DELINQUENT, UNCOLLECTED TRAVEL ADVANCE RECORDED AS A DEPARTMENTAL EXPENSE BY JOURNAL VOUCHER ENTRY. RESTRICTED TO ACCOUNTING OFFICE USE. REQUIRES PERSONNEL DEDUCTION FORM.


ALL EXPENSES FOR FUND RAISING OR PROMOTIONAL TRIPS REGARDLESS OF DESTINATION, METHOD OF PAYMENT, OR TYPE OF FUNDING.


Travel expenses for an individual who voluntarily and without compensation provides recognition or support to the university in contribution to the university's mission. The individual may be a donor, potential donor, volunteer, or community, government, university, or corporate official. The individual may not be a current faculty, staff, or student of any component university within the UH System or someone paid a fee for contracted services. LOCAL FUNDS ONLY.


PAYMENT OR REIMBURSEMENT OF TRAVEL FOR THE SPOUSE OR OTHER FAMILY MEMBER OF A UNIVERSITY EMPLOYEE THAT IS NOT REQUIRED TO CONDUCT UNIVERSITY BUSINESS. THIS REIMBURSEMENT IS TAXABLE TO THE UNIVERSITY EMPLOYEE.


ALL TRAVEL EXPENSES OF INVITED PROSPECTIVE STUDENTS WHO ARE CONSIDERING ATTENDING THE UNIVERSITY. DO NOT USE STATE FUNDS.


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Expense Research UseATHLETICS TRANSFER Expense Finance Use

Expense Finance Use

Expense Research Use





FINAL ADJUSTMENT TO SPONSORED PROGRAM ACCOUNTS PRIOR TO COMPLETION OF THE PROGRAM. USED TO MAKE FINAL CHARGES OR TO TRANSFER COSTS WITHOUT SPECIFICALLY IDENTIFYING ANOTHER SUBCODE. LEDGER 5 USE ONLY.

TO RECORD TRANSFER OR REALLOCATION OF PROJECT RELATED EXPENSES TO RESPONSIBLE ACCOUNTS.

AMOUNTS CHARGED TO LEDGER 5 ACCOUNTS ONLY REFLECTING COSTS FOR FACILITIES AND PERSONNEL THAT CANNOT BE DIRECTLY IDENTIFIED TO A SPONSORED PROGRAM AND ARE INCURRED AT A FACILITY LOCATED AWAY FROM THE PRIMARY CAMPUS.

AMOUNTS CHARGED TO LEDGER 5 ACCOUNTS ONLY REFLECTING COSTS FOR FACILITIES AND PERSONNEL THAT CANNOT BE DIRECTLY IDENTIFIED TO A PRIMARY CAMPUS.

TO RECORD THE COST OF SPONSOR IMPOSED PENALTIES, INCLUDING LATE INVOICING FEES. USE EXCLUDES UNALLOWED COSTS.

AMOUNTS CHARGED TO FUND 5 COST CENTERS FOR FACILITIES AND PERSONNEL COSTS THAT CANNOT BE DIRECTLY ASSIGNED TO A SPONSORED PROJECT. INCLUDES INDIRECT COST CHARGES FOR BOTH ON-CAMPUS AND OFF-CAMPUS ACTIVITIES.

Payments of grants to community action groups and payments to organizations for community service programs.

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Expense Tuition and FeesUsed to adjust Waivers related to Tuition, not Fees. Revenue Tuition WaiversUsed to adjust Waivers related to Fees, not Tuition. Revenue Tuition Waivers

Expense

Expense

Expense

Expense

Account used to recognize Tuition Rebates granted under 54.0065 of the Texas Education Code. A qualified student is eligible for a rebate of a portion of the undergraduate tuition paid by the student if certain qualifications are satisfied, including the awarding of a baccalaureate degree within a prescribed period, and the student attempting no more than three hours in excess of the minimum required hours. Restricted to use by UHS component Accounting and Budget offices.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.NON-EXPENSE SUBCODE. FOR BUDGET ENTRIES ONLY. BUDGET BALANCES RESERVED FOR FUTURE ALLOCATION TO OTHER EXPENSE CATEGORIES AS NEEDED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - CAPITAL PROJECTS. PURCHASE OF LAND, INCLUDING FEES AND OTHER COSTS DIRECTLY RELATED TO THE ACQUISITION. ALL COSTS TO BE CAPITALIZED AS LAND


PURCHASE OF BUILDINGS, INCLUDING ALL FEES AND OTHER COSTS DIRECTLY RELATED TO ACQUISITION.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. CONTRACTS FOR CONSTRUCTION OF PERMANENT STRUCTURES. INCLUDES CHANGE ORDERS TO THE GENERAL PRIMARY CONSTRUCTION ACCOUNT. ALSO INCLUDES PURCHASES OF EXISTING BUILDINGS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


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Expense

Expense

Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. MISCELLANEOUS CONSTRUCTION CONTRACTS, SUCH AS EXTENDING UTILITY SERVICE, CARPETING, ETC. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. TELEPHONES, TELEPHONE SYSTEMS, AND OTHER COMMUNICATIONS EQUIPMENT COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. COSTS FOR CABLING AND RELATED EQUIPMENT FOR SECURITY/FIRE ALARM SYSTEMS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. EQUIPMENT AFFIXED AS AN INTEGRAL PART OF A BUILDING SUCH AS FUMEHOODS, VACUUM PUMPS, AIR COMPRESSORS COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


COSTS FOR DEMOLITION, CLEARING, LEVELING TO MAKE A SITE SUITABLE FOR THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.COSTS FOR DEMOLITION, CLEARING,LEVELING TO MAKE A SITE SUITABLE FOR THE CONSTRUCTION OF A BUILDING. ALL COSTS TO BECAPITALIZED AS LAND.


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Expense

Expense

Expense

Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.REMEDIATION COSTS ASSOCIATED WITH THE SITE ACQUISITION. ALL COSTS TO BE CAPITALIZED AS LAND.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH THE SITE ACQUISITION. ALL COSTS TO BE CAPITALIZED AS LAND.


SURVEYING AND TESTING COSTS ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


ARCHITECTURAL AND ENGINEERING FEES DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


CONSULTING FEES DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. SCULPTURE, PAINTING OR OTHER FINE ART COSTING FROM $500.00 TO$4999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE AND ARE INVENTORIED BUT NOT CAPITALIZED AS EQUIPMENT OR ART COLLECTION. ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. OVERHEAD CHARGES FOR THE OFFICES OF FACILITIES PLANNING AND CONSTRUCTION. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


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Expense

Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. PROFESSIONAL SERVICES RENDERED ON A FEE BASIS BY A PERSON OR FIRM RECOGNIZED AS POSSESSING A HIGH DEGREE OF LEARNING AND RESPONSIBILITY IN ANY AREA NOT CATEGORIZED UNDER OTHER ACCOUNTS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. TESTING COSTS SUCH AS MATERIAL TESTING AND INSPECTION FEES ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. TESTING COSTS SUCH AS SUBTERRANEAN REPORTS ASOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. SURVEYING COSTS SUCH AS TOPOGRAPHICAL AND BOUNDARY FEES ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. ENVIRONMENTAL IMPACT STUDY FEES. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


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Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FEES FOR TESTING AND BALANCING OF BUILDING/FACILITY SYSTEMS SUCH AS HEATING/VENTILATING/AIR CONDITIONING/WATER. ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.COSTS ASSOCIATED WITH FREIGHT AND MOVING OF ART ACQUIRED BY THE UNIVERSITY. INCLUDES FREIGHT IN AND OUT, DELIVERY, AIR EXPRESS, HOT SHOT, ARMORED CAR, DRAYAGE, TOWING, SHIPPING, DETENTION OF A FREIGHT HAUL. NOT PERSONAL MOVING EXPENSES. ALL COSTS TO BE CAPITALIZED AS ART COLLECTION.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.WRITTEN OR GRAPHIC MEDIA PRINTING AND COPYING SERVICES BY OFF-CAMPUS VENDORS FOR ADMINISTRATIVE PURPOSES RELATED TO ART ACQUISITION. INCLUDES PUBLISHER'S REPRINTING CHARGES FORADDITIONAL COPIES OF JOURNALS, ARTICLES, AND PUBLICATIONS. ALL COSTS TO BE CAPITALIZED AS ART COLLECTION.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. MISCELLANEOUS SERVICES RENDERED ON A FEE BASIS NOT READILY IDENTIFIED IN OTHER ADMINISTRATIVE COST ACCOUNTS. ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


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Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR ESTIMATING THE PROJECT COST. INCLUDES COSTS RELATED TO ELECTRICAL/ MECHANICAL SYSTEMS, CONCRETE, AND ROOFING. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR ARCHITECTURAL SERVICES DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET, INCLUDING CONCEPTUAL, SCHEMATIC OR ARCHITECTURAL DESIGN FEES AND REIMBURSABLE EXPENSES. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY CONSTRUCTION ACTIVITY-CAPITAL PROJECTS FEESAND CHARGES PAID TO PROFESSIONALS FOR ENGINEERING SERVICES DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. INCLUDES CONCEPTUAL, SCHEMATIC, OR ENGINEERING DESIGN FEES AND REIMBURSABLE EXPENSES. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN SERVICES DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. INCLUDES CONCEPTUAL, SCHEMATIC, OR DESIGN FEES AND REIMBURSABLE EXPENSES. ALL COSTS TO BE CAPITALIZED AS AS CONSTRUCTION IN PROGRESS.


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Expense

Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FEES AND CHARGES PAID TO PROFESSIONALS FOR INTERIOR DESIGN FEES FOR AUDIO/VISUAL AND VOICE DATA SYSTEMS DIRECTLY ASSOCIATED WITH THE CONSTRUCTION OF A CAPITAL ASSET. INCLUDES CONCEPTUAL, SCHEMATIC, OR DESIGN FEES AND REIMBURSABLE EXPENSES. ALL COSTS TO BE CAPITALIZED AS AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. MISCELLANEOUS FEES PAID FOR PROFESSIONAL SERVICES THAT INCLUDES GRAPHICS DESIGN SERVICES AND SECURITY SYSTEMS NOT INCLUDED IN OTHER FEE ACCOUNTS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FURNISHINGS COSTING LESS THAN $5000 REQUIRED BY THE USER FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. ITEMS COSTING LESS THAN $5000 TO BE USED FOR THE EQUIPPING OF A NEW CAPITAL ASSET. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION IN PROGRESS ACTIVITY - CAPITAL PROJECTS. COMMISSIONS, FEES AND COSTS FOR ART ACQUISITION AS A PART OF THE BUILDINGS MASTER CONSTRUCTION PLAN. INCLUDES SCULPTURE, PAINTING, OR OTHER FINE ART COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALL COSTS TO BE CAPITALIZED AS NON-DEPRECIABLE ART COLLECTION.


