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Legacy Fund Overview

Read about the 6-digit "fund" code that identifies a funding source associated with a transaction in IFIS (Integrated Financial Information System).

A fund is a code used in IFIS to identify the source of funding for a transaction. When the university receives funding, it is credited to a specific fund that represents the funding source. Any expenditure charged to this fund, or other transactions that use this fund, must be related to the purpose indicated by the funding source.

Fund types

  • Current funds are used for expenditures related to the near-term operations of the university. Most departments manage current funds only.
  • Endowment funds represent endowments to the university. In some cases, the investment proceeds of endowment funds may be expended for current operations.
  • Plant funds are associated with the buildings and land owned by the university (physical plant).

Current funds

Current funds are classified as either restricted or unrestricted. Their classification determines how the fund should be administered and which central administrative office can best administer the fund.

  • Restricted funds:
    • Are funded by an external entity
    • Have restrictions on how the money can be used, imposed by the funding agency
    • Include sponsored project funds and endowment funds
    • Are generally administered by the Office of Post-Award Financial Services (OPAFS)
  • Unrestricted funds:
    • Are restricted by university regulations only
    • Include the general fund, opportunity fund, tuition and fee funds, and self-supporting funds
    • Are administered by General Accounting, Disbursements, or a self-supporting activity

Fund ranges

Fund numbers are assigned in blocks referred to as fund ranges. These ranges represent the various funding sources of the funds and indicate which administrative office will assist departments in managing their funds.

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