Account Hierarchy Report AS OF 12-FEB-2018

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1 REPORT FGRACTH CHART: 1 University of Notre Dame Account Hierarchy Report AS OF 12-FEB-2018 DATA POOL **** TYP ACCOUNT DESCRIPTION ENTRY STATUS ACCT EFF 50 Revenue 01-JUL Tuition and Fees 01-JUL Tuition and Fees B A 01-JUL AU Undergrad N A 01-JUL U Tuition N A 01-JUL U Tuition Y A 01-JUL U Tuition - Online Y A 01-JUL U Tuition - Online Pass Through Y A 01-JUL U Fees B A 01-JUL U Admin. Fee for Intrl Studies Prog Y A 01-JUL U Audit Y A 01-JUL U Confirmation Forfeit Y A 01-JUL U Fee Y A 01-JUL U Food Services Flex Bal Forfeit Y A 01-JUL U Registration Forfeit Y A 01-JUL U Technology Y A 01-JUL U Health Fee Y A 01-JUL GR Graduate N A 01-JUL G Tuition N A 01-JUL G Tuition Y A 01-JUL G Tuition-Internship Y A 31-DEC G Fees N A 01-JUL G Admin. Fee for Intrl Studies Prog Y A 01-JUL G Audit Y A 01-JUL G Confirmation Forfeit Y A 01-JUL G Fees--Other Y A 01-JUL G Food Services Flex Bal Forfeit Y A 01-JUL G General Fee Y A 01-JUL G Registration Forfeit Y A 01-JUL G Technology Y A 01-JUL G Health Fee Y A 01-JUL Endowment Income 01-JUL Endowment Income N A 01-JUL FG Endowment Income N A 01-JUL Endowment Income N A 01-JUL Educational Benefits Y A 07-JUN Endow OH Recovery-UN Source Y A 10-JUL Endowment General (Quasi) Y A 07-JUN Endowment General (True) Y A 07-JUN Endow OH Recovery-Restricted Source Y A 10-JUL General Endowment I Y A 31-DEC Other Endowment Income Y A 28-JUL General Endowment-Suspense Y A 01-JAN Post-Season Y A 01-JUL University Fund FY Y A 01-JUL Hesburgh Libr/JACC-Annenberg Y A 01-JUL Survey Endowment Revenue Y A 01-JUL Academic Advisor-Endow Accts Y A 01-JUL NBC Unrestricted Y A 01-JUL Bramanti-F-University Y A 01-JUL Dreux Nancy-University Y A 01-JUL University MTC I Y A 06-MAR Endow Income-President Circle Y A 23-SEP Endow Income-Sorin Y A 23-SEP Endow Income-Unrestricted Y A 23-SEP Scholarship-Alexander Y A 01-JUL Scholarship-ILL Y A 01-JUL-19

2 52252 Scholarship-Slavin Y A 01-JUL Scholarship-Johnson Y A 01-JUL Scholarship-Warren Y A 01-JUL Other Revenue Sources 01-JUL-19 54A Relief of University Expense N A 01-JUL A Relief of University Expense N A 04-JUN A Relief of University Expense N A 04-JUN Expense Recovery Y A 01-JUL Rebates & Incentive Payments Y A 01-JUL State Student Assistance Comm of IN Y A 01-JUL Work Study Y A 01-JUL Comm Serv FWS Match Recovery Y A 01-JUL-19 54B Recovery of Indirect Cost N A 04-JUN NN Ind. Cost Recov. St. and Local Gov. N A 01-JUL A Ind. Cost Recov. St. and Local Gov. N A 01-JUL FACR Recovery State and Local Gov. Y A 01-JUL IC Recovery IUSM-SB Y A 08-SEP PR Indirect Cost Recovery Private N A 01-JUL B Indirect Cost Recovery Private N A 01-JUL FACR Recovery Private Y A 01-JUL B Recovery of Indirect Cost B A 04-JUN D Recovery of Indirect Cost B A 01-JUL FACR Recovery - Research Cores Y A 01-JUL FACR Recovery Fed. Misc. Y A 01-JUL FACR Recovery NSF Y A 01-JUL FACR Recovery NIH or HHS Y A 01-JUL FACR Recovery Educ. Dept. Y A 01-JUL FACR Recovery Energy Dept. Y A 01-JUL FACR Recovery NASA Y A 01-JUL FACR Recovery Army Y A 01-JUL FACR Recovery Air Force Y A 01-JUL FACR Recovery Navy Y A 01-JUL FACR Recovery CNS or Americorps Y A 01-JUL FACR Recovery Agriculture Y A 01-JUL FACR Recovery Defense Y A 01-JUL FACR Recovery Interior Dept. Y A 01-JUL FACR Recovery Veterans' Affairs Y A 01-JUL FACR Recovery EPA Y A 01-JUL FACR Recovery HUD Y A 01-JUL FACR Recovery Nat. Security Agency Y A 01-JUL FACR Recovery NEH Y A 01-JUL FACR Recovery NIST Y A 01-JUL FACR Recovery NOAA Y A 01-JUL FACR Recovery U.S. Forest Service Y A 01-JUL FACR Recovery USIP Y A 01-JUL FACR Recovery-Other Y A 01-JUL FACR Recovery-Turbo Facility Y A 01-JUL-20 54C Academic Support B A 03-SEP C Academic Support B A 03-SEP C Academic Support N A 04-JUN Royalties Y A 01-JUL Books and Manuals Y A 01-JUL Permissions Y A 01-JUL Subsidies Y A 01-JUL Subscriptions Y A 01-JUL-19 54D Student Activities N A 04-JUN D Student Activities N A 04-JUN D Student Activities N A 04-JUN Admission Y A 02-JUL Services Y A 02-JUL Services (Contra) Y A 02-JUL Collections Y A 01-JUL Wedding Fees Y A 01-JUL-19

