| 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 |
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 (opens in a new window)contact Mark.
| 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 |