Subcode Description

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Sub-Code List

  1. REVENUES & RECOVERIES

  2. EXPENSES

  3. TRANSFERS
  4. CARRY FORWARDS
SUBCODE
DESCRIPTION
DEFINITIONS
REVENUES & RECOVERIES
GRANTS AND CONTRACT REVENUE
0098 OPERATING ALLOCATION To record operating allocation. Subcode use is restricted to Budgeting Services use only.
0010 PROVINCIAL GRANT Funds received from Provincial government
0011 GRANT/RESEARCH External research income. Subcode use is restricted to Research offices only
0013 TRI-COUNCIL AUTH FUNDS External research income - Tri council council approved amount transferred to or from the University.
0519 EXT RES O/H INCOME External Research Overhead Income.
TUITION FEES
0101 TUITION FEES Vendor discounts beyond a normal or educational price. Subcode use is restricted to Research offices only - eg. CFI.
OTHER FEES
0512 APPLICATION FEE Funds received re. students applying to attend the University. Note: should not be using 7530
0521 OT/PT FEES To record OT/PT graduate student deposits.
0522 CONVOCATION FEES To record graduate student fees for convocation.
0529 EXTERNAL REGISTR FEES Revenue from EXTERNAL parties paying for registration fees for a variety of events - for example Disney Institute, Nurses day, Athletic events, day camps, etc. MUST USE THIS SUBCODE VS. 0450 or 0730. USE 0802 FOR REGISTRATION FEES RECEIVED FROM INTERNAL PARTIES.
0601 USER FEES Fees from external sources.
DONATIONS
0484 DONATIONS REV This subcode is used for recording donations or grants made by external parties to a trust fund. Subcode use is restricted to Trust Funds only.NOTE: All tax-receiptable donations received MUST be forwarded to Univ. Advancement for deposit and will be deposited back to the dept. that received it via transfer through subcode 0992.
INVESTMENT INCOME
0625 INVEST INC ALLOCATED This subcode is used for recording investment income earned and allocated to a fund. Subcode use is restricted to Trust Funds only.
0627 US EXCHANGE-GAIN Gain on exchange of a US deposit.
MISCELLANEOUS EXTERNAL REVENUE
0450 OTHER INCOME Any other type of income from external sources.
ANCILLARY EXTERNAL REVENUE
0730 CONV/WRKSHP INCOME Only to be used by Conference Services for revenue generated from conferences/workshops and used for accommodation and catering revenue generated from conferences on campus. ALL OTHER DEPARTMENTS SHOULD BE USING SUBCODE 0529 or 0802
MISCELLANEOUS INTERNAL REVENUE
0800 INTERN USER FEES Revenue received from INTERNAL sources (eg Lab User Fees, etc)
0802 INTERN REGISTR FEES Revenue from INTERNAL parties paying for registration fees for a variety of events - for example Disney Institute, Nurses day, Athletic events, day camps, etc. MUST USE THIS SUBCODE VS. 0450. USE 0529 FOR REGISTRATION FEES RECEIVED FROM EXTERNAL PARTIES.
0803 CRSE CONTRIB Revenue received from faculty member's course material printed through Bookstore Custom Courseware. NOTE: Do NOT use 7011.
RECOVERIES
EXTERNAL RECOVERIES
7558 RECOVERIES EXTERNAL Funds RECOVERED from an external party related to providing a good or service. There is no expectation or possibility of profit. NOTE: This is the lowest level of detail required if you need a more detailed code please contact your appropriate Financial Services dept.
INTERNAL RECOVERIES
7011 RECOVERIES/BOOKSTORE To be used by Physical plant only. NOTE: Custom Courseware contributions from faculty must be recorded in 0803-Crse. Contrib
7500 RECOVERIES/INTERNAL Funds RECOVERED from an INTERNAL party related to providing a good or service. There is no expectation or possibility of profit. NOTE: This is the lowest level of detail required if you need a more detailed code please contact your appropriate Financial Services dept.