3 54E General Administration N A 04-JUN E General Administration N A 04-JUN E General Administration N A 04-JUN Application Fees Y A 01-JUL Application Fees-Waived (contra) Y A 01-SEP-20 54F Physical Plant N A 04-JUN F Physical Plant N A 04-JUN F Physical Plant N A 04-JUN Housing Y A 01-JUL Vehicles Y A 01-JUL Facilities Y A 01-JUL Equipment Y A 01-JUL Utilities Y A 01-JUL Commissions Y A 01-JUL-19 54G University Contribution N A 04-JUN G University Contribution N A 04-JUN G University Contribution N A 04-JUN University Contribution Y I 24-JUL-20 54H Wellness Center N A 01-JUL H Wellness Center N A 01-JUL H Wellness Center N A 01-JUL Wellness Center Fees Y A 08-OCT Pharmacy Fees Y A 08-OCT Investment Income 01-JUL Investment Income N A 01-JUL IV Investment Income B A 01-JUL Current Investment Income N A 01-JUL Investment Income Y A 01-JUL Patent Earnings Y A 01-JUL Royalties Y A 22-JUL Licensing Y A 01-JUL Michiana Telecasting Dividend Y A 01-JUL Other Y A 01-JUL Perpetual Trust Income Y A 30-JUN BT-MFWC Supplement Y A 01-JUL Fees (Contra) N A 01-JUL Invest Income Distributed (Contra) Y A 01-JUL Banking Fees (Contra) Y A 01-JUL Line of Credit Fees (Contra) Y A 01-JUL Payments to Retirees Y A 01-JUL Payments to Beneficiaries Y A 01-JUL Payments Applied Y A 01-JUL Commercial Paper Fees (Contra) Y A 06-DEC Commercial Paper Interest (Contra) Y A 06-DEC Credit Card Fees (Contra) Y A 25-NOV Lockbox Fees (Contra) Y A 01-JAN Nelnet Fees (Contra) Y A 01-JAN Stored Value Card Fees (Contra) Y A 01-NOV Other Fees (Contra) Y A 01-NOV Unitized Pool B A 01-JUL Plant Reserves Income Y A 01-JUL Multi-Fund Working Capital Y A 01-JUL General Investment Income Y A 01-JUL Operating Endowment Y A 01-JUL Net Gain/(Loss) on Investments N A 01-JUL Net Gain/(Loss) on Investments Y A 01-JUL Actuarial Gains/Losses Y A 01-JUL Net Gain/(Loss) on Fixed Assets Y A 01-JUL Sales and services 18-JUL Sales and services B A 18-JUL CT Contracts N A 01-JUL Contracts B A 01-JUL Board Contracts Y A 01-JUL-19

