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