Fund Codes Chart

  Click here for instructions

INSTRUCTIONS:

Instructions appear when you hover over the navigation box beside a menu line in the Fund Codes Chart column.

Click once on the desired Fund Group to display the Group Guidelines, AND Click again on the desired Fund Group to display the list of Categories for that Fund Group.

Click once on the desired Category to display the Category Guidelines, AND Click again on the desired Category to display the list of Classes for that Category.

Click once on the desired Class Title to display the Class Guidelines, AND Hold down Control and right-click to print the definitions for the Fund Group, Category and Class.

To reset the list, click on your starting Fund Group navigation box .

close
Group NameCode

Unrestricted10  

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
See Fund Category or Fund Class level for specific information.
Revenue:
Revenue comes from state appropriations, student charges, and charges related directly to the cost of goods and services provided, depending upon fund class.
Allowed Expenses:
Expenses for current operations (operating budget) are allowed.
Non-Allowed Expenses:
See Fund Category or Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Restricted20

Description:
The source of these funds is outside agencies or persons that have restricted the funds. The funds can be used for current operations (operating budget); provided, however, that the use of the funds conform to the restrictions placed on the funds.
Transfers:
See Fund Category or Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
Expenses for current restricted purposes other than scholarships as required by outside agencies or persons including: sponsored programs (federal, state, local grants and contracts), gifts and grants from private sources, and restricted distributions from endowments.
Non-Allowed Expenses:
Expenses for alcohol are not allowed on any restricted fund.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Current Funds30

Description:
See OP 62.15 link below for more information.
www.depts.ttu.edu/opmanual/OP62.15.pdf
Transfers:
Transfers in or out of any funds within this Fund Category require approval by Financial Accounting and Reporting.
Revenue:
Revenue is from charges directly related to the cost of goods and services provided for the benefit of students, faculty, staff, and the general public.
Allowed Expenses:
Expenses consistent with the purpose for the charge for services including: residence halls, food service, parking, athletics, etc.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Loan Funds40

Description:
See Fund Category or Fund Class level for specific information.
Transfers:
See Fund Category or Fund Class level for specific information.
Revenue:
See Fund Category or Fund Class level for specific information.
Allowed Expenses:
See Fund Category or Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Category or Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved50

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Endowment Funds60

Description:
See OP 02.08 at below for more information. See Fund Category or Fund Class level for specific information.
www.depts.ttu.edu/opmanual/OP02.08.pdf
Transfers:
See Fund Category or Fund Class level for specific information.
Revenue:
See Fund Category or Fund Class level for specific information.
Allowed Expenses:
See Fund Category or Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Category or Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved70

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Agency Funds80

Description:
Assets are not owned by the university, but are held in custodianship by the university. See OP 62.09 below for more information.
www.depts.ttu.edu/opmanual/OP62.09.html
Transfers:
Not applicable.
Revenue:
Revenue generated from outside agencies or persons that is deposited with the university for safekeeping and can be withdrawn from the university at any time.
Allowed Expenses:
Expenses for various agency activities (student, faculty and staff organizations) are allowed.
Non-Allowed Expenses:
Revenue cannot be used as a university fund. No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds90

Description:
Funds to be used for the construction, rehabilitation and acquisition of physical properties for institutional purposes.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds, Renewals and Replacements92

Description:
Funds accumulated for the renewal and replacement of physical properties.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds, Retirement of Indebtedness94

Description:
Funds accumulated to meet interest, principal and other debt service payments related to the financing of physical properties.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for the payment of debt obligations resulting from financing of construction or acquisition of physical facilities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds, Investment in Plant96

Description:
Includes all physical properties, except those assets held as investments in the endowment funds. Depreciation on physical plant and equipment is not recorded.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for the payment of debt obligations resulting from financing of construction or acquisition of physical facilities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Category NameCode

Educational and General, Appropriation11  

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Category.
Revenue:
Revenue allocated by the State of Texas General Appropriations Act. No other deposits can be made into funds contained within this Fund Category.
Allowed Expenses:
Expenses for current operating costs as budgeted by the university and approved by the Board of Regents are allowed. Expenses for instruction, academic support, public service, research enhancement, student services and instructional support are allowed. Expenses must meet the state guidelines for purchasing. Note: Any revenue not spent or encumbered within the fiscal year is subject to lapse.
Expenses to pay for international travel, travel overages, student travel, or travel for meeting with a potential donor are not allowed. Additional limits for out-of-state and in-state travel are set by the State of Texas. Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed. No educational and general funds may be expended on auxiliary enterprises, unless specifically authorized in the Texas Education Code.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Educational and General, Dedicated12

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Category.
Revenue:
Revenue generated by the university and submitted to the state, including: state tuition (undergraduate, graduate and law), board authorized tuition (graduate and law), interest earning (on funds submitted to the state), and laboratory fees.
Allowed Expenses:
Expenses for current operating costs as budgeted by the university and approved by the Board of Regents are allowed. Expenses for instruction, academic support, public service, research enhancement, student services and instructional support are allowed. Expenses must meet the state guidelines for purchasing.
Non-Allowed Expenses:
Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Education and General, HEAF13

Description:
See Texas Constitution, Article VII, Section 17 referenced below for more information.
Texas Constitution, Article 7, Sect. 17
Transfers:
Transfers between Fund Class 13A and 13B are allowed. No other transfers in or out of this Fund Category are allowed.
Revenue:
Revenue allocated per Texas Education Code §62.021;
Texas Education Code - 62.021.00
Allowed Expenses:
Expenses for acquiring land, either with or without permanent improvements; constructing and equipping buildings and other permanent improvements; major repair or rehabilitation of buildings or other permanent improvements; acquisition of capital equipment, library books and library materials are allowed. Note: Revenue is not subject to lapse and is automatically carried-forward to subsequent years.
Non-Allowed Expenses:
Expenses to construct, equip, repair, or rehabilitate buildings or other permanent improvements that are to be used only for student housing, intercollegiate athletics, or auxiliary enterprises are not allowed. In addition, lease purchases and expenses for office supplies are not allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Educational & General, NRUF14

Description:
Education Code Chapter 62, Sec 62.149: An eligible institution may use money received under this subchapter only for the support and maintenance of educational and general activities that promote increased research capacity at the institution.
Transfers:
Transfers between Fund Class 14A and 14B are allowed. No other transfers in or out of this Fund Category are allowed.
Revenue:
See Education Code Chapter 62, Sec 62.148
Allowed Expenses:
Expenses for providing faculty support and paying faculty salaries; purchasing equipment or library materials; paying graduate stipends; and supporting research performed at the institution, including undergraduate research.
Non-Allowed Expenses:
See Education Code Chapter 62, Sec 62.149
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Designated Scholarship15

Description:
Transfers in from Designated Funds are allowed.
Transfers:
Revenue generated from the administrative designation of funds for current scholarship purposes from designated funds.
Revenue:
Expenses consistent with the purpose for the scholarship designation are allowed; "Award Expense" only.
Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Designated, Student Charges16

Description:
Texas Education Code §§ 55.16(c) and 54.504 authorize Texas Tech University to collect incidental fees from students to fund instructional materials and services. The website for the Texas Education Code is linked below. The Code states "The rate of an incidental fee must reasonably reflect the actual cost to the university of the materials or services for which the fee is collected." As such, revenue should not accumulate, but should be expended within the same semester collected to benefit those being charged. Revenue can only be accumulated if there is a clear plan in place to use the money for a future purpose and such plan has been approved by the Office of the Provost. See OP 30.29 for more information on incidental fees.
tlo2.tlc.state.tx.us/statutes/ed.toc.htm
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Category are allowed.
Revenue:
Revenues are generated from non-state student tuition and fees collected by the university in support of educational and non-educational activities. Fees may be statutorily authorized under specific legislation, optional incidental fees or mandatory incidental fee provisions of the state of Texas Education Code. All tuition, fees, rentals, rates, and charges of TTU are charged and collected under specific authorization of the laws of the State of Texas, including, but not limited to, the authorization in Texas Education Code §54.504, §54.0513, §55.16, and other applicable sections.
Allowed Expenses:
Expenses for internally designated purposes as assigned by administrative action and consistent with the purpose for the student charge including: tuition, course fees, correspondence and extension fees, workshop and seminar fees, other fees, etc. are allowed.
Non-Allowed Expenses:
Expenses for the purchase of alcohol are not allowed. See Fund Class level for other unallowable expenses.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Designated, Service Center17

Description:
See OP 62.23 and 62.26.
www.depts.ttu.edu/opmanual/OP62.23.pdf
www.depts.ttu.edu/opmanual/OP62.26.html
Transfers:
See OP 62.23 paragraph 5.c.
Revenue:
Revenue generated from internal charges from one department to another directly related to the cost of goods or services provided. See OP 62.26 regarding intra-vouchers.
Allowed Expenses:
Expenses consistent with the purpose to support the cost of goods or services provided to other university departments are allowed.
Non-Allowed Expenses:
See OP 62.23, Attachment C for a list of expenses that are not allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Designated Other18

Description:
See fund class level for specific information.
Transfers:
See fund class level for specific information.
Revenue:
See fund class level for specific information.
Allowed Expenses:
See fund class level for specific information.
Non-Allowed Expenses:
See fund class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Designated Plant19

Description:
These funds are to be used for the construction, rehabilitation and acquisition of physical properties for institutional purposes.
Transfers:
Transfers are allowed to fund the project; excess funds are returned to original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Federal21

Description:
Guidelines as set forth in OMB Circulars A-21, A-110, and A-133 must be followed. The OMB circulars can be viewed below. Additional information can be found at linked below.
www.whitehouse.gov/omb/circulars/
www.cfda.gov
Transfers:
See Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
There are four basic principles determining allowability of costs: (1) costs must be reasonable, (2) costs must be allocable (necessary and of direct benefit to the project), (3) costs must be given consistent treatment, and (4) costs must conform to all provisions of the grant or contract agreement. Generally allowable expenses include equipment, fringe benefits, graduate tuition and fees paid as part of compensation, long distance telephone costs, maintenance and repair, laboratory supplies, meetings and conferences, publication and page charges, rental costs, salaries for investigators/research assistants/technicians, transportation and shipping costs, and travel (foreign travel may require approval).
Non-Allowed Expenses:
Salaries of administrative and clerical staff, office supplies, postage, local (basic) telephone costs, and memberships (individual) are treated as F and A costs, except under conditions that the University considers "unlike circumstances" under Cost Accounting Standards 9905.502 (Appendix A of Circular A-21) and, therefore, are not normally allowed to be paid with federal funds. Expenses that are never allowable include alcoholic beverages, donations and contributions, entertainment, fund raising, lobbying, losses or overruns on other projects, proposal costs, and selling and marketing.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
State22