4 56002 Game Y A 01-JUL Guarantees Paid (Contra) Y A 01-JUL Guarantees Received Y A 01-JUL Grant-in-Aid Y A 01-JUL Laundry Contracts Y A 01-JUL Contractual Laundry Y A 01-JUL NCAA GIA/Sport Sponsorship Y A 01-JUL Lease Agreements Y A 01-JUL Meal Contracts Y A 01-JUL Merchandise Y A 01-JUL Green Meal Plan Fee Y A 01-JUN Radio Y A 01-JUL Residence Halls Y A 01-JUL Television Y A 01-JUL Tournament Y A 01-JUL FE Fees N A 01-JUL Fees N A 01-JUL Amenities-Premium Seating Y I 02-MAR Cemetery Fees Y A 01-JUL Cover Charge Y A 01-JUL Event Fees Y A 01-JUL Fines Y A 01-JUL Greens Fees Y A 01-JUL Membership Fees Y A 01-JUL Range Fees Y A 01-JUL Rights Fees (Season Tickets) Y A 01-JUL Room Deposits Forfeits (Contra) Y A 01-JUL Reserved Parking Y A 01-FEB Parking Y A 01-JUL Student Fees Y A 01-JUL Administrative Fees Y A 01-FEB Surcharges Y A 01-FEB RT Rentals N A 01-JUN Rentals-Real Property N A 01-JUN Greenhouse Rental Y A 01-JUN Wet Lab Rental Y A 01-JUN Dry Lab Rental Y A 01-JUN General Office Rental Y A 01-JUN Rentals-Personal Property N A 01-JUN Equipment Rental Y A 01-JUN Other Personal Property Rental Y A 01-JUN SL Sales B A 01-JUL Sales N A 01-JUL Advertising Y A 01-JUL Beverages Y A 01-JUL Dry Cleaning Y A 01-JUL Food Y A 01-JUL Guest Meals Y A 01-JUL Laundry Y A 01-JUL Laundry-Specialty Y A 01-JAN Laundry-Weekend Athletic Wash Y A 01-APR Laundry-Lost Linens Y A 01-APR Laundry-Unif/Misc Sales Y A 24-JUN Licensing Y A 01-JUL Merchandise Y A 01-JUL Postage Y A 01-JUL Programs and Periodicals Y A 01-JUL Rooms Y A 01-JUL Allowances Y A 01-FEB Royalties Y A 01-JUL Tailoring Y A 01-JUL Tickets Y A 01-JUL Ticket Refunds (Contra) Y A 01-JUL-19

5 56380 Contract Performances (Contra) Y A 01-JUL SV Services N A 01-JUL Services N A 01-JUL Catering Y A 01-JUL Consulting Y A 01-JUN Printing Y A 01-JUL Production Services Y A 01-NOV Rentals Y A 01-JUL Other Sources 01-JUL Other Sources N A 01-JUL ZS Other sources N A 01-JUL Other Sources B A 01-JUL Other Source 1 Y A 01-JUL Other Source 2 Y A 01-JUL Other Source 3 Y A 18-JUL Other Source 4 Y A 18-JUL Other Source 5 Y A 18-JUL Other Source 6 Y A 15-MAR Program Income Y A 01-MAR University Charges Y A 01-JUL Recharge Facilitation Y A 01-JUL Recharge Costs (Contra) Y A 01-JUL Chair-Discretionary Acct Funding Y A 01-JUL Chair-Capitalization Acct Funding Y A 01-JUL Tantur Program Income N A 01-JUL Tantur-Program Income Y A 01-JUL Tantur-Outside Groups & Individuals Y A 01-JUL Tantur-ND Subsidy Income Y A 01-JUL Tantur-ND Group Income Y A 01-JUL Tantur-Rent & Electricity Income Y A 01-JUL Tantur-Other Income Y A 01-JUL Plant Fund - Not Unitized Pool N A 01-JUL Capital Additions / Deductions Y A 01-JUL Debt Acquisition Y A 01-JUL Debt Service-Principal (Contra-Reve Y A 01-JUL Contributions 01-JUL Contributions N A 01-JUL CN Contributions N A 01-JUL Contributions B A 21-MAY Presidents Circle Y A 01-JUL Sorin Society Y A 01-JUL Other Contributions Y A 01-JUL Unrestricted Y A 01-JUL Unrestricted Bequests Y A 01-JUL Corby Society Y A 01-AUG Unrestricted-Premium Seating Excess Y A 02-MAR Gifts Y A 01-JUL Operating Fund Gifts Y A 01-JUL Operating Fund Gifts-Distributed I Y A 01-JUL Operating Fund Gifts-Distributed II Y A 01-JUL Annual Fund-Financial Aid Y A 01-JAN Annual Fund-Global Health Y A 01-JAN Annual Fund-Student & Academic Life Y A 01-JAN Annual Fund-Catholic Mission Y A 01-JAN Annual Fund-Academics Y A 01-FEB Annual Fund-Student Life Y A 01-FEB Annual Fund-Mission & Service Y A 01-FEB Annual Fund-Athletics Y A 01-MAY Gifts-Suspense Y A 01-JUL PL Pledges Outstanding N I 10-NOV Pledges Outstanding N I 10-NOV Pledges-Plant N I 10-NOV Pledges-Special Programs N I 10-NOV-20

