The Banner fund establishment form process begins with the preparer completing Sections I- A, B, & C, the Budget Form (if applicable), and the Revenue Questionnaire (if applicable). The form, along with these guidelines, can be found on the Controller’s Office website. The Controller’s Office highly recommends that preparers complete the Finance Training course ACT306 - “Guide to Banner Fund Establishment Form” offered on Percipio.
Updated 05/07/2024
The Banner fund establishment form process begins with the preparer completing Sections I- A, B, & C, the Budget Form (if applicable), and the Revenue Questionnaire (if applicable). The form, along with these guidelines, can be found on the Controller’s Office website. The Controller’s Office highly recommends that preparers complete the Finance Training course ACT306 - “Guide to Banner Fund Establishment Form” offered on Percipio.
The preparer will share the completed form with the budget authority to sign electronically. In some cases, the budget authority may act as the preparer.
Once the budget authority signs electronically, the form will be shared with the DBO for final division approval.
Note: If the DBO is one of the budget authorities, then a different budget authority must sign the form.
After the DBO has reviewed the request, they must select “submit” on the form to generate the required submission email using the Image Now email address provided. Forms will only be accepted when received from a DBO, with DBO approval implied upon receipt. No electronic signature is required from the DBO.
Important Note: The DBO must not alter the email generated by clicking the “Submit” button on the form. The subject line and email content pull specific information from the form to ensure it is routed properly within Image Now.
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This form was developed with JavaScript coding enabling ‘smart form’ field features. Preparers must use the Tab button on their keyboard to navigate the form.
TYPE: Required. Select the fund type (source of the funding) from the drop- down menu. See Appendix A for fund type definitions.
BUDGETED: Required. Is this a budgeted fund (receipt-supported fund)? Select a response from the drop-down menu.
Note: General Funds and funds with permanent salaries are always budgeted.
No: Proceed to the Institutional Trust Fund (ITF) Code selection question.
Yes: Click the button to complete the Budget Form on page two.
If budgeted, all reasonable, anticipated receipts (revenues) and requirements (expenditures) need to be entered on the Budget Form. Use the comment section to provide additional information to assist the Budget Office when entering the fund’s budget. Once completed, click the gray button at the bottom of the page to return to page one.
Yes – Budgeted General: Click the button to complete the Budget Form on page two. Revenues are not allowed on general funds, so please do not complete this section. All reasonable, anticipated requirements (expenditures) must be entered on the Budget Form. Use the comment section to provide additional information to assist the Budget Office when entering the fund’s budget. Once completed, click the gray button at the bottom of the page to return to page one.
ENDOWMENT: Optional. Is this an Endowment fund? Select a response from the drop-down menu.
Endowment Type: Optional. Endowment funds are a special type of fund. Requests to establish these funds are prepared by Associated Entities in Business Affairs.
Select Institutional Trust Fund (ITF) Code: Required. Select an ITF code from the drop-down menu. The drop-down is coded to only show ITF codes associated with the fund type selected. See Appendix B for ITF definitions.
Department: Required. Select the department associated with the fund from the drop-down menu. Departments are listed in sequential order by four-digit organization code (ORG).
5-digit ORG: Required. Enter the five-digit ORG that the fund belongs to.
Fund Title: Required. Enter a descriptive title for the fund, limited to 35 characters, which includes spaces. Limit special characters to commas, periods, and dashes. Do not use acronyms unless defined. A new fund title cannot duplicate an existing fund title-it must be unique.
Program Code: Required. Select from the drop-down menu. See Appendix D for more information on program codes.
Effective Date: Required. Enter the desired date (mm/dd/yyyy) for the fund to be active. The default effective date is the first day of the month in which the fund is entered in Banner. For example, if the fund was entered in March 2024, the effective date would be 03/01/2024. If the fund is needed for a future fiscal year, please indicate the anticipated date in this field.
Describe How Fund Will Be Used: Required. Enter a detailed explanation of the fund’s purpose. Describe why the fund needs to be established, additional requirements/restrictions for revenue or expenses, reporting requirements, and source of authority for the fund (legislation or policy). Include any information that would be helpful in describing the intent of the fund. How does the department anticipate using this fund now and in the future? For example, if permanent salaries are ever needed, the fund must be classified as “Budgeted.” Or, if the department anticipates having revenue sources in future years, this should be included in the description.