Description:
Generally, follow same guidelines as federal (Fund Category 21). Guidelines as set forth in OMB Circulars A-21, A-110, and A-133 must be followed. The OMB circulars can be viewed below. Additional information can be found linked below.
www.whitehouse.gov/omb/circulars/
www.cfda.gov
Transfers:
See Fund Class level for specific information.
Revenue:
Generally, follow same guidelines as federal (Fund Category 21). See Fund Class level for specific information.
Allowed Expenses:
Generally, follow same guidelines as federal (Fund Category 21). There are four basic principles determining allowability of costs: (1) costs must be reasonable, (2) costs must be allocable (necessary and of direct benefit to the project), (3) costs must be given consistent treatment, and (4) costs must conform to all provisions of the grant or contract agreement. Generally allowable expenses include equipment, fringe benefits, graduate tuition and fees paid as part of compensation, long distance telephone costs, maintenance and repair, laboratory supplies, meetings and conferences, publication and page charges, rental costs, salaries for investigators/research assistants/technicians, transportation and shipping costs, and travel (foreign travel may require approval).
Non-Allowed Expenses:
Generally, follow same guidelines as federal (Fund Category 21). Salaries of administrative and clerical staff, office supplies, postage, local (basic) telephone costs, and memberships (individual) are treated as F and A costs, except under conditions that the University considers "unlike circumstances" under Cost Accounting Standards 9905.502 (Appendix A of Circular A-21) and, therefore, are not normally allowed to be paid with federal funds. Expenses that are never allowable include alcoholic beverages, donations and contributions, entertainment, fund raising, lobbying, losses or overruns on other projects, proposal costs, and selling and marketing.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Local23

Description:
See below for Welch Foundation grants.
www.welch1.org/GrantsPrograms/ResearchGrants/index.asp
Transfers:
See Fund Class level for specific information.
Revenue:
Generally, follow same guidelines as federal (Fund Category 21). See Fund Class level for specific information.
Allowed Expenses:
Expenses in support of the grant purpose are allowed.
Non-Allowed Expenses:
Restriction on use of funds set by each agency.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Gifts24

Description:
Based on donor agreement and/or agency's restrictions.
Transfers:
Transfers to Current Restricted Funds (e.g., any Fund Class within Fund Group 20) allowed based on donor agreement or agency restrictions.
Revenue:
Revenue generated from gifts or grant residuals. A gift is consideration given for which the donor receives no direct benefit and requires nothing in exchange. Gift deposits must be processed through Institutional Advancement for a gift receipt to be issued to the donor.
Allowed Expenses:
Based on donor agreement and/or agency's restrictions.
Non-Allowed Expenses:
Based on donor agreement and/or agency's restrictions.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Scholarship25

Description:
Based on donor agreement. This Fund Category includes both scholarships for undergraduate students and fellowships for graduate students.
Transfers:
Transfers from Current Restricted Funds allowed based on donor agreement.
Revenue:
Revenue generated from gifts or grant residuals.
Allowed Expenses:
Expenses for current restricted purpose of scholarships as required by outside agencies or persons including: sponsored programs (federal, state, local grants and contracts), gifts and grants from private sources, and restricted distributions from endowments are allowed; "Award Expense" only.
Non-Allowed Expenses:
Related expenses are not allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved26

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved27

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Restricted Other28

Description:
Same as Fund Group 20.
Transfers:
See Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
Expenses in support of the grant purpose are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed. Agency or donor may place additional restrictions on use of funds.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Other29

Description:
See Fund Class level for specific information.
Transfers:
See Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
See Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Auxilary Enterprise31

Description:
Same as Fund Group 30.
Transfers:
Same as Fund Group 30.
Revenue:
Same as Fund Group 30.
Allowed Expenses:
Same as Fund Group 30.
Non-Allowed Expenses:
Same as Fund Group 30.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved32

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved33

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved34

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Auxiliary Enterprise Scholarship35

Description:
Transfers in from Auxiliary Funds are allowed.
Transfers:
Revenue generated from the administrative designation of funds for current scholarship purposes from auxiliary funds.
Revenue:
Expenses consistent with the purpose for the scholarship designation are allowed; "Award Expense" only.
Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved36

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved37

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved38

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Auxiliary Enterprise Other39

Description:
See Fund Class level for specific information.
Transfers:
See Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
See Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Loan Funds41

Description:
See Fund Class level for specific information.
Transfers:
See Fund Class level for specific information.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenditures to make loans to students as required by outside agencies or persons or as assigned by administrative action are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
unused42

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused43

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused44

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused45

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused46

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused47

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused48

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused49

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved51

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused52

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused53

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused54

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused55

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused56

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused57

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused58

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused59

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Endowment Funds61

Description:
Established from outside gifts. Principal funds are invested in perpetuity. Capital gains and losses are classified as principal. Interest earned is set aside in separate spendable fund.
Transfers:
See OP 02.08 2.b. below for more information.
www.depts.ttu.edu/opmanual/OP02.08.pdf
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, and internally designated funds as assigned by administrative action, to be used as a principal investment for perpetuity, or a period of time.
Allowed Expenses:
Investment income can be expended for the restricted or designated purposes.
Non-Allowed Expenses:
See Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
unused62

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused63

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused64

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused65

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused66

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused67

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused68

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused69

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Reserved71

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
unused72

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused73

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused74

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused75

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused76

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused77

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused78

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
unused79

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
Agency Other81

Description:
Assets are not owned by the university, but are held in custodianship by the university. See OP 62.09 below for more information.
www.depts.ttu.edu/opmanual/OP62.09.html
Transfers:
Not applicable.
Revenue:
Revenue generated from outside agencies or persons that deposit funds with the university for safekeeping and can be withdrawn from the university at any time.
Allowed Expenses:
Expenses for various agency activities (student, faculty and staff organizations) are allowed.
Non-Allowed Expenses:
Revenue cannot be used as a university fund. No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved82

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Foundation Operations83

Description:
See Fund Class level for specific information.
Transfers:
See Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
See Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Foundation Gifts84

Description:
Texas Tech Foundation, Inc. is a non-profit corporation that operates exclusively to support and promote all colleges, schools, programs, and campuses of TTU, TTUHSC, and ASU; to seek and obtain gifts for such institutions; to receive, hold, invest, and administer property of any kind, type, or nature for the benefit of the institutions; and to make expenditures to or for the benefit of such institutions. The Office of Institutional Advancement is responsible for soliciting, coordinating, approving, and reporting all fundraising from outside agencies or persons. See Fund Class level for specific information.
Transfers:
Transfers are allowed from Foundation funds to University funds, but no transfers to Foundation funds from University Funds are allowed.
Revenue:
Revenue generated from outside agencies or persons.
Allowed Expenses:
Expenses are allowed based on the restrictions set forth by the donor.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Foundation Scholarship85

Description:
Based on donor agreement. This Fund Category includes both scholarships for undergraduate students and fellowships for graduate students.
Transfers:
See Fund Class level for specific information.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
See Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Reserved86

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Foundation Endowment Funds87

Description:
See OP 02.08 below for more information. See Fund Class level for specific information.
www.depts.ttu.edu/opmanual/OP02.08.pdf
Transfers:
No transfers allowed.
Revenue:
See Fund Class level for specific information.
Allowed Expenses:
See Fund Class level for specific information.
Non-Allowed Expenses:
See Fund Class level for specific information.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
unused88

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Budget Procedure:
Available Budget:
unused89

Description:
info
Transfers:
info
Revenue:
info
Allowed Expenses:
info
Non-Allowed Expenses:
info
Plant Funds, Unexpended91

Description:
Funds to be used for the construction, rehabilitation and acquisition of physical properties for institutional purposes.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds
Renewals and Replacement		93

Description:
Funds accumulated for the renewal and replacement of physical properties.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds,
Retirement of Indebtedness		95

Description:
Funds accumulated to meet interest, principal and other debt service payments related to the financing of physical properties.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for the payment of debt obligations resulting from financing of construction or acquisition of physical facilities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Plant Funds,
Investment In Plant		97

Description:
Includes all physical properties, except those assets held as investments in the endowment funds. Depreciation on physical plant and equipment is not recorded.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to the original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes, and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for the payment of debt obligations resulting from financing of construction or acquisition of physical facilities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Class NameCode

Appropriation11A

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue allocated by the State of Texas General Appropriations Act. No other deposits can be made into this Fund Class.
Allowed Expenses:
Expenses for current operating costs as budgeted by the university and approved by the Board of Regents are allowed. Expenses for instruction, academic support, public service, research enhancement, student services and instructional support are allowed. Expenses must meet the state guidelines for purchasing. Note: Any revenue not spent or encumbered within the fiscal year is subject to lapse.
Non-Allowed Expenses:
Expenses to pay for international travel, travel overages, student travel, or travel for meeting with a potential donor are not allowed. Additional limits for out-of-state and in-state travel are set by the State of Texas. Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Appropriation Special Items11B

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue allocated by the State of Texas General Appropriations Act. No other deposits can be made into this Fund Class.
Allowed Expenses:
Expenses for current operating costs as budgeted by the university and approved by the Board of Regents are allowed. Expenses for instruction, academic support, public service, research enhancement, student services and instructional support are allowed. Expenses must meet the state guidelines for purchasing. Note: Any revenue not spent or encumbered within the fiscal year is subject to lapse.In addition, expenses that meet both (1) the state guidelines for purchasing and (2) the legislative code requiring such expenses "increase the research capacity" of the university are allowed. In addition, expenses that meet both (1) the state guidelines for purchasing and (2) the legislative code requiring such expenses "increase the research capacity" of the university are allowed.
Non-Allowed Expenses:
Expenses to pay for international travel, travel overages, student travel, or travel for meeting with a potential donor are not allowed. Additional limits for out-of-state and in-state travel are set by the State of Texas. Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Institutional Administration11C

