FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
Data Transformation
As we continue to integrate all UMHS data into one reporting system some transformation to the data from
MPathways is required. Although every effort has been taken to source the actual data from MPathways in its
purest form, there are a few exceptions required to facilitate both the Managerial and Financial Reporting
requirements for the Health System. With the goals of keeping all data in its purest form from MPathways, and
being transparent with all data transformations, this document describes the changes that are being made in
UMHS CONS.
Payroll Accounts
Each individual payroll account is split by earnings code. A suffix of ‘REG’, ‘OT’, ‘SPL’ or ‘TEMP’, is used to
identify each payroll category.
’
Indirect Cost – Federal
All indirect cost accounts within fund group FG0015 (currently only fund 25000) are moved to Indirect Cost Federal Account Group. Federal Indirect Cost accounts will have a suffix of ‘F’.
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
Indirect Cost – Non Federal
All indirect cost accounts within fund group FG0016 (currently only fund 25000) are moved to Indirect Cost –
non Federal Account Group. Non Federal Indirect Cost accounts will have a suffix of ‘NF’.
Operating Gifts
For all accounts in the Account Group ‘Gifts Income’, activity in Fund 30000 will remain in Operating Revenue
as Operating Gifts. Operating Gift accounts will have a suffix of ‘OG’.
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
Endowment Gifts
For all accounts in the Account Group ‘Gifts Income’, activity NOT in Fund 30000 or Fund Group 14 – Fixed
Asset and Debt Service (8xxxxx Funds) will move to Non-Operating Income as Endowment Gifts. Endowment
Gift accounts will have a suffix of ‘EG’.
Construction/Capital Gifts
For all accounts in the Account Group ‘Gifts Income’, activity in Fund Group 14 – Fixed Asset and Debt Service
(8xxxxx Funds) will move to Non-Operating Income as Construction Gifts. Construction Gift accounts will have
a suffix of ‘CG’.
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
Construction In-Progress (CIP)
Each month an automated process is run by campus to create a journal entry that sweeps capital expenses
from the Income Statement to the balance sheet. The credit on the Income Statement and the debit on the
Balance Sheet are a sum of all activity in specific chartfields. There is a slight difference between the Hospital,
Medical School, and EVPMA. The table below shows the logic behind the system created journal entry that is
booked during 4th business day of the month by ITS.
Hospital
Chartfield Criteria
Account
UM_CIP_ACCOUNT/Capitalized
UM_CIP_ACCOUNT/All_Expense
UM_CIP_ACCOUNT/All_Expense
UM_CIP_ACCOUNT/All_Expense
Department
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
System Created Journal Entry
Debit
Credit
DeptID Fund
Account DeptID
330000 86500 614410
330000
Funds
80000
Account
171700
Fund
86500
80500
171700
330000
86500
614410
330000
86500
81500
171700
330000
86500
614410
330000
86500
82500
171700
330000
86500
614410
330000
86500
Medical School
Chartfield Criteria
Account
UM_CIP_ACCOUNT/Capitalized
Department
(230000–309499, 570000,
678600, 997000-997499,
997501-997999)
(UM_PLAN_ORG/MED_SCHOOL)
Funds
80000
Account
171700
System Created Journal Entry
Debit
Credit
DeptID Fund
Account DeptID
997000 86000 614410
997000
Fund
86000
Listed below are the Accounts used for recording capital transactions in the general ledger on capital fund;
80000,80500,81500,82500,86000,86500.
Revenue Account
Expense Accounts
Expense Accounts (con't)
400100
State Appropriation
600000
Fin Aid-Univ Grant
619915
400110
SFSF-Nonoperating
600010
Scholarship/Grant - UG
Res
619916
FGP Reimburse
Hospital Rent
Clinic Expenses Reimb
400111
400200
SFSF-Capital
University Application
Fees
University Course
Fees
600020
Scholarship/Grant - UG
Non-Res
Fellowship/Grant - Grad
Res
619917
Admin Services
619918
PathTechSvcs
400300
600030
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
400400
University
Registration Fees
600040
Fellowship/Grant - Grad
NonRes
619919
Int Med Hosp
400500
Tuition
600050
619920
PrimCareMalpr
400525
Tuition Bad Debt
600070
Fellowship/Grant - Grad
ProRes
Fellowship/GrantGradProNonRes
619921
Ph.D Svcs
400550
HRD Catalog Course
Revenue
600080
StipNonDegCand,PostDo
c,ResFel
619925
Med Sutures/Wound
Clos Supply
400575
HRD Custom Course
& OD Revenue
600110
Stipend - UG Res
619935
I.V. Solution/Sets
400600
Other Student Fees
600120
Stipend - UG Non-Res
619936
I.V. Sets and Tubing
400650
Forfeited Enrollment
Deposits
600130
Stipend - Grad Res
619950
Research Patient Care
400655
Under Grad
Application Fees
600140
Stipend - Grad NonRes
619960
Clinical Research Pro
Fees
400660
Election Fees
600150
Stipend - Grad ProRes
619975
Med Instruments &Surg
Supplies
400665
Orientation Fees
600170
Stipend GradProNonRes
619976
Cadaver
400700
Scholarship
Allowance
600200
Fin Aid-Mich Grant
619980
Medical Surgical
Implants
405000
Priv/Fam Fdns Or
Char Trts
600400
Fin Aid-Dental Mich Grant
619981
Clinical Programs
405075
Gifts Processed in
DART
600600
Fin Aid-MI Adult Parttime
Grnt
619982
Overhead Transfer Radiology
405080
UMHS Non Operating
Gifts
600800
Fin Aid-MI Educ Opp
Grant
619983
Implants,
Biological/Tissues
405150
Gifts By Will
(Bequests)
601000
Fin Aid-MI Comm Coll
Scholar
619984
Implants,
Cardiothoracic
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
405200
Restricted Gifts
Construction
601200
Fin Aid-MI Scholar Award
619985
Implants,
Electrophysiology
405210
Accrued Gift Revenue
601400
Fin Aid-MI Competitive
Sclrshp
619986
Implants, General
405225
Gifts - Special
Handling
601600
Fin Aid-Mich Annual
Giving
619987
Implants, GI/GU
405300
Gift Receipts - Control
601800
Fin Aid-Met
619988
Implants, Intervt.
