REPORT FGRACTH                                        University of Manitoba                                    RUN DATE: 10/10/2017
CHART: M                                             Account Hierarchy Report                                       TIME: 08:55 AM
                                                         AS OF 10-OCT-2017                                          PAGE: 1
                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
10                    Assets                                                                    01-APR-1995             31-DEC-2099
  11                    Current                                                                 01-APR-1995             31-DEC-2099
       100                Cash and Cash Equivalents                       N        A            01-APR-1995             31-DEC-2099
         1010               Cash and Cash Equivalents                     N        A            01-APR-1995             31-DEC-2099
           10100              Petty Cash and Change Funds                 N        A            01-APR-1995             31-DEC-2099
             100001             Cash Imprest Funds                        Y        A            01-APR-1995             31-DEC-2099
             100002             Change Funds                              Y        A            01-APR-1995             31-DEC-2099
             100003             Change Fund- Bookstore                    Y        A            01-APR-1995             31-DEC-2099
           10110              Cash                                        N        A            01-APR-1995             31-DEC-2099
             101101             Cash - TD (Cdn)                           Y        A            01-APR-1995             31-DEC-2099
             101102             Cash - B of M (Mastercard)                Y        A            01-APR-1995             31-DEC-2099
             101103             Cash - Royal (Student Loans)              Y        A            01-APR-1995             31-DEC-2099
             101104             Cash - TD (US)                            Y        A            01-APR-1995             31-DEC-2099
             101105             Cash - CIBC ( Parking)                    Y        A            01-APR-1995             31-DEC-2099
             101106             Cash - TD (Payroll Trust)                 Y        A            01-APR-1995             31-DEC-2099
             101107             Cash - TD (Construction Holdbacks)        Y        A            01-APR-1995             31-DEC-2099
             101108             Cash - TD (Trust and Endowment)           Y        A            01-APR-1995             31-DEC-2099
             101109             Cash - Winnipeg Foundation                Y        A            01-APR-1995             31-DEC-2099
             101111             Capital Cash (Bank)                       Y        A            01-APR-1995             31-DEC-2099
             101112             Cash - HDFC (India)                       Y        A            01-APR-1995             31-DEC-2099
             101113             Cash - RBC (Churchill-Dentistry)          Y        A            01-APR-1995             31-DEC-2099
             101114             Cash - RBC (Smartpark)                    Y        A            01-APR-1995             31-DEC-2099
             101115             Cash - RBC (Swap Clearing)                Y        A            01-APR-1995             31-DEC-2099
             101116             Cash - RBC (Construction Holdbacks)       Y        A            01-APR-1995             31-DEC-2099
             101117             Cash - TD (US Savings Account)            Y        A            01-APR-2013             31-DEC-2099
             101118             Cash - Barclay Bank Kenya (PHDA)          Y        A            01-APR-2013             31-DEC-2099
             101154             Exchange US$ Bank Account                 Y        A            01-APR-1995             31-DEC-2099
             101155             Exchange Indian Rupee Bank Account        Y        A            01-APR-2009             31-DEC-2099
             101200             Bank of America Clearing                  Y        A            01-APR-1995             31-DEC-2099
         1011               Claim on Cash                                 N        A            04-APR-2017             31-DEC-2099
           10111              Claim on Cash                               N        A            01-APR-2016             31-DEC-2099
             101110             Claim on Cash                             Y        A            27-MAR-2017             31-DEC-2099
       103                Clearing Accounts                               N        A            01-APR-1995             31-DEC-2099
         1031               Clearing Accounts                             N        A            01-APR-1995             31-DEC-2099
           10310              Clearing Accounts                           N        A            01-APR-1995             31-DEC-2099
             103100             Interac Clearing - FKRM                   Y        A            26-JAN-2017             31-DEC-2099
             103101             Payroll Clearing- LOA                     Y        A            01-APR-1995             31-DEC-2099
             103102             Payroll Clrng Other (SBC/UMG)             Y        A            01-APR-1995             31-DEC-2099
             103103             Returned Check Clearing                   Y        A            01-APR-1995             31-DEC-2099
             103108             TD Suspense                               Y        A            01-APR-1995             31-DEC-2099
             103109             Tuition Write-Off Clearing                Y        A            01-APR-1995             31-DEC-2099
             103110             Over & Short Clearing                     Y        A            01-APR-1995             31-DEC-2099
             103111             SBC -Grad Tuition Clring SS               Y        A            01-APR-1995             31-DEC-2099
             103112             SBC-Grad Tuition Clring RS                Y        A            01-APR-1995             31-DEC-2099
             103113             ELC-Tuition Clearing                      Y        A            01-APR-1995             31-DEC-2099
             103116             Year End Payroll Clearing                 Y        A            01-APR-1995             31-DEC-2099
             103117             Replacement Check Clrng                   Y        A            01-APR-1995             31-DEC-2099
             103118             Foreign Draft Clearing                    Y        A            01-APR-1995             31-DEC-2099
             103119             MCW GST Clearing                          Y        A            01-APR-1995             31-DEC-2099
             103120             Residence Clearing                        Y        A            01-APR-1995             31-DEC-2099
             103121             Ctr for Ukrainian St RS Tuition           Y        A            01-APR-1995             31-DEC-2099
             103122             SBC- RS UG- UM due SBC                    Y        A            01-APR-1995             31-DEC-2099
             103123             SBC- SS UG- UM due SBC                    Y        A            01-APR-1995             31-DEC-2099
             103124             SBC- FSL SS Tuition                       Y        A            01-APR-1995             31-DEC-2099
             103125             SBC- FSL RS Tuition                       Y        A            01-APR-1995             31-DEC-2099
             103126             Prairie Theatre Tuition (PTE)             Y        A            01-APR-1995             31-DEC-2099
             103127             Booth College Tuition (WCBC)              Y        A            01-APR-1995             31-DEC-2099
             103128             Banner Bank Deposit Clearing              Y        A            01-APR-1995             31-DEC-2099
             103129             Banner Deposit Liability                  Y        A            01-APR-1995             31-DEC-2099
             103130             Banner Refund Clearing                    Y        A            01-APR-1995             31-DEC-2099
             103132             Cash Receipt Error Clearing               Y        A            01-APR-1995             31-DEC-2099
             103133             A/R Refund Clearing Manual                Y        A            01-APR-1995             31-DEC-2099
             103134             A/R Balance Fwd - Debits                  Y        A            01-APR-1995             31-DEC-2099
             103135             A/R Balance Fwd - Credits                 Y        A            01-APR-1995             31-DEC-2099
             103136             Bank Deposit Clearing-US Acct             Y        A            01-APR-1995             31-DEC-2099
             103137             Bank Deposit Clearing-Trust               Y        A            01-APR-1995             31-DEC-2099
             103138             Bank Deposit Clearing-Mastercard          Y        A            01-APR-1995             31-DEC-2099
             103139             Cash Office Claims Clearing               Y        A            30-MAY-2006             31-DEC-2099
             103140             MB Health NMU Clearing                    Y        A            01-APR-1995             31-DEC-2099
             103141             U of W-Joint Masters                      Y        A            01-APR-1995             31-DEC-2099
             103142             Brandon Nursing Students                  Y        A            01-APR-1995             31-DEC-2099
             103143             A/R Invoice Clearing                      Y        A            01-APR-1995             31-DEC-2099
             103145             Foreign Exchange Clearing                 Y        A            01-APR-1995             31-DEC-2099
             103146             Bad Debt Clearing                         Y        A            01-APR-1995             31-DEC-2099
             103149             Wire Transfer Clearing                    Y        A            01-APR-1995             31-DEC-2099
             103151             Web Payment Clearing                      Y        A            01-APR-1995             31-DEC-2099
             103153             Provincial GSL Payment Clearing           Y        A            01-APR-1995             31-DEC-2099
             103155             Federal GSL Payment Clearing              Y        A            01-APR-1995             31-DEC-2099
             103157             Telpay Clearing Acct- Student AR          Y        A            01-APR-1995             31-DEC-2099
             103158             Student JV Clearing - Debit               Y        A            26-JAN-2007             31-DEC-2099
             103159             Student JV Clearing - Credit              Y        A            26-JAN-2007             31-DEC-2099
             103160             AR Invoices- Adjustment Clearing          Y        A            01-APR-1995             31-DEC-2099
             103161             Student AR- Adj Clearing                  Y        A            01-APR-1995             31-DEC-2099
             103162             AR Student Instalment Plan                Y        A            01-APR-1995             31-DEC-2099
             103165             Capital Asset Receipt Clearing            Y        A            01-APR-1995             31-DEC-2099
             103168             Refund Flow Through - FKRM                Y        A            26-JAN-2017             31-DEC-2099
             103169             Admissions Clearing                       Y        A            01-APR-1995             31-DEC-2099
             103170             Staff Benefits LOA approved               Y        A            01-APR-1995             31-DEC-2099
             103171             Grad Studies Appl. Web Clearing           Y        A            01-APR-1995             31-DEC-2099
             103172             United Way Auction Clearing               Y        A            01-APR-1995             31-DEC-2099
             103173             Clearing - Year End ReClass               Y        A            01-APR-2008             31-DEC-2099
             103175             US Student Loan Federal Funds             Y        A            01-APR-1995             31-DEC-2099
             103176             EDI Clearing                              Y        A            01-APR-2009             31-DEC-2099
             103177             Managed Print Service                     Y        A            01-APR-2009             31-DEC-2099
             103178             Habitat for Humanity Clearing             Y        A            01-APR-2009             31-DEC-2099
             103179             Extended Ed Clearing                      Y        A            01-APR-2013             31-DEC-2099
             103180             Benefit Prem Operational Continuity       Y        A            01-APR-2016             31-DEC-2099
             103181             Online Registration - Intelli             Y        A            01-APR-2016             31-DEC-2099
             103182             Credit/Debit Card Clearing -Intelli       Y        A            01-APR-2016             31-DEC-2099
             103183             Pharmacy Sales - Payment Clearing         Y        A            01-APR-2017             31-DEC-2099
       105                Investments                                     N        A            01-APR-1995             31-DEC-2099
         1051               Investments                                   N        A            01-APR-1995             31-DEC-2099
           10510              Investments                                 N        A            01-APR-1995             31-DEC-2099
             105001             Short Term Invest. GIC's <=90 days        Y        A            02-JUN-2016             31-DEC-2099
             105002             ST Investment (Prov Cap)                  Y        A            01-APR-2006             31-DEC-2099
             105003             Long Term Operating Investments           Y        A            01-APR-2007             31-DEC-2099
             105004             Legg Mason Money Market Fund              Y        A            01-APR-2006             31-DEC-2099
             105005             Pension Reserve-Short Term                Y        A            01-APR-2008             31-DEC-2099
             105006             Investments Specifics <=365 days          Y        A            01-APR-2008             31-DEC-2099
             105007             Short Term Invest GIC's 91-365 days       Y        A            01-APR-2015             31-DEC-2099
             105008             US Short Term Inv. GIC's <= 90 days       Y        A            01-APR-2017             31-DEC-2099
             105009             US Short Term Invest 91-365 days          Y        A            01-APR-2017             31-DEC-2099
       110                Accounts Receivable                             N        A            01-APR-1995             31-DEC-2099
         1101               A/R COPSE                                     N        A            01-APR-1995             31-DEC-2099
           11010              A/R COPSE                                   N        A            01-APR-1995             31-DEC-2099
             110101             A/R COPSE                                 Y        A            14-APR-2014             31-DEC-2099
             110102             A/R COPSE-Operating                       Y        A            01-APR-1995             31-DEC-2099
             110103             A/R COPSE-Capital                         Y        A            01-APR-1995             31-DEC-2099
             110104             A/R COPSE-Property Tax                    Y        A            01-APR-1995             31-DEC-2099
         1102               A/R General                                   N        A            01-APR-1995             31-DEC-2099
           11020              A/R Trade                                   N        A            01-APR-1995             31-DEC-2099
