Fund Types

San José State receives funding from a number of sources, each of which must be tracked in a separate self-balancing set of accounts called a fund. This provides assurance to the funding source that the money is being used for its intended purpose.

Some of SJSU's most commonly used funds are described below. For a comprehensive list of funds and the Accounting Services contact person for each, see Staff Directory by Fund.

Funds from State Appropriations & Student Fees

State appropriations and student fees are the main sources of support for SJSU's operations. The state appropriation and most system-wide mandatory student fees are tracked in the CSU Operating Fund (70000), which is the main fund used by most departments. Other funds used to track specific student fees include:

• Associated Students (59xxx fund series)
• Professional & Continuing Education (48xxx)
• Health Facilities (52xxx)
• Miscellaneous Course (62xxx)
• Student Health (51xxx)
• Student Union (73xxx)
• Various others (70xxx)

Funds from Bonds

The State provides appropriations from general obligation bonds for construction projects, which are tracked in the Capital Outlay funds (21xxx).

Funds from Grants and Donations

Grants and donations from Federal and state government agencies and private donors for student financial aid are tracked in the Financial Aid funds (30xxx - 47xxx).

Self-Supporting & Internal Service Funds

Some campus departments are self-supporting operations that provide services in exchange for user fees, such as Housing (71000) and Parking (56000). These fees also support construction and building maintenance projects, which are tracked in separate funds.

Internal Service funds (77xxx) and Enterprise Funds (78xxx) track costs for self-supporting operations, such as telecommunications and distribution services, that provide services to other campus departments, auxiliary organizations, and external entities.

Other Funds

Miscellaneous non-student fees are tracked in Other Trust funds (65xxx).