Cardiology
405350
Underwriting Gifts
602000
Fin Aid-Architecture MI
Grant
619989
Implants Neurological
405351
Underwriting Business
602200
Fin Aid-Architecture Grant
619990
Implants, Opthymology
405352
Underwriting Nonprofit
602400
Fin Aid-Dental Univ Grant
619991
Implants, Orthopedic
405353
Underwriting - State
Colleges
602600
Fin Aid-Supplemental
EOG
619992
Implants,
Otolaryngology
405375
Religious
Organizations
602800
Fin Aid-Um Achievement
Award-I
619993
Implants, Plastics
405450
Trusts By Will
603000
Fin Aid-Scholar Recog
Award
619994
Implants, Spine
405525
Living Inds-TrustVoluntary Tr
603200
Fin Aid-Um Achievemnt
Award-CC
619995
Implants, Vascular
405600
Misc Sources
Voluntary Trsfr
603400
Fin Aid-Regents/Alumni
Scholar
620000
General Insurance
405620
Gift in Kind
603600
Fin Aid-Amer Indian
Grant
620010
Insur. Loss - Curr Yr
Incurred
405625
Gifts from Other
Organizations
603800
Fin Aid-Pell Grant
620011
Insur. Loss - Curr Yr
Act. Adj
405675
Federal Cost
Reimbursable Rev
604000
Refundable
Schlrshp/Flwshp Adj
620012
Insur. Loss - Prior Yr
Incurrd
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
405750
Federal Fixed Price
Revenue
604200
Fin Aid-Nat Merit
Schlrshp
620013
Insur. Loss - Prior Yr
Act Adj
405825
Federal LOC
Revenue
604400
Fin Aid-Detroit Compact
620014
Insur. Loss - Discount
Curr Yr
405900
Fed Grants Revenue
Non-LOC
604600
Fin Aid-Wade McCree
620015
Insur. Loss - Discount
Pr. Yr
405975
LOC Revenue
Adjustment
604800
Fin Aid-OFA Grant
620030
Risk management
Premium Rebate
406025
Other Non-Federal
Spon Revenue
605000
Fin Aid-Federal Grant
620040
Veritas Premium
Rebate
406050
Publicly-Held Corp
Inv Revenue
605200
Fin Aid-Perkins Loan
620050
Malpractice Insurance
406125
Professional Fdns Inv
Revenue
605400
Fin Aid-Health Prof Loan
620060
Claim Recovery Commercial
406200
Corp Fdns Invoiced
Revenue
605600
Fin Aid-Private Schlrshp
620070
Claim Recovery - Trust
406275
State Build Authority
Revenue
605800
Fin Aid-Private Loan
620080
Claim Recovery Captive
406350
Misc Sources
Invoiced Revenue
606000
Refundable
Schlrshp/Flwshp
620090
Insurance Deductible
406351
Revenue Reim FICA Non-Fed
606200
Faculty Awards, Misc
Form X
620100
Hlth Exp-Reinsurance
406352
Rev. Reimb Hlth Ins Non-Fed
606400
NRSA Stud Aid-Degree
Candidate
620110
Insurance Premium
Expense
406353
Rev. Reimb Other
Ben - Non-Fed
606600
NRSA Scholar/Flwshp
Non-Degree
620120
Worker's Comp Claim
Exp.
406400
SFSF-Nonoperating
606800
Non-Rfndbl
Schlrshp/Flwshp
620121
Medical Case Mngment
Expenses
406401
SFSF-Capital
607000
Rfnd Only
Schlrshp/Flwshp
620125
Non-Occ Claim
Expense
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
406402
Federal Pass ThruCapital
607200
Dir Stafford LoanSubsidized
620130
Property Claim
Expense
406425
State Agency
Grants\Contracts
607400
Dir Stafford LoanUnsubsidized
620140
Liability Claim Expense
406500
Local Gov't
Grants/Contracts
607600
Direct Plus Loan
620150
Insurance Claim
Recovery
406575
Foreign Funding
607800
Rfnd Only
Schlrshp/Flwshp Adj
620160
Claims Adjustment
Expenses
406650
Prof Foundation Gifts
608000
Stipend Non-Degree
Candidates
620200
Rebill Credit
406725
Grants & (K's) Misc
Source-PBR
608200
Stipnd Non-Deg Cand
Inelig F/B
620210
Nursing MNA Reg
Rebill
406800
Yearend NonFed Rev
Adj-Rec'ble
608300
Stipend Non-Degree
Foreign Can
620220
Nursing NA OT Rebill
406801
Yearend NonFed Rev
Adj-Deferra
608400
Stipend-House Officer
Fellow
620230
Nursing MNA Reg
Bonus Rebill
406875
Publicly-Held Corp
Gifts
608600
Stipends Degree Cand
Spon Stud
620231
Nursing MNA Temp
Bonus Rebill
406950
Closely-Held(P/P)
Corp Gifts
608700
StuPubs-Stipend
ScholarshipPmt
620240
Nursing MNA Temp
Rebill
407025
Corp & Comp Fdns
Gifts/Grts
608701
StuPubs-Goal Att Schol
Pmt
620250
Chairman's Tax
407100
Priv/Fam Fdn Or Char
Trst Inv
608702
StuPubs-Sales
Scholarship Pmt
620251
Rebill SOD Overhead
407175
State Approp Rev Construct
608800
Direct Applicat By Fin Aid
Ofc
620252
Rebill DFA Indirect
Oper Exp
407250
Yearend Fed Rev
Adj-Receivable
609000
IRS Rptd Stipd-Forgn
Enroll
620253
Rebill Institutional
Rmbrsmnt
407251
Yearend Fed Rev Adj
- Deferral
609200
IRS Rptd Dir AppliedForeign
620260
Contract Nursing Rebill
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
408000
Interest Income
609400
IRS Rpd Stipd-Forgn Enrl
& Reg
620261
Contract Nursing Bonus
Rebill
408100
Interest Income On
Mortgages
609600
Tuition Non-Degree
Candidates
620272
Rebill Postage Exp
408200
Unrealized Gain/Loss
On Invest
609800
Non-Rfndbl
Schlrshp/Flwshp Adj
620280
Office Regular CSR
Rebill
408250
Unrealized Gain on
Pool Endow.