             110201             A/R Control                               Y        A            01-APR-1995             31-DEC-2099
             110202             A/R UIT                                   Y        A            01-APR-1995             31-DEC-2099
             110203             Allowance for Doubtful Accounts           Y        A            01-APR-1995             31-DEC-2099
             110210             Legacy A/R Control                        Y        A            01-APR-1995             31-DEC-2099
             110735             Receivables - FKRM                        Y        A            26-JAN-2017             31-DEC-2099
             110739             Online Registration - FKRM                Y        A            26-JAN-2017             31-DEC-2099
           11022              Dental Clinic A/R                           N        A            01-APR-1995             31-DEC-2099
             110221             Deer Lodge Dental Clinic A/R              Y        A            01-APR-1995             31-DEC-2099
             110222             Churchill Dental Clinic A/R               Y        A            01-APR-1995             31-DEC-2099
             110223             Home Dental Care Program A/R              Y        A            22-MAY-2013             31-DEC-2099
             110224             Access Downtown Dental Clinic A/R         Y        A            01-APR-1995             31-DEC-2099
             110225             Pediatric Dentistry Clinic                Y        A            01-APR-2015             31-DEC-2099
             110226             Orthodontic Clinic                        Y        A            01-APR-2015             31-DEC-2099
             110227             Selkirk Mental Health Centre              Y        A            01-APR-2015             31-DEC-2099
             110228             Undergrad Clinic                          Y        A            01-APR-2015             31-DEC-2099
             110229             Periodontic Clinic                        Y        A            01-APR-2015             31-DEC-2099
           11034              A/R Employee                                N        A            01-APR-1995             31-DEC-2099
             110341             U Business Expense Clearing               Y        A            01-APR-1995             31-DEC-2099
             110342             Accountable Advances                      Y        A            01-APR-1995             31-DEC-2099
             110343             Accounts Receivable - Parking             Y        A            01-APR-1995             31-DEC-2099
             110344             Accountable Advance - Foreign             Y        A            01-APR-2016             31-DEC-2099
           11035              A/R Interest                                N        A            01-APR-1995             31-DEC-2099
             110351             Accrued Interest - Oper Investments       Y        A            01-APR-1995             31-DEC-2099
             110352             Accrued Income - UIT                      Y        A            01-APR-1995             31-DEC-2099
             110353             Accrued Income - Specific                 Y        A            01-APR-1995             31-DEC-2099
             110354             Interest Receivable-Capital               Y        A            01-APR-1995             31-DEC-2099
             110355             Interest Rec-Triple B Stadium Loan        Y        A            05-MAY-2015             31-DEC-2099
           11040              A/R GST                                     N        A            01-APR-1995             31-DEC-2099
             110401             GST Rebate for University                 Y        A            01-APR-1995             31-DEC-2099
             110402             GST Partial ITC                           Y        A            01-APR-1995             31-DEC-2099
             110403             GST Full ITC                              Y        A            01-APR-1995             31-DEC-2099
             110404             GST Partial Rebate - 75.25%               Y        A            20-SEP-2011             31-DEC-2099
             110405             GST Rebate Receivable                     Y        A            01-APR-1995             31-DEC-2099
             110406             GST Recovery Staff Benefits               Y        A            01-APR-1995             31-DEC-2099
             110407             GST Recovery-Books and Subscriptns        Y        A            01-APR-1995             31-DEC-2099
             110408             GST Partial Rebate - 98.53%               Y        A            01-APR-1995             31-DEC-2099
           11050              A/R Staff Benefits                          N        A            01-APR-1995             31-DEC-2099
             110501             Retiree Premium Recoverable               Y        A            18-NOV-2015             31-DEC-2099
             110502             Contributions Recoverable-Basic UM        Y        A            19-APR-2017             31-DEC-2099
             110503             GWL Disability Pension Recovery           Y        A            01-APR-1995             31-DEC-2099
             110504             Contributions Recoverable-Cola            Y        A            19-APR-2017             31-DEC-2099
             110505             Contributions Recoverable-GFT             Y        A            19-APR-2017             31-DEC-2099
             110511             Contributions Recoverable-Basic OTH       Y        A            19-APR-2017             31-DEC-2099
             110512             Retired Supp Health & Dent                Y        A            01-APR-1995             31-DEC-2099
             110513             1993 Pension Plan 1% Rec.                 Y        A            01-APR-1995             31-DEC-2099
           11060              A/R Payroll                                 N        A            01-APR-1995             31-DEC-2099
             110601             Part-Time Benefit Account                 Y        A            01-APR-1995             31-DEC-2099
             110602             Salary Receivables                        Y        A            01-APR-1995             31-DEC-2099
             110604             Vacation & Misc Payroll Advances          Y        A            01-APR-1995             31-DEC-2099
             110605             India Tax re Dr. Moses                    Y        A            01-APR-1995             31-DEC-2099
           11070              A/R Miscellaneous                           N        A            01-APR-1995             31-DEC-2099
             110700             A/R- Year End ReClass                     Y        A            01-APR-2008             31-DEC-2099
             110702             A/R-Gas Excise Tax                        Y        A            01-APR-1995             31-DEC-2099
             110703             A/R-Year-End Miscellaneous                Y        A            01-APR-1995             31-DEC-2099
             110704             Telehealth WRHA                           Y        A            01-APR-1995             31-DEC-2099
             110707             Manitoba Institute of Child Health        Y        A            23-JAN-2007             31-DEC-2099
             110708             John Buhler Research Center - Equip       Y        A            01-APR-1995             31-DEC-2099
             110709             U of M Faculty Association                Y        A            01-APR-1995             31-DEC-2099
             110710             Graduate Student Assoc - Fort Garry       Y        A            01-APR-1995             31-DEC-2099
             110711             Alumni Assoc Sys Con Receivable           Y        A            01-APR-1995             31-DEC-2099
             110712             Alumni Association-General                Y        A            01-APR-1995             31-DEC-2099
             110713             AESES Receivable                          Y        A            01-APR-1995             31-DEC-2099
             110714             Campus Daycare Centre                     Y        A            01-APR-1995             31-DEC-2099
             110715             Soc. For Soc. Studies Rec                 Y        A            01-APR-1995             31-DEC-2099
             110716             Manitoba Athletic Therapy Assoc           Y        A            30-SEP-2010             31-DEC-2099
             110717             Air Canada Rebates                        Y        A            01-APR-1995             31-DEC-2099
             110718             C.U.P.E. Receivable                       Y        A            01-APR-1995             31-DEC-2099
             110719             MRRI INC.                                 Y        A            01-APR-1995             31-DEC-2099
             110721             Graduate Students Assoc -Bannatyne        Y        A            01-APR-1995             31-DEC-2099
             110722             University of Manitoba Research Ltd       Y        A            01-APR-1995             31-DEC-2099
             110725             CDA Men's V.Ball                          Y        A            01-APR-1995             31-DEC-2099
             110726             National Sport Centre                     Y        A            01-APR-1995             31-DEC-2099
             110727             Career Trek                               Y        A            01-APR-1995             31-DEC-2099
             110728             ISIS Canada                               Y        A            01-APR-1995             31-DEC-2099
             110729             CAW                                       Y        A            01-APR-1995             31-DEC-2099
             110730             Misc. Scholshp Awards Receivable          Y        A            01-APR-1995             31-DEC-2099
             110731             MB Fitness Council                        Y        A            01-APR-1995             31-DEC-2099
             110732             Alumni Association-Postage                Y        A            01-APR-1995             31-DEC-2099
             110733             Genome Prairie                            Y        A            01-APR-1995             31-DEC-2099
             110734             SAHPER Council                            Y        A            01-APR-1995             31-DEC-2099
             110736             Insurance Receivable                      Y        A            01-APR-1995             31-DEC-2099
             110737             Southwood Golf Course Receivable          Y        A            01-APR-1995             31-DEC-2099
             110738             Loan from Trust to Ancillaries            Y        A            01-APR-2007             31-DEC-2099
             110740             SmartPark Tenants Receivable              Y        A            01-APR-2007             31-DEC-2099
             110741             Accounts Receivable - Intelli             Y        A            01-APR-2016             31-DEC-2099
           11080              A/R Affiliated Colleges                     N        A            01-APR-1995             31-DEC-2099
             110801             St John's College - Billing Acct          Y        A            01-APR-1995             31-DEC-2099
             110802             St Paul's Student Assoc - Billing         Y        A            01-APR-1995             31-DEC-2099
             110803             St. Andrews Billing Account               Y        A            01-APR-1995             31-DEC-2099
             110804             Univ Coll Senior Common Rm Billings       Y        A            01-APR-1995             31-DEC-2099
             110805             St. Paul's College Foundation             Y        A            01-APR-1995             31-DEC-2099
             110806             St. Paul's College - Jesuit Centre        Y        A            01-APR-1995             31-DEC-2099
             110807             St Paul's College - Repair Account        Y        A            01-APR-1995             31-DEC-2099
             110808             St. Paul's College-Chaplaincy Prgm        Y        A            01-APR-1995             31-DEC-2099
             110809             St. Paul's - Arthur V.Mauro Centre        Y        A            01-APR-1995             31-DEC-2099
             110810             St. Paul's College - Cafeteria Exp        Y        A            01-APR-1995             31-DEC-2099
             110811             St. Paul's - Catholic Cont Ed Exp         Y        A            01-APR-1995             31-DEC-2099
             110812             St. Paul's College -  Assembly Exp        Y        A            01-APR-1995             31-DEC-2099
             110814             St. Paul's Gen Admin/Rectors Office       Y        A            26-NOV-2009             31-DEC-2099
             110816             SPC Corp Courier Exp                      Y        A            01-APR-1995             31-DEC-2099
             110818             St.Paul's - Foundation Corporation        Y        A            01-APR-1995             31-DEC-2099
             110819             St. John's College - Capital A/R          Y        A            27-FEB-2009             31-DEC-2099
           11085              A/R Special Functions                       N        A            01-APR-1995             31-DEC-2099
             110851             AR - Smartpark                            Y        A            30-APR-2012             31-DEC-2099
           11090              A/R Bookstore                               N        A            01-APR-1995             31-DEC-2099
             110901             A/R Book Store                            Y        A            01-APR-1995             31-DEC-2099
           11095              A/R UMSU                                    N        A            01-APR-1995             31-DEC-2099
             110951             UMSU Charges                              Y        A            01-APR-1995             31-DEC-2099
           11100              A/R Grants                                  N        A            01-APR-1995             31-DEC-2099
             111001             A/R MIF                                   Y        A            01-APR-1995             31-DEC-2099
             111002             A/R CFI (Holdback)                        Y        A            01-APR-1995             31-DEC-2099
             111003             A/R WED #980/MPGZ10/SIZ14                 Y        A            01-APR-1995             31-DEC-2099
             111004             A/R WED Projects                          Y        A            08-APR-2008             31-DEC-2099
             111005             A/R CFI Match                             Y        A            01-APR-1995             31-DEC-2099
             111006             A/R WED PROJ #107 - CFFN                  Y        A            01-APR-1995             31-DEC-2099
             111007             A/R MRIF PROJ #730                        Y        A            01-APR-1995             31-DEC-2099
             111008             A/R Province of Manitoba                  Y        A            01-APR-1995             31-DEC-2099
             111009             A/R City of Winnipeg                      Y        A            01-APR-1995             31-DEC-2099
             111010             A/R Govt of Canada Capital                Y        A            30-MAR-2009             31-DEC-2099
           11110              A/R Research Grants                         N        A            01-APR-1995             31-DEC-2099
             111100             US Exchange                               Y        A            01-APR-1995             31-DEC-2099
             111101             Misc Govt of Cda Grants- Ft Garry         Y        A            01-APR-1995             31-DEC-2099
             111102             A/R Misc Provincial Gov't Grants          Y        A            01-APR-1995             31-DEC-2099
             111103             A/R Misc Fndns & Assocs- Fort Garry       Y        A            01-APR-1995             31-DEC-2099