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Typically reserved for accounting purposes, such as recording net fair market value, pledge receivables, compensable leave balances, etc. No other deposits can be made into this Fund Class.
Allowed Expenses:
Typically reserved for accounting purposes, such as recording net fair market value, pledge receivables, compensable leave balances, etc. No other deposits can be made into this Fund Class.
Non-Allowed Expenses:
Typically reserved for accounting purposes, such as recording net fair market value, pledge receivables, compensable leave balances, etc. No other deposits can be made into this Fund Class.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Pass Through Benefits Paid By State11D

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue allocated by the State of Texas General Appropriations Act. No other deposits can be made into this Fund Class.
Allowed Expenses:
Revenue is spent directly by the State of Texas for employee benefits, such as social security, retirement, workers compensation.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Pass Through Other11E

Description:
Same as Fund Group 10.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Same as Fund Category 11.
Allowed Expenses:
Same as Fund Category 11.
Non-Allowed Expenses:
Same as Fund Category 11.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
ARRA Appropriations Special Item11F

Description:
Same as Fund Group 10.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Same as Fund Category 11.
Allowed Expenses:
Same as Fund Category 11.
Non-Allowed Expenses:
Same as Fund Category 11.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
ARRA Appropriations11G

Description:
Same as Fund Group 10.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Same as Fund Category 11.
Allowed Expenses:
Same as Fund Category 11.
Non-Allowed Expenses:
Same as Fund Category 11.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
ARRA Pass Thru Other11H

Description:
Same as Fund Group 10.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Same as Fund Category 11.
Allowed Expenses:
Same as Fund Category 11.
Non-Allowed Expenses:
Same as Fund Category 11.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Dedicated, Multi-Year12A

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue generated by the university and submitted to the state, including: state tuition (undergraduate, graduate and law), board authorized tuition (graduate and law), interest earning (on funds submitted to the state), and laboratory fees.
Allowed Expenses:
Expenses for current operating costs as budgeted by the university and approved by the Board of Regents are allowed. Expenses for instruction, academic support, public service, research enhancement, student services and instructional support are allowed. Expenses must meet the state guidelines for purchasing. Note: Any revenue not spent or encumbered within the fiscal year is subject to lapse.In addition, expenses that meet both (1) the state guidelines for purchasing and (2) the legislative code requiring such expenses "increase the research capacity" of the university are allowed. Faculty salaries, graduate student salaries, expenditures incurred in support of the university's graduate program (such as recruiting and retention of students), graduate student travel, and other non-construction related expenditures are allowed. Note: Revenue is not subject to lapse and may be available in subsequent years. However, the funds do not automatically carry-forward; Provost approval is required for funds to be used in subsequent years.
Non-Allowed Expenses:
Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Dedicated Benefits, Multi-year12B

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue generated by the university and submitted to the state, including: state tuition (undergraduate, graduate and law), board authorized tuition (graduate and law), interest earning (on funds submitted to the state), and laboratory fees.
Allowed Expenses:
Revenue is spent directly by the State of Texas for employee benefits, such as social security, retirement, workers compensation.
Non-Allowed Expenses:
Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Budget must be expended or encumbered by 8/31. Any uncommitted balance remaining at yearend will lapse. Temporary funding may be processed through a budget revision
Available Budget:
FOAP: Available balance in budget pool
Pass Through Other, Multi-year12C

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue generated by the university and submitted to the state, including: state tuition (undergraduate, graduate and law), board authorized tuition (graduate and law), interest earning (on funds submitted to the state), and laboratory fees.
Allowed Expenses:
Revenue is spent directly by the State of Texas for employee benefits, such as social security, retirement, workers compensation.
Non-Allowed Expenses:
Expenses for gifts, food, alcohol, other entertainment costs are not allowed. Texas Tech University's TA/RA/GA fees are not allowed from these funds; however, statutory tuition waivers are allowed.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend based on project guidelines.
Available Budget:
FOAP: Available balance in budget pool
Advanced Research Program, Multi-year12D

Description:
Funds within this Fund Group are available for current operations for both unrestricted and restricted purposes. See link below for more information; website provides complete list of grant conditions, including expenses allowed and not allowed.
www.arpatp.com
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenue generated by the university and submitted to the state, including: state tuition (undergraduate, graduate and law), board authorized tuition (graduate and law), interest earning (on funds submitted to the state), and laboratory fees.
Allowed Expenses:
Capital equipment included in project costs must be specifically listed and justified to be allowable expenses. Foreign travel expenses are allowed only if it is an integral part of the research and appears on the approved project budget.
Non-Allowed Expenses:
Expenses for scholarships, tuition, stipends, fee waivers, faculty or PI salaries, and construction or remodeling of facilities are not allowed.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend based on project guidelines.
Available Budget:
FOAP: Available balance in budget pool
TX Tech Workforce Dev, Multi-year12E

Description:
Same as Fund Group 10. See link below for more information; website provides complete list of grant conditions, including expenses allowed and not allowed.
www.thecb.state.tx.us/AAR/Research/Techworkforce/
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Same as Fund Category 12.
Allowed Expenses:
Expenses for fringe benefits, capital equipment included in project costs (specified and justified in the approved equipment list), and foreign travel (if it appears on the approved project budget) are allowed.
Non-Allowed Expenses:
Same as Fund Category 12.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend based on project guidelines.
Available Budget:
FOAP: Available balance in budget pool
Dedicated Laboratory Fees, Multi-year12F

Description:
Same as Fund Group 10.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Same as Fund Category 12.
Allowed Expenses:
Same as Fund Category 12.
Non-Allowed Expenses:
Same as Fund Category 12.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend based on project guidelines.
Available Budget:
FOAP: Available balance in budget pool
HEAF, Multi-Year13A

Description:
See Texas Constitution, Article VII, Section 17 below for more information.
Texas Constitution, Article 7, Sect. 17
Transfers:
Transfers between Fund Class 13A and 13B are allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue allocated per Texas Education Code §62.021
Texas Education Code - 62.021.00
Allowed Expenses:
Expenses for capital equipment, library books and library materials are allowed. Computer software operating systems and application programs are considered capital equipment. Expenses for the development, excluding routine maintenance, and acquisition of computer software are allowed. Capital equipment costs may also include freight-in, import duties, handling and storage; specific in-transit insurance charges; sales, use and other taxes; cost of site preparation; installation charges; charges for testing and preparation for use; and cost of reconditioning used items when purchased. Expenses for maintenance agreements purchased as part of the original acquisition are allowed. Expenses for capital equipment used jointly for educational and general activities and for auxiliary enterprises are allowed to the extent of their use for educational and general activities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted as funding is allocated for capital purchases. Any uncommitted balance remaining at yearend will roll forward into next fiscal year.
Available Budget:
FOAP: Available balance in budget pool
HEAF Plant, Multi-year13B

Description:
See Texas Constitution, Article VII, Section 17 below for more information.
Texas Constitution, Article 7, Sect. 17
Transfers:
Transfers between Fund Class 13A and 13B are allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue allocated per Texas Education Code §62.021;
Texas Education Code - 62.021.00
Allowed Expenses:
Expenses for real property acquisitions, construction, rehabilitation/renovations, or other permanent improvements are allowed. Expenses for acquisitions, construction, rehabilitation/renovations, or other permanent improvements that are used jointly for educational and general activities and for auxiliary enterprises are allowed to the extent of their use for educational and general activities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source in 13A.
Available Budget:
FOAP: Available balance in budget pool
Educational & General, NRUF14A

Description:
Education Code Chapter 62, Sec 62.149: An eligible institution may use money received under this subchapter only for the support and maintenance of educational and general activities that promote increased research capacity at the institution.
Transfers:
Transfers between Fund Class 14A and 14B are allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
See Education Code Chapter 62, Sec 62.148
Allowed Expenses:
Expenses for providing faculty support and paying faculty salaries; purchasing equipment or library materials; paying graduate stipends; and supporting research performed at the institution, including undergraduate research.
Non-Allowed Expenses:
See Education Code Chapter 62, Sec 62.149
Budget Procedure:
See Fund Class level for specific information.
Available Budget:
See Fund Class level for specific information.
Educational & General, NRUF Plant14B

Description:
Education Code Chapter 62, Sec 62.149: An eligible institution may use money received under this subchapter only for the support and maintenance of educational and general activities that promote increased research capacity at the institution.
Transfers:
Transfers between Fund Class 14A and 14B are allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
See Education Code Chapter 62, Sec 62.148
Allowed Expenses:
Expenses for capital equipment, library books and library materials are allowed. Computer software operating systems and application programs are considered capital equipment. Expenses for the development, excluding routine maintenance, and acquisition of computer software are allowed. Capital equipment costs may also include freight-in, import duties, handling and storage; specific in-transit insurance charges; sales, use and other taxes; cost of site preparation; installation charges; charges for testing and preparation for use; and cost of reconditioning used items when purchased. Expenses for maintenance agreements purchased as part of the original acquisition are allowed. Expenses for capital equipment used jointly for educational and general activities and for auxiliary enterprises are allowed to the extent of their use for educational and general activities.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted as funding is allocated for capital purchases. Any uncommitted balance remaining at yearend will roll forward into next fiscal year.
Available Budget:
FOAP: Available balance in budget pool.
Indirect Cost Recovery15A

Description:
Same as fund category 15.
Transfers:
Same as fund category 15.
Revenue:
Same as fund category 15.
Allowed Expenses:
Same as fund category 15.
Non-Allowed Expenses:
Same as fund category 15.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Auxiliary Funded Scholarship15B

Description:
Same as fund category 15.
Transfers:
Same as fund category 15.
Revenue:
Same as fund category 15.
Allowed Expenses:
Same as fund category 15.
Non-Allowed Expenses:
Same as fund category 15.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Global Fee Document
Designated Tuition		16A

