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Funds

The Banner Enterprise Resource Planning (ERP) system uses fund types to define the type of fund and whether or not it has restrictions.  Fund numbers are tied to a fund type classification and are assigned a predecessor fund to assist with classification and financial reporting.  Funds are also categorized as with or without restrictions.  The establishment of funds for all areas except those funds associated with research (i.e. internally and externally sponsored agreements) are handled by the Office of the Comptroller's Financial Reporting department.  The Office of the Comptroller's Research Accounting Services department handles the set-up funds for internally and  externally sponsored agreements.  A fund request form is required of all funds, except externally sponsored agreements.  All externally sponsored awards are required to be processed through the proposal system, Coeus, which is managed by the Office of Research's Pre-Award team.  If you have questions about the completion of a fund request form, contact genacct@drexel.edu.  If you have questions about the set-up of an internally or externally sponsored award, please contact ras@drexel.edu. 

Fund Hierarchy as of 6/10/2019 - All Types and Levels [.XLSX]

 

Fund Type - Level 1

A fund type is required for every fund established in the Banner ERP system. The fund type - level 1 is the highest level of the fund hierarchy and defines the funding. The following table depicts the current list of fund types at level 1.  All charts utilized these account types.

Level 1 - Fund Type Level 1 - Fund Type Description Chart of Accounts
10 Unrestricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
20 Restricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
30 Loans D, M, O, P, Q, S, T, U, V, W, X, Y, Z
40 Endowment and Similar Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z
50 Plant Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z
60 Agency D, M, O, P, Q, S, T, U, V, W, X, Y, Z
99 Bank Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z

Fund Type - Level 2

The fund type level 2 acts as a further classification of a fund. This fund type is the second level of the fund hierarchy. The following table provides the list of fund types at the second level for each chart with their corresponding level 1 fund type category.
Level 2 - Fund Type Level 2 - Fund Type Description Level 1 - Fund Type Level 1 - Fund Type Description Chart of Accounts
11 Current Undesignated 10 Unrestricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
12 Current Designated 10 Unrestricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
13 Faculty Practice Plans 10 Unrestricted D, M, O, P, Q, T, U, V, W, X, Y, Z
14 Current Undesignated - Education 10 Unrestricted D, M, O, P, Q, T, U, V, W, X, Y, Z
15 Current Undesignated - Research 10 Unrestricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
18 Exchange Transactions 10 Unrestricted D, S, Y, Z
23 Contributory Sponsored-Unconditionl 10 Unrestricted D, S, Y, Z
21 Restricted 20 Restricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
22 Current Restricted Funds 20 Restricted D, M, O, P, Q, S, T, U, V, W, X, Y, Z
23  Contributory Sponsored-U/R-Immed. Released 10 Unrestricted D, S, Y, Z
24 Contributory Sponsored-Restricted 20 Restricted D, S, Y, Z
31 Loans 30 Loans D, M, O, P, Q, S, T, U, V, W, X, Y, Z
41 Endowment and Similar Funds 40 Endowment and Similar Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z
51 Plant Funds 50 Plant Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z
52 Plant Funds- Project to Date 50 Plant Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z
61 Agency 60 Agency D, M, O, P, Q, S, T, U, V, W, X, Y, Z
BK Bank Funds 99 Bank Funds D, M, O, P, Q, S, T, U, V, W, X, Y, Z

Fund - Level 1

The fund - level 1 is the highest level of the fund hierarchy, but the third level if fund types are included. The fund hierarchy is being re-leveled in stages so that the fund number assigned to this level is 3 digits in length, rather than the six digit number. This transition will help to make the chart more visual and enable users to better see when a fund is a roll-up versus a data-enterable. The table below provides the fund - level one information and its corresponding fund type - level 2 and the charts in which these funds exist.

