Fund List

I. Current Funds
    A. Current Funds Unrestricted
        1. General Educational Funds
        2. Health Care Units Funds
        3. Other Funds Unrestricted
            a. Organized Activities Funds
                1. General Organized Activities
                2. Special Purpose Appropriations
            b. Stores, Services and Revolving Funds
        4. Auxiliary Enterprise Funds
    B. Current Funds Restricted
II. Loan Funds
III. Endowments and Similar Funds
IV. Plant Funds
    A. Unexpended Plant Funds
    B. Renewals and Replacements Plant Funds
    C. Retirement of Indebtedness Plant Funds
    D. Investment in Plant Funds
V. Defeased Bonds
VI. Agency Funds
VII. Other Funds



I. Current Funds

Used primarily to account for transactions which are related to performing the primary objectives of the University.
A. Current Funds Unrestricted
1. General Educational Funds Used to account for transactions related to the University's State-appropriated budget for instruction and general operations as approved by the Iowa State Legislature and the Board of Regents, State of Iowa.

Fund Description
050 General Educational Fund
060 Academic Building Revenue Fund

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2. Health Care Units Funds Used to account for transactions related to patient care operations, including State-supported indigent care programs as set forth in Chapter 255 of the Code of Iowa

Fund Description
165 Iowa River Landing
170 University Hospital
175 Univ Hospital Revenue Fund
180 Psychiatric Hospital
185 Ctr For Disabilities and Dev
187 Spec Child Hlth Srvcs M and R
189 Spec Child Health Srvcs Peds

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3. Other Funds Unrestricted
a. Organized Activities Funds
1. General Organized Activities Used to account for transactions related to instructional departments for activities such as conferences and institutes, correspondence study, continuing education, dental clinic operations, and testing and learning publications.

Fund Description
240 General Organized Activities
241 CCOM Academic Enrichment Fund
242 CCOM Department Trust Funds
243 UI Health Care
244 CON Faculty Practice Plan
990 Carver College Of Medicine
991 Dentistry Faculty Practice
993 Hosp Dentistry Fac Practice

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2. Special Purpose Appropriations Budgets approved by the Iowa State Legislature for special purpose appropriations. Except for Fund 223, the appropriation must be spent in the year it is received. Fund 223 is allowed to carry-forward an appropriation one year; i.e., the appropriation for a year must be spent by the end of the next fiscal year.

Fund Description
190 University Hygienic Laboratory
210 Oakdale Campus
220 Statewide Family Practice Res
223 Innovation Fund
224 Iowa Regents Resource Centers
228 Entrepreneurship, Econ Initiat
229 Iowa Flood Center
230 Primary Care Initiative
231 IA Online AP Academy
232 State Hlth Registry
233 IA Consortium Substance Abuse
234 Biocatalysis
235 Iowa Non-Profit Resource Ctr
236 Center For Advanced Drug Dev
237 Technology Innovation Center
238 Oakdale Research Park
239 Iowa Birth Defects Registry

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b. Stores, Services and Revolving Funds Used to account for transactions for stores and service departments that maintain various inventories and service functions which are supported by user charges to other University departments or external customers. The revolving accounts are used as clearing accounts for such items as deferred summer session revenues and expenses & travel advances.

Fund Description
250 Stores Srvcs Revolving Stores
260 Stores Srvcs Revolving Dpt Svc
261 Service Centers
263 SSR Shared Services
270 Payroll Activities
271 Payroll Fringe Benefit Control
275 Stores Srvcs Revolving General
276 Central Admin General Revolvg
285 Strs Srvcs Revolvng Teleco Fac
295 Utility System
310 Treasurers Temp Investments

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4. Auxiliary Enterprise Funds Used to account for transactions of substantially self-supporting activities that primarily perform a service to students, faculty, and staff.

Fund Description
400 Univ Housing Dining Rev Fund
401 Univ Housing Dining Op Mnt Fnd
408 Intercollegiate Athletics
409 Hawkeye Sports Arena Rec Act
411 Finkbine Golf Course
412 Intercollegiate Ath Non Budg
413 Hawkeye Sports Arena Non Bud
414 Lettermen Activities
420 Student Health Facility
431 Rec Fac Revenue Fund
435 Hancher Auditorium
437 Hancher Auditorium Programs
440 Iowa Memorial Union
441 University Athletic Club
445 Parking and Transportation
447 Cambus
450 Auxiliary Enterprises General

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B. Current Funds Restricted Used to account for current funds which are restricted by donor or outside agencies as to specific purpose(s) for which they may be expended.

Fund Description
500 Current Restricted Non Federal
510 Current Restricted Federal
520 Current Restricted Gifts
525 Current Restricted Scholarship

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II. Loan Funds

Primarily loans financed by the Federal Government (i.e. Perkins Loan Program) used to account for loans to students.
Fund Description
530 Loan Fund

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III. Endowments and Similar Funds

Fund Description
560 LongTerm Pool Invest Fund Mgrs
Used to record balances held by investment fund managers for the University's long term pool. Participant balances include all of Fund 561, 581 and portions of Funds 562, 563, and 975 endowments (Agency-held for others).
561 Permanent (True) Endowments
Donors have stipulated that the principal of the fund may not be spent. The principal is to remain intact in perpetuity and is to be invested for the purpose of producing present and future income. Funds are invested only in the University's long term pool.
562 Quasi Endowments (Donor Restr)
Donors have stipulated that the principal and income of the fund may be spent. Funds are invested in the University's long term and intermediate term pools.
563 Quasi Endwmnts (Internl Restr)
University funds are directed to the endowment investments by the Board of Regents or University leadership (internally restricted). Funds are invested in the University's long term and intermediate term pools.
580 Intermed Term Pool Inv Fd Mgrs
Used to record balances held by investment fund managers for the University's intermediate term pool. Participant balances include Funds 562, 563, and 975 endowments (Agency-held for others).
581 Quasi Endowment - GASB 45 OPEB
Quasi endowment funds representing the investments for financing of other post-employment health care benefits.

