Budgets should be input to UFS on the same transaction codes to which actual expenditure will be coded, as far as possible, otherwise meaningful analysis of Actual versus Budget expenditure is jeopardised at institutional, School and University level.
The following is a summary listing.
| Type of expenditure | Source of funds | Budget transaction codes |
| Stipends |
ABAA |
Appropriate code for grade e.g. ‘ACMA’ for Grade 12 Professors |
| Wages | ACAA | Appropriate code for grade and job type e.g. ‘CMHA’ for grade 7 institutional technician |
| Appropriations in Aid |
ABAA |
AXXX |
| Vacancy Savings |
ABAA ACAA |
AXXA CXXA |
| Other/Substitute Teaching | ABAA | BBAA |
| Non-staff costs |
AAAA |
Various as appropriate, EXZZ is used as a default |