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Expense

Expense

Expense

Expense

Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. MISCELLANEOUS COSTS TO ACQUIRE ITEMS NECESSARY IN THE OPERATION OF THE ASSET BEING CONSTRUCTED. COST NOT TO EXCEED $5000 FOR ITEMS NOT INCLUDED IN EQUIPMENT AND FURNISHING ACCOUNTS. ALL COST TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. LANDSCAPING IMPROVEMENTS IN PROGRESS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE LANDSCAPING CONTRACT. LANDSCAPING TO INCLUDE SODDING, IRRIGATION, SHRUBS, AND TREES NOT INCLUDED IN GENERAL BUILDING COSTS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - CAPITAL PROJECTS. CONSTRUCTION AND IMPROVEMENTS IN PROGRESS OF PARKING LOTS INCLUDING RELATED GATES, METERS, CURBS, OR STRIPES. INCLUDES ANY CHANGE ORDERS TO THE PARKING LOT CONTRACT. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. CONSTRUCTION AND IMPROVEMENTS IN PROGRESS OF SPORTING OR RECREATIONAL FACILITIES, SUCH AS PLAYING FIELDS, TENNIS COURTS, OR SWIMMMING POOLS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


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Expense

Expense

Expense

Expense

Expense Art

Expense Art

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. CONSTRUCTION AND IMPROVEMENTS PROJECTS IN PROGRESS FOR STREETS AND ROADS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. CONSTRUCTION ACTIVITIES IN PROGRESS FOR NEW SIDEWALKS, PATHS, AND ACCESS AREAS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. UTILITY CONSTRUCTION AND IMPROVEMENTS IN PROGRESS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDES LIGHTING, WATER, GAS, DRAINAGE, SEWER, ELECTRICAL DISTRIBUTION SYSTEMS, DATA CABLES FOR UTILITY DISTRIBUTION SYSTEMS, DISTRIBUTIVE ENERGY MANAGEMENT SYSTEMS, AND OTHER UTILITY SYSTEMS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


CONSTRUCTION AND IMPROVEMENTS IN PROGRESS OF DIRECTIONAL, NAVIGATIONAL, OR LOCATION MARKERS TO BE USED TO PROVIDE GUIDANCE TO PEDESTRIAN OR VEHICULAR TRAFFIC. THESE ASSETS ARE PERMANENTLY ATTACHED TO THE LAND AND HAVE FINITE BUT EXTENDED LIVES. ALL COSTS TO BE CAPITALIZED AS AS CONSTRUCTION IN PROGRESS.


To record Art Acquisitions that will be capitalized as Construction in Progress and eventually put into service as a depreciable art asset.

To record expenses for the moving and installation of art acquisiions that will be capitalized as construction in progress and eventually put into service as a non-depreciable art asset.

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Expense Art

Expense

Expense

Expense

Expense

Expense

Expense

To record expenses for the movng and installation of art acquisitions that will be capitalized as construction in progress and eventually put into service as a depreciable art asset.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.LANDSCAPING IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE LANDSCAPING CONTRACT. LANDSCAPING TO INCLUDE SODDING, IRRIGATION, SHRUBS, AND TREES NOT INCLUDED IN GENERAL BUILDING COSTS SUBCODE 8110. ALL COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - CAPITAL PROJECTS. CONSTRUCTION AND IMPROVEMENTS OF PARKING LOTS INCLUDING RELATED GATES, METERS, CURBS, OR STRIPES. INCLUDES ANY CHANGE ORDERS TO THE PARKING LOT CONTRACT. ALL COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS.


CONSTRUCTION AND IMPROVEMENTS OF STREETS AND ROADS.


CONSTRUCTION AND IMPROVEMENTS OF SIDEWALKS AND ACCESS AREAS FOR THE PHYSICALLY CHALLENGED.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.CONSTRUCTION OF NEW SIDEWALKS, PATHS, AND ACCESS AREAS FOR THE PHYSICALLY CHALLENGED IN ORDER TO ACCOMMODATE PEDESTRIAN TRAFFIC. ALL COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS.


CONSTRUCTION AND IMPROVEMENTS OF SPORTING OR RECREATIONAL FACILITIES, SUCH AS PLAYING FIELDS, TENNIS COURTS, OR SWIMMMING POOLS.


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Expense

Expense

Expense

Expense

Expense

LIGHTING SYSTEMS WHOSE COST IS $5000 OR MORE. Expense

Expense

WATER SYSTEMS WHOSE COST IS $500 OR MORE. Expense

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.MISCELLANEOUS PREPARATION COSTS IN SITE DEVELOPMENT TO UNIVERSITY OWNED PROPERTIES THAT WERE NOT INCLUDED IN THE ORIGINAL BUILDING COSTS SUBCODE 8110 OR LANDSCAPE SUBCODE 8210. INCLUDES IRRIGATION IMPROVEMENTS. ALL COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.ADMINISTRATIVE OVERHEAD CHARGES FOR THE OFFICES OF FACILITIES PLANNING AND CONSTRUCTION ASSOCIATED WITH A PLANT IMPROVEMENT PROJECT (NOT A BUILDING PROJECT).ALL COSTS ARE TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.UTILITY IMPROVEMENTS INVOLVED IN SITE DEVELOPMENT TO UNIVERSITY-OWNED PROPERTIES. INCLUDING ANY CHANGE ORDERS TO THE UTILITIES CONTRACT.INCLUDES LIGHTING,WATER,GAS,DRAINAGE,SEWER SYSTEMS. ALL COSTS TO BE CAPITALIZED AS IMPROVEMENTS OTHER THAN BUILDINGS.


CONSTRUCTION AND IMPROVEMENTS OF ELECTRICAL UTILITY DISTRIBUTION SYSTEMS.


DATA COMMUNICATIONS CABLES, AS PARTS OF A UTILITY DISTRIBUTION SYSTEM, WHOSE COST IS $5000 OR MORE.


HEATING AND/OR COOLING SYSTEMS WHOSE COST IS $5000 OR MORE.


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Expense

Expense

Expense

DISTRIBUTIVE ENERGY MANAGEMENT SYSTEMS. Expense

Expense

Expense

Expense Vehicles

Expense Equipment

Expense Equipment

Expense Equipment

CONSTRUCTION AND IMPROVEMENT OF EXCESS GROUND WATER STORM SEWER DRAINAGE SYSTEMS.


CONSTRUCTION AND IMPROVEMENT OF SANITARY SEWER LINES.


CONSTRUCTION AND IMPROVEMENT OF OTHER UTILITY DISTRIBUTION SYSTEMS.


IMPROVEMENTS OR ADDITIONS TO UNIVERSITY-OWNED PERMANENT STRUCTURES.


IMPROVEMENTS OR ADDITIONS TO PERMANENT STRUCTURES LEASED BY THE UNIVERSITY.


NON-PASSENGER MOTOR VEHICLES, INCLUDING BUSES, DUAL CONTROL AUTOMOBILES FOR DRIVER TRAINING, CARS WITH TWO-WAY RADIOS, HEAVY EQUIPMENT VEHICLES (EXAMPLE: DUMP TRUCKS), AND GOLF CARTS THAT CAN BE USED ON PUBLIC ROADS. DOES NOT INCLUDE PASSENGER CARS, VANS, OR SPORT UTILITY VEHICLES (SEE ACCOUNT 58616)

CAPITALIZED MOVABLE FURNISHINGS AND EQUIPMENT WHOSE COST IS $5000 OR MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO FOR PARTS IF THE PART EXTENDS THE LIFE OR INCREASES THE VALUE BY 25% OR MORE.

CAPITALIZED COMPUTER EQUIPMENT COSTING $5000 OR MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO INCLUDES PARTS IF THE PART INCREASES THE VALUE OR EXTENDS THE LIFE BY 25% OR MORE.

CAPITALIZED TELEPHONES, TELEPHONE SYSTEMS, AND OTHER COMMUNICATIONS EQUIPMENT COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE.

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Expense Software

Expense Equipment

Expense Art

Expense Vehicles

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Expense

APPLICATION SOFTWARE - CAPITALIZEDCapitalized computer application software costing $100,000 or more and having a useful life of one year or more. See Account 58610 for Operating Systems or Account 58611 for Database Software costing $100,000 or more.

ALL COMPONENT PARTS, MATERIALS AND OTHER INCIDENTAL COSTS OF FABRICATED EQUIPMENT WHOSE TOTAL IS $5,000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE.

CAPITALIZED SCULPTURE, PAINTING, OR OTHER FINE ART COSTING $5000 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. Will be capitalized in current fiscal year, as a non-depreciable asset.

CAPITALIZED BOATS, MOTORS, BOAT TRAILERS COSTING $5000.00 OR MORE AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.CAPITALIZED MOVABLE FURNISHING WHOSE COST IS $5,000 OR MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO FOR PARTS IF THE PART EXTENDS THE LIFE OR INCREASES THE VALUE BY 25% OR MORE. ALL COSTS TO BE CAPITALIZED AS EQUIPMENT.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS.CAPITALIZED EQUIPMNENT WHOSE COST IS $5,000 OR MORE PER UNITAND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO FOR PARTSIF THE PART EXTENDS THE LIFE OR INCREASES THE VALUE BY 25% OR MORE. ALL COSTS TO BE CAPITALIZED AS EQUIPMENT.


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Expense Equipment

Expense Software

Expense

Expense

OPERATING SYSTEMS SOFTWARECapitalized computer operating systems costing $100,000 or more and having a useful life of one year or more. See Account 58604 for Application Software or Account 58611 for Database Software costing $100,000 or more.

DATABASE SOFTWARECapitalized computer database software costing $100,000 or more and having a useful life of one year or more. See Account 58604 for Application Software or Account 58610 for Operating Systems costing $100,000 or more.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL PROJECTS. COMPUTER EQUIPMENT DIRECTLY ASSOCIATED WITH A RENOVATION/REPAIR OR REHABILITATION PROJECT WHOSE PRIMARY COSTS ARE NOT INTENDED TO BE CAPITALIZED. CAPITALIZED COMPUTER EQUIPMENT COSTING $5000 OR MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE. ALSO INCLUDES PARTS IF THE PART INCREASES THE VALUE OR EXTENDS THE LIFE BY 25% OR MORE. THESE COSTS ONLY ARE TO BE CAPITALIZED.