6 59103 Pledges-Unrestricted N I 10-NOV-20 5A Grants and Contracts 01-JUL A Grants Revenue N A 01-JUL E Revenue Endowment N A 01-JUL Revenue University N A 01-JUL Revenue University Y A 01-JUL NN Grants Revenue State and Local Gov. N A 01-JUL Grants Revenue State and Local Gov. N A 01-JUL Grants Revenue State and Local Gov. Y A 01-JUL PR Grants Revenue Private N A 01-JUL Grants Revenue Private N A 01-JUL Grants Revenue Private Y A 01-JUL U Revenue University N A 01-JUL Revenue University N A 01-JUL Revenue University Y A 01-JUL ZZ Crosswalk N A 01-JUL Crosswalk N A 01-JUL Crosswalk Y A 01-JUL-19 05AGR Grants Revenue Federal N A 01-JUL-19 05A Grants Revenue Federal N A 01-JUL Grants Revenue Fed. Misc. Y A 01-JUL Grants Revenue NSF Y A 01-JUL Grants Revenue NIH or HHS Y A 01-JUL Grants Revenue Educ. Dept. Y A 01-JUL Grants Revenue Energy Dept. Y A 01-JUL Grants Revenue NASA Y A 01-JUL Grants Revenue Army Y A 01-JUL Grants Revenue Air Force Y A 01-JUL Grants Revenue Navy Y A 01-JUL Grants Revenue CNS or Americorps Y A 01-JUL Grants Revenue Agriculture Y A 01-JUL Grants Revenue Defense Y A 01-JUL Grants Revenue Interior Y A 01-JUL Grants Revenue Veterans' Affairs Y A 01-JUL Grants Revenue EPA Y A 01-JUL Grants Revenue HUD Y A 01-JUL Grants Revenue Nat. Security Agency Y A 01-JUL Grants Revenue NEH Y A 01-JUL Grants Revenue NIST Y A 01-JUL Grants Revenue NOAA Y A 01-JUL Grants Revenue U.S. Forest Service Y A 01-JUL Grants Revenue USIP Y A 01-JUL Grants Revenue NIH or HHS - ARRA Y A 01-JUL Grants Revenue NSF - ARRA Y A 01-JUL-19 5T University Custody 10-NOV T University Custody N A 10-NOV ND University Custody N A 10-NOV University Custody N A 10-NOV Gifts Y A 10-NOV Income Y A 10-NOV Unsold Stock Gifts N I 10-NOV Other Revenue N I 10-NOV Investment Gains/Losses Y A 06-AUG Income/Gains Applied Y A 06-AUG Gains Applied-Indirect Cost Y A 06-AUG Reclassifications Y A 01-JUL-19 5U Board Custody-Unitized 10-NOV U Board Custody-Unitized N A 10-NOV UZ Board Custody-Unitized N A 10-NOV U Board Custody-Unitized N A 01-JUL Gifts-Unitized Y A 01-JUL Unitized-Beginning Balance N I 10-NOV Income-Unitized Y A 01-JUL-19

7 59317 Investment Gains/Losses-Unitized N I 10-NOV Income/Gains Applied-Unitized Y A 01-JUL Gains Applied-Indirect Cost-Unitzd N I 10-NOV Reclassifications-Unitized Y A 01-JUL-19 5V Board Custody-Non-Unitized 10-NOV V Board Custody-Non-Unitized N A 10-NOV ZZ Board Custody-Non-Unitized N A 10-NOV Board Custody-Non-Unitized N A 10-NOV Gifts-Board-Undistributed N I 10-NOV Income Reinvested-Board-Undistd N I 10-NOV Unsold Stock Gifts N I 10-NOV Income/Gains Applied-Non-Unitized Y A 10-NOV Investment Gains/Losses-Non-Unitizd Y A 10-NOV Reclassifications-Non-Unitized Y A 10-NOV-20 5Z Beginning Balance Roll-Over 01-JUL Beginning Balance Roll-Over B A 01-JUL BB Beginning Balance Roll-Over N A 01-JUL Beginning Balance Roll-Over N A 01-JUL Beginning Balance Roll-Over Y A 01-SEP Beginning Balance Roll-Over Y A 01-JUL BB Beginning Balance Roll-Over N I 01-SEP-20 RECORD COUNT: 393

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