EXPENSES
SAL & WAGE - ACADEMIC RANKS - FULLTIME
1001 ACAD FULL TIME Salary costs for full-time (3/4 time or more) ranked faculty.
1002 ACAD FULL TIME/RECOV Recovery of academic full-time salaries.
1004 TEACHING RELEASE Agreed amount reimbursed to a department for teaching release. Both sides must use 1004.
1030 ACAD ADMIN STIPEND Academic Administrative stipends for example deans,chairs, directors, etc.
1044 ACAD CEIL GUAR/OTHER Short term salary adjustments tied to an external funding source. Subcode use is restricted to Faculty of Health Sciences only.
1047 ACAD CEIL GUAR/RECOV Salary recovery for short term adjustment tied to an external source. Subcode use is restricted to Faculty of Health Sciences only.
1091 CLA These appointments are made for a contractually limited period which shall carry no implication of renewal or continuation beyond the period.
1092 PERM/TEACH TRACK This stream of appointments are made for the specific purpose of teaching.
1093 CAWAR/SPECIAL This stream of appointments are for persons who receive their salary support from funds other than those allocated by the University.
SAL & WAGE - ACADEMIC RANKS - PART TIME
1009 HONORARIA-ACADEMIC Nominal stipend (academic related) for guest speaker, visiting researcher or scholar."Should not have hours attached to payment" If paying an hourly rate not an honoraria.
1011 ACAD PART TIME Salary costs for part time academic including overload teaching.
1021 SESS LECT/PT Those represented by CUPE Local 3906 Unit 2 having full or joint full responsibility for teaching one or more university degree credit courses.
SAL & WAGE - OTHER INSTRUCT. & RESEARCH - FULL TIME
1017 POSTDOC FELLOWS Salaries paid to post doctoral fellows and/or clinical fellows. It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions.
1027 POSTDOC STUD-FOREIGN Salaries paid to post doctoral fellows and/or clinical fellows foreign. It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions. Subcode use is restricted to Research offices only.
1031 CLINICAL SCHOLARS Salary costs for clinical scholars. Subcode use is restricted to Faculty of Health Sciences only.
SAL & WAGE - OTHER INSTRUCT. & RESEARCH - PART TIME
1013 MASTERS STUD RA-CDN Research Assistantships (not in lieu of TA's) - Canadian. Subcode use is restricted to Research offices only.
1014 MASTERS STUD RA-VISA Research Assistantships (not in lieu of TA's) - VISA. Subcode use is restricted to Research offices only.
1015 UNDGRD STUD-CDN Salaries paid to undergraduate students, Canadian/Permanent Resident. Subcode use is restricted to Research offices only.
1016 MASTERS STUD-CDN Salaries paid to post graduate masters students, Canadian/Permanent Residents.It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions. Subcode use is restricted to Research offices only.
1019 PHD STUD-CDN Salaries paid to post graduate PhD students, Canadian/Permanent Residents.It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions. Subcode use is restricted to Research offices only.
1023 INVIGILATING Salaries paid to exam invigilator's
1024 MARKING Salaries paid for marking
1025 UNDGRD STUD-VISA Salaries paid to undergraduate students, Foreign/VISA students.It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions. Subcode use is restricted to Research offices only.
1026 MASTERS STUD-VISA Salaries paid to post graduate masters students, Foreign/VISA students.
It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions. Subcode use is restricted to Research offices only.
1029 PHD STUD-VISA Salaries paid to post graduate Phd students, Foreign/VISA students.
It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions. Subcode use is restricted to Research offices only.
1033 PHD RA-CDN/LI Research Assistantships (not in lieu of TA's).
1034 PHD STUD RA-VISA Research Assistantships (not in lieu of TA's). Subcode use is restricted to Research offices only.
1042 ACAD OTHER/TECH, ETC Payment made in lieu to Clinical Faculty bi-annually relating to earnings over pensionable earnings maximum. Subcode use is restricted to Faculty of Health Sciences only.
1300 TA - CDN & LAND IMGT Payments to graduate teaching assistants.
1301 TA - OUT TIME & NON-MAC Payments for Teaching Assistantships for over-time/full time grad students, part-time grad students and non-McMaster students.
1304 TA - UNDGRD Payments to undergraduate teaching assistants.
OTHER SALARIES & WAGES - FULL TIME
1100 SUPP C/S SEC Faculty of Health Sciences share of MOH Clinical Education budget for secretarial salaries. Subcode use is restricted to Faculty of Health Sciences only.