Description:
See Section (A)2 in the current year Global Fee Document below. These fees are for Designated Tuition at the Undergraduate, Graduate, and Law levels.
www.depts.ttu.edu/studentbusinessservices/tuitionfees/index.php
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenues are generated from Designated Tuition for undergraduate, graduate and law at the tuition rate as set in the Global Fee Document.
Allowed Expenses:
Expenses for internally designated purposes as assigned by administrative action and consistent with the purpose for the student charge of tuition are allowed.
Non-Allowed Expenses:
Expenses for the purchase of alcohol are not allowed. See Fund Class level for other unallowable expenses.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Global Fee Document
Academic Other Fees		16B

Description:
See Section (B) in the current year Global Fee Document below. These fees are for Academic Fees including Laboratory Fee, Information Technology Fee, Library Fee, Advising, Retention, and Placement Fee, Academic Support Fee for Law School Students, Student Advocacy and Competition Fee, Cultural Activities Fee, Auditing Fee, Law School Deposit, Probation/Post Suspension Assistance Fee, and Library Fines.
www.depts.ttu.edu/studentbusinessservices/tuitionfees/index.php
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue generated from students defined as Academic Fees, as set forth in the Global Fee Document, including: Laboratory Fee, Information Technology Fee, Library Fee, Advising, Retention, and Placement Fee, Academic Support Fee for Law School Students, Student Advocacy and Competition Fee, Cultural Activities Fee, Auditing Fee, Law School Deposit, Probation/Post Suspension Assistance Fee, and Library Fines.
Allowed Expenses:
Expenses for internally designated purposes as assigned by administrative action and consistent with the purpose for the student charges listed in the Global Fee Document are allowed.
Non-Allowed Expenses:
Expenses for the purchase of alcohol are not allowed. See Fund Class level for other unallowable expenses.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Global Fee Document
Academic Course Fees		16C

Description:
See Section (B) in the current year Global Fee Document below. These fees are for Academic Fees known as Course Fees.
www.depts.ttu.edu/studentbusinessservices/tuitionfees/index.php
Transfers:
Generally, transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. Transfers are allowed from this Fund to Plant Funds (Fund Class 19A) if (1) the purpose meets the course fee description and (2) approval is received from the Office of the Provost. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue generated from students for course fees. The amount of a specific course fee is directly associated with classroom (not laboratory sections). Recovery of costs for which another fee is collected, such as information technology fees, laboratory fees, special instruction fees, field trips, and off campus travel, may not be duplicated in the course fee.
Allowed Expenses:
Expenses for professional fees (including travel for guest speakers), consumable supplies, equipment and furniture purchases to be used in the classroom, service contracts for maintenance of instructional equipment, wages for students and others to assist in the instruction process, salaries for departmental staff (to the extent that the position is involved in the preparation and distribution of classroom material), teaching assistants and graduate assistants (to the extent that they directly support the instructional program and are not the instructor of record or conduct the class on a routine basis), reference materials, computers and other equipment and their related maintenance, and professional development for faculty related to the improvement of teaching are allowed. See OP 30.29, Attachment A below for more information.
www.depts.ttu.edu/opmanual/OP30.29.pdf
Non-Allowed Expenses:
Expenses for faculty, research assistants, student file maintenance costs, wages/salaries for laboratory assistants, supplies and materials used in laboratory sections, departmental research, public service efforts, food (including alcohol) and entertainment, wages/salaries for general office staff, general office operating costs, and travel for any purpose except for guest speakers are not allowed. See OP 30.29, Attachment A below for more information.
www.depts.ttu.edu/opmanual/OP30.29.pdf
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Global Fee Document
Academic Special
Instruction Fees		16D

Description:
See Section (B) in the current year Global Fee Document below. This fee is for the Academic Fees known as Special Instruction Fees and Field Trip Fees. See also OP 30.29, including Attachment A, below for more information.
www.depts.ttu.edu/studentbusinessservices/tuitionfees/index.php
www.depts.ttu.edu/opmanual/OP30.29.pdf
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue generated from students to recover other costs. Academic Fees in this Fund Class include Special Instruction Fees and Field Trip Fees.
Allowed Expenses:
Expenses for professional fees (including travel for guest speakers), consumable supplies, equipment and furniture purchases to be used in the classroom, service contracts for maintenance of instructional equipment, wages for students and others to assist in the instruction process, salaries for departmental staff (to the extent that the position is involved in the preparation and distribution of classroom material), teaching assistants and graduate assistants (to the extent that they directly support the instructional program and are not the instructor of record or conduct the class on a routine basis), reference materials, computers and other equipment and their related maintenance, and professional development for faculty related to the improvement of teaching are allowed. See OP 30.29, Attachment A below for more information.
www.depts.ttu.edu/opmanual/OP30.29.pdf
Non-Allowed Expenses:
Expenses for faculty, research assistants, student file maintenance costs, wages/salaries for laboratory assistants, supplies and materials used in laboratory sections, departmental research, public service efforts, food (including alcohol) and entertainment, wages/salaries for general office staff, general office operating costs, and travel for any purpose except for guest speakers are not allowed. See OP 30.29, Attachment A below for more information.
www.depts.ttu.edu/opmanual/OP30.29.pdf
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Global Fee Document
Other Fees		16E

Description:
See Sections (C) and (G) in the current year Global Fee Document below. These fees are for Student Related Fees of International Education Fee (Study Abroad), Medical Services Fee, Student Recreation Center Fee, Student Services Fee, Student Union Fee, University ID Fee, and Student Transportation Fee. These fees are also for Other Fees including Student Athletic Fee, Student Business Services Fee, Application Fee, Energy Fee, Diploma Replacement Fee, Diploma Insert Fee, Duplicate Copy of Registration Fee Receipt, Binding Theses and Dissertations, Sponsored International Student Administrative Fee, Education Abroad Fee, International Student Fee, Installment Payment of Tuition/Fees Option Fee, Late Charges on Emergency Loans, Late Payment Fee, Late Registration Fee, Reinstatement Fee, Returned Check Charge, Student Orientation Fee, Facilities Fee, Medical Services Fee, and Security Sensitive Background Checks.
www.depts.ttu.edu/studentbusinessservices/tuitionfees/index.php
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue generated from students for other student-related fees, as defined in the Global Fee Document, including: international education fee (study abroad), medical services fee, student recreation center fee, student services fee, student union fee, university ID fee, student transportation fee, student athletic fee, student business services fee, application fee, energy fee, and other incidental fees.
Allowed Expenses:
Expenses consistent with the purpose of the fee being charged are allowed.
Non-Allowed Expenses:
Expenses that do not meet the criteria as defined for each fee in the Global Fee Document are not allowed. Expenses for the purchase of alcohol are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Global Fee Document
Outreach Ext Studies		16F

Description:
See Section (H) in the current year Global Fee Document below. This fee is for the Outreach and Extended Studies Fees including K-12 Correspondence and On-Line Courses, Credit by Examination, Transfer Fee, Extension Fee, Shipping Charges, Administrative Processing Fee, Materials Replacement Charges, Kindergarten Acceleration Screening Measure, Kindergarten Acceleration Screening Guide, and TTU ISD Evaluation Fee.
www.depts.ttu.edu/opmanual/OP62.23.pdf
www.depts.ttu.edu/studentbusinessservices/tuitionfees/index.php
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Class are allowed.
Revenue:
Revenue generated to support outreach and extended studies, as defined in the Global Fee Document, including: K-12 correspondence and on-line courses, credit by examination, transfer fee, extension fee, shipping charges, administrative processing fee, materials replacement charges, kindergarten acceleration screening measure, kindergarten acceleration screening guide, and TTUISD evaluation fee.
Allowed Expenses:
Expenses consistent with the purpose of the fee being charged are allowed.
Non-Allowed Expenses:
Expenses that do not meet the criteria as defined for each fee in the Global Fee Document are not allowed. Expenses for the purchase of alcohol are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Workshops and Seminars16G

Description:
The rate of an incidental fee must reasonably reflect the actual cost to the university of the materials or services for the related workshop or seminar.
Transfers:
Transfers are allowed within the Unrestricted Current Funds Fund Group and as approved by Financial Accounting and Reporting.
Revenue:
Revenue generated to support the specific workshop or seminar in the form of fees or transfers in from other Unrestricted Current Funds.
Allowed Expenses:
Expenses consistent with the workshop or seminar are allowed.
Non-Allowed Expenses:
Expenses unrelated to the workshop or seminar are not allowed. Expenses for the purchase of alcohol are not allowed unless OP 72.05(3)(e),see below, is followed.
www.depts.ttu.edu/opmanual/OP72.05.pdf
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Executive Education Programs16H

Description:
Same as Fund Category 16.
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Category are allowed.
Revenue:
Revenue generated to support the specific education programs in the form of fees or transfers in from other Unrestricted Current Funds.
Allowed Expenses:
Expenses consistent with the education program are allowed.
Non-Allowed Expenses:
Expenses unrelated to the education program are not allowed. Expenses for the purchase of alcohol are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Designated Student Other16J

Description:
The rate of an incidental fee must reasonably reflect the actual cost to the university of the materials or services for the related workshop or seminar.
Transfers:
Transfers between Fund Classes contained within Fund Category: 16 - Designated, Student Charges are not allowed. No other transfers in or out of this Fund Category are allowed.
Revenue:
Revenue generated to support the specific program in the form of fees or transfers in from other Unrestricted Current Funds.
Allowed Expenses:
Expenses consistent with the program are allowed.
Non-Allowed Expenses:
Expenses unrelated to the program are not allowed. Expenses for the purchase of alcohol are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Service Center17A

Description:
See OP 62.23 (below) and 62.26 (below).
www.depts.ttu.edu/opmanual/OP62.23.pdf
www.depts.ttu.edu/opmanual/OP62.26.html
Transfers:
See OP 62.23 paragraph 5.c.
Revenue:
Revenue generated from internal charges from one department to another directly related to the cost of goods or services provided. See OP 62.26 regarding intra-vouchers.
Allowed Expenses:
Expenses consistent with the purpose to support the cost of goods or services provided to other university departments are allowed.
Non-Allowed Expenses:
See OP 62.23, Attachment C for a list of expenses that are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Designated Other18A

Description:
These Fund Classes are typically reserved for, but not limited to, accounting purposes such as recording net fair market value, interest income, debt service, and deferred compensation.
Transfers:
Transfers in and out of these Fund Classes can only be made at the approval of Financial Accounting and Reporting.
Revenue:
Revenues are typically generated from, but not limited to, the accounting purposes such as recording net fair market value, interest income, and deferred compensation. No outside deposits can be made into these Fund Classes.
Allowed Expenses:
Expenses for accounting purposes designated by the fund manager and approved by Financial Accounting and Reporting are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Designated Indirect Cost Recovery18B