Fund - Level 1 Fund - Level 1 Description Fund Type Level 2 Fund Type - Level 2 Description Charts
100 Unrestricted 11 Current Undesignated O, P, Q, Z
120 Designated 12 Current Designated Z
180 Exchange Transactions 18 Current Restricted Funds D, S, Y, Z
195 UBIT Funds 12 Current Designated D, S, Y, Z
200 Restricted 22 Current Restricted Funds O
220 Restricted Gifts 22 Current Restricted Funds Z
230 Contributory Sponsored-U/R-Immed. Released 23 Contributory Sponsored-U/R-Immed. Released D, S, Y, Z
240 Contributory Sponsored-Restricted 24 Contributory Sponsored-Restricted D, S, Y, Z
410 Endowment 41 Endowment and Similar Funds Z
520 Plant Funds 52 Plant Funds- Project to Date Z
600 Plant Funds 51 Plant Funds O
610 Agency 61 Agency Z
900 Bank Fund BK Bank Funds O, P, Q, Y, Z
100000 Current Unrestricted Funds 11 Current Undesignated D, M, S, T, U, V, W, X, Y
100001 Current Undesignated - Education 14 Current Undesignated - Education D, M, Y
100002 Current Undesignated - Research 15 Current Undesignated - Research D, M, Y
115000 Faculty Practice Plans 13 Faculty Practice Plans D, M, Y
115001 DUP Administration Cost Centers 13 Faculty Practice Plans D, M, Y
130000 Current Designated 12 Current Designated D, M, S, Y
200000 Sponsored Programs 21 Restricted D, M, S, Y
309999 Current Restricted Funds 22 Current Restricted Funds D, M, S, Y
380088 McEwen Scholarship - Co-op Students 22 Current Restricted Funds D, M, Y
400000 Loan Funds Roll Up 31 Loans D, M, Y
500000 Endowment and Similar Funds Roll Up 41 Endowment and Similar Funds D, M, S, Y
600000 Plant Funds 51 Plant Funds D, M, S, Y
602053 2012 Bonds Series - ROI 11 Current Undesignated M, S
622000 Project Funds Roll Up 52 Plant Funds- Project to Date D, M, Y
630000 Plant Funds-Project to Date 52 Plant Funds- Project to Date D, T, U, V, W, Y
690000 Plant Funds-Deleted Proj Funds 52 Plant Funds- Project to Date D, Y
699000 Project Funds Roll Up 52 Plant Funds- Project to Date D, M, S, Y
700000 Agency Funds Roll-up 61 Agency D, M, Y

Fund - Level 2

The table below represents the second level of funds in the fund hierarchy. However, if you include the two fund type levels this is actually the fourth level of the fund hierarchy. The table provided below is only depicting the externally sponsored research funds at level 2. The other funds at this level will be added in the future.
Fund - Level 2 Fund Description - Level 2 Fund - Level 1 Fund Description - Level 1 Charts
2100 Voluntary Health Organizations 240 Contributory Sponsored - Restricted D,S
2200 Industry/Corporate 240 Contributory Sponsored - Restricted D,S
2300 Foundations 240 Contributory Sponsored - Restricted D,S
2400 Other Private/Not-for-Profit 240 Contributory Sponsored - Restricted D,S
4100 Voluntary Health Organizations 180 Exchange Transactions D,S
4200 Industry/Corporate 180 Exchange Transactions D,S
4300 Foundations 180 Exchange Transactions D,S
4400 Other Private/Not-for-Profit 180 Exchange Transactions D,S
4500 State 180 Exchange Transactions D,S
4600 State Clinical Trials 180 Exchange Transactions D,S
4700 Local 180 Exchange Transactions D,S
4800 Industry Sponsored Clinical Trials 180 Exchange Transactions D,S
4900 Other Government Funding 180 Exchange Transactions D,S
8000 Federal 180 Exchange Transactions D,S
9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
9050 Federal 240 Contributory Sponsored - Restricted D,S
9700 Local 230 Contributory Sponsored-U/R-Immed. Released D,S
9750 Local 240 Contributory Sponsored - Restricted D,S
9800 State 230 Contributory Sponsored-U/R-Immed.Released D,S
9850 State 240 Contributory Sponsored- Restricted D,S
8800 Other Government Funding 230 Contributory Sponsored-U/R-Immed. Released D,S 
8850  Other Government Funding 240 Contributory Sponsored - Restricted D,S

