There are seven different fund types in the subsidiary ledger.  The fund type can be determined by the first digit of the 6 digit fund or index number.  Below is a list of the different fund types in the subsidiary ledger, what each one represents and who has oversight.

Ledger 1 = Revenue  -  revenue is recorded - Budget Office has oversight

Ledger 2 = Operating  -  expenses are recorded - Budget Office has oversight

Ledger 3 = Designated  -  used for overhead return, RSDF, on campus conferences, or other instances which require non lapsing capabilities and/or revenue collection - Budget Office has oversight

Ledger 5 = Grants and Contacts  -  federal grants - DSPA has oversight

Ledger 6 = Restricted  -  donated funds recorded by University Advancement  - Budget Office has oversight

Ledger 7 = Plant  -  plant related projects - Budget Office has oversight

Ledger 8 = Agency (SABO)  -  Student Activities has oversight