Account Descriptions

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University Accounts

The Administrative Information System (AIS) is the official accounting system used by Southern Illinois University.

The University receives funding from various sources, most of which is specified for certain types of expenditures. To enable the University to monitor and report on the activity of the funds, resources are classified for accounting and reporting purposes into funds according to specified activities or objectives.

An account is defined as a functional unit established for a specific purpose, and each account is assigned an AIS Budget Purpose. The table shows the account types, funding source, and Accountant responsible for any questions regarding the specific accounts.

This table details the University Accounts

University Accounts
Budget Purpose Range Account Type Definition/ Funding Source Accountant Responsible Telephone/ E-mail
200000-201999 Service Provides a service to other areas of the University Brian Kerley 536-2623 bkerley@siu.edu
202000-203999 Overhead Indirect Cost Recovery from grants Stephanie Cralley 536-2620 scralley@siu.edu
204000-204999 Clearing & Escrow Flow-through for Receivables and Payables Stephanie Cralley 536-2620 scralley@siu.edu
206000-208999 Self Supporting Funds generated by the department Stephanie Cralley 536-2620 scralley@siu.edu
209000-209999 Self Insurance Student health "Extended Care" Stephanie Cralley  536-2620 scralley@siu.edu
210000-211999 Auxiliary Enterprises - Funded Debt Bond and business type activity, i.e., Housing, Student Center, Student Recreation Center, Student Medical Facility Stephanie Cralley 536-2620 scralley@siu.edu
212000-214999 Other auxiliary enterprises Self supported business type activity Stephanie Cralley 536-2620 scralley@siu.edu
215000-217999 Other restricted Non-grant restricted accounts Brian Kerley 536-2623 bkerley@siu.edu
218000-218999 Endowment income Income earned from Endowment principal Brian Kerley 536-2623 bkerley@siu.edu
220600-249999 Grants and Contracts Externally funded restricted accounts OSPA  
254500-254799 Loan funds Loans made to students Rae Wolaver 536-2611 rwolaver@siu.edu
260000-269999 & 360000-369999 Tuition and certain fees revenue Revenue only - no expenditures Rae Wolaver 536-2611 rwolaver@siu.edu
270000-279999 & 370000-379999 State appropriated State Tax revenues/ tuition to be spent within the fiscal year Rae Wolaver 536-2611 rwolaver@siu.edu
280000-281199 Unexpended Plant Plant acquisition Stephanie Cralley 536-2620 scralley@siu.edu
281200-281399 & 281600-281799 Bond reserve Repair, replacement, and debt service for bond projects Jeff Wright 536-2612 jewright@siu.edu
281400-281599 Plant reserve Equipment replacement Stephanie Cralley 536-2620 scralley@siu.edu
281800-281999 Investment in Plant Land, buildings, equipment Bonnie Stoffel 536-2653 bstoffel@siu.edu
290000-298999 Agency Clubs, Greek organizations, etc. Must have a University sponsor Brian Kerley 536-2623 bkerley@siu.edu