Changes to the Chart of Accounts for FY2013

Chart of Accounts Manual

Each year the University may make certain changes to the Chart of Accounts. Suggestions are welcome from the community: send them to the Controller's Office via the University Financial Helpline. While all suggestions are considered and evaluated, not all suggested changes will be made to the COA (this may be due to conflicting or duplicate requests, regulatory requirements, etc.).

Funds

These two fund codes were added for FY2013.

Fund Group Fund Category Fund Class Net Assets Fund Long Description Short Descr Change Type
Plant Plant Restricted Plant State Appropriation Restricted Expendable 7607 State Appropriations 2012 2012StAppr New
Plant Plant Unrestricted Plant General Obligation Bonds Unrestricted 7128 2013A General Obligation Bonds 2013AGOB New
Plant Plant Unrestricted Plant General Obligation Bonds Unrestricted 7129 2013B General Obligation Bonds 2013B GOTB New

Accounts

Budget Only Account code value "names" were updated for these codes: 810352, 810354, 810356, 810358, 810360, 810362, 810364, 810366, and 810368. The names were missing the word "Not" (for example, changed from Sub-Contr Subj to ICR #53-FB Only to SubCont Not Subj ICR53-FB Only).

These Account codes were updated or added for FY2013:

Account code Description Short Descr Definition Limited Use Change Type
102012 WFB Workers Compensation - OLD WFBWCOld Wells Fargo bank account used to pay University workers' compensation claims. Activity in this balance sheet account represents checks issued by Sedgwick James (the Univesity's third party claims processor); ZBA bank account.  This bank account will not issue any checks after 1/31/2013.  It will remain open for six months for previously-written checks to clear the bank account.  After this time, OIB will close the account.  See Account 102015. No Updated
102013 WFB Choice Plus WFBChcPlus Established in fiscal year 2002 for one of the University's medical plan carriers, Choice Plus, and today is referred to as Wausau Benefits.  This is one of several carriers under the University's self-insured plans. Some carriers do not have separate bank accounts but are instead funded by wire transfers out of the main operating account. Choice Plus/Wausau Benefits functions in a manner very similar to the Sedgwick James workers' compensation account, in that checks are written by the medical plan carrier, clear the bank account and are zero-balanced against the main operating account. The balance in the account should represent, at any point in time, outstanding checks. No Updated
102014 WFB Preferred One WFBPrefOne Established in fiscal year 2002 for one of the University's medical plan carriers, Preferred One. The account is intended to operate similar to the Choice Plus account.  During fiscal year 2005, a change was made whereby checks are no longer being written against this bank account. The bank account will remain open until the escheatment process is complete, which may take up to five years. No Updated
102015 WFB Workers Compensation - NEW WFBWCNew Wells Fargo bank account used to pay University workers' compensation claims.  All checks will be issued and reconciled by Sedgwick (the University's third party claims processor).  This bank account will be reimbursed by paying invoices sent by Sedgwick of claims paid and approved by Risk Management on a regular basis.  It will not be part of our ZBA set of bank accounts funded daily.  This replaces Account 102012. No New
103008 USB General Receipts USBGenRec US Bank zero-balance depository account. Reflects general receipts and balances swept from bank accounts at Lamberton and Community and University Healthcare Center.  ZBA bank account. No Updated
103010 USB CUHCC Lockbox USBCUHCCLk Community and University Healthcare Center (CUHCC) lockbox account. No Updated
103012 Wachovia Depository WachoviaDp Wachovia Bank general receipts related to deposit of UMD parking collections. No Updated
103090 USB Lamberton Receipts USBLambert Lamberton (Southwest Research and Outreach Center) receipts cash transactions occurring in US Bank. No Updated
110016 A/R - Miscellaneous A/R-Misc Receivable for other income that is recognizable but for which cash has not yet been received.  Revenue is recognizable only when it has been realized (cash has been received) or is realizable (a receivable has been recorded) AND when it has been earned (when goods have been sold or when a service/event has been performed).  An Accounts Receivable Reporting Form must be completed for Accounts Receivable Services whenever this account is used. No Updated
110031 A/R - Foundation Billing A/R-Fndtn Receivables for bills related to transfer requests to move funds from one of the foundations related to the University (U of M Foundation, MN Medical Foundation, MN Arboretum Foundation, MN 4H Foundation) to the University. No New
110098 A/R Adjustments to EFS Billed A/R-AdjEFS Used to record nonsponsored transactions at the end of an accounting period (e.g. quarterly, annually) that should have been recorded in the EFS Billing or Accounts Receivable module, or to book corrections to activity that was recorded in the EFS Billing or Accounts Receivable module.  To be used only with approval of Accounts Receivable Services. No New
110690 Discount on Notes Receivable NoteDisc Valuation (contra) account for receivables due to the University in the form of a promissory note, allowing the University to properly report the present value of payments to be received in the future.  To be used with Notes Receivable, Account 110600.  For Central use only. Yes New