609810
Grant-In-Aid Books and
Supp
620290
Office Temp CSR Rebill
408300
Univ Invest Pool
Income Alloc
610000
Bldgs - General Contracts
620291
Office Overtime CSR
Rebill
408301
Univ Invest Pool
Income Adjust
610025
Bldgs - Floor Structure
620300
AH Tech CSR Rebill
408400
Realized Gain/Loss
on Inv
610050
Bldgs - Floor Cover
620310
AH Tech Temp CSR
Rebill
408401
Withdrawal Gain/Loss
610075
Bldgs - Foundation
620344
Rebill Telephone Exp
408450
Endowment Gain
Distribution
610100
Bldgs - Frame
620416
Rebill Supply Expense
408500
Endowment
Appreciation
610125
Bldgs - Walls Exterior
620420
Rebill Imaging Disk
Grwth
408700
Investment Income
610150
Bldgs - Roofs Structure
620430
Rebill Imaging Disk
Rplc
408701
Income from Funds in
Trust
610175
Bldgs - Roof Cover
620488
Rebill Plant Expense
408702
Inc from Uncon Joint
Ventures
610200
Bldgs - SOM ODC Fees
620500
Rebill Plant Hsptl Shop
408703
Life Insur. Income
Adjustment
610225
Bldgs - Site Preparation
620560
Rebill Contract Svc Exp
408704
Endow Int Earnings
Accrual
610230
Bldgs – Furniture
620632
Rebill Food Expense
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
408705
Income from Sale of
Subsidiary
610250
Bldgs - Heat / Vent / Air
Cond
620650
Rebill Public Safety
Expense
408706
Interest Rate Swap
Gain/Loss
610275
Bldgs - Elevators
620701
Rebill Clin Exp ReimbPayroll
408750
Endowment Income
Distribution
610300
Bldgs - Fire Protection
620704
Rebill Medical Supply
Exp
408800
Investment IncomeAccrued
610325
Bldgs - Lighting &
Electrical
620705
Rebill Clinic Exp Reimb
Comm
408900
Investment IncomeSecurity Inv
610350
Bldgs - Piping & Plumbing
620706
Rebill Rent Expense
409000
Investment Expense
610375
Bldgs - Const/Exterior
620707
Rebill Billing Office Exp
410000
General Recharge
Revenue
610400
Bldgs - Architect
620720
Capital Funding
Allocation
410025
BOR Recharge
Revenue for B & F
610425
Bldgs - Architect Internal
620750
Rebill Compliance
410026
DPSS Recharge
Revenue
610450
Bldgs - Fees
620751
Rebill Dept Commit for
Svcs
410040
MHealthy Wellness
Prgm Rchrg
610475
Bldg - Contractor
Retentions
620752
Rebill Hospitalists Supt
Agrmt
410050
Premium Revenue Internal
610500
Bldgs - Const/Interior
620753
Rebill Support for
Services
410051
Returned Premiums
610525
Bldgs - Invest Inc Bonds
Prds
620754
Rebill for Dept Prjct
Support
410052
Ceded Written
Premiums
610550
Bldgs - Capitalized Intrst
Exp
620755
Rebill Srvcs - Patient
Billing
410053
Change in Prepaid
Reinsurance
610575
Bldgs - Legal & Admin
Expense
620756
RB Primry Care Phys
Admn Supt
410060
Change in Unearned
Premiums
610600
Bldgs - Telephone
Installation
620757
Rebill Srvcs for Offsite
Labs
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
410100
Copy Machine Internal
610625
Bldgs - Federal Funding
620758
Rebill Prmry Cr Phys
Sal Supp
410200
Telephone - Internal
610630
Construction-Stores
Billings
620759
Rebill Admin Faclty
Salry Supp
410300
Postage - Internal
610650
Asbestos Removal
620760
FGP/ACS Integration
Adj Rebill
410400
Unit Designated Internal
610675
Arch & Engin Svc-L & LI
620761
CS Provider/ Physcn
Supp Rebil
410410
Merchndse
Concessions-Internal
610700
Plant Supervision For L &
LI
620762
ACS Margin Improv
Sharing Rebl
410415
Rental RevenueInternal
610725
Other Land
Improvements
620763
UMHS Malpractice
Support
410420
Usage Rev/Green
Fees-Internal
610730
Roads / Driveways /
Walks
620764
Inter-UMHS Payments
410425
Golf Cart Rental RevInternal
610735
Landscaping
620776
Rebill Pharm Supp Exp
410430
Membership
Revenue-Internal
610750
Land/Building Purchases
620800
Rebill Virtual Server
Svc
410435
Other Facility RevInternal
610900
Info Tech - Capital
Expenses
620801
Rebill Virtual Desktop
Srvc
410500
Project Supply Cost Internal
610910
Info Tech-Capitalized
Salaries
620802
Rebill Value Storage
410550
HRD Catalog Course
Revenue
611000
Telephones &
Accessories
620803
Rebill Mainstream
Storage
410575
HRD Custom Course
& OD Revenue
611005
Telephone Network Fees
620804
Rebill - HPC Service
410600
Laundry - Internal
611010
Telephone Admin Fees
620848
Rebill Hospital Laundry
410601
Medical Inn - Internal
611015
Telephone Calling Card
620849
Rebill Campus Laundry
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
410610
MCARE POS
Payments - Internal
611020
Telecom Installation Fee
620850
Rebill SRC Network
410615
Graduate Care Pmts Internal
611025
Telephone Auth. Code
Fees
620860
Rebill Dental Stores
410620
MCARE Payments Internal
611050
Telephone Service/Repair
620900
Plumbing Contractor
410700
Indirect Cost - Internal
611100
Telephone Equipment
Rental
620910
Plumbing Labor
410750
Gate Revenue Internal
611150
Cellular Phone
620912
Boiler Contractor
410800
Institution Overhead Int.
611200
Pagers
620914
Boiler Labor
410900
Revolving Balance Internal
611250
Long Distance
620916
Boiler Supplies
411000
Project Labor Cost Internal
611300
Local Phone Calls
620918
Carpentry Contractor
411100
Project FB Cost Internal
611350
Facsimile
620920
Carpentry Labor
411101
Pharmacy Supplies Internal
611400
Remote Locat ITCom
620922
Carpentry Supplies
411200
Project Temp Salary Internal
611450
Service Requests ITCom
620924
Mason Contractor
411300
Gain Sharing
Proceeds
611475
Voice Services ITCom
620926
Mason Labor
411400
Patient Care - Internal
611500
Local Charges ITCom
620928
Mason Supplies
411410
Patient Care-RVUInternal
611550
Equip,Line,Feature Rntl
ITCom
620930
Plasterer Contractor
411500
Primary Care Reimb.
- Internal
611600
Long Distance Calls
ITCom
620932
Plasterer Labor
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
411600
Ph.D. Faculty Reimb.
- Int.
611650
Centrex
Equip,Line,Feature Rtl
620934
Plasterer Supplies
411700
Phys. Admin Svcs
Reimb - Int.
611700
Telecom Svc (Not Incldg
Umtel)
620936
Paint Contractor
411800
Fixed Transfers Internal
611800
Backbone Data Circuit &
Svcs
620938
Paint Labor
411810
Other
Reimbursements from
HHC
611801
Affiliate Data Circuit
620940
Paint Supplies
411820
Billing
Reimbursement
611802
Dial-In Lines
620942
Mover Contractor
411900
Receivable Proceeds
- Internal
611803
Tail Circuits
620944
Mover Labor
412000
Primary Care Subsidy
- Int.
