Deposits and Fee-for-Service Subcodes 0690 and 0790

Deposits should not be coded to subcode 0690 or 0790 unless the payment originated from another University department.  Subcodes 0690 and 0790 are intended for internal University use only and are generally processed using a transfer voucher. The University of Connecticut Foundation is not considered a University department for these depositing rules and subcodes 0690 and 0790 should not be used for Foundation deposits.

The following guidelines and definitions should clarify the use of subcodes to use for revenue received from sources external to the University. If a deposit is received by:

• An Academic area (a school or college or the libraries), use 0510, 0511 (or a more specific subcode if available for revenue not otherwise categorized)
• An Auxiliary Enterprise area (A), use 0710
• Any other University area, use 0695

Definitions:

Internal Revenue Sources (usually Transfer Vouchers)

0690 REV FR SVCS TO DEPTS: For Academic (or non-Auxiliary) Areas use the revenue subcode 0690 on one side of the TV and an expense subcode on the other 
0790 REV FROM SVC-AUX ENT:  For Auxiliary-Enterprise Areas that charge other University areas on a transfer voucher (TV)……use the revenue subcode 0790 on one side of the TV and an expense subcode on the other

External Revenue Sources

SALES & SERVICES OF EDUCATIONAL ACTIVITIES: Sales and Services of Educational Activities should be used only by Academic Areas. Non-Academic Areas should use a subcode in the ‘Other Sources’ category below.

0510 OTH SALES + SER.ED.DEPT: Revenue generated from Academic Areas ledger 4 self-supporting accounts that do not have a specific subcode in the ‘Sales & Services of Educational Activities’ category should be recorded using this subcode
0511 OTH SALE+SER ED:  Similar to 0510

SALES & SERVICES OF AUXILIARY ENTERPRISES: The following areas are defined as Auxiliary Enterprise-Athletics, Student Activities, Student Union, Dining Services, Health Services, Jorgensen, One Card, Rental Properties, Residential Life, Student Affairs IT, and off campus student services.

FRS account numbers generally begin with a ‘3’- Subcodes in this category are for their exclusive use.
0710 OTHER AUX. ENTERPRISES: Revenue generated from Auxiliary Enterprise ledger 3 accounts that do not have a specific subcode in the ‘Sales & Services of Auxiliary Enterprise’ category should be recorded using this subcode

OTHER SOURCES

0695 MISCELLANEOUS: Revenue not otherwise categorized

FRS Subcode Explanations: The FRS web page is useful when determining which subcode to use

(A)  The following areas are defined as Auxiliary Enterprise areas: Athletics, Student Union and Activities, Dining Services, Health Services, Jorgensen, One Card, Rental Properties, and Residential Life.

Updated: 7/28/08