120033 Ln Princ Cancel-VA Disability Canc-VADis Inception-to-date balance of Federal Perkins Loan  amounts that have been cancelled due to total and permanent disability as determined by the Dept of Veterans Affairs that the borrower is unemployable due to a service-connected disability. Corresponding expense is recorded in account  890328. Yes New
128000 Loans Made - NC LnsMade-NC Noncurrent portion of Inception-to-date balance of student loans still outstanding (e.g, National Direct Student Loans, Federal Perkins Loans, Health Professions Student Loans, University Trust Fund Loans, etc.). No Updated
130201 Bonds Payable Discount BdPayDisc A discount on bonds payable is recorded when the price paid by the purchaser of a bond is lower than the face value of the bond issued by the University.  Amortization represents a periodic expiration (reduction) of the discount amount over the life of the bond and is recorded as an increase to bond interest expense.  Annual amortization amount is determined on a straight-line basis (equal amount during each year of the bond's life).  Generally Accepted Accounting Principles require the use of the effective yeild method of amortization, unless the straight-line method does not produce materially different results.  For use by Accounting Services only. Yes Updated
170101 Other Assets OtherAsset University resource(s) that don't meet the previous definitions of asset accounts (e.g., cash, accounts receivable, prepaid expense) but still provide future economic benefits to the University.  An example of this is funds held by a third party under their tax id on behalf of the University.  Use of this account should be rare.  Please work with Accounting Services when using this account. No New
200107 Virtual Card Clearing Account VCardClrg Control clearing/offset account for processing virtual card payments.  Account will be debited when the vendor has claimed the voucher payment from the bank (reducing the payable) and will be credited when the individual vouchers are considered to be paid via the virtual card program (increasing the payable). No New
200114 A/P -Student Insurance Fees A/P-StIns Amount owed to outside vendor for payment of student health insurance premiums for UMD students.  For use by UMD Business Office only. Yes Updated
210170 Student Health Insurance StdntHlth Amounts to cover claims from the Student Health Benefit Plan (SHBP) for undergraduate students and from an Academic Health Center (AHC) health insurance plan for medical students and residents.  The University is liable for certain amounts between the lifetime claims cap and the kick-in of stop-loss coverage.  Amount of liability is based on an analysis of plan activity by an outside consultant.  For use by Boynton Health Services only. Yes Updated
400102 Tuition Surcharge TuitSurchg Tuition surcharge on undergraduate tuition approved by the Board of Regents for a college. No New
402104 Camp/College/Durable Good Fees CampColFee Fees charged under the Regents Policy on Tuition and Fees as a Campus/Collegiate Fees or Durable Goods Fee.  Only one campus or Collegiate Fee is allowed per campus or college.  A Durable Goods Fee may be charged separate from and in addition to a campus/collegiate fee.  Fees are based on credit registration, charged on the student account, and collected by the Office of Student Finance or a coordinate campus office that handles student receivables. No Updated
480203 NonOp NonCap Grnt Cntrct Exch G&CExNOpNC Non-operating grant or contract revenue that does not contribute directly to the University's mission of Research and Discovery; Teaching and Learning; and Outreach and Public Service.  Also, the revenue is considered to be an exchange transaction where there is a reciprocal exchange in which each party receives and sacrifices something of approximately equal value and the funds received on the grant or contract are considered non-sponsored funds and do not meet neither of the conditions described in account 480301, Capital Grants and Contracts. No New
480287 GCnt Exch Ncap Nop Cons Ent GCEXNONCCE Used by Accounting Services to record consolidation, reclass, and adjusting journal entries for non-operating exchange grants and contracts revenue at the end of an accounting period (e.g., quarterly, annual, etc.) to properly present the University's external financial statements in compliance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) guidelines. Yes New
500101 Internal Sales-ISO Only IntSlsISO Sales of products or services (excluding leases and rentals) made by an internal sales organization (ISO) to other University units.  See account 500103 for internal exchange transactions by non-ISOs. No Updated
500103 InterDept Internal Exch-NonISO IntDptExch Exchange transaction to record as revenue funds received from another department by a non-Internal Sales Organization (ISO).  Appropriately used only for occasional, non-recurring purchase of goods or services normally classified as external sales.  See Account 500101 Internal Sales - ISO only for internal sales conducted by an ISO and Accounts in the 6002XX series for receipt of fund transfers. No New
520504 Non-Rpt PI - Ext Sls Cap Asts   Deactivated April 2013
Proceeds from the sale of capitalized fixed assets (originally coded to 168001 - 168810: equipment, buildings, land, museums & collections, library and reference books, infrastructure assets, and leasehold improvements) to outside parties. Reporting revenues to sponsor is not required.
