Account Number Structure

Account Number Structure
Type of Policy
Administrative
jbarber32
Policy No
1.2
Review Date
Policy Owner
Controller's Office
Contact Name
Amy Herron
Contact Title
Controller
Contact Email
amy.herron@business.gatech.edu
Reason for Policy

The object of this procedure is to provide a basic explanation of the account numbering systems of Georgia Tech.

Policy Statement

General Guidelines
A thorough explanation of the Board of Regents Account number can be found in the Accounting Procedures and Instructions Manual - Revised (BPM-1) provided by the Board of Regents of the University System of Georgia. An explanation of values comprising the Chart of Accounts can be obtained by contacting the Accounting Services Department. The Board of Regents Chart of Accounts is authorized by the Board of Regents of the University System of Georgia. However, values for some segments of this account are internal to this Institution. As such, they gain authority from the Senior Vice President for Finance and Administration.

Georgia Tech currently uses four types of account numbers:

  1. Board of Regents Account Number
    The "official" account number of Georgia Tech is the Board of Regents (BOR) account number. This number is based upon account definitions in the Business Procedures Manual, Revised (BPM-1), of the University System of Georgia. It is, therefore, known at Georgia Tech as the Board of Regents (BOR) Account Number. This account number is used for all official reports and for the financial statements.
    The structure of the BOR Account Number is the same for all types of accounts (balance sheet, revenue, and expenditure); but the fields, or components of the accounts, vary according to the type of account. The differences will be shown graphically in pages 3 through 6 of this procedure.
  2. PeopleSoft Account Number
    The PeopleSoft Account Number is comprised of five Chart Field components that exist within the baseline of the PeopleSoft product. The SpeedType is a short, user-friendly number that is used primarily for data entry and inquiry. The Chart Field components and the SpeedType composition are described in pages 6 and 7 of this procedure.
  3. MSA Account Number
    In 1985, the Business Office at Georgia Tech implemented a new financial system for the General Ledger, Accounts Payable, and Purchasing functions. These functions were to be executed on an IBM mainframe computer and would operate under MSA software. In order to accommodate this software, a new account structure was developed, from the existing BOR account number. This new structure became known as the "MSA Account Number." The segments of the MSA number are derived from actual segments of the BOR number. The order and the length of the two account numbers differ. The Accounts Payable and Purchasing Departments operate with the MSA number.
  4. Old (Short) Account Number
    A numbering scheme that has existed for many years is now referred to at Georgia Tech as the "Old Account Number." This number is familiar to the campus because it is the shortest of the account numbers used, and because it has some meaning built into it. The Old Account number is used for such systems as Budgeting, Payroll, Grants & Contracts Accounting, Physical Plant Job Order System, and the Chemistry Stockroom.

Chart of Accounts Report
The Chart of Accounts report lists all account numbers. Translation programs are used to "link" each account to the others. These reports may be sorted by any of the four account types and within each account type they can be sorted numerically, alphabetically, or numerically by Organization within any one of the types.

Procedures

Board of Regents Account Segments
Following is a brief description of the segments comprising the Board of Regents Chart of Accounts.