Description:
See Education Code Sec. 145.001 at tlo2.tlc.state.tx.us/statutes/edtoc.htmlfor more information.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenues are from a sponsoring agency (federal, state, local, private) who, pursuant to the sponsored agreement, pays the grant's or contract's share to reimburse the university for indirect costs (e.g., operating, maintenance, administrative expenses, etc.) it incurs in support of sponsored research.
Allowed Expenses:
Expenses directly related to research, including conducting early pre-grant feasibility studies, preparing competitive proposals for sponsored programs, providing carry-over funding for research teams to provide continuity between externally funded projects, supporting new researchers pending external funding, engaging in research programs of critical interest to the general welfare of the citizens of this state, purchasing capital equipment directly related to expanding the research capability of the institution, and research or project administrative costs are allowed.
Non-Allowed Expenses:
Expenses for food and entertainment, visa/immigration application and/or filing fees, and renovation costs are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Designated Administrative Service Charge18C

Description:
Amount assessed to internal service and/or auxiliary activities in order to recover that amount of service provided by Administration and Finance.
Transfers:
No transfers can be made in or out of this Fund Class.
Revenue:
Revenues are from a sponsoring agency (federal, state, local, private) who, pursuant to the sponsored agreement, pays the grant's or contract's share to reimburse the university for indirect costs (e.g., operating, maintenance, administrative expenses, etc.) it incurs in support of sponsored research.
Allowed Expenses:
Revenue can be expended for internally designated purposes as assigned by administrative action and consistent with the purpose for the recovery of indirect costs.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Education-Related Business Act18D

Description:
See OP 62.15 at OP62.15 for more information.
Transfers:
Transfers in or out of this Fund Class require approval by Financial Services & Tax.
Revenue:
Revenue is from charges directly related to the cost of goods and services provided for the benefit of students, faculty, staff, and the general public.
Allowed Expenses:
Expenses consistent with the purpose for the charge for services are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Any uncommitted balance remaining at yearend will lapse to fund balance. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Texas Research Incentive Program18E

Description:

Transfers:
Transfers in or out of this Fund Class require approval by Financial Services & Tax.
Revenue:
Revenue is from charges directly related to the cost of goods and services provided for the benefit of students, faculty, staff, and the general public.
Allowed Expenses:
Expenses consistent with the purpose for the charge for services are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Any uncommitted balance remaining at yearend will lapse to fund balance. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Fixed Price Agreement Residuals18F

Description:
See OP 62.11 at OP62.11 for more information.
Transfers:
No transfers can be made in or out of this Fund Class after the initial transfer in to establish the fund by Sponsored Programs and Reporting.
Revenue:
No additional revenues will be generated.
Allowed Expenses:
Expenses must be utilized to support the university's mission in accordance with institutional policies and procedures. Funds should not be used for personal or private expenses.
Non-Allowed Expenses:
Expenses for alcohol are not allowed.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Any uncommitted balance remaining at yearend will lapse to fund balance. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Designated Plant19A

Description:
Same as fund category 19.
Transfers:
Same as fund category 19.
Revenue:
Same as fund category 19.
Allowed Expenses:
Same as fund category 19.
Non-Allowed Expenses:
Same as fund category 19.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Pass Through Agencies211

Description:
Guidelines as set forth in OMB Circulars A-21, A-110, and A-133 must be followed. The OMB circulars can be viewed below. Additional information can be found at the following link below. Additional restrictions may apply as set forth by the subcontracting agencies.
www.whitehouse.gov/omb/circulars/
www.cfda.gov
Transfers:
Restrictions may apply as set forth by the subcontracting agencies.
Revenue:
Additional restrictions may apply as set forth by the subcontracting agencies.
Allowed Expenses:
There are four basic principles determining allowability of costs: (1) costs must be reasonable, (2) costs must be allocable (necessary and of direct benefit to the project), (3) costs must be given consistent treatment, and (4) costs must conform to all provisions of the grant or contract agreement. Generally allowable expenses include equipment, fringe benefits, graduate tuition and fees paid as part of compensation, long distance telephone costs, maintenance and repair, laboratory supplies, meetings and conferences, publication and page charges, rental costs, salaries for investigators/research assistants/technicians, transportation and shipping costs, and travel (foreign travel may require approval). Additional restrictions may apply as set forth by the subcontracting agencies.
Non-Allowed Expenses:
Salaries of administrative and clerical staff, office supplies, postage, local (basic) telephone costs, and memberships (individual) are treated as F and A costs, except under conditions that the University considers "unlike circumstances" under Cost Accounting Standards 9905.502 (Appendix A of Circular A-21) and, therefore, are not normally allowed to be paid with federal funds. Expenses that are never allowable include alcoholic beverages, donations and contributions, entertainment, fund raising, lobbying, losses or overruns on other projects, proposal costs, and selling and marketing. Additional restrictions may apply as set forth by the subcontracting agencies.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Federal Other212

Description:
Guidelines as set forth in OMB Circulars A-21, A-110, and A-133 must be followed. The OMB circulars can be viewed below. Additional information can be found linked below. Additional restrictions may apply as set forth by the subcontracting agencies.
www.whitehouse.gov/omb/circulars/
www.cfda.gov
Transfers:
Restrictions may apply as set forth by the subcontracting agencies.
Revenue:
Additional restrictions may apply as set forth by the subcontracting agencies.
Allowed Expenses:
There are four basic principles determining allowability of costs: (1) costs must be reasonable, (2) costs must be allocable (necessary and of direct benefit to the project), (3) costs must be given consistent treatment, and (4) costs must conform to all provisions of the grant or contract agreement. Generally allowable expenses include equipment, fringe benefits, graduate tuition and fees paid as part of compensation, long distance telephone costs, maintenance and repair, laboratory supplies, meetings and conferences, publication and page charges, rental costs, salaries for investigators/research assistants/technicians, transportation and shipping costs, and travel (foreign travel may require approval). Additional restrictions may apply as set forth by the subcontracting agencies.
Non-Allowed Expenses:
Salaries of administrative and clerical staff, office supplies, postage, local (basic) telephone costs, and memberships (individual) are treated as F and A costs, except under conditions that the University considers "unlike circumstances" under Cost Accounting Standards 9905.502 (Appendix A of Circular A-21) and, therefore, are not normally allowed to be paid with federal funds. Expenses that are never allowable include alcoholic beverages, donations and contributions, entertainment, fund raising, lobbying, losses or overruns on other projects, proposal costs, and selling and marketing. Additional restrictions may apply as set forth by the subcontracting agencies.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Agriculture21A

Description:
See below for more information.
www.usda.gov
Transfers:
See below for more information.
www.usda.gov
Revenue:
See below for more information.
www.usda.gov
Allowed Expenses:
See below for more information.
www.usda.gov
Non-Allowed Expenses:
See below for more information.
www.usda.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Commerce21B

Description:
See below for more information.
www.commerce.gov
Transfers:
See below for more information.
www.commerce.gov
Revenue:
See below for more information.
www.commerce.gov
Allowed Expenses:
See below for more information.
www.commerce.gov
Non-Allowed Expenses:
See below for more information.
www.commerce.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Defense21C

Description:
See below for more information.
www.defenselink.mil
Transfers:
See below for more information.
www.defenselink.mil
Revenue:
See below for more information.
www.defenselink.mil
Allowed Expenses:
See below for more information.
www.defenselink.mil
Non-Allowed Expenses:
See below for more information.
www.defenselink.mil
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Education21D

Description:
See below for more information.
www.ed.gov
Transfers:
See below for more information.
www.ed.gov
Revenue:
See below for more information.
www.ed.gov
Allowed Expenses:
See below for more information.
www.ed.gov
Non-Allowed Expenses:
See below for more information.
www.ed.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Energy21E

Description:
See below for more information.
www.energy.gov
Transfers:
See below for more information.
www.energy.gov
Revenue:
See below for more information.
www.energy.gov
Allowed Expenses:
See below for more information.
www.energy.gov
Non-Allowed Expenses:
See below for more information.
www.energy.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Health Human Service21F

Description:
See below for more information.
www.hhs.gov
Transfers:
See below for more information.
www.hhs.gov
Revenue:
See below for more information.
www.hhs.gov
Allowed Expenses:
See below for more information.
www.hhs.gov
Non-Allowed Expenses:
See below for more information.
www.hhs.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. Housing
Urban Development		21G

Description:
See below for more information.
www.hud.gov
Transfers:
See below for more information.
www.hud.gov
Revenue:
See below for more information.
www.hud.gov
Allowed Expenses:
See below for more information.
www.hud.gov
Non-Allowed Expenses:
See below for more information.
www.hud.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Interior21H

Description:
See below for more information.
www.doi.gov
Transfers:
See below for more information.
www.doi.gov
Revenue:
See below for more information.
www.doi.gov
Allowed Expenses:
See below for more information.
www.doi.gov
Non-Allowed Expenses:
See below for more information.
www.doi.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Reserved21I

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Dept. Environmental
Protection Agency		21J

Description:
See below for more information.
www.epa.gov
Transfers:
See below for more information.
www.epa.gov
Revenue:
See below for more information.
www.epa.gov
Allowed Expenses:
See below for more information.
www.epa.gov
Non-Allowed Expenses:
See below for more information.
www.epa.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. State21K

Description:
See below for more information.
www.state.gov
Transfers:
See below for more information.
www.state.gov
Revenue:
See below for more information.
www.state.gov
Allowed Expenses:
See below for more information.
www.state.gov
Non-Allowed Expenses:
See below for more information.
www.state.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Dept. of Transportation21L

Description:
See below for more information.
www.dot.gov
Transfers:
See below for more information.
www.dot.gov
Revenue:
See below for more information.
www.dot.gov
Allowed Expenses:
See below for more information.
www.dot.gov
Non-Allowed Expenses:
See below for more information.
www.dot.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
National Aeronautics
and Space Administration		21M