No Inactivated
520214 Recyclable Materials Recy Mat Revenues generated by academic units from the sale of recyclable materials by departments. No Inactivated
520221 OTC Royalty & Other Clearing OTCClearng For use by the Office of Technology Commercialization (OTC) only to record revenues related to royalty income, industry sponsored research revenue, and service agreement revenue. Yes New
520621 Sales Commissions Income SlsCommInc Revenues generated by auxiliaries and other self-supported nonacademic units as a result of helping an outside entity sell products or services on University property or during a University-supported event, such as Book Week. No New
590206 Recyclable Materials (Non-Op) RecyMatNOp Non-operating revenues generated from the sale of recyclable materials.  Replaces Account 520214 effective 7/1/2012. No New
720108 Prepared Data Data Purchase of existing data on DVD, drive, disc, or downloaded from web site from established data providers (government entities, corporations, etc.).  For data development or research services, see Account 730207 Research Services. No New
720109 Unclaimed Property Recovery UnclmProp Used by Disbursement Services only for the recapture of vendor credits or overpayments, which is all related to the management of the unclaimed property process. Yes New
720310 Software License Fees SoftLicFee Purchase of software or license fees to use software paid to external vendors or third parties.  See Account 168510 Capitalized Software for software that costs more than the $500,000 software capitalization threshold. No Updated
720327 Survey Management Services SurveySvcs Purchase of survey management services from established provider at standard rates (example: Survey Monkey).  See Account 730207 Research Services for services to design and perform surveys. No New
720606 Travel - Visiting Scholars TrvlVSchl Travel expenses, including living expenses, for visiting scholars not employed by the University. No Updated
730213 Field Services Field Svcs Fees paid to local workers for services provided on sites that are not and will not be owned by the University.  Examples of such services include security, manual labor, sanitation services, and other services specific to the location. No New
750101 NC Computer Hardware NCCompHard Computers, hardware and peripheral computing equipment that cost less than the $2,500 equipment capitalization threshold (see Account 168250 for capitalized Computer Equipment).  May include software when purchase of software is not distinguishable from purchase of hardware.  See Account 720310 Software License Fees for purchase of software/software licenses. No Updated
780300 Alter & Ren-Non FA-FinBdg Only AltRnNFAFB Final Budget-Only account for alterations & renovations for which the University does not recover Facilities and Administrative costs.  Represents roll-up of account 780301.  See Account 780310 for budgeting alterations & renovations under $50,000.  For use on sponsored projects only. Yes New
780310 Alter & Renov-FA-FinBdg Only AltRenFAFB Final Budget-Only account for alterations & renovations for which the University does recover Facilities and Administrative costs.  Represents roll-up of account 780302.  See Account 780300 for budgeting alterations & renovations over $50,000.  For use on sponsored projects only. Yes New
810800 SPA-Rsrve-Sponsor-FinBdgOnl RsvSPASpFB For Sponsored Projects Administration use only.  To record funds that is restricted by a sponsoring agency. Funds will be reallocated to the correct budget only expense Account code by SPA once the restriction is lifted by the sponsor. Yes New
810850 SPA-Rsrve-Internal-FinBdgOnl RsvSPAInFB For Sponsored Projects Administration use only for recording funds that are either not budgeted by the department or not properly justified in the proposal. Upon receiving acceptable justification the certified approver can rebudget the funds to the appropriate budget only Account code in accordance with sponsor’s policies. Yes New
890190 Other Non-Operating Expense OthNOExp This account should be used very rarely.  Only non-operating expenses that cannot be defined elsewhere can be coded to this account.  Expenses of this nature are incurred where they are not directly related to generating University operating revenues.  Contact Accounting Services for assistance with use of this account. Yes New
890328 Loan Canc-VA Disability LnCnclVADi For use by Accounting Services and the Office of Student Finance only for loans that have been canceled due to total and permanent disability as determined by the Dept of Veterans Affairs that the borrower is unemployable due to a service-connected disability. Corresponds with balance sheet Accounts 120033. Yes New

 

Programs

These Program codes were updated or added for FY2013.

Function Function Desc Program Short Desc Long Description Definition Change Type
0100 INS CR CRS 21802 EIDCINFTS CrInst NonFac Tchg Supp EmplID Activites supporting teaching by non-faculty instructors.  EmplID Required. New
0100 INS CR CRS 21803 EIDRelocn Cr Inst New Employee Reloc EID Relocation activities for new hires in an academic department.  EmplID required. New
0200 INS REM PR 20872 InROPSmrIn InstRemOPrep Summer Institute Summer institute program activities within Function 0200 Instruction-Remedial & Preparatory (courses considered when awarding financial aid, but that don't earn credits toward a degree). Use this value and 21887 to separate activity between fiscal years. Update
0200 INS REM PR 21887 Sum Instit CARLA Summer Institute Summer institute program activities within Function 0200 Instruction-Remedial & Preparatory (courses considered when awarding financial aid, but that don't earn credits toward a degree). Use this value and 20872 to separate activity between fiscal years. New
0310 INS A HOSP 21856 WalkerAffi Walker Methodist Dental Affil Activities directly related to medical fellows or residents, students and faculty assigned to Walker Methodist under affiliation agreement. New
0310 INS A HOSP 21870 PrairieCar PrairieCare Affiliation Activities directly related to medical fellows, residents, or professional students in a health care field assigned to PrairieCare Hospital or clinics under affiliation agreement. New
1110 RES NS 21764 OTC-CPDAwd NSRes Comm for Pharm Devel Awd Award by OTC for clearly defined research projects in which departments develop pharmaceutical technologies with the potential to create viable, licensable technology.  Awards are sponsored by the joint Committee for Pharmaceutical Development. Update
1110 RES NS 21807 NSRHedberg NSRes Hedberg End Project Departmentally defined research projects to be funded by the Hedberg Endowment of the Children's Cancer Research Fund. New
1110 RES NS 21817 CCRFGeneTh CCRF Rsch Awd Gene Therapy FA Award by Dept of Pediatrics for optimizing safe gene therapy for genetic disorders using Fanconi anemia as a

model disease funded by Children's Cancer Research Foundation.
