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Fund Group Definitions

UHD Fund Group Definitions

Fund 1XXX – Educational and General Funds – Funds for administration, institutional expense, instruction and departmental research, physical plant operation, libraries, and other items relating to instruction. Most state appropriations are accounted for in this fund. These consist of our General Revenue Appropriations that are retained in the State Treasury in Austin that the university expends against. There are certain funds in this group that are collected locally, such as tuition and indirect cost that the university collects locally, but is required to deposit in the State Treasury that the university expends against.

Fund 2XXX - Designated Funds - Funds arising from sources that have been internally designated by management and approved by the Board of Regents to be used for special purposes. The funds are collected locally and deposited in University of Houston bank accounts. This includes designated tuition and investment income, which are available to the President for central allocation. These funds are also composed of student lab and course fees, whose rate and use is determined by the colleges.

Fund 3XXX - Auxiliary Enterprises Funds - Funds for activities that furnish services to students, faculty, or staff for which charges are made that are directly related to the cost of service, such as residence halls, intercollegiate athletics, and food services.

Fund 4XXX – Scholarship and fellowship funds, primarily gifts and endowment income. Use restricted by donor or other outside entity.

Fund 5XXX – Contract and grant funds, primarily research, managed by the Office of Contracts and Grants.

Fund 6XXX – Endowment funds (rarely used in departments),. The principal of the endowment is recorded in this fund. Principal of the endowment can only be spent on or after a pre-determined date or period of time, or the occurrence of a specified event.

Fund 7XXX – Plant /Capital projects (rarely used in departments), which are a portion of the Plant Fund group, are used for construction, rehabilitation, and acquisition of physical properties for institutional purposes. In addition, the PeopleSoft administrative systems project is included within these funds at System Administration.

Fund 9XXX- Agency Funds belong to the agency and utilization of funds is determined by the agency which manages it.

HEAF Higher Education Assistance Funds - Fund 1 for capital equipment, library books and materials and Ledger 7 for capital projects. Permanent capital funding appropriation provided under Article VII, Section 17 of the Texas Constitution for Texas institutions of higher education beginning September 1, 1985.

HEAF may be used for the following purposes:

  • Acquisition of land, with or without permanent improvements.
  • Construction and equipping of buildings or other permanent improvements.
  • Major repair or rehabilitation of buildings or other permanent improvements.
  • Acquisition of capital equipment, library books, and library materials.     

The following links will provide a detail list of all fund codes and account codes currently used in UHS Finance system

Account List

Fund Codes

UH – Downtown have restrictions on food and entertainment related accounts to be restricted in certain funds. Please see the link below for the details*

Food and Entertainment Related Accounts.pdf

*Contact Business Affairs or your Department Business Administrator for an updated listing of those restrictions

Accounts Normally Not Allowed on Federal Grants​

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Last updated 10/18/2016 12:05 PM