Description:
See below for more information.
www.nasa.gov
Transfers:
See below for more information.
www.nasa.gov
Revenue:
See below for more information.
www.nasa.gov
Allowed Expenses:
See below for more information.
www.nasa.gov
Non-Allowed Expenses:
See below for more information.
www.nasa.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
National Foundation
Arts and Humanities		21N

Description:
See below for more information.
www.nea.gov
Transfers:
See below for more information.
www.nea.gov
Revenue:
See below for more information.
www.nea.gov
Allowed Expenses:
See below for more information.
www.nea.gov
Non-Allowed Expenses:
See below for more information.
www.nea.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Reserved21O

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
National Science Foundation21P

Description:
See below for more information.
www.nsf.gov
Transfers:
See below for more information.
www.nsf.gov
Revenue:
See below for more information.
www.nsf.gov
Allowed Expenses:
See below for more information.
www.nsf.gov
Non-Allowed Expenses:
See below for more information.
www.nsf.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Small Business Administration21Q

Description:
See below for more information.
www.sba.gov
Transfers:
See below for more information.
www.sba.gov
Revenue:
See below for more information.
www.sba.gov
Allowed Expenses:
See below for more information.
www.sba.gov
Non-Allowed Expenses:
See below for more information.
www.sba.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Veterans Administration21R

Description:
See below for more information.
www.va.gov
Transfers:
See below for more information.
www.va.gov
Revenue:
See below for more information.
www.va.gov
Allowed Expenses:
See below for more information.
www.va.gov
Non-Allowed Expenses:
See below for more information.
www.va.gov
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Other State Government22A

Description:
See descriptions for Fund Category 22.
Transfers:
Restrictions may apply as set forth by the subcontracting agencies.
Revenue:
See descriptions for Fund Category 22.
Allowed Expenses:
See descriptions for Fund Category 22.
Non-Allowed Expenses:
See descriptions for Fund Category 22.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Higher
Education Agencies		22B

Description:
See descriptions for Fund Category 22.
Transfers:
Restrictions may apply as set forth by the subcontracting agencies.
Revenue:
See descriptions for Fund Category 22.
Allowed Expenses:
See descriptions for Fund Category 22.
Non-Allowed Expenses:
See descriptions for Fund Category 22.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Other22C

Description:
See descriptions for Fund Category 22.
Transfers:
Restrictions may apply as set forth by the subcontracting agencies.
Revenue:
See descriptions for Fund Category 22.
Allowed Expenses:
See descriptions for Fund Category 22.
Non-Allowed Expenses:
See descriptions for Fund Category 22.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Dept Agriculture22D

Description:
See below for more information.
www.agr.state.tx.us
Transfers:
See below for more information.
www.agr.state.tx.us
Revenue:
See below for more information.
www.agr.state.tx.us
Allowed Expenses:
See below for more information.
www.agr.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.agr.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Dept Human Services22E

Description:
See below for more information.
www.hhsc.state.tx.us
Transfers:
See below for more information.
www.hhsc.state.tx.us
Revenue:
See below for more information.
www.hhsc.state.tx.us
Allowed Expenses:
See below for more information.
www.hhsc.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.hhsc.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Dept Transportation22F

Description:
See below for more information.
www.dot.state.tx.us
Transfers:
See below for more information.
www.dot.state.tx.us
Revenue:
See below for more information.
www.dot.state.tx.us
Allowed Expenses:
See below for more information.
www.dot.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.dot.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Education Agency22G

Description:
See below for more information.
www.tea.state.tx.us
Transfers:
See below for more information.
www.tea.state.tx.us
Revenue:
See below for more information.
www.tea.state.tx.us
Allowed Expenses:
See below for more information.
www.tea.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.tea.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Higher Education Board22H

Description:
See below for more information.
www.thecb.state.tx.us/grantinfo.cfm
Transfers:
See below for more information.
www.thecb.state.tx.us/grantinfo.cfm
Revenue:
See below for more information.
www.thecb.state.tx.us/grantinfo.cfm
Allowed Expenses:
See below for more information.
www.thecb.state.tx.us/grantinfo.cfm
Non-Allowed Expenses:
See below for more information.
www.thecb.state.tx.us/grantinfo.cfm
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Reserved22I

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Texas Parks and Wildlife22J

Description:
See below for more information.
www.tpwd.state.tx.us
Transfers:
See below for more information.
www.tpwd.state.tx.us
Revenue:
See below for more information.
www.tpwd.state.tx.us
Allowed Expenses:
See below for more information.
www.tpwd.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.tpwd.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Dept
Protect Reg Services		22K

Description:
See below for more information.
www.dfps.state.tx.us
Transfers:
See below for more information.
www.dfps.state.tx.us
Revenue:
See below for more information.
www.dfps.state.tx.us
Allowed Expenses:
See below for more information.
www.dfps.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.dfps.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas General Land Office22L

Description:
See below for more information.
www.glo.state.tx.us
Transfers:
See below for more information.
www.glo.state.tx.us
Revenue:
See below for more information.
www.glo.state.tx.us
Allowed Expenses:
See below for more information.
www.glo.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.glo.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Comm Environ Quality22M

Description:
See below for more information.
www.tceq.state.tx.us
Transfers:
See below for more information.
www.tceq.state.tx.us
Revenue:
See below for more information.
www.tceq.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.tceq.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Adjutant General Office22N

Description:
See below for more information.
www.agd.state.tx.us
Transfers:
See below for more information.
www.agd.state.tx.us
Revenue:
See below for more information.
www.agd.state.tx.us
Allowed Expenses:
See below for more information.
www.agd.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.agd.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Reserved22O

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Texas Water Dev Board22P

Description:
See below for more information.
www.twdb.state.tx.us
Transfers:
See below for more information.
www.twdb.state.tx.us
Revenue:
See below for more information.
www.twdb.state.tx.us
Allowed Expenses:
See below for more information.
www.twdb.state.tx.us
Non-Allowed Expenses:
See below for more information.
www.twdb.state.tx.us
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Enterprise Fund22Q

Description:
See below for more information.
www.governor.state.tx.us/divisions/ecodev/ed_bank/tefund
Transfers:
See below for more information.
www.governor.state.tx.us/divisions/ecodev/ed_bank/tefund
Revenue:
See below for more information.
www.governor.state.tx.us/divisions/ecodev/ed_bank/tefund
Allowed Expenses:
See below for more information.
www.governor.state.tx.us/divisions/ecodev/ed_bank/tefund
Non-Allowed Expenses:
See below for more information.
www.governor.state.tx.us/divisions/ecodev/ed_bank/tefund
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Texas Emerging Technology Fund22R

Description:
See below for more information
www.governor.state.tx.us/divisions/ecodev/etf/
Transfers:
See below for more information
www.governor.state.tx.us/divisions/ecodev/etf/
Revenue:
See below for more information
www.governor.state.tx.us/divisions/ecodev/etf/
Allowed Expenses:
See below for more information
www.governor.state.tx.us/divisions/ecodev/etf/
Non-Allowed Expenses:
See below for more information
www.governor.state.tx.us/divisions/ecodev/etf/
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Non-Profit Other23A

Description:
Based on agency's restrictions.
Transfers:
Based on agency's restrictions.
Revenue:
Based on agency's restrictions.
Allowed Expenses:
Same as Fund Category 23.
Non-Allowed Expenses:
Same as Fund Category 23.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Non-Profit Agencies23B

Description:
Based on agency's restrictions.
Transfers:
Based on agency's restrictions.
Revenue:
Based on agency's restrictions.
Allowed Expenses:
Same as Fund Category 23.
Non-Allowed Expenses:
Same as Fund Category 23.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Profit Other23C

Description:
Based on agency's restrictions.
Transfers:
Based on agency's restrictions.
Revenue:
Based on agency's restrictions.
Allowed Expenses:
Same as Fund Category 23.
Non-Allowed Expenses:
Same as Fund Category 23.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Profit Agencies23D

Description:
Based on agency's restrictions.
Transfers:
Based on agency's restrictions.
Revenue:
Based on agency's restrictions.
Allowed Expenses:
Same as Fund Category 23.
Non-Allowed Expenses:
Same as Fund Category 23.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
TX Local Governments23E

Description:
Based on agency's restrictions.
Transfers:
Based on agency's restrictions.
Revenue:
Based on agency's restrictions.
Allowed Expenses:
Same as Fund Category 23.
Non-Allowed Expenses:
Same as Fund Category 23.
Budget Procedure:
Budget established at beginning of project. Uncommitted balances are carried forward at yearend.
Available Budget:
FOAP: Available balance in budget pool
Restricted Gifts24A

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Unrestricted24B

Description:
Gifted assets with no donor specific purpose of use.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from outside agencies or persons in associated Foundation fund.
Allowed Expenses:
Expenses that will be allowed are determined by the President.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts Endow Earning Split24C

Description:
Gifted funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable Foundation funds.
Allowed Expenses:
Expenses are allowed based on the restrictions set forth by the donor.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts Endow Earning Principal24D

Description:
Gifted funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from interest earning on endowment principal in associated Foundation fund.
Allowed Expenses:
Expenses are allowed based on the restrictions set forth by the donor.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts Endow Earning Quasi24E

Description:
Gifted funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from interest earning on term endowments in associated Foundation fund.
Allowed Expenses:
Expenses are allowed based on the restrictions set forth by the donor.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts Endow Earning Quasi24F

Description:
Gifted funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from interest earning on quasi endowments in associated Foundation fund.
Allowed Expenses:
Expenses are allowed based on the restrictions set forth by the donor.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts Restricted24G

Description:
Gifted assets to be used for any support or program other than scholarships or fellowships.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from outside agencies or persons in associated Foundation fund.
Allowed Expenses:
Expenses are allowed based on the restrictions set forth by the donor.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Gifts Principal Endowment Operating24H

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowment principal.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Gifts Term Endowment Operating24J

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on term endowment.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Gifts Quasi Endowment Operating24K

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on quasi endowment.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Endowment
Earning Split		240

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Endowment
Earning Principal		241

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Endowment
Earning Term		242

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Endowment
Earning Quasi		243

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Endowment
Earning Match		244

Description:
Same as Fund Category 24.
Transfers:
Same as Fund Category 24.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Expenses for current restricted purposes as required by outside agency or persons are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Scholarship Restricted25A

