Program Group Descriptions
Type: General Fund
Program Code: 01xxx, 3xxxx
Funds: 1000
Responsible: Budget and Financial Planning
Description: Programs supported by State Appropriation or Tuition revenues. These programs are considered public funds. Budgets are prepared by Budget and Financial Planning each year and approved by the University of Louisville Board of Trustees. The funds are unrestricted as to purpose, but must be used in accordance with all Commonwealth of Kentucky guidelines.
Each department has one main public supported program, which starts with 0. All other public supported programs for the department start with 3.
At the end of the fiscal year, all cash is moved to the University’s main reserve program. Budget balances are carried forward based on the carryover code assigned by the Budget Office. Generally, the programs carry forward any surplus or deficit in the supply and salary pools. Fringe benefits are closed to central administration regardless of status.
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Type: Program Budget
Program Code: 1xxxx
Funds: 1000, 1010
Responsible: Budget and Financial Planning
Description: Program Budgets are required to produce their own revenue, which is generally fees or other public revenues. Expenses are budgeted only to the level of estimated revenue. Budgets are developed by the departments in conjunction with the Office of Budget and Financial Planning.
Programs in Fund 1010 are restricted by a third party external to the University, for example State Appropriation restricted for use by the Equine Program. The expenses associated with these funds must relate to purpose designated by the third party. Budget surplus or deficits are not included in Year End Carryover and cash balances at the end of the fiscal year remain with the Program.
Programs in Fund 1000 are not restricted as the purpose of use, beyond normal University Policy. Budget surplus or deficits are included in Year End Carryover and cash balances at the end of the fiscal year are closed to the General University.
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Type: Translational Research
Program Code: 2xxxx
Funds: 1010
Responsible: Executive Vice President for Research
Description: Programs supported by specific State Appropriation allocation for translational research. Funds are administered through the Executive Vice President for Research and Innovation office. All appropriations have been awarded as of fiscal year 2012 and should be used before June 30, 2013.
If there are any cash or budget balances, they will be carried forward to the new year.
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Type: Auxiliary
Program Code: 4xxxx
Funds: 1000
Responsible: Budget and Financial Planning
Description: Auxiliary enterprises are self-supporting activities which provide non-instructional support in the form of goods and services upon payment of a specific user charge or fee. The general public may also be served incidentally by some auxiliary enterprises.
Auxiliary services include, but are not limited to: Residence Halls, Parking, some Information Technology.
At year end, cash balances in auxiliaries, excluding Housing, iTech, and Parking, are moved to the University’s main surplus program. Housing, iTech, and Parking maintain their cash balances. Budget balances are carried forward based on the carryover code assigned by the Budget Office.
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Type: IRIG
Program Code: 50xxx, 54xxx, 55000
Funds: 1000
Responsible: Executive Vice President for Research
Description: Intramural Research Incentive Grants are awarded on a competitive basis by the EVPRI Office. There are several types of grants including Multidisciplinary Research Grants (MRG); Undergraduate Research Scholar Grants (URS); Project Completion Grants (PCG); Research Initiation Grant (RIG); Research on Women Grants (ROW); Undergraduate Research Grants (URG).
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level. Additional information and Forms.
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Type: SUN/SoTL Grants
Program Code: 57xxx
Funds: 1002
Responsible: Delphi Center
Description: Supporting Undergraduate Innovation (SUN): Ideas to Action (i2a) Implementation grants up to $12,500 for individual and teams of faculty and staff to develop, implement and assess projects that will directly and significantly support the sustained incorporation of selected i2a outcomes. These grants are awarded by the Delphi Center. Additional information and forms.
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Athletics
Program Code: Axxxx
Funds: 1200, 1201, 1202, 1210, 1241, 1242, 1255, 1260
Responsible: Controller’s Office / Athletic Association
Description: Programs related to the University of Louisville Athletic Association supported by athletic revenues. The Athletic Business Office must approve all program requests and is responsible for reconciling the programs. Budgets are created in conjunction with the Office of Budget and Financial Planning.
During the year end close process, the cash from programs in Fund 1200 is moved to the Athletic Reserve Program and the budget is closed. Programs in all other funds maintain their cash and budget at the program level.
