Exhibit 13.B
| FUND CODES ARE SPECIFIC TO CHART E | ||||
| UNRESTRICTED FUNDS | ||||
| 110001 | Undesignated E and G | |||
| 110002 | - | 110999 | Clearing Range | |
| 112000 | - | 112999 | Athletics Srv Depts Other Breakeven | |
| 113000 | - | 119999 | Other Unrestricted E and G Range | |
| 121000 | - | 121999 | Reserve for Working Capital | |
| 122000 | - | 122999 | Reserve for Encumbrances | |
| 124000 | - | 124999 | Reserve for Technology Access Fee | |
| 125000 | - | 125999 | Reserve for Student Activity Fee | |
| 126000 | - | 126999 | Specialized Academic Course Fees | |
| 127000 | - | 127999 | Other Internal Designations | |
| 130000 | - | 130999 | Future Year Budget | |
| 131000 | - | 131999 | Compensated Absences | |
| 132000 | - | 132010 | OPEB | |
| 170001 | COM Undesignated E and G | |||
| 170002 | - | 170099 | Clearing Range | |
| 170100 | - | 170199 | Other Unrestricted E and G Range | |
| 172000 | - | 172999 | Reserve for Working Capital | |
| 173000 | - | 173999 | Reserve for Encumbrances | |
| 174000 | - | 174999 | Specialized Academic Course Fees | |
| 175000 | - | 175999 | Other Internal Designations | |
| 176000 | - | 176499 | Future Year Budget | |
| 176500 | - | 176999 | Compensated Absences | |
| 177000 | - | 177010 | OPEB | |
| 180001 | FP Undesignated E and G | |||
| 180002 | - | 180099 | Clearing Range | |
| 180100 | - | 180199 | Other Unrestricted E and G Range | |
| 182000 | - | 182999 | Reserve for Working Capital | |
| 183000 | - | 183999 | Reserve for Encumbrances | |
| 184000 | - | 184999 | Specialized Academic Course Fees | |
| 185000 | - | 185999 | Other Internal Designations | |
| 186000 | - | 186499 | Future Year Budget | |
| 186500 | - | 186999 | Compensated Absences | |
| 187000 | - | 187010 | OPEB | |
| 190001 | COP Undesignated E and G | |||
| 190002 | - | 190099 | Clearing Range | |
| 190100 | - | 190199 | Other Unrestricted E and G Range | |
| 192000 | - | 192999 | Reserve for Working Capital | |
| 193000 | - | 193999 | Reserve for Encumbrances | |
| 194000 | - | 194999 | Specialized Academic Course Fees | |
| 195000 | - | 195999 | Other Internal Designations | |
| 196000 | - | 196499 | Future Year Budget | |
| 196500 | - | 196999 | Compensated Absences | |
| 197000 | - | 197010 | OPEB | |
| RESTRICTED FUNDS | ||||
| 200000 | - | 200099 | Restricted Tuition and Fees | |
| 200100 | - | 200999 | Restricted Endowment Income | |
| 201000 | - | 201010 | Restricted Year End | |
| 210000 | - | 210099 | Restricted Appropriations | |
| 220000 | - | 229999 | Federal Grants Contracts Indiv ACs | |
| 230000 | - | 239999 | State Grants Contracts Indiv ACs | |
| 240000 | - | 249999 | Local Grants Contracts Indiv ACs | |
| 250000 | - | 259999 | Private Grants Contracts Indiv ACs | |
| 260000 | - | 269999 | Restricted Gifts Indiv A Cs | |
| 270000 | - | 270005 | ECOM Restricted Tuition and Fees | |
| 270006 | - | 270099 | ECOM Restricted Endowment Income | |
| 270100 | - | 270199 | ECOM Restricted Appropriations | |
| 270200 | - | 272999 | Federal Grants Contracts Indiv ACs | |
| 273000 | - | 273999 | State Grants Contracts Indiv ACs | |
| 274000 | - | 274999 | Local Grants Contracts Indiv ACs | |
| 275000 | - | 279899 | Private Grants Contracts Indiv ACs | |
| 279900 | - | 279999 | Restricted Gifts Indiv A Cs | |
| 280000 | - | 280049 | EFPC Restricted Tuition and Fees | |
| 280050 | - | 280099 | EFPC Restricted Endowment Income | |
| 280100 | - | 280199 | ETSU FPC Restricted Appropriations | |
| 280200 | - | 282999 | Federal Grants Contracts Indiv ACs | |
| 283000 | - | 283999 | State Grants Contracts Indiv ACs | |
| 284000 | - | 284999 | Local Grants Contracts Indiv ACs | |
| 285000 | - | 287999 | Private Grants Contracts Indiv ACs | |