CONSTRUCTION AND IMPROVEMENTS OF DIRECTIONAL, NAVIGATIONAL, OR LOCATION MARKERS TO BE USED TO PROVIDE GUIDANCE TO PEDESTRIAN OR VEHICULAR TRAFFIC. THESE ASSETS ENHANCE THE QUALITY OF LAND OR BUILDINGS AND FACILITATE THE USE OF LAND OR BUILDINGS. THESE ASSETS ARE PERMANENTLY ATTACHED TO THE LAND AND HAVE FINITE BUT EXTENDED LIVES.


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Expense Equipment

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Expense Equipment



EQUIPMENT/FURNISHINGS - NON CAPITAL CONSTRUCTION PROJECT FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY - NON-CAPITAL____PROJECTS. COMPUTER EQUIPMENT DIRECTLY ASSOCIATED WITH A_____RENOVATION/REPAIR OR REHABILITATION PROJECT WHOSE PRIMARY___COSTS ARE NOT INTENDED TO BE CAPITALIZED. CAPITALIZED_______MOVEABLE FURNISHINGS AND EQUIPMENT WHOSE COST IS $1000 OR___MORE PER UNIT AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE._ALSO FOR PARTS IF THE PART EXTENDS THE LIFE OR INCREASES____THE VALUE BY 25% OR MORE. THESE COST ONLY ARE TO BE_________CAPITALIZED.


AIRCRAFT ACQUISITIONPurchase of capitalized airplanes or aircraft costing $5,000.00 or more and having a useful life of one year or more.

PASSENGER CARS, VANS, AND SPORT UTILITY VEHICLES. SEE ACCOUNT 58600 FOR OTHER VEHICLES.

Payments for additional parts, enhancements, or improvements to previously acquired capitalized furnishings and equipment. Additions will either increase the level of service capacity of the asset orimprove the efficiency or operating costs of the asset. The total cost of the asset will be equal to or greater than $5000, and the asset will have an estimated useful life of one year or more.

HAZARDOUS LASERS (CLASS 3B AND 4) USED IN LABORATORY AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND SAFETY, WITH A COST OF $5,000 PER UNIT OR MORE.

X-RAY MACHINES USED IN LABORATORY, CLINICAL, AND RESEARCH ACTIVITIES WITH A COST OF $5,000 PER UNIT OR MORE.

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Expense Equipment

Expense

Expense

Expense

HAZARD CONTROL HARDWARE AND RAW MATERIAL USED IN LABORATORY, CLINICAL, AND RESEARCH OPERATIONS, AS DEFINED BY ENVIRONMENTAL HEALTH AND SAFETY, INCLUDING ALL BIOLOGICAL SAFETY CABINETS WITH A COST OF $5,000 PER UNIT OR MORE.

LASERS NOT REGULATED BY THE TEXAS DEPARTMENT OF STATE HEALTH SERVICES (OTHER THAN CLASS 3B AND 4) USED IN LABORATORY, CLINICAL, AND RESEARCH OPERATIONS, WITH A COST OF $5,000 PER UNIT OR MORE.

FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. MISCELLANEOUS COSTS DUE ASSOCIATED WITH INTEREST DUE ON LATE PAYMENTS UNDER PROVISIONS OF THE TEXAS GOVERNMENT CODE §2251. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. STEREOS, CAMERAS, AND VIDEO RECORDERS/PLAYERS COSTING FROM $500 - $4,999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE REQUIRED BY THE USER FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. COMPUTING AND PRINTING EQUIPMENT COSTING FROM $500 - $4,999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE REQUIRED BY THE USER FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


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Expense

Expense Finance Use

Expense Finance Use

Expense Finance Use

Expense Library Items




FOR FPC USE ONLY FOR CONSTRUCTION ACTIVITY-CAPITAL PROJECTS. FAX MACHINES AND TELECOPIERS EQUIPMENT COSTING FROM $500 - $4,999.99 AND HAVING A USEFUL LIFE OF ONE YEAR OR MORE REQUIRED BY THE USER FOR OPERATIONS. ALL COSTS TO BE CAPITALIZED AS CONSTRUCTION IN PROGRESS.


PERIODIC CHARGES AGAINST A FIXED CAPITAL ASSET THAT REFLECT THE EXPIRATION OF THAT ASSET'S ESTIMATED USEFUL SERVICE LIFE.

AMORTIZATION EXPENSEPeriodic charges against an intangible capital asset that reflect the expiration ofthat asset's estimated useful service life.

Reduction of capital outlay expenses that occurred during the current fiscal year. Original expenditures were for the purpose of acquiring fixed capitalizable assets. Used to reduce expenses for GASB 34/35 financial reporting purposes. Use in conjunction with account 31513. Restricted to use by campus accounting and financial reporting offices only.A SINGULAR MONOGRAPH OR MANUSCRIPT TEXT WHICH IS PERMANENTLYRETAINED.

JOURNALS, SERIALS, MAGAZINES, NEWSPAPER, AND OTHER REFERENCETEXTS DISTRIBUTED ON A REPETITIVE BASIS ON ANY MEDIUM WHICH

COST TO REPAIR OR COMBINE PERMANENTLY RETAINED PUBLICATIONS INTO ONE INVENTORIED UNIT AND/OR TO MAKE THEM AVAILABLE FOR PUBLIC USE.

DATA OR IMAGES RECORDED ON ANY FILM, MICROFILM, MICROFORM MEDIUM, AND RETAINED IN A CATALOG OR OTHERWISE CLASSIFIED COLLECTION.

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Expense Intangible Assets




Expense Art

DATA OR IMAGES RECORDED ON ELECTRONIC MEDIUM, INCLUDING CD ROM (COMPACT DISK) AND RETAINED IN A CATALOG OR OTHERWISE CLASSIFIED COLLECTION. MAY INCLUDE ELECTRONIC SUBSCRIPTIONS IF MATERIALS ARE RETAINED.

RETAINAGE LIABILITY FOR STATE FUNDED CONSTRUCTION INCLUDING DEFERRED MAINTENANCE. FOR USE IN LED 7 ONLY.


RETAINAGE LIABILITY FOR STATE FUNDED NON-CAPITALIZED CONSTRUCTION. FOR USE IN LED 7 ONLY.


RETAINAGE LIABILITY FOR STATE FUNDED CAPITALIZED CONSTRUCTION FOR USE IN LED 7 ONLY.


RESTRICTED FOR USE IN EDUCATIONAL AND GENERAL FUND (LEDGER 1) FOR USE BY ACCOUNTING OFFICES ONLY. ADJUSTMENTS TO STATE APPROPRIATION ACCOUNTS THAT ARE IDENTIFIED IN THE USAS RECONCILIATION PROCESS.NON-MANDATORY TRANSFER TO/FROM R&R EQUIPMENT RESERVE

COST TO ACQUIRE INTANGIBLE NON-DEPRECIABLE ASSETS. ALL COSTS TO BE CAPITALIZED AS INTANGIBLE NON-DEPRECIABLE ASSETS.

MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH THE ACQUISITION OF INTANGIBLE NON-DEPRECIABLE ASSETS. ALL COSTS TO BE CAPITALIZED AS INTANGIBLE NON-DEPRECIABLE ASSETS.

COST TO ACQUIRE INTANGIBLE DEPRECIABLE ASSETS. ALL COSTS TO BE CAPITALIZED AS INTANGIBLE DEPRECIABLE ASSETS

MISCELLANEOUS COSTS AND FEES ASSOCIATED WITH THE ACQUISITION OF INTANGIBLE DEPRECIABLE ASSETS. ALL COSTS TO BE CAPITALIZED AS INTANGIBLE DEPRECIABLE ASSETS.To record Art Acquisitions that will be capitalized, in current fiscal year, as art assets.

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Expense Art

Expense Finance Use

Expense Finance Use

Expense Finance Use

To record expenses for the moving and installation of art acquisitions that will be immediately put into service capitalized as a depreciable art asset.

USAS Pass-Through Expense Reclassification.Pursuant to Chapter 5 of the State Comptroller's Reporting Requirements for Annual Financial Reports of State Agencies and Universities manual, this account is used to reclassify amounts to be reported in the confirmation of pass-through acitivity between UHS components and other state agencies or universities in accordance with rules established by the State Comptroller.

Federal pass through funds are monetary amounts from Federal grant awards that flow through (pass through) a University of Houston component (the pass through entity) to another entity (the subrecipient). The subrecipient administers the Federal program on behalf of or in connection with the pass through entity. Disbursements for the purpose of passing funds through to a subrecipient are not categorized as direct expenditures. This account is used to identify disbursements of Federal pass through funds to non State of Texas entities. State of Texas entities consist of all state agencies and all state universities.

State pass through funds are monetary amounts from State grant awards that flow through (pass through) a University of Houston component (the pass through entity) to another entity (the subrecipient). The subrecipient administers the State program on behalf of or in connection with the pass through entity. Disbursements for the purpose of passing funds through to a subrecipient are not categorized as direct expenditures. This account is used to identify disbursements of State pass through funds to non State of Texas entities. State of Texas entities consist of all state agencies and all state universities.

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Expense Finance Use

Expense Finance Use Expense Finance UseUSAS Expense Finance Use Expense Finance UseUSAS Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance UseUSAS Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use Expense Finance Use

Expense Finance Use

Expense Finance Use

USAS Adjustment Pass-Through From Revenue.Pursuant to Chapter 5 of the State Comptroller's Reporting Requirements for Annual Financial Reports of State Agencies and Universities manual, this account is used to adjust amounts to be reported in the confirmation of pass-through activity between UHS components and other state agencies or universities in accordance with rules established by the State Comptroller.

USAS Pass-Through Expense Report Adjustment.Pursuant to Chapter 5 of the State Comptroller's Reporting Requirements for Annual Financial Reports of State Agencies and Universities manual, this account is used to reclassify pass-through activity between UHS components and other state agencies or universities in accordance with rules established by the State Comptroller.

AFR (Financial Reporting Dept.) use only. "Offset" account established for financial statement breakdown of Fund Balance restrictions.

AFR (Financial Reporting Dept.) use only. To record "Encumbrances" for financial statement breakdown of Fund Balance restrictions.

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Expense Finance Use

Expense Finance Use

Expense Finance Use

Expense Finance Use

Expense Finance UseAFR - Unallocated, Unreserved Fund Balance Expense Finance UseComptroller - Audit Adjustments - Fund Balance Expense Finance Use

Expense Finance Use

AFR - INTERNATIONAL EDUCATION FEES (54.5132) Expense Finance UseAFR - UNIVERSITY CENTER FEE (54.527) Expense Finance UseAFR - UTILITIES RESERVE Expense Finance Use Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue Revenue Budget - Revenue

AFR (Financial Reporting Dept.) use only. To record "State Appropriations to be Lapsed" for financial statement breakdown of Fund Balance restrictions.