             111104             NSERC Receivable                          Y        A            01-APR-1995             31-DEC-2099
             111105             SSHRC Receivable                          Y        A            01-APR-1995             31-DEC-2099
             111106             CIHR Receivable                           Y        A            01-APR-1995             31-DEC-2099
             111107             ISIS Receivable                           Y        A            01-APR-1995             31-DEC-2099
             111108             Dept. of Agriculture - Canada             Y        A            01-APR-1995             31-DEC-2099
             111109             NSTP Receivable                           Y        A            01-APR-1995             31-DEC-2099
             111110             MB Dept. of Agriculture Receivable        Y        A            01-APR-1995             31-DEC-2099
             111111             M.H.R.C. Receivable                       Y        A            01-APR-1995             31-DEC-2099
             111112             MB Heart & Stroke Receivable              Y        A            01-APR-1995             31-DEC-2099
             111113             Wpg. RH Institute Fdn Receivable          Y        A            01-APR-1995             31-DEC-2099
             111114             HRII                                      Y        A            01-APR-1995             31-DEC-2099
             111115             CIHR Awards                               Y        A            01-APR-1995             31-DEC-2099
             111116             CFI - Operating                           Y        A            01-APR-1995             31-DEC-2099
             111117             CRC                                       Y        A            01-APR-1995             31-DEC-2099
             111118             NCE                                       Y        A            01-APR-1995             31-DEC-2099
             111119             CIDA                                      Y        A            01-APR-1995             31-DEC-2099
             111120             Fed. Gov't Departments                    Y        A            01-APR-1995             31-DEC-2099
             111121             Prov. Gov't Departments                   Y        A            01-APR-1995             31-DEC-2099
             111122             Business/Industry Outside MB              Y        A            01-APR-1995             31-DEC-2099
             111123             Business/Industry MB                      Y        A            01-APR-1995             31-DEC-2099
             111124             Fdn/Asso. outside MB                      Y        A            01-APR-1995             31-DEC-2099
             111125             Fdn/Associations MB                       Y        A            01-APR-1995             31-DEC-2099
             111126             National Cancer Institute                 Y        A            01-APR-1995             31-DEC-2099
             111127             United States Gov't                       Y        A            01-APR-1995             31-DEC-2099
             111128             United States Industry                    Y        A            01-APR-1995             31-DEC-2099
             111129             United States Foundations                 Y        A            01-APR-1995             31-DEC-2099
             111130             United States Universities                Y        A            01-APR-1995             31-DEC-2099
             111131             Donations                                 Y        A            01-APR-1995             31-DEC-2099
             111132             Conferences                               Y        A            01-APR-1995             31-DEC-2099
             111133             Research Billing                          Y        A            01-APR-1995             31-DEC-2099
             111134             CFI                                       Y        A            01-APR-1995             31-DEC-2099
             111135             MRIF                                      Y        A            01-APR-1995             31-DEC-2099
             111136             Match - CFI                               Y        A            01-APR-1995             31-DEC-2099
             111137             Grant Fund Invoice Receivable             Y        A            01-APR-1995             31-DEC-2099
             111138             Childrens Hospital Research Fdn           Y        A            26-APR-2010             31-DEC-2099
             111139             EITS Invoice Default (B&G)                Y        A            01-APR-1995             31-DEC-2099
             111140             NMU Health Canada Receivable              Y        A            01-APR-2007             31-DEC-2099
             111141             NSERC Scholarships                        Y        A            01-APR-2007             31-DEC-2099
             111142             SSHRC Scholarships                        Y        A            01-APR-2007             31-DEC-2099
           11111              A/R Salary Cost Recoveries                  N        A            01-APR-1995             31-DEC-2099
             113001             HSC Central-Dentistry                     Y        A            01-APR-1995             31-DEC-2099
             113002             U of W - WEC Education                    Y        A            01-APR-1995             31-DEC-2099
             113003             U of W - Research Pattern Rec             Y        A            01-APR-1995             31-DEC-2099
             113004             Cdn Health Services Resrch Fdn            Y        A            01-APR-1995             31-DEC-2099
             113005             HSC Billing-Medical Education             Y        A            01-APR-1995             31-DEC-2099
             113006             Cancercare MB-Family Medicine             Y        A            01-APR-1995             31-DEC-2099
             113007             WRHA-Family Medicine                      Y        A            01-APR-1995             31-DEC-2099
             113008             HSC Billing-Anesthesia                    Y        A            01-APR-1995             31-DEC-2099
             113009             St. Boniface Hosp-Anesthesia              Y        A            01-APR-1995             31-DEC-2099
             113010             Cancercare MB-Biochem & Med Genetic       Y        A            01-APR-1995             31-DEC-2099
             113011             UMG Billing                               Y        A            01-APR-1995             31-DEC-2099
             113012             Cadham Labs-Internal Medicine             Y        A            01-APR-1995             31-DEC-2099
             113013             Cancercare MB-Internal Medicine           Y        A            01-APR-1995             31-DEC-2099
             113014             WRHA-Internal Medicine                    Y        A            01-APR-1995             31-DEC-2099
             113015             St. Boniface Hosp-Int. Medicine           Y        A            01-APR-1995             31-DEC-2099
             113016             HSC Foundation                            Y        A            15-DEC-2006             31-DEC-2099
             113017             Deer Lodge Hosp-Internal Medicine         Y        A            01-APR-1995             31-DEC-2099
             113018             Burntwood Reg Hlth Auth-Intrnal Med       Y        A            01-APR-1995             31-DEC-2099
             113019             Riverview Health Care-Internal Med        Y        A            01-APR-1995             31-DEC-2099
             113020             Health Canada-Med Microbiology            Y        A            01-APR-1995             31-DEC-2099
             113021             HSC Billing-Med Microbiology              Y        A            01-APR-1995             31-DEC-2099
             113022             HSC Billing-Med Microbiology (2)          Y        A            01-APR-1995             31-DEC-2099
             113023             Cancercare MB-Obstetrics & Gyne.          Y        A            01-APR-1995             31-DEC-2099
             113024             WRHA-Obstetrics & Gyne.                   Y        A            01-APR-1995             31-DEC-2099
             113025             HSC Billing-Obstetrics & Gyne.            Y        A            01-APR-1995             31-DEC-2099
             113026             HSC Billing-Otolaryngology                Y        A            01-APR-1995             31-DEC-2099
             113027             Pediatrics and Child Health               Y        A            01-APR-1995             31-DEC-2099
             113028             Cancercare MB-Pediatrics                  Y        A            01-APR-1995             31-DEC-2099
             113029             WRHA-Pediatrics                           Y        A            01-APR-1995             31-DEC-2099
             113030             St. Boniface Hosp-Pediatrics              Y        A            01-APR-1995             31-DEC-2099
             113031             Children's Hosp Resrch Fdn-Peds           Y        A            01-APR-1995             31-DEC-2099
             113032             Thompson Hospital-Pediatrics              Y        A            01-APR-1995             31-DEC-2099
             113033             HSC Billing-Pediatrics                    Y        A            01-APR-1995             31-DEC-2099
             113034             WRHA-Pathology                            Y        A            01-APR-1995             31-DEC-2099
             113035             Province of MB-Pathology                  Y        A            01-APR-1995             31-DEC-2099
             113036             St.Boniface Hosp-Pharmacology             Y        A            01-APR-1995             31-DEC-2099
             113037             Health Canada-Glavin (Pharmacology)       Y        A            01-APR-1995             31-DEC-2099
             113038             Cancercare MB-Psychiatry                  Y        A            01-APR-1995             31-DEC-2099
             113039             WRHA-Psychiatry                           Y        A            01-APR-1995             31-DEC-2099
             113040             HSC Billing-Psychiatry                    Y        A            01-APR-1995             31-DEC-2099
             113041             HSC Billing-Clinical Health Psych         Y        A            01-APR-1995             31-DEC-2099
             113042             HSC Billing-Clinical Hlth Psych (2)       Y        A            01-APR-1995             31-DEC-2099
             113043             HSC Billing-Radiology                     Y        A            01-APR-1995             31-DEC-2099
             113044             Administration-Comm Hlth Sc.              Y        A            01-APR-1995             31-DEC-2099
             113045             WRHA-Comm Health Sciences                 Y        A            01-APR-1995             31-DEC-2099
             113046             St. Boniface Hosp-Comm Health Sc.         Y        A            01-APR-1995             31-DEC-2099
             113047             HSC Billing-Comm Health Sciences          Y        A            01-APR-1995             31-DEC-2099
             113048             Burntwood Reg Hlth Auth-Comm Hlth         Y        A            01-APR-1995             31-DEC-2099
             113049             HSC Billing-Comm Heatlh Sc. (2)           Y        A            01-APR-1995             31-DEC-2099
             113050             MB Health-Comm Health Sciences            Y        A            01-APR-1995             31-DEC-2099
             113051             WRHA-Surgery                              Y        A            01-APR-1995             31-DEC-2099
             113052             WRHA-William Gary Lindsay (Surgery)       Y        A            01-APR-1995             31-DEC-2099
             113053             HSC Billing-Med Rehab Occ Therapy         Y        A            01-APR-1995             31-DEC-2099
             113054             Child Hosp Resrch Fdn-Inst Cell Bio       Y        A            01-APR-1995             31-DEC-2099
             113055             Cancercare MB-Institute of Cell Bio       Y        A            01-APR-1995             31-DEC-2099
             113056             McGill University                         Y        A            01-APR-1995             31-DEC-2099
             113057             St. Boniface Hosp Resrch Centre           Y        A            01-APR-1995             31-DEC-2099
             113058             IUN - Manitoba                            Y        A            01-APR-1995             31-DEC-2099
             113059             MB Education & Training                   Y        A            01-APR-1995             31-DEC-2099
             113060             Team Canada Volleyball                    Y        A            01-APR-1995             31-DEC-2099
             113061             Minister of Education Training&Yth        Y        A            01-APR-1995             31-DEC-2099
             113062             MB Health                                 Y        A            01-APR-1995             31-DEC-2099
             113063             Smart Park Development Corp               Y        A            01-APR-1995             31-DEC-2099
             113064             Health Canada                             Y        A            01-APR-1995             31-DEC-2099
             113065             Province of MB-Schreyer                   Y        A            01-APR-1995             31-DEC-2099
             113066             Alumni Salary Billing                     Y        A            01-APR-1995             31-DEC-2099
             113067             Aramark Food Services                     Y        A            01-APR-1995             31-DEC-2099
             113068             Public Hlth Agency of Cda-Pediatric       Y        A            01-APR-1995             31-DEC-2099
             113069             St. Boniface Res Ctr-Animal Sci           Y        A            01-APR-1995             31-DEC-2099
             113070             St.Boniface Res Ctr-Human Ecology         Y        A            01-APR-1995             31-DEC-2099
             113071             MB Medical College Fdn-Anesthesia         Y        A            01-APR-1995             31-DEC-2099
             113072             HSC Billing-Biochem & Med Genetics        Y        A            01-APR-1995             31-DEC-2099
             113073             Laval University                          Y        A            01-APR-1995             31-DEC-2099
             113074             WRHA-Internal Med (2)                     Y        A            01-APR-1995             31-DEC-2099
             113075             Cdn Assoc of Prov'l Cancer Agencies       Y        A            01-APR-1995             31-DEC-2099
             113076             Province of MB- Pathology (2)             Y        A            01-APR-1995             31-DEC-2099
             113077             St.Boniface Res Ctr-Stroke&Vascular       Y        A            01-APR-1995             31-DEC-2099
             113078             St.Boniface Res Ctr - Cardiology          Y        A            01-APR-1995             31-DEC-2099
             113079             St.Boniface Hosp Res Fdn-Physiology       Y        A            01-APR-1995             31-DEC-2099
             113080             WRHA Corp-Clinical Health Psych           Y        A            01-APR-1995             31-DEC-2099
             113081             Norway House Cree Nation Health           Y        A            01-APR-1995             31-DEC-2099
             113082             WRHA Corp Office-Comm Health Sci          Y        A            01-APR-1995             31-DEC-2099
             113083             WRHA - Comm Health Sciences               Y        A            01-APR-1995             31-DEC-2099
             113084             St. Boniface Res Ctr - Pharmacy           Y        A            01-APR-1995             31-DEC-2099
