3.01 - Account Control Listing

last updated: 09/26/2009

Policy Owner:  Financial Management

An account control is a four-digit subcode, appended to a six-digit general ledger account, and represents a specific asset, liability, fund balance, fund addition, fund deduction, or summary control.

Account controls may only be used with general ledger accounts and are generally used only by the Financial Services Office. Departmental users should use general ledger accounts and account controls to code source documents, only when specifically instructed to do so in a policy or procedure, or by the Financial Management - Financial Services Office.

Definitions| Assets (1xxx)| Liabilities (2xxx)| Fund Balances (3xxx)
| Fund Additions (4xxx)| Fund Deductions (5xxx)| Summary Controls (9xxx)

Assets Loans
Cash 1410 Perkins/Other Loans Made
1100 *Equity in Pooled Cash 1420 Health Professions/Other Loans Collected
1110 Cash with State Treasurer 1430 Temporary/Other Loans Canceled
1111 State Treasurer Previous Year 1450 Other Loans Receivable
1112 State - Telemed Network 1499 Allowance for Doubtful Loan
1113 State - ERE/Teratogen Inventories
1114 State 1510 Inventories
1115 State - Agriculture/COM Phoenix 1520 Inventories
1116 State - Collections 1530 Inventories
1117 State - Land Grant Revenue and Invested Funds 1540 Inventories
1118 State - Clinical Teaching/Ag Extensions 1590 Allowance for Obsolete Inventory-FSO Only
1119 State - Rural Rotation Prepaid and Clearings
1130 Funds with Trustee 1600 *Suspense - General
1131 Trustee Advance 1610 *Suspense - Payroll
1132 Funds Held by Trustee - LT (Long Term) 1611 Payroll Clearing - Reissued Warrants
1133 Reserve w/Trustee 1612 Payroll Clearing - Employee FICA Payments
1140 Petty Cash 1619 Payroll Clearing - Hand-drawn Payroll Checks
1141 Change Fund 1620 Other Clearings
1160 Investment Income Cash 1640 Prepaid Expenses
1170 Investment Principal Cash Awaiting Investment 1670 Deferred Charges
1180 Other Cash Fixed Assets
Investments 1710 Land
1200 Securities Lending - cash collateral (FSO Only) 1720 Land Improvements
1210 CD's 1730 Buildings (assignable)
1211 Corporate Bonds - Short Term 1740 Building Improvements
1212 Treasury Bills 1749 Allowance for Depreciation - Capital Assets
1213 US Government Agencies - S/T 1760 Equipment
1214 Repurchase Agreements 1763 Federal Deliverables
1215 Money Market/Bond Mutual Funds 1764 Deliverable
1216 State Pooled Investments 1765 Equipment - Federal Title
1217 Equity Mutual Funds 1766 Equipment - Other Title
1218 Currencies/Volatility/Other 1780 Library Books
1219 Commodities 1785 Art Objects
1220 Real Estate Investments 1790 Construction in Progress
1221 Public Real Estate  
1222 Private Real Estate Other Assets
1225 Mortgages 1800 Other Assets
1226 Mortgage / Asset Backed Securities 1801 Other Assets - S/T
1227 Public Infrastructure 1802 Other Assets - L/T
1228 Private Infrastructure 1810 Other Assets - Reserves
1230 Common Stocks 1830 Internal Loan
1235 International Equities  
1240 Preferred Stocks Due from Other Funds (Interfund Receivables)
1250 Corporate Bonds - Long Term 1910 Due from Current State Funds
1251 Corporate Bonds - Long Term - Designated Investments 1916 Due from Current Auxiliary Funds
1255 International Fixed Income 1920 Due from Current Designated Funds
1256 Long/Short Fixed Income 1930 Due from Sponsored Programs
1260 US Government Agencies 1940 Due from Sponsored Programs
1265 Treasury Bonds and Notes 1950 Due from Other Restricted Funds
1270 State, Municipal and Foreign Bonds 1960 Due from Loan Funds
1280 GNMA 1970 Due from Endowment Funds
1285 Royalty - Mineral or Intell Prop 1974 Due from Held Growth/Income Pool
1290 Unrealized Change in Fair Value 1975 Due from Growth/Income Endowments
1293 Endow Value App/Dep 1976 Due from Income Endowment Pool
Receivables 1980 Due from Plant Funds
1310 Short-Term Notes Receivable 1990 Due from Agency Funds
1315 Accounts Receivable - Travel Advances  
1320 *Accounts Receivable - Students  
1330 Accounts Receivable - General  
1331 Accounts Receivable - Specific  
1332 Accounts Receivable - Specific  
1333 Accounts Receivable - Specific  
1340 Accounts Receivable - UMC  
1341 Accrued Interest  
1342 Purchased Interest  
1350 Due from State Treasurer  
1360 Letter of Credit Receivable  
1370 Long Term Receivable  
1380 Awards Receivable
1381 Awards Receivable - Contra
1382 Awards Receivable-Year End-FSO Only
1399 Allowances for Doubtful Accounts

