Chart of Accounts

PeopleSoft Expenditure Accounts

The chart of accounts provides 14 different major objects or categories of expenditure accounts available to use when processing various types of transactions against a departmental budget. These 14 categories correspond to statewide standard expense objects and represent either text descriptions that describe the account or the dollar information associated with the account. Used in conjunction with a department or grant number, the expenditure accounts:

  1. Break down each type of expenditure into different expense categories.
  2. Subtract the expense from the associated budget.


 500001 - 501810 01 Salaries, Wages, Fringe Benefits
 502003 - 502960 02 Contractual Payroll Related
 603001 - 603500 03 Communications
 604001 - 604999 04 Travel
 606001 - 606999 06 Fuel & Utilities
 607001 - 607999 07 Motor Vehicle Operations
 608001 - 608999 08 Contractual Services
 609001 - 609999 09 Supplies & Materials
 610001 - 610999 10 Equipment - Replacement
611001 - 611999 11 Equipment - Additional
612001 - 612999 12 Grants, Subsidies, Contributions
613001 - 613999 13 Fixed Charges
614001 - 614999 14 Land, Structures, Indirect Costs

If you need assistance with determining the correct account code, contact the PeopleSoft Team at 410-704-2188 or .

Types of Departments

The chart of accounts system is used for multiple financial functions including:

  • Accounting: financial statements, balance sheets, agency reporting.
  • Accounts Payable: online vendor system to pay expenditures.
  • Procurement: online system of requisitions and purchase orders.
  • Budget Tracking: general ledger system to post and monitor budgets.

The chart of accounts incorporates a system of department numbers, also referred to as budget codes, assigned within the PeopleSoft system to represent a department and/or a program in the tracking of expenditures and expenses. The main types of department numbers include:

State Supported

This is a five-digit code representing a department funded by state appropriations. Expenditures against state appropriations are monitored by both university and divisional budget officers. Year end balances are NOT automatically carried forward to new year.

Self Supported

  • This is a five-digit code representing a department having no state appropriations and funded solely by self-generated funds.
  • The individual designated in charge of the activity (and the employing department) is responsible for management of the funds, although those funds must be expended according to university procedures.
  • Each fiscal year, self support programs are expected to generate sufficient revenue to cover all direct and indirect expenses.
  • Expenditures associated with the program and/or project activities cannot exceed 99% of revenues generated.
  • Year end balances are carried forward from year to year in a separate associated fund balance.

Agency Funded

This is a five-digit code representing resources held by the university acting as custodian or fiscal agent. The resources are deposited with the university for safekeeping, to be used or withdrawn by the depositor at will. The funds may be held on behalf of staff, faculty, student organizations, or other third party. Year end balances are carried forward from year to year in a separate associated fund balance.

Agency funds are held in trust for the depositor group who are SOLELY responsible for the management of the funds. The university is NOT responsible for any deficit encountered by the depositor's activities.


These are restricted funds received from external agencies including state, federal, or local governments. Grants and projects are set up in the system under seven-digit codes representing the restricted funding. Once awarded, these funds are distributed and managed by the assigned principle investigator along with the Office of Sponsored Programs & Research.

The seven-digit code is a self-balancing chart field but it is not a department number. Each department associated with grants or projects has been assigned two different grant department numbers that distinguish between program/subprogram combinations relevant to restricted funding. These are five-digit codes beginning with '5' that allow multiple grants or projects to roll up to one of these 'department' numbers.

Initiative Values

This is an additional five-digit chart field that departments may choose to use on their transactions to track related expenses or further classify activities into detailed categories. This value acts as a shadow system within PeopleSoft.

Criteria On Department Numbers

Requesting Department Numbers

The PeopleSoft Financials team reviews all requests for department numbers in conjunction with university budget officers. Based on certain criteria the request may be denied or approved. If approved, the team assigns a new department number within an established range of numbers on the chart of accounts. The criteria considered when reviewing a request for a new department number includes:

  • Dollar amount must be at least $5,000.
  • Permanent need versus temporary program that could be handled by Excel or use of the initiative function.
  • Evaluated for reasonableness. Must be a valid program with valid funding as opposed to a convenient means of tracking or segregating certain expenses actually being funded through another source.

First, complete the required form. The forms for State Supported (PDF) or Self Supported/Agency (PDF) are interactive and can be filled out online. They incorporate the detailed information that must be provided in the request for a new department number including anticipated expenditures and revenues if any.

Once you have completed it, print the form and obtain the required signatures. Bring or send the completed form to Financial Systems & Technology in the Administration Building. The requester and the divisional budget officer will be notified by email when the new department number has been assigned. A Signature Authorization Form (PDF) will be sent via email to the responsible person listed on the request form.

Requesting Changes to a Department Number

The PeopleSoft Financials team must be made aware of any changes in order to update the university chart of accounts, departmental tree structures, combo edit rules, and the nVision report book. The request must come from the current responsible person or if that person is no longer available, the request must come from the dean. Additionally, re-organizations within departments or divisions must be communicated to the PeopleSoft team because of the potential effect on the chart of accounts and the roll-up effect on budget reporting.

Closing a Department GRANT or project Number

Closing a department, grant, or project requires coordination of several factors:

  • Department must give consideration to any possible outstanding expenditure or revenue items that may not yet have posted.
  • Department must make decisions about any remaining balance.
  • Department must inform other areas that may be using the department, grant, or project number, including Payroll, Post Office, Telecommunications, Printing Center, etc that the number will no longer exist.
  • Department must coordinate any cancellation and re-application of procurement cards.

See instructions to close a department, grant, or project (PDF).  

If you need assistance, contact the PeopleSoft Team at 410-704-2188 or .

Additional COA Information

For additional chart of accounts information, please see How to Access PS Account Values (PDF), How to Access PS Department Values (PDF), and Grant Bolt-On Page Content Description (PDF).

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