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Same as Fund Category 25.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Scholarship
Restricted Federal		25B

Description:
Guidelines are set forth in OMB Circulars A-21, A-110, and A-133. The OMB Circulars can be viewed at linked below. Additional information can also be found linked below.
www.whitehouse.gov/obm/circulars
www.cfda.gov
Transfers:
Guidelines are set forth in OMB Circulars A-21, A-110, and A-133. The OMB Circulars can be viewed at the link below. Additional information can be found at link below.
www.whitehouse.gov/obm/circulars
www.cfda.gov
Revenue:
Guidelines are set forth in OMB Circulars A-21, A-110, and A-133. The OMB Circulars can be viewed linked below. Additional information can be found below.
www.whitehouse.gov/obm/circulars
www.cfda.gov
Allowed Expenses:
Guidelines are set forth in OMB Circulars A-21, A-110, and A-133. The OMB Circulars can be viewed linked below. Additional information can be found below.
www.whitehouse.gov/obm/circulars
www.cfda.gov
Non-Allowed Expenses:
Guidelines are set forth in OMB Circulars A-21, A-110, and A-133. The OMB Circulars can be viewed linked below. Additional information can be found below.
www.whitehouse.gov/obm/circulars
www.cfda.gov
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Student Aid Scholarship
SPAR Other		25C

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Same as Fund Category 25.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Found Student Sch Endow Earn Quasi25D

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from outside agencies or persons in associated Foundation fund.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Scholarship Restricted25F

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from outside agencies or persons in associated Foundation fund.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Scholarship Endow Earning Principal25G

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from interest earning on endowment scholarship principal in associated Foundation fund.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Gifts Foundation Endow Earning Split Sch25H

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Funded from Foundation transfer.
Revenue:
Revenue generated from outside agencies or persons in associated Foundation fund.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Scholarship Endowment
Earning Split		250

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable scholarship accounts.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Scholarship Endowment
Earning Principal		251

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Revenue generated from interest earning on scholarship endowment principal.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Scholarship Endowment
Earning Term		252

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Revenue generated from interest earning on term scholarship endowments.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Scholarship Endowment
Earning Quasi		253

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Revenue generated from interest earning on quasi scholarship endowments.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Scholarship Endowment
Earning Match		254

Description:
Same as Fund Category 25.
Transfers:
Same as Fund Category 25.
Revenue:
Revenue generated from interest earning on matching scholarship endowments.
Allowed Expenses:
Same as Fund Category 25.
Non-Allowed Expenses:
Same as Fund Category 25.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Fellowship Restricted26A

Description:
Same as Fund Category 26.
Transfers:
Same as Fund Category 26.
Revenue:
Same as Fund Category 26.
Allowed Expenses:
Same as Fund Category 26.
Non-Allowed Expenses:
Same as Fund Category 26.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Endowment Earning Split260

Description:
Same as Fund Category 26.
Transfers:
Same as Fund Category 26.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable fellowship accounts.
Allowed Expenses:
Same as Fund Category 26.
Non-Allowed Expenses:
Same as Fund Category 26.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Endowment Earning Principal261

Description:
Same as Fund Category 26.
Transfers:
Same as Fund Category 26.
Revenue:
Revenue generated from interest earning on fellowship endowment principal.
Allowed Expenses:
Same as Fund Category 26.
Non-Allowed Expenses:
Same as Fund Category 26.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Endowment Earning Term262

Description:
Same as Fund Category 26.
Transfers:
Same as Fund Category 26.
Revenue:
Revenue generated from interest earning on term fellowship endowments.
Allowed Expenses:
Same as Fund Category 26.
Non-Allowed Expenses:
Same as Fund Category 26.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Endowment Earning Quasi263

Description:
Same as Fund Category 26.
Transfers:
Same as Fund Category 26.
Revenue:
Revenue generated from interest earning on quasi fellowship endowments.
Allowed Expenses:
Same as Fund Category 26.
Non-Allowed Expenses:
Same as Fund Category 26.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Endowment Earning Match264

Description:
Same as Fund Category 26.
Transfers:
Same as Fund Category 26.
Revenue:
Revenue generated from interest earning on matching fellowship endowments.
Allowed Expenses:
Same as Fund Category 26.
Non-Allowed Expenses:
Same as Fund Category 26.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Reserved

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Restricted Other28A

Description:
Based on agency or donor restrictions.
Transfers:
Based on agency or donor restrictions.
Revenue:
Based on agency or donor restrictions.
Allowed Expenses:
Same as Fund Category 28.
Non-Allowed Expenses:
Same as Fund Category 28.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools).
Plant29A

Description:
Funds are to be used for the construction, rehabilitation and acquisition of physical properties for institutional purposes.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Restricted Plant29B

Description:
Same as Fund Category 29.
Transfers:
Same as Fund Category 29.
Revenue:
Same as Fund Category 29.
Allowed Expenses:
Same as Fund Category 29.
Non-Allowed Expenses:
Same as Fund Category 29.
Budget Procedure:
Budgeted as funding is received from external funding agency for construction purposes. Funds unexpended at project completion will be returned to funding agency.
Available Budget:
FOAP: Available balance in budget pool
Auxiliary Enterprise31A

Description:
Same as Fund Group 30.
Transfers:
Same as Fund Group 30.
Revenue:
Same as Fund Group 30.
Allowed Expenses:
Same as Fund Group 30.
Non-Allowed Expenses:
Same as Fund Group 30.
Budget Procedure:
Budgeted on 9-1 as part of annual operating budget. Any uncommitted balance remaining at yearend will lapse to fund balance. Temporary funding may be processed through a budget revision.
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Auxiliary Enterprise Scholarship35A

Description:
Same as Fund Category 35.
Transfers:
Same as Fund Category 35.
Revenue:
Same as Fund Category 35.
Allowed Expenses:
Same as Fund Category 35.
Non-Allowed Expenses:
Same as Fund Category 35.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Plant39A

Description:
Funds are to be used for the construction, rehabilitation and acquisition of physical properties for institutional purposes.
Transfers:
Transfers in are allowed to fund the project; excess funds are returned to original source.
Revenue:
Revenue generated from outside agencies or persons that have restricted the funds, issuance of bonds or notes and internally designated funds as assigned by administrative action.
Allowed Expenses:
Expenses for plant activity such as capital improvements and major maintenance of the physical facilities of the university (e.g., capital outlay for real property including acquisitions, construction, rehabilitation or other permanent improvements) are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Federal41A

Description:
The Federal Perkins Loan Program provides low-interest loans to help needy students finance the cost of higher education. For more information see:
www.ed.gov/programs/fpl/index.html
Transfers:
Transfers in or out of this Fund Class are not allowed.
Revenue:
Same as Fund Category 41.
Allowed Expenses:
Same as Fund Category 41.
Non-Allowed Expenses:
Same as Fund Category 41.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Institutional41B

Description:
Funds to be used for emergency situations and repaid according to Student Business Services guidelines.
Transfers:
Transfers from gifts, grants and/or endowment income are allowed.
Revenue:
Same as Fund Category 41.
Allowed Expenses:
Same as Fund Category 41.
Non-Allowed Expenses:
Same as Fund Category 41.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Endowment Principal611

Description:
Principal is permanent; required to be invested for perpetuity and cannot be used.
Transfers:
See OP 02.08 2.b.(1) below for more information.
www.depts.ttu.edu/opmanual/OP02.08.pdf
Revenue:
Revenue generated from outside agencies or persons that have restricted the purpose for which the investment income funds can be used; the principal is required to be invested for perpetuity and cannot be used.
Allowed Expenses:
Investment income can be expended for the restricted or designated purposes. This fund is for principal only; no expenses allowed.
Non-Allowed Expenses:
Principal can never be expended. No expenses allowed.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Endowment Term612

Description:
Similar to Fund Class 611, but donor specifies termination upon specific date or event.
Transfers:
See OP 02.08 2.b.(2) below for more information.
www.depts.ttu.edu/opmanual/OP02.08.pdf
Revenue:
Revenue generated from outside agencies or persons that have restricted the purpose for which the funds can be used; the principal funds are required to be invested for a stated period of time before they can be used.
Allowed Expenses:
Investment income can be expended for the restricted or designated purposes; at the expiration of the stated period of time the principal funds can be expended for the restricted or designated purposes.
Non-Allowed Expenses:
Principal cannot be expended during the stated period of time.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Endowment Quasi613

Description:
University funds approved by the Board of Regents to be set aside and maintained as principal endowments. The Board of Regents may change the terms and conditions of the endowment or terminate the endowment by formal action.
Transfers:
See OP 02.08 2.b.(3) below for more information.
www.depts.ttu.edu/opmanual/OP02.08.pdf
Revenue:
Revenue generated from investment income earned on principal funds that are received as assigned by administrative action; the principal is required to be invested, and cannot be used, until such time as assigned by administrative action to close the fund.
Allowed Expenses:
Investment income can be expended for the purposes assigned by administrative action; at the time a decision is made to close the fund, the principal funds can then be used for the purposes as assigned by administrative action. No expenses allowed from this fund.
Non-Allowed Expenses:
No expenses allowed. If terminated, funds are returned to original source.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Annuity614

Description:
Gifts from outside agency or persons agreeing to give through their lifetime.
Transfers:
Same as Fund Category 61.
Revenue:
Same as Fund Category 61.
Allowed Expenses:
Same as Fund Category 61.
Non-Allowed Expenses:
No expenditures allowed during the term of the annuity.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Life Income and Similar615

Description:
Gifts from outside agency or persons of life insurance policy or other willed assets to the University.
Transfers:
Same as Fund Category 61.
Revenue:
Same as Fund Category 61.
Allowed Expenses:
Same as Fund Category 61.
Non-Allowed Expenses:
No expenditures allowed until the individual(s) named in the life income agreements die.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Student Organization81A

Description:
Assets owned by a Student Organization held by the university.
Transfers:
Not applicable.
Revenue:
Same as Fund Category 81.
Allowed Expenses:
Same as Fund Category 81.
Non-Allowed Expenses:
Same as Fund Category 81.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Faculty Organization81B