New
1110 RES NS 21834 DIPGTrial DIPG Clinical Trials Departmental Funding for DIPG Clinical Trial entitled The Phase I Diffuse Intrinsic Pontine Glioma Clinical Trial New
1110 RES NS 21836 CAR19Trial CAR 19 Clinical Trial Departmental Funding for CAR 19 Clinical Trial. New
1110 RES NS 21846 CWORP Ortho-CWORP City wide outcomes research program within the Department of Orthopeadics New
1110 RES NS 21847 EIDCDDSeed NSRes CDD Seed Grant EmplID Activity for the Center for Drug Design Research Development and Seed Grant Program to support drug design, development, and scientific research to advance health.  EmplID required. New
1110 RES NS 21849 NSRKidz1st NSR Kidz 1st Fund Activities related to Kidz 1st Fund foundation research. New
1110 RES NS 21850 NSRHodder NSR Hodder Chair Activities related to research chair holder which funds multiple projects. New
1110 RES NS 21859 NSArgosNea NS Argos Therapeutics Neaton Activities pertaining to general research in the Coordinating Centers for Biometric Research under the direction of Dr. James Neaton. New
1110 RES NS 21888 NSFounders NSRes Founders Scholar Program Activities pertaining to the Founders Scholar Projects, which investigate or advocate for UMM's public liberal arts mission to develop a clearer understanding of how UMM's mission and liberal arts model differ from earlier traditions. New
1110 RES NS FALTR LTAR Rsrch LTAR Research Activities related to long term non-sponsored agricultural research projects. New
1110 RES NS HCCH1 OCEH Lac Q OCEH Pilot - Lac Qui Parle Activities related to cost-shared funds of a pilot grant entitled "A diabetes, heart disease and stroke wellness program for all ages." New
1110 RES NS HCCH2 OCEH Well OCEH Pilot - Well Being Dev Activities related to cost-shared funds of a pilot grant entitled "ECCT developing capacity to address mental health issues." New
1110 RES NS HCCH3 OCEH Comp OCEH - Pilot Compass Ctr CTSI Office for Community Engagement for Health's pilot program with Compass Center for Healing, to better understand child health and wellness where research is involved. New
1200 DRES/RESSU 21804 EIDRSNoAll Res Supp Non-Allocated EmplID Research support activities of an individual that are not funded by an allocation from the RRC and are not associated with a formal research award.  EmplID required. Update
1200 DRES/RESSU 21831 RSConsPlnt RS Conservation & Plant Breed Research support activitities related to conservation and plant breeding. New
1200 DRES/RESSU 21862 RSCorrigan ResSup Corrigan-Gene Surgery Activity related to research support funds from the Corrigan family to be used specifically to find new cures for lethal genetic diseases. New
1200 DRES/RESSU 21866 SCI Admin Stem Cell Institute Admin Stem Cell Institute (SCI) Administrative in support of stem cell research. New
1200 DRES/RESSU 21867 RS TRO ISO RS Transplant Research Office Activities of the Transplant Research Office related to clinical trials performed for other groups. New
1200 DRES/RESSU 21873 RSInfrast Research Sup Infrastructure Research support funds transferred from the central budget office to OVPR annually, then transferred from OVPR to selected departments based on proposals for new research equipment. New
1200 DRES/RESSU DSVR2 VRLabResea VRLabResearchConsortium   Research support and external sales activities of the Virtual Reality Design Lab related to a UMN approved research consortium of design firms. New
1200 DRES/RESSU FALTO LTAROperat LTAR Operation Research support activities for long term agriculture project operations. New
2110 PUB SV NS 20801 PSHistoIHC PubServ Histology IHC Lab Histology/IHC Lab activities as a public service. Description change
2110 PUB SV NS 21461 ExtHNLow Ext Health & Nutrition Low Inc Extension Health & Nutrition activities for low income families as public service/outreach. Description change
2110 PUB SV NS 21477 ExtYDVolun Ext YD Volunteer Systems Extension Youth Development (YD) Volunteer Systems for curriculum, training, and development, including Minnesota Adult Volunteer Association (MAVA) as public service/outreach. Description change
2110 PUB SV NS 21479 4H STEM Ext 4-H STEM Extension Youth Development (YD) 4H Science, Technology, Engineering and Mathematics activities as public service/outreach. Description change
2110 PUB SV NS 21832 PSFacility PubSvc Facility Services Activities related to management services of a facility as a public service.  Activities may include receptionist services, monitoring of activity, reservation services, etc. New
2110 PUB SV NS 21854 PS WORLD PS WORLD Conference Activity related to the annual WORLD Lysosomal Disease conference. New
2110 PUB SV NS 21863 PSNeuroOnc PubSvc NeuroOncology Symposium Activities related to the annual Neuro-Oncology Symposium hosted by the Pediatric faculty, as a public service. New
2110 PUB SV NS 21869 PSAnimalIn PS Animal Assisted Interaction Activities related to non-sponsored Animal Assisted Interaction Therapy. New
2110 PUB SV NS 21871 PSHlthyEat PubSvc Healthy Eating Initiati Public service activities related to the Healthy Eating Initiative to improve the community's food environment. New
2110 PUB SV NS 21872 PSGphrsGrd PubSvc Gophers in the Garden Public service activities related to the Gophers in the Garden exhibit at the MN Landscape Arboretum. New
2110 PUB SV NS 21874 PSOutSourc PubServ Outsourced Lab Outsourced Lab activities as a public service. New
2110 PUB SV NS 21875 PSParasity Pub Svc Parasitology Lab Parasitology Lab activities as a public service. New
2110 PUB SV NS 21876 PSNecrpsy Pub Svc Necropsy Lab Necropsy Lab activities as a public service. New
2110 PUB SV NS 21877 PSEndoclgy Pub Svc Endocrinology  Endocrinology Lab activities as a public service. New
2110 PUB SV NS 21878 PSLawsonia Pub Svc Lawsonia Lab Lawsonia lab activities as a public service. New
2110 PUB SV NS 21879 PSLabRecv Pub Svc Lab Receiving Lab Receiving activities as a public service. New
2110 PUB SV NS 21881 4HHorsePDC Ext 4-H Horse Prog Dev Committ Extension Youth Development (YD) 4H Horse Program Development Committee activities as public service/outreach. New
2110 PUB SV NS 21882 Ext Shoot Ext Shooting Sports & Wildlife Extension Youth Development (YD) shooting sports and wildlife activities as public service/outreach. New
2110 PUB SV NS 21883 ExtPubTch Ext Public Teaching Extension Youth Development (YD) spublic teaching and training activities as public service/outreach for program workers. New