AFR (Financial Reporting Dept.) use only. To record "Student Service Fees" for financial statement breakdown of Fund Balance restrictions.

AFR (Financial Reporting Dept.) use only. To record "Other Restricted Fees as Determined by Budget Office" for financial statement breakdown of Fund Balance restrictions.

AFR (Financial Reporting Dept.) use only. To record "Future Operating Budgets" for financial statement breakdown of Fund Balance restrictions.

AFR (Financial Reporting Dept.) use only. To record "TPEG- Resident & Non-resident" for financial statement breakdown of Fund Balance restrictions.

Comptroller - Audit Adjustments - Fund Additions / Fund Deductions

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Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense Expense Budget - Expense

Expense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - Expense

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Expense Budget - ExpenseExpense Budget - Expense

Expense Budget - Expense



Expense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - Expense

Expense Budget - ExpenseExpense Budget - ExpenseExpense Budget - ExpenseExpense Budget - Expense

document.xls

Updated 3-7-17


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Used on Voucher Tagged Assets

Yes

Yes

Allowed on HEAF (1008, 1043, 1044-1046, 7018, 7021, 7032, 7035, 7042, 7045-7047, 7052)

Allowed on State Funds (1xxx, 7021, 7029, 7035, 7042-7052, 7054,

7065, 7082, 7086, 7092)

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Yes No

Yes No

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes No

Yes No

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Yes

Yes

Yes

Yes

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Yes No

Yes No

Yes No

Yes No

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No

Yes No

Yes No

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

No

Yes

Yes

Yes

Yes

Yes

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Yes No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes No

Yes No

Yes

Yes

Yes

Yes

Yes

Yes

Yes No

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Yes No

Yes No

Yes

Yes

Yes

Yes

Yes

Yes

No

document.xls

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes No

Yes No

Yes No

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Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

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Yes No

Yes No

Yes No

Yes No

Yes No

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Yes No

Yes No

Yes No

No

No

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

document.xls

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

document.xls

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

document.xls

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

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Yes

Yes

Yes No

Yes No

Yes

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Yes

Yes

Yes

Yes

Yes

Yes No

Yes

Yes

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Yes

Yes Yes

Yes

Yes

Yes

No

Yes No

Yes No

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes

Yes Yes

Yes Yes

Yes Yes

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Yes Yes

Yes Yes

Yes Yes

Yes Yes

Yes Yes

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Yes Yes

Yes Yes Yes

No

Yes

Yes

Yes No

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes No

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

YesYes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes No

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Yes

Yes

Yes

Yes No

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes No

Yes

Yes

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Yes

Yes

Yes

Yes

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Yes

No

No

No

Yes

Yes

Yes

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Yes

Yes No

Yes No food or beverage

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Yes No

Yes No

Yes

Yes No

Yes No

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Yes

Yes

Yes No

Yes No

Yes No

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No

No

Yes No

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Yes No

Yes No

Yes No

Yes No



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Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

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Yes No

Yes No

Yes No

Yes No

No

Yes No

Yes No

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes No

Yes No

Yes No

Yes No

Yes No

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Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Yes

Yes

Yes

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Yes

No

No

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

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Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes No

Yes No

Yes No

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Yes No

Yes No

Yes No

Yes No

No

Yes No

Yes No

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Yes No

Yes No

Yes No

Yes No

No

No

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Yes

Yes

Yes

Yes

Yes

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Yes

Yes

Yes

Yes

Yes

Yes

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Yes

Yes No

Yes

Yes

Yes

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No

Yes

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Yes

Yes Yes No

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes NO

Yes Yes NO

Yes Yes No

Yes Yes NO

Yes Yes No

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Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

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Yes Yes

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes Yes No

Yes Yes Yes No

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Yes Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes

Yes Yes No

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes No

Yes Yes NO

Yes Yes NO

Yes Yes No

Yes Yes NO

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes No

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

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Updated 3-7-17

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes

Yes Yes

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Yes Yes Yes

Yes Yes Yes

Yes Yes

Yes Yes No

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Yes Yes

Yes Yes No

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

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Yes Yes Yes

Yes Yes Yes

Yes

Yes Yes No

Yes Yes No

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Yes Yes No

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

Yes Yes Yes

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Updated 3-7-17

Yes Yes Yes

Yes No

Yes No

Yes No

Yes Yes

Yes Yes

Yes Yes

Yes Yes

Yes Yes Yes

document.xls

Updated 3-7-17

Yes Yes Yes

document.xls

Updated 3-7-17

Allowed on Designated Tuition Funds (2064, 2160)

Allowed on IDC (2072, 2091)

Allowed on Sponsored Project Funds (5xxx)

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No No

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Updated 3-7-17

No In Specific Instances

No No

No No

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No No

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No

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No

No

No

No

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No

No No

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Updated 3-7-17

No No

No No

No No

No No No

Yes In Specific Instances

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Updated 3-7-17

No


No No

No No

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No No

No No

No No No

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No

No No

No No

No

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No

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No

No

No

No No

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Yes

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No

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No No

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No

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No No

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No

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No No

No food or beverage In Specific Instances

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Updated 3-7-17

No No

No No

No No

No No

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Updated 3-7-17

Yes No


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Updated 3-7-17

No No

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Updated 3-7-17

No No

No No


No food or beverage In Specific Instances

Yes No

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Updated 3-7-17


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Updated 3-7-17

Restricted Use

Finance Use Only

Allowed on Construction Project Funds (7xxx, project IDs with P, M,

and S)Allowed on Athletic Cost

Centers

This account is not to record a deposit. It may automatically generate when you create a journal. It should not be used to create a journal line by any department.

To be used only by authorized departments.

To be used only by authorized departments.

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Updated 3-7-17

Finance Use Only

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Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

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Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use OnlyFinance Use OnlyFinance Use Only

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Updated 3-7-17

Hotel Use OnlyContinuing Education Use Only

document.xls

Updated 3-7-17

Hotel Use Only

Finance Use Only

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Updated 3-7-17

Foreign or group travel only.

Foreign or group travel only.

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Updated 3-7-17

Service Center Use Only










document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use Only

document.xls

Updated 3-7-17

Finance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use Only

Payroll Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use OnlyFinance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

System entries only.

Finance Use Only

document.xls

Updated 3-7-17

Athletics Use Only

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Updated 3-7-17

Finance Use Only

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Updated 3-7-17

Athletics Use Only

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Updated 3-7-17

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

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Updated 3-7-17

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

document.xls

Updated 3-7-17

Auxiliary Use Only

Finance Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

document.xls

Updated 3-7-17

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Athletics Use Only

Student Health Center Use Only

document.xls

Updated 3-7-17

Auxiliary Use Only

Auxiliary Use Only

Athletics Use Only

Hotel Use Only

Residence Halls Use Only

Hotel Use Only

Residence Halls Use Only




document.xls

Updated 3-7-17

Auxiliary Use Only

Athletics Use Only

Athletics Use Only

Athletics Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

document.xls

Updated 3-7-17

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

Auxiliary Use Only

document.xls

Updated 3-7-17

Auxiliary Use Only

Auxiliary Use Only

document.xls

Updated 3-7-17


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Updated 3-7-17

Athletics Use Only

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Updated 3-7-17


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Updated 3-7-17




Budget Office use only.

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Updated 3-7-17

Budget Office use only.

document.xls

Updated 3-7-17

No

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Updated 3-7-17

No

No

No

document.xls

Updated 3-7-17

No

No

Athletics Use Only

document.xls

Updated 3-7-17

No

document.xls

Updated 3-7-17

No

No

No

No No

No

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Updated 3-7-17

Public Broadcasting use only

No

No

No

document.xls

Updated 3-7-17

No

No

No No

document.xls

Updated 3-7-17

Athletics Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

document.xls

Updated 3-7-17



document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only


document.xls

Updated 3-7-17

No

No

document.xls

Updated 3-7-17

Athletics Use Only

document.xls

Updated 3-7-17

No

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

No


document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

System entries only.

Finance Use Only

document.xls

Updated 3-7-17

No

document.xls

Updated 3-7-17

Finance Use Only

document.xls

Updated 3-7-17

Research Use Only

Research Use Only

No

document.xls

Updated 3-7-17

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

No

No

document.xls

Updated 3-7-17

No

No

No

No

document.xls

Updated 3-7-17

No

No

document.xls

Updated 3-7-17

No

document.xls

Updated 3-7-17

No

No

No

No

No

document.xls

Updated 3-7-17

No

Athletics Use Only

document.xls

Updated 3-7-17

Athletics Use Only

Athletics Use Only

Athletics Use Only

Athletics Use Only

Athletics Use Only

document.xls

Updated 3-7-17

Bursar Use Only

document.xls

Updated 3-7-17

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

document.xls

Updated 3-7-17

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

document.xls

Updated 3-7-17

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

document.xls

Updated 3-7-17

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

document.xls

Updated 3-7-17

Bursar Use Only

Bursar Use Only

Bursar Use Only

Bursar Use Only

document.xls

Updated 3-7-17

Athletics Use Only

document.xls

Updated 3-7-17

Research Use OnlyFinance Use Only

Finance Use Only

Research Use Only

Research Use Only

Research Use Only

Research Use Only

document.xls

Updated 3-7-17

Bursar Use OnlyBursar Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

FPC Use Only

document.xls

Updated 3-7-17

FPC Use Only

Finance Use Only

Finance Use Only

Finance Use Only

Library Use Only

Library Use Only

Library Use Only

Library Use Only

document.xls

Updated 3-7-17

Library Use Only

FPC Use Only

FPC Use Only

FPC Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use OnlyFinance Use Only

Finance Use Only

Finance Use Only

document.xls

Updated 3-7-17

Finance Use Only

Finance Use Only

Finance Use Only

Finance Use Only


Finance Use Only


document.xls

Updated 3-7-17

Used for Budgetary Reserves

To be used by Research to administer carry over balances remaining in cost centers that require prior approval from the sponsor.