1101 SUPP FULL TIME Full time non-academic support staff receiving statutory and non-statutory benefits. It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contracts with other institutions
1102 SUPP FULL TIME/RECOV Recovery of support full time salaries.
1104 SUPP CLIN EDUC/HOSP 50% Hospital share of MOH Clinical Education budget for secretarial salaries-fully recoverable. Subcode use is restricted to Faculty of Health Sciences.
1120 RECOV SAL/MUMC DIV Recoverable share of Clinical Education budget for secretarial salaries. Subcode use is restricted to faculty of Health Sciences only.
1123 RECOV SAL/CHED DIV Recoverable share of Clinical Education budget for secretarial salaries. Subcode use is restricted to faculty of Health Sciences only.
1127 RECOV SAL/ST.JOS.HOS Agreement whereby portion of salary is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1129 RECOV SAL/HCH Agreement whereby portion of salary is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1130 RECOV SAL/MUMC DIV Agreement whereby portion of salary is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1136 RECOV SAL/HGH Agreement whereby portion of salary is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1137 CL. SEC. RECOV Agreement whereby portion of salary is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1146 SUPP STAFF OVERTIME Overtime payments for full time staff.
1200 WAGES Wages, for example OM, SCIEU, machinists, security, etc.
OTHER SALARIES & WAGES - PART TIME
1109 HONORARIA-NON ACAD Nominal stipend for 'non-academic' related activity. e.g. peer helpers. "Should not have hours attached to payment" If paying an hourly rate not an honoraria
1111 SUPP PART TIME Temporary/casual staff receiving only statutory benefits. It includes payment made directly by McMaster or indirectly by sub-agreements and sub-contacts with other institutions.
1112 SUPP PART TIME/RECOV Recovery of support part time salaries.
1114 PIP'S NURSE SAL Salary for Nurses charged to Clinical Practice Plan. Subcode use is restricted to Faculty of Health Sciences only.
1117 SHIFT PREMIUMS Compensation expressed in cents per hour, that is paid in addition to the employee's base rate of pay when the employee works a shift that includes specified time periods as defined in a collective agreement or employee policy.
1118 CLIN ED SURCHARGE Charge back from affiliated Hospitals for additional costs associated with support staff. Subcode use is restricted to Faculty of Health Sciences only.
1119 TRANSCRIPTION SA Salary costs for Medical transcription. Subcode use is restricted to Faculty of Health Sciences only.
1147 WORKSTUDY/MCWORK Payment to McWork and Work Study students. Reimbursements from McWork program should be netted against this subcode.
1151 SUPP PT - OTHER 1 Support Part Time Salaries - Other 1
1152 SUPP PT - OTHER 2 Support Part Time Salaries - Other 2
1153 SUPP PT - OTHER 3 Support Part Time Salaries - Other 3
1154 SUPP PT - OTHER 4 Support Part Time Salaries - Other 4
1155 SUPP PT - OTHER 5 Support Part Time Salaries - Other 5
1156 SUPP PT - OTHER 6 Support Part Time Salaries - Other 6
1160 PT DEFAULT This subcode was created to capture payroll transactions for temporary and casual employees where the account has expired or is missing on the transaction. Any payroll charges to this subcode should be cleared out and charged to the correct salary subcode (same procedure should be followed for corresponding benefit subcode 1448)
