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Budget - University Income and Expenditure

University Income and University Expenditure

University Income and Expenditure are captured in the units within CX on the university systems. The main units in CX are S123 - University Income and S088 - Other University Expenditure but there are other units too. To facilitate comparison of Actuals against Budget, especially via the quarterly Outturns, and to enable analysis for the year-end audit, it is important that items are coded to the correct cost centre and account.

This section sets out some key areas of importance (including some changes for 2020/21) and gives a full report of the budget for University Income and University Expenditure by cost centre and accounts.

Overall responsibility for deciding on the appropriate coding of items in this area lies with the Finance Manager for Financial Planning & Management Accounting, Mark Traynor, who will agree any issues with the Director of FPMA and the Head of Financial Management. If you are unsure what cost centre or account to code an item against, please contact Mark.

Cost Centre Code & Name Account (Analysis) Code for Actuals Item
7422 State Recurrent Grants 80100 Core Grant
  80102 Grant for Pay Awards
  80103 DOHC (Nursing) Grant (separately identified, but not distributed to unit ie treated as institutional grant)
  80109 Vet Grant (separately identified, but not distributed to unit ie treated as institutional grant)
7458 State Earmarked Grants 80150 Pension Supplementation Grant
  80140 Third Party Grants (various including Acadedmic Medical Consultants funding etc. Is distributed to units)
7400 Unallocated Income 80600/80601 All Unallocated Income (External/Internal)
7401 Unallocated Treasury 80300  Treasury Income
7451 Campus Income 80601 BDIC /Shangan Accomodation
  80326 Bank Lease Income
  80623 Licence Fee ( Summer at UCD/ Catering Licence)
  80625  Other Comm Inc eg Residences Ground Rent
7471 Vat Recovery 80600 Vat Recovery
7476 Recovery of Admin Charges 80670 Recovery Admin Charges NVRL/MBRS

Cost Centre Code & Name Account (Analysis) Code for Actuals Item
7205 Assessment Correction Payments    Assessment Printing and Correction 
7447 Other University Wide Expenditure  85138  Recruitment Advertising
  82998 Incremental Exp Under Partnership Agreement
 

82086

Research/Other Bad Debts
  82086 Fee Income Bad Debts
  80649 HoS Allowance
  89999 Operational Exp Telephony/Micscellaneous
7459 Unrecovered Energy Costs 85138 Unrecovered Energy Costs
6103 Institutional Professional Fee  82302  Corporate Professional Fees Legal 
  82301/82300 Audit Fees/Finance Consultancy
7251 General Education 82091 Fee Concessions Staff/Spouses/Children
  83910 NUI Levy
  82135 University Subscriptions
  85138 University Funded Full Fee Scholarships
7446 Institutional Expenditure 80649 Addional Costs re Pension
  83940 Molecular Medicine
  85138 GA Expenses
  82880 Loan Repayment
7556 Bank Fees & Charges   Bank Fees Credit Card Charges Negative Interest

UCD Finance Office

1st Floor Tierney Building University College Dublin Belfield Dublin 4 Ireland
T: +353 1 716 7777