611805
NOC Service Recharge
620946
Mover Supplies
412100
Teaching & Admin Internal
611806
Surcharge Dial-In
Svcs(Global)
620948
Electrician Contractor
412102
Institutional Dev. Internal
611807
Surcharge Dial-In Svcs
(800)
620950
Electrician Labor
412200
Capitation Income Internal
612100
Computer Software
620952
Electrician Supplies
412220
Document & Imaging
Recharge
612110
Business Software
Maintenance
620954
Trade & Maint Supplies
412300
Labor Recovery Internal
612120
Demo Software
Production Cost
620956
Window Cleaning
412400
Recovery W/O Labor
- Internal
612150
Computing Operations
620958
Carpet Cleaning
412500
Inventory Recovery Internal
612200
Computing Processing
620960
Residential Cleaning
412550
Steam Sales Internal
612230
Database Purchase &
Rental
620962
Flooring
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
412600
Electric Sales Internal
612300
Computing Signon
620963
Pest Control
412625
Chilled Water Sales Internal
612350
Computer Programming
620970
Rebill Custodial
Expense
412650
Boiler Service Internal
612400
Data Processing
620972
Rebill Security Expense
412700
Water,Sewer & Storm
- Internal
612440
OIT Server Fees
621000
Maintenance Contracts
412750
Natural Gas Sales Internal
612445
OIT Digital Learning
621001
Instrumentation
Contracts
412800
Fuel Oil Sales Internal
612500
CATI/CAPI Programming
Service
621002
Mechanical Maint
Materials
412850
LP Gas Sales Internal
612550
Micro Consulting Services
621003
Mechanical Maint
Contracts
412900
Parking Permit Internal
612600
Data Management
Services
621004
Instrumentation
Materials
412905
Board Revenue Internal
612700
Rack & Server Utilization
Expe
621005
Structural: Contractors
& Repr
412910
Sundry Revenue Internal
613000
Athletic Fees
621010
Plant Work Request Materials
412915
Conference Meals Internal
613005
GradCare Referral
Payments
621011
Engr Customer Proj
Mat
412916
Conference Lodging Internal
613010
M-Care Referral
Payments
621012
Engr Infrastructure Proj
Mat
412920
Gratuity - Internal
613100
Subject Fees
621013
Engr Maint Project Mat
412930
Off Site Revenue Internal
613101
Subject Expense
Reimbursement
621014
Engr Energy Project
Mat
412940
On Site Revenue Internal
613102
Human Subject
Incentives
621030
Plant Operations
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
412950
China - Internal
613103
Other Human Subject
Expenses
621060
Grounds Maintenance
412960
Setup - Internal
613105
Payment for Student
Fees
621061
Snow Removal
Materials
412970
Flowers & Decor Internal
613110
Readers' Fees
621062
Snow Removal
Contractors
412980
Room Revenue Internal
613115
HRD Catalog Course Fee
621070
Landscape Arch &
Materials
412990
Equipment Rental Internal
613120
Series Editor Fees
621071
Horticultural Materials
413100
Indirect Cost
Recovered
613125
HRD Custom Course &
OD Fees
621072
Forestry Materials
413200
Indirect Cost Recov
Reversal
613130
Misc Author/Editor Fees
621073
Turf Maintenance
413220
Open Account for use
613135
Photo / Electronic Media
Srvcs
621090
Maintenance & Repair
413250
I/C Rev Trsf Fr
Sponsored Prog
613140
Fees for Distributed Titles
621100
Safety Equipment &
Supplies
413275
Fed Gov't Trsf from
Spons Prog
613145
Animal Quarters Fee
621106
Testing Equip
Material/Repairs
413300
Toll Call
Reimbursement
613150
Royalty Expense
621110
Insulation Materials
413305
Transcript Fee
613155
MCard Fees
621130
Insulation Contractor
413310
Other Student
Revenue
613160
Sales Commissions
621145
Construction Activity
413320
Board Revenue External
613170
Award Entry Fee
621151
Elevator Maintenance
413340
Sundry Revenue External
613171
ISDN/Studio Rental
621157
Landscape Architecture
L&M
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
413341
Non-Enrolled Fee
613172
Wire/Draft Services
621158
Grounds Labor and
Materials
413342
M-POS Payments
613173
Program Fees
621159
Grounds Garage L&M
413343
GradCare Payments
613174
Satellite Distribution
621160
Building and Hardware
Supplies
413344
M-Care Payments
613175
Certification Fees
621161
Fume Hood Repair
Materials
413345
Dining Room Sundry
613200
Credit Card Service Fees
621162
Motors & Drives
413346
Snack Bar Revenue
613220
Document & Imaging
Fees
621163
Door Frames, Locks &
Hardware
413350
Blue Bucks - NonBoard
613225
Bank Fees-Other
Charges
621164
Card Reader
Equipment
413352
Blue Bucks - Board
613226
Bank Fees-Lockbox
Services
621165
Plumbing Supplies
413355
Dining Dollars - Board
613227
Bank Fees-Reporting
Services
621166
HVAC Supplies
413357
Absentee Revenue Snack Bar
613228
Bank Fees-Reconciliation
Svcs
621167
Irrigation Supplies
413358
Absentee Revenue Board
613229
Bank Fees-General
Account Svcs
621168
Refuse/Recycle
Services L&M
413360
Gate Revenue
613230
Bank Fees - Wire/Draft
Fees
621170
Building Services L&M
413362
Conference Revenue
Sharing
613231
Bank Fees-Earnings
Credit
621175
Moving/Trucking L&M
413363
Non-Conf Guarantee
Payments
613232
Bank Fees-Disbursement
Svcs
621180
Rubbish Removal
413364
Post Season Conf
Distribution
613233
Bank Fees-Depository
Services
621190
Utilities Labor & Mat.
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
413365
Other Post Season
Revenue
613234
Bank Fees-ACH Services
621210
Recycling
413366
Food Concessions
613235
Bank Fees-Vault Services
621211
Document Shredding
413367
Merchandise
Concessions
613250
Research & Development
621240
Hazardous Waste
413368
Game Day Program
Sales
613255
Chemical Analysis Fees
621270
Other Operations and
Maint.
413369
Other Publication
Revenue
613260
Facility Use Fees
621280
Water Treatment
413370
Gratuity - External
613265
Microarray Core Service
Fees
621281
High Purity Water
413375
Student Application
Fees
613270
Histology Service Fees
621282
Pumps
413376
Orientation Fee
613275
MicroCT Core Services
Fees
621283
Coils
413377
Forfeited Enrollment
613280
Lurie Facility Expense
621284
Direct Digital Controls
413380
Student Course Fees
613305
Engineering Consulting
621285
Refrigerant
413385
Student Registration
Fees
613310
Contractors
621286
Steam Traps
413390
Duplication
Reimbursement
613350
Recharged Operating
Expenses
621287
Filters & Belts
413400
Postage
Reimbursement
613400
ISR Services
621288
Lighting Supplies
413410
Miscellaneous
Reimbursement
613450
Recharge Administrative
Exp
621300
Utilities
413420
Commissions External Sources
613460
OSEH Services
621320
Parts
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
413422
Tape Sales - Taxable
613500
Legal Expenses
621321
Tools
413423
Tape Sales - Non
Taxable
613550
Audit Services
621330
Steam
413424
Tower Leases
613600
Interunit Payments
621360
Hoover - Steam
Distribution
413425
Studio Rental Taxable
613650
Recharge Fac/Utility
Expenses
621420
Rebilled - LP Gas
413426
Studio Rental - Non
Taxable
613660
DPSS Recharge Exps.
621450
Rebilled - Natural Gas
413427
Premium Sales
613700
Office Services
621480
Purchased - Natural
Gas
413428
Spot Announcements
613750
Courier Services
621490
Purchased - LP Gas
413429
Trades for Services
613800
Evaluation & Exam
Service
621540
Rebilled - Water &
Sewer
413430
Television Rights
613900
Duplicating
621570
Purchased - Water &
Sewer
413431
Radio Rights
613950
Other Services
621630
Rebilled - Electricity
413432
Television Advertising
614020
Prefabricated Structures
621660
Purchased - Electricity
413433
Radio Advertising
614040
Recordings
621720
Rebilled - Fuel Oil
413434
Corporate
Sponsorship Revenue
614045
Audio Data Storage
Supplies
621750
Purchased - Fuel Oil
413435
Hospitality Tent
Revenue
614051
Mgmt Fee-Maint & Repair
621870
Depreciation
413436
Conf Corp. Spons.