             113085             HSC billing - Dr. F. Aoki                 Y        A            01-APR-1995             31-DEC-2099
             113086             HSC billing - Dr. Hoban                   Y        A            01-APR-1995             31-DEC-2099
             113087             HSC billing - Dr. Nicolle                 Y        A            01-APR-1995             31-DEC-2099
             113088             St. Boniface general hosp. billing        Y        A            01-APR-1995             31-DEC-2099
             113089             National microbiology lab billing         Y        A            01-APR-1995             31-DEC-2099
             113090             HSC billing (fund A)                      Y        A            01-APR-1995             31-DEC-2099
             113091             HSC billing (graduate students)           Y        A            01-APR-1995             31-DEC-2099
             113092             National microbiology lab billing         Y        A            01-APR-1995             31-DEC-2099
             113093             St. Boniface general hosp. billing        Y        A            01-APR-1995             31-DEC-2099
             113094             HSC billing - Dr. E. Bow                  Y        A            01-APR-1995             31-DEC-2099
             113095             HSC billing - Dr. J. Embil                Y        A            01-APR-1995             31-DEC-2099
             113096             HSC billing - Dr. G. Zhanel               Y        A            01-APR-1995             31-DEC-2099
             113097             HSC billing                               Y        A            01-APR-1995             31-DEC-2099
             113098             WHRA - Pediatric                          Y        A            01-APR-1995             31-DEC-2099
             113099             St. Boniface Research Ctr Billing         Y        A            01-APR-1995             31-DEC-2099
             113100             HSC Billing                               Y        A            01-APR-1995             31-DEC-2099
             113101             SAN BRD - BILLING I & M                   Y        A            01-APR-1995             31-DEC-2099
             113102             Grace General Hospital                    Y        A            01-APR-1995             31-DEC-2099
             113103             St. Boniface Hosp - Human Ecology         Y        A            01-APR-1995             31-DEC-2099
             113104             HSC/Oncology Billing(MMicro)              Y        A            01-APR-1995             31-DEC-2099
             113105             HSC Finance Billing - Arthritis Ctr       Y        A            01-APR-1995             31-DEC-2099
             113107             R.T. Secretary                            Y        A            03-AUG-2007             31-DEC-2099
             113108             WRHA Preventative Dental Science          Y        A            01-APR-2007             31-DEC-2099
             113109             WRHA Restorative Dentistry                Y        A            01-APR-2007             31-DEC-2099
             113110             Healthy Child Manitoba (HCMO)             Y        A            01-APR-2006             31-DEC-2099
             113111             WRHA General Faculty of Dentistry         Y        A            01-APR-2007             31-DEC-2099
             113112             MB Health Research Council Billing        Y        A            01-APR-2007             31-DEC-2099
             113113             Canadian Blood Services                   Y        A            01-APR-2008             31-DEC-2099
             113114             WRHA-Respiratory Therapy-Dept Head        Y        A            01-APR-2008             31-DEC-2099
             113115             Cancercare - Immunology Billing           Y        A            01-APR-2008             31-DEC-2099
             113116             Cancercare MB-Pathology                   Y        A            01-APR-1998             31-DEC-2099
         1112               A/R Student Fee Accounts                      N        A            01-APR-1995             31-DEC-2099
           11120              A/R Student Fee Accounts                    N        A            01-APR-1995             31-DEC-2099
             103114             Unapplied Student Awards                  Y        A            24-APR-2007             31-DEC-2099
             103131             Banner Unapplied Payments                 Y        A            24-APR-2007             31-DEC-2099
             103147             Unapplied Sponsor Payment                 Y        A            30-APR-2007             31-DEC-2099
             103148             Unapplied Wires & Direct Deposits         Y        A            24-APR-2007             31-DEC-2099
             103150             Unapplied Web Banking Payments            Y        A            24-APR-2007             31-DEC-2099
             103152             Unapplied Provincial GSL                  Y        A            24-APR-2007             31-DEC-2099
             103154             Unapplied Fed Stdt Loan Pmt Clrg          Y        A            24-APR-2007             31-DEC-2099
             103156             Unapplied Telpay Pmt Clrg                 Y        A            24-APR-2007             31-DEC-2099
             103163             Unapplied Instalment Plan Pymt            Y        A            24-APR-2007             31-DEC-2099
             103164             AR Student Instalment Principal           Y        A            24-APR-2007             31-DEC-2099
             103174             Unapplied US Student Loans                Y        A            24-APR-2007             31-DEC-2099
             111201             A/R Student- Control                      Y        A            01-APR-1995             31-DEC-2099
             111202             A/R Student - Sponsor Invoices            Y        A            01-APR-1995             31-DEC-2099
             111203             A/R Student -SBC-Regular Session          Y        A            01-APR-1995             31-DEC-2099
             111204             A/R Student -SBC-Summer Session           Y        A            01-APR-1995             31-DEC-2099
             111205             A/R Student - UMSU U-Pass                 Y        A            01-APR-2016             31-DEC-2099
             111206             A/R Student - UMSU Flat Fees              Y        A            01-APR-2016             31-DEC-2099
             111207             A/R Student - UMSU Health & Dental        Y        A            01-APR-2016             31-DEC-2099
             111208             A/R Student - St. Paul Fee                Y        A            01-APR-2016             31-DEC-2099
             111209             A/R Student - St. John Fee                Y        A            01-APR-2016             31-DEC-2099
             111211             Allowance for Doubtful Acct-Tuition       Y        A            01-APR-1995             31-DEC-2099
             111212             A/R Residence - Student                   Y        A            01-APR-2016             31-DEC-2099
           11125              A/R Extended Education                      N        A            01-APR-1995             31-DEC-2099
             111251             A/R Student - Ext Ed Business Invcs       Y        A            01-APR-1995             31-DEC-2099
             111252             A/R Student - Ext Ed Program Invcs        Y        A            01-APR-1995             31-DEC-2099
             111253             A/R Student-Web Registration Refnd        Y        A            01-APR-1995             31-DEC-2099
           11130              A/R Residence                               N        A            01-APR-1995             31-DEC-2099
             111301             A/R Residence - Control                   Y        A            01-APR-1995             31-DEC-2099
           11140              A/R Student Loans                           N        A            01-APR-1995             31-DEC-2099
       112                Due from                                        N        A            01-APR-1995             31-DEC-2099
         1121               Due from                                      N        A            01-APR-1995             31-DEC-2099
           11210              Due from                                    N        A            01-APR-1995             31-DEC-2099
             112001             Due From Capital                          Y        A            01-APR-1995             31-DEC-2099
             112002             Due From Trust                            Y        A            01-APR-1995             31-DEC-2099
             112003             Due From Trust - Awards                   Y        A            01-APR-1995             31-DEC-2099
             112004             Due From Operating - Cdn Funds            Y        A            01-APR-1995             31-DEC-2099
             112005             Due From Operating - US Funds             Y        A            01-APR-1995             31-DEC-2099
             112006             Due From Trust-Spending Trsfrs            Y        A            01-APR-1995             31-DEC-2099
       114                Prepaid Expenses and Deposits                   N        A            01-APR-1995             31-DEC-2099
         1141               Prepaid Expenses and Deposits                 N        A            01-APR-1995             31-DEC-2099
           11410              Deposits                                    N        A            01-APR-1995             31-DEC-2099
             114101             George H. Young & Co. Ltd                 Y        A            01-APR-1995             31-DEC-2099
             114102             Deposit Accts-Util & Oth                  Y        A            01-APR-1995             31-DEC-2099
             114103             Deposit- Workers Comp Run Out Costs       Y        A            01-APR-2007             31-DEC-2099
           11415              Prepaid Expenses                            N        A            01-APR-1995             31-DEC-2099
             114151             Carlson Wagonlit New Year Travel          Y        A            28-APR-2009             31-DEC-2099
             114152             AMEX New Year Travel                      Y        A            01-APR-1995             31-DEC-2099
             114153             Prepaid Expense                           Y        A            01-APR-1995             31-DEC-2099
             114154             Prepaid Expense (CHERD)                   Y        A            01-APR-1995             31-DEC-2099
             114155             Air Canada Passes                         Y        A            01-APR-1995             31-DEC-2099
             114156             Prepaid Expense - Trust                   Y        A            01-APR-1995             31-DEC-2099
             114157             Prepaid Expense - SUAC (CHERD)            Y        A            01-APR-1995             31-DEC-2099
             114158             Prepaid Expense - CISAS (CHERD)           Y        A            01-APR-1995             31-DEC-2099
             114159             Prepaid Expense - UMC (CHERD)             Y        A            01-APR-1995             31-DEC-2099
             114160             Air Canada Passes Alternate               Y        A            01-APR-2006             31-DEC-2099
             114161             Air Canada West Passes March 2009         Y        A            01-APR-2006             31-DEC-2099
       115                A/R - Related Party                             N        A            09-OCT-2008             31-DEC-2099
         1151               A/R - Related Party                           N        A            01-APR-2007             31-DEC-2099
           11510              A/R - Related Party                         N        A            01-APR-2007             31-DEC-2099
             115001             A/R - SPDC                                Y        A            01-APR-2007             31-DEC-2099
       116                Inventories                                     N        A            01-APR-1995             31-DEC-2099
         1161               Inventories                                   N        A            01-APR-1995             31-DEC-2099
           11610              Inventories                                 N        A            01-APR-1995             31-DEC-2099
             116001             Inventory U OF M Press                    Y        A            01-APR-1995             31-DEC-2099
             116002             Inventory Food Services                   Y        A            01-APR-1995             31-DEC-2099
             116003             Inventory Central Stores                  Y        A            01-APR-1995             31-DEC-2099
             116004             Inventory Gas & Oil                       Y        A            01-APR-1995             31-DEC-2099
             116005             Inventory Dental Stores                   Y        A            01-APR-1995             31-DEC-2099
             116006             Inventory - Pharmacy                      Y        A            01-APR-1995             31-DEC-2099
             116007             Inventory - Reservations                  Y        A            01-APR-1995             31-DEC-2099
             116008             Inventory Book Store                      Y        A            01-APR-1995             31-DEC-2099
             116009             Inventory - Post Office                   Y        A            01-APR-1995             31-DEC-2099
  15                    Capital Assets                                                          01-APR-1995             31-DEC-2099
       150                Capital Assets                                  N        A            01-APR-1995             31-DEC-2099
         1510               Land                                          N        A            01-APR-1995             31-DEC-2099
           15100              Land                                        N        A            01-APR-1995             31-DEC-2099
             151001             Land - Fort Garry                         Y        A            01-APR-1995             31-DEC-2099
             151002             Land - Bannatyne                          Y        A            01-APR-1995             31-DEC-2099
             151003             Land - Glenlea                            Y        A            01-APR-1995             31-DEC-2099
             151004             Land - Carmen                             Y        A            01-APR-1995             31-DEC-2099
             151005             Land Improvements                         Y        A            01-APR-1995             31-DEC-2099
         1515               Construction in Progress                      N        A            01-APR-1995             31-DEC-2099
           15150              Construction in Progress                    N        A            01-APR-1995             31-DEC-2099
             151501             Construction in Progress                  Y        A            01-APR-1995             31-DEC-2099
         1520               Buildings                                     N        A            01-APR-1995             31-DEC-2099
           15200              Buildings                                   N        A            01-APR-1995             31-DEC-2099
             152001             Buildings - Fort Garry                    Y        A            01-APR-1995             31-DEC-2099
             152002             Buildings - Bannatyne                     Y        A            01-APR-1995             31-DEC-2099
             152003             Buildings - Glenlea                       Y        A            01-APR-1995             31-DEC-2099
             152004             Buildings - Carmen                        Y        A            01-APR-1995             31-DEC-2099
             152005             Buildings - Delta Marsh                   Y        A            01-APR-1995             31-DEC-2099
             152006             Buildings - Physical Plant                Y        A            01-APR-1995             31-DEC-2099