Description:
Assets owned by a Faculty Organization held by the university.
Transfers:
Not applicable.
Revenue:
Same as Fund Category 81.
Allowed Expenses:
Same as Fund Category 81.
Non-Allowed Expenses:
Same as Fund Category 81.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Staff Organization81C

Description:
Assets owned by a Staff Organization held by the university.
Transfers:
Not applicable.
Revenue:
Same as Fund Category 81.
Allowed Expenses:
Same as Fund Category 81.
Non-Allowed Expenses:
Same as Fund Category 81.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Other Organization81D

Description:
Assets owned by any other organization (not specifically categorized in another Fund Class) held by the university.
Transfers:
Not applicable.
Revenue:
Same as Fund Category 81.
Allowed Expenses:
Same as Fund Category 81.
Non-Allowed Expenses:
Same as Fund Category 81.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Reserved

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Foundation Unrestricted83A

Description:
Gifted assets with no donor specific purpose of use.
Transfers:
Not applicable.
Revenue:
Revenue generated from outside agencies or persons.
Allowed Expenses:
Expenses that will be allowed are determined by the President.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts Restricted84A

Description:
Gifted assets to be used for any support or program other than scholarships or fellowships.
Transfers:
Transfers to Current Restricted Gift Funds (Fund Class 24A) are allowed.
Revenue:
Revenue generated from outside agencies or persons.
Allowed Expenses:
Same as Fund Category 84.
Non-Allowed Expenses:
Same as Fund Category 84.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts
Endowment Earning Split		840

Description:
Same as Fund Class 84.
Transfers:
Not applicable.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable accounts.
Allowed Expenses:
Same as Fund Category 84.
Non-Allowed Expenses:
Same as Fund Category 84.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts
Endowment Earning Principal		841

Description:
Same as Fund Class 84.
Transfers:
Not applicable.
Revenue:
Revenue generated from interest earning on endowment principal.
Allowed Expenses:
Same as Fund Category 84.
Non-Allowed Expenses:
Same as Fund Category 84.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts
Endowment Earning Term		842

Description:
Same as Fund Class 84.
Transfers:
Not applicable.
Revenue:
Revenue generated from interest earning on term endowments.
Allowed Expenses:
Same as Fund Category 84.
Non-Allowed Expenses:
Same as Fund Category 84.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Gifts
Endowment Earning Quasi		843

Description:
Same as Fund Class 84.
Transfers:
Not applicable.
Revenue:
Revenue generated from interest earning on quasi endowments.
Allowed Expenses:
Same as Fund Category 84.
Non-Allowed Expenses:
Same as Fund Category 84.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOP: Available balance for the FOP (Sum of available balance for all budget pools)
Foundation Scholarship Restricted85A

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Same as Fund Class 85.
Revenue:
Revenue generated from outside agencies or persons.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Scholarship
Endowment Earning Split		850

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Same as Fund Class 85.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable scholarship accounts.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Scholarship
Endowment Earning Principal		851

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Same as Fund Class 85.
Revenue:
Revenue generated from interest earning on endowment scholarship principal.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Scholarship
Endowment Earning Term		852

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Same as Fund Class 85.
Revenue:
Revenue generated from interest earning on term scholarship endowments.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Scholarship
Endowment Earning Quasi		853

Description:
Gifted scholarship funds restricted based on donor agreement.
Transfers:
Same as Fund Class 85.
Revenue:
Revenue generated from interest earning on quasi scholarship endowments.
Allowed Expenses:
Expenses for scholarships are allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Fellowship Restricted86A

Description:
Gifted fellowship funds restricted by donor agreement.
Transfers:
Same as Fund Class 86.
Revenue:
Revenue generated from outside agencies or persons.
Allowed Expenses:
Expenses for fellowships allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance.
Available Budget:
FOAP: Available balance in budget pool
Foundation Fellowship
Endowment Earning Split		860

Description:
Gifted fellowship funds restricted by donor agreement.
Transfers:
Same as Fund Class 86.
Revenue:
Revenue generated from interest earning on endowments with multiple spendable fellowship accounts.
Allowed Expenses:
Expenses for fellowships allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Fellowship
Endowment Earning Principal		861

Description:
Gifted fellowship funds restricted by donor agreement.
Transfers:
Same as Fund Class 86.
Revenue:
Revenue generated from interest earning on endowment fellowship principal.
Allowed Expenses:
Expenses for fellowships allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Gifts
Endowment Earning Term		862

Description:
Gifted fellowship funds restricted by donor agreement.
Transfers:
Same as Fund Class 86.
Revenue:
Revenue generated from interest earning on term fellowship endowments.
Allowed Expenses:
Expenses for fellowships allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Foundation Gifts
Endowment Earning Quasi		863

Description:
Gifted fellowship funds restricted by donor agreement.
Transfers:
Same as Fund Class 86.
Revenue:
Revenue generated from interest earning on quasi fellowship endowments.
Allowed Expenses:
Expenses for fellowships allowed.
Non-Allowed Expenses:
No expenses (other than those listed in the "Expenses-Allowed" column) are allowed.
Budget Procedure:
Available budget automated by nightly adjustment based on Fund Balance
Available Budget:
FOAP: Available balance in budget pool
Principal Endowment871

Description:
Principal is permanent; required to be invested for perpetuity and cannot be used.
Transfers:
Same as Fund Category 87.
Revenue:
Revenue generated from outside agencies or persons that have restricted the purpose for which the investment income funds can be used; the principal is required to be invested for perpetuity and cannot be used.
Allowed Expenses:
Investment income can be expended for the restricted or designated purposes. This fund is for principal only; no expenses allowed.
Non-Allowed Expenses:
Principal can never be expended. No expenses allowed.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Term Endowment872

Description:
Similar to Fund Class 87-1, but donor specifies termination upon specific date or event.
Transfers:
Same as Fund Category 87.
Revenue:
Revenue generated from outside agencies or persons that have restricted the purpose for which the funds can be used; the principal funds are required to be invested for a stated period of time before they can be used.
Allowed Expenses:
Investment income can be expended for the restricted or designated purposes; at the expiration of the stated period of time the principal funds can be expended for the restricted or designated purposes.
Non-Allowed Expenses:
Principal cannot be expended during the stated period of time.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Quasi Endowment873

Description:
Foundation funds approved by the Foundation Board to be set aside and maintained as principal endowments. The Foundation Board may change the terms and conditions of the endowment or terminate the endowment by formal action.
Transfers:
Same as Fund Category 87.
Revenue:
Revenue generated from investment income earned on principal funds that are received as assigned by administrative action; the principal is required to be invested, and cannot be used, until such time as assigned by administrative action to close the fund.
Allowed Expenses:
Investment income can be expended for the purposes assigned by administrative action; at the time a decision is made to close the fund, the principal funds can then be used for the purposes as assigned by administrative action. No expenses allowed from this fund.
Non-Allowed Expenses:
No expenses allowed. If terminated, funds are returned to original source.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Annuity874

Description:
Gifts from outside agency or persons agreeing to give through their lifetime.
Transfers:
Same as Fund Category 87.
Revenue:
Same as Fund Category 87.
Allowed Expenses:
Same as Fund Category 87.
Non-Allowed Expenses:
No expenditures allowed during the term of the annuity.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Life Income and Similar875

Description:
Gifts from outside agency or persons of life insurance policy or other willed assets to the University.
Transfers:
Same as Fund Category 87.
Revenue:
Same as Fund Category 87.
Allowed Expenses:
Same as Fund Category 87.
Non-Allowed Expenses:
No expenditures allowed until the individual(s) named in the life income agreements die.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Unexpended91A

Description:
Typically reserved for accounting purposes.
Transfers:
Typically reserved for accounting purposes.
Revenue:
Typically reserved for accounting purposes.
Allowed Expenses:
Typically reserved for accounting purposes.
Non-Allowed Expenses:
Typically reserved for accounting purposes.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Unexpended Multi-year91B

Description:
Same as Fund Class 91.
Transfers:
Same as Fund Class 91.
Revenue:
Same as Fund Class 91.
Allowed Expenses:
Same as Fund Class 91.
Non-Allowed Expenses:
Same as Fund Class 91.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Reserved91C

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Reserved91D

Description:
Gifts from outside agency or persons of life insurance policy or other willed assets to the University.
Transfers:
Same as Fund Category 87.
Revenue:
Same as Fund Category 87.
Allowed Expenses:
Same as Fund Category 87.
Non-Allowed Expenses:
No expenditures allowed until the individual(s) named in the life income agreements die.
Budget Procedure:
Available Budget:
Reserved91E

Description:
Transfers:
Revenue:
Allowed Expenses:
Non-Allowed Expenses:
Budget Procedure:
Available Budget:
Unexpended Financed Multi-year91F

Description:
Same as Fund Category 91.
Transfers:
Same as Fund Category 91.
Revenue:
Same as Fund Category 91.
Allowed Expenses:
Same as Fund Category 91.
Non-Allowed Expenses:
Same as Fund Category 91.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Renewal and Replacement93A

Description:
Same as Fund Category 93.
Transfers:
Same as Fund Category 93.
Revenue:
Same as Fund Category 93.
Allowed Expenses:
Same as Fund Category 93.
Non-Allowed Expenses:
Same as Fund Category 93.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
Retirement of Indebtedness95A

Description:
Same as Fund Category 95.
Transfers:
Same as Fund Category 95.
Revenue:
Same as Fund Category 95.
Allowed Expenses:
Same as Fund Category 95.
Non-Allowed Expenses:
Same as Fund Category 95.
Budget Procedure:
Budgeted as required by Financial Accounting & Reporting
Available Budget:
FOAP: Available balance in budget pool
Investment in Plant97A

Description:
This fund class records all long-lived physical assets in service, construction in progress and outstanding indebtedness of the capital assets related thereto.
Transfers:
Same as Fund Category 97.
Revenue:
Same as Fund Category 97.
Allowed Expenses:
Same as Fund Category 97.
Non-Allowed Expenses:
Same as Fund Category 97.
Budget Procedure:
Budgeted as funding is allocated for construction purposes. Funds unexpended at project completion will be transferred to original source.
Available Budget:
FOAP: Available balance in budget pool
NOTE - * TTU is required to follow the State of Texas Purchasing Guidelines. Specific questions as to whether a fund can be used to purchase a particular item should be directed to the Purchasing Dept.