  1. Fund Group
    Fund Group is an accounting entity with a self-balancing set of accounts consisting of assets, liabilities and fund balance.
    The Fund Groups used by departmental units are as follows:
    • Current Operating Fund Group
      • Fund Number 10 - Resident Instruction
      • Fund Number 21 - Georgia Tech Research Institute (GTRI)
      • Fund Number 22 - Continuing Education
      • Fund Number 23 - Center for Rehabilitation Technology (CRT)
      • Fund Number 24 - Advanced Technology Development Center (ATDC)
      • Fund Number 25 - Economic Development Institute (EDI)
      • Fund Number 40 - Restricted Funds - Resident Instruction
      • Fund Number 41 - Restricted Funds – GTRI
      • Fund Number 42 - Restricted Funds - Continuing Education
      • Fund Number 43 - Restricted Funds - CRT
      • Fund Number 44 - Restricted Funds - ATDC
      • Fund Number 45 - Restricted Funds – EDI
      • Fund Number 48 - Restricted Funds – Plant Funds
      • Fund Number 50 - Auxiliary Enterprises
      • Fund Number 95 - Student Activities
    • Loan Funds
      • Fund Number 70 - Loan Funds
    • Endowment Funds
      • Fund Number 75 - Endowment Funds
    • Plant Funds
      • Fund Number 80 - Unexpended Plant Funds
      • Fund Number 82 - Renewals and Replacements
      • Fund Number 85 - Investment in Plant
    • Agency Funds
      • Fund Group 90 - Agency Funds - Private Trust
  2. Function
    The Function is a group of related activities having as their purpose the accomplishment of a major service or program for which the institution is responsible. A two-digit, numeric code is used to designate this.
    • Functions and their numbering ranges can be categorized as follows:
      • Instruction 10-19
      • Research 20-29
      • Public Service 30-39
      • Academic Support 40-49
      • Student Services 50-59
      • Institutional Support 60-69
      • Operation and Maintenance of Plant 70-79
      • Scholarships and Fellowships 80-89
  3. Source
    The Source is a one-digit, numeric code that indicates the origin of revenue funds. Current codes are as follows:
    • Research Consortium Funds (State)
    • General or State Funds
    • Special Initiative Funding
    • Lottery Funds (State)
    • Departmental Sales and Services
    • Sponsored Operations
  4. Cost Center
    The Cost Center is a two-digit, numeric code that describes the organizational unit (usually a department) originating financial transactions.
  5. Sub-Cost Center
    The Sub-Cost Center is a three digit, numeric code used to divide specific cost centers into sub-sections. This allows for the identification of individual accounting units within a given cost center.
  6. Project
    The Project designator, a five-digit, alphanumeric code, identifies the sponsored project originating financial transactions. The exception, however, is that some non-sponsored Olympic accounts are also established with a project identifier of "Y."
  7. Sub-Project
    The Sub-Project is a three digit, alphanumeric code used to show the various sections into which a project has been divided. The sub-project allows a distinction between the main project and a sub/CO-project, while concurrently functioning as an indicator of project duration.
  8. Object
    The five digit, numeric Object Code provides a method of classifying expenditures according to what is received in return for the expenditures, e.g., personal services, travel, operating supplies and expense and equipment.
    Refer to Appendix A for a complete listing of object codes. The numbering of object codes proceeds as follows:
    • 50000-59999 Personal Services Expenditures
    • 60000-69999 Travel Expenditures
    • 70000-79999 Operating Supplies and Expense
    • 80000-89999 Equipment

Board of Regents Account Number Structure
Each Account is grouped into eight principal fields that may contain up to five characters as follows:

  1. Balance Sheet Account
    • Includes: Fund Group and Object Code
    • Example: 10-00-0-00-000-00000-000-11800
    • Fund 10: Resident Instruction
    • Object Code 11800: Cash in Bank - Demand Deposits
  2. Revenue Account
    • Includes: Fund Group, Function, Cost Center, Sub-Cost Center, and Source
    • Example 1: 10-00-0-00-000-00000-000-40310
    • Fund 10: Resident Instruction
    • Source (Account) 40310: State Appropriation - General
    • Example 2: 50-10-0-10-133-000-00000-40910
    • Fund 50: Auxiliary Enterprises
    • Function 10: Student Housing
    • Cost Center 10: Student Housing
    • Sub-Cost Center 133: Harris Dormitory
    • Source (Account) 40910: Dormitory Rents
  3. Expenditure Account (Financial Accounts)
    • Includes: Fund Group, Function, Source Code, Cost Center, Sub-Cost Center, Project, Sub-Project and Object Code
    • Example 1: 10-11-1-16-200-00000-000-71410
    • Fund 10: Resident Instruction
    • Function 11: Instruction
    • Source 1: General or State Funds
    • Cost Center 16: Aerospace Engineering
    • Sub-Cost Center 200: Instruction in Aerospace Engineering
    • Object Code 71410: Supplies and Materials
    • Example 2: 10-24-6-16-600-R56780-0A0-71410
    • Fund 10: Resident Instruction
    • Function 24: Sponsored Research
    • Source 6: Sponsored Operating Revenue
    • Cost Center 16: Aerospace Engineering
    • Sub-Cost Center 600: Sponsored Research in Aerospace Engineering
    • Project Number R5678: GTRC Project Number 5678
    • Sub-Project Number 0A0: No additional years of funding
    • Object Code 71410: Supplies and Materials

PeopleSoft Account Number
There are five Chart fields that comprise the number that exists with in the baseline of the PeopleSoft product. They are: Fund, Organization, Program, Subclass, Project and Account.