         1525               Major Renovations                             N        A            01-APR-1995             31-DEC-2099
           15250              Major Renovations                           N        A            01-APR-1995             31-DEC-2099
             152501             Major Renovations 25 Yrs                  Y        A            01-MAY-2007             31-DEC-2099
             152502             Major Renov 25 yrs - Windows              Y        A            01-APR-1995             31-DEC-2099
             152503             Major Renovations - Bannatyne             Y        A            01-APR-1995             31-DEC-2099
         1527               Energy Saving Assets                          N        A            01-APR-1995             31-DEC-2099
           15270              Energy Saving Assets                        N        A            01-APR-1995             31-DEC-2099
             152701             Energy Saving Assets                      Y        A            01-MAY-2007             31-DEC-2099
             152702             Energy Saving Assets                      Y        A            01-APR-1995             31-DEC-2099
         1530               Building Roofs                                N        A            01-APR-1995             31-DEC-2099
           15300              Building Roofs                              N        A            01-APR-1995             31-DEC-2099
             153001             Building Roofs - Fort Garry               Y        A            01-APR-1995             31-DEC-2099
             153002             Building Roofs - Bannatyne                Y        A            01-APR-1995             31-DEC-2099
         1531               Sewer & Storm Water Outfalls                  N        A            01-APR-2007             31-DEC-2099
           15310              Sewer & Storm Water Outfalls                N        A            01-APR-2007             31-DEC-2099
             153101             Sewer & Storm Water Outfalls - FG         Y        A            01-APR-2007             31-DEC-2099
             153102             Sewer & Storm Water Outfalls - Bann       Y        A            01-APR-2007             31-DEC-2099
             153103             Sewer & Storm Wtr Outfalls- Glenlea       Y        A            01-APR-2007             31-DEC-2099
         1535               Furniture and Equipment                       N        A            01-APR-1995             31-DEC-2099
           15350              Furniture and Equipment                     N        A            01-APR-1995             31-DEC-2099
             153501             Furniture and Equipment                   Y        A            01-APR-1995             31-DEC-2099
         1540               Computer & Audio Visual Equipment             N        A            01-APR-1995             31-DEC-2099
           15400              Computer & Audio Visual Equipment           N        A            01-APR-1995             31-DEC-2099
             154001             Computer & Audio Visual Equipment         Y        A            01-APR-1995             31-DEC-2099
         1545               Vehicles                                      N        A            01-APR-1995             31-DEC-2099
           15450              Vehicles                                    N        A            01-APR-1995             31-DEC-2099
             154501             Vehicles                                  Y        A            01-APR-1995             31-DEC-2099
         1550               Capital Leases                                N        A            01-APR-1995             31-DEC-2099
           15500              Capital Leases                              N        A            01-APR-1995             31-DEC-2099
             155001             Capital Leases                            Y        A            01-APR-1995             31-DEC-2099
         1555               Library Books and Periodicals                 N        A            01-APR-1995             31-DEC-2099
           15550              Library Books and Periodicals               N        A            01-APR-1995             31-DEC-2099
             155501             Library Books and Periodicals             Y        A            01-APR-1995             31-DEC-2099
         1560               Parking Lots & Road Improvements              N        A            01-MAY-2007             31-DEC-2099
           15600              Parking Lots & Road Improvements            N        A            01-MAY-2007             31-DEC-2099
             156001             Parking Lots                              Y        A            01-APR-1995             31-DEC-2099
             156002             Road & Road Improvements                  Y        A            01-APR-1995             31-DEC-2099
         1565               System Renewal                                N        A            01-APR-1995             31-DEC-2099
           15650              System Renewal                              N        A            01-APR-1995             31-DEC-2099
             156501             System Renewal                            Y        A            01-APR-1995             31-DEC-2099
         1570               Collections                                   N        A            01-APR-1995             31-DEC-2099
           15700              Collections                                 N        A            01-APR-1995             31-DEC-2099
             157001             Collections                               Y        A            01-APR-1995             31-DEC-2099
         1575               Rare Books and Manuscripts                    N        A            01-APR-1995             31-DEC-2099
           15750              Rare Books and Manuscripts                  N        A            01-APR-1995             31-DEC-2099
             157501             Rare Books and Manuscripts                Y        A            01-APR-1995             31-DEC-2099
         1580               Works of Art & Treasures                      N        A            01-APR-1995             31-DEC-2099
           15800              Works of Art & Treasures                    N        A            01-APR-1995             31-DEC-2099
             158001             Works of Art & Treasures                  Y        A            01-APR-1995             31-DEC-2099
         1585               Energy Saving Assets                          N        A            01-APR-1995             31-DEC-2099
           15850              Energy Saving Assets                        N        A            01-APR-1995             31-DEC-2099
             158501             Energy Saving Assets                      Y        A            01-APR-1995             31-DEC-2099
       159                Accumulated Amortization                        N        A            01-APR-1995             31-DEC-2099
         1590               Accumulated Amortization                      N        A            01-APR-1995             31-DEC-2099
           15209              Accum Amort - Buildings                     N        A            01-APR-1995             31-DEC-2099
             152091             Accum Amort - Buildings                   Y        A            01-APR-1995             31-DEC-2099
           15259              Accum Amort - Major Renovations             N        A            01-APR-1995             31-DEC-2099
             152591             Accum Amort - Major Renovations           Y        A            01-APR-1995             31-DEC-2099
           15309              Accum Amort - Building Roofs                N        A            01-APR-1995             31-DEC-2099
             153091             Accum Amort - Building Roofs              Y        A            01-APR-1995             31-DEC-2099
           15319              Accum Amort - Sewer & Outfalls              N        A            01-APR-2007             31-DEC-2099
             153191             Accum Amort - Sewer & Outfalls            Y        A            01-APR-2007             31-DEC-2099
           15359              Accum Amort - Furniture & Equipment         N        A            01-APR-1995             31-DEC-2099
             153591             Accum Amort - Furniture & Equipment       Y        A            01-APR-1995             31-DEC-2099
           15409              Accum Amort - Computer Equipment            N        A            01-APR-1995             31-DEC-2099
             154091             Accum Amort- Computer Equipment           Y        A            01-APR-1995             31-DEC-2099
           15459              Accum Amort - Vehicles                      N        A            01-APR-1995             31-DEC-2099
             154591             Accum Amort Vehicles                      Y        A            01-APR-1995             31-DEC-2099
           15509              Accum Amort - Capital Leases                N        A            01-APR-1995             31-DEC-2099
             155091             Accum Amort - Capital Leases              Y        A            01-APR-1995             31-DEC-2099
           15559              Accum Amort - Library Books                 N        A            01-APR-1995             31-DEC-2099
             155591             Accum Amort - Library Books               Y        A            01-APR-1995             31-DEC-2099
           15609              Accum Amort Parking Lots                    N        A            01-APR-1995             31-DEC-2099
             156091             Accum Amort - P.Lots & Road Improve       Y        A            01-MAY-2007             31-DEC-2099
           15659              Accum Amort - Systems Renewal               N        A            01-APR-1995             31-DEC-2099
             156591             Accum Amort - Systems Renewal             Y        A            01-APR-1995             31-DEC-2099
           15859              Accum Amort - ESA                           N        A            01-APR-1995             31-DEC-2099
             158591             Accum Amort - ESA                         Y        A            01-APR-1995             31-DEC-2099
  16                    Long Term Investments                                                   01-APR-1995             31-DEC-2099
       160                Long Term Investments                           N        A            01-APR-1995             31-DEC-2099
         1601               Investments in Subsidiaries                   N        A            01-APR-1995             31-DEC-2099
           16010              Investments in Subsidiaries                 N        A            01-APR-1995             31-DEC-2099
             160101             Investment - Subsidiary                   Y        A            01-APR-1995             31-DEC-2099
             160102             Smartpark Shares                          Y        A            01-APR-1995             31-DEC-2099
             160103             Investment in Triumf                      Y        A            01-APR-2010             31-DEC-2099
         1605               Inverstments - Operating                      N        A            01-APR-1995             31-DEC-2099
           16050              Investments - Operating                     N        A            01-APR-1995             31-DEC-2099
             160501             Investments Operating Bonds               Y        A            02-JUN-2016             31-DEC-2099
             160502             Invest. Operating Preferred Shares        Y        A            01-APR-2015             31-DEC-2099
         1610               Investments-T&E UIT                           N        A            01-APR-1995             31-DEC-2099
           16101              AMI                                         N        A            01-APR-1995             31-DEC-2099
             161001             Cidel - Cdn Bond                          Y        A            21-FEB-2017             31-DEC-2099
             161002             AMI- Cdn Equities                         Y        A            01-APR-1995             31-DEC-2099
             161003             AMI- US Equities                          Y        A            01-APR-1995             31-DEC-2099
           16102              Common Fund                                 N        A            01-APR-1995             31-DEC-2099
             161021             US Equities Core                          Y        A            01-APR-1995             31-DEC-2099
             161022             US Equities Small Cap                     Y        A            01-APR-1995             31-DEC-2099
             161023             NNA Equities                              Y        A            01-APR-1995             31-DEC-2099
           16103              Great West Life                             N        A            01-APR-1995             31-DEC-2099
             161031             GWL Real Estate Fund                      Y        A            26-FEB-2007             31-DEC-2099
           16104              Allocate Investments to Endowment           N        A            01-MAY-2015             31-DEC-2099
             161041             Allocate Investments to Endowment         Y        A            01-MAY-2015             31-DEC-2099
           16106              Burgundy                                    N        A            01-APR-2008             31-DEC-2099
             161061             Burgundy - Cdn Equities                   Y        A            01-APR-2008             31-DEC-2099
             161062             Burgundy - EAFE Equities                  Y        A            01-APR-2008             31-DEC-2099
           16107              JP Morgan                                   N        A            01-APR-1995             31-DEC-2099
             161071             JP Morgan - US Equities                   Y        A            01-APR-1995             31-DEC-2099
           16108              Endowment Fund Investments                  N        A            31-MAR-2015             31-DEC-2099
             161081             Endowment Fund Investments                Y        A            31-MAR-2015             31-DEC-2099
           16110              Cash and Cash Equiv - UIT Managers          N        A            01-APR-2016             31-DEC-2099
             161101             Cash - UIT Managers                       Y        A            01-APR-2016             31-DEC-2099
             161102             Cash Equiv - UIT Managers                 Y        A            01-APR-2016             31-DEC-2099
         1615               Investments-T&E Specifics                     N        A            01-APR-1995             31-DEC-2099
           16105              Trust & Endowmnt Invstmnts-Specif           N        A            01-APR-1995             31-DEC-2099
             161051             Investments Specific >365 days            Y        A            02-JUN-2016             31-DEC-2099
             161052             Gifts of Shares - Clearing                Y        A            01-APR-1995             31-DEC-2099
             161053             Allocate Investments to Capital           Y        A            01-MAY-2015             31-DEC-2099
             161054             Jarislowsky Equities                      Y        A            01-APR-2006             31-DEC-2099
           16109              Capital Trust Investments                   N        A            31-MAR-2015             31-DEC-2099
             161099             Capital Trust Investments                 Y        A            31-MAR-2015             31-DEC-2099
         1620               Investments-Staff Benefits                    N        A            01-APR-1995             31-DEC-2099
           16201              GWL Investments                             N        A            01-APR-1995             31-DEC-2099
             162011             Canadian Bond                             Y        A            01-APR-1995             31-DEC-2099
             162012             Canadian Equities                         Y        A            01-APR-1995             31-DEC-2099