See the Financial Responsibility Matrix to determine proper fund code.
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Type: Clinics
Program Code: Cxxxx
Funds: 1120
Responsible: Controller’s Office
Description: Programs related to clinical departments and activity, including the billing and collection of patient receivables. Expenses relate to providing clinical services to the public and university community.
Budgets are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
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Type: Residual Grant Funds
Program Code: Dxxxx
Funds: 1100
Responsible: Controller’s Office / EVP Research and Innovation
Description: Programs to maintain any surplus funds from sponsored programs (grants and contracts) that are not required to be returned to the sponsor. Programs are maintained at a department or Principal Investigator level. These residual funds should be used to support research activities, as directed by the Department/Principal Investigator.
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Endowment
Program Code: Exxxx
Funds: 1264, 1265, 1266, 1267, 1300, 1301, 1310, 1315, 1320, 1321, 1322, 1365
Responsible: Controller’s Office/VP University Advancement
Description: Programs funded from gifts that consist of both a principal and spending portion. There are two types:
- Donor Restricted – The third party donor directs the university to maintain the principal in perpetuity, consisting of the original gift and any additional gifts (Fund 1310). The earnings on the principal are either directed to a specific purpose (Fund 1323) or undesignated (Fund 1301).
- Quasi-Endowment – The University of Louisville Foundation’s Board of Directors designates the gift, or accumulated gifts, to be treated like an endowment (Fund 1315 or 1325), where only the earnings are spent. Quasi-endowments are generally established at the request of a department, and require at least $10,000 in principal. The Foundation has a policy to designate all unrestricted gifts of $100,000 or more as quasi-endowments. The earnings on the principal are either directed to a specific purpose (Fund 1300) or undesignated (1301).
- Unitrusts and Annuities – The Foundation accepts certain split interest gifts that require the Foundation to hold funds for the benefit of other parties for a certain amount of time. These funds are held as temporarily restricted assets (Funds 1321 and 1322) until the ownership of the funds transfer to the Foundation.
- Funds held in Trust for Others – The Foundation is the custodian of funds owned by certain third parties. These funds are segregated into separate funds (1264, 1265, 1266, 1267, 1365) in order to maintain proper accounting records. The third parties retain ownership and authority for all amounts deposited with the Foundation.
The budget for the spending programs (Funds 1300, 1301, or 1323) is determined by the spending policy approved by the Foundation’s Board of Directors. This is adjusted based on any accumulated cash surplus. Cash is maintained at the program level. Amounts in the principal funds (1310, 1315, 1325) cannot be spent.
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Type: Gifts
Program Code: Gxxxx
Funds: 1300
Responsible: Controller’s Office/VP University Advancement
Description: Programs funded from current use gifts. In most programs, the type of expenses allowed is restricted by the donor. New gift programs must be coordinated with University Advancement to ensure proper designation and recognition for the donor.
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Hospital
Program Code: Hxxxx
Funds: 1010
Responsible: Controller’s Office / EVP Health Affairs
Description: Hospital programs track activity in Medical School departments related to UofL Hospital. Funding comes from the University Medical Center, Inc. operating agreement and is restricted to activity as described in agreement. Programs are monitored by the Office of the Dean of Medicine.
Budgets are developed by the Dean of Medicine, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash balances are swept to the central Hospital Program, H9000, at the end of each fiscal year.
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Type: Capital Projects
Program Code: Jxxxx
Funds: 1041, 1042, 1241, 1242, 1342
Responsible: Budget and Financial Planning
Description: Programs track activity for construction projects or other capital asset activity. Construction projects are generally done in conjunction with University Planning, Design, and Construction (UPDC). Programs must be funded in advance, unless an exception is made by Budget and Financial Planning. Requests for new programs and transfers of funding to/from existing programs must be sent to Budget and Financial Planning for approval.
Capital Project budgets are determined at the beginning of the project and maintained at the program until completion of the project.
Funds ending in 41 have an appropriation link budget and must be funded in advance. Funds ending in 42 have a budget at the beginning of the project and are funded during or after project completion.