Participant Costs should be used for research grants only.

document.xls

Updated 3-7-17

Additional Requirement Comp Obj Comp Obj Descr

0040 Cash in Bank

0055 Certificates of Deposit - Shor

MAPP 5.01.01 0048 Legislative Cash

MAPP 5.01.01 0010 Cash on Hand

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

0060 United States Government Oblig


0063 Other Public Obligations - Sho

0062 Short Term Investments on STIF

document.xls

Updated 3-7-17

0066 Repurchase Agreements


0112 United States Treasury Bills -


document.xls

Updated 3-7-17



0109 Corporate Securities - Long Te

0109 Corporate Securities - Long Te

0109 Corporate Securities - Long Te0107 Corporate Obligations - Long T0100 Other Public Obligations - Lon

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

0107 Corporate Obligations - Long T

document.xls

Updated 3-7-17

0231 Accounts Receivable - Unbilled





document.xls

Updated 3-7-17


0200 Interest Receivable - Investme


0296 Deposits





document.xls

Updated 3-7-17







0282 Due from Other Components




0282 Due from Other Components0282 Due from Other Components

0284 Due from Other Funds

Need Travel Coordinator (Accounts Payable) approval.

Need Travel Coordinator (Accounts Payable) approval.

document.xls

Updated 3-7-17





document.xls

Updated 3-7-17

0290 Merchandise Inventories (Store







0285 Consumable Inventories (Materi


0285 Consumable Inventories (Materi

Finance Approval Required 0295 Prepaid Items

document.xls

Updated 3-7-17

Finance Approval Required 0300 Deferred Charges

Finance Approval Required 0300 Deferred Charges

Finance Approval Required 0300 Deferred Charges0295 Prepaid Items


0571

DEFERRED OUTFLOW-PENSIONS

0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled

document.xls

Updated 3-7-17

0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled0231 Accounts Receivable - Unbilled

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

0320 Land

document.xls

Updated 3-7-17

0320 Land

0335 Infrastructure

0335 Infrastructure

0345 Furniture and Equipment


document.xls

Updated 3-7-17

0393 COMPUTER SOFTWARE INTANGIBLE

0393 COMPUTER SOFTWARE INTANGIBLE

0380 CONSTRUCTION IN PROGRESS


document.xls

Updated 3-7-17

0396 ACCUM AMORT/COMPUTER SOFTWARE

document.xls

Updated 3-7-17

0396 ACCUM AMORT/COMPUTER SOFTWARE

0360 Library Books

0365 Museums

document.xls

Updated 3-7-17

0284 Due from Other Funds0284 Due from Other Funds




document.xls

Updated 3-7-17











document.xls

Updated 3-7-17

1010 Accounts Payable1010 Accounts Payable

1010 Accounts Payable






1010 Accounts Payable1010 Accounts Payable


document.xls

Updated 3-7-17

1052 Due to Other Components





7266 MAINT & REPAIR-BUILDINGS

document.xls

Updated 3-7-17

1009 Vouchers Payable1009 Vouchers Payable1009 Vouchers Payable1009 Vouchers Payable1009 Vouchers Payable

1009 Vouchers Payable




document.xls

Updated 3-7-17

1544

DEFERRED INFLOW-PENSIONS

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

1025 Compensated Absences Payable

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

1946 NET PENSION LIABILITY BC/NC

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

1155 Deposits Payable

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

1054 Due to Other Funds - Inactive

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

9410 APPROPRIATION TRF IN-COMMITTED

document.xls

Updated 3-7-17






document.xls

Updated 3-7-17

9515 APPROPRIATION TRF OUT-COMMITED






document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

3891 RESTATEMENT-OTHER THAN GEN REV

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

3973 OTH CA TRFR W/I FD/ACT BTW AGY

7036

PENSION EXPENSE-PROPRIETY/BTA

document.xls

Updated 3-7-17

7909

TEACHER RETIREMENT REIMBURSEMT

7300 CONSUMABLES

3505 HIGHER EDUCATION TUITION FEES


document.xls

Updated 3-7-17


3688 TUITION AND FEES - NON PLEDGED






document.xls

Updated 3-7-17

3686 TUITION SET ASIDE ATTY ED LOAN

3691 TX B-ON-TIME TUITION SET ASIDE

3693 DOC INCENT LOAN REPM SET ASIDE


document.xls

Updated 3-7-17







document.xls

Updated 3-7-17




3505 HIGHER EDUCATION TUITION FEES3505 HIGHER EDUCATION TUITION FEES3505 HIGHER EDUCATION TUITION FEES3505 HIGHER EDUCATION TUITION FEES3505 HIGHER EDUCATION TUITION FEES3505 HIGHER EDUCATION TUITION FEES3505 HIGHER EDUCATION TUITION FEES




document.xls

Updated 3-7-17



3526 HI-ED BLDG USE FEES (DESG. TUI

3522 HIED SALES/SVCS,ED&RES, EX.C R



document.xls

Updated 3-7-17







document.xls

Updated 3-7-17

3505 HIGHER EDUCATION TUITION FEES3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI


3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI



document.xls

Updated 3-7-17

3526 HI-ED BLDG USE FEES (DESG. TUI3526 HI-ED BLDG USE FEES (DESG. TUI








document.xls

Updated 3-7-17







document.xls

Updated 3-7-17

3507 HIGHER EDUC STUDENT FEES






document.xls

Updated 3-7-17

3503 HIED EDUCATION OTHER FEES








document.xls

Updated 3-7-17



3527 ADMINISTRATIVE FEES







document.xls

Updated 3-7-17



3527 ADMINISTRATIVE FEES3503 HIED EDUCATION OTHER FEES







3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES

document.xls

Updated 3-7-17







3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES

3690 AUXILIARY SALES & SERVICE


document.xls

Updated 3-7-17










document.xls

Updated 3-7-17




3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3507 HIGHER EDUC STUDENT FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES

3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3527 ADMINISTRATIVE FEES3527 ADMINISTRATIVE FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES3503 HIED EDUCATION OTHER FEES

document.xls

Updated 3-7-17

3503 HIED EDUCATION OTHER FEES3790 DEPOSIT TO TRUST OR SUSPENSE3503 HIED EDUCATION OTHER FEES







document.xls

Updated 3-7-17

3854 INTEREST-OTHER

3503 HIED EDUCATION OTHER FEES3688 TUITION AND FEES - NON PLEDGED

3895 LEGISLATIVE APPROPRIATIONS REV



3895 LEGISLATIVE APPROPRIATIONS REV3895 LEGISLATIVE APPROPRIATIONS REV

3539 HIED ST APPROP-HEAF, EX.C REPO

document.xls

Updated 3-7-17

3725 STATE GRANT PASS-THROUGH REVEN






document.xls

Updated 3-7-17






3531 HI-ED OTHER ADDITIONS




document.xls

Updated 3-7-17



3726 FEDL RECEIPTS-INDIRECT COST RE

3501 FED REC-NOMATCH-EDUC PROG

3501 FED REC-NOMATCH-EDUC PROG3501 FED REC-NOMATCH-EDUC PROG

3702 FEDERAL RECEIPTS-EARNED CREDIT



3508 HIED INDIRECT COST RECOV/PRI,U

document.xls

Updated 3-7-17

3514 HIED INDIRECT COST RECOV/ST UN


3514 HIED INDIRECT COST RECOV/ST UN

3504 HIED ST GRANTS/CONTR UNRESTRIC3504 HIED ST GRANTS/CONTR UNRESTRIC

3504 HIED ST GRANTS/CONTR UNRESTRIC

3534 HIED RECPT PASSTHRU FDS/ST AGY


document.xls

Updated 3-7-17






document.xls

Updated 3-7-17


3973OTHER CASH TRANSFERS WITHIN A FUND OR ACCOUNT BETWEEN AGENCIES

document.xls

Updated 3-7-17

3973


3739 GRANTS-OTHER POLITICAL SUBDIVS

3738 GRANTS-CITIES/COUNTIES3738 GRANTS-CITIES/COUNTIES

3533 HIED INDIRECT COST RECOV/LOC U

3508 HIED INDIRECT COST RECOV/PRI,U

3508 HIED INDIRECT COST RECOV/PRI,U3725 STATE GRANT PASS-THROUGH REVEN

3740 GRANTS/DONATIONS-OTHER


OTHER CASH TRANSFERS WITHIN A FUND OR ACCOUNT BETWEEN AGENCIES

document.xls

Updated 3-7-17








document.xls

Updated 3-7-17





3790 DEPOSIT TO TRUST OR SUSPENSE



document.xls

Updated 3-7-17










document.xls

Updated 3-7-17



3740 GRANTS/DONATIONS-OTHER3740 GRANTS/DONATIONS-OTHER


3855 INTEREST ON INVEST/OBLIGATIONS


3851 INTEREST ON STATE DEPOSITS&TRE

document.xls

Updated 3-7-17

3854 INTEREST-OTHER




3321 OIL ROYAL-OTHER STATE LANDS

3861 GAIN ON SALE OF INVESTMT/OBLIG



document.xls

Updated 3-7-17


3321 OIL ROYAL-OTHER STATE LANDS

3521 HIED ENDOWMENT INCOME,UNRESTRI










document.xls

Updated 3-7-17







document.xls

Updated 3-7-17


3524 HIED SALES/SVC AUX ENT, EX.C R






document.xls

Updated 3-7-17





3754 OTHER SURPLUS PROPERTY SALES






document.xls

Updated 3-7-17


3254 AIR/TRAIN/LIMOUSINE BEV TAX






document.xls

Updated 3-7-17





document.xls

Updated 3-7-17

3688 TUITION AND FEES - NON PLEDGED3522 HIED SALES/SVCS,ED&RES, EX.C R3522 HIED SALES/SVCS,ED&RES, EX.C R3524 HIED SALES/SVC AUX ENT, EX.C R3522 HIED SALES/SVCS,ED&RES, EX.C R








document.xls

Updated 3-7-17








document.xls

Updated 3-7-17




3524 HIED SALES/SVC AUX ENT, EX.C R3524 HIED SALES/SVC AUX ENT, EX.C R


document.xls

Updated 3-7-17














document.xls

Updated 3-7-17

3524 HIED SALES/SVC AUX ENT, EX.C R3503 HIED EDUCATION OTHER FEES3524 HIED SALES/SVC AUX ENT, EX.C R






3740 GRANTS/DONATIONS-OTHER3740 GRANTS/DONATIONS-OTHER3740 GRANTS/DONATIONS-OTHER




3522 HIED SALES/SVCS,ED&RES, EX.C R3522 HIED SALES/SVCS,ED&RES, EX.C R3522 HIED SALES/SVCS,ED&RES, EX.C R

document.xls

Updated 3-7-17







3740 GRANTS/DONATIONS-OTHER3740 GRANTS/DONATIONS-OTHER3740 GRANTS/DONATIONS-OTHER








document.xls

Updated 3-7-17

3522 HIED SALES/SVCS,ED&RES, EX.C R3855 INTEREST ON INVEST/OBLIGATIONS


3855 INTEREST ON INVEST/OBLIGATIONS3854 INTEREST-OTHER


3795 OTHER MISC GOVERN REVENUE



3522 HIED SALES/SVCS,ED&RES, EX.C R3522 HIED SALES/SVCS,ED&RES, EX.C R






document.xls

Updated 3-7-17



3881 CASH RECEIPT-CAPITAL CONTRIBU

3703 RECOVERY AUDIT REIMBURSEMENTS



document.xls

Updated 3-7-17

document.xls

Updated 3-7-17


3765 ST APP-ALL CENTRAL SERVICES

document.xls

Updated 3-7-17


7550 HI-ED OTHER DEDUCTIONS

document.xls

Updated 3-7-17





7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

If your receipts are over/short $20 an incident report needs to be attached to the journal.

