There are more than 600 "Accounts" in the University's Banner accounting system that are used to categorize and record expenses, from personnel charges like salaries and fringe benefits to operating charges like supplies and equipment. We're required to have that much detail to satisfy state budget management and reporting needs. To simplify our campus budgeting though, we use only about 160 of those Accounts to record and monitor budgets. Since budget in one Account may collect or "pool" expenses that are recorded in several (similar) Accounts, we refer to the Accounts that contain the budget allocation as Budget Pool Accounts. Lists of Budget Pool Accounts for Personnel (91xxxx range) and Operating (92xxxx - 96xxxx ranges) types of expenses are below.