Allowable Fund Type & NACUBO Function Combinations

Given the nature and funding source of the various types of funds utilized in the University of Illinois System, there are limitations on which types of funds can be used with certain NACUBO functions. The table below outlines allowable combinations of fund types and NACUBO functions, where the “Yes” indicates that it is an allowable combination.
Allowable Fund Type and NACUBO Function Combinations
Fund Type Fund Type Title 1000 - Instruction 1100 - Research 1200 - Public Service 1300 - Academic Support 1400 - Student Services 1500 - Institutional Support 1600 - Operation & Maintenance of Plant 1700 -  Scholarships and Fellowships 2000 -  Auxiliary Operations 3000 -  Hospitals 4000 -  Independent Operations 5000 - Stores and Services 6000 - Loan Funds 7000 - Endowment Funds 8000 - Plant Funds 9000 -  Custodial
1A State Approp‑GRF / IF Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No No No No No
1F State Approp‑State Colleges and Universities Trust No No No No No No No Yes No No No No No No No No
1G State Approp‑Fire Prevention Fund No No Yes Yes No No No No No No No No No No No No
1X State Approp‑State Capital Appropriations No No No No No No Yes No No No No No No No No No
1Z University Income Fund Receipts No No No No No Yes No Yes No No No No No No No No
2A Educational and Administrative Allowances Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
2C Institutional Costs Recovered Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
2E Patents, Copyrights and Royalties Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
2G Private Gifts‑Unrestricted Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
2J Consolidated Group Investments No No No No No Yes No No No No No No No No No No
2L Unrestricted Receivables / Payables No No No No No Yes No No No No No No No No No No
2N Student Deposits and Other No No No No No No No No No No No No No No No No
2P Self‑Insurance Programs No No No No No Yes No No No No No No No No No No
2R Termination / Sick Leave Benefits Yes Yes Yes Yes Yes Yes Yes No No No No No No No No No
3A Suspense and System Clearing Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
3E Service and Storeroom Activities No No No No No No No No No No No Yes No No No No
3J Aux Enterprises Not Under Indenture No No No No No No No No Yes No No No No No No No
3M Aux Enterprises Under Indenture No No No No No No No No Yes No No No No No No No
3Q Departmental Activities Yes Yes Yes Yes Yes Yes Yes No No Yes Yes No No No No No
4A Sponsored Prog‑US Gov G & C Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
4C Sponsored Prog‑Other Gov Agency G & C Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
4E Sponsored Prog‑Private G & C Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
4G Sponsored Prog‑State of Illinois G & C Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
4J Trust‑Endowment Income Yes Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No No
4K Trust‑Endowment Farm Operations No No No No No No No No Yes No No No No No No No
4M Trust‑Private Gifts Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes No No No No No
4N Trust‑Other Restricted Yes Yes Yes Yes Yes Yes Yes Yes No No No No No No No No
4S Trust‑Medical Services Plan Yes Yes Yes Yes No No No Yes No No No No No No No No
4T Trust‑Occupational Health Services Plan Yes Yes Yes Yes No No No No No No No No No No No No
4U Trust‑Dental Services Plan Yes Yes Yes Yes No No No No No No No No No No No No
4W Trust‑Nursing Services Plan Yes Yes Yes Yes No No No No No No No No No No No No
4Y Land Grant‑Federal Appropriations Yes Yes Yes No No No No No No No No No No No No No
4Z Restricted Receivables / Payables No No No No No No No No No No No No No No No No
5A Loan Funds‑University No No No No No No No No No No No No Yes No No No
5D Loan Funds‑Federal No No No No No No No No No No No No Yes No No No
5G Loan Funds‑Matching Federal Funds No No No No No No No No No No No No Yes No No No
6A Endowment‑Pool Accounts No No No No No No No No No No No No No Yes No No
6D Endowments‑US Land Grant 1862 No No No No No No No No No No No No No Yes No No
6G Endowments‑True / In Perpetuity No No No No No No No No No No No No No Yes No No
6J Endowments‑Quasi No No No No No No No No No No No No No Yes No No
6M Endowments‑Term / Living Trust No No No No No No No No No No No No No Yes No No
6P Endowments‑Beneficial Interest in Trust No No No No No No No No No No No No No Yes No No
8A Unexpended Plant‑Unrestricted No No No No No No No No No No No No No No Yes No
8C Unexpended Plant‑Restricted No No No No No No No No No No No No No No Yes No
8E Unexpended Plant‑Internal Financing No No No No No No No No No No No No No No Yes No
8G Unexpended Plant‑Bonded No No No No No No No No No No No No No No Yes No
8J Unexpended Plant‑COP Acquisition Funds No No No No No No No No No No No No No No Yes No
8L Unexpended Plant‑Capital Development Fund No No No No No No No No No No No No No No Yes No
8N Renewal and Replacement No No No No No No No No No No No No No No Yes No
8Q Debt Service No No No No No No No No No No No No No No Yes No
8S Debt Service‑COP No No No No No No No No No No No No No No Yes No
8Z Investment in Plant No No No No No No No No No No No No No No Yes No
9A Custodial‑Payroll, Tax, Financial Aid, Clearing No No No No No No No No No No No No No No No Yes
9D Custodial‑Fiscal Custodian for External Entities No No No No No No No No No No No No No No No Yes
9G Custodial‑RSO, COF, and RO No No No No No No No No No No No No No No No

Yes

Here is an excel file of the above table: Allowable Fund Type NACUBO Function Combinations


Keywords:
Funds Appropriation Combination Types 
Doc ID:
160514
Owned by:
Nathaniel M. in UI Training Hub
Created:
2026-04-06
Updated:
2026-04-14
Sites:
University of Illinois Training Hub