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Type: Loans
Program Code: Lxxxx
Funds: 1035
Responsible: Controller’s Office / Bursar’s Office
Description: Programs track activity for institutional and federal loan programs. Funds loaned to students from these programs is to be repaid, with interest. The Bursar’s Office maintains the programs; however, individual processing (billing and collection) is outsourced to a third party.
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Type: Academic Program Support
Program Code: Pxxxx, P1xxx
Funds: 1100
Responsible: Budget and Financial Planning
Description: Programs receive Academic Support from the Medical School’s Departmental Entities and Physician Practice Groups, part of University of Louisville Physicians (ULP). Programs are created for each department, and the funds are to be used to support the academic mission of the department. P1xxx programs are specialized programs established to receive payments from Medicaid and other third parties on behalf of the Physician Practice Group, and are then transferred to the Pxxxx program to satisfy the required contribution from the Practice Group.
Budgets for the general Academic Support programs (Pxxxx) are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
The specialized programs (P1xxxx) operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: RIF (includes Individual, and Departmental)
Program Code: Rxxxx , R3xxx (Department), R5xxx & R6xxx (Individual)
Funds: 1100
Responsible: EVP Research and Innovation
Description: Research Infrastructure Funds (RIF) are to provide funds to invest in the infrastructure that supports efforts to secure and maintain extramurally funded research programs. The fund is equivalent to 10% of facilities and administrative costs expended on extramural grants & contracts. Individual (Principal Investigators and Co-Principal Investigators) and Departmental allocations are made by transferring funds to the departmental RIF speed type at the close of the month in which the grant expenditures are made.
Funds may be used for any expenditure related to the pursuit of research and scholarship except for faculty and staff salaries derived from "hard money." Appropriate expenditures include non-recurring commitments to the following: items not covered as direct costs on grants and contracts, as well as "soft money" salaries for research personnel, research administrative support, supplies, travel, costs for equipment and maintenance. Summer salary may be paid from these funds if approved, in advance, by the departmental chair and unit dean, and if all parties agree to the research or scholarly product from the recipient's summer activities. Expenditure of funds must comply with all applicable laws, regulations, statutes and University policies.
Questions about the appropriate use of these funds or the establishment of the accounts for these funds should be addressed to the Office of the Executive Vice President for Research and Innovation. Additional information for Individual RIF, Additional information for Departmental RIF.
The RIF programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Service Centers
Program Code: Sxxxx
Funds: 1000
Responsible: Budget and Financial Planning
Description: Service centers are organizational units or activities that perform specific technical or administrative services for internal University operations and potentially external users, and charges the users for these services. The three basic types of service centers, Recharge Centers, Service Facilities, and Specialized Service Facilities, are described below:
- Recharge Center: A service center providing goods and/or services that do not represent the major purpose of the generating department. The services are intended as a convenience to faculty, staff, and students. Rates are based on direct costs only, and will include the internal service center support costs. These operations will generate less than $50,000 of revenue per fiscal year.
- Service Facility: Also providing goods and/or services as a convenience to faculty, staff, and students, but generating between $50,000 and $499,999 of revenue per fiscal year.
- Specialized Service Facility: A service center providing highly complex and technical services, not usually available from outside vendors. The service may be available to a select group of users or to the University in general. Annual revenue will exceed $500,000, and the cost may include both internal service center support costs and institutional facilities and administrative costs.
To make certain that University service centers are charging appropriate rates, each service center will prepare an annual cost analysis and rate proposal that will be submitted to Budget and Financial Planning (BFP) for review and approval. This rate proposal will include all appropriate direct costs related to the service center. BFP is also responsible for approving any new Service Center Requests. Additional information in the Research Handbook: Chapter 10.
Budgets are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
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Type: Foundation Administration
Program Code: Uxxxx
Funds: 1300
Responsible: Budget and Financial Planning
Description: Foundation Administrative programs include departmental expenses for the President’s Office and Vice President of University Advancement administration. These programs are generally funded from endowment earnings, as approved by the University of Louisville Foundation Board of Directors. Programs are approved and monitored by Budget and Financial Planning.
