Appropriation Units & Appropriation Transactions – Non-Sponsored
Accounts
Appropriation Unit Coding
Appropriation units are used to budget and account for revenue and expenses within an
agency/org. Appropriation units are tied to a group of revenue and expenditure codes. Local
accounts include all non-state accounts. Following is a table of all appropriation units:
APPROPRIAITON
UNIT CODE
APPROPRIATION UNIT
CODE
NAME
A
All Other
Operating
Direct Cost of
Sales
Employee
Related
Expenses
Student Support
Personal
Services
Transfers-Out
Deficit
Carryforward
Balance
Forward
Gifts and Grants
D
E
F
P
O
Z
B
G
H
I
M
T
Interest Income
Transfers-In
Miscellaneous
Revenue
Tuition and
Student Fees
TRIF
REVENUE/EXPENDITURE
CODE
TYPE OF AGENCY/ORG
73XX, 74XX, 75XX, 78XX,
79XX, 82XX
7010
Local Budgeted and State
7200
Local Budgeted and State
77XX
71XX
Local Budgeted
Local Budgeted and State
8001, 8002
8900
Local Budgeted
Local Budgeted
5000
Local Budgeted
5310, 5320, 5330,5340,
5390
6212, 6215
6001, 6002
59XX
Local Budgeted
52XX
Local Budgeted
Local Budgeted
Local Budgeted
Local Budgeted
X
State
Appropriations
5100
State Revenue Accounts
and Local Budgeted
State Revenue Accounts
and Local Budgeted
State Revenue Accounts
S
Sales and
Services
Cash Basis
54XX, 55XX
Local Budgeted
All revenue & expense codes
Cash Basis Local
J
C
Revised 2/11/2013
5400
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Appropriation Units & Appropriation Transactions – Non-Sponsored
Accounts
Local budgeted and state agency/orgs are budgeted at the appropriation unit level and spending is
controlled at the appropriation unit level.
Cash basis accounts are not budgeted and spending is controlled based on the account ending
balance.
Appropriation Transactions
Appropriation transactions are used to establish a budget for a new account or to modify a budget
on an existing account.
Annual Budget Process
The Office of Planning and Budget coordinates the annual budget load process for non-sponsored
accounts. Instructions for the budgeting process are available on the Office of Planning and Budget
website. Budget changes may not be processed in Advantage until the original budget load in
Advantage has been processed.
Appropriation Transactions on Budgeted Local Accounts
All local accounts with expenditures greater than $100,000 should be set up as budgeted accounts.
In addition, all General Purpose Accounts, except for Research Incentive Distribution (RID)
accounts are set up as budgeted regardless of the expenditure level. RID accounts are budgeted at
the discretion of the department. Local budgeted agency/org appropriation changes may be
transferred from one appropriation unit to another within the same agency/org. Local budgeted
agency/orgs may also modify appropriations within the same agency/org to reflect a more accurate
projection of forecasted revenues and expenses. Appropriation changes that result in an overall
change in funding sources or uses require approval by the appropriate provost/vice provost/vice
president. Academic units are also required to obtain dean’s office approval before routing to the
provost/vice provost.
Local agency/org appropriation changes resulting in an increase in the overall current year
expenditure authority on agency/orgs receiving funding from general university sources require
approval from the appropriate provost/vice provost/vice president as well as approval from the
Office of Planning and Budget.
Departments may utilize the Budget Change Worksheet to assist with budget change review and
analysis.
Departments setting up new budgeted local agency/orgs should submit a budget with the New
Agency/Org Application to their Financial Services accountant.
Appropriation Transactions on State Accounts
Revised 2/11/2013
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Appropriation Units & Appropriation Transactions – Non-Sponsored
Accounts
State accounts are budgeted for Personal Services (P appropriation unit), Employee Related
Expenses (E appropriation unit) and All Other Operating (A appropriation unit).
Budgeted appropriations may be transferred from one stage agency/org to another state
agency/org within the same campus. The following table illustrates appropriation transfers
between appropriations units that are allowable and not allowable on state agency/orgs:
STATE AGENCY/ORG APPROPRIATION TRANSFERS
FROM
TO
Allowable/Not Allowable and
Special Approvals
Personal Services (P)
Personal Services (P)
Allowable
Personal Services (P)
All Other Operating (A)
Allowable
Personal Services (P)
Employee Related Expenses (E) Not Allowable
All Other Operating (A)
Personal Services (P)
Requires approval from the
Office of Planning and Budget
All Other Operating (A)
All Other Operating (A)
Allowable
All Other Operating (A)
Employee Related Expenses (E) Not Allowable
Employee Related Expenses (E) Personal Services (P)
Not Allowable
Employee Related Expenses (E) All Other Operating (A)
Not Allowable
Employee Related Expenses (E) Employee Related Expenses (E) Allowable
Instructions for Entering Appropriation Transfer Documents in Advantage
Instructions for entering Appropriation Transfer Documents may be found in the Advantage
Appropriation Transfer Instruction Booklet on the Advantage Help & Training website
Cross Reference – For additional information see FIN 102-01 Appropriation Budget Changes
For additional questions, contact your accountant in Financial Services.
Revised 2/11/2013
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