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Exhibit 13.A

The Goldlink Chart of Accounts consists of five basic elements – Chart, Fund (F), Organization (Org), Account (A), Program (P), Activity (A) and Location (L).   ~ FOAPAL – Most departments will only use the first four, FOAP, along with Chart code.

  • Chart Codes differentiate between University funding (E) and funds for the ETSU Foundation (F). Using these codes is critical in all paperwork and electronic transactions.
  • Fund Codes – Six (6) digit numbers that indicate the source of funding: Unrestricted and Restricted. 
    • Unrestricted Funds –State appropriated funds for ETSU operations for 4 units
      • General Campus (110001 - 169999)
      • College of Medicine (170001 - 179999)
      • Family Practice (180001 - 189999)
      • College of Pharmacy (190001 - 199999)
    • Restricted Funds –generally provided by a grant, contract or donation to the Foundation; and start with a 2.
    • Example
      • E1xxxxx – University Unrestricted Funds
      • E2xxxxx – University Restricted Funds
        • University (E20xxxx – E26xxxx)
        • College of Medicine (E27xxxx)
        • Family Practice (E28xxxx)
        • College of Pharmacy (E29xxxx)
      • E8xxxxx – Agency Funds
      • F2xxxxx, Foundation Restricted Funds. 2xxxxx on Chart F  can be the same number as Restricted Funds on Chart E, so the E or F are critical to distinguish between the two Charts. 
  • Org Codes – Five (5) digit numbers based on the organizational structure of the University. A listing can be found on ePrint report FYRORGH – updated monthly. 
    • 1xxxx – President (Dr. Noland)
    • 2xxxx – Academic Affairs (Dr. Bach)
    • 3xxxx – Health Affairs ( Dr. Bishop)
    • 4xxxx – Finance & Administration (Dr. Collins)
    • 5xxxx – Student Services
    • 6xxxx – Advancement (Dr. Manahan)
    • 8xxxx – Activity
    • 82xxx – RDC
    • 83xxx - Research Support
    • 84xxx - Institutional Development Grants (IDC)
  • Account Code Five (5) digit numbers that indicate the commodity type/natural classification (ePrint Report-FGRACTH). 
    Examples:
    • 5xxxx – Revenues
    • 6xxxx – Salaries and Benefits; 61xxx – salaries; 62xxx - benefits
    • 7xxxx – Expenditures; 73xxx – travel; 74xxx – operating expenses; 781xx - equipment
    • 8xxxx – Transfers 
  • Program Codes – Three (3) digit numbers that identify the university function. These are also available through ePrint report FGRPRGH. 
    • Examples:
      • 200 – Instruction
      • 250 – Research
      • 300 – Public Service
      • 350 – Academic Support
      • 400 – Student Services
      • 450 – Institutional Support
      • 500 – Physical Plant
      • 550 - Scholarships

  • FOAPAL: – A - Activity Code ( being phased out, see Org 80);  L - Location code for fixed assets
  • Index Codes – A five (5) or six (6) digit code that replaces the 14 digit combination of the Fund, Org and Program. ETSU set up 5 digit Index codes for Unrestricted state funds and 6 digit Index codes for Restricted grants or contracts and Foundation funds. For Unrestricted funds (your departmental budget), the Index is equal to the Org code. For Restricted funds (grant, contract or Foundation funds), the Index is equal to the Fund code. Examples: 
 

Unrestricted

Restricted

Foundation

Description

Child Study Center

Childhood Center 07

Project ACTION

Chart

E

E

F

Fund

110001

210032

227310

Org

23152

23152

23152

Program

350

250

350

Index

23152

210032

227310

direct edit