Fund Hierarchy

Fund is the basic data element of the Chart of Accounts that identifies net assets, source of funding, and the owner of the fund balance. Fund hierarchy levels exist that allow reporting at summary or detail levels. The fund hierarchy consists of Fund Types and Fund Reporting Levels.

Types/Levels Hierarchy Level Represents Description Fund Code
Types Fund Type Fund Category Designated Funds 1C
Reporting Level Reporting Level 1 Fund Class Designated 18
Reporting Level Reporting Level 2 Division Designated Finance 18F
Reporting Level Reporting Level 3 Campus Designated Finance Lbk 18F1
Reporting Level Reporting Level 4 Department Designated Fin Systems Mgmt Lbk 181FY
Reporting Level Reporting Level 5 Data Enterable Finance Systems Mgmt 181388

Fund Type (Fund Category)

  • Educational and General Funds
  • Designated Funds
  • Restricted Funds
  • Auxiliary Enterprise Funds
  • Loan Funds
  • Funds Functioning as Endowments
  • Permanent Endowments
  • Student and Other Organizations
  • Texas Tech Foundation Inc
  • Texas Tech Physician Associates
  • Funds Held in Trust
  • Unexpended Plant Funds
  • Retirement of Indebtedness Funds
  • Investment in Plant Funds
  • Bank Fund

Reporting Level 1
(First two characters of Fund Number represent Fund Class)

  • 10 Educational and General/Graduate Tuition/Coordinating Board
  • 11 HEAF Funds
  • 12 Permanent Health Funds
  • 13 Medical Practice Income Plan
  • 14 Strategic Initiatives Income Plan
  • 15 Nursing Income Plan
  • 16 Health Professions Practice Income Plan
  • 17 Pharmacy Income Plan
  • 18 General Designated/Student Fees
  • 19 Service Departments
  • 20 Scholarships
  • 21 Federal Grants and Contracts
  • 22 State Grants and Contracts/Managed Health Care
  • 23 Local Grants and Contracts
  • 24 Private Gifts Grants and Contracts
  • 25 Private Gifts Grants and Contracts
  • 30 Auxiliary Enterprises
  • 40 Federal Loans
  • 41 Institutional Loans
  • 50 Funds Functioning as Endowments Unrestricted
  • 51 Funds Functioning as Endowments Restricted Expendable
  • 52 Funds Functioning as Endowments Restricted Nonexpendable Match
  • 60 Permanent Endowments
  • 80 Student and Other Organizations
  • 81 TTFI Earnings
  • 83 TTFI Restricted
  • 84 TTFI Unrestricted
  • 85 TTFI Permanent Endowments
  • 8A TTFI Funds Functioning as Endowments
  • 88 Texas Tech Physician Associates
  • 89 Held in Trust
  • 94 Retirement of Indebtedness/Bonds/Commercial Paper
  • 96 Investment in Plant
  • 9E Unexpended Plant Permanent Health Funds
  • 9F Unexpended Plant HEAF
  • 9G Unexpended Plant Tuition Revenue Bonds
  • 9H Unexpended Plant Local Funds
  • 9J Unexpended Plant CCAP
  • 99 Bank Fund

Reporting Level 2
(Division by Fund Class)

  • Chancellor
  • Clinical Affairs
  • Excellence and Culture
  • External Relations
  • Facilities and Safety Services
  • Finance
  • Graduate School of Biomedical Sciences
  • Human Resources
  • Information Technology
  • Institutional
  • Institutional Compliance
  • Managed Health Care
  • President
  • Provost
  • Research
  • Rural and Community Health
  • School of Health Professions
  • School of Medicine
  • School of Nursing
  • School of Pharmacy
  • School of Population and Public Health
  • Strategic Initiatives

Reporting Level 3
(Campus by Division and Fund Class)

  • 1 Lubbock
  • 2 Amarillo
  • 4 Odessa
  • 5 Abilene
  • 6 Dallas
  • 7 Midland
  • 9 Managed Health Care

Reporting Level 4
(Department by Campus, Division, and Fund Class)

  • A current list of departments is available in Cognos
    • HSC Finance > Chart of Accounts > Banner Department List

Reporting Level 5
(Data Enterable by Department, Campus, Division, and Fund Class)

  • First two characters represent Fund Class
  • Third character represents Campus

Click here to learn more about funds, or if you have additional questions, please contact Finance Systems Management at fsm@ttuhsc.edu.