2110 PUB SV NS 21884 4HDairyPDC Ext 4-H Dairy Prog Dev Committ Extension Youth Development (YD) 4H Dairy Program Development Committee activities as public service/outreach. New
2110 PUB SV NS 21885 ExtProjBwl Ext Animal Science Project Bwl Extension Youth Development (YD) Animal Science Project Bowl activities as public service/outreach. New
2110 PUB SV NS 21886 Ext Ag Sci Ext Science of Agriculture Extension Youth Development (YD) science of agriculture activities as public service/outreach. New
2110 PUB SV NS 21889 4HLlamaPDC Ext 4-H Llama Prog Dev Committ Extension Youth Development (YD) 4H Llama Program Development Committee activities as public service/outreach. New
2110 PUB SV NS 21890 Ext4HExhib Ext 4H Fair Exhibits Extension Youth Development (YD) 4H Fair Exhibits activities as public service/outreach. New
2110 PUB SV NS 21891 ExtYDShare Ext YD Share the Fun Extension Youth Development (YD) Share the Fun activities as public service/outreach. New
2110 PUB SV NS 21892 Ext4HClovr Ext 4H Clovermart Extension Youth Development (YD) 4H Clovermart activities as public service/outreach. New
2110 PUB SV NS 21893 ExtLivestk Ext Fair Livestock Extension Youth Development (YD) livestock activities leading up to the Fair as public service/outreach. New
2110 PUB SV NS 21894 ExtLiveQAE Ext 4H Livestock QA & Ethics Extension Youth Development (YD) Livestock QA & Ethics curriculum and training activities as public service/outreach. New
2110 PUB SV NS 21895 ExtYDLeadT Ext YD Leadership Teams Extension Youth Development (YD) Leadership Teams activities as public service/outreach. New
2110 PUB SV NS 21896 4HDogPDC Ext 4-H Dog Prog Dev Committ Extension Youth Development (YD) 4H Dog Program Development Committee activities as public service/outreach. New
2110 PUB SV NS 21897 ExtYDImpct Ext YD Impact Study Extension Youth Development (YD) Impact Study activities as public service/outreach. New
2110 PUB SV NS 21898 Ext4HStudy Ext YD 4H Study Extension Youth Development (YD) 4H Study activities as public service/outreach. New
2110 PUB SV NS 21990 ExtYDOppAw Ext YD Opportunity Award Extension Youth Development (YD) Opportunity Award activities as public service/outreach. New
2110 PUB SV NS DSVR1 VRExtSales Virtual Reality Lab Ext Sales Activity related to external sales of the Virtual Reality Design Lab as a public service. New
2110 PUB SV NS FAAP1 IAPGnrlAct IAP General Account Institute for Agriculture professional general account activity for field studies with the purpose of public service or outreach. New
2110 PUB SV NS FAAP2 IAPCPMShrt IAP CPM Short Course Institute for Agriculture professional CPM short course activity for the purpose of public service or outreach. New
2110 PUB SV NS FAAP3 IAPFLDSchl IAP Field School for Ag Profes Institute for Agriculture professional field school for agricultural professionals that has the purpose of public service or outreach. New
2110 PUB SV NS FAAP4 IAPADTOP IAP Advanced Topics Institute for Agriculture professional Advanced Topics that has the purpose of public service or outreach. New
2110 PUB SV NS FAAP5  IAPThrdPRT IAP Third Party Projects Institute for Agriculture professional third party projects account activity that has the purpose of public service or outreach. New
2110 PUB SV NS FAAP6 IAPRschPro IAP Research Update for Ag Pro Institute for Agriculture professional general account activity for the purpose of public service or outreach workshops. New
2200 CLIN OPS 21821 ClAnterior Clinic - OPH Anterior Clinical activities directly related to Ophthalmology Anterior sub-specialists. New
2200 CLIN OPS 21822 CLGenEye Clinic - OPH General Eye Clinical activities directly related to Ophthalmology General Eye sub-specialists. New
2200 CLIN OPS 21823 ClGlaucoma Clinic - OPH Glaucoma Clinical activities directly related to Ophthalmology Glaucoma sub-specialists. New
2200 CLIN OPS 21824 ClOccuplst Clinic - OPH Occuplastics Clinical activities directly related to Ophthalmology Occuplastics sub-specialists. New
2200 CLIN OPS 21825 ClOPHPeds Clinic - OPH Pediatric Clinical activities directly related to Ophthalmology Pediatric sub-specialists. New
2200 CLIN OPS 21826 ClRetina Clinic - OPH Retina Clinical activities directly related to Ophthalmology Retina sub-specialists. New
2200 CLIN OPS 21827 ClNeuro Clinic - OPH Neurology Clinical activities directly related to Ophthalmology Neurology sub-specialists. New
3100 IS EXEC SW 21805 SysStaff Systemwide Unit Staff Expense Staff expenses to include Salary, Fringe Benefits and enterprise tax of a Institutional Support - Executive Management.Fiscal Systemwide unit. New
3100 IS EXEC SW 21815 SysSustain Syswd Sustainability Sustainability activities of a system-wide unit or at the system-wide level that integrate environmental, social, and economic goals through design, planning, and operational means in order to protect our resources. New
3100 IS EXEC SW 21853 COPayroll CO Payroll Default Activities pertaining to system-wide payroll default transactions.  For transactions recorded from the HRMS module only. New
3100 IS EXEC SW 21864 Spousal/DP Spousal/Domestic Partner Hires Activities of a system-wide unit in providing financial support to academic departments that have identified a finalist in a search process for whom a major condition of acceptance of an offer is the employment of their spouse or domestic partner or in retention situations, where a spouse or partner's employment situation is a major factor in a valued faculty decision to stay or leave.  New
3110 IS EXEC CW 21809 CUEqtyDiv Campus Equity & Diversity Awd Awards made at the campus level for projects to create a positive and inclusive campus climate for all by advancing equity, diversity, and social justice. Update
3110 IS EXEC CW 21852 GreenEnrgy Green Energy Savings Initiativ Activities of campus-wide energy savings initiatives. New
3110 IS EXEC CW 21861 CUDevelpmt Campus Growth & Development Campus-wide activities that support the campus infrastructure and development of campus sites. New
4100 AS GEN 20610 IrishSum Irish Studies Summer School The Learning Abroad Center's affiliated program titled Irish Studies Summer School, offered in association with USIT. Update
4100 AS GEN 21806 AcadStaff Acad Supp Unit Staff Expense Staff expenses to include Salary, Fringe Benefits and enterprise tax of a Academic Support unit. New