Distribution
614052
Mgmt Fee-General
Expense
621880
Gasoline Recharges
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
413437
Value-In-Kind
Sponsorship
614053
Mgmt Fee-Utilities
621900
Depreciation-Land
Improvements
413450
Facility Rental
614054
Mgmt Fee-Salaries &
Benefits
621920
DepreciationInfrastructure
413460
Steam Sales External
614060
Equip Fabrication-Spon
Only
621930
Depreciation-Buildings
413470
Electricity Sales External
614090
Xerox Equip Equity
Payments
621960
Depreciation-Building
Equip
413480
Other Utility Revenue
- Ext.
614100
Patient Clinical Medical
Equip
621990
DepreciationEquipment
413490
Staff Permit Revenue
614105
Capital Leases
621995
Deprec-Library
Acquisitions
413500
Student Permit
Revenue
614120
Operational Equipment
Leases
622020
Deprec-Leasehold
Improvements
413510
Guest Parking
Revenue
614150
Equip Equity Pymt-Internl
Loan
622040
Interest Expense
413520
Parking Refunds
614200
Gift in Kind-Non Capital
622041
Capitalized Investment
Income
413530
Meter Revenue
614240
Equip - Federal
Accountability
622042
Capitalized Interest
Expense
413540
Prior Period Income
614300
Sponsored Owned
Equipment
622050
Financing Costs
413550
Special Events
Revenue
614320
Third Party Owned
Equipment
622080
Fixed Rate Debt
413560
Lot Rental
614330
Spon Owned Equip Component
622110
Amortization of Bond
Costs
413565
Facility Usage
Revenue
614340
Video Services ITCom
622120
Loss on Defeasance of
Debt
413570
Golf Cart Rental
Revenue
614392
Cash Over and Short
622140
Electric Duct Lines
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
413575
Membership Revenue
614395
CATI Hardware Recovery
622170
Rebilled - Street
Lighting
413580
Other Facility
Revenue
614400
Field Hiring & Training
622200
Outlying Boiler
Maintenance
413585
Facility Cost
Reimbursement
614408
Inventory Spoilage
622210
Rebilled Boiler Service
413630
Inventory Sales External
614410
Capital Asset Acquisitions
622230
CPP - Steam
Distribution
413720
Royalty Income
614412
Merchandise Purchases
622260
CPP - Steam Dist Sat.
Boiler
413725
Foreign Royalty
Income
614415
Inventory Adjustment
622290
CPP - Electric
Distribution
413730
M-Den Royalty
Income
614416
Cost of Goods Sold
622320
N Campus - Electric
Dist
413740
Guarantee & Other
Team Income
614417
Obsolescence Expense
622330
CHW-Chilled Water
Distribution
413745
Ticket Handling
Revenue
614420
Non-Capital Equipment
622340
ISS-CPP Electric
Distribution
413810
Services Income
614422
Appliances (less than
$5,000)
623000
Payments to Michigan
Union
413820
Gross Sales UMPress Titles
614425
Electrical Supplies
623015
Payments to Michigan
League
413825
Sales Returns UMPress Titles
614430
Shop Supplies
623020
Payments to University
Housing
413830
Gross Sales - Dist.
Titles
614435
Premium Supplies
623030
Payments to Pierpont
Commons
413835
Sales Returns Dist.Titles
614440
Office Supplies
623045
Payments to University
Club
413840
Sale of Rights
614445
COGS Project Billing
MStores
623060
Payments to Int.
Athletics
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
413850
Permissions Income
614446
Project Billing from
MStores
623100
Plt Asset DispL,LI,Bldg,Infra
413900
Sales Tax Revenue
614450
Stores Rental Pool
623103
Other Non-Operating
Expenses
413910
Camps - Staff Board
Revenue
614455
Custodial Supplies
623105
Plant Assets DispEquip&Libr A
413920
Camps - Student
Board Revenue
614460
Payments to Life
Annuitants
623107
Gain On Asset DispEquip&Libr
413930
Camps - Guest Board
Revenue
614465
Mattresses
623109
Loss On Asset DispEquip&Libr
413940
Camps - Store Sales
Revenue
614470
Gen Fnd/Studnt Fee
Allocation
623114
Plt Assets-Add Equip &
Libr Ac
413950
Camps - Other
614475
Shared Srvc Clearing
Account
623128
Plt Assets-Adj Equip &
Libr Ac
413960
Conference Lodging External
614480
Equipment Use ChargeInterfund
623130
Plant Assets Transfers
413965
Conference Meals External
614510
Photo Cop, Fax Mach &
Printers
623132
Plant Assets Other
ACQ's
413970
Restaurant Revenue
614525
Publication Design & Dev
623200
Space Rental - Non
Lease
413990
Rental Income
614526
Web Design &
Development
623205
Space Rental-Non
Capital Lease
414090
Other External
Revenue
614530
Copywriting
623220
Fulfillment
414100
Build America Bonds
Income
614540
Advertising
623250
Remodeling & Design
414170
Agency Fund Deposit
614545
International Marketing
Exp
623300
Student LoanAdjustments
414200
Agency Trsf In (offset
624390)
614546
Publicity Expense
623335
Student Loan-Govt
Reimb
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
414260
Non-Gift Rev From
Fund Raising
614547
Exhibit Expense
623340
Student Loan-Clearing
414270
OTT - Royalties
Distributed
614548
Seasonal Catalog/Trade
Ad Exp
623370
Stud Loan-Late Fee
Exp Offset
414350
Revenue From
Depart Activity
614569
Wellness Program
623405
Collection Agcy_Lit
Exp_Offset
414355
Prem Rev - Ext.
Group Billings
614570
Agency Fund Payments
623440
Cancellation Cost
Institution
414360
Prem Rev - Secure
Plan
614571
Damages (Damage
Deposits)
623475
Cancellation Costs
Federal
414365
Premium Revenue Other
614572
Entertainers & Bands
623480
Student Loan Expense
414370
Premium Revenue Refunds
614573
Prize Gifts & Svc AwdsNonEmps
623700
U Transp Svcs Fuel
414375
Prem Rev - Agent
Fees
614574
Initiation & Rush
623710
U Transp Fuel
Deliveries
414380
Prem Rev - Rev
Reductions
614575
Movies
623714
U Transp Maint &
Repairs
414385
Prem Rev - Genesee
County
614576
Officers (Lodging,
meals,..)