document.xls

Updated 3-7-17

7862 BAD DEBTS

7862 BAD DEBTS

7862 BAD DEBTS

7595 HI-ED EXPENSES RECOVERED SUMMA

7299 PURCHASED CONTRACTED SERVICES

7595 HI-ED EXPENSES RECOVERED SUMMA


document.xls

Updated 3-7-17





9999 Hold

document.xls

Updated 3-7-17

9999 Hold

7008 HIGHER ED SAL-FAC/ACAD EMP

7008 HIGHER ED SAL-FAC/ACAD EMP

7010 HIGHER ED SAL-PROF/ADMIN EMP


7015 HIGHER ED SAL-CLASSIFIED EMP


7014 HIGHER ED SAL/STUDENT EMPLOYEE


7020 HAZARDOUS DUTY PAY

7021 OVERTIME PAY

7022 LONGEVITY PAY7029 ACHIEVEMENT BONUS PROGRAM7023 LUMP SUM TERMINATION PAYMENT7023 LUMP SUM TERMINATION PAYMENT

7022 LONGEVITY PAY7008 HIGHER ED SAL-FAC/ACAD EMP

document.xls

Updated 3-7-17

7024 TERMINATION PAY-DEATH BENEFITS


7031 EMOLUMENTS AND ALLOWANCES


7014 HIGHER ED SAL/STUDENT EMPLOYEE7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7009 HIGHER ED SAL-FAC/ACAD EQ EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7014 HIGHER ED SAL/STUDENT EMPLOYEE7014 HIGHER ED SAL/STUDENT EMPLOYEE7014 HIGHER ED SAL/STUDENT EMPLOYEE7014 HIGHER ED SAL/STUDENT EMPLOYEE7014 HIGHER ED SAL/STUDENT EMPLOYEE


document.xls

Updated 3-7-17

7010 HIGHER ED SAL-PROF/ADMIN EMP7010 HIGHER ED SAL-PROF/ADMIN EMP7010 HIGHER ED SAL-PROF/ADMIN EMP


7015 HIGHER ED SAL-CLASSIFIED EMP7015 HIGHER ED SAL-CLASSIFIED EMP7015 HIGHER ED SAL-CLASSIFIED EMP

7015 HIGHER ED SAL-CLASSIFIED EMP7014 HIGHER ED SAL/STUDENT EMPLOYEE7014 HIGHER ED SAL/STUDENT EMPLOYEE7014 HIGHER ED SAL/STUDENT EMPLOYEE7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7008 HIGHER ED SAL-FAC/ACAD EMP7014 HIGHER ED SAL/STUDENT EMPLOYEE

7043 FICA EMPLOYER MATCHING CONTR

7061 WKR COMP CLAIM-SELF INS PROG

7559 HI-ED UNEMPLOYMENT COMP CLAIMS

7041 EMPLOYEE INS PYMTS-EMPLR CONTR7031 EMOLUMENTS AND ALLOWANCES7043 FICA EMPLOYER MATCHING CONTR


7086 OPTIONAL RETIREMENT-ST MATCH

7909 TEACHER RETIREMENT REIMBURSEMT

document.xls

Updated 3-7-17



7041 EMPLOYEE INS PYMTS-EMPLR CONTR







document.xls

Updated 3-7-17


7210 FEES AND OTHER CHARGES




document.xls

Updated 3-7-17

7041 EMPLOYEE INS PYMTS-EMPLR CONTR7061 WKR COMP CLAIM-SELF INS PROG 7559 HI-ED UNEMPLOYMENT COMP CLAIMS7248 MEDICAL SERVICES

7220 COURT ORDERED NOTIFICATION EXP

7679 GRANTS TO COLLEGE VOCATIONAL S7015 HIGHER ED SAL-CLASSIFIED EMP7010 HIGHER ED SAL-PROF/ADMIN EMP7041 EMPLOYEE INS PYMTS-EMPLR CONTR

Contract Required 7253 OTHER PROFESSIONAL SERVICES



Contract Required 7245 FINANCIAL AND ACCOUNTING SERV



Contract Required 7256 ARCHITECTUAL/ENGINEERING SERV

document.xls

Updated 3-7-17



Contract Required 7248 MEDICAL SERVICES

Contract Required 7245 FINANCIAL AND ACCOUNTING SERV



Contract Required 7242 CONSULTANT SERVICES-COMPUTER

Contract Required 7240 CONSULTANT SERVICES-OTHER

document.xls

Updated 3-7-17

Contract Required 7242 CONSULTANT SERVICES-COMPUTER

Contract Required 7240 CONSULTANT SERVICES-OTHER





Contract Required 7299 PURCHASED CONTRACTED SERVICES





document.xls

Updated 3-7-17




Contract Required 7274 TEMPORARY EMPLOYMENT AGENCIES





Contract Required 7266 MAINT & REPAIR-BUILDINGS

document.xls

Updated 3-7-17



Contract Required 7277 CLEANING SERVICES

Contract Required 7284 DATA PROCESSING SERVICES

Contract Required 7275 COMPUTER PROGRAMMING SERVICES

Contract Required 7275 COMPUTER PROGRAMMING SERVICES




document.xls

Updated 3-7-17



Contract Required 7243 EDCUTIONAL TRAINING SVC


Contract Required 7243 EDCUTIONAL TRAINING SVC

Contract Required 7252 LECTURERS-HIGHER EDUCATION



7252 LECTURERS-HIGHER EDUCATION

document.xls

Updated 3-7-17

7273 REPRODUCTION & PRINTING SERVS





7218 PUBLICATIONS

7218 PUBLICATIONS

7218 PUBLICATIONS

7218 PUBLICATIONS

Two bids required for printing, including one from UH Printing.







document.xls

Updated 3-7-17

7218 PUBLICATIONS


7524 OTHER UTILITIES

7501 ELECTRICITY

7502 NATURAL/LIQUID PETROLEUM GAS

7507 WATER7526 WASTE DISPOSAL

7530 THERMAL ENERGY

7524 OTHER UTILITIES

7526 WASTE DISPOSAL

PO Required 7272 HAZARDOUS WASTE DISPOSAL SERVS

7291 POSTAL SERVICES



document.xls

Updated 3-7-17

7291 POSTAL SERVICES

7504 TELECOMMS-MONTHLY CHARGE

7518 TELECOMMS-DEDICAT DATA CIRCUIT

7516 TELECOMMS-OTHER SERV CHARGES


7503 TELECOMMS-LONG DISTANCE

7503 TELECOMMS-LONG DISTANCE

7961 STS-TRANS TO FUND 0001

7518 TELECOMMS-DEDICAT DATA CIRCUIT

7286 FREIGHT/DELIVERY SERVICES

7276 COMMUNICATION SERVICES

document.xls

Updated 3-7-17



7281 ADVERTISING SERVICES







7567 HI-ED DEVELOPMENT FEES

Exhibit B, SAM 03.D.06. Tax Dept review.

Creative Services approval required.

Staff ads - HR approval. Faculty ads - AA/EEO approval.

Staff ads - HR approval. Faculty ads - AA/EEO approval.


Staff ads - HR approval. Faculty ads - AA/EEO approval. Other ads - Creative Services approval.Creative Services approval required.


document.xls

Updated 3-7-17



7309 PROMOTIONAL ITEMS


7577 HI-ED OFFICIAL FUNCTIONS



document.xls

Updated 3-7-17





7309 PROMOTIONAL ITEMS

document.xls

Updated 3-7-17






Contract or PO Required 7406 RENTAL OF FURNISHINGS/EQUIPMT

Contract or PO Required 7421 RENTAL OF REFERENCE MATERIAL


document.xls

Updated 3-7-17

Contract or PO Required 7406 RENTAL OF FURNISHINGS/EQUIPMT

Contract or PO Required 7376 LEASE/PURCHASE-FURNISHINGS & EContract or PO Required 7461 RENTAL OF LAND

Contract or PO Required 7522 TELECOMMS-EQUIP RENTAL

Contract or PO Required 7522 TELECOMMS-EQUIP RENTAL

Contract or PO Required 7519 LEASE/PURCHASE-TELECOMMUNICATI

Contract or PO Required 7411 RENTAL OF COMPUTER EQUIPMENT

Contract or PO Required 7415 RENTAL OF COMPUTER SOFTWARE

Contract or PO Required 7411 RENTAL OF COMPUTER EQUIPMENT

Contract or PO Required 7385 LEASE/PURCHASE OF COMPUTER EQU

document.xls

Updated 3-7-17

Contract or PO Required 7442 RENTAL OF MOTOR VEHICLES

Contract or PO Required 7442 RENTAL OF MOTOR VEHICLES

Contract or PO Required 7352 LEASE/PURCH OF MTR VEHICLE/OTHContract or PO Required 7445 RENTAL OF AIRCRAFT

Contract or PO Required 7449 RENTAL OF MARINE EQUIPMENT

Contract or PO Required 7462 RENT OF OFFICE BLDG/OFFICE SPA

Contract or PO Required 7462 RENT OF OFFICE BLDG/OFFICE SPA

Contract or PO Required 7468 RENTAL OF SERVICE BUILDINGS

Contract or PO Required 7468 RENTAL OF SERVICE BUILDINGS

Contract or PO Required 7350 LEASE/PURCHASE OF BUILDINGS


Contract or PO Required 7470 RENTAL OF SPACE

document.xls

Updated 3-7-17

Contract or PO Required 7550 HI-ED OTHER DEDUCTIONS


7470 RENTAL OF SPACE






President approval required. Exhibit B, SAM 03.D.06. Tax Dept review.

