University Of New Mexico Operating Ledger Account Code .

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University of New MexicoOperating LedgerAccount Code DefinitionsAccountAccount TitleDefinition and UsageTuition Revenue0120Resident Ft GenUnrestricted current fund revenues derived by a formula based on thefollowing factors: 1) enrollment in credit courses as of a census date; 2)rates specified by the State Commission of Higher Education; and 3)additional rates, if any, as specified by the UNM Board of Regents. Thisaccount code is used to distribute tuition revenue based on theenrollment statistics for numbers of individuals enrolled as full-timestudents who are classified as NM residents for tuition purposes.0121Nonresident FT with WaiverTuition revenue received from nonresident students paying residentrates.0180Resident Pt GenSee account code 0120 for definition to tuition revenue. This accountcode is used to distribute tuition revenue based on the enrollmentstatistics for numbers of credit hours of part-time enrollment that ischarged at resident rates.0181Nonresident PT with WaiverTuition revenue received from nonresident students paying residentrates.01E0Nonresident Ft GenSee account code 0120 for definition of tuition revenue. This accountcode is used to distribute tuition revenue based on the enrollmentstatistics for number of individuals enrolled as full-time students who areclassified as non-residents of New Mexico for tuition purposes.01H0HSC Tuition GenDEFINITION UNDER REVIEW01K0Nonresident Pt GenSee account code 0120 for definition of tuition revenue. This accountcode is used to distribute tuition revenue based on the enrollmentstatistics for number of credit hours of part-time enrollment that ischarged at non-resident rate.01N0Undergraduate Online DegreesTuition from undergraduate students enrolled in an online degreeprogram.01N1Graduate Online DegreesTuition from graduate students enrolled in an online degree program.01N2Online Degree Programs OtherTo move actual tuition revenues from the central pool to academicaffairs.01P0Community Education GenRevenue from tuition charged for Community College courses (noncredit, general interest courses).01R0Extension Classes GenRevenue from tuition charged for credit courses offered through theDivision of Continuing Education (I.e., credit courses offered outside theUNM instructional cost structure).01T0Independent Study GenRevenue from tuition charged for independent study courses, offeredthrough the Division of Continuing Education.01V0Undergrad Upper Division PremiumTuition premiums for undergraduate upper division students.Wednesday, October 20, 2021Page 1 of 38

AccountAccount TitleDefinition and Usage01V1Graduate PremiumTuition premiums for graduate students.01W0Exchange StudentsTuition discounts and adjustments for exchange students.01W1Senior CitizensDiscounted tuition rate for senior citizens.01W2Differential Tuition ExemptionsTuition exemptions for current students.01W3Rate CodesChanges in tuition revenue from the non-resident to resident rate.01W4International AgreementsAdjustments to a flat tuition granted to students from various countries.01W5Prior Year Tuition AdjustmentsAdjustments to revenue recorded in a prior year.01W6Foster Child WaiverTuition waiver for foster children.01W7Children of Deceased VeteransTuition waiver for children of deceased veterans.01W8Athletic WaiverTuition waiver for athletics.01W9ROTC Housing Scholarship ProgramTuition waiver for the ROTC Housing Scholarship Program.01Y0Scholarship Allowances GenDifference between the stated charge for goods and services provided,and the amount that is paid by students and/or third parties makingpayments on behalf of students.01Y1Uncollectible TuitionTo record bad debt allowance on tuition revenue.01Z0Other Tuition GenRevenue from miscellaneous tuition fees charged, not specificallyidentified in another account code.01Z1High School Dual Credit WaiverNM State statute allows for tuition adjustment for dual credit program forpublic high school students in school districts, charter schools and statesupported schools to earn both high school and college credit forqualifying dual credit courses at no cost to the student.Student Fees0210Application Fees GenRevenue resulting from fees charged for the processing of applicationsfor admission to UNM in undergraduate status.0211Application Fees Graduate SpecialRevenue resulting from graduate fees from different UNMcolleges/schools.0220Course Lab Fees GenRevenue from miscellaneous lab fees associated with certain creditcourses.0230Insurance Fees GenRevenue from needlestick insurance fees assessed to medical/healthprofessional students during registration.0240Graduation Fees GenRevenue from fees charged for the processing of diplomas and othercosts associated with the receipt of a degree.0250UNM IT Student Technology FeeRevenue from fees charged to Main and HSC students for studenttechnology.Wednesday, October 20, 2021Page 2 of 38

AccountAccount TitleDefinition and Usage0260Admission Records Fees GenRevenue from fees charged for processing of requests for copies ofacademic transcripts.0270Athletics Student Fees GenRevenue from fees charged for athletics.0280Testing Fees GenRevenue from fees charged for the processing of standardizedexaminations through the Testing Division.02A0Thesis Binding Fees GenRevenue from fees charged to graduate students for binding of masters'theses.02C0Transcript Fees GenRevenue from fees charged for processing requests for copies ofacademic transcripts.02G0Library Fines GenRevenue resulting from fee for lost books.02S0SHAC Health Fees GenRevenue from fees charged for Student Health and Counseling.02Z0Other Student Fees GenRevenue from miscellaneous student fees charged for services orcourse-related costs, not specifically identified in another account code.02Z1Mandatory Student FeesUsed only for Programs that get funding from the mandatory student fee.02Z2ASUNM Student FeesMandatory ASUNM student fees.02Z3GPSA Student FeesMandatory GPSA student fees.02Z4Current Year Fee AdjustmentsAdjustments to fee revenue posted in the current fiscal year.02Z5Prior Year Fee AdjustmentsAdjustments to fee revenue posted in prior fiscal years.02Z6Other Mandatory Student FeesTo move revenue from pooled indices to recipient indices & stillpreserve original actuals in 02Z1.Patient Services0330Locum Tenens Revenue GenRevenue generated by Locum Tenens (temporary primary carephysicians) activities0331Locum Tenens Revenue DistributionDistribution of Locum Tenens revenue from the Locum Tenens office tovarious SOM departments. Account code must equal zero.0340University Hospital Revenue GenRevenue from University Hospital to the SOM.0341Univ Hospital Revenue DistributionDistribution of University Hospital Revenue from department primaryindices to secondary indices. Account code must equal zero.0342Physician SupportDEFINITION UNDER REVIEW.0350CRTC Patient Revenue GenCRTC patient revenue posted from the global billings0351CRTC Distribution Patient RevenueDistribution of CRTC patient revenue to various SOM departments.Account code must equal zero.0360Sandoval Regional MC Revenue GenRevenue from the Sandoval Regional Medical Center (SRMC) to theSOM.Wednesday, October 20, 2021Page 3 of 38

AccountAccount TitleDefinition and Usage0361SRMC Revenue DistributionDistribution of SRMC Revenue from department primary indices tosecondary indices. Account code must equal zero.0370Specialty Extnsn Servcs Rev GenRevenue generated by Specialty Extension (temporary physicianspecialists) activities0371Spec Extnsn Servcs Distribution GenDistribution of Specialty Extension Services revenue from the LocumTenens office to various SOM departments. Account code must equalzero.0380UNMMG Clinical Sales & ServicesClinical revenue based on efforts and collection through the UNMMedical Group (UNMMG)0381MG Clinical Sales/Svs DistributionDistribution of UNMMG clinical revenue from primary department indexto secondary indices. Account code must equal zero.0390UNMMG Spec Arrangements Sales & SvsRevenue generated by special arrangements negotiated through UNMMedical Group (UNMMG) Clinical Contracts.0391MG Special Sales/Svs DistributionDistribution of UNMMG Special Arrangement revenue from primarydepartment index to secondary indices. Account code must equal zero.03K0Cost Report Revenue GenRevenue resulting from provisional Medicare cost rate.03N0Contractual Allowances GenDifference between the stated charge for goods and services provided,and the contractual amount that is paid by Medicare, Medicaid, andcertain managed care programs. HSC only.03N1Contractual Allowances-CRTCDifference between the stated charge for goods and services provided,and the contractual amount that is paid by Medicare, Medicaid, andcertain managed care programs. HSC CRTC only.03N2Contractual Allowances-NMSLDifference between the stated charge for goods and services provided,and the contractual amount that is paid by Medicare, Medicaid, andcertain managed care programs. HSC NMSL only.03P0Health Systems Revenue GenDEFINITION UNDER REVIEW03Z0Other Patient Revenue GenRevenue from miscellaneous patient services, not specifically identifiedin another account code. HSC only.Grants Contracts0410Federal Grants Contracts GenAmounts received from, or made available by, a federal governmentagency through restricted grants, contracts, and cooperativeagreements for expenses incurred in the current operations of a specificproject. Contract and Grant Accounting only.0415COVID-19 CARES Inst GrantAmounts received from a federal government agency for COVID-19pandemic relief (CARES Act).0416COVID-19 FEMA FundsAmounts received from a federal government agency for COVID-19pandemic relief (FEMA).0417COVID-19 HEERF2 Inst GrantAmounts received from a federal government agency for COVID-19pandemic relief (HEERF2).0418COVID-19 HEERF3 Inst GrantAmounts received from a federal government agency for COVID-19pandemic relief (HEERF3).0420State Grants Contracts GenAmounts received from, or made available by a New Mexico StateGovernment agency through restricted grants, contracts, andcooperative agreements for expenses incurred in the current operationsof a specific project. Contract and Grant Accounting only.Wednesday, October 20, 2021Page 4 of 38

AccountAccount TitleDefinition and Usage0421State Lottery Success ScholarshipAmounts awarded by the state of New Mexico for State Lottery SuccessScholarships.0440Local Grants Contracts GenAmounts received from, or made available by a local authority (such ascity government agencies, public school boards, and countygovernment agencies) through restricted grants, contracts, andcooperative agreements for expenses incurred in the current operationsof a specific project. Contract and Grant Accounting only0460Nongovernmental Grants Contra GenAmounts received from, or made available by non-governmentalorganizations or individuals through restricted grants, contracts, andcooperative agreements for expenses incurred in the current operationsof a specific project. Includes funds resulting from contracting for thefurnishing of goods and services of an instructional, research, or publicservice nature. Excludes revenues derived from contracts (such asutility services) that are not related directly to instruction, research, orpublic service. Grants and contracts from foreign governments aretreated as private grants and contracts.0480Budgeted For Unfunded Sources GenUnfunded revenue due to incremental funding. This is a reduction ofthe amount available to spend.0490Program Income UNMMG Spec ArrgmntsDEFINITION UNDER REVIEW04A0Program Income GenRevenue generated by grant program for program use only.04A1Program Income UH EliminationDEFINITION UNDER REVIEW04Z0Other Grant Contract Income GenGrant Contract Revenue from other sources, not specifically identified inanother account code.Sales Services0510Merchandise Sales Revenue GenRevenue generated by the sale of goods; includes revenue fromauxiliary enterprises such as the Bookstore, Union, Golf Course,Student Health Center Pharmacy, and byproducts of instruction andresearch. Revenue recorded in this account code is subject to 5%Governmental Gross Receipts Tax (GGRT).0511Merchandise Sales Rev -Non GGRT TaxSale of merchandise that is deemed Non-Taxable (i.e. Non-taxableTransaction Certificate NTTC has been received) a reportabletransaction.0512Sales Discounts/AllowancesSales Discounts/Allowances (contra revenue). Revenue recorded inthis account code is subject to 5% Governmental Gross Receipts Tax(GGRT).0513Promotional DiscountsPromotional discounts on merchandise (contra revenue).0514Sales ReturnsMerchandise returns (contra revenue). Revenue recorded in thisaccount code is subject to 5% Governmental Gross Receipts Tax(GGRT).0520Food Sales Revenue GenRevenue generated by the sale of food; includes revenue from auxiliaryenterprises such as the Student Union, Vending services, Concessions,Dining Halls, and the Golf Course Food Service. Revenue recorded inthis account code is subject to 5% Governmental Gross Receipts Tax(GGRT).0540Housing Dorm Rental GenRevenue from lodging expenses specifically subsidized by fundingagency. May include local housing for UNM foreign students, or lodgingat a conference site.Wednesday, October 20, 2021Page 5 of 38

AccountAccount TitleDefinition and Usage0560Textbook Sales GenSale of text books through all UNM Bookstore(s) that are deemedtaxable. Revenue recorded in this account code is subject to 5%Governmental Gross Receipts Tax (GGRT).0561Textbook Sales - Non TaxableSale of text books through all UNM Bookstore(s) that are deemed NonTaxable (i.e. Non-taxable Transaction Certificate NTTC has beenreceived) a reportable transaction.0562Textbook & Related Supplies-ExemptSale of text books and other materials that are required for coursesthrough all UNM Bookstore(s) that are deemed tax exempt (i.e. notreportable)0580Vending Machine Svc Sales GenRevenue from food and beverage sales distributed via a vendingmachine. Revenue recorded in this account code is subject to 5%Governmental Gross Receipts Tax (GGRT).05A0Ticket Sales GenRevenue generated by the sale of tickets to athletic events or stageperformance. Revenue recorded in this account code is subject to 5%Governmental Gross Receipts Tax (GGRT).05B0Equipment Rental Revenue GenRevenue generated by the rental of University property; includes therental of equipment.05B1Facility Rental Revenue GenRevenue generated by the rental of University property; includes realestate leases. Rolls up to sales & services.05C0Concession Sales GenRevenue from food and beverage sales at a university event. Revenuerecorded in this account code is subject to 5% Governmental GrossReceipts Tax (GGRT).05D0Event Revenue GenRevenue from fee received to lock in a performance or event.Example: USC football game. Revenue recorded in this account codeis subject to 5% Governmental Gross Receipts Tax (GGRT).05D1Club DuesRevenue generated from dues collected to participate in a club,organization or club activities. Revenue recorded in this account codeis subject to 5% Governmental Gross Receipts Tax (GGRT).05D2Block TimeRevenue from fee for scheduling a block of time. Revenue recorded inthis account code is subject to 5% Governmental Gross Receipts Tax(GGRT).05D3Club LeaguesNCAA/Conference Revenue Distribution. Revenue recorded in thisaccount code is subject to 5% Governmental Gross Receipts Tax(GGRT).05D4Annual DuesRevenue generated from the collection of an annual membership fee.Revenue recorded in this account code is subject to 5% GovernmentalGross Receipts Tax (GGRT).05D5Indoor TimeRevenue from court time or court fee. Revenue recorded in thisaccount code is subject to 5% Governmental Gross Receipts Tax(GGRT).05D6Broadcasting Revenue-bus/industryRevenue generated from business/industry sources for the transmissionof radio and television program for public use. (Example: Lobobasketball games)05D7Broadcasting Revenue-fdn/nonprofitRevenue generated from foundations or other nonprofit sources for thetransmission of radio and television program for public use. (Example:Lobo basketball games)05D8Broadcasting Revenue-otherRevenue generated from other sources (including state, state, federal,etc.) for the transmission of radio and television program for public use.(Example: Lobo basketball games)Wednesday, October 20, 2021Page 6 of 38

AccountAccount TitleDefinition and Usage05E0Parking Permit RevenueRegular parking permit sales directly to customers or permit sales todepartments for resale; Revenue recorded in this account code issubject to 5% Governmental Gross Receipts Tax (GGRT).05E2Parking Hourly RevenueRevenue from meters, pay and display machines and pay by spacemachines; Revenue recorded in this account code is subject to 5%Governmental Gross Receipts Tax (GGRT).05E3Parking FinesParking Citation revenue.05J0User Use Fees GenRevenue generated from a fee for the use of a miscellaneous facilities,not specifically defined in a separate account code. Revenue recordedin this account code is subject to 5% Governmental Gross Receipts Tax(GGRT).05J1Green FeesRevenue generated from a fee charged for a round of golf. Revenuerecorded in this account code is subject to 5% Governmental GrossReceipts Tax (GGRT).05J2Driving Range FeeRevenue generated from a fee charged for the use of the driving range.Revenue recorded in this account code is subject to 5% GovernmentalGross Receipts Tax (GGRT).05K0Registration Fee Revenue GenRevenue generated from enrollment in an event. Revenue recorded inthis account code is subject to 5% Governmental Gross Receipts Tax(GGRT).05K1Workshop Fee RevenueRevenue generated from a fee for attendance at a workshop05L0Fundraising Activities GenRevenue derived from solicitations for community support, such aspromotions or pledge drives.05L1MembershipRevenue generated from fees for membership.05L2UnderwritingRevenue generated from a fee to assure the performance of orguarantee against failure to perform. Example: Theatrical Event05L3Advertising RevenueRevenue generated by the sale of advertising space or time, such asstudent publications.05L4Underwriting-Non ProfitRevenue received from a nonprofit organization as sponsorship of anevent.05L5Underwriting-Local ProductionsRevenue received from an organization as sponsorship of a localproduction. Example: Balloon Fiesta Documentary05L6Underwriting-Natl ProductionsRevenue received from an organization as sponsorship of a nationalproduction. Example: Surviving Columbus05L7Underwriting-Spot/Run of ScheduleRevenue received from an organization as sponsorship of a variety oftime slots and programs.05L8Underwriting-Educ Svcs-bus/industryRevenue received from a business/industry source as sponsorship ofan education event. Example: Science Café05L9Underwriting-Community OutreachRevenue received from an organization as sponsorship of a communityoutreach event. Example: Digital Television (DTV) transition openhouse05LAUnderwriting-Educ Svcs-fdn/nonproftRevenue received from a foundation or other nonprofit source assponsorship of an education event. Example: Science Café05LBUnderwriting-Educ Svcs-otherRevenue received from other sources (including city, state, federal, etc.)as sponsorship of an education event. Example: Science CaféWednesday, October 20, 2021Page 7 of 38

AccountAccount TitleDefinition and Usage05M0Catering Sales Revenue GenRevenue generated from a fee for catering services.05N0Commissions Revenue GenRevenue generated from a fee or percentage received as an agent forservices rendered. (Example: Johnson Gallery may receive acommission on a painting sold.)05P0Auxiliary Scholarship Allowance GenScholarship discount and allowance. Auxiliaries only.05V0Gov Gross Rcpts Tx Collected GenPortion of sale that represents the receipt of Governmental GrossReceipts Tax. The use of this account is optional. Use this account torecord NM GGRT you collect if you prefer to separately state the taxreceived at the time of the sale.0610Internal Service Ctr Internal SalesIntra-University recovery of total calculated expense, based on anapproved rate, from allocation of expense from an Internal Service touniversity departments.0611Unrestricted Internal SalesDEFINITION UNDER REVIEW0612Long Distance ChargesIntra-University recovery of total calculated expense, based on anapproved rate, from allocation of Long Distance charges from anInternal Service to university departments0613Clean Room ChargesIntra-University recovery of total calculated expense, based on anapproved rate, from allocation of Clean Room charges from an InternalService to university departments0614Sample TestingIntra-University recovery of total calculated expense, based on anapproved rate, from allocation of Sample Testing charges from anInternal Service to university departments0615Vehicle RentalIntra-University recovery of total calculated expense, based on anapproved rate, from allocation of Vehicle charges from an InternalService to university departments0616Pager SalesIntra-University recovery of total calculated expense, based on anapproved rate, from allocation of Pager charges from an InternalService to university departments0617Utility SurchargesUtility Surcharge Revenues0618Wholesale DES Electricity ChargesUsed by PPD to record wholesale DES electricity separate from otherelectricity.0619Auxiliary SalesUsed to record Auxiliary sales to UNM departments0620Use of ToolsUsed to record rental of tools to UNM departments.0621Labor SalesInternal Service Center Revenue earned from Labor Sales0622Materials SalesInternal Service Center Revenue earned from Materials Sales0623Subcontractor SalesInternal Service Center Revenue earned from Subcontractor Sales0624General Institutional ServicesInternal Service Center funding from Institutional Services0650Main Campus Administrative OverheadIntra-University revenue charged to campuses/departments foradministrative overhead.Wednesday, October 20, 2021Page 8 of 38

AccountAccount TitleDefinition and Usage0699Miscellaneous ServicesTo record internal (to other UNM departments) "sales" made by UNMdepartments/areas/activities that are NOT internal service centers, andare NOT Auxiliaries. These types of activities make only isolated,occasional sales to other UNM departments.07Z0Other Sales and Service RevenueSales and Service Revenue not specifically identified in a separateaccount code.07Z1Merchant SalesDEFINITION UNDER REVIEW07Z2Contract Administration RevenueContract Administration Revenue is used by UNM Housing forcontractual payments from Aramark. Example: Aramarks guaranteefor repairs and maintenance expense.07Z4Lost Item RevenueRevenue resulting from fee for lost items07Z5Consulting RevenueRevenue generated from consulting activities07Z6Bulk Mail ChargesRevenue from Bulk Mail Charges07Z7Mail Service ChargesRevenue from Mail Service Charges07ZZReimbursement HoldingTo be used for temporarily recording payments received fromemployees (reimbursement for personal usage, etc.) or other outsideentities (vendor refunds, etc.). After depositing funds into this accountcode, a Journal Voucher must be processed immediately afterwards inorder to apply the payment to the appropriate index and expenseaccount code; deposits are not allowed to be made directly to expenseaccount codes. Account code 07ZZ must have a zero balance at theend of the fiscal year. Contact the appropriate Financial Servicesaccounting office regarding how to process this type of payment, if theoriginal expense transaction was in a prior fiscal year.Other Operating Revenue0810Gain on Sponsored Project GenRecognized Gain at close of a Contract or Grant. Contract and Grantaccounting only0811Gain on Unrestricted Project GenRecognized Gain at close of a Project.0820F and A Cost Recovery GenRevenue from recovery of indirect costs (facilities and administrative)incurred by a Contract or Grant.0821F and A Cost Recovery UnrestrictedRevenue from recovery of indirect costs (Unrestricted)0860Cost Share Revenue GenCost Share revenue-budget only0890Borrower Interest RevenueDEFINITION UNDER REVIEW0891Government Interest RevenueDEFINITION UNDER REVIEW0892Premium RevenueDEFINITION UNDER REVIEW08A0Lease Rental Income GenRevenue resulting from the rental of facilities, rooms, or equipment rolls up to other operating revenue.08A1Translator Lease Rev-bus/industryRevenue received from a business/industry source from the lease ofFacility/Building and tower spaceWednesday, October 20, 2021Page 9 of 38

AccountAccount TitleDefinition and Usage08A2Translator Lease Rev-fdn/nonprofitRevenue received from a foundation or other nonprofit source from thelease of Facility/Building and tower space08A3Translator Lease Rev-otherRevenue received from other sources (including city, state, federal, etc.)from the lease of Facility/Building and tower space08C0Returned Check Fees GenContra revenue Fee for checks the University deposits but are returnedby the Financial Institution.08D0Reinstatement Fees GenDEFINITION UNDER REVIEW08E0Deferred Payment Fees GenRevenue resulting from service fee generated from University tuitiondeferment program08Z0Miscellaneous GenRevenue not specifically identified in a separate account code.08Z1FSA ReserveRevenue from reserves in flexible spending accounts. Payroll use only.Appropriations0710Federal Appropriation GenUnrestricted Revenue received for current operations from the federalgovernment.0720State Appropriations GenUnrestricted Revenue received for current operations (instructional andgeneral), made available to UNM by act of New Mexico StateLegislature on an annual basis; matches a specific line item in the statebudget.0721State Approp ContraDistribution of State Appropriations Revenue to CTH, CPH & YCHC.HSC Only0722HSC Flow-through I&G AppropriationsDEFINITION UNDER REVIEW0730State Appropriation Reversion GenDEFINITION UNDER REVIEW0740State Special GenA Revenue received for a specific purpose, made available to UNM byact of the New Mexico State Legislature. Each Special Appropriationmatches a specific line item in the state budget, separate for generalappropriation as defined by account code 0120.0750Cigarette Tax Appropriation GenA revenue received from the state as a calculated portion of TaxRevenue on the sale of tobacco products, for use in Cancer Research.HSC Only.07802001 GFS AppropriationRevenue appropriated from the State for capital uses.07812003 GFS AppropriationRevenue Appropriated from the State for Capital Uses07822004 GFS AppropriationRevenue Appropriated from the State for Capital Uses07832005 GFS AppropriationRevenue Appropriated from the State for Capital Uses07842006 GFS AppropriationRevenue Appropriated from the State for Capital Uses07852007 GFS AppropriationRevenue Appropriated from the State for Capital Uses07862008 GFS AppropriationRevenue Appropriated from the State for Capital UsesWednesday, October 20, 2021Page 10 of 38

AccountAccount TitleDefinition and Usage07872019 GFS AppropriationRevenue Appropriated from the State for Capital Uses07882020 GFS AppropriationRevenue Appropriated from the State for Capital Uses07A0Local Appropriations GenUnrestricted revenue made available to Branches by local authorities(such as cities or counties) that is tax supported.07C0Capital Appropriations General GenState appropriations designated for capital use only.07D0Faculty Practice Assessment GenSchool of Medicine Use Only. For distribution of Santa Fe Taxassessments to clinical departments.Bond Revenue0910Pre 2000 GOB Bond RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09112000 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09122003 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09132005 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09142007 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09152008 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09162010 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09172012 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09182014 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds09192016 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds091A2018 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds091B2020 GOB RevenueRevenue from General Obligation Bond Proceeds for Plant Funds0920Pre 2000 STB Bond RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09212000 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09222002 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09232003 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09242004 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09252005 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant FundsWednesday, October 20, 2021Page 11 of 38

AccountAccount TitleDefinition and Usage09262006 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09272007 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09282008 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds09292009 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092A2010 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092B2012 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092C2013 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092D2014 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092E2015 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092F2016 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092G2018 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092H2020 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Funds092I2021 STB RevenueRevenue from Severance Tax Bond Proceeds for Plant Fund

01P0 Community Education Gen Revenue from tuition charged for Community College courses (non-credit, general interest courses). 01R0 Extension Classes Gen Revenue from tuition charged for credit courses offered through the Division of Continuing Education (I.e., credit courses offered outsid

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