4100 AS GEN 21808 ASGlobalOp AcadSupp Global Operations Retainer services as well as add-on services from the Global Operations service provider chosen by the University to help the University navigate its international activities. New
4100 AS GEN 21810 LACCETAffl LAC Affiliate CET The Learning Abroad Center (LAC) programs with affiliate CET Academic Programs. New
4100 AS GEN 21811 LACChina LAC Language Immersion China Learning Abroad Center (LAC) Language Immersion in China program. New
4100 AS GEN 21812 LACIreland LAC Univ Study in Ireland Learning Abroad Center (LAC) study abroad program in Limerick, Ireland. New
4100 AS GEN 21839 AcAnterior Academic - OPH Anterior Academic activities directly related to Ophthalmology - Anterior sub-specialists New
4100 AS GEN 21840 AcGenEye Academic - OPH General Academic activities directly related to Ophthalmology - General Ey sub-specialists New
4100 AS GEN 21841 AcGlaucoma Academic - OPH Glaucoma Academic activities directly related to Ophthalmology - Glaucoma sub-speciality New
4100 AS GEN 21842 AcOccuplst Academic - OPH Occuplastics Academic activities directly related to Ophthalmology - Occuplastics sub-specialists New
4100 AS GEN 21843 AcPeds Academic -  OPH Pediatrics Academic activities directly related to Ophthalmology - Pediatric sub-specialists New
4100 AS GEN 21844 AcRetina Academic - OPH Retina Academic activities directly related to Ophthalmology - Retina sub-specialists New
4100 AS GEN 21845 AcNeuro Academic - OPH Neurology Academic activities directly related to Ophthalmology - Neurology sub-specialists New
4100 AS GEN 21857 Intl Lab ACE Internationalization Lab Activities related to the internationalization leadership team for the UMD campus which reviews current internationalization activities to clarify institutional goals. New
4100 AS GEN 21865 Ortho-FDP Ortho Faculty Development Prog Funds to be used to further faculty development of research, clinical, or educational endevours in the Dept of Orthopaedic Surgery. New
4100 AS GEN 21868 ASCtrGen AS Geospacial Analysis Activities related to geospacial analysis as academic support. New
4100 AS GEN DSVR3 VRDLInt Virtual Reality Lab Int Sales Activities related to internal sales of the Virtual Reality Design Lab. New
4100 AS GEN E2112 Mooty Chr Mooty Chair in Law and Busines Endowment New
4100 AS GEN E2113 MacoskoPrf Chris Macosko Professorship Endowment New
4100 AS GEN E2114 MNPopCtr Minnesota Population Center Endowment New
4100 AS GEN E2121 CROP MGMT CROP MGMT CTR WALLY NELSON CHR Endowment New
4100 AS GEN E2122 Mesabi Ran Mesabi Range Endowment Endowment New
4100 AS GEN FA9AD ASCFANSADM AS CFANS Admin Unit Support CFANS admin support allocated to units for one-time needs as approved by Dean's council as academic support. New
4100 AS GEN FA9BF ASDeansBFT AS Dean's Office Bdgt&Finance Academic support activities related to the CFANS Dean's Office budget and finance support. New
4100 AS GEN FA9BT ASCFANSFT AS CFANS Finance Teams Academic support activities related to the CFANS finance teams. New
4100 AS GEN HCOBS ASMCCBiost AS Oncology Biostatistics ISO Activity related to the internal sales activities of two merged groups - the Masonic Cancer Center and CTSI Biostatistical Design & Analysis Center New
4100 AS GEN HCPRC ASCTSIPRC AS Participant Recruitment Ctr Activity related to the CTSI participant recruitment center to attract study participants. New
4400 AS Museum 21880 MsmGphrGld Museum Gopher Gold Tracking Management and tracking of Gopher Gold transactions by a museum. New
4500 AS COL DEV 21818 MktVidProd Marketing Video Production Ops Video production operations for marketing and promotional purposes at the college level or below. New
4500 AS COL DEV 21819 MktCrtvSvc Marketing Creative Services Activities related to providing creative services (graphic design, photography, logos, etc.) for marketing and promotional purposes at the college level or below. New
4500 AS COL DEV 21820 MktNewMedi Marketing New Media Activities related to using social media, the internet, and other technological media for marketing and promotional purposes at the college level or below. New
4500 AS COL DEV DSLA2 LFilmSquad Landscape Film Squad Activities of a registered campus life student group: Landscape Film Squad. New
4500 AS COL DEV DSLA1 SDesActvsm Students for Design Activism Activities of a registered campus life student group: Students for Design Activism. New
5100 O&M 21833 DeferMaint Deferred Maintenance One-time general deferred maintenance projects on buildings, grounds, gardens, paths/walkways for the general public with non sponsored funds. New
6100 ST SVCS 21801 SSHlthWell StuSvc Hlth/Wellness Counselng Student service activities related to physical health and wellness issues including the intersection of physical and mental health. New
6100 ST SVCS 21816 SSClubSprt StuSvc Club Sport Admin Administration of student club sport activities supported by the University and operated as a student service.  For club activities conducted to maintain relations with the community, see Functions 3400 or 4500. New
6100 ST SVCS 21835 TranStdAct Transfer Student Activities Track activities for transfer students that include orientation, recruiting, campus and social events, student professional development as well as professional development for transfer student advisors. New
6100 ST SVCS 21851 SSProgDisc Stu Svc Program Discretionary Student Services support activities at the discretion of the program departments New
6100 ST SVCS 21858 SSReadmit StuSvcReadmitGrad Activities, including fees, related to the Graduate School when a student is readmitted into a degree program. New
6100 ST SVCS 21860 SSCaseCmpt StuSvc Case Competition Activities associated with a Case Competition among business school student teams.  May be internal or external.  Typcial expenses include meals, travel, prizes and awards. New
6100 ST SVCS FALLC SSLLC StuSvc Living Learning Commun Activities related to the Living Learning Communities program, which engages students in group activities that build friendships, facilitate academic success and educate students about college opportunities, as a student service. New
7300 AUXILIARY 20871 NCAAChmpsh NCAA Championships NCAA championships & tournaments hosted by U of M at Athletic venues Update
7300 AUXILIARY 21814 AuxPPSeatA Aux Prem/Pref SeatingAmenities Activities related to food and other amenities provided to Premium and Preferred ticket holders as an auxiliary service. New