  1. Fund
    Fund identifies a balancing entity within a set of books in PeopleSoft. Each five-digit fund in PeopleSoft maps to a two-digit GEAC fund. In the new PeopleSoft fund structure, "roll-up" account numbers that end in "000" exist but are not currently used. These fund numbers will be used for reporting purposes after PeopleSoft GL replaces GEAC GL
    PeopleSoft Fund Number Description Legacy Fund Number
    Funds
    01000 GEAC Control Account 01
    10000 Cur Unrestricted - E & G N/A
    10010 Cur Unrestricted - Resident In 10
    11000 Cur Unrestricted - Other Org N/A
    11021 Cur Unrestricted – GTRI 21
    11022 Cur Unrestricted - Con Ed 22
    11023 Cur Unrestricted – CRT 23
    11024 Cur Unrestricted – ATDC 24
    11025 Cur Unrestricted – EDI 25
    12000 Cur Unrestricted – Auxiliary N/A
    12050 Cur Unrestricted – Auxiliary 50
    13000 Cur Unrestricted - Student Act N/A
    13095 Cur Unrestricted - Student Act 95
    20000 Cur Restricted - E & G N/A
    20010 Cur Restricted - Resident In 10
    20040 Cur Restricted - Resident In 40
    21000 Cur Restricted - Other Org N/A
    21021 Cur Restricted – GTRI 21
    21022 Cur Restricted - Con Ed 22
    21023 Cur Restricted – CRT 23
    21024 Cur Restricted – ATDC 24
    21025 Cur Restricted – EDI 25
    21041 Cur Restricted – GTRI 41
    21042 Cur Restricted - Con Ed 42
    21043 Cur Restricted – CRT  43
    21044 Cur Restricted – ATDC  44
    21045 Cur Restricted – EDI  45
    21048 Cur Restricted - Unexp Plant  48
    30000 Loan – Federal  N/A
    30070 Loan – Federal  70
    31000 Loan – Institutional  N/A
    31070 Loan – Institutional  70
     40000  Endowments – Endowment  N/A
     40075  Endowments – Endowment  75
     41000  Endowments - Term End  N/A
     41075  Endowments - Term End  75
     42000  Endowments - Quasi End  N/A
     42075  Endowments - Quasi End  75
     50000  Plant – Unexpended  N/A
     50080  Plant – Unexpended  80
     51000  Plant - Renewal & Replacement  N/A
     51082  Plant - Renewal & Replacement  82
     52000  Plant - Investment in Plant  N/A
     52085  Plant - Investment in Plant  85
     60000  Agency - Funds on Deposit  N/A
     60090  Agency - Funds on Deposit  90
     61000  Agency-Designated Scholarships  N/A
     61090  Agency-Designated Scholarships  90
     62000  Agency - Payroll Operations  N/A
     62090  Agency - Payroll Operations  90
  2. Organization
    Organization represents the cost and sub-cost fields of the BOR Account number. The Organization Number will be the same as the Accounts Payable number assigned to every organization. Organizations will be allowed to subdivide to meet reporting or hierarchy needs if necessary. However, if the organization is subdivided, budgeting and expending must be done at the sub-level
    All GTRI Organizations have been coded to begin with "0" for ease of identification and transition.
    Org Code Organization Name
    Some examples of Organization Numbers are listed below:
    221 Con-Ed Distance Learning
    320 Biology
    515 International Affairs
    764 Accounts Payable
    911 Real Estate & Space Planning
  3. Program
    The Program Code will replace the Function Code of the BOR Account number. It is used to identify expenses into major categories. The first digit of the Program Code will denote the major GAAP Categories. They are: 1 – Educational and General, 2 – Auxiliary, 3- Hospitals (i.e. Instruction, Research, Public Service, etc.) These codes are standardized and controlled by the Regents Central Office.
    Program Number Program Description
    Below are some examples of program codes
    11000 Instruction
    12000 Research
    15910 Intramural Athletics
    17700 Suspense Plant
    21000 Housing
  4. Subclass
    The Subclass Chart field is a partially enhanced, partially new account component. The legacy Fund Source, which was one character in length, could not adequately account for new or special allocations such as Research Consortium Funding, Special Initiative Funding , or Lottery Proceeds. The Subclass code will now be 5 digits in length to accommodate the needs of the Institution.
    When Subclass codes are assigned to a PeopleSoft Account Number only "State" Subclasscodes should be used with "State" fund numbers and only "Sponsored"Subclass codes should be used with "Sponsored (Restricted)" fund numbers. All Sponsored Subclasses begin with the legacy Fund Source identifier "6" for ease of transition.
    Subclass Code Sub-Classification Description State or Sponsored
    Below are examples of Subclass Codes
    11000 General Operations State
    11680 Undesignated Spons Research State
    12000 Research Consortium State
    14000 Lottery Funds State
    41000 DS & S - General Departmental Sales and Service
    63000 Sponsored Operation - Local Sponsored
    63439 Fed Flow - NASA Sponsored
    64010 Georgia Tech Foundation Sponsored
    64100 Sponsored Private Sponsored
    64050 Georgia Tech Research Corp Sponsored
  5. Account
    The account chart field will equate to balance sheet, revenue and expenditure object codes in the BOR account number.