Liabilities Reimbursements
Notes Payable 2390 Reimbursements
2000 Notes Payable - Short-Term, One Year or Less Accruals
  2410 Accrued Salaries/Wages Payable
Accounts Payable 2420 Accrued ERE Payable
2100 *Accounts Payable 2430 Accrued Vacation Payable
2110 *Accounts Payable, Foreign Currency 2431 Accrued Compensated Absences Non-current (FSO Only)
2150 Sales Taxes Payable 2440 Deferred Revenue
2175 *Unapplied Credits 2441 Deferred Revenue-ST (FSO Only)
2190 Miscellaneous Payables 2442 Deferred Revenue-LT (FSO Only)
2191 Miscellaneous Payables - Specific 2443 Discount on Bonds and COPs
2192 Miscellaneous Payables - Specific 2450 Deferred Cst Refund
  2451 Deferred Cst Ref-ST (FSO Only)
Payroll Withholding 2452 Deferred Cst Ref-LT (FSO Only)
2210 Withholding Federal Taxes-Financial Aid Deposits
2211 Withholding Federal Taxes-Consultants 2500 Deposits
2215 Withholding Taxes-Federal 2501 Deposits
2240 Withholding - Optional Retirement Plans 2502 Deposits
2241 Withholding - Retirement, ASRS and PSPRS 2503 Deposits
2244 Withholding - Retirement, Federal Employees 2510 ERE Variance, Faculty Regular
2245 Withholding - Tax Sheltered Annuities 2511 ERE Variance, Faculty Clinical
2246 Withholding - Short Term Disability 2512 ERE Variance, Faculty Ancillary
2247 Withholding -Colonial Life & Disability 2513 ERE Variance, Classified Staff Regular
2248 Withholding - AETNA Life 2514 ERE Variance, Classified Staff Temporary
2490 Miscellaneous Accruals 2515 ERE Variance, Student Employees
2249 Withholding - Northwestern Nat'l Life 2516 ERE Variance, Federal Employee
2250 Withholding - Federal Employees Health 2516 ERE Variance, Federal Employees
2251 Withholding - Federal Employees Life 2517 ERE Variance, Graduate Assistants
2252 Withholding - Vision Plan 2518 Graduate Assistant Tuition Remission ERE Pool
2253 W/H - Credit Unions - Not in use 2530 LWOP, Retirees Clearing
2254 Withholding - Academic Vision Precollect - EE 2531 HDC Offset Clearing
2255 Withholding - Savings Bonds 2532 Direct Deposit Clearing
2256 Withholding - Charity 2533 Employee Overpay Clearing
2257 Withholding - Group Auto Insurance 2534 Worker's Compensation Clearing
2258 Withholding - Court Ordered Deductions 2535 Undistributed Receipts
2259 Withholding - Garnishments/Levies 2536 Payroll Agency Reserve
2260 Withholding - Academic Health Savings Account (HSA) Precollect - EE 2537 A/P, Travel Reimbursement
2261 Withholding - Academic Health Precollect - EE. 2538 - PSPRS Clearing
2262 Withholding - Academic AETNA Life Precollect - EE 2539 Prior Tax Year Adjustment Clearing
2263 Withholding - Academic State Supp'l Life Precollect - EE 2550 Credit Card Deposits
2264 Withholding - Academic Dental Precollect - EE. 2551 Credit Card Deposits
2265 Withholding - Federal Thrift Savings 2552 Credit Card Deposits
2266 Withholding - Spending Account-Health 2553 Credit Card Deposits
2267 Withholding - Spending Account-Dependent 2554 Credit Card Deposits
2268 - Withholding - Health Savings Account (HSA) Voluntary Deduction 2555 Credit Card Deposits
2270 Withholding - Other 2556 Credit Card Deposits
  2557 Credit Card Deposits
Payroll Taxes Payable - Employer's Share 2558 Credit Card Deposits
