Annual Financial Reports Process
Account Structure
For an in-depth analysis of UTD's account structure, please see the FRS account structure page.
Fund Groups
The Fund Group, in correlation with account ranges, determines the appropriate AFR fund grouping.
| Fund Group | Description | Account Range |
|---|---|---|
| 11 | Educational & General | (2XXXXX) |
| 12 | Designated & Service | (3XXXXX) |
| 13 | Auxiliary | (4XXXXX) |
| 21 | Federal Sponsored | (630XXX, 631XXX, 636XXX) |
| 22 | State Sponsored | (2XXXXX, 637XXX) |
| 23 | Local Sponsored | (638XXX) |
| 24 | Private Sponsored | (639XXX, 643XXX, 644XXX) |
| 25 | Gifts | (5XXXXX) |
| 31 | Loan | (05XXXX) |
| 41 | True Endowments | (06XXXX) |
| 42 | Term Endowments | (06XXXX) |
| 43 | Quasi Endowments | (06XXXX) |
| 61 | Unexpended Plant | (7XXXXX) |
| 64 | Investment in Plant | (7XXXXX) |
| 65 | Agency | (993XXX) |
| 99 | Contract & Grant Budget | (999XXX) |
Expense Purpose
The Expense Purpose identifies the appropriate Exhibit B operating expense.
| 1100 | Instruction |
|---|---|
| 1200 | Research |
| 1300 | Public Service |
| 1500 | Academic Support |
| 1600 | Student Services |
| 1700 | Institutional Support |
| 1800 | Operation & Maint of Physical Plant |
| 1900 | Scholarships and Fellowships |
| 2100 | Auxiliary Enterprises |
| 2200 | Depreciation |
Organizational Codes
- EE: Executive Level
- S: School or Division
- UU: Organizational Unit
| 10XXX | President's Administrative Divisions/Units |
|---|---|
| 300XX | Provost's Administrative Divisions/Units |
| 301XX | School of Arts and Humanities Units |
| 302XX | School of Natural Sciences and Mathematics Units |
| 303XX | EPPS Units |
| 304XX | School of Management Units |
| 305XX | School of Behavioral and Brain Sciences Units |
| 306XX | School of General Studies Units |
| 307XX | School of Engineering and Computer Science Units |
| 40XXX | Business Affairs' Administrative Divisions/Units |
| 60XXX | Student Affairs' Divisions/Units |
AFR Preparation Process
Sample Trial Balance Excel File
Mapping Illustration - Deferred Revenue
Exhibit A - Deferred Revenue
Sales and Services of Educational Activities
Schedule B-2 - Sales and Service of Educational Activities
Exhibit B - Sales and Services of Educational Activities
Trial Balance - Operations and Maintenance of Plant
Schedule C-2 Operations and Maintenance of Plant
Exhibit B - Operations and Maintenance of Plant
Last Updated: August 8, 2012
