Procedure 2-2

Types of Cost Centers and Projects

Responsible Officer: Vice President for Business Affairs and Controller

Sponsoring Department: Accounting Services

Revision Date: 24 August 2015

Errors or changes to: aim@uta.edu

Procedures
  1. State funded cost centers (20xxxx) - These cost centers are funded by General Revenue Appropriations in the State Treasury. Expenditures in these cost centers must comply with the Regents' Rules and Regulations and the State Purchasing Act.

  2. Locally funded cost centers (31xxxx thru 92xxxx) - Source of funds for these cost centers may be from sales and service, gifts, or transfers. Expenditures recorded in these cost centers are paid from local funds in local banks. Expenditures from local cost centers must comply with the Regents' Rules and Regulations. Listed below are the different types of local cost centers:

    31xxxxDesignated Funds
    32xxxxService Departments (Telecommunications, Mail Services, Campus Printing)
    47xxxxAuxiliary Enterprises and Activities
    55xxxx (Gifts)
    56xxxx (Endowments)
    Restricted (Gift, Scholarship, Endowment Earnings)
    81xxxxLoan Funds
    92xxxxAgency Funds - Funds Held in Trust for Others (Student Organizations)
  3. Sponsored Projects or Capital Projects - Source of funds are grants and bond proceeds.

    Project ID 1xxxxxxxxx or 126xxxxxxxSponsored Projects-Grants and Contracts
    Project ID ACxxxxxx or ARxxxxxxPlant Funds