Additional Attributes: Optional. Enter any additional attributes in this section, including the attribute type and attribute value. Drop-downs are coded to only show attribute values associated with the attribute type selected.
Source of Funds: Required. Select the source of the fund from the drop-down menu. If there is no appropriate response, select “Other” and explain in the space to the right. See Appendix C for a list of sources of fund definitions.
Expenditures: Required. Select All anticipated expenditures for this fund. If an expense category is not listed, select “Other” and explain in the space to the right.
Donor/University Restrictions: Required. Select a response from the drop- down menu. This usually applies to scholarship, donor gift, endowment, and foundation funds.
If you need assistance completing this section, email tax@uncw.edu.
Budget Authority – Primary (Email 1) and Alternates (Email 2 & 3) – Enter the email addresses of the persons fiscally responsible for the fund’s activity. It is considered a best practice to include three budget authorities for each fund. Anyone listed as a budget authority can electronically sign the form, but only one signature is required.
Note: The Primary (Email 1) Budget Authority will receive emails from uShop and Chrome River to approve requisitions and payment requests, respectively. Alternate Budget Authorities (Email 2 & 3) will receive emails from uShop only to approve requisitions.
The preparer will share the completed form with the budget authority to sign electronically. In some cases, the budget authority may act as the preparer.
Once the budget authority signs electronically, the form will be shared with the DBO for final division approval.
Note: If the DBO is one of the budget authorities, then a different budget authority must sign the form.
After the DBO has reviewed the request, they must select “submit” on the form to generate the required submission email using the Image Now email address provided. Forms will only be accepted when received from a DBO, with DBO approval implied upon receipt. No electronic signature is required from the DBO.
Important Note: The DBO must not alter the email generated by clicking the “Submit” button on the form. The subject line and email content pull specific information from the form to ensure it is routed properly within Image Now. However, the DBO may attach additional supporting documentation to this email as needed.
Agency - Outside source associated with campus activity
Auxiliary - Monies that come from fees/activities that support the student body Foundation - Non-profit organization/endowed by an individual or family General - Monies appropriated by the General Assembly of NC (State funds)
Loan – Federal, state, internal, or other financing programs provided to students or employees
Overhead - Charging a predetermined percentage, facility and administrative (F&A) rate, to externally sponsored projects
Plant - Funds used for construction, renovation, and/or acquisition of capital assets – single project purpose
Trust - Non-appropriated money
10-Gifts, Devises and Bequests: Fund is supported by private sources through gifts, contracts or grants.
20-Federal Contracts, Grants & Agreements: Fund is used for and supported by federal contracts, grants, and/or agreements.
30-Non-Federal Contract and Grants: Fund is used for and supported by non- federal contracts, grants, and/or agreements.
40-Student Extracurricular Activities: Fund is used for and supported by student activity fees and activities supporting scholarships/student activity programs.
50-Auxiliary Support Scholar & Student: Fund is used for and supported by external contracts (other than those established by the Office of Contracts and Grants), self-supporting auxiliary enterprises, and intercollegiate athletics.
60-BOG Approved Student Fees: Fund is used for and supported by BOG approved student fees.
70-Overhead Receipts: Fund is used for and supported by facility and administrative (F&A) receipts
90-N/A: Defaults to this option for general and endowment fund types.
Appropriations - Allocation of money from the state
Donations - Private gifts
Fees - Charges for student activities, etc.
Internal Transfers From (Explain) - Money moved from another trust fund
Overhead Receipts - Facility and Administrative receipts (F&A) Program Income - Money produced from the activity of the fund Sales - Money earned from sales of materials and services
Other (Explain) - For items that do not fit any of the above categories. For example, Budget SRCI Flex forms which move money between general funds or spendable income generated from endowments.
101 Instruction: This purpose includes all components of academic instruction offered on or off-campus for academic credit. Instruction offered on campus during the summer session is excluded. Costs associated with instruction include salary and benefit costs for academic department heads, departmental chairpersons, academic program directors, all budgeted regular term teaching positions, and support personnel supervised and directed by persons filling those positions. Also, this purpose includes supportive services, supplies, and equipment required by such positions.