Budgets are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
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Type: Cardiovascular Innovation Institute
Program Code: Vxxxx
Funds: 1500
Responsible: Budget and Financial Planning
Description: Activity related to the Cardiovascular Innovation Institute, a joint-venture with Jewish Hospital and St. Mary’s Healthcare. These programs include administration and research support; however, all sponsored program grants and contracts are handled through the University of Louisville Research Foundation.
Budgets are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
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Type: General Institution Expense
Program Code: X0xxx, X4xxx, X5xxx
Funds: 1000, 1002, 1055, 1060, 1266, 1300, 1301, 1400
Responsible: Budget and Financial Planning / Controller’s Office
Description: Includes institutional expenses and liabilities that are not directly attributable to individual programs. Examples include audit fees, student receivable bad debt, payroll and benefit liabilities, bond and debt service, etc. Programs are monitored by department responsible for activity, including Budget and Financial Planning, Controller’s Office, Payroll, and Human Resources.
Budgets for are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically.
Cash for all programs in Fund 1000 is moved to the University’s general reserve program at the end of each fiscal year. All other funds maintain cash at the program level.
See the Financial Responsibility Matrix to determine proper fund code.
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Type: University Scholars
Program Code: X3xxx
Funds: 1100
Responsible: EVP for Research and Innovation
Description: Includes expenses related to the University of Louisville Scholar and Distinguished Scholar Program. This program rewards faculty who significantly exceed the scholarship necessary for promotion and tenure and achieve a national or international reputation. This program is administered by the EVP for Research and Innovation. Additional information about University Scholars.
The Scholar programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Investments
Program Code: X8xxx, X9xxx
Funds: 1000, 1300
Responsible: Controller’s Office
Description: Maintains short-term investments held by the University (Fund 1000) and the University of Louisville Foundation(Fund 1300) allowed by policy. Programs are monitored by the Controller’s Office.
Budgets for are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
Maintains short-term investments held by the University (Fund 1000) and the University of Louisville Foundation(Fund 1300) allowed by policy. Programs are monitored by the Controller’s Office. Budgets for are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
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Type: Metropolitan College
Program Code: Y0xxx
Funds: 1065
Responsible: Metropolitan College
Description: Programs related to the administration and support of the Metropolitan College agreement between the University, Jefferson County Technical and Community Schools, and UPS. This is a subset of the overall Agency type of programs, as the funds do not belong to the University.
Budgets are developed by the departments, in conjunction with the Office of Budget and Financial Planning. Budget surpluses and deficits are considered when establishing the budget for the next fiscal year; however, they are not carried forward automatically. Cash is maintained at the program level.
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Type: Agency Programs
Program Code: Y1xxx
Funds: 1065
Responsible: Controller’s Office
Description: Programs for activity related to the University, but not owned by the University. Examples include Recognized Student Organizations and their sponsored activities, conference activity organized by a University employee for another organization, etc. The distinguishing feature is that the funds do not belong to the University. However, all programs must follow general University procedure for procurement, reconciliation, etc.
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Dental Faculty Practice Plans
Program Code: Y2xxx
Funds: 1065
Responsible: Controller's Office
Description: Programs for activity related to the Dental School’s Private Practice dental operations. The distinguishing feature is that the funds do not belong to the University. However, all programs must follow general University procedure for procurement, reconciliation, etc.
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.
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Type: Other
Program Code: Zxxxx
Funds: 1002, 1100, 1164, 1265, 1300
Responsible: Controller’s Office
Description: Includes programs which do not fall into any other category. Generally, activity must be ongoing and expect revenues in excess of $5,000. Some examples include repeating conferences hosted/supported by a department or ongoing initiatives outside of instructional or clinical activities.
All programs must be approved by the Controller’s Office. Expenses are limited to the amount of revenue recognized. The fund code is assigned based on the entity supporting the activity – University (Fund 1002), Research Foundation (Funds 1100 or 1164), Athletics Association (Fund 1265), or the Foundation (Fund 1300).
The programs operate on a revenue/appropriation link for budget purposes. Cash is maintained at the program level.