623720
U Transp Bus
Operations
414390
Prem Rev - Jackson
County
614577
Photographs
623721
U Transp Daily Rental
414395
Premium Revenue ABAD
614578
Petty Cash
623722
U Transp Temp Lease
414396
Premium Revenue TANF
614579
Productions
623723
U Transp Yearly Lease
414397
Premium Revenue OAA
614580
Refreshments
623724
U Transp Late Cancel
414400
Prem Rev - Oakland
County
614581
Social Events
623728
U Transp Leases &
Rentals
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
414405
Prem Rev Washtenaw County
614582
Special Event
623756
Supervision Travel
414410
Prem Rev - Wayne
County
614583
Tickets
623770
Other Travel
414415
Prem Rev - Livingston
County
614584
Clothing and Apparel
623784
Interviewing - Food
414420
Prem Rev - Other
Counties
614585
Advance Checks
623798
Interviewing - Travel
414425
Prem Rev - MR Grp
Rider
614586
Negative Revenue
(Validating)
623820
Recruiting - Hosting
414430
Premium Rev.Medicaid CAHCP
614587
Complimentary Copies &
Related
623826
Trainee Travel
414435
Prem Rev - MI Child
614600
Artwork
623830
Recruiting - Travel
414440
UM Share Of Cancels
Fed Reimb
614630
Bad Debts
623832
Profess. DevelopmentTravel
414445
Prem Rev - Medicaid
Maternity
614631
Bad Debts HomeCare
623835
Post Season Air
Transportation
414450
Prem Adj - Medicaid
QAAP
614640
Amortization Expense
623836
Post Season Ground
Transport
414530
UM Share of Cancels
Due Fr Fed
614660
Conferences
623837
Post Season
Hotel/Meals
414620
Fed Capital Contrib
To Fed SL
614690
Agency Donations
623840
Consultant Travel
414710
UM Capital Contrib
To Fed SL
614700
Recognition Mementos
623868
Registration Fees
414720
Operating Interest
Income
614710
Participant - M
624000
ITD-UMCE Charge
414800
Penalty Fees
614711
Participant - L
624014
ITS Use Charge
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
414885
Penalty Fees from
Stud Lns
614712
Participant - R
624028
Use Charge Lab Animal
Medicine
414890
Penalty Fees
Cancelled
614713
Participant - D
624042
Use Charge PML
Facilities
414894
Off Site Revenue External
614714
Participant - O
624056
Use Charge Res VesMysis
414898
On Site Revenue External
614715
Participant - T
624084
Use Charge Equipment
414914
Common Area
Revenue
614720
Employee Development
624093
Use Chg Lab Animal
Med - QAF
414918
China - External
Revenue
614740
Bakery Non-Store
624094
Animal Purchases Non Fed
414922
Setup - External
Revenue
614750
Food
624095
Use Chg - VSF Non
ULAM Mgd
414926
Flowers & Decor Rev
- External
614751
Frozen Food
624096
Use Chg Lab Animal
Med - VSF
414930
Room Revenue External
614752
Meat
624097
Use Chg Lab Animal
Med - QAF
414934
Equipment Rental External
614753
Dairy
624098
Use Chg Lab Animal
Medicine-QA
415050
Surgical ProceduresNonpat
614754
Eggs/Butter/Cheese
624099
IRB Review Service
Fee
415075
LaboratoriesPathology-Nonpat
614755
Bakery
624100
MLSC CTA Rechg of
Services
415100
Pharmacy Sales-NonPat
614756
Food Paper Products
624126
Use Chg Tow'g Tnk
Indus Surchg
415125
Other RevenueNonpatient
614757
Produce
624140
Use Chg/Indust/Srchg
Win Tunl
415150
Sales-TaxableNonpatient
614758
Beverages
624154
Use Chg/Indust/SrchgComputer
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
415175
Miscellaneous FeesNonpatient
614759
Food Staples
624210
Intrafund Transfers In
415180
Stop Loss Revenue
614760
Food & Beverages
624230
Trf Frm Msp Operat For
Inst De
415200
Cafeteria Sales-NonPat
614780
Freight Charges
624250
Trf Fr Msp Opera For
Sec Max D
415225
Room And Ofc
Rentals-Non-Pat
614781
International Distrib
Freight
624251
Transfer to/from DAF
415250
Sundry Sales &
Srvcs-Non-Pat
614782
Freight for Distributed
Titles
624270
Trf Fr Msp Opera For
Dep Max D
415275
Policy DiscountNonpatient
614783
Customer S&H ChargesInt'l
624290
Trfs for UMHS
Partnership Agr.
415300
Prior Year Allow Adj
614790
Transportation (Non
Travel)
624310
MSP Trf Dept Act Fd
To/Frm Res
415325
Mcare Contractual
Allowance
614800
Freight on Purchases
624330
MSP Intra Trf Instit
Develop
415350
Surgical ProceduresInpat
614810
Hospitalization
624350
Intrafund Transfers Out
415355
Patient Care Revenue
Prof
614840
Laundry
624360
Internal Bank
Rebalancing Tfr
415360
Professional Revenue
Accrued
614870
Licenses
624370
Non-Operating Diff Adj
415375
Gross ChargeCorrections
614900
Linen
624371
Prior Period
Adjustments
415400
Tests & TreatmentsInpat
614916
China, glass and flatware
624372
Restricted Gift Expense
415405
Recipient Eval Contra Rev
614917
Smallwares
624373
Restricted Gift Revenue
415410
Donor Eval - Contra
Revenue
614920
Setup
624380
MCARE IntraCo
Transfers, Subs
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
415415
Donor Admissions Contra Rev
614924
Flowers & Decorations
624390
Payments to Agency
Fund
415425
Occup Therapy
Treatments-Inpat
614930
Memberships & Dues
624400
Approved Budgetary
Transfers
415450
Clinic Services-Inpat
614960
Parking Expense
624410
Non-Mand Trf From
Designated
415475
Electrocardiogram
(EKG)-Inpat
614970
Parking Discount
624430
Non-Mand Trf To
Designated Fnd
415500
Electroencephalogra
m(EEG)-Inp
614990
Photographic/Electronic
Media
624490
Non-Mand Trf From
ERF-Gifts
415525
Physical Rehab
Treatments-Inp
615020
Postage/Mailing
624510
Non-Mand Trf To ERFGifts
415550
Clinical LaboratoriesInpat
615030
Direct Mail Costs
624515
Non-Mand Trf From
Agency
415575
LaboratoriesPathology-Inpat
615050
Precious Metals (Gold,
Etc.)