102 Summer Term Instruction: This purpose includes all components of academic instruction offered by regular academic departments during summer terms and sessions. Instructional courses may be offered either for credit or noncredit. It includes summer term administrators, all teaching positions budgeted for summer term instruction, and all supportive personnel, services, and materials associated with and required by those positions.
103 NonCredit Recpt Support Instruct: This purpose includes instruction for which degree credit is not granted, as well as instruction offered through contract agreements at a charge designed to cover program costs (receipt-supported).
Instruction may be delivered on campus or at a distance. Non-degree credit instruction includes educational activities in the form of adult education, adult basic education, avocational education, continuing education, personal development, and professional review, renewal, and improvement. Receipts- supported programs may be for academic credit or non-credit, but receive no state appropriation support and charge according to program costs. Instruction may be delivered as regular courses, short courses, special courses, conferences, consortia, correspondence courses, seminars, or workshops. Costs include program directors, instructional and support personnel, services, and materials required for non-credit extension instruction.
110 Organized Research: This activity includes research efforts of a specified scope conducted for the primary purpose of achieving identified research outcomes, whether commissioned and sponsored by external agencies or separately sponsored within the institution. It includes individual research, project research, sponsored research, research institutes, and research centers. Also, it includes expenditures for information technology that are separately budgeted and accounted for within organized research. If information technology resources are not separately budgeted and accounted for within organized research they should be reported within purpose 152 and/or 170 as appropriate. It excludes departmental research that is not separately budgeted (see purpose 100 Instruction)
112 Laboratory School Instruction: This purpose includes all components of academic instruction offered on or off-campus in support of K-12 schools as established in 2016 by legislation passed by the North Carolina General Assembly. These laboratory schools are K-12 public schools of choice operated by a UNC System institution rather than by a local school district. The mission of UNC System laboratory schools is to improve student performance in local school administrative units with low-performing schools by providing an enhanced education program for students residing in those units and to provide exposure and training for teachers and principals to successfully address challenges that exist in high-needs school settings. The university campus operates a lab school with funding supported by Department of Public Instruction as a pass through for federal and State dollars. Campuses may make transfers into the Lab School’s purpose code in accordance with broader university budget flexibility, but transfers out are generally discouraged and may be prohibited depending on the nature of the funds involved. Costs associated with instruction include salary and benefit costs for lab school administrators, all budgeted teaching positions, and support personnel supervised and directed by persons filling those positions. Also, this purpose includes supportive services, supplies, and equipment required by such positions.
142 Community Service: This purpose includes certain educational services made available to the general public and requiring use of personnel, equipment, and facilities of the institution. It includes advisory, consulting, cultural, health care, and information services outside the context of instructional and organized research programs for the purpose of sharing institutional capabilities, expertise, and resources with persons external to the institution in meeting community needs. It does not include degree-related and nondegree-related instruction. This purpose excludes instruction (see activity 100 and its constituent purposes numbered 101 through 106), and organized research (see activity 110).
151 Library: This purpose includes organizational divisions of the university and related personnel whose responsibilities include the acquisition, collection, classification, cataloging, display, circulation, distribution, maintenance, and restoration of printed, published, recorded, duplicated, discovered, created, and collected materials, objects, and resources. It includes various forms of assistance and orientation provided to facility users and related data processing capabilities.
152 General Academic Support: This purpose includes nonlibrary academic support services of the institution which provide direct assistance to and are an integral part of one or more of the three primary activities (i.e., instruction, organized research, and public service), including their constituent purposes. It includes academic and research administration (e.g., associate and assistant vice chancellors for academic affairs, college deans, academic deans, graduate school deans, faculty deans, research deans, and accompanying associate and assistant deans), ancillary support (e.g., academic advising, faculty awards, demonstration schools, glass blowing shops, laboratory schools, critic teacher programs, cooperative education programs, academic personnel development, course and curriculum development [when separately funded], The University Press, nuclear reactors, and planetariums), educational media (e.g., closed circuit television, learning resource facilities, and film, record, tape, audio, and video facilities), museums and galleries (e.g., art objects, arboretums, botanical gardens, zoological gardens, scientific displays, traveling exhibits, guidebooks, and publications), and academic information technology (not separately budgeted and accounted for within purpose codes 10X, 110, 120, 130 or 140).