document.xls

Updated 3-7-17

7271 MAINT & REPAIR/GROUNDS & LAND










document.xls

Updated 3-7-17










document.xls

Updated 3-7-17



7367 PERSONAL PROPERTY - MAINTENANC

7267 MAINT & REPAIR-COMPUTER EQUIP

7262 MAINT/REPAIR COMPUTER SOFTWARE


7514 TELECOMMS-MAINTENANCE & REPAIR

7368 PERSONAL PROP MOTOR VEHICLES

document.xls

Updated 3-7-17


7643 OTHER FINANCIAL SERVICES











PO and PO voucher required. Research office approval required.











document.xls

Updated 3-7-17



























document.xls

Updated 3-7-17


7972 OTH CASH TRFR BETWN FDS OR ACT






document.xls

Updated 3-7-17


7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES


document.xls

Updated 3-7-17

7303 SUBS, PERIODICALS & INFO SERV

7303 SUBS, PERIODICALS & INFO SERV

7382 BOOKS/PRERECORDED REF MATERIAL

7333 FABRICS AND LINENS

7300 CONSUMABLES

7334 FURNISHINGS & EQUIPMENT - EXPE

7300 CONSUMABLES

7510 TELECOM PARTS & SUPPLIES

Include subscription period on voucher.



document.xls

Updated 3-7-17


7380 COMPUTER SOFTWARE-EXPENSED

7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES

7300 CONSUMABLES

7310 CHEMICAL AND GASES



document.xls

Updated 3-7-17

PO Required 7312 MEDICAL SUPPLIES

7312 MEDICAL SUPPLIES

PO Required 7384 ANIMALS-EXPENSED

7328 SUPPLY/MATERIAL-AGRIC,CONST,HA





document.xls

Updated 3-7-17






7312 MEDICAL SUPPLIES

PO Required 7312 MEDICAL SUPPLIES



document.xls

Updated 3-7-17




7343 REMODELING BUILDINGS-ST OWNED

7517 TELECOMMUNICATIONS EQUIPMENT-E

document.xls

Updated 3-7-17


7330 PARTS - FURNISHINGS & EQUIPMT



7331 PLANTS

document.xls

Updated 3-7-17







document.xls

Updated 3-7-17


7256 ARCHITECTUAL/ENGINEERING SERV



document.xls

Updated 3-7-17

7514 TELECOMMS-MAINTENANCE & REPAIR


7300 CONSUMABLES



document.xls

Updated 3-7-17






document.xls

Updated 3-7-17





7300 CONSUMABLES



7331 PLANTS

7304 FUELS AND LUBRICANTS-OTHER



document.xls

Updated 3-7-17


7374 FURNISHINGS & EQUIPMENT - CONT

7378 COMPUTER FURN & EQUIP-CONTROLL

7330 PARTS - FURNISHINGS & EQUIPMT


7335 PARTS-COMPUTER EQUIPMENT-EXPEN

7517 TELECOMMUNICATIONS EQUIPMENT-E

document.xls

Updated 3-7-17






document.xls

Updated 3-7-17


7374 FURNISHINGS & EQUIPMENT - CONT




7315 FOOD PURCHASED BY THE STATE

7300 CONSUMABLES

document.xls

Updated 3-7-17

7258 LEGAL SERVICES-NOT REQ. APP. B





7254 OTHER WITNESS FEES

7224 WITNESS FEES AND ALLOWANCES




document.xls

Updated 3-7-17


7222 FILING FEES-DOCUMENTS

7223 COURT COSTS

7947 ST OFC OF RISK MNGMT ASSESSENT

7984 UNEMP COMP BEN-SP FD TO GR0001

7947 ST OFC OF RISK MNGMT ASSESSENT

7984 UNEMP COMP BEN-SP FD TO GR0001

7970 EXPENDITURE ADJ W/I AGY FD

7953 SWCAP REIMB TO GR INST HI ED7225 SETTLEMENT FOR ATTORNEY7226 JUDGMT/SETTLEMT-CLAIMANT/OTHER

7204 INSURANCE PREMIUMS

document.xls

Updated 3-7-17




7226 JUDGMT/SETTLEMT-CLAIMANT/OTHER

7806 PROMPT PAYMENT INTEREST

7802 INTEREST-OTHER

7802 INTEREST-OTHER


7804 PRINCIPAL ON OTHER INDEBTEDNES

document.xls

Updated 3-7-17






7205 EMPLOYEE BONDS

7210 FEES AND OTHER CHARGES7210 FEES AND OTHER CHARGES


document.xls

Updated 3-7-17

7802 INTEREST-OTHER




7802 INTEREST-OTHER




document.xls

Updated 3-7-17

7201 MEMBERSHIP DUES



7071 STATE EMPLOYEE RELOCATION





On list approved by President.


Addendum A, MAPP 2.02.05. Tax Dept review.

For payments to UH employees, Exhibit B, SAM 03.D.06 and Tax Dept review.

document.xls

Updated 3-7-17


Tax Dept review. 7679 GRANTS TO COLLEGE VOCATIONAL S






7679 GRANTS TO COLLEGE VOCATIONAL S




Scholarships approval required.

document.xls

Updated 3-7-17







document.xls

Updated 3-7-17




7300 CONSUMABLES

7300 CONSUMABLES


7202 TUITION-EMPLOYEE TRAININGExhibit B, SAM 03.D.06. Tax Dept review.

document.xls

Updated 3-7-17

7203 REGISTRATION FEES-EMPLOYEE TRA

7211 AWARDS

7243 EDCUTIONAL TRAINING SVC

document.xls

Updated 3-7-17

7211 AWARDS


Tax Dept review. 7679 GRANTS TO COLLEGE VOCATIONAL S

Tax Dept review. 7211 AWARDS

Tax Dept review. 7211 AWARDS


Place, time, and purpose of meeting. Who attended or number if more than 10.

document.xls

Updated 3-7-17




7211 AWARDS

7211 AWARDS

document.xls

Updated 3-7-17



7211 AWARDS

7211 AWARDS

document.xls

Updated 3-7-17

7211 AWARDS



7213 TRAINING EXPENSES - OTHER




document.xls

Updated 3-7-17










document.xls

Updated 3-7-17

7300 CONSUMABLES



Tax Dept Review. 7300 CONSUMABLES





Scholarships/Tax approval. 7679 GRANTS TO COLLEGE VOCATIONAL S



document.xls

Updated 3-7-17

















document.xls

Updated 3-7-17



















Process on SC Voucher through Student Finance Services



document.xls

Updated 3-7-17



7679 GRANTS TO COLLEGE VOCATIONAL S7679 GRANTS TO COLLEGE VOCATIONAL S






document.xls

Updated 3-7-17











document.xls

Updated 3-7-17





7101 TRAV IN-STATE-PUB TRANS FARES


document.xls

Updated 3-7-17

7102 TRAV IN-STATE MILEAGE

7105 TRAV IN-STATE-INCIDENTAL EXPEN

7106 TRAVEL-IN-STATE MEALS/LODGING

7110 TRAV INSTATE-BRD/CMSN MEMB MEA

7128 TRAV APT/HOUSE RENTAL EXPENSE

7112 TRAV OUT-OF-ST-MILEAGE

document.xls

Updated 3-7-17

7117 TRAVEL OOS (NON-OVERNITE, MEAL

7115 TRAV OUT-OF-ST-INCIDENTAL EXP

7116 TRAVEL OOS MEAL/LODGE-NTE LOCA

7111 TRAV OUT-OF-ST-PUB TRANS FARES


7130 TRAV OOS-BRD/CMSN MEMBER MEAL/

Not allowed at UH, UHSA, or UHV. Exhibit B, SAM 03.D.06 and Tax Dept review required for other campuses.

document.xls

Updated 3-7-17

7562 HI-ED TRAVEL NON-EMPLOYEE NON-

7121 TRAVEL-FOREIGN

7131 TRAVEL-PROSPECTIVE STATE EMPLS




VP and President (or designee) approval.


Addendum A, MAPP 2.02.05. Exhibit B, SAM 03.D.06. Tax Dept review.


document.xls

Updated 3-7-17


7561 HI-ED TRAVEL STUDENTS



7211 AWARDS





document.xls

Updated 3-7-17








President or designee approval for spouse/family travel, Exhibit B, SAM 03.D.06, and Tax Dept review.

document.xls

Updated 3-7-17



7102 TRAV IN-STATE MILEAGE

7104 TRAV IN-STATE-ACT EXP-OVERNIGH

7105 TRAV IN-STATE-INCIDENTAL EXPEN

document.xls

Updated 3-7-17


7107 TRAVEL IN-STATE (NON-OVERNITE,

7110 TRAV INSTATE-BRD/CMSN MEMB MEA

7128 TRAV APT/HOUSE RENTAL EXPENSE

7112 TRAV OUT-OF-ST-MILEAGE

7117 TRAVEL OOS (NON-OVERNITE, MEAL

document.xls

Updated 3-7-17

7114 TRAV OUT-OF-ST-ACTUAL EXPENSES

7115 TRAV OUT-OF-ST-INCIDENTAL EXP




7130 TRAV OOS-BRD/CMSN MEMBER MEAL/

document.xls

Updated 3-7-17


7121 TRAVEL-FOREIGN

7131 TRAVEL-PROSPECTIVE STATE EMPLS




document.xls

Updated 3-7-17

7211 AWARDS





document.xls

Updated 3-7-17

7604 GRANTS-SR COLLEGES & UNIV7679 GRANTS TO COLLEGE VOCATIONAL S


7585 HI-ED INDIRECT COSTS RECOVERED




7623 GRANTS-COMMUNITY SERVICE PROG

document.xls

Updated 3-7-17

7679 GRANTS TO COLLEGE VOCATIONAL S7679 GRANTS TO COLLEGE VOCATIONAL S7679 GRANTS TO COLLEGE VOCATIONAL S


7345 LAND

7342 BUILDINGS

7341 CONSTRUCTION OF BUILDINGS

document.xls

Updated 3-7-17







document.xls

Updated 3-7-17



7346 CONSTR/IMPROV-GROUNDS/LAND



document.xls

Updated 3-7-17

7356 REAL PROPERTY - INFRASTRUCTURE






document.xls

Updated 3-7-17




7356 REAL PROPERTY - INFRASTRUCTURE




document.xls

Updated 3-7-17









document.xls

Updated 3-7-17





7343 REMODELING BUILDINGS-ST OWNED

7344 REMODELING BUILDINGS-ST LEASED

PO Required 7372 MOTOR VEHICLE-OTHER

PO Required 7373 FURNISHINGS & EQUIPMENT - CAPI

PO Required 7379 COMPUTER EQUIPMENT-CAPITALIZED

PO Required 7520 Infrastructure-Telecom Capital

document.xls

Updated 3-7-17

PO Required 7395 INTANGIBLE-COMP SOFTWARE-PURCH

PO Required 7388 FABRICATION OF EQUIPMENT-HIGHE

PO Required 7373 FURNISHINGS & EQUIPMENT - CAPI

PO Required 7365 BOATS

7373 FURNISHINGS & EQUIPMENT - CAPI


document.xls

Updated 3-7-17



7379 COMPUTER EQUIPMENT-CAPITALIZED


document.xls

Updated 3-7-17


7375 PERSONAL PROPERTY-AIRCRAFT CAP

PO Required 7371 PASSENGER CARS CAPITALIZED




document.xls

Updated 3-7-17



7806 PROMPT PAYMENT INTEREST



document.xls

Updated 3-7-17


7939 DEPRECIATION EXPENSE

7878 AMORTIZATION EXPENSE COMP SW






document.xls

Updated 3-7-17





7300 CONSUMABLES

7520 Infrastructure-Telecom Capital





document.xls

Updated 3-7-17





document.xls

Updated 3-7-17


7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES7643 OTHER FINANCIAL SERVICES

