Budget Office
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University of Nevada, Las Vegas

Definitions & Terms


Budget Adjustment:
Transfer of budget allocation from one expense object code to another, without increasing the total budget.

Budget Revision: 
Increase of the total budget.  When revenue projections exceed the budgeted revenue, both the Revenue Budget and offsetting Expense Budget must be increased to access the additional revenue.



Restricted Accounts:

  • Funded by Gifts/Sponsorships from private or corporate donors.
  • All gifts must be coordinated through the UNLV Foundation
  • Only gift revenue can be deposited to gift accounts.
  • Revenue/cash cannot be transferred into or out of a gift account (No VTs)
  • Hosting must be approved by the sponsor before the hosting object code can be added to a gift account.  Requests for approval should be submitted to the Controller’s Office.
  • Fund Numbers: 2300, 2305, 2310, 2311.

Unrestricted Accounts:

  • Funded through a miscellaneous revenue source
  • Accounts are set up when there is a unique revenue stream or a unique project or activity that cannot be administered through an existing account
  • These accounts are unrestricted in at the University level but they are generally designated for a specific purpose and should be used according to the purpose of the account.
  • When there is gift revenue and miscellaneous revenue for one project or activity, they cannot be commingled in one account.  One restricted and one unrestricted account will be necessary.
  • Fund Numbers: 2202, 2205, 2220, 2221, 2222, 2228, 2457


Budgeted Accounts (Restricted or Unrestricted):

  • An account must be budgeted if there is projected annual expenditures (excluding Voluntary Transfers and Recharge Activity) in excess of $25,000, OR, if Professional, Classified, or Graduate Student salaries are planned on an account.
  • A budget consists of two parts, the Revenue Budget and the Expense Budget, which must be equal.
  • Expenditure can be made on these accounts up to the amount of the Budget.
  • Budgeted accounts cannot operate in a cash deficit position. 
  • Fund Numbers: 2202, 2205, 2221, 2222, 2226, 2228, 2305, 2311, 2457

Unbudgeted Accounts (Restricted or Unrestricted):

  • An account can be unbudgeted if there are no Professional, Classified, or Graduate Student salaries, AND, projected annual expenditures (excluding Voluntary Transfers and Recharge Activity) are less than $25,000.
  • Unbudgeted accounts are operated on a cash basis so expenses can only be charged when there is available cash in the account.
  • Payroll salaries cannot be charged to an unbudgeted account.   Object codes 11-Professional Salaries, 12-Graduate Salaries, and 14-Classified Salaries are not allowed.
  • If activity on an unbudgeted account grows beyond the expenditures threshold or salaries are planned, the account will need to be converted into a budgeted account.
  • Fund Numbers: 2220, 2300, 2310

Administrative Units:
This is the Organization Reporting Structure.

  • AAAA-President                                                       
  • BAAA-Provost                                                          
  • CAAA-Athletics
  • DAAA-VP Research & Economic Development
  • EAAA-General Counsel
  • FAAA-SVP Finance & Business
  • HAAA-VP Student Affairs
  • KAAA-VP Diversity
  • NAAA-VP Advancement


Function Codes:
Also called ‘Activity’ codes in the Advantage Financial System.  This indicates the primary purpose of the account.                                               

  • 1000-Instruction
  • 2000-Research
  • 3000-Public Service
  • 4000-Academic Support
  • 5000-Student Services
  • 6000-Institutional Support
  • 7000-Operations & Maintenance
  • 8000-Scholarships
  • 9000-Auxiliary Services


Back to Self Supporting Budgets

UNLV Paradise Campus

Budget Office
4505 S. Maryland Parkway
CSB Room 209, Box 1057
Las Vegas, NV 89154

Business Hours:
Monday - Friday
8:00 AM - 5:00 PM
Excluding Holidays

FY19 Self Supporting Budgets



2018 University of Nevada, Las Vegas. Send comments to UNLV Budget Office.

Last updated 02/02/18 15:33:26 PST.