View of Red Cedar River

MSU Controller's Office

Accounting/Voucher Processing

Michigan State University
Fund Groups

Current Fund Types

General Fund
Subsidiary Acct # Account Type/Fund Name
11-0XXX GENERAL FUND REVENUES
11-XXX1 GENERAL FUND SALARIES
11-XXX2 GENERAL FUND LABOR
11-XXX3 GENERAL FUND SERVICE & SUPPLIES
11-XXX5 GENERAL FUND SPECIAL
91-0000 - 7999 GENERAL FUND RESEARCH

Auxiliary Activities Fund
Subsidiary Acct # Account Type/Fund Name
21-1700 - 1899 INTERCOLLEGIATE ATHLETICS
21-2700 - 2899 AUXILIARY ACTIVITIES - H & FS
21-2900 - 3199 AUXILIARY ACTIVITIES - OTHER

Designated Fund
Subsidiary Acct # Account Type/Fund Name
21-1900 - 2699 DESIGNATED FUNDS

Expendable Restricted Fund
Subsidiary Acct # Account Type/Fund Name
31-0200 - 1399 GIFTS & GRANTS
31-1400 - 1499 STUDENT AID
31-1500 - 1699 FEDERAL GOVERNMENT FELLOWSHIP
31-3001 - 3199 FELLOWSHIP GRANTS
31-3200 - 3499 SCHOLARSHIP GRANTS
61-0000 - 1399 CGA NAT'L INST OF HEALTH LOC
61-1400 - 1499 CGA NATIONAL INSTITUTE OF HEALTH NON-LOC
61-1500 - 1899 CGA US DEPARTMENT OF EDUCATION LOC
61-1900 - 1949 CGA US DEPARTMENT OF EDUCATION NON-LOC
61-1950 - 1999 CGA NATIONAL ENDOW-HUMANITIES LOC
61-2000 - 2699 CGA NATIONAL SCIENCE FDN LOC
61-2700 - 2724 CGA NATIONAL SCIENCE FDN CONTRACT
61-2725 - 2749 CGA NATIONAL ENDOW-ARTS
61-2750 - 2799 CGA NASA LOC
61-2800 - 3199 CGA AID LOC
61-3200 - 3249 CGA DEPARTMENT OF ENERGY LOC
61-3250 - 3299 CGA DEPARTMENT OF ENERGY NON-LOC
61-3300 - 3349 CGA OTHER FEDERAL GROUP 1
61-3350 - 3399 CGA EPA LOC
61-3400 - 3449 CGA HEALTH AND HUMAN SERVICES LOC
61-3450 - 3699 CGA DEPARTMENT OF DEFENSE
61-3700 - 3999 CGA OTHER FEDERAL GROUP 2
61-4000 - 4049 CGA US DEPARTMENT OF AG LOC CES
61-4050 - 4549 CGA US DEPARTMENT OF AG LOC
61-4550 - 4749 CGA US DEPARTMENT OF AG LOC AES
61-4750 - 4999 CGA US DEPARTMENT OF AG NON-LOC
61-5000 - 9999 CGA OTHER CONTRACTS AND GRANTS
71-0001 - 0099 REVENUES - MAES / MSUE
71-0100 - 0399 CGA RESEARCH - NON GOVERNMENT GRANTS
71-0400 - 1399 CGA RESEARCH - NON GOVERNMENT GRANTS
71-1400 - 1799 CGA RESEARCH - NON GOVERNMENT GRANTS
71-1800 - 2499 CGA RESEARCH - NON GOVERNMENT GRANTS
71-2500 - 4999 CGA RESEARCH - NON GOVERNMENT GRANTS
71-6000 - 7999 MSU EXTENSION
71-8000 - 9999 MICHIGAN AG EXPERIMENT STATION
81-2000 - 2024 UNDISTRIBUTED GAINS AND LOSSES
81-2025 - 2499 FUNDS FUNCTNING AS ENDOWMENT INCOME
81-2500 - 3999 TRUE ENDOWMENT INCOME
81-6000 - 6999 TRUE ENDOWMENT INCOME
81-7000 - 7999 TERM ENDOWMENT INCOME
91-8000 - 8999 MSU EXTENSION
91-9000 - 9999 MICHIGAN AG EXPERIMENT STATION

Non-Current Fund Types
Plant Fund
Subsidiary Acct # Account Type/Fund Name
41-0000 - 1999 BOARD APPROVED PROJECTS > $100,000
41-2000 - 2999 PLANT ADDITIONAL - EQUIPMENT PURCHASES
41-4000 - 8999 REPAIR AND MAINTENANCE
41-9000 - 9999 REPLACEMENT RESERVES

Student Loan Fund
Subsidiary Acct # Account Type/Fund Name
31-2000 - 2199 STUDENT LOAN FUNDS
31-0001 - 0199 STUDENT NOTES

Endowment Fund
Subsidiary Acct # Account Type/Fund Name
81-0000 - 0024 UNDISTRIBUTED GAINS AND LOSSES
81-0025 - 0499 FUNDS FUNCTIONING AS ENDOWMENT PRINCIPAL
81-0500 - 1999 TRUE ENDOWMENT PRINCIPAL
81-4000 - 4999 TRUE ENDOWMENT PRINCIPAL
81-5000 - 5999 TERM ENDOWMENT PRINCIPAL
81-8000 - 8499 CHARITABLE REMAINDER TRUST PRINCIPAL

Agency Fund
Subsidiary Acct # Account Type/Fund Name
21-3200 - 3499 CLEARING & DEPOSITS
31-3500 - 4099 AGENCY
31-4100 - 4999 AGENCY - SALES TAX EXEMPT
71-5000 - 5999 FISCAL AGENT

Plant Fund Funding Source Key
Account # Funding Source
41-X2XX HOUSING & FOOD SERVICE PROJECTS
(REQUIRING BOARD OF TRUSTEES APPROVAL)
41-X3XX HOUSING & FOOD SERVICE PROJECTS
(NOT REQUIRING BOARD OF TRUSTEES APPROVAL)
41-X5XX STATE OF MICHIGAN
41-X6XX BONDED DEBT
41-X7XX INTERNAL LOANS
41-X8XX OTHER SOURCES
41-X9XX OTHER SOURCES (CGA NSF GRANT)

The 41-X001 through 41-X199 and 41-X400 through 41-X499 account numbers may be used if account numbers for additional funding sources are needed in the future.