Fund - Level 3

The table below represents the third level of funds in the fund hierarchy. However, if you include the two fund type levels this is actually the fifth level of the fund hierarchy. The table provided below is only depicting the externally sponsored research funds at level 3. The other funds at this level will be added in the future.
Fund - Level 3 Fund Description - Level 3 Fund - Level 2 Fund Description - Level 2 Fund - Level 1 Fund Description - Level 1 Charts
41000 Voluntary Health Organizations 4100 Voluntary Health Organizations 180 Exchange Transactions D,S
42000 Industry/Corporate 4200 Industry/Corporate 180 Exchange Transactions D,S
43000 Foundations 4300 Foundations 180 Exchange Transactions D,S
44000 Other Private/Not-for-Profit 4400 Other Private/Not-for-Profit 180 Exchange Transactions D,S
45000 State 4500 State 180 Exchange Transactions D,S
46000 State Clinical Trials 4600 State Clinical Trials 180 Exchange Transactions D,S
47000 Local 4700 Local 180 Exchange Transactions D,S
48000 Industry Sponsored Clinical Trials 4800 Industry Sponsored Clinical Trials 180 Exchange Transactions D,S
49000 Other Government Funding 4900 Other Government Funding 180 Exchange Transactions D,S
80000 Department of Health and Human Services 8000 Federal 180 Exchange Transactions D,S
81000 DHHS - Program/Projects 8000 Federal 180 Exchange Transactions D,S
82000 National Science Foundation 8000 Federal 180 Exchange Transactions D,S
83000 Department of Education 8000 Federal 180 Exchange Transactions D,S
84000 Department of Defense 8000 Federal 180 Exchange Transactions D,S
85000 Other Federal Sponsors 8000 Federal 180 Exchange Transactions D,S
86000 Federal Sub-contracts 8000 Federal 180 Exchange Transactions D,S
87000 Federal Clinical Trials 8000 Federal 180 Exchange Transactions D,S
89000 Available for Future Use 8000 Federal 180 Exchange Transactions D,S
90000 Department of Health and Human Services 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
91000 DHHS - Program/Projects 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
92000 National Science Foundation 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
93000 Department of Education 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
94000 Department of Defense 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
95000 Other Federal Sponsors 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
96000 Federal Sub-Contracts 9000 Federal 230 Contributory Sponsored-U/R-Immed. Released D,S
97000 Local 9700 Local 230 Contributory Sponsored-U/R-Immed. Released D,S
98000 State 9800 State 230 Contributory Sponsored-U/R-Immed. Released D,S
88000 Other Government Funding 8800 Other Government Funding 230 Contributory Sponsored-U/R-Immed. Released D,S
21000 Voluntary Health Organizations 2100 Voluntary Health Organizations 240 Contributory Sponsored - Restricted D,S
22000 Industry/Corporate 2200 Industry/Corporate 240 Contributory Sponsored - Restricted D,S
23000 Foundations 2300 Foundations 240 Contributory Sponsored - Restricted D,S
24000 Other Private/Not-for-Profit 2400 Other Private/Not-for-Profit 240 Contributory Sponsored - Restricted D,S
90500 Department of Health and Human Services 9050 Federal 240 Contributory Sponsored - Restricted D,S
91500 DHHS - Program/Projects 9050 Federal 240 Contributory Sponsored - Restricted D,S
92500 National Science Foundation 9050 Federal 240 Contributory Sponsored - Restricted D,S
93500 Department of Education 9050 Federal 240 Contributory Sponsored - Restricted D,S
94500 Department of Defense 9050 Federal 240 Contributory Sponsored - Restricted D,S
95500 Other Federal Sponsors 9050 Federal 240 Contributory Sponsored - Restricted D,S
96500 Federal Sub-Contracts 9050 Federal 240 Contributory Sponsored - Restricted D,S
97500 Local 9750 Local 240 Contributory Sponsored - Restricted D,S
98500 State 9850 State 240 Contributory Sponsored - Restricted D,S
88500 Other Government Funding 8850 Other Government Funding 240 Contributory Sponsored - Restricted D,S