EMPLOYEE BENEFITS
1315 FB - UNDGRD STUD-CDN Benefits for 1015.
1316 FB - MASTERS STUD-CDN Benefits for 1016 & 1013.
1317 FB - POSTDOC STUD Benefits for 1017.
1319 FB - PHD STUD-CDN Benefits for 1019 & 1033.
1325 FB - UNDGRD STUD-VISA Benefits for 1025.
1326 FB - MASTERS STUD-VISA Benefits for 1026 & 1014.
1327 FB - POSTDOC STUD - FOREIGN Benefits for 1027.
1329 FB - PHD STUD-VISA Benefits for 1029 & 1034.
1397 FB - TA-OUT TIME /NONMAC Benefits for 1301.
1398 FB - TA-UNDERGRAD Benefits for 1304.
1400 FB - ACAD FT Benefits for 1001 & 1009.
1401 FB - ACAD PT Benefits for 1011.
1402 FB - ACAD OTHER Benefits for 1040, 1041.
1403 FB - BEN SESS LECTURER Benefits for 1021.
1404 FB - RECOV/ACAD FT Benefits for 1002
1406 FB ON CEILING Benefits for 1042.
1410 FB - SUPP FT Benefits for 1101 & 1109.
1411 FB - SUPP PT Benefits for 1111.
1413 FB TRANSCRIPTION Benefits for 1119.
1414 PIP'S NURSE FB Benefits for 1114.
1418 FB - SUPP OTHER Benefits for 1142.
1419 FB - TA Benefits for 1300 and 1304.
1420 RECOV FB/MUMC DIV Recoverable share of Clinical Education budget for secretarial benefits. Subcode use is restricted to Faculty of Health Sciences only.
1423 RECOV FB/CHED DIV Recoverable share of Clinical Education budget for secretarial benefits. Subcode use is restricted to Faculty of Health Sciences only.
1427 RECOV FB/ST.JOS.HOS Agreement whereby portion of benefit is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1429 RECOV FB/HCH Agreement whereby portion of benefit is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1430 RECOV FB/MUMC DIV Agreement whereby portion of benefit is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1436 RECOV FB/HGH Agreement whereby portion of benefit is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1437 CL SEC RECOVERY FB Agreement whereby portion of benefit is recoverable. Subcode use is restricted to Faculty of Health Sciences only.
1446 FB SUPP STAFF OVERTIME Benefits for 1146.
1447 FB WORKSTUDY/MCWORK Benefits for 1147.
1448 FB PT DEFAULT Benefits for 1160. See description at 1160.
1491 FB CLA Benefits for 1091.
1492 FB PERM/TEACH TRACK Benefits for 1092.
1493 FB CAWAR/SPECIAL Benefits for 1093.
1500 FB - WAGES Benefits for 1200.
OTHER EXPENSES
LIBRARY ACQUISITIONS
2510 BOOKS/PERS'L/MONOGRA Subcodes are restricted for use by the Libraries.
2511 BOOKS/PERS'L/B FILES Subcodes are restricted for use by the Libraries.
2512 BOOKS/PERS'L/SUB NEW Subcodes are restricted for use by the Libraries.
2513 SERIALS RENEWALS Subcodes are restricted for use by the Libraries.
2514 ELECT SERIAL RENEWAL Subcodes are restricted for use by the Libraries.
2523 VIDEO TAPES Subcodes are restricted for use by the Libraries.
6013 BINDING EXPENSE Cost associated with binding - for use by departments other than Library (Library to use 2505)
6014 THESIS BINDING Cost associated with thesis binding (can use 6013) - for use by departments other than Library (Library to use 2505)
6116 BOOKS & PERIODICALS Expenditures for textbooks, magazines, newspapers, journals similar periodicals, CD ROMs
- administrative books, such as general purpose software handbooks
FURNITURE & EQUIPMENT PURCHASES
5020 EQUIPMENT - MINOR Charges for any equipment UNDER $5,000, excludes computer equipment (any equipment over $5,000 should be charged to 5001)
6082 COMPUTER EXPENSES Computer costs including repairs, tech support and application software (eg. Excel). Computer supplies such as disks, cartridges, etc should be recorded in 6005 - Office Supplies.
6087 COMPUTER SOFTWARE Charges for the purchase or use of data processing software such as excel, word, licenses, renewals, domain fees, etc. If you don't need to track this information separately, you can record these costs in 6082 - Computer Expenses.
FURNITURE & EQUIPMENT PURCHASES - CAPITALIZED
5001 EQUIPMENT - MAJOR Charges for any equipment over $5,000, excludes computer equipment (any equipment under $5,000 should be charged to 5020).
5006 OFFICE FURN & FIXTURES Charges for costs of furniture and fixtures used in a typical business office, such as desks, chairs, conference tables, lights, etc. HOWEVER ENCOURAGED TO USE 5001 OR 5020
5011 EQUIPMENT/COMPUTER Costs of purchasing a mainframe, personal computer, peripherals or servers. Costs include operating software if purchased with initial system. Application software (i.e. excel/word) and other minor computer expenses should be charged to 6082 or 6087.
