Class

Class codes are used as a more detailed indicator of the source of funding (e.g., State Appropriations, Indirect Cost Recovery, Tuition, Sponsor, etc).

The breakdown of the funding source for Student Fees has been further subdivided to provide classifications for revenues by semester and by graduate/undergraduate level. Funding source is used in both revenues and expenditures. A class code is designated by a 5‐digit numeric code.

The General Operations class codes indicates that the funding came from State Appropriations, Student Fees, or other general revenues. Note that this does not include revenues from Departmental Sales and Services or from Sponsored Operations. The class codes are as follows:

11000	General Operations ‐ General
11200	State Appropriations
11300	Other General Revenue
11500	Indirect Cost Recovery
11600	Technology Fees
11800	Tuition
11980	Fees ‐ Undergraduate
11981	Fall Semester ‐ Undergrad
11982	Fall Semester Waivers ‐ Undergrad
11983	Spring Semester ‐ Undergrad
11984	Spring Semester Waivers ‐ Undergrad
11985	Summer Semester ‐ Undergrad
11986	Summer Semester Waivers ‐ Undergrad
11987	Maymester ‐ Undergrad
11988	Maymester Waivers ‐ Undergrad
11990	Fees ‐ Graduate
11991	Fall Semester ‐ Grad
11992	Fall Semester Waivers ‐ Grad
11993	Spring Semester ‐ Grad
11994	Spring Semester Waivers ‐ Grad
11995	Summer Semester ‐ Grad
11996	Summer Semester Waivers ‐ Grad
11997	Maymester ‐ Grad
11998	Maymester Waivers – Grad

This source of funding indicates that the funding came from general operations special funding initiative.

This source of funding is used to classify State Appropriations or allocations that are made for major repairs and rehabilitations.

This source of funding is used to classify funds received from GSFIC from the sale of general obligation bonds. These funds are reimbursement for expenditures made by the institution for major repair and rehabilitation. The reimbursement is treated as gift revenue.

This source of funding is used for revenues and expenditures of Loan Funds to facilitate reporting.

This source of funding is used to classify both revenues and expenditures associated with providing continuous education programs, including continuous education program fees and sales support program costs.

This source of funding is used to classify both revenues and expenditures for sales and services operations that are supported by sales or fees collected for services on a self‐supporting basis. Departmental Sales and Services operations are not normally supported by state appropriations. Class codes for DSS are:

41500	Dept. Sales/Svcs ‐ Other
41501	Dept. Sales/Svcs – Federal
41502	Dept. Sales/Svcs ‐ State
41503	Dept. Sales/Svcs ‐ Local
41504	Dept. Sales/Svcs – Private Industry
41505	Dept. Sales/Svcs – Private Foundation
41507	Dept. Sales/Svcs – Study Abroad
41900	Quasi – Revenues from Distribution of Cost

These are sources of funding for use within the Auxiliary Enterprise Fund Group (Fund 12xxx).

42100	Auxiliary Enterprises ‐ Institution Operated
42200	Auxiliary Enterprises ‐ Contracted Operations
43000	Auxiliary Enterprises – Athletics

This source of funding is used to classify both revenues and expenditures within restricted and sponsored operations.

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by the Federal Government.

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by state government.

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by other state governments.

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by local government.

This source of funding is used to classify both revenues and expenditures within restricted or sponsored operations funded by private sources.

This source of funding is used to classify both revenues and expenditures within restricted or sponsored operations funded by endowments.

This source of funding is used to classify both revenues and expenditures within restricted operations funded by UGA Foundation. Should be used with Fund Code 20200.