2340 FICA 2559 Credit Card Deposits
2341 Worker's Compensation Insurance 2560 Bank Deposits
2342 Unemployment Insurance 2590 Federal Refundable Advance-Long Term Liab
2343 Retiree Accumulated Sick Leave Liability Long-Term Debt
2344 Retirement, State 2600 Notes Payable - One Year or More
2345 Retirement, TIAA-Vested 2610 Capitalized Leases Payable
2346 Retirement, TIAA-Nonvested 2620 Bonds Payable
2347 Retirement, VALIC-Vested 2630 Mortgages Payable
2348 Retirement, VALIC-Nonvested Other Liabilities
2349 Health Insurance 2700 Obligations under securities lending (FSO Only)
2350 Health Insurance Premium, Grad Assistants 2800 Other Liabilities
2351 Dental Insurance Due to Other Funds (Interfund Payables)
2352 Life Accidental Death & Disability 2910 Due to Current State Funds
2353 UA Liability Insurance 2916 Due to Current Auxiliary Funds
2354 Dependent Care 2920 Due to Current Designated Funds
2355 Retirement Sick Pay 2930 Due to Sponsored Programs
2356 Federal Thrift Savings, Employer Contributions 2940 Due to Sponsored Programs
2357 Federal Retirement, Employer Contributions 2950 Due to Other Restricted Funds
2358 Federal Health Insurance, Employer Contributions 2960 Due to Loan Funds
2359 Federal Life Ins, Employer Contributions 2970 Due to Endowment Funds
2364 Retire., Non-Qualify 2974 Due to Held Growth/Income Pool
2365 Occupational Health 2975 Due to Pooled G/I Endowments
2366 Flex Spending - Employer 2976 Due to Pooled Income Endowments
2368 Health Savings Account (HSA) Employer Contibution 2980 Due to Plant Funds
2375 Academic Health Savings Account (HSA) Precollect - ER 2990 Due to Agency Funds
2370 Retirement, Vanguard-Vested
2371 ASRS Legal - Not in use
2372 - Academic Health Precollect - ER  
2373 - Academic Dental Precollect - ER  
2374 - Academic Life Precollect - ER  
Fund Balances
3700 *Fund Balance - Endowment 3100 *Fund Balance - State Funds
3160 *Fund Balance - Auxiliary Funds 3800 *Fund Balance - Unexpended Plant
3200 *Fund Balance - Designated Funds 3850 *Fund Balance - Renewals and Replacements
3300 *Fund Balance - Sponsored Programs 3870 *Fund Balance - Debt Retirement
3500 *Fund Balance - Other Restricted 3890 *Fund Balance - Investment in Plant
3600 *Fund Balance - Loans 3990 Compensated ABS-Audit
Fund Additions Loan Fund Additions
Appropriations 4400 NDSL/Perkins - Federal Government Advance
4010 State Appropriations 4410 NDSL/Perkins - Institutional Match
4015 State Sales Tax-TRIF 4415 NDSL/Perkins - Institutional Overmatch
4016 State Excise Tax 4420 Health Professions - Federal Advance
4018 State Lottery Allocation 4430 Health Professions - Institutional Match
4020 Federal Appropriations Additions to Plant
4030 County Appropriations 4510 Plant Additions from Current Fiscal Year Capital Coded (7xxx) Expenditures
4040 Local Appropriations 4520 Plant Additions from Lease/Purchase
Tuition and Fees 4590 Retirement of Indebtedness - Principal
4050 Student Fees Other Fund Additions
Gifts 4600 Other Fund Additions
4100 Gifts/Business 4610 Other Fund Additions-Federal Grants & Approp (Fin Reporting Only)
4110 Gifts/Individuals 4620 Other Fund Additions-State Grants (Fin Reporting Only)