5020 EQUIPMENT - MINOR Charges for any equipment UNDER $5,000. excludes computer equipment (any equipment over $5,000 should be charged to 5001)
EQUIPMENT RENTAL & MAINTENANCE
3500 TELEPHONE EQUIPMENT Rental, maintenance and installation of telephone equipment. Including rental of POS terminals.
3502 FAX EQUIPMENT Rental, maintenance and installation of other communication equipment
- eg fax machines
6088 COMPUTER LEASE/RENT Costs associated with renting or leasing computers.
6511 EQUIPMENT RENTAL Expenses associated with rental of equipment -- does not include computer leases/rental - use 6088
6512 REPAIRS/MAINT EQUIPM Costs such as lubrication, cleaning, adjustments, incurred on more or less a continuous basis to keep assets in normal, usable condition. These costs, however, do not add materially to the value of the asset nor do they appreciably prolong the life of the asset - includes costs of service agreements - computer repairs to 6082
PRINTING & DUPLICATING
6014 FLEET PHOTOCOPIERS Costs associated with all fleet photocopiers across campus (including regular and colour copies, and scanning). Subcode restricted to use by Media Production Services.
6018 PRINTING / DUPLICATING Costs for expenditures such as typesetting, duplicating, copying, reproductions, illustrations, page charges, reprints, etc.
- includes photocopies made on departmental photocopy machines
- includes copies made by outside vendors and McMaster Printing Services
MATERIALS & SUPPLIES
6005 OFFICE SUPPLIES Office supplies, such as stationery, business cards, letterhead, forms, pens, computer supplies, etc.
6100 SUPPLIES Any other costs of supplies other than office, i.e custodial, maintenance, lab, etc.
COMMUNICATIONS
3501 COMMUNICATION EXPENSE Cost of long distance, cell phone time, faxes. (i.e. charges)
3506 MODEM POOL/INTERNET Charges for internet access.
6004 POSTAGE Metered mail, courier, taxi deliveries of parcels.
PROFESSIONAL FEES
6007 AUDIT FEES Cost of external audits.
6016 CONSULTANTS' FEES Payments for services provided by a corporation, partnerships, individuals (not employees). Invoices MUST show they are registered for GST.
TRAVEL
5400 TRAVEL Travel costs including transportation, accommodation, meals, etc. (with original itemized receipts) includes mileage and meal allowances (with logs), excludes conference registration fees (charged to 6559)- excludes living allowances.
RENOVATIONS & ALTERATIONS
6045 RENOV/ALTER- MINOR Minor renovations and alterations to buildings of a non-capital nature
- costs greater than $100,000 are capitalized and charged to 5108
- done by either Facility Services or outside contractors
RENOVATIONS & ALTERATIONS - CAPITALIZED
5108 RENOV/ALTER - MAJOR Renovations and alterations that meet the criteria of the capitalization policy (> $ 100,000)
SCHOLARSHIPS, BURSARIES, ETC.
2022 TUITION SCHPS Departmental Scholarships
2200 TRUST FUND AWARDS Payments from Trust accounts. Subcode use restricted to Trust Funds only.
2201 TRUST FUND TRANSFERS To record transfers between trust fund accounts processed via journal entry. Subcode use is restricted to Trust Funds only.
OTHER OP EXPENSE - SUPPLIES AND EXPENSES
6001 MEETING EXPENSE Costs of meetings such as room rentals, food, supplies, equipment rental, a/v charges.
6006 SUNDRIES Small miscellaneous charges not otherwise classified.
6009 ADVERTIS/PROMOTION Cost of advertising.
6012 FREIGHT & BROKERAGE Costs associated with freight and brokerage on purchased goods.
6028 MEMBERSHIPS Charges for the costs of membership fees for University or professional associations.
6040 TRANSCRIPTION Cost of Medical transcription paid to hospital.
6229 WORKSHOPS/EXP All expenses associated with hosting a conference or workshop. Revenue is accumulated in 0730 for conference services. Otherwise, revenue should be netted against this expense or recorded in subcode 7558 - External Recoveries
6514 RECRUITING EXPENSE Costs associated with interviewing/recruiting a prospective university employee. Student recruiting can be recorded in 6636 - Student Recruiting.
