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Types of Accounts, Funds, and Budget Allocations

Click on a section to view descriptions and examples.

Section 1 — Account Numbers

What does the 10-digit Account Number represent? (For example: 1-16997-4500)

Account Number Description Notes Example
Digits 1-3 Type of fund (General Fund or Special Fund), Subfund, Appropriation Year, and/or expenditure program. See Below 1-16XXX-XXXX = Current Year, General Fund, and, generally, Institutional Support.
Digits 4-6 3-digit number which corresponds to account name/description.   X-XX997-XXXX = Department of Business Operations
Digits 7-10 Subcode that identifies the particular type of revenue or expense transaction (expense, deposit, allocation). Questions about subcodes should be emailed to budget@fullerton.edu X-XXXXX-4500 = Supplies and Services

Section 2 — General Funds

Source Notes Account Number Looks Like... Examples
State of California May not be used to pay for alcoholic beverages, tobacco products, gifts or awards. 1-1XXXX-XXXX

Reimbursement "Expense" Account = 1-17XXX

Reimbursement "Deposit/Receipt" Account = 1-19XXX
May not be used to pay for food and beverages for business meetings attended only by employees of CSUF or its auxiliaries.
May not be used for any expenditure prohibited by statute including the California Budget Act.

Section 3 — Revenue Accounts

Source Notes Account Number Looks Like... Example
Revenue Sources These accounts are unique and established for specific purposes; 1-3XXXX-XXXX Revenue Account = 1-3XXXX
Because of the nature of these accounts, transaction activity generally requires coordination with Budget.

Section 4 — Special Funds

Source Notes Account Number Looks Like... Example
Generated by Fees and Revenues other than General Fund Appropriations May be used to support activities supplemental to the University's primary mission. 4-XXXXX-XXXX Continuing Education, also known as Extended Education and "CERF funds" = 4-1XXXX
May be used to pay hospitality or other expenses only to the extent permitted by the statute under which the funds are established and maintained, and only if such expenses are specifically authorized by the trust or special project agreement. 6-XXXXX-XXXX Lottery = 6-82XXX (may be either baseline or one-time allocation; use is specific and defined)
May be used to pay for food/beverages for business meetings attended only by employees of the University or its auxiliaries. 7-XXXXX-XXXX

Trust Funds (Fees) = 7-51XXX

Trust Funds (Other) = 7-58XXX
Trust funds and Special Project Funds may be used only to the extent the statute or agreement establishing the funds permits.
Federal or local government contract and grant funds may be used only if the contract, grant or agency policy authorizes such expenses. If an agency policy and a university policy conflict, the more restrictive policy applies.
No alcoholic beverages or tobacco products may be charged to Federal funds.

Section 5 - Auxiliary Organization Funds

Source Notes
Funds appropriately deposited in a recognized University Auxiliary (Associated Students; University Advancement Foundation; and/or CSUF Foundation)

Reports on Financial Activity, Assistance with Reading Reports, and Additional Budget Information should be directed to the appropriate Auxiliary:

University Advancement — charged with the mission of developing and fostering strong relationships with alumni, the community, businesses, foundations, Emeriti, faculty, and staff to promote the positive image of, and to generate volunteer and financial support for the students and programs at California State University, Fullerton.

CSUF Foundation — a multi-purpose 501C3 nonprofit organization created by the university in 1959 to oversee auxiliary enterprises, such as the Bookstore, Food Services, Campus Catering, Vending, CSUF Housing Authority, and administer research and educational grants and contracts.

Associated Students, Inc. — a 501C3 non-profit organization supported by student fees that administers academic and co-curricular programs, various support services, and fiscal management services for student organizations.

Section 6 - Budget Allocations

Transaction Appears in Ref1 Field Like... Examples
Budget Transfer BTXXXXXX BT (Budget Transfer designation followed by Fiscal Year (02 for 02-03).
Followed by a 2- to 4-digit sequential number.