Exhibit 13.A

The Goldlink Chart of Accounts consists of five basic elements – Chart, Fund, Organization (Org), Program and Account.   ~ FOAPAL – Most only use first four, FOAP, along with Chart.

  • 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.

  • Org Codes – Five (5) digit numbers based on the organizational structure of the University.   A listing can be found on ePrint report FGRORGH – updated monthly.

    • 11000 – President (Dr. Stanton)

    • 20000 – Academic Affairs (Dr. Bach)

    • 30000 – Health Affairs ( Dr. Bishop)

    • 40000 – Finance & Administration (Dr. Collins)

    • 50000 – Student Services and some organizations previously under Dr. Bishop, e.g. HR

    • 60000 – Advancement (Dr. Manahan)

    • 80000 – Activity

    • 82xxx – RDC

    • 83xxx - Research Support

    • 84xxx - Institutional Development Grants (IDC)

  • Program Codes – Three (3) digit numbers that identify the type of work being done. 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

    Account Code - Five (5) digit numbers that indicate the commodity type (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

  •   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 fund (your departmental budget), the Index is equal to the Org.   For Restricted funds (grant, contract or Foundation funds), the Index is equal to the Fund. 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