624520
Non-Mand Trf From
Student Loan
415600
Radiology-DiagnosticInpat
615060
Firearms
624525
Non-Mand Trsf to
Agency
415625
RadiologyTherapeutic-Inpat
615070
Ammunition
624530
Non-Mand Trf To
Student Loan
415650
Anesthesiology-Inpat
615080
Printing
624550
Non-Mand Trf To ERFSpon-Feder
415675
Respiratory TherapyInpat
615110
Printing - Outside
624570
Non-Mand Trf To
Construction
415700
Pharmacy Sales-Inpat
615140
Printing & Reproduction
624575
NM Trsf From MS to
Hosp Const
415725
Operating RoomServices-Inpat
615150
Production Expense
624590
Non Mand Trf To Deptl
Equipmnt
415750
Operating RoomSupplies-Inpat
615170
Property Tax
624600
Non-GF Yearend
Adjustment
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
415775
Oper Room Casts &
Molds-Inpat
615200
Pub/Subscription/Print
Matter
624610
Mand Trf From ERFGifts
415800
Patient Supplies-Inpat
615210
Pre-Press Costs
624630
Mand Trf To ERF-Gifts
415825
Outpatient
Observation Stay
615211
Pre-Press Contra
624650
Mand Trf From Student
Loan
415850
Sales-Orth\Prosth
Device-Inpat
615215
Publishing Subsidies
624670
Mand Trf To Student
Loan Fund
415900
Sales-Tax ExemptInpatient
615220
Research Publication
Costs
624690
Mand Trf To
Designated Fund
415925
Miscellaneous FeesInpatient
615230
Recruitment - Advertising
624710
Mand Trf To
Endowment Fund
415950
Daily Rout Srv-Semi
Priv-Inpat
615231
Recruitment - Other
624730
Mand Trf To Federal
Fund
416000
Prov For Insurance
Disallow
615260
Rental Expense
624770
Mand Trf-Cost Sharing
416025
Charity Care Inpatient
615270
Inventory Storage
Expense
624780
Trsf Veritas Dividend
416050
Charity-Professional
615280
U-Attic Pallet Storage
624790
Trf To Cover Overdraft
416075
Current Contract AdjInpat
615290
Mach Rentl (Except Copy
Equip)
624800
Transfer to/from DAF
416100
Third Party
Contractual
615320
Photocopy Equip Rental
624805
Non Mand Trf from
ERF Spon Non
416101
Managed Care
Contractual-Cntra
615330
Managed Copier Program
624810
Trf From Auxiliary Fund
416105
HOPD Revenue
Transfers
615340
Insurance Premium Tax
624811
Trfs from HHC to
MS/FGP
416125
Other-Adj-Inpat
615350
Sales Tax Expense
624812
Tfrs from HHC to MCARE
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
416150
MWorks Prof-Rev
615360
Use Tax
624813
Trfs from HHC to MHC
416160
Hospitalists Prof-Rev
615370
Unrelated Business
Income Tax
624814
Trfs from HHC to
EVPMA
416175
Special ProceduresOutpat
615380
Security
624815
Non Mand Trf to ERFSpon Non-F
416200
Tests & TreatmentsOutpat
615410
Sub(K) - Portion Over
$25K
624816
UMHS- Margin Sharing
416225
Occup Therapy
Treatmnts-Outpat
615415
Sub-Award - Portion Over
$25K
624817
Departmental
Encumbrances-New
416250
Clinic ServicesOutpat
615440
Sub(K) - Portion Under
$25K
624818
Departmental
Encumbrances-Adj
416275
Electrocardiogram(EK
G)-Outpat
615445
Sub-Award - Portion
Under $25K
624820
Mand Trf from ERFSpon-Non-Fed
416300
Elctroencephalogram(
EEG)-Outp
615500
Supplies-Instruct
Materials
624821
Trsf fr MS/FGP to HHC
for IT
416325
Physical Rehab
Trtmnts-Outpat
615530
Recharged Overhead
624822
Trsf fr HHC to MS/FGP
IT other
416350
Clinical LaboratoriesOutpat
615560
Misc Supplies and Other
624825
Mand Trf to ERF-SponNon Fed
416375
LaboratoriesPathology-Outpat
615561
Lump Sum Advance
624830
Trf To Auxiliary Fund
416400
Radiology-DiagnosticOutpat
615570
Musical Instruments
624831
Trfs to HHC from
MS/FGP
416425
RadiologyTherapeutic-Outpat
615575
Interlibrary Loans of
Books
624832
Trfs to HHC from MCARE
416450
AnesthesiologyOutpat
615580
Single Use Access
Databases
624833
Trfs to HHC from MHC
416475
Respiratory TherapyOutpat
615585
Perpetual Databases
624834
Trfs to HHC from
EVPMA
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
416500
Pharmacy SalesOutpat
615590
Library Books
624835
Trsf Commit Fund w/in
Dept Grp
416525
Home Care Services
Revenues
615593
Bibliographic Records
624836
Trf from HHC to other
UM Units
416550
Operating RoomServices-Outpat
615595
Preserv of
LibCollectMaterials
624840
Trfs from EVPMA to
Med School
416575
Operating RoomSupplies-Outpat
615600
HSIP Coupon Expense
624845
Trfs from M-CARE to
Med School
416600
Oper Room Casts &
Mold-Outpat
615601
HSIP Coupon Expense Contra
624850
Non-Mand Trf to M & E
Reserve
416625
Patient SuppliesOutpat
615620
ITD Workshops &
Supplies
624855
Mand Trsf to M & E
Reserves
416640
Outpatient HOPD
615650
Copy Center Service
624870
Trf In-Endow Realized
Gain
416650
Outpatient
Observation Stay
615660
EDI Fees
624871
Trf Out-Endow
Realized Gain
416675
Sale-Orth\Prosth
Device-Outpat
615680
Group Expenditure
Adjustments
624910
Trf From ERF-SponFederal
416700
Sales-Tax ExemptOutpatient
615710
University Press
624930
S/L Matching To
Federal Prgrms
416725
Miscellaneous FeesOutpatient
615800
Commercial Dental Lab
624950
S/L Matching From
Univ. Funds
416750
Cafeteria SalesOutpat
615830
Government Relations
624970
Endowment Distribution
416775
Sundry Sales & Srvcs
- Outpat
615860
Reimburs Empl Discount
625170
Indirect Cost Allocation
416800
Current Contract AdjOutpat
615890
Wearing Apparel
625171
Indirect Cost
Adjustment
416810
Current Contrctal Adj
HmCrSvcs
615920
Bad Debt - Professional
625190
Indir Cost Chg-Lab
Animal Med
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
416825
Estimated Outpatient
Liability
615950
Honoraria
625191
Ind Cost Chg Adj Lab
Animal Me
416850
Other-Adj-Outpat
615980
Surveys
625210
Indir Cost Chg-Pml
Facilities
416875
Off Site Revenue
616010
Agency Fund Allocations
625230
Indir Cost Chg-Res
Ves-Mysis
416880
Off Site Revenue Accrued
616040
Stationery Item
625250
I/C Chg-Tow Tk Indus
Surc
417500
Non-Patient Revenue
616050
Engraving/Etching
625270
I/C Chgs-Indrl Srchg W
Tnl
417520
Gross Revenue Cancer Center
616070
Serv Unit Materials
Recharged
625290
I/C Chg-Use Chg
Equipment
417525
Gross Revenue-HHC
616100
Health Physics Supplies
625310
I/C Chg-Lab Animal
Med-QA
417550
Capitation Revenue
616120
Per Capita Overhead
625330
Indir Cost Reversal
418200
Student Residence
Housing Fees
616130
Administrative
Reallocation
625350
Indir Cost To General
Fund
418300
Aux Entrprs- Other
Revenues
616131
Housing Distribution
625370
Indir Cost ITD-IFS &
MTS Use
418400
Operating Interest
Income
616220
Investmnt Adj To Tax Lot
Basis
625350
Indir Cost To General
Fund
418500
Inpatient Revenue
616225
Federal Income Tax
Expense
625370
Indir Cost ITD-IFS &
MTS Use
418600
Outpatient Revenue
616227
State Income Tax
Expense
418700
Provisions And
Adjustments
616230
Deferred Tax Expense
418800
Miscellaneous Patient
Revenue
616310
Discount Earned
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
418900
Sales-TaxableInpatient
616340
Discount Lost
419000
Daily Rout Sev-Inten
Care Unit
616370
Manual Close Write-Off
419100
Hosp-Funded
Depreciation
616400
P-Card Clearing Account
419200
Faculty RVU
Payments
616410
Student Org. Salary &
Wages
419205
Cancer Center WRVU
616420
Summer Camps-Benefits
419210
Radiology - WRVU
616430
Contract Srvs Nur Pat Sit
419215
PhD Services
616455
Transcription Services
419216
PhD Salaries
616460
Contractual SrvcsNursing
419220
Grad Med Ed Pmts to
Med Sch
616465
Contract Nursing Bonus
419225
Admin Services
616470
M-Care Temp Employees
419226
Primary Care Admin
Sal
616480
Respondent Costs
419227
Other Admininstrative
Service
617000
Guarantee Payments
419230
Technical Services
617005
Sports Equipment
419231
Path Tech Services
617006
Sports Equipment Adidas
419232
Anesthesiology Trsf
617010
Sports Supplies
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
419235
Patient Care
Commitments
617015
Training Table Expense
419236
Primary Care Taxes
617020
Officials Fees
419240
Med Ctr Hosp/FGP
Controllable
617025
Ushers & Game
Personnel Srvs
419241
FGP Taxes
617030
Other Home Game
Expenses
419242
PrimCareSalaries
617040
Other Post Season
Expenses
419243
InternMedHospitalist
617045
Sports Team Fundraising
Exp.
