Natural Account Changes under

RCM
New accounts

129200 Summer Teaching

o Optional Natural Account
o Can be used to track summer teaching
129201 Summer Research
o Optional Natural Account
o Can be used to track summer research
129300 Overload Contracts
o Optional Natural Account
o Can be used to track overload contracts
983402 Non-Mandatory Transfer to Fund a Capital Improvement Debit
o Partner code with 983401 Non-Mandatory Transfer to Fund a Capital
Improvement Credit
988000 Net Increase Decrease to Fund Balance Budget Only
o Use to present reserves as a resource for current year deficit spending
or reserve growth
o Use for budget only
o For THE Budget Sheet lines 130/125 Non-Mandatory Transfers to
(from) Operations Funds and 131/126 Non-Mandatory Transfers to
(from) Foundation Funds
988100 Subvention Allocation
o Use to show the collection of subvention per the 12.5%
o Both planning units and the central collection process will use this
natural account
o Planning units are to budget this in 010-0000-Deans ORG-988100UN0003460
o For THE Budget Sheet line 37/34 12.5% Subvention/Strategic Pool
Allocation
988150 Strategic Pool Allocation
o Use to recognize the receipt of subvention funding for strategic
initiatives
o Both planning units and the central distribution process will use this
natural account
o Planning units are to budget this in 010-0000-Deans ORG-988150UN0003460
o For THE Budget Sheet line 132/127 Transfers to (from) Strategic
Investment Pool
988200 Internal Service Allocation Operations and Maintenance
o Use to recognize buy-up service agreements between a service
provider and a Responsibility Center

Natural Account Changes under

RCM
Responsibility Centers are to budget this in 010-0000-Deans ORG988200-UN0003460
o For THE Budget Sheet line 65/62 Internal Srvc Alloc: Operations and
Maintenance
988300 Internal Service Allocation Info Tech
o Use to recognize buy-up service agreements between a service
provider and a Responsibility Center
o Responsibility Centers are to budget this in 010-0000-Deans ORG988300-UN0003460
o For THE Budget Sheet line 66/63 Internal Srvc Alloc: Info Tech
988400 Internal Service Allocation Other
o Use to recognize buy-up service agreements between a service
provider and a Responsibility Center
o Responsibility Center are to budget this in 010-0000-Deans ORG988400-UN0003460
o For THE Budget Sheet line 67/64 Internal Srvc Alloc: Other
988500 Inter (Across) Unit Allocations
o Use for all funding transfers across planning units
o For THE Budget Sheet line 69/66 Inter (Across) Unit Allocations
o This line on THE Budget Sheet will net to zero across the entire
institution
988600 Intra (Within) Unit Allocations
o Use for all funding transfers within a planning unit
o For THE Budget Sheet line 70/67 Intra (Within) Unit Allocations
o This line on THE Budget Sheet will net to zero in aggregation for each
planning unit
988700 Administrative Cost Allocations
o Use to represent share of administrative cost allocations
o Operating includes Academic Indirect Cost Allocations, Administrative
Indirect Cost Allocations, Athletics Indirect Costs, Student Affairs
Indirect, and Campus Recreation Indirect
Responsibility Centers are to budget this in 010-0000-Deans
ORG-988700-UN0003460
For THE Budget Sheet line 104/101 Administrative Indirect Cost
Allocations
o General Fee Indirects pass through
Responsibility Centers are to budget this in 010-0005-Deans
ORG-988700-UN0003460
For THE Budget Sheet line 112/109 Total General Fee Revenue
Allocations
988800 Scholarship Cost Distribution
o Use to represent share of scholarship costs, including Undergraduate
Student Financial Aid, Athletic Scholarships, and Employee Fee Waivers
o

Natural Account Changes under

RCM
o

Responsibility Centers are to budget this in 010-0000-Deans ORG988800-UN0003460

Renaming

798200 Reserves for Facility/ Non-Facility Renewal

o To allow units to budget for the creation of renewal reserves
o Facility Renewal renewal reserves related to building
o Non-Facility Renewal renewal reserves related to equipment and
other assets
o For THE Budget Sheet lines 123/118 Provisions for Facility Renewal
and 124/119 Provisions for Non-Facility Renewal
983401 Non-Mandatory Transfer to Fund a Capital Improvement Credit
o Partner code with 983402 Non-Mandatory Transfer to Fund a Capital
Improvement Debit

End-dating

798900 Net Increase/ Decrease to Fund Balance

o Use 988000 Net Increase Decrease to Fund Balance Budget Only