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
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