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IV. Plant Funds

Used to account for the transactions relating to investments in permanent and long-lived assets.
A. Unexpended Plant Funds Amounts which have been appropriated or designated for the acquisition of land, improvements, buildings, and equipment.

Fund Description
600 Capital Appropriations
602 Dental Science Captl Appr 2011
620 Academic 2008 Construction Fnd
621 Academic 2009 Construction
623 Academic 2013A Construction
624 Athletic Facilities & Reserve
625 Hawkeye Sports Rec Fac Surplus
627 Athletic Fac Const Fund
629 Athletic Fac Const Fund 2005b
631 Rec Fac Construction Fund
632 Rec Facilities Surplus Fund
633 Hospital Construction Fnd
635 Teleco Fac Plant Fund
636 Telecom Fac Const Fund
637 Academic 2014 Construction
638 Academic 2014A Construction
639 Academic 2015 Construction
641 Student Health Fac Excess Fund
642 Util Sys Depreciation Funds
643 Util Sys Offset Fund
645 Util Sys Construction Fund
648 Old Capitol Town Center
650 IMU Const Fund Series
651 IMU Remodeling Bonds Surplus
653 Master Lease Plan Constr&Equip
656 Parking Sys Rev Bond Surplus
657 Parking Construction Fund
660 Casualty Losses
661 Central Admin Capital Revolvin
662 Flood Cost-share
663 Institutional Road Fund
664 Flood Replacement Proceeds
665 Gen Invest Inc Bldg Use Fund
667 Internal Loans
668 Flood Line of Credit
670 Gifts and Grants
676 Allocation From Current Funds
680 Dorm Construction Fund
690 Dormitory Surplus Fund

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B. Renewals and Replacements Plant Funds Amounts to provide for repairs and renovations of buildings, improvements and equipment primarily pursuant to terms of bond indentures.

Fund Description
700 Dorm Improve Bond Reserve Fund
705 Iowa Memorial Union
710 Athl Fac Improve and Ext Fund
720 Recreational Fac Impr Fund
725 Util Sys Bond Imp and Ext Fund
735 Hosp Revenue Bonds Renew Replc
740 Park Rev Bond Impr and Ext Fnd

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C. Retirement of Indebtedness Plant Funds Bond and note sinking reserve and arbitrage rebate funds to provide payment of principal, interest, and rebated interest.

Fund Description
800 Academic Bond Sinking Fund
801 Academic Bond Reserve Fund
803 Academic Bond Arbitrage Rebate
805 Hospital Revenue Bonds Sinking
808 Hospital Revenue Res Fund
810 Athletic Bonds Sinking Fund
811 Athletic Fac Reserve Fund
812 Athletic Fac Res Fund 05a B
813 Athletic Fac Reserve Fund
818 Recreational Fac Sinking Fund
819 Recreational Fac Reserve Fund
827 Util System Reserve Fund 2010
828 Util System Sinking Fund 2010
830 Util Sys Bond Sinking
832 Util Sys Bond Reserve
835 IMU Refund Bonds Sinking Fund
837 IMU Refund Bonds Reserve Fund
838 Util Sys Bond Sink Fund 2009
839 Util Sys Bond Res Fund 2009
840 Parking Rev Bonds Sinking Fund
842 Parking Debt Service Res Fund
843 Parking Rev Bonds Rebate
844 Utility Sys Rev Bonds Rebate
850 Ctr For Univ Adv Bond Sink Fnd
851 Ctr For Univ Adv Bond Reserve
853 Util Sys Bond Sinking Fund 06A
854 Util Sys Bond Reserve Fund 06A
855 Util Sys Bond Sinking Fund 07
856 Util Sys Bond Reserve Fund 07
857 Util Sys Bond Sinking Fund 07A
858 Util Sys Reserve Fund 07A
865 Athletics Arbitrage Rebate
867 IMU Arbitrage Rebate
869 Old Cap Arbitrage Rebate
870 Telecom Bond Sinking Fund
871 Telecom Bond Reserve Fund
880 Master Lease Plan & Notes
885 UI Facility Corp Sinking Fund
886 UI Facility Corp Debt Svc Resv
895 Dormitory Bond Sinking Fund
898 Dorm Bond Reserve

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D. Investment in Plant Funds Represents the total of all long-lived assets in the service of the University and associated liabilities.

Fund Description
900 Investment In Plant

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V. Defeased Bonds

Bonds still outstanding but where the University has set aside funds to cover the liability of these bonds. Normally, the set aside funds are generated through the sale of new bonds at a lower rate of interest.
Fund Description
940 Academic Refunding
941 Hospital Defeased
942 Dorm Advance Refunding
943 Athletic Advance Refunding
945 Parking System Refunding
946 Utility Refunding
947 IMU Advance Refunding
948 Rec Facilities Adv Refundg
949 UI Facilities Corp Advance Ref

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VI. Agency Funds

Used to account for assets held by the University as custodian or fiscal agent for others.
Fund Description
950 Student Organizations
951 Student Publications
952 Fraternity Business Service
960 Agency Fund Revolving Accounts
975 Endowment Funds Invested
980 Other Agency Accounts
989 VA Payroll Appointments

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VII. Other Funds

Fund Description
998 Eliminations Reclassifications
999 Error Suspense Handling Only

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