             162013             US Equities                               Y        A            01-APR-1995             31-DEC-2099
             162014             International Equities                    Y        A            01-APR-1995             31-DEC-2099
             162015             Mortgage Funds                            Y        A            01-APR-1995             31-DEC-2099
             162016             Cash Equivalents                          Y        A            01-APR-1995             31-DEC-2099
             162017             Real Estate                               Y        A            01-APR-1995             31-DEC-2099
             162018             GWL Transactions                          Y        A            01-APR-1995             31-DEC-2099
             162019             Diversified/Balanced                      Y        A            01-APR-2014             31-DEC-2099
         1630               Investments-Capital Fund                      N        A            01-APR-1995             31-DEC-2099
           16300              Investments-Capital Fund                    N        A            01-APR-1995             31-DEC-2099
             162300             Sinking Fund Assets-Investments           Y        A            01-APR-1995             31-DEC-2099
  17                    Long Term Receivables                                                   01-APR-1995             31-DEC-2099
       170                Long Term Receivables                           N        A            01-APR-1995             31-DEC-2099
         1701               Long Term Receivables                         N        A            01-APR-1995             31-DEC-2099
           17010              Long Term Receivables                       N        A            01-APR-1995             31-DEC-2099
             170001             Loan Receivable- SPDC                     Y        A            01-APR-1995             31-DEC-2099
             170002             Loan Receivable- UMSU                     Y        A            01-APR-1995             31-DEC-2099
             170003             Prom Note Receivable- SPDC                Y        A            01-APR-1995             31-DEC-2099
             170004             SmartPark Project Loan #2                 Y        A            01-APR-1995             31-DEC-2099
             170005             Prom Note Rec. - Dr. Iacopino             Y        A            01-APR-1995             31-DEC-2099
             170006             Loan Receivable-Triple B Ph I             Y        A            05-MAY-2015             31-DEC-2099
             170007             Aramark Bistro Project                    Y        A            01-APR-2009             31-DEC-2099
             170008             Loan Receivable-Triple B Ph II            Y        A            05-MAY-2015             31-DEC-2099
             170009             Loan Receivable-Triple B Due 2016         Y        A            01-APR-2014             31-DEC-2099
       171                Internal Loan LT Receivables                    N        A            01-APR-2007             31-DEC-2099
         1711               Internal Loan LT Receivables                  N        A            01-APR-2007             31-DEC-2099
           17110              Internal Loan LT Receivables                N        A            01-APR-2007             31-DEC-2099
             171101             Internal Loan-Ancillary FG Parkade        Y        A            23-SEP-2011             31-DEC-2099
             171102             Internal Loan – Smartpark #1              Y        A            01-APR-2007             31-DEC-2099
             171103             Internal Loan – Smartpark #2              Y        A            01-APR-2007             31-DEC-2099
             171104             Internal Leases – Copiers                 Y        A            01-APR-2007             31-DEC-2099
             171105             Internal Leases – Computers               Y        A            01-APR-2007             31-DEC-2099
             171106             Internal Leases – Other Equipment         Y        A            01-APR-2007             31-DEC-2099
             171107             Internal Loan - Bison Walkway             Y        A            01-APR-2007             31-DEC-2099
             171108             COGRAD Project Loan                       Y        A            03-DEC-2015             31-DEC-2099
             171109             Internal Loan-Max Bell Renovations        Y        A            01-APR-2017             31-DEC-2099
  18                    Pension Fund Assets                                                     01-APR-1995             31-DEC-2099
       180                Pension Fund Assets                             N        A            01-APR-1995             31-DEC-2099
         1810               Pension Fund Assets                           N        A            01-APR-1995             31-DEC-2099
           18100              Pension Fund Assets                         N        A            01-APR-1995             31-DEC-2099
             181001             Invests. GWL 10977GP                      Y        A            01-APR-1995             31-DEC-2099
             181002             Invests. GWL 10977A                       Y        A            01-APR-1995             31-DEC-2099
             181003             Transaction Acct                          Y        A            01-APR-1995             31-DEC-2099
             181004             McLean Budden Cdn EQ                      Y        A            01-APR-1995             31-DEC-2099
             181005             Putnam EAFE                               Y        A            01-APR-1995             31-DEC-2099
             181006             JR Senecal Cdn EQ                         Y        A            01-APR-1995             31-DEC-2099
             181009             McLean Budden FI                          Y        A            01-APR-1995             31-DEC-2099
             181011             Knight Bain Fixed Inc                     Y        A            01-APR-1995             31-DEC-2099
             181012             Invests - Dietche Field                   Y        A            01-APR-1995             31-DEC-2099
             181014             Scudder Kemper                            Y        A            01-APR-1995             31-DEC-2099
             181015             Intech - Barra                            Y        A            01-APR-1995             31-DEC-2099
             181016             LSV Asset Mgmt                            Y        A            01-APR-1995             31-DEC-2099
             181017             Julius Baer                               Y        A            01-APR-1995             31-DEC-2099
             181018             Reed C & B US Eq.                         Y        A            01-APR-2006             31-DEC-2099
             181019             Foyston, G & P Cdn Eq.                    Y        A            01-APR-2006             31-DEC-2099
             181020             Beutal Goodman                            Y        A            01-APR-2009             31-DEC-2099
20                    Liabilities                                                               01-APR-1995             31-DEC-2099
  21                    Current Liabilities                                                     01-APR-1995             31-DEC-2099
       210                Accounts Payable                                N        A            01-APR-1995             31-DEC-2099
         2101               Accounts Payable                              N        A            01-APR-1995             31-DEC-2099
           21010              Trade Accounts Payable                      N        A            01-APR-1995             31-DEC-2099
             210101             A/P Control Cdn Funds                     Y        A            01-APR-1995             31-DEC-2099
             210102             A/P Control US Funds                      Y        A            01-APR-1995             31-DEC-2099
             210103             Bank of America Foreign Clearing          Y        A            01-APR-1995             31-DEC-2099
             210104             Unidentified Credit Notes                 Y        A            01-APR-1995             31-DEC-2099
             210105             A/P Capital Holdbacks                     Y        A            01-APR-1995             31-DEC-2099
             210106             Exchange Account                          Y        A            01-APR-1995             31-DEC-2099
             210107             US Dollar Exchange Account                Y        A            01-APR-1995             31-DEC-2099
             210110             Legacy A/P Control Cdn Funds              Y        A            01-APR-1995             31-DEC-2099
             210111             Legacy A/P Control US Funds               Y        A            01-APR-1995             31-DEC-2099
             210115             Walker Book Store Credits                 Y        A            01-APR-1995             31-DEC-2099
             210116             Due to PHDA                               Y        A            01-APR-2014             31-DEC-2099
             210152             Exchange US$ Accounts Payable             Y        A            01-APR-1995             31-DEC-2099
           21020              Accrued Accounts Payable                    N        A            01-APR-1995             31-DEC-2099
             210201             Misc Year End Accruals                    Y        A            07-MAR-2007             31-DEC-2099
             210202             Accts. Payable-Yr End PO accr PPEM        Y        A            01-APR-1995             31-DEC-2099
             210203             Year End PPEM Invoice Accrual             Y        A            01-APR-1995             31-DEC-2099
           21021              Accrued Loan Interest                       N        A            01-APR-2015             31-DEC-2099
             210210             Accrued Loan Interest                     Y        A            01-APR-2015             31-DEC-2099
           21025              A/P Employee                                N        A            01-APR-1995             31-DEC-2099
             210251             Payroll In Trust- GT                      Y        A            01-APR-1995             31-DEC-2099
           21035              A/P Deposits                                N        A            01-APR-1995             31-DEC-2099
             210350             Locker & Towel Deposits-Joe Doupe         Y        A            26-JAN-2017             31-DEC-2099
             210351             Key Deposits NRI                          Y        A            01-APR-1995             31-DEC-2099
             210352             Lock & Towel Deposits-Fort Garry          Y        A            26-JAN-2017             31-DEC-2099
             210353             Lock Deposits-Fine Arts                   Y        A            01-APR-1995             31-DEC-2099
             210354             Key Deposit-Economics                     Y        A            01-APR-1995             31-DEC-2099
             210355             Key Deposit-HNS                           Y        A            07-APR-2016             31-DEC-2099
             210357             Key Deposit-Electrical Engineering        Y        A            01-APR-1995             31-DEC-2099
             210358             Key Deposit-U.College                     Y        A            01-APR-1995             31-DEC-2099
             210359             Joe Doupe Default Fee Deposit             Y        A            20-AUG-2010             31-DEC-2099
             210360             Key Deposit Social Work                   Y        A            01-APR-1995             31-DEC-2099
             210362             Building Access Key Deposit               Y        A            01-APR-1995             31-DEC-2099
             210363             Security Deposits Rental Properties       Y        A            01-APR-1995             31-DEC-2099
             210364             Dairy Science Lease Deposit               Y        A            01-APR-1995             31-DEC-2099
             210365             Parking-Power Fund Deposit                Y        A            01-APR-1995             31-DEC-2099
             210366             Residence Deposits                        Y        A            27-JAN-2009             31-DEC-2099
             210367             Special Fund Cust Deposits                Y        A            01-APR-1995             31-DEC-2099
             210370             Key Deposit Bannatyne Duplicat. Ctr       Y        A            01-APR-1995             31-DEC-2099
             210371             Key Deposit Biosystems                    Y        A            01-APR-1995             31-DEC-2099
             210372             Fort Garry Default Fee Deposit            Y        A            20-AUG-2010             31-DEC-2099
             210373             Key Account- Dean's Ofc Environment       Y        A            01-APR-2007             31-DEC-2099
             210374             Music - Key/Default Deposits              Y        A            01-APR-2009             31-DEC-2099
             210375             Physics - Key/Default Deposits            Y        A            01-APR-2009             31-DEC-2099
             210376             Biological Sci - Key/Dflt Deposits        Y        A            01-APR-2009             31-DEC-2099
             210377             SMR - Key Deposits                        Y        A            01-APR-2009             31-DEC-2099
             210378             Key Deposits - Engineering                Y        A            01-APR-2009             31-DEC-2099
             210379             RCFFN Grad Carrel Deposit                 Y        A            01-APR-2016             31-DEC-2099
             210380             Key Deposits - Geological Sciences        Y        A            01-APR-2017             31-DEC-2099
           21045              A/P GST                                     N        A            01-APR-1995             31-DEC-2099
             210451             GST Basic Disability                      Y        A            01-APR-1995             31-DEC-2099
             210452             GST COLA Disability                       Y        A            01-APR-1995             31-DEC-2099
             210453             GST Dental Full Time                      Y        A            01-APR-1995             31-DEC-2099
             210454             GST Dental Part Time                      Y        A            01-APR-1995             31-DEC-2099
             210455             GST Dental Retirees                       Y        A            01-APR-1995             31-DEC-2099
             210456             GST Univ Pen Res Fund                     Y        A            01-APR-1995             31-DEC-2099
             210457             GST University PRA Acct                   Y        A            01-APR-1995             31-DEC-2099
             210458             GST Dental St B College                   Y        A            01-APR-1995             31-DEC-2099
             210459             GST Univ Ben Res Fund                     Y        A            01-APR-1995             31-DEC-2099
             210460             GST Dental Res. GWL                       Y        A            01-APR-1995             31-DEC-2099
             210461             GST Deferred Compensation                 Y        A            01-APR-1995             31-DEC-2099
             210462             GST Collected                             Y        A            01-APR-1995             31-DEC-2099
             210463             GST Rebate - Petty Cash                   Y        A            01-APR-1995             31-DEC-2099
             210464             GST Self Assessed                         Y        A            01-APR-1995             31-DEC-2099
           21055              A/P PST                                     N        A            01-APR-1995             31-DEC-2099
