Agency/Org Coding Structure
Accounting transactions are charged or credited to expenditure and revenue centers. These
expenditure and revenue centers are referred to as agency/orgs. Each agency/org:
1. is assigned to one fund, with each fund having its own purpose and funding sources, e.g.,
State General Operating Fund, Summer Sessions, and Plant Project Fund (see table below
for a description of the accounting areas)
2. has an org manager who has overall responsibility for the agency/org (see FIN 203, “Org
Manager Responsibilities”)
3. may contain (a) revenues only, (b) expenditures only, or (c) both revenues and
expenditures and the corresponding agency/org fund balance.
The following table displays the general structure for agency/orgs commonly used by departments.
Agency/Orgs Commonly Used by Departments
Accounting
Area
Funds
General
Operating—
State
Tempe
campus
West campus
Polytechnic
campus
Downtown
Phoenix
campus
Third digit of
agency code is
1; first digit of
org code is 5.
Third digit of
agency code is 1;
first digit of org
code is 7.
Third digit of
agency code is
1; first digit of
org code is 4.
Number
Sequence
Third digit of
agency code is
1; first digit of
org code is 1.
Fund
Description
State funds.
Major
Funding
Sources
State appropriations, student tuition, and fees.
Prohibited
See FIN 401–03, “Prohibited Transactions.”
Transactions
Summer
Session &
Extension—
Hybrid
Number
Sequence
Revised 2/5/2013
Third digit of
agency code is
4; first digit of
org code is 1.
Third digit of
agency code is
4; first digit of
org code is 5.
Third digit of
agency code is 4;
first digit of org
code is 7.
Third digit of
agency code is
4; first digit of
org code is 4.
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Agency/Org Coding Structure
State/Local
Fund
Description
Self-supporting—calendar-year basis of accounting. Budgeting for
Summer Session is handled through the local budgeting process.
Major
Funding
Sources
Summer Session tuition and fees.
Prohibited
All Personal Services and All Other Operating expenditures must be
Transactions directly related to Summer Sessions instruction. Each dean or
designee will be responsible for responding to all auditing queries
regarding the colleges’ Summer Session budgets.
General
Local
Number
Sequence
Third digit of
agency code is
5; first digit of
org code is 1.
Third digit of
agency code is
5; first digit of
org code is 5.
Fund
Description
All accounting areas other than those listed elsewhere.
Major
Funding
Sources
Tuition
retained at
ASU,
investment
income,
indirect cost
recoveries, and
departmental
sales and
services.
Departmental
sales and
services, and
tuition
retained at
ASU.
Third digit of
agency code is 5;
first digit of org
code is 7.
Departmental
sales and
services, and
tuition retained
at ASU.
Third digit of
agency code is
5; first digit of
org code is 4.
Departmental
sales and
services.
Prohibited
See FIN 401–03, “Prohibited Transactions.”
Transactions
Auxiliary
Local
Number
Sequence
Revised 2/5/2013
Third digit of
agency code is
2; first digit of
Third digit of
agency code is
2; first digit of
Third digit of
agency code is 2;
first digit of org
Third digit of
agency code is
2; first digit of
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Agency/Org Coding Structure
org code is 1.
org code is 5.
code is 7.
org code is 4.
Fund
Description
Substantially
self-supporting
activities such
as residence
halls, Parking,
and
Intercollegiate
Athletics.
Substantially
self-supporting
activities such,
University
Center
Building (UCB)
services.
Substantially
self-supporting
activities such as
Student Health
Services.
Substantially
self-supporting
activities such
as Community
Health
Services,
Nursing.
Major
Funding
Sources
Residence hall
charges,
athletic events
ticket sales, etc.
Facility rental,
UCB, Parking
Student Health
Services, Student
Recreation
Center
Fees from
Community
Health Services
Prohibited
—See FIN 401-03 Prohibited Transactions
Transactions
Plant
Projects
Local
Number
Sequence
Third digit of
agency code is
6.
Third digit of
agency code is
6.
Third digit of
agency code is 6.
Third digit of
agency code is
6.
Fund
Description
Construction and remodeling projects and major capital purchases.
Major
Funding
Sources
Transfers in from various local funding sources, and external
financing.
Prohibited
See FIN 401–03, “Prohibited Transactions.”
Transactions
Sponsored
Projects—
Local
Number
Sequence
Agency code consists of 3 alpha characters.
Fund
Description
Grants and contracts restricted by donors and outside agencies for a
specific purpose. This area is handled by the Office for Research and
Revised 2/5/2013
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Agency/Org Coding Structure
Sponsored Projects Administration.
Major
Funding
Sources
Grants and contracts from governmental agencies and private
grantors.
Prohibited
Transactions outside of donors’ restrictions.
Transactions
Agency
Local
Number
Sequence
Third digit of
agency code is
7; first digit of
org code is 1.
Third digit of
agency code is
7; first digit of
org code is 5.
Third digit of
agency code is 7;
first digit of org
code is 7.
Third digit of
agency code is
7; first digit of
org code is 4.
Fund
Description
Funds held by
Tempe campus
as custodian for
universityaffiliated
organizations.
Funds held by
West campus
as custodian
for universityaffiliated
organizations.
Funds held by
Polytechnic
campus as
custodian for
universityaffiliated
organizations.
Funds held by
Downtown
Phoenix
campus as
custodian for
universityaffiliated
organizations.
Major
Funding
Sources
Miscellaneous revenue
Prohibited
Gifts, capital expenses, transfers in and transfers out.
Transactions
Financial
Assistance
Restricted
Number
Sequence
Third digit of
agency code is
9; first digit of
org code is 1.
Fund
Description
Financial assistance awarded to eligible students. These funds are
maintained by Student Financial Assistance. Recipients are selected by
departments when the aid provides for this selection.
Major
Grants from government agencies, gifts from private sources and
Revised 2/5/2013
Third digit of
agency code is
9; first digit of
org code is 5.
Third digit of
agency code is 9;
first digit of org
code is 7.
Third digit of
agency code is
9; first digit of
org code is 4.
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Agency/Org Coding Structure
Funding
Sources
university funds. All gifts restricted for financial assistance are
initially deposited to a financial assistance account and not a general
local account.
Prohibited
All transactions except financial assistance payments.
Transactions
General
Restricted
Number
Sequence
Third digit of
agency code is
9; first digit of
org code is 1 or
9.
Third digit of
agency code is
9; first digit of
org code is 5.
Fund
Description
Use restricted by outside donor.
Major
Funding
Sources
Gifts,
Gifts.
Technology,
and Research
Initiative Funds
(TRIF)
Third digit of
agency code is 9;
first digit of org
code is 7.
Third digit of
agency code is
9; first digit of
org code is 4.
Gifts.
Gifts.
Prohibited
See FIN 401–03, “Prohibited Transactions,” and any donor
Transactions restrictions.
For additional questions, contact your accountant in Financial Services.
Revised 2/5/2013
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