document.xls

Updated 3-7-17

document.xls

Updated 3-7-17

Budget Node (Lvl 3) Budget Node (Lvl 5)

document.xls

Updated 3-7-17

B4001

B4001

document.xls

Updated 3-7-17

B4001

B4001

B4001

B4001

B4001

B4001

B4001

document.xls

Updated 3-7-17

B4001

B4001

B4001

B4001

document.xls

Updated 3-7-17

B4001

B4001

B4001

B4001

B4001

B4001

document.xls

Updated 3-7-17

B4001

B4001

B4001

B4001B4001B4001B4001B4001B4001B4001

B4001

B4001

B4001

document.xls

Updated 3-7-17

B4001

B4001

B4002

B4002

B4002

B4002

document.xls

Updated 3-7-17

B4002

B4002

B4002

B4002

B4002

B4002

document.xls

Updated 3-7-17

B4002B4002B4002B4002B4002B4002B4002B4002B4002

B4002

B4002B4002B4002

B4002

B4002

document.xls

Updated 3-7-17

B4002B4002

B4002

B4002

B4002

B4002

B4002

B4002

B4002

document.xls

Updated 3-7-17

B4002

B4002

B4002

B4002

B4002

B4002

document.xls

Updated 3-7-17

B4003

B4003

B4003

B4003

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004B4004

document.xls

Updated 3-7-17

B4004B4004

B4004

B4004

B4004

B4004

B4004B4004

B4004B4004B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004

B4004

B4004B4004B4004B4004B4004B4004

B4004B4004B4004B4004B4004B4004B4004B4004B4004B4004B4004B4004B4004

document.xls

Updated 3-7-17

B4004B4004B4004

B4004

B4004

B4004

B4004

B4004

B4004

document.xls

Updated 3-7-17

B4004

B4004B4005

B4006

B4006

B4006

B4037

B4009

document.xls

Updated 3-7-17

B4006

B4006

B4006

B4006

B4006

B4006

document.xls

Updated 3-7-17

B4038

B4006

B4006

B4008

B4008

B4008

B4008

B4008

B4008

B4008

document.xls

Updated 3-7-17

B4008

B4008

B4010

B4010

B4010B4010

B4011B4012B4012

B4013

B4013

document.xls

Updated 3-7-17

B4015

B4039

B4014

B4014B4014

B4014

B4017

B4040

document.xls

Updated 3-7-17

B4016

B4016

B4016

B4041

B4042

B4016

document.xls

Updated 3-7-17

B4016

B4016

B4043

B4016

document.xls

Updated 3-7-17

B4016

B4016

B4016

B4016

document.xls

Updated 3-7-17

B4016

B4016B4016

B4018

B4018B4018

B4019

B4023

B4022B4020

B4020

B4020

document.xls

Updated 3-7-17

B4020

B4020

B4020

B4020

B4020

B4020

B4020

document.xls

Updated 3-7-17

B4020

B4020

B4020

B4020

B4020

B4029B4020B4020B4020

document.xls

Updated 3-7-17

B4020

B4020

B4020

B4020

B4020

B4020

B4020

B4021

B4044

document.xls

Updated 3-7-17

B4021

B4021

B4021B4021

B4021

B4025

B4025

B4025

document.xls

Updated 3-7-17

B4025

B4025

B4025

B4025

B4025

B4025

B4025

B4025

document.xls

Updated 3-7-17

B4025

B4025

B4026

B4027

B4027

B4027

B4027

B4027

B4027

B4027

B4027

B4027

document.xls

Updated 3-7-17

B4027

B4027

B4027

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B4027

B4027

document.xls

Updated 3-7-17

B4027

B4027

B4027

B4027

B4027

B4027

B4027

B4027

B4027

document.xls

Updated 3-7-17

B4027

B4028

B4028

B4028

B4028

B4027

B4027

document.xls

Updated 3-7-17

B4028

B4028

B4027

B4029

B4027

B4027

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document.xls

Updated 3-7-17

B4027

B4027

B4027

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B4027

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document.xls

Updated 3-7-17

B4027

B4027

B4027

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document.xls

Updated 3-7-17

B4027

B4027

B4027

B4027

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document.xls

Updated 3-7-17

B4027B4027B4027B4027B4027

B4027

B4027

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B4027

document.xls

Updated 3-7-17

B4027

B4027

B4027

B4027

B4027

B4027

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document.xls

Updated 3-7-17

B4027

B4027

B4027

B4027

B4028

B4028

B4028

B4028

B4028

B4028

B4028

B4028

document.xls

Updated 3-7-17

B4028

B4028

B4028

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document.xls

Updated 3-7-17

B4028

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document.xls

Updated 3-7-17

B4028

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document.xls

Updated 3-7-17

B4028

B4028

B4028

B4028

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document.xls

Updated 3-7-17

B4028

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B4028

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document.xls

Updated 3-7-17

B4028

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B4028

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document.xls

Updated 3-7-17

B4028

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B4028B4028

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document.xls

Updated 3-7-17

B4028

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B4028

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

B4028

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document.xls

Updated 3-7-17

B4028

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document.xls

Updated 3-7-17

B4028

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document.xls

Updated 3-7-17

B4028B4028B4028

B4020

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B4020

B4020

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B4020B4020B4020

B4020B4020

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document.xls

Updated 3-7-17

B4020

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document.xls

Updated 3-7-17

B4029B4029

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document.xls

Updated 3-7-17

B4029

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document.xls

Updated 3-7-17

B4030

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document.xls

Updated 3-7-17

B4032

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document.xls

Updated 3-7-17

B4033

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B5005 B5029

document.xls

Updated 3-7-17

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B5005 B5029

B5027 B5033

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document.xls

Updated 3-7-17

B5027 B5033

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B4036

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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B5006 B5017B5006 B5017B5006 B5017B5006 B5017

B5006 B5017B5006 B5017

document.xls

Updated 3-7-17

B5006 B5017

B5038

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B5006 B5017B5034 B5042B5034 B5042B5034 B5042B5035 B5044B5035 B5044B5035 B5044B5035 B5044B5036 B5046B5036 B5046B5036 B5046B5037 B5048B5037 B5048B5037 B5048B5037 B5048B5037 B5048

B5037 B5048

document.xls

Updated 3-7-17

B5038 B5050B5038 B5050B5038 B5050

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B5039 B5052B5039 B5052B5039 B5052

B5039 B5052B5040 B5054B5040 B5054B5040 B5054B5055 B5057B5055 B5057B5055 B5057B5055 B5057

B5007 B5018

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B5007 B5018B5007 B5018B5007 B5018

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document.xls

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document.xls

Updated 3-7-17

B5007 B5018

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B5007 B5018B5007 B5018

document.xls

Updated 3-7-17

B5007 B5018B5006 B5017B5006 B5017B5006 B5017

B5006 B5017

B5006 B5017B5006 B5017B5006 B5017B5006 B5017

B5009 B5025

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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B5009 B5089

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B5009 B5025

B5009 B5025

B5009 B5089

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B5009 B5025

document.xls

Updated 3-7-17

B5066 B5072

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

document.xls

Updated 3-7-17

B5066 B5072

B5066 B5072

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

document.xls

Updated 3-7-17

B5009 B5025

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B5009 B5025

B5009 B5025

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B5009 B5025

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document.xls

Updated 3-7-17

B5009 B5025

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B5073 B5075

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B5073 B5075B5073 B5075

B5073 B5075

B5009 B5025

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document.xls

Updated 3-7-17

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B5009 B5025

B5009 B5025

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document.xls

Updated 3-7-17

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B5009 B5025

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B5009 B5025

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B5066 B5072

document.xls

Updated 3-7-17

B5009 B5025

B5009 B5025

B5066 B5072

B5066 B5072

B5066 B5072

B5066 B5072

B5009 B5025

document.xls

Updated 3-7-17

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

document.xls

Updated 3-7-17

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5025

B5009 B5088

B5009 B5088

B5009 B5088

document.xls

Updated 3-7-17

B5009 B5088

B5009 B5088B5009 B5088

B5009 B5088

B5009 B5088

B5009 B5088

B5009 B5088

B5009 B5025

B5009 B5088

B5009 B5088

document.xls

Updated 3-7-17

B5009 B5088

B5009 B5088

B5009 B5088B5009 B5088

B5009 B5088

B5009 B5089

B5009 B5089

B5009 B5089

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B5009 B5025

B5009 B5089

document.xls

Updated 3-7-17

B5009 B5089

B5009 B5061

B5009 B5089

B5009 B5089

B5009 B5086

B5009 B5086

B5009 B5086

B5009 B5086

document.xls

Updated 3-7-17

B5009 B5086

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B5009 B5086

B5009 B5086

B5009 B5086

B5009 B5086

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document.xls

Updated 3-7-17

B5009 B5086

B5009 B5086

B5009 B5086

B5009 B5086

B5009 B5086

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B5009 B5086

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document.xls

Updated 3-7-17

B5009 B5086

B5009 B5086

B5009 B5086

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B5009 B5086

B5009 B5086

B5009 B5086

document.xls

Updated 3-7-17

B5009 B5086

B5009 B5089

B5009 B5025

B5009 B5025

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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Updated 3-7-17

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document.xls

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

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document.xls

Updated 3-7-17

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document.xls

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document.xls

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document.xls

Updated 3-7-17

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document.xls

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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document.xls

Updated 3-7-17

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Budget Node (Lvl 3)

Budget Node (Lvl 5)

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Budget Node (Lvl 5)