419244
PrimaryCareMalpracti
ce
617046
Booster Club Activity
Expense
419251
Amb. Care Funds
Flow
617050
Museum/Display Cases
419255
Billing Costs
617055
Facility Security
419256
FGP Reimburse
Hospital Rent
617060
Marquee/Scoreboard
Expenses
419257
Clinic Expenses
Reim-Commodity
617065
Museum Artifacts
419258
Clinic Expenses
Reimb-Payroll
617070
Facility
Fertilizer&Chemicals
419260
Shared Srvc Clearing
Bud Cat
617075
Facility Supplies
420100
Intrafund Transfers
Plant Fund
617080
Vacation Board
420200
Trf of Endowment
Distribution
618000
Dental Supplies
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
420250
Gain Distributed fr
Endowment
618010
Optical Supplies-Contact
Lens
420800
Trf From General
Fund
618020
Optical Supplies
421000
Trf From Auxiliary
Fund-Hosp
618050
Teeth
421005
NM Trsf - Med Sch
618100
X-Ray Film
421100
Trf From Auxiliary
Fund
618150
Gases
421300
Trf Frm Maint & Equip
Resrv Fd
618200
Laboratory Animals
421400
Trf From ERF-Gift
618250
Laboratory Animal Care
421450
Transfer From ERFSpon Non-Fed
618270
Animal Purchases ULAM
ONLY
421500
Trf From Designated
Fund
618271
Animal Care Per Diem
ULAM ONLY
421600
Trf From Plant
Financing
618272
Animal Care Services
ULAM ONLY
421650
Transfer from Debt
Services
618273
ULAM Managed Vet Svc
Fee
421700
Trf From ISR
618274
ULAM Non-Managed Vet
Svc
422000
Non-General Fund
Cost Sharing
618300
Chemicals & Related
Products
422100
Tsf From Aux FdCommercial Ppr
618325
Radioactive Chemicals
422200
Tsf From Hospital Comm Paper
618350
Laboratory Supplies General
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
422300
Tsf From ERFCommercial Paper
618400
Pharmaceuticals
422400
Tsf From Design FdComm Paper
618405
340B Savings
422500
Tsf From Gen FundComm Paper
618450
Surgical/Medical Supplies
422600
Tsf Frm Constr FndCommrcl Ppr
618500
Electronic Supplies
450001
Appropriation Faculty
Salaries
619000
Site Visits
450002
Appropriation Staff
Salaries
619050
Outsourcing
450003
Approp Ofc, Svc &
Other Sal
619100
Public Relations
450004
Approp Fringe
Benefits
619150
Marketing Material
450005
Appropriation
Financial Aid
619200
Employee Relations
450006
Approp Supplies and
Other
619250
Health Exp UM Capitation
450007
Appropriation
Equipment
619260
Hlth Exp-Physician UM
Cap
450008
Yearend Budget
Adjustment
619270
Hlth Exp-Mental Hlth UM
Cap
450010
Appropriation
Adjustment
619280
Hlth Exp-Other UM Cap
450100
Trsf Approp Faculty
Salaries
619300
U Of M CDR Capitation
450200
Trsf Approp Staff
Salaries
619350
Health Exp-NonUM
Capitation
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
450300
Trsf Approp Ofc, Svc
& Other S
619360
Hlth Exp-Phys non-UM
Cap
450400
Trsf Approp Fringe
Benefits
619370
Hlth Exp-Mntl Hlth nonUM Cap
450500
Trsf Approp Financial
Aid
619380
Hlth Exp-Other non-UM
Cap
450600
Trsf Approp Supplies
and Other
619400
Health Expense-Inpatient
FFS
450700
Trsf Approp
Equipment
619410
Hlth Exp-Specialty FFS
450750
GF Appropriation
Defer/Rec
619415
Hlth Exp-Outpatient FFS
450800
General Fund Roll-up
Adjust.
619420
Hlth Exp-Plan Paid FFS
451100
Trsf Approp
Adjustment
619430
Hlth Exp-PCP FFS
460001
Allocation 1
619440
Hlth Exp-Member
Reimbursement
460002
Allocation 2
619450
Provider Incentive
Expense
460003
Allocation 3
619460
Primary Care Support
460004
Allocation 4
619500
Hlth Exp-Prescription
460005
Allocation 5
619550
Hospital Fee For Service
460006
Allocation 6
619600
Health ExpensePharmacy UM Cap
460007
Allocation 7
619650
Capitated Direct Med Exp
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
460008
Allocation 8
619700
Direct Medical Fee For
Srv
460009
Allocation 9
619750
Clinical Expense
460010
Allocation 10
619760
Medical Surveillance
Services
460011
Allocation 11
619800
Overhead Programs
460012
Allocation 12
619850
Overhead Referring
Physician
460013
Allocation 13
619900
Med Ctr Uncontrollable
Ovrhead
460014
Allocation 14
619901
Primary Care Expense
460015
Allocation 15
619902
Ph D Faculty Expense
460016
Allocation 16
619903
Administrative faculty
expense
460017
Allocation 17
619904
Technical - Consulting
Svcs
460018
Allocation 18
619905
GME Payment (Grad.
Med. Educ.)
460019
Allocation 19
619906
Institutional Overhead
Expense
460020
Allocation 20
619907
Payment for Central
Support
460021
Allocation 21
619908
Med Ctr Controllable
Overhead
460022
Allocation 22
619909
Cancer Center WRVU
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING
PROJECT
460023
Allocation 23
619910
Radiology - WRVU
499998
Closed Or No Activity
619911
East Ann Arbor Margin
Sharing
619912
Prim Care Admin Sal
619913
Amb Care Funds Flow
619914
Billing Costs