160 Student Services: This activity includes functions and services of the institution which support and complement academic programs and enhance the total development of students by contributing to their cultural, social, intellectual, physical, and emotional maturation. It includes student services administration (e.g., associate and assistant vice chancellors for student affairs, dean of students, and accompanying associate and assistant deans), student admissions and records maintenance (e.g., recruitment, evaluation, processing of applications for admission, registration, registrar, graduation activities, catalogs, and identification of students), student counseling and career guidance (e.g., placement and vocational and avocational testing), student financial aid administration (e.g., administration of student loans, scholarships, grants, and work-study programs, and financial counseling), student social and cultural development (e.g., orientation programs, minority affairs, veterans’ services, services for physically handicapped and disadvantaged students, student religious and political organizations, and foreign student services), aural broadcasting services, symphony orchestras, nonauxiliary intramural athletics, and related information technology. This activity excludes student financial aid funds (see activity 230 Student Financial Aid).
170 Institutional Support: This activity includes functions and services, exclusive of physical plant operations, which provide continuous general operational support to the institution. It includes all central, executive-level management of and long-range planning for the entire institution, all areas of executive direction (e.g., the governing board, the chief executive officer [i.e., the chancellor], and senior executive officers [e.g., vice chancellors and the provost]), fiscal operations (e.g., accounting, contracts and grants, payroll, trusts, systems and procedures, disbursements, cash management, cashiers, budget preparation and administration, investments, internal controls, internal auditing, and account collections), legal advisors and consultants, institutional research, facility and space management, employee personnel and records, central purchasing, nonauxiliary central stores, central transportation (e.g., campus traffic, campus buses, receiving and shipping, nonauxiliary motor pools), central mail services, central telephone services, nonauxiliary printing and duplicating services, alumni and community relations (e.g., alumni records and publications, public information, public relations, and news service), fund raising (e.g., development, and endowments), and related information technology.
180 Physical Plant Operations: This activity includes functions and services of the institution which operate, repair, and maintain physical facilities and grounds, provide utility and environmental services and their accompanying administrative and support components. It includes custodial services, property insurance and controls, utility plants, utility acquisition and distribution, trash collection, campus architects, construction engineers, related information technology and campus safety and security (e.g., environmental health and safety, fire protection, campus security, campus police, guards, and watchers). Except for projects authorized under G.S. 116-13.1(c) or G.S. 116-30.3B, it excludes capital expenditures for plant expansion, plant modifications, and related architectural services; these excluded expenditures are provided in activity 300 Capital Improvements. This activity is compatible with revenues generated within the institution from utility and other services provided to self-supporting (nonappropriated) operations.
201 Auxiliary Administration: This purpose includes centralized administration, managerial, and operating services provided to two or more auxiliary enterprises of the institution. The benefiting auxiliaries are coded 202 through 219. Revenues are generated from fees charged to benefiting auxiliary enterprises.
202 Campus Center: This purpose includes management, operations, maintenance, and services of campus center and student union facilities at the institution. Revenues are generated from fees levied on students and from sales and services rendered.
203 Food Services: This purpose includes management, operations, maintenance, or subcontracting thereof, of the institution’s various food-serving functions. It includes such functions whether operated in dining halls, lunchrooms, cafeterias, snack bars, by catering, or, under certain conditions, with vending machines.
Revenues are generated from sales and services rendered.
204 Health Services: This purpose includes management, operations, and maintenance of dispensary and infirmary facilities created and operated to provide health and medical services, assistance, and attention to students of the institution. Revenues are generated from fees levied on students for available services and from sales and services rendered.
205 Housing Services: This purpose includes management, operations, and maintenance of institutional facilities which provide housing, residential, and lodging services to students. Revenues are generated from sales and services rendered.
207 Recreational Services: This purpose includes management, operations, and maintenance of recreational, cultural, and social services, and related activities, provided to students by the institution. It includes student organizations, art exhibitions, dances, stage productions, festivals, receptions, banquets, intramural athletics, concerts, guest lectures, recitals, and visiting artist series. Revenues are generated from fees levied on students and from sales and services rendered.
