Relationship: Non-Sponsored Fund/Revenue Source Code

This list of current non-sponsored funds and their associated resources is a guide to verify the appropriateness of a revenue source code on a specific fund.

To use the list, find the fund code associated with the area/org being used. The funds listed first are divided between unrestricted and restricted, and are further divided into fund classes. If the fund class is not known, search through the list for the fund being used. The common resources for the fund class are listed below. If you are using a revenue source code not listed, and think that it is appropriate, contact the COA accountant in Accounting Services at 612-624-5748.

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Unrestricted Centrally Allocated Funds

General Operations and Maintenance:

1000 - 1004

Tuition Income-Central:

1010 - 1013

Central Reserves:

1024

ICR Indirect Cost Recovery:

1040 - 1043

Revenue source codes for these funds:

4100 Tuition (RRC's: Use with funds 1010 - 1013 only)

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
5985 NMTI-Centrally Allocated
9980 NMTI-Intrafund Transfer Out

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Unrestricted Self-Supporting/Self-Sustaining Funds

Auxiliaries:

1100 - 1125, 1163

Internal Service Organizations:

1150 - 1162
1164 - 1185, 1200 - 1294

Revenue source codes for these funds:

4400 External Sales
4410 Internal Sales
4500 Clinical Sales (Dent & Vet)
4600 Athletics
4610 Events and Other Admissions
4620 Sales and Services of Educational Activities
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

Other Unrestricted Accounts:

1020 - 1022
1190 - 1199
1295 - 1298

Revenue source codes for these funds:

4400 External Sales
4410 Internal Sales
4500 Clinical Sales
4600 Athletics
4610 Events and Other Admissions
4620 Sales and Services of Educational Activities
4920 Institutional Allowance
5410 Investment Income
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Restricted Centrally Allocated Funds

State Special Restricted:

1520 - 1557

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
5985 NMTI-Centrally Allocated
9980 NMTI-Intrafund Transfer Out

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Restricted Self-Supporting/Self-Sustaining Funds

Federal Restricted:

1300 - 1502
1575
1577
1579
1581
1810 - 1814
1822 - 1826
1835 - 1839
1847 - 1851
1860 - 1862

Revenue source codes for these funds:

4000 Appropriations (only on funds 1300-1502)
4300 Contracts/Grants (not on funds 1300-1502)
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts

Transfer codes for these funds:

5900 MTI-Mandatory Transfer In
5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

State of Minnesota: Restricted:

1576
1578
1580
1582
1815 - 1816
1827 - 1828
1840 - 1841
1852 - 1853
1863 - 1864
1883

Revenue source codes for these funds:

4300 Contracts/Grants
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Local and Other Governments: Restricted

1817
1829
1842
1854
1865

Revenue source codes for these funds:

4300 Contracts/Grants
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts
5800 TIP Income

Transfer codes for these funds:

5900 MTI-Mandatory Transfer In
5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Business and Industry: Restricted, Funds

1818
1830
1843
1855
1866

Revenue source codes for these funds:

4300 Contracts/Grants
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Foundations: Restricted, Funds

1819 - 1820
1831 - 1833
1844 - 1845
1856 - 1858
1867 - 1869

Revenue source codes for these funds:

4200 Gifts and Bequests
4201 Refunds-Gifts
4300 Contracts/Grants
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts
5410 Investment Income
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Private Practice: Restricted, Funds

1570 - 1572

Revenue source codes for these funds:

4230 Private Practice
4300 Grants/Contracts
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts
4500 Clinical Sales (Dent & Vet)
5410 Investment Income
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Individuals and Other: Restricted, Funds

1821
1834
1846
1859
1870

Revenue source codes for these funds:

4300 Contracts/Grants
4301 Return to Grantor
4302 Capital Grants/Contracts
4303 Non-Exchange Grants/Contracts
5410 Investment Income
5800 TIP Income

Transfer codes for these funds:

5980 NMTI-Intrafund Transfer In
9980 NMTI-Intrafund Transfer Out

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Endowment Target Accounts: Restricted, Funds