Fund Prefix |
1XXXXX |
2XXXXX, 3XXXXX, 5XXXXX, 6XXXXX |
Funding Source |
Appropriations, Tuition |
Various depending on fund |
Revenues |
Receipt supported revenues (Summer School) admission fees, application fees, physical plant revenues, library fines |
Transfers, sales and service, endowment income, donations/gifts, student fees, interest income, mandatory fees |
Expenditures |
Necessary operational expenses only |
As specified by fund purpose on Fund Establishment form |
Unallowable Expenditures |
Entertainment, gifts, individual dues (unless membership is required for position), food services or food products, office decorations, employee moving expenses, donations, unnecessary supplies |
Expenditures not specified on original fund establishment form |
Expenditure Refunds |
On exception basis only, cannot cross fiscal years - contact Assoc. Controller at ext 2-3647 or General Accounting at ext 2-7423 |
Allowable as appropriate, cannot cross fiscal years |
Fund Balance |
Reverts at year end |
Inception-to-date – balance carries forward |
Budget Balance |
Budgeted at pool level only; Flex budget revision required between salary and operational budget pools |
Budget revisions allowed between budget pools; 5XXXXX – budget revisions by SPARC only; Budget Balance = Fund Bal when budgeted at 100000 |
UNCW Card Expenditures |
Depts are required to reconcile UNCW Card purchases for funding source or account code via Emburse. Unallowable expenses in general funds must be reallocated |
Most procurement charges allowable; Funds 5XXXXXX & 6XXXXXX are restrictive and allowable only if specified by fund establishment form; Emburse will not allow charges to some account codes due to university or state restrictions |