208 Student Stores: This purpose includes management, operations, and maintenance of facilities which make available to students various materials and supplies, including textbooks and instruments. Revenues are generated from sales and services rendered.
209 Intercollegiate Athletics: This purpose includes management, operations, and maintenance of intercollegiate athletics activities provided to students by the institution. Revenues are generated from state appropriations, fees levied on students, and from sales and services rendered.
211 Central Motor Pool: This purpose includes management, operations, and maintenance of the institution’s central motor vehicle pool operated as a self- supporting entity. Revenues are generated from sales and services rendered.
212 Central Stores: This purpose includes management, operations, and maintenance of the institution’s central stores and warehouse facility used for acquiring, maintaining, and distributing supplies and materials utilized in large volume by various divisions, departments, and offices of the institution. Revenues are generated from sales and services rendered.
214 Printing & Duplicating: This purpose includes management, operations, and maintenance of service functions which provide printing, binding, duplication, reproduction, and related services to departments, divisions, and offices of the institution. Revenues are generated from sales and services rendered.
216 Vehicle Registration: This purpose includes management, operations, and maintenance of the vehicle registration, parking, and control services provided to faculty, staff, students, guests, and visitors. It excludes the institution’s safety and security force which is cited in activity 180 Physical Plant Operations. Revenues are generated from sales and services rendered.
219 Other Auxiliaries: This purpose includes management, operations, maintenance, and services of auxiliary enterprise operations not qualifying for inclusion in auxiliary enterprises coded 201 through 217. Revenues are generated from sales and services rendered.
230 Student Financial Aid: This activity includes funds available for distribution as scholarships, fellowships, traineeships, trainee stipends, grants, grants-in-aid, prizes, and awards to students enrolled in degree or certificate programs at the institution. This activity also includes awards to students in both Pell Grants program and the Supplemental Educational Opportunity Grants (SEOG) program. Furthermore, cash basis BD701 reporting requires that this activity include the matching funds for work-study, SEOG and student loan programs and provisions for transfers thereof. (However, for accrual basis reporting, work-study and SEOG matching funds, expenditure objects 8150 and 8170, should be reclassified.) The disbursement of work-study funds or loan funds to students should not be classified as Student Financial Aid, either in cash basis or accrual basis accounting. Disbursements of work-study funds should be classified according to the activity or purpose for which services are rendered to the institution, whereas disbursements of student loan funds should be recorded in loan fund accounts as increases in loans receivable. This activity also excludes the administration of student financial aid, which is provided in activity 160 Student Services, and all tuition waivers. (For cash basis reporting, regular term tuition waivers accompany regular term tuition revenues as contra balances in activity 990 Multi-activity, and summer term tuition waivers accompany summer term tuition revenues as contra balances in purpose 102 Summer Term Instruction. For accrual basis reporting, student tuition waivers should be included in Purpose 230 – Student Financial Aid. Faculty and staff waivers, however, should not be reflected in either Student Financial Aid or in Multi-activity. Rather, these waivers should be reflected in the functional area where the employees worked).
401 Educational Agreements: This purpose includes Federally, State, and privately financed training and educational service programs subject to terms of contracts and grants. These educational service agreements include summer institutes, special training programs for selected participants, professional or technical services to cooperating countries, development and introduction of new or expanded courses, and similar instruction-oriented undertakings, including special research training programs. It excludes awards for organized research, project research, sponsored research, awards exclusively for student financial aid, and institutional grants.
700 Miscellaneous (Debt or Endowment): Purpose codes to record various miscellaneous activities that are not appropriately reported elsewhere.
990 Multi-Activity: This activity is applicable to transactions concurrently and indiscernibly associated with two or more activities or purposes. Its use is appropriate only as follows: (1) in general fund budgets in combination with revenue codes 0111, 0112, 0113, 0116, 0121, 0122, 0123, 0124, 0125, 0126, 0127, 0130, and 0940 (other revenues, expenditures, transfers, and reserves are not compatible with activity 990 in general fund budgets).
XXX Agency/No Function: This purpose primarily includes the institution’s agency or custodial funds activity. This purpose code is also used to aid in reporting ‘no function’ activity for the Budget Office and Financial Reporting as well as reconciling ‘no function’ activity for the Controller’s Office clearing funds.