7300 AUXILIARY 21838 ConfChmpn Conference Championships/Tourn Big Ten & WCHA Championships & Tournaments held at U of M venues New
7300 AUXILIARY 21848 AthRevMgmt Athletics Revenue Management To manage revenue within Athletics as an Auxiliary unit New
8100 ST AID 21813 GrdFelCol Collegiate GradFellowshp Prgrm Graduate fellowship award program that is funded by the college and administered at the college level. New
8100 ST AID 21828 QualMetric StAid Quality Metrics Pool Management of fellowship awards for graduate students supported by graduate education cost pool funds distributed to collegiate deans based on quality metrics.  In FY2013, the Quality Metrics Pool replaced the Graduate School Block Grant program. New
8100 ST AID 21829 DocDisFell Doctoral Dissertation Fellow Management of awards of Doctoral Dissertation Fellowships by the Graduate Programs Office. New
8100 ST AID 21830 Y1GradFell First Year Grad Student Fellow Management of awards of First Year Graduate Fellowships by collegiate and departmental offices.  In FY2013, responsibility for management of First Year Graduate Student Fellowships transferred from the Graduate Programs Office to the deans. New
8100 ST AID 21837 Adey Lee Adey Scholarship Award Scholarship funds provided to an eligible undergraduate student in need, per the donor Mary Adey for FY13 academic year. New
8100 ST AID 21855 GE-Mac Fel GE-MacArthur Fellow Activity related to the recruitment and support of two American minority graduate students per year for doctoral study in science and development. New
9980 NC AGENCY 20499 Consortium External Consortium External consortium activity where U acts as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20500 DepEquipmt Equipment Deposits Equipment deposits where the deposits will be refunded - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20501 DepInstrmt Instrument Deposits Instrument deposits where the deposits will be refunded - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20502 DepKey Key Deposits Key deposits where the deposits will be refunded - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20503 DepLocker Locker Deposits Locker deposits where the deposits will be refunded - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20504 DepSpace Space Rental Deposits Space rental deposits where the deposits will be refunded - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20505 ExtScholar External Scholarship/Fellowshp Scholarship or fellowship activity funded by outside agency with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20506 ExtStuLoan External Student Loans Student loan activity funded by outside agency with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20507 UMPClinSal UMP Faculty Clinical Salaries University of Minnesota Physicians faculty clinical salary activity with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20532 AgencyGen Agency General General agency activity.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20572 MoneyOrder Money Order Sales Money order sales activity to be send to outside vendor with the University as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20573 ExtMTCBus Metro Bus Lines Pass Sales Metro bus pass sales activity to be sent to vendor with university as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20574 ExtOthBus Bus Lines Pass Sales Other Bus sales pass activity not MTC to be sent to vendor with university as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20575 SSFeeGroup Student Service Fee Group Student services group supported by fee activity funded by students with U as custodian of funds only, fees will be given to the student group.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20643 NCAAPnltyD NCAA Penalty Donation Management of payments by student athletes who received extra benefits that need to be repaid to ensure National Collegiate Athletic Association (NCAA) compliance - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20644 NCAATckts NCAA Tournament Tickets Management of receipts from tickets for National Collegiate Athletic Association (NCAA) tournaments - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20645 MSHLTrnmt MN State High Schl Tournaments Management of ticket sales to Minnesota State High School Tournaments held at University athletic venues - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20646 USAGym USA Gymnastics Financial activities as agent for USA Gymnastics - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20647 Tournmnts Tournaments (Not U Sponsored) Financial activities as agent for athletic conference tournaments - University acts as custodian only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20685 AgncyCont Agency for External Contract External contract activities where the U acts as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20827 AgncyEdSup Agency External Education Supp Educational support fund management where the U acts as custodian only until funds are delivered to external educational provider.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20828 UMPAdmin UMP Administration University of Minnesota Physicians administrative activities where the University acts only as custodian of funds.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20980 SELFLoan SELF Loans Student loan activity funded by Minnesota Office of Higher Education Student Education Loan Fund (SELF) with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 20981 PrivStLoan Private External Student Loans Student loan activity funded by private lenders with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21168 MASTStudy MAST Study Period Contribution Student and family contributions to the MN Agricultural Student Training program study period expenses with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21169 MASTInsur MAST Insurance Insurance payments from international students participating in the MN Agricultural Student Training program with U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21172 MMFAdmin MMF Administration Activities that correspond with Minnesota Medical Foundation administration group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21173 MMFAdvSvcs MMF Advancement Services Activities that correspond with Minnesota Medical Foundation advancement services group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21174 MMFAlmnDon MMF Alumni & Donor Relations Activities that correspond with Minnesota Medical Foundation alumni and donor relations