| 288000 | - | 289999 | Restricted Gifts Indiv A Cs | |
| 290000 | - | 290049 | EOPS Restricted Tuition and Fees | |
| 290050 | - | 290099 | EOPS Restricted Endowment Income | |
| 291000 | - | 291999 | ETSU OPS Restricted Appropriations | |
| 292000 | - | 292999 | Federal Grants Contracts Indiv ACs | |
| 293000 | - | 293999 | State Grants Contracts Indiv ACs | |
| 294000 | - | 294999 | Local Grants Contracts Indiv ACs | |
| 295000 | - | 297999 | Private Grants Contracts Indiv ACs | |
| 298000 | - | 299999 | Restricted Gifts Indiv A Cs | |
| AUXILIARY FUNDS | ||||
| 310000 | - | 319999 | Bookstore | |
| 320000 | - | 329999 | Food Service | |
| 330000 | - | 339999 | Dormitories | |
| 340000 | - | 349999 | Vending Copiers and Other than Food | |
| 350000 | - | 359999 | Recreation or Fitness Center | |
| 360000 | - | 369999 | Telecommunications | |
| 370000 | - | 379999 | Post Office | |
| 380000 | - | 389999 | Parking | |
| 390000 | - | 394999 | Other Auxiliary Enterprises | |
| LOAN FUNDS | ||||
| 411000 | - | 411999 | Perkins Loans | |
| 412000 | - | 412999 | Nursing Loans | |
| 413000 | - | 413999 | Health Professions Loans | |
| 414000 | - | 414999 | Disadvantaged Student Loans | |
| 420000 | - | 429999 | Univ Loan Fund | |
| 480000 | - | 489999 | ECOM Loans | |
| 490000 | - | 499999 | ECOP Loans | |
| ENDOWMENT FUNDS | ||||
| 610000 | - | 619999 | Permanent Endowment | |
| 620000 | - | 629999 | Term Endowment | |
| 630000 | - | 639999 | Quasi Endowment | |
| 680000 | - | 689999 | ECOM Endowment | |
| 690000 | - | 699999 | ECOP Endowment Funds | |
| AGENCY FUNDS | ||||
| 810000 | - | 819999 | Student Groups | |
| 820000 | - | 829999 | Nonstudent Groups | |
| 880000 | - | 889999 | ECOM Agency Funds | |
| 890000 | - | 899999 | ECOP Agency Funds | |
| UNEXPENDED PLANT FUNDS | ||||
| 910000 | - | 911999 | Land | |
| 912000 | - | 912999 | New Constructions | |
| 913000 | - | 913999 | Major Renovations | |
| 914000 | - | 915999 | Special Projects | |
| 919100 | - | 919199 | Unexpend Appro on Deposit w Treas | |
| 919200 | - | 919299 | TSSBA Author for Bonds Not Issued | |
| 919550 | - | 919699 | ECOM Unexpended Plant | |
| 919700 | - | 919849 | EFPC Unexpended Plant | |
| 919850 | - | 919999 | ECOP Unexpended Plant | |
| RENEWAL AND REPLACEMENT FUNDS | ||||
| 931110 | - | 931199 | Motor Pool | |
| 931210 | - | 931299 | Print Services | |
| 931310 | - | 931399 | Copy Ctr | |
| 931410 | - | 931499 | Telecommunications | |
| 931510 | - | 931599 | Information Technology | |
| 931600 | - | 931999 | Postal Service | |
| 932000 | - | 932999 | Other E and G Activities | |
| 933000 | - | 933499 | Bookstore | |
| 933500 | - | 933999 | Food Service | |
| 934000 | - | 934999 | Housing | |
| 935000 | - | 935499 | Vending Copiers and Other than Food | |
| 935500 | - | 935999 | Recreation or Fitness Center | |
| 936000 | - | 936499 | Telecommunications | |
| 936500 | - | 936999 | Post Office | |
| 937000 | - | 937499 | Parking | |
| 937500 | - | 937999 | Other Auxiliary Enterprises | |
| 939100 | - | 939399 | ECOM Renewal and Replacement | |
| 939400 | - | 939699 | FP Renewal and Replacement | |
| 939700 | - | 939999 | EOPS Renewal and Replacement | |
| RETIREMENT OF INDEBTEDNESS | ||||
| 950000 | - | 951999 | Education and General | |
| 952000 | - | 955999 | Auxiliary | |
| 959400 | - | 959599 | ECOM Retirement of Indebtedness | |
| 959600 | - | 959799 | FP Retirement of Indebtedness | |
| 959800 | - | 959999 | ECOP Retirement of Indebtedness | |
| INVESTMENT IN PLANT FUNDS | ||||
| 974000 | Capitalization Fund | |||
| 978000 | - | 978999 | Investment in Plant Debt | |
| 979700 | - | 979799 | ECOM Investment in Plant | |
| 979800 | - | 979899 | EFPC Investment in Plant | |
| 979900 | - | 979999 | EOPS Investment in Plant | |