Exhibit 13.B

FUND CODES ARE SPECIFIC TO CHART E
UNRESTRICTED FUNDS
110001 Undesignated E and G
110002 - 110999 Clearing   Range
112000 - 112999 Athletics Srv Depts Other Breakeven
113000 - 119999 Other Unrestricted E and G Range
121000 - 121999 Reserve for Working Capital
122000 - 122999 Reserve for Encumbrances
124000 - 124999 Reserve for Technology Access Fee
125000 - 125999 Reserve for Student Activity Fee
126000 - 126999 Specialized Academic Course Fees
127000 - 127999 Other Internal Designations
130000 - 130999 Future Year Budget
131000 - 131999 Compensated Absences
132000 - 132010 OPEB
170001   COM Undesignated E and G
170002   - 170099 Clearing Range
170100 - 170199 Other Unrestricted E and G Range
172000 - 172999 Reserve for Working Capital
173000   - 173999 Reserve for Encumbrances
174000 - 174999 Specialized Academic Course Fees
175000   - 175999 Other Internal Designations
176000   - 176499 Future Year Budget
176500   - 176999 Compensated Absences
177000 - 177010 OPEB
180001   FP Undesignated E and G
180002   - 180099 Clearing Range
180100 - 180199 Other Unrestricted E and G Range
182000   - 182999 Reserve for Working Capital
183000   - 183999 Reserve for Encumbrances
184000 - 184999 Specialized Academic Course Fees
185000 - 185999 Other Internal Designations
186000   - 186499 Future Year Budget
186500   - 186999 Compensated Absences
187000 - 187010 OPEB
190001   COP Undesignated E and G
190002   - 190099 Clearing Range
190100 - 190199 Other Unrestricted E and G Range
192000   - 192999 Reserve for Working Capital
193000   - 193999 Reserve for Encumbrances
194000 - 194999 Specialized Academic Course Fees
195000 - 195999 Other Internal Designations
196000   - 196499 Future Year Budget
196500   - 196999 Compensated Absences
197000 - 197010 OPEB
RESTRICTED FUNDS
200000 - 200099 Restricted Tuition and Fees
200100 - 200999 Restricted Endowment Income
201000 - 201010 Restricted Year End
210000 - 210099 Restricted Appropriations
220000 - 229999 Federal Grants Contracts Indiv ACs
230000 - 239999 State Grants Contracts Indiv ACs
240000 - 249999 Local Grants Contracts Indiv ACs
250000 - 259999 Private Grants Contracts Indiv ACs
260000 - 269999 Restricted Gifts Indiv A Cs
270000 - 270005 ECOM Restricted Tuition and Fees
270006 - 270099 ECOM Restricted Endowment Income
270100 - 270199 ECOM Restricted Appropriations
270200 - 272999 Federal Grants Contracts Indiv ACs
273000 - 273999 State Grants Contracts Indiv ACs
274000 - 274999 Local Grants Contracts Indiv ACs
275000 - 279899 Private Grants Contracts Indiv ACs
279900 - 279999 Restricted Gifts Indiv A Cs
280000 - 280049 EFPC Restricted Tuition and Fees
280050 - 280099 EFPC Restricted Endowment Income
280100 - 280199 ETSU FPC Restricted Appropriations
280200 - 282999 Federal Grants Contracts Indiv ACs
283000 - 283999 State Grants Contracts Indiv ACs
284000 - 284999 Local Grants Contracts Indiv ACs
285000 - 287999 Private Grants Contracts Indiv ACs
288000 - 289999 Restricted Gifts Indiv A Cs
290000 - 290049 EOPS Restricted Tuition and Fees
290050 - 290099 EOPS Restricted Endowment Income
291000 - 291999 ETSU OPS Restricted Appropriations
292000 - 292999 Federal Grants Contracts Indiv ACs
293000 - 293999 State Grants Contracts Indiv ACs
294000 - 294999 Local Grants Contracts Indiv ACs
295000 - 297999 Private Grants Contracts Indiv ACs
298000 - 299999 Restricted Gifts Indiv A Cs
AUXILIARY FUNDS
310000   - 319999 Bookstore
320000   - 329999 Food Service  
330000   - 339999 Dormitories
340000 - 349999 Vending Copiers and Other than Food
350000   - 359999 Recreation or Fitness Center
360000 - 369999 Telecommunications
370000   - 379999 Post Office
380000 - 389999 Parking
390000   - 394999 Other Auxiliary Enterprises
LOAN FUNDS
411000 - 411999 Perkins Loans
412000 - 412999 Nursing Loans
413000 - 413999 Health Professions Loans
414000 - 414999 Disadvantaged Student Loans
420000 - 429999 Univ Loan Fund
480000 - 489999 ECOM Loans
490000 - 499999 ECOP Loans
ENDOWMENT FUNDS
610000   - 619999 Permanent Endowment
620000 - 629999 Term Endowment
630000   - 639999 Quasi Endowment
680000   - 689999 ECOM Endowment
690000 - 699999 ECOP Endowment Funds
AGENCY FUNDS
810000 - 819999 Student Groups
820000 - 829999 Nonstudent Groups
880000 - 889999 ECOM Agency Funds
890000 - 899999 ECOP Agency Funds
UNEXPENDED PLANT FUNDS
910000   - 911999 Land  
912000   - 912999 New Constructions
913000   - 913999 Major Renovations
914000 - 915999 Special Projects
919100 - 919199 Unexpend Appro on Deposit w Treas
919200 - 919299 TSSBA Author for Bonds Not Issued
919550   - 919699 ECOM Unexpended Plant
919700   - 919849 EFPC Unexpended Plant
919850   - 919999 ECOP Unexpended Plant
RENEWAL AND REPLACEMENT FUNDS
931110   - 931199 Motor Pool
931210   - 931299 Print Services
931310 - 931399 Copy Ctr
931410   - 931499 Telecommunications
931510   - 931599 Information Technology
931600 - 931999 Postal Service
932000 - 932999 Other E and G Activities
933000   - 933499 Bookstore
933500   - 933999 Food Service
934000 - 934999 Housing
935000 - 935499 Vending Copiers and Other than Food
935500   - 935999 Recreation or Fitness Center
936000 - 936499 Telecommunications
936500   - 936999 Post Office
937000 - 937499 Parking
937500   - 937999 Other Auxiliary Enterprises
939100   - 939399 ECOM Renewal and Replacement
939400   - 939699 FP Renewal and Replacement
939700 - 939999 EOPS Renewal and Replacement
RETIREMENT OF INDEBTEDNESS
950000   - 951999 Education and General
952000   - 955999 Auxiliary
959400   - 959599 ECOM Retirement of Indebtedness
959600   - 959799 FP Retirement of Indebtedness
959800   - 959999 ECOP Retirement of Indebtedness
INVESTMENT IN PLANT FUNDS
974000 Capitalization Fund
978000 - 978999 Investment in Plant Debt
979700 - 979799 ECOM Investment in Plant
979800 - 979899 EFPC Investment in Plant
979900 - 979999 EOPS Investment in Plant