             210551             Manitoba Sales Tax                        Y        A            01-APR-1995             31-DEC-2099
           21060              A/P HST                                     N        A            01-APR-1995             31-DEC-2099
             210600             Harmonized Sales Tax                      Y        A            01-APR-1995             31-DEC-2099
           21065              A/P Other Taxes                             N        A            01-APR-2006             31-DEC-2099
             210651             Winnipeg Accommodation Tax                Y        A            12-JUN-2008             31-DEC-2099
           21075              A/P Staff Benefits                          N        A            01-APR-1995             31-DEC-2099
             210751             Dependant Insurance                       Y        A            01-APR-1995             31-DEC-2099
             210752             GWL Group Insurance                       Y        A            01-APR-1995             31-DEC-2099
             210753             A D & D                                   Y        A            01-APR-1995             31-DEC-2099
             210754             Supplementary Health                      Y        A            01-APR-1995             31-DEC-2099
             210755             Dental Plan 1981                          Y        A            01-APR-1995             31-DEC-2099
             210756             Opt. Life Ins                             Y        A            01-APR-1995             31-DEC-2099
             210758             GFT ER Pens Cont                          Y        A            01-APR-1995             31-DEC-2099
             210759             Spending Acc't Benefit                    Y        A            01-APR-1995             31-DEC-2099
             210760             GFT Excess Pension Cont.                  Y        A            01-APR-1995             31-DEC-2099
             210761             Pension Plan 1993                         Y        A            01-APR-1995             31-DEC-2099
             210762             GWL Group Disability                      Y        A            01-APR-1995             31-DEC-2099
             210763             L.T.D. - C.O.L.A.                         Y        A            01-APR-1995             31-DEC-2099
             210764             Pension Plan Termination Credits          Y        A            01-APR-1995             31-DEC-2099
             210765             Retired Suppl 100% E'ee                   Y        A            01-APR-1995             31-DEC-2099
             210766             Retired Suppl 50% E'ee                    Y        A            01-APR-1995             31-DEC-2099
             210767             Retired Dental 100% E'ee                  Y        A            01-APR-1995             31-DEC-2099
             210768             Retired Dental 50% E'ee                   Y        A            01-APR-1995             31-DEC-2099
             210769             Misc Staff Benefit Expenses               Y        A            01-APR-1995             31-DEC-2099
             210770             UIC Premium Reduction EE Share            Y        A            01-APR-1995             31-DEC-2099
             210771             GWL - EAP                                 Y        A            01-APR-1995             31-DEC-2099
           21100              A/P Miscellaneous                           N        A            01-APR-1995             31-DEC-2099
             103104             Beckman Clearing                          Y        A            30-APR-2007             31-DEC-2099
             103105             AMEX Travel Clearing                      Y        A            30-APR-2007             31-DEC-2099
             103106             P-Card Clearing                           Y        A            30-APR-2007             31-DEC-2099
             103115             Bank of America Foreign Draft Clrng       Y        A            30-APR-2007             31-DEC-2099
             103166             Visa Airline Booking Card Clearing        Y        A            30-APR-2007             31-DEC-2099
             210368             SOCAN                                     Y        A            13-JUL-2011             31-DEC-2099
             211001             UIT Accruals                              Y        A            01-APR-1995             31-DEC-2099
             211002             Carlson Wagonlit Travel Ticket Fees       Y        A            28-APR-2009             31-DEC-2099
             211003             AMEX Ticket Fees                          Y        A            01-APR-1995             31-DEC-2099
             211005             Carlson Wagonlit Trvl Clearing Acct       Y        A            28-APR-2009             31-DEC-2099
             211006             AMEX Travel Clearing Acct                 Y        A            01-APR-1995             31-DEC-2099
             211007             Postal Customs                            Y        A            01-APR-1995             31-DEC-2099
             211008             Early Payment Discounts- Cdn              Y        A            01-APR-1995             31-DEC-2099
             211009             Early Payment Discounts- US               Y        A            01-APR-1995             31-DEC-2099
             211010             Stale-Dated Cheques                       Y        A            01-APR-1995             31-DEC-2099
             211012             AP - Year End ReClass                     Y        A            01-APR-2008             31-DEC-2099
             211014             Human Ecology-Child Dev Dep.              Y        A            01-APR-1995             31-DEC-2099
             211015             Man. Health Research Council Dep          Y        A            01-APR-1995             31-DEC-2099
             211016             Student Health Ins-Internat'l Stdts       Y        A            01-APR-1995             31-DEC-2099
             211019             Rsch Grant In Lieu of Salary-Wilson       Y        A            01-APR-1995             31-DEC-2099
             211020             Rsch Grt In Lieu Of Salary-Labella        Y        A            01-APR-1995             31-DEC-2099
             211021             Ctr for Global Pub Hlth Contingency       Y        A            16-APR-2010             31-DEC-2099
             211022             IUPAP                                     Y        A            01-APR-1995             31-DEC-2099
             211023             Property Tax Accrual                      Y        A            01-APR-1995             31-DEC-2099
             211024             Residence Meal Plans due to Aramark       Y        A            25-JAN-2008             31-DEC-2099
             211026             SIM Short term- Clearing- ICS             Y        A            01-APR-1995             31-DEC-2099
             211027             SIM Long term- Clearing- ICS              Y        A            01-APR-1995             31-DEC-2099
             211028             St. Andrew's College Flow Through         Y        A            01-APR-1995             31-DEC-2099
             211033             Smartpark-AP & Accrued Liabilities        Y        A            08-SEP-2011             31-DEC-2099
             211034             Catering-Aramark - 100%                   Y        A            01-APR-1995             31-DEC-2099
             211035             Conference-Versa - 90%                    Y        A            01-APR-1995             31-DEC-2099
             211036             Dorsett College Fees                      Y        A            01-APR-1995             31-DEC-2099
             211037             Student Health Insurance Payments         Y        A            01-APR-1995             31-DEC-2099
             211038             Student Fees&Tuition Collct Ext Org       Y        A            01-APR-1995             31-DEC-2099
             211039             Aramark External 100% GST Recovery        Y        A            01-APR-1995             31-DEC-2099
             211040             Tax Recovery                              Y        A            01-APR-2007             31-DEC-2099
             211041             Other - current liability                 Y        A            01-APR-2007             31-DEC-2099
             211042             Interest Adjustment Payable               Y        A            01-APR-2007             31-DEC-2099
             211043             Payable to Subsidiary                     Y        A            01-APR-2007             31-DEC-2099
             211044             Visa Payment Clearing                     Y        A            01-APR-2007             31-DEC-2099
             211045             Smartpark Windup Clearing Account         Y        A            01-APR-2007             31-DEC-2099
             211046             Shred It Clearing                         Y        A            01-APR-2014             31-DEC-2099
             211047             Culligan Clearing                         Y        A            01-APR-2014             31-DEC-2099
             211048             Music EDI                                 Y        A            01-APR-2014             31-DEC-2099
             211049             Year End Accruals-Fac of Health Sci       Y        A            01-APR-2014             31-DEC-2099
           21200              UMSU                                        N        A            01-APR-1995             31-DEC-2099
             211013             University College Res Stdnt Assoc        Y        A            12-APR-2017             31-DEC-2099
             212001             UMSU Dental Plan                          Y        A            01-APR-1995             31-DEC-2099
             212002             UMSU Medical Plan                         Y        A            01-APR-1995             31-DEC-2099
             212003             UMSU Student Organization Fees            Y        A            01-APR-1995             31-DEC-2099
             212006             UMSU Health & Dental Plan Admin           Y        A            01-APR-1995             31-DEC-2099
             212007             UMSU - A. V. Mauro Res Stdnt Assn         Y        A            01-APR-1995             31-DEC-2099
             212008             St. Paul's College Membership Fees        Y        A            11-MAY-2010             31-DEC-2099
             212009             College Fees - St. John's                 Y        A            13-APR-2007             31-DEC-2099
             212010             UMSU-Pembina/Speechly Res House Com       Y        A            30-APR-2012             31-DEC-2099
             212013             UMSU Flat Fees                            Y        A            01-APR-1995             31-DEC-2099
             212014             UMSU - U-Pass                             Y        A            01-APR-2016             31-DEC-2099
           21205              GSA                                         N        A            01-APR-1995             31-DEC-2099
             212051             GSA Student Fees                          Y        A            01-APR-1995             31-DEC-2099
             212052             GSA Student Levy Fees                     Y        A            01-APR-1995             31-DEC-2099
             212053             GSA Student Faculty Fees                  Y        A            01-APR-1995             31-DEC-2099
           21210              Budgets & Grants Holding Accts              N        A            01-APR-1995             31-DEC-2099
             212101             Holding Acct FG Grant Supervisor          Y        A            01-APR-1995             31-DEC-2099
             212102             Hold'g Acct Bann Grant Accountant 1       Y        A            01-APR-1995             31-DEC-2099
             212103             Holding Acct FG Grant Accountant 1        Y        A            01-APR-1995             31-DEC-2099
             212104             Holding Acct Budget Supervisor            Y        A            01-APR-1995             31-DEC-2099
             212105             Holding Acct Asst Mgr Bdgts & Grnts       Y        A            01-APR-1995             31-DEC-2099
             212106             Holding FG Grant Advances                 Y        A            01-APR-1995             31-DEC-2099
             212107             Holding Acct MIF                          Y        A            01-APR-1995             31-DEC-2099
             212108             Holding Acct Bann Grant Supervisor        Y        A            01-APR-1995             31-DEC-2099
             212109             Hold'g Acct Bann Grant Accountant 2       Y        A            01-APR-1995             31-DEC-2099
             212110             Holding Institutional Grant Suprvsr       Y        A            01-APR-1995             31-DEC-2099
             212111             Holding Institutional Grant Acctant       Y        A            01-APR-1995             31-DEC-2099
             212112             Holding Acct FG Grant Accountant 2        Y        A            01-APR-1995             31-DEC-2099
             212113             Holding Acct Budget Accountant 1          Y        A            01-APR-1995             31-DEC-2099
             212114             Holding Acct Budget Accountant 2          Y        A            01-APR-1995             31-DEC-2099
             212115             Holding Acct FG Grant Accountant 3        Y        A            01-APR-2006             31-DEC-2099
             212116             Hold'g Acct Bann Grant Accountant 3       Y        A            01-APR-2006             31-DEC-2099
             212117             Holding MIF - Surplus Funds               Y        A            01-APR-2009             31-DEC-2099
             212118             Holding - MB Hydro resid funds            Y        A            01-APR-2009             31-DEC-2099
             212119             Hold'g Rsch Funds Committed to PHDA       Y        A            01-APR-2009             31-DEC-2099
           21220              Payroll - Receiver General                  N        A            01-APR-1995             31-DEC-2099
             212201             Income Tax - Honorariums                  Y        A            01-APR-1995             31-DEC-2099
             212202             Income Tax 2002                           Y        A            01-APR-1995             31-DEC-2099
             212203             Income Tax - 2003                         Y        A            01-APR-1995             31-DEC-2099
             212204             Year-End Payroll Reclass                  Y        A            01-APR-1995             31-DEC-2099
             212205             CPP Pension 2003                          Y        A            01-APR-1995             31-DEC-2099
             212206             Employ. Ins. 2003                         Y        A            01-APR-1995             31-DEC-2099
             212207             CPP                                       Y        A            08-JAN-2008             31-DEC-2099
             212208             Employment Insurance                      Y        A            08-JAN-2008             31-DEC-2099
             212209             Prev Yr Canada Rev Agency                 Y        A            01-APR-1995             31-DEC-2099
             212210             Income Tax                                Y        A            08-JAN-2008             31-DEC-2099
             212212             CPP 2005                                  Y        A            01-APR-1995             31-DEC-2099
             212213             E I 2005                                  Y        A            01-APR-1995             31-DEC-2099
           21230              Payroll - Pay Levy                          N        A            01-APR-1995             31-DEC-2099
             212301             P. of M. Payroll Levy                     Y        A            01-APR-1995             31-DEC-2099
             212302             Pay Levy Undistributed                    Y        A            01-APR-1995             31-DEC-2099
