All index codes are established by the Accounting Office have four numbers in the final four positions of the code. Index numbers requested by departments must have at least one alpha character in final four positions. This allows the department to establish unique index codes as a way to separate and budget expenses by professor or sub-unit, for example. The initial index code linking an organization, fund and program is established by the Accounting Office. Additional codes are assigned by the department with Accounting Office approval.
Fund is a six character code describing the source of funding for a transaction.
Fund is defined in a five level hierarchy. The first five digits of the fund correspond to the Office of the President fund number. The lowest level, Level 5, is the recording level of the fund hierarchy. It is the fund number that is used to code transactions. To the right is an example of a hierarchy for a Federal fund.