4120 Gifts/Alumni 4630 Other Fund Additions-Local Grants & Approp (Fin Reporting Only)
4130 Gifts/ UA Foundation 4640 Other Fund Additions-Nongovernment Grants (Fin Reporting Only)
4190 Gifts/Other **Mandatory Transfers In
  4810 Mandatory Transfer In - State Funds
Grants and Contracts 4816 Mandatory Transfer In - Auxiliary Funds
4210 Federal Grants & Contracts 4820 Mandatory Transfer In - Designated Funds
4211 Year End Federal Accrual - FSO Only 4830 Mandatory Transfer In - Sponsored Programs
4220 State Grants & Contracts 4840 Mandatory Transfer In - Sponsored Programs
4221 Year End State Accrual - FSO Only 4850 Mandatory Transfer In - Other Restricted Funds
4230 Local Grants & Contracts 4860 Mandatory Transfer In - Loan Funds
4231 Year End Local Accrual - FSO Only 4870 Mandatory Transfer In - Endowment Funds
4240 Private Grants & Contracts 4880 Mandatory Transfer In - Plant Funds
4241 Year End Private Accrual - FSO Only 4885 Mandatory Transfer In - Renewal & Replacement
4270 Plant Additions from Title Conveyances 4887 Mandatory Transfer In - Debt Retirement
Investment Income 4889 Mandatory Transfer In - Investment in Plant
4310 Endowment Income Distr. - FSO Only 4890 Mandatory Transfer In - Agency Funds
4311 End Mgt Cst Dist - FSO Only ** Nonmandatory Transfers In
4320 Interest 4910 Nonmandatory Transfer In - State Funds
4330 Dividends 4916 Nonmandatory Transfer In - Auxiliary Funds
4340 Rental Income 4920 Nonmandatory Transfer In - Designated Funds
4350 Royalties 4930 Nonmandatory Transfer In - Spons Programs
4360 Gains on the Sale of Investments 4940 Nonmandatory Transfer In - Spons Programs
4361 Unrealized Gain/Sale of Investment 4950 Nonmandatory Transfer In - Other Restricted
4363 Chng in Endow Value 4960 Nonmandatory Transfer In - Loan Funds
4370 Pooled Income 4970 Nonmandatory Transfer In - Endowment Funds
4380 Other Income 4980 Nonmandatory Transfer In - Plant Funds
4390 Investment Mngmt Fees 4985 Nonmandatory Transfer In - Renewal & Repl
4987 Nonmandatory Transfer In - Debt Retirement
  4989 Nonmandatory Transfer In - Investment in Plant
  4990 Nonmandatory Transfer In - Agency Funds
Fund Deductions **Mandatory Transfers Out
Refunds 5810 Mandatory Transfer Out - State Funds
5000 Refunds to Grantors 5816 Mandatory Transfer Out - Auxiliary Funds
5001 Federal Refundable Advance 5820 Mandatory Transfer Out - Designated Funds
5050 Lapsed Appropriations 5830 Mandatory Transfer Out - Sponsored Programs
Loan Fund Deductions 5840 Mandatory Transfer Out - Sponsored Programs
5205 Cancellation - Teaching/Military Prior 5850 Mandatory Transfer Out - Other Restricted
5209 Cancel-Teach/Sport 5860 Mandatory Transfer Out - Loan Funds
5210 Cancellation - Teaching/Prof Practice After 5870 Mandatory Transfer Out - Endowment Funds
5220 Cancellation - Death 5880 Mandatory Transfer Out - Plant Funds
5225 Cancellation - Disability 5885 Mandatory Transfer Out - Renewal & Repl
5230 Cancellation - Bankruptcy 5887 Mandatory Transfer Out - Debt Retirement
5232 Cancellation - Law Enforcement 5889 Mandatory Transfer Out- Investment in Plant
5235 Cancellation - Volunteer Service 5890 Mandatory Transfer Out - Agency Funds
5236 Cancellation - Nursing/Medical Tech **Nonmandatory Transfers Out