6521 SEMINARS EXPENSE All costs associated with holding a seminar. Can also use 6229. For Honorarium use 1009 for faculty or 1109 for staff.
HONORARIUMS MUST NOT BE RECORDED IN THIS SUBCODE.
6538 AUDIO VISUAL SERVICE Audio Visual charges
6555 ANIMAL EXPENSE Purchase, board, feed and maintenance surrounding animals
6559 TRAINING & DEVELOPMENT All registration fees for attending conferences, conventions, workshop or seminars
Travel expenses should go to 5400.
6562 FAC SUPERVIS ALLOW Payments received by faculty as arranged by sponsor agreements
- faculty receives the payments through McMaster payroll only after payment has been received from the sponsor
- recipients receive a T4A for these payments. Subcode use is restricted to Research Offices only.
6590 BUS ENTERTAINMENT To record business entertainment expenses.
6593 EXTERNAL GIFTS Costs of gifts/donations given to external parties.
6594 FUNDRAISING EXPENSE Costs associated with fundraising activities (other than advancement services)
6672 RES SURCHARGE DIST Overhead charge on clinical trial research. Subcode use is restricted to Research offices only.
6901 OVERHEAD CHARGE Charges to account for central administrative services.
6902 ADMIN CHARGE-CRC Charges to grant accounts for institutional indirect costs involved in the administration of University CRC accounts. Subcode use is restricted to Research office only.
6907 PETTY CASH Commit petty cash funds advanced - to be used for commitment of petty cash only. (Managed by Central Finance) Actual expenses to be charged to appropriate subcode.
6957 SUBJECT EXPENSE FEES Amounts paid to participants in research studies - to be used only by research.
TRANSFERS
TRANSFERS
0983 TFR FUNDS/RESEARCH For Research Offices Use Only.
0984 TFR FUNDS/RESERVE For Ancillaries Use Only.
0985 TFR FUNDS/FICR Funds transferred from the Federal Indirect Costs Fund. Both sides of entry must use 0985.
0986 TFR FUNDS/ROIE Funds transferred from the Provincial Research Overhead Fund. Both sides of the entry must use 0986
0987 TFR FUNDS/TRUST Funds transferred from a TRUST account. (exception to 'both sides' rule)
0989 TFR FUNDS/ORPF Funds transferred from the Research Performance Fund. Both sides of the entry must use 0989
0990 TFR FUNDS/INCOME Used for departmental share of research overhead. Both sides of the entry must use 0990
0992 TFR FUNDS/DONATIONS Donations transferred from University Advancement - advancement office will be the initiator of the entry.NOTE: All tax-receiptable donations received MUST be forwarded to Univ. Advancement for deposit and will be deposited back to the dept. that received it via transfer through subcode 0992.
0993 TFR FUNDS/RCOH Transfer of Research Overhead Funds from office of VP research only. Both sides of entry must use 0993.
0994 TFR/CTRE OF EXCELL Funds transferred from the Centres of Excellence Overhead fund.Both sides of the entry must use 0994.
0995 TFR FUNDS/OTHER #2 Funds transferred TO or FROM a different account or ledger - both funds must use 0996 OR 0995 for the transfer of funds.
0996 TFR FUNDS/OTHER #1 Funds transferred TO or FROM a different account or ledger - both funds must use 0996 OR 0995 for the transfer of funds.
2205 TFR TO OTHER LEDGERS Transfer payments from Trust accounts to Chairs, Professorships to their corresponding 2 accounts into subcode 0987. Subcode use is restricted to Trust Funds only.(exception to 'both sides' rule)
CARRY FORWARD
CARRYFORWARD
0991 UNDER/OVER MPDA CFWD Previous fiscal year carryforward of MPDA account balances. Used by Budget Office only.
0997 YR END CFWD BALANCE Previous fiscal year carryforward of account balances.
0999 OVER/UNDER PDA CFWD Previous fiscal year carryforward of PDA account balances. Used by Budget Office only.