Oregon State University

513: Accounting for Agency Funds

Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 01/01/2003
Revised: 08/26/2010


Funds 9xxxxx are Agency Funds.  These funds are established for outside entities affiliated with and residing at OSU to facilitate ease of use of OSU services, such as direct charging from telecommunications, printing/mailing services, or OSU Bookstore.  Examples include: student campus organizations, OSU Alumni Association, and National Marine Fisheries Service Ground Fish Group.  The balance in this fund is owned by the agency, not OSU.  Expenditures are not reported in OSU’s financial statements.  These funds cannot be used to make salary payments.  Employees of the agency are not OSU employees.

See FIS 1101 FOAPAL Elements for additional information.

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