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Section 02.02: Account Codes -- Appropriations and Resource Redistribution (02100-02999)

General

The following codes are for funds that originate as revenue of the governmental unit and are used or expended for educational and general purposes.

[1] Appropriations

02110 State Appropriations
Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (See 02150 for other states) (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)
02120 Federal Appropriations
Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02130 County Appropriations
Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02140 Foreign Appropriations
Receipts from foreign governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02150 Other Appropriations
Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.

[2] Resource Redistribution

The following codes are used to record State and Board resources redistributed to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02510 State Resource Redistribution
Account to record the distribution of State resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02511 State Resource Redist-Debt Service
Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02520 Lottery Resources Redistribution
Account to record the distribution of lottery resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
02530 Federal Resources Redistribution
Account to record the distribution of Federal resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).
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