{"id":1029,"date":"2014-10-21T10:38:26","date_gmt":"2014-10-21T15:38:26","guid":{"rendered":"https:\/\/www.wisconsin.edu\/financial-administration\/?page_id=1029"},"modified":"2026-03-10T14:21:38","modified_gmt":"2026-03-10T19:21:38","slug":"chart-of-accounts","status":"publish","type":"page","link":"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/","title":{"rendered":"Chart of Accounts"},"content":{"rendered":"\n\t\t\t\t\t<div id=\"cfct-build-1029\" class=\"cfct-build grid\">\n\t\t\t\t\t\t<div class=\"row\"><div class=\"col-md-6 cfct-block\">\n\t\t\t<div class=\"cfct-module uwsa-rich-text\">\n\t\t\t\t<div class=\"cfct-mod-content copy\"><p>See <a href=\"http:\/\/www.wisconsin.edu\/workday\/workday-for-finance-staff\/\">Workday for Finance Professionals<\/a> for resources.<\/p>\n<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"cfct-module uwsa-rich-text\">\n\t\t\t\t<div class=\"cfct-mod-content copy\"><h2>Accounts and Definitions<\/h2>\n<p><a href=\"https:\/\/fdmmaintenance.wisconsin.edu\/\">FDM Maintenance tool<\/a><\/p>\n<p><a href=\"https:\/\/www.wisconsin.edu\/workday\/wp-content\/uploads\/sites\/336\/2026\/02\/View_Integration_Worktag_Mapping-2026.02.20.pdf\">FY26 Ledger Account Crosswalk to DOA Account<\/a><\/p>\n<\/div>\n\t\t\t<\/div>\n\t\t\t<div class=\"cfct-module uwsa-rich-text\">\n\t\t\t\t<div class=\"cfct-mod-content copy\"><h2>Appropriation Structure<\/h2>\n<ul>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY2025-2026(3)-(1).xlsx\" target=\"_blank\">FY26 Appropriation Structure<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY2024-2025.xlsx\" target=\"_blank\">Fiscal Year 2024-2025<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY2023-2024.xlsx\" target=\"_blank\">Fiscal Year 2023-2024<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY2022-2023.xlsx\" target=\"_blank\">Fiscal Year 2022-2023<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY22-Currently-Published.xlsx\" target=\"_blank\">Fiscal Year 2021-2022<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY20-21-(1).xlsx\" target=\"_blank\">Fiscal Year 2020-2021<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<li><\/li>\n<li><span class=\"doc-icon\"><a class=\"doc-type xlsx\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/Approp_Structure-FY20-Summary-and-Detail.xlsx\" target=\"_blank\">Fiscal Year 2019-2020<span class=\"sr-only\"> xlsx<\/span><\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n\t\t\t<\/div><\/div><div class=\"col-md-6 cfct-block\">\n\t\t\t<div class=\"cfct-module uwsa-rich-text\">\n\t\t\t\t<div class=\"cfct-mod-content copy\"><h2>Budget<\/h2>\n<ul>\n<li><span class=\"doc-icon\"><a class=\"doc-type pdf\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/download\/AmendmentTypeDetails.pdf\" target=\"_blank\">Budget Amendment Type Details<span class=\"sr-only\"> pdf<\/span><\/a><\/span> <em>Last updated 12\/12\/2025<\/em><\/li>\n<li><a href=\"https:\/\/www.wisconsin.edu\/workday\/wp-content\/uploads\/sites\/336\/2026\/02\/Budget-Transfer-Form-New.xlsx\">Systemwide Budget Amendment Request Form<\/a><\/li>\n<\/ul>\n<\/div>\n\t\t\t<\/div><\/div><\/div><div class=\"row\"><div class=\"col-md-12 cfct-block\">\n\t\t\t<div class=\"cfct-module cfct-heading\">\n\t\t\t\t<h2 class=\"cfct-mod-title\">Functions and Definitions<\/h2>\n\t\t\t<\/div><\/div><\/div><div class=\"row\"><div class=\"col-md-3 cfct-block\">\n\t\t\t<div class=\"cfct-module cfct-module-loop-subpages\">\n\t\t\t\t<div class=\"\"><div class=\"cfct-mod-content menu-cfct-module-efa8635fd8732340e3487c26d9e43df7-container\">\n    <nav >\n        \n\t\t\t\t\t<ul class=\"cfct-module-loop-subpages menu nav\">\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-0-student-services\/\">Function 0: Student Services<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-1-institutional-support\/\">Function 1: Institutional Support<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-2-instruction\/\">Function 2: Instruction<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-3-hospitals\/\">Function 3: Hospitals<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-4-research\/\">Function 4: Research<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-5-public-service\/\">Function 5: Public Service<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-6-academic-support\/\">Function 6: Academic Support<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-7-physical-plant\/\">Function 7: Physical Plant<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-8-auxiliary-enterprises\/\">Function 8: Auxiliary Enterprises<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-9-financial-aid\/\">Function 9: Financial Aid<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/program-f-farm-operations\/\">Function F: Farm Operations<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/attachment-1\/\">Attachment 1<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/attachment-2\/\">Attachment 2<\/a><\/li>\n\t\t\t\t\t\t<li ><a href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/attachment-3\/\">Attachment 3<\/a><\/li>\n\t\t\t\n\t\t\t\t\t<\/ul><!