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Administrative Accounting
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Administrative AccountingHEED Diversity Award


Establishing and Maintaining an Account

An account (referred to as budget purpose in AIS) may be established when a new unit or department is created or when there is a need to separate activities or expenditures within an existing unit.  In either case, the establishment of an account provides those responsible for the activity a means of keeping track of receipts and expenditures connected with the activity.

In addition to an appropriate name for the account and a budget purpose number (assigned by Administrative Accounting), each account established must have a person responsible for all transactions involving the account.  That individual is the “fiscal officer” of the account.  These three elements; account name, budget purpose number and signature of the fiscal officer, are essential to all actions taken.

Once an account (budget purpose) is established it may become necessary to make changes to the account.  

The form for all above actions, “Request for Account Creation or Account Changes” is available at http://www.siue.edu/its/ais/eforms/pdf/ais_account_creation.pdf.

Instructions for the form are available at http://www.siue.edu/its/ais/eforms/pdf/sp_600e_1109_i_request_account_creation_changes.pdf.

The form is designed to accommodate the following changes:

1.         Request a new account
2.         Discontinue an account
3.         Change an account title
4.         Add, change, or remove fiscal officer, delegate, or unit officer.

Additional forms such as the Fiscal Officer Attestation Statement and the Request for AIS Access are available at:
http://www.siue.edu/its/ais/index.shtml


Description of Major Fund Groups and Accounts

State Operating Budget (State Funds)

  • Income Fund (Ledger "1" Accounts) - Includes tuition revenue, off-campus program revenue, interest on Income Fund deposits, and certain miscellaneous fee revenue.
  • State Appropriated Funds (Ledger "2" Accounts) - Includes General Revenue Funds and Education Assistance Funds, which come from Illinois tax dollars.

Non-State Operating Budget (Local Funds)

  • Service Departments (Ledger "3" Accounts) - Provide specific types of services to University departments are supported by internal charges to using departments. Ex. Facilities Management and Transportation Services.
  • Indirect Cost Recovery - ICR (Ledger "4" Accounts) - ICR funds are recovered as overhead allowances on grants and contracts.
  • Self Supporting Activities (Ledger "4" Accounts) - Include a wide range of operations which are directly related to Instruction, Research, or Public Service units or support the overall objectives or general operations of the University.
  • Revenue Bond Operations (Ledger "5" Accounts) - Operations of Revenue Bond financed facilities are reported in this fund group. Ex University Housing, Morris University Center, Parking, Student Fitness Center, and Student Success Center
  • Grants and Contracts (Ledger "6" Accounts) - Include funds received from governmental entities, private foundations, and corporations for the support of various research projects, instructional and training programs, public service activities, student financial aid, and other programs. 
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