group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21175 MMFCancer MMF Cancer Activities that correspond with Minnesota Medical Foundation cancer group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21176 MMFChldHlt MMF Children's Health Activities that correspond with Minnesota Medical Foundation children's health group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21177 MMFClearng MMF Clearing Activities that correspond with Minnesota Medical Foundation clearing group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21178 MMFCoreSvc MMF Core Services Activities that correspond with Minnesota Medical Foundation  core services group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21179 MMFDiabIns MMF Diabetes Institute Activities that correspond with Minnesota Medical Foundation Diabetes Institute group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21180 MMFDirMktg MMF Direct Marketing Activities that correspond with Minnesota Medical Foundation Direct Marketing group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21181 MMFEditorl MMF Editorial Services Activities that correspond with Minnesota Medical Foundation editorial services group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21182 MMFF&Oadmn MMF Finance & Operations Admin Activities that correspond with Minnesota Medical Foundation finance and operations administration group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21183 MMFFinance MMF Finance Activities that correspond with Minnesota Medical Foundation finance group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21184 MMFFndnRel MMF Foundation Relations Activities that correspond with Minnesota Medical Foundation foundation relations group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21185 MMFGenlOps MMF General Operation Activities that correspond with Minnesota Medical Foundation general operations group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21186 MMFGiftPln MMF Gift Planning Activities that correspond with Minnesota Medical Foundation gift planning group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21187 MMFInfoSys MMF Information Systems Activities that correspond with Minnesota Medical Foundation information systems group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21188 MMFLillehe MMF Lillehei Heart Institute Activities that correspond with Minnesota Medical Foundation Lillehei Heart Institute group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21189 MMFMajGive MMF Major Giving Activities that correspond with Minnesota Medical Foundation major giving group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21190 MMFMarketg MMF Marketing Activities that correspond with Minnesota Medical Foundation marketing group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21191 MMFMedicin MMF Medicine Activities that correspond with Minnesota Medical Foundation medicine group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21192 MMFBAARC MMF BAARC Activities that correspond with Minnesota Medical Foundation Bob Allison Ataxia Research Center (BAARC) group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21193 MMFNeuro MMF Neuroscience Activities that correspond with Minnesota Medical Foundation neuroscience group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21194 MMFOphtha MMF Ophthalmology Activities that correspond with Minnesota Medical Foundation ophthalmology  group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21195 MMFPHealth MMF Public Health Activities that correspond with Minnesota Medical Foundation public health group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21196 MMFProgram MMF Programs Activities that correspond with Minnesota Medical Foundation programs group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21197 MMFRadiolg MMF Radiology Activities that correspond with Minnesota Medical Foundation radiology group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21198 MMFResrch MMF Research Activities that correspond with Minnesota Medical Foundation research group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21199 MMFScholar MMF Scholarship & Medical Educ Activities that correspond with Minnesota Medical Foundation scholarship & medical education group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21200 MMFSOUP MMF SOUP Activities that correspond with Minnesota Medical Foundation surgery, orthopedic surgery, urologic surgery, and physical medicine (SOUP) group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21201 MMFSpEvnt MMF Special Events Activities that correspond with Minnesota Medical Foundation special events group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21202 MMFSpProj MMF Special Initiatives Activities that correspond with Minnesota Medical Foundation special initiatives group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21203 MMFSurgery MMF Surgery Activities that correspond with Minnesota Medical Foundation surgery group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21204 MMFUMDMed MMF UM Duluth Medical School Activities that correspond with Minnesota Medical Foundation University of Minnesota Duluth Medical School group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21205 MMFWmHlth MMF Women's Health Activities that correspond with Minnesota Medical Foundation women's health group - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21383 CampusClub Campus Club Campus Club financial activity where the U acts only as custodian of funds.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21564 MNCropImpA MN Crop Improvement Assc Minnesota Crop Improvement Association financial activity where the U acts only as custodian of funds.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21565 UMCommFrm UM Communicatort Forum U of M Communicators Forum financial activities where the University acts only as custodian of funds.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY 21657 MMFGrtflPt MMF Grateful Patient Activities that correspond with Minnesota Medical Foundation grateful patient activities, a development program researching grateful patients for donor solicitation - agency activities - U as custodian of funds only.  For use with Agency fund values (9xxx) only. Description change
9980 NC AGENCY YE998 YrEnd9980 Year End Adjustment 9980 Accounting Services use only.  For use with Agency fund values (9xxx) only. Description change