5237 Cancellation - FAME Intervention 5910 Nonmandatory Transfer Out - State Funds
5240 Cancellation - Military After 5916 Nonmandatory Transfer Out - Auxiliary Funds
5243 Assigned/Approved W/O 5920 Nonmandatory Transfer Out - Designated Funds
5245 Cancellation - Other 5930 Nonmandatory Transfer Out - Spons Programs
5250 Administrative & Collection Costs 5940 Nonmandatory Transfer Out - Spons Programs
5260 Bad Debt Expense & Recovery 5950 Nonmandatory Transfer Out - Other Restricted
Plant Fund Deductions 5960 Nonmandatory Transfer Out - Loan Funds
5400 Depreciation Expense-Capital Assets 5970 Nonmandatory Transfer Out - Endowment Funds
5410 Gains/Losses on Disposal of Capital Assets 5980 Nonmandatory Transfer Out - Plant Funds
5440 Delete-Previous Year Adjustments 5985 Nonmandatory Trans Out - Renewal & Repl
5450 Disposal of Plant Facilities 5987 Nonmandatory Transfer Out - Debt Retirement
5500 Debt Retirement - Principal Payment 5989 Nonmandatory Transfer Out - Investment in Plant
5501 Principal Payment from Refinancing of Debt 5990 Nonmandatory Transfer Out - Agency Funds
5550 Debt Retirement - Interest Paid  
5551 Debt Retirement - Misc. Interest Paid  
5560 Debt Retirement - Amortization  
Other Fund Deductions  
5610 Loss on Sale of Investments  
5611 Unrealized Loss
5620 Expiration of Term Endowment
5630 Other Fund Deductions
Summary Controls Expense Summary Controls
*Budget Summary Controls 9510 Expense Summary - State/Auxiliary
9110 Unr. - Current Budget of Revenue 9520 Expense Summary - Designated
9120 Unr. - Current Budget of Expenses 9530 Expense Summary - Sponsored Programs
9130 Unr. - Current Budget Surplus/Deficit 9540 Exp Summ-Spon Pgms 4
9140 Res. - Current Budget of Revenue 9550 Expense Summary - Other Restricted
9150 Res. - Current Budget of Expenses 9560 Expense Summary - Loans
9160 Res. - Current Budget Surplus/Deficit 9580 Expense Summary - Plant
9210 Unr. - Future Budget of Revenue 9590 Expense Summary - Agency
9220 Unr. - Future Budget of Expense *Encumbrance Summary Controls
9230 Unr. - Future Budget Surplus/Deficit 9610 Encumb Summary - State/Auxiliary
9240 Res. - Future Budget of Revenue 9620 Encumb Summary - Designated
9250 Res. - Future Budget of Expense 9630 Encumb Summary - Sponsored Programs
9260 Res. - Future Budget Surplus/Deficit 9640 Enc Summ-Spon Pgms 4
Revenue Summary Controls 9650 Encumb Summary - Other Restricted
9310 Revenue Summary - State/Auxiliary 9660 Encumb Summary - Loans
9320 Revenue Summary - Designated 9680 Encumb Summary - Plant
9330 Revenue Summary - Sponsored Programs 9690 Encumb Summary - Agency
9350 Revenue Summary - Other Restricted
9360 Revenue Summary - Loans
9380 Revenue Summary - Plant
9390 Revenue Summary - Agency

* These codes are updated automatically in a GL account based on direct entries to an SL account that maps to the GL account.

** A special system edit verifies that the third digit of these codes is the same as the second digit of the account (the first digit of the fund group ID) on the opposite side of the transaction.

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maintained by: Betsy Van Valkenburg
last reviewed: 8/30/04