-- \/cfct-module-loop-subpages menu nav -->    <\/nav>\n<\/div>\n<\/div>\n\t\t\t<\/div><\/div><div class=\"col-md-9 cfct-block\">\n\t\t\t<div class=\"cfct-module uwsa-rich-text\">\n\t\t\t\t<div class=\"cfct-mod-content copy\"><p>The functions and definitions that follow should be used as the basis for assigning function costs in the Common Book. The sub-function definitions that are included may help to clarify function definitions.<\/p>\n<p>These definitions are based upon the expenditure classification guidelines appearing in sections 332 through 343 of the Financial Accounting and Reporting Manual for Higher Education, published by the National Association of College and University Business Officers (NACUBO). UW System (UWS) departures from NACUBO definitions are documented in <a title=\"Attachment 1\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/attachment-1\/\">Attachment 1<\/a>. In all other cases, the NACUBO definitions appear verbatim or are paraphrased. The function and sub-function definitions are supplemented by additional instructions which list specific items included or excluded.<\/p>\n<p>Existing policies on <a href=\"https:\/\/www.wisconsin.edu\/uw-policies\/uw-system-administrative-policies\/physical-plant-service-chargebacks\/\">UW System Administrative Policy 322, <em>Physical Plant Service Chargebacks<\/em><\/a> should be carefully reviewed prior to preparation of the annual budget, as should the policy on <a href=\"https:\/\/www.wisconsin.edu\/uw-policies\/uw-system-administrative-policies\/auxiliary-enterprises-support-services-chargebacks\/\">UW System Administrative Policy 316, <em>Auxiliary Enterprises Support Services Chargebacks<\/em><\/a>. In addition, as described in <a title=\"Attachment 2\" href=\"https:\/\/www.wisconsin.edu\/financial-administration\/accounting-and-budget-control\/chart-of-accounts\/attachment-2\/\">Attachment 2<\/a>, costs of certain general support services (duplicating, printing, clerical, telephone, external mail, fleet, and administrative data processing) should be distributed to the benefiting function.\u00a0 All other general support services should be included under the function which is descriptive of the service provided and not reflected as a cost to the user of the service. An appropriate charge for the use of academic computing services should be made to the Research and Public Service function; the decision to charge instructional departments for academic computing services is an institutional prerogative.<\/p>\n<p>Where an operating department provides an administrative service to the entire institution, the cost of providing that service should be included under the appropriate administrative function. For example, if an academic data processing department is responsible for all purchasing services related to computers, the associated costs should be identified with the function within which the purchasing function is included.<\/p>\n<p>Student employment should be budgeted in the employing function, not as financial aid.<\/p>\n<\/div>\n\t\t\t<\/div><\/div><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":105,"featured_media":0,"parent":1279,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1029","page","type-page","status-publish","hentry","cfct-can-haz-build"],"_links":{"self":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/comments?post=1029"}],"version-history":[{"count":21,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1029\/revisions"}],"predecessor-version":[{"id":11221,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1029\/revisions\/11221"}],"up":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/pages\/1279"}],"wp:attachment":[{"href":"https:\/\/www.wisconsin.edu\/financial-administration\/wp-json\/wp\/v2\/media?parent=1029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}