The Goldlink Chart of Accounts consists of five basic elements – Chart, Fund (F), Organization (Org), Account (A), Program (P), Activity (A) and Location (L).~ FOAPAL – Most departments will only use the first four, FOAP, along with Chart code.

• Chart Codesdifferentiate between University funding (E) and funds for the ETSU Foundation (F). Using these codes is critical in all paperwork and electronic transactions.

• Fund Codes– Six (6) digitnumbers that indicate the source of funding: Unrestricted and Restricted.
  • Unrestricted Funds –State appropriated funds for ETSU operations for 4 units
    • General Campus (110001 - 169999)
    • College of Medicine (170001 - 179999)
    • Family Practice (180001 - 189999)
    • College of Pharmacy (190001 - 199999)
  • Restricted Funds –generally provided by a grant, contract or donation to the Foundation; and start with a2.
  • Example
    • E1xxxxx – University Unrestricted Funds
    • E2xxxxx – University Restricted Funds
      • University (E20xxxx – E26xxxx)
      • College of Medicine (E27xxxx)
      • Family Practice (E28xxxx)
      • College of Pharmacy (E29xxxx)
    • E8xxxxx – Agency Funds
    • F2xxxxx, Foundation Restricted Funds. 2xxxxx on Chart Fcanbe the same number as Restricted Funds on Chart E, so the E or F are critical to distinguish between the two Charts.

• Org Codes– Five (5) digitnumbers based on the organizational structure of the University. A listing can be found on ePrint report FYRORGH – updated monthly.
  • 1xxxx – President (Dr. Noland)
  • 2xxxx – Academic Affairs (Dr. Bach)
  • 3xxxx – Health Affairs ( Dr. Bishop)
  • 4xxxx – Finance & Administration (Dr. Collins)
  • 5xxxx – Student Services
  • 6xxxx – Advancement (Dr. Manahan)
  • 8xxxx – Activity
  • 82xxx – RDC
  • 83xxx - Research Support
  • 84xxx - Institutional Development Grants (IDC)

• Account Code-Five (5) digitnumbers that indicate the commodity type/natural classification (ePrint Report-FGRACTH).
  Examples:
  • 5xxxx – Revenues
  • 6xxxx – Salaries and Benefits; 61xxx – salaries; 62xxx - benefits
  • 7xxxx – Expenditures; 73xxx – travel; 74xxx – operating expenses; 781xx - equipment
  • 8xxxx – Transfers

• Program Codes– Three (3) digitnumbers that identify the university function. These are also available through ePrint report FGRPRGH.
• Examples:
  • 200 – Instruction
  • 250 – Research
  • 300 – Public Service
  • 350 – Academic Support
  • 400 – Student Services
  • 450 – Institutional Support
  • 500 – Physical Plant
  • 550 - Scholarships
    
    
• FOAPAL:–A -Activity Code (being phased out, see Org 80);L -Location code for fixed assets

• Index Codes– Afive (5) or six (6) digitcode that replaces the 14 digit combination of the Fund, Org and Program. ETSU set up 5 digit Index codes for Unrestricted state funds and 6 digit Index codes for Restricted grants or contracts and Foundation funds. For Unrestricted funds (your departmental budget), the Index is equal to the Org code. For Restricted funds (grant, contract or Foundation funds), the Index is equal to the Fund code. Examples: