Account Structure


A fund designates a classification based on a specific purpose. In SAP, the fund is designated by a 10-digit number, according to the type of purpose. A fund can designate a specific purpose, or simply “Operating Funds,” for the ongoing business of a department or project.

The three components of this 10-digit fund are groups of numbers that identify different pieces of information about the account type.

Within the 10-digit sequence:

  • (1) (2) identifies the fund type
  • (3) (4) (5) identifies the business area
  • (6) (7) (8) (9) (10) unique numbering per divisions

For example, in KSAS, the fund 1011521000 has been assigned to “General Funds Faculty Salary.” Of this 10-digit number, 10 identifies it as general operating funds; 115 identifies it as residing in the School of Arts and Sciences business area; 21000 identifies it as residing in the 21000-24000 class of faculty funds.

Fund Types

The fund types that are used at Johns Hopkins University are:

  • 10 General Operating Funds
  • 11 Clinical and Health Services Funds
  • 12 Auxiliary Enterprises Funds
  • 13 Discretionary Funds
  • 14 Service and Revolving Funds
  • 15 Debt Funds
  • 16 Patent and Royalty Funds
  • 17 Plant Funds
  • 18 Asset Conversion Funds
  • 19 GAAP Adjustments
  • 20 Restricted Gift Funds
  • 21 Narrowly Restricted Gifts
  • 30 Restricted Endowment Income Funds
  • 34 Endowment Principal and Annuity Funds
  • 35 Endowment Principal and Annuity Funds
  • 40 Student Loan Funds
  • 50 Agency Funds
  • 80 Other Funds
  • 90 Sponsored Funds
  • 91 Private Funds
  • 92 Sponsored GAAP Funds

Cost Centers and Internal Orders

Cost centers were known as “budgets,” or “general accounts,” prior to SAP. At Johns Hopkins University, cost centers are often broken out to more detailed and limited areas of costs and funding in the form of internal orders, each rolling up to a cost center.

General Funds

General funds are intended for general operating purposes of the University. These funds include: Divisional Revenue, Graduate/Undergraduate Fees, Graduate/Undergraduate Tuition, Carryforward, Student Services, Block Operating, Graduate Student Stipend/Salary, Graduate Student Tuition and Fees, Faculty Salary, Faculty Research Funds, Minor Capital, Centers and Programs, and others.  The list of categories within the different fund types can be seen in SAP Fund Design.

Examples of expense funds, in the general funds family, include Instruction and Research, Operation and Maintenance of Plant, Student Services, Administration and Student Financial Aid. Examples of revenue funds, in the general funds family, include Tuition, Gifts, Endowments, and Sponsored Research F&A Recoveries.

The number and types of general funds expenditure accounts vary by department. Each account requires Business Office approval along with a specific process to follow before establishment. The general funds accounts are active for one fiscal year and need to be renewed by the KSAS Business Office the next year in the form of a new allocation or a carry-forward. The following are the primary types of general funds expenditure accounts in use in KSAS.

Departmental Expenditure Account Types

Block Operating. This budget allocation is for the cost of administrative operations for a fiscal year in a department. Some of the usual expenses on these accounts are for office supplies, copier lease costs, delivery services expenses, travel reimbursements, postage, telephone costs, subscriptions, memberships, etc.

Carry-Forward. Certain accounts have end-of-year positive balances automatically carried-forward to the next fiscal year. A budget appropriation is established after the prior fiscal year books are closed. The Block Budget, Faculty Research Budgets, Start-up/Cost Share, and Matching Budgets are in this category. If necessary, a negative balance can be carried-forward after documentation of need to the senior associate dean for finance and administration. All other budget types will require the dean’s approval before a carry-forward allocation is set up.

Dean’s Tuition Support Budget. Department graduate student’s 80 percent tuition are allocated on this zero-based budget.

Default Accounts. The JHU Controller’s Office requires the KSAS Business Office to set up General Funds Default accounts for each department. These accounts are used to complete salary(ends in 99) and non-salary(ends in 98) transactions in a timely manner when the Controller’s Office does not have access to a viable account number. The department has the responsibility to reconcile the default accounts and transfer the charges to a correct internal order.

Faculty Research Budget (FRB). The dean and department chair establish these accounts for individual faculty need, at the time of new faculty hiring. They can be a fixed annual allocation or a one-time amount. The amount that will be put into the FRB on an annual basis is referenced in the appointment letter.

Faculty Salary Budget. Department tenure and tenure-track salaries and fringe benefits are allocated on this zero-based budget. Also on this budget are salaries for any approved visitors or other faculty.

Faculty Start-Up/Cost-Share and Matching Budgets. The dean and department chair establish these accounts for individual faculty research need. The amount of the start-up budget is referenced in the appointment letter. The faculty start-up budget is a one-time amount allotted to the new faculty member for purchase of items to help the faculty member to establish his/her office/lab.

Graduate Student Salary/Stipend Budget. These budget allocations are expended for the stipend paid to fellowship graduate students or teaching/research assistant graduate students.

Graduate Tuition and Fees Budget. These budget allocations are expended for the departmental cost of graduate student tuition, matriculation fees, and other graduate student fees that are paid by the department.

Minor Capital Budgets. Minor capital budgets approved by the associate dean of finance and administration are set up by the KSAS Business Office for department use. The projects must be under $100,000 and are normally for repair and maintenance of the department’s space. If the project is for construction, acquisition or renovation of a major component to a capital asset, a Major Capital Projects Budget is set up by the Controller’s Office. Approval of this type of budget also starts in the Business Office but must be approved by University Administration and a Trustee Committee on Building and Grounds. Facilities Management uses this budget for charges on the project.

Other Fund Types

For an overall look at the Johns Hopkins University Accounts Structures in SAP, please see Appendix 3: SAP Master Data Overview (from the Accounts Reconciliation Guide).