Speedtype
The five Chart fields described make up a very complex baseline number. To simplify the use of the PeopleSoft General Ledger, a shorter number called a SpeedType was developed to "point" to the baseline number. To access or input account information within the PeopleSoft system, the user need only know the SpeedType.

Balance Sheet and Revenue Accounts
The Speed Type number for balance sheet accounts contains the letter Z followed by the existing Old Account Number (example: Speed Type Number Z1011800 = the old Account Number 10-11800).

Expenditure Accounts
Expenditure SpeedTypes vary in length from 7 to 9 digits depending upon the type of account. Expenditure SpeedTypes are comprised of the following digits:

  • High level organization identifier (1 – 3 digits).
    Note: All GTRI projects will begin with the Organization Identifier "0" and are followed by the entire Old Account Number.
  • High level fund source identifier (1 digit from MSA and BOR Account Numbers)
  • Portion of the existing Old Account Number (3 or 5 digits)
    Note: All Con Ed, EDI, ATDC, POD, and Student Activity Expenditure SpeedTypes will use all five digits. Plant Funds (Renewal & Replacement and Unexpended Plant) will use the alpha characters A = Renewal and Replacement and P = Unexpended Plant Funds followed by the last 4 digits of the Old Account Number (example: Speed Type Number 9004A7108 = the Old Account Number AX-87108). All other organizations will use the last 3 digits in their Expenditure Speed Types.

Restricted Fund Accounts
The Restricted Fund Speed Type is the same as the Old Account Number.

Agency Fund Accounts
The Agency Fund Speed Type Number consists of the following:

  • 3 Digit Organization Number
  • 1 Digit Source of Funds Number (from MSA and BOR Account Numbers)
  • 5 Digit Cost and Subcost Number (The Cost and Subcost Number is derived from the BOR Account Number)

Examples of SpeedTypes:

Org Identifier Fund
Source		 Old Account Number Portion
7631123 Accounting Services
7 6 3 1 1 2 3    

Organization Identifier: 763 (Accounting Services)
Fund Source: 1 (State)
Old Account Number Portion: 123 (The old account number is I-71-123)

Org
Identifier		 Old Account Number Portion
0A1004136 USAF/Eglin AFB (GTRI)
0 A 1 0 0 4 1 3 6

Organization Identifier: 0 (GTRI)
Fund Source: N/A
Old Account Number Portion: A-100-4136 (Use entire old account number)

Org Identifer Fund
Source		 Old Account Number Portion
290610606 Army Intergovernmental (EDI)
2 9 0 6 1 0 6 0 6

Organization Identifier: 0 (GTRI)
Fund Source: N/A
Old Account Number Portion: A-100-4136 (Use entire old account number)

Org Identifier Fund
Source		 Old Account Number Portion
1606538 Daniel Guggenheim Endowment
1 6 0 6 5 3 8    

Organization Identifier: 160 (Aerospace Engineering)
Fund Source: 6 (Sponsored)
Old Account Number Portion: 538 (The old account number is E-16-538)