           21240              Payroll- Other                              N        A            01-APR-1995             31-DEC-2099
             212401             Union Dues                                Y        A            01-APR-1995             31-DEC-2099
             212402             Misc Payroll Deductions                   Y        A            01-APR-1995             31-DEC-2099
             212403             Athletic Membership Dues                  Y        A            01-APR-1995             31-DEC-2099
             212404             United Way                                Y        A            01-APR-1995             31-DEC-2099
             212405             Room & Board Clearing                     Y        A            01-APR-1995             31-DEC-2099
             212406             Man. Heart Foundation                     Y        A            01-APR-1995             31-DEC-2099
             212407             Bk Acct. Deduction                        Y        A            01-APR-1995             31-DEC-2099
             212408             Canada Savings Bond                       Y        A            01-APR-1995             31-DEC-2099
             212409             RRSP Group Plan                           Y        A            01-APR-1995             31-DEC-2099
             212410             U.M.F.A.                                  Y        A            01-APR-1995             31-DEC-2099
             212411             Faculty Club Fees                         Y        A            01-APR-1995             31-DEC-2099
             212412             Property Insurance                        Y        A            01-APR-1995             31-DEC-2099
             212414             Campus Development Initiative             Y        A            01-APR-1995             31-DEC-2099
             212416             Nunavut Payroll Tax                       Y        A            01-APR-1995             31-DEC-2099
             212418             Parking Deductions                        Y        A            01-APR-1995             31-DEC-2099
             212419             Teach Retir & Fnd Pen.                    Y        A            01-APR-1995             31-DEC-2099
             212420             WCB Manitoba                              Y        A            01-APR-2006             31-DEC-2099
             212421             WCB Nunavut                               Y        A            01-APR-2006             31-DEC-2099
             212422             Retiremt Allowce RAP-UMFA Current         Y        A            01-APR-2016             31-DEC-2099
       214                Unearned Revenue                                N        A            01-APR-1995             31-DEC-2099
         2140               Unearned Revenue                              N        A            01-APR-1995             31-DEC-2099
           21400              Unearned Revenue                            N        A            01-APR-1995             31-DEC-2099
             214001             Unearned Revenue - Dorsett College        Y        A            01-APR-1995             31-DEC-2099
             214002             Unearned Revenue - Grad Ortho Dep         Y        A            01-APR-1995             31-DEC-2099
             214003             Unearned Revenue - Operating              Y        A            01-APR-1995             31-DEC-2099
             214004             Unearned Revenue - SUAC                   Y        A            01-APR-1995             31-DEC-2099
             214005             Unearned Revenue - CISAS                  Y        A            01-APR-1995             31-DEC-2099
             214006             Unearned Revenue - FKRM                   Y        A            26-JAN-2017             31-DEC-2099
             214007             Unearned Revenue - ELC                    Y        A            01-APR-1995             31-DEC-2099
             214008             Unearned Revenue - UMC                    Y        A            01-APR-1995             31-DEC-2099
             214009             Unearned Revenue - Dent Grad Dep          Y        A            01-APR-1995             31-DEC-2099
             214010             Unearned Revenue-Inst of Student Ex       Y        A            01-APR-2009             31-DEC-2099
             214012             Unearned Revenue - MBA MB Deposits        Y        A            01-APR-1995             31-DEC-2099
             214013             Unearned Revenue-Future Sess'n Fees       Y        A            01-APR-1995             31-DEC-2099
             214014             Unearned Revenue-UNLA (Morelia) Dep       Y        A            01-APR-1995             31-DEC-2099
             214015             Unearned Revenue-Inc Mgmt Prgrms          Y        A            01-APR-1995             31-DEC-2099
             214016             Unearned Revenue-Web Based Prgrms         Y        A            01-APR-1995             31-DEC-2099
             214017             Unearned Revenue-Gift Certs FKRM          Y        A            26-JAN-2017             31-DEC-2099
             214018             Unearned Revenue - Other                  Y        A            01-APR-2007             31-DEC-2099
             214019             Unearned Revenue - Itaipu Contract        Y        A            01-APR-2007             31-DEC-2099
             214020             RSDA Nigeria Tuition                      Y        A            01-APR-2008             31-DEC-2099
             214021             Unearned Revenue - Challenges Prog        Y        A            01-APR-2008             31-DEC-2099
             214022             Unearned Revenue - Tax Recovery           Y        A            28-APR-2011             31-DEC-2099
             214023             SmartPark Tenants Prepaid Rent            Y        A            01-APR-2009             31-DEC-2099
             214024             Unearned Revenue-Music Hall Rental        Y        A            01-APR-2009             31-DEC-2099
             214025             Unearned revenue - Smartpark              Y        A            01-APR-2009             31-DEC-2099
             214026             Unearned Rev - Dentistry Mobile Van       Y        A            14-MAR-2012             31-DEC-2099
             214027             Unearned Revenue - Maple Ed/RSSDA         Y        A            01-APR-2007             31-DEC-2099
             214028             Unearned Revenue - Prep Music             Y        A            01-APR-2007             31-DEC-2099
             214029             Unearned Revenue - Intelli                Y        A            01-APR-2016             31-DEC-2099
       215                Due to                                          N        A            01-APR-1995             31-DEC-2099
         2150               Due to                                        N        A            01-APR-1995             31-DEC-2099
           21500              Due to                                      N        A            01-APR-1995             31-DEC-2099
             215001             Due To Capital                            Y        A            01-APR-1995             31-DEC-2099
             215002             Due To Trust                              Y        A            01-APR-1995             31-DEC-2099
             215003             Due To Operating                          Y        A            01-APR-1995             31-DEC-2099
             215004             Due To Operating - Awards                 Y        A            01-APR-1995             31-DEC-2099
             215005             Due To Trust - US $                       Y        A            01-APR-1995             31-DEC-2099
             215006             Due To Staff Benefits                     Y        A            01-APR-1995             31-DEC-2099
       216                Vacation & Sick Leave Liability                 N        A            26-MAR-2013             31-DEC-2099
         2160               Vacation & Sick Leave Liability               N        A            26-MAR-2013             31-DEC-2099
           21600              Vacation & Sick Leave Liability             N        A            26-MAR-2013             31-DEC-2099
             212211             Arrears Advance                           Y        A            08-MAY-2007             31-DEC-2099
             216001             Unfunded Staff Benefits                   Y        A            01-APR-1995             31-DEC-2099
             216002             Sick Leave Liability                      Y        A            26-MAR-2013             31-DEC-2099
       217                Current Portion of Long Term Debt               N        A            01-APR-1995             31-DEC-2099
         2170               Current Portion of Long Term Debt             N        A            01-APR-1995             31-DEC-2099
           21700              Current Portion of Long Term Debt           N        A            01-APR-1995             31-DEC-2099
             217001             Current Portion of Long Term Debt         Y        A            01-APR-1995             31-DEC-2099
             217105             Current Portion- Residence  Loan          Y        A            01-APR-2005             31-DEC-2099
             217106             Current Portion- ESA Loan                 Y        A            01-APR-2005             31-DEC-2099
             217108             Current Portion- Prov Cap Loan            Y        A            01-APR-2005             31-DEC-2099
             217111             Current Portion - PHR Loan                Y        A            01-APR-2005             31-DEC-2099
             217114             Current portion – RTDS                    Y        A            01-APR-2005             31-DEC-2099
             217115             Current portion – Monsanto                Y        A            01-APR-2005             31-DEC-2099
             217116             Current Portion - ALC Loan                Y        A            01-APR-2014             31-DEC-2099
             217301             Current Portion- Cap Advances             Y        A            01-APR-2005             31-DEC-2099
             217302             Current Portion-COPSE Critc Funding       Y        A            01-APR-2007             31-DEC-2099
       219                Current Bank Loans                              N        A            01-APR-1995             31-DEC-2099
         2190               Current Bank Loans                            N        A            01-APR-1995             31-DEC-2099
           21900              Current Bank Loans                          N        A            01-APR-1995             31-DEC-2099
             219001             Parkade BA                                Y        A            01-APR-2005             31-DEC-2099
             219002             Construction Loan - ALC                   Y        A            01-APR-2005             31-DEC-2099
       220                Deferred Revenue Investment Pool                N        A            01-APR-1995             31-DEC-2099
         2200               Deferred Revenue Investment Pool              N        A            01-APR-1995             31-DEC-2099
           22000              Deferred Revenue Investment Pool            N        A            01-APR-1995             31-DEC-2099
             220000             Deferred Revenue Investment Pool          Y        A            01-APR-1995             31-DEC-2099
  23                    Long Term Liabilities                                                   01-APR-1995             31-DEC-2099
       230                Employee Future Benefits                        N        A            01-APR-1995             31-DEC-2099
         2301               Employee Future Benefits                      N        A            01-APR-1995             31-DEC-2099
           23010              Employee Future Benefits                    N        A            01-APR-1995             31-DEC-2099
             230001             Employee Future Benefits                  Y        A            01-APR-1995             31-DEC-2099
             230002             E'EE Future Ben LTD                       Y        A            01-APR-1995             31-DEC-2099
             230003             E'EE Future Ben PRA                       Y        A            01-APR-1995             31-DEC-2099
       231                Lease Obligations                               N        A            01-APR-1995             31-DEC-2099
         2311               Lease Obligations                             N        A            01-APR-1995             31-DEC-2099
           23110              Lease Obligations                           N        A            01-APR-1995             31-DEC-2099
             231101             Capital Lease Obligations                 Y        A            01-APR-1995             31-DEC-2099
       232                Term Loans                                      N        A            01-APR-1995             31-DEC-2099
         2321               Term Loans and BA's                           N        A            01-APR-1995             31-DEC-2099
           23210              Term Loans                                  N        A            01-APR-1995             31-DEC-2099
             232102             Bank Loan Parkade                         Y        A            01-APR-1995             31-DEC-2099
             232103             Bank Loan UMSU Nursing                    Y        A            01-APR-1995             31-DEC-2099
             232104             Demand Loan Parkade                       Y        A            01-APR-1995             31-DEC-2099
             232105             Royal Bank BA Student Residence           Y        A            01-APR-1995             31-DEC-2099
             232106             Royal Bank BA MCW                         Y        A            01-APR-1995             31-DEC-2099
             232107             TD Bank BA - Parkade                      Y        A            01-APR-1995             31-DEC-2099
             232108             Provincial Capital Loan                   Y        A            01-APR-1995             31-DEC-2099
             232109             Ancillaries loan from Trust               Y        A            01-APR-2007             31-DEC-2099
             232110             COPSE-Critical Funding /Def'd Maint       Y        A            01-APR-2007             31-DEC-2099
             232111             PHR Loan                                  Y        A            01-APR-2007             31-DEC-2099
             232112             Loan Payable -Triple B Ph I               Y        A            05-MAY-2015             31-DEC-2099
             232113             Loan Payable - Triple B Ph II             Y        A            05-MAY-2015             31-DEC-2099
             232114             RBC Swap RTDS                             Y        A            01-APR-2009             31-DEC-2099
             232115             RBC Swap Monsanto                         Y        A            01-APR-2009             31-DEC-2099
             232116             ALC Loan                                  Y        A            01-APR-2014             31-DEC-2099
       233                Debentures                                      N        A            01-APR-1995             31-DEC-2099
         2331               Debentures                                    N        A            01-APR-1995             31-DEC-2099
           23310              Debentures                                  N        A            01-APR-1995             31-DEC-2099
             233101             Debentures                                Y        A            01-APR-1995             31-DEC-2099
       234                Net Capital Advances                            N        A            01-APR-1995             31-DEC-2099
         2341               Sinking Fund Assets                           N        A            01-APR-1995             31-DEC-2099
           23410              Sinking Fund Assets                         N        A            01-APR-1995             31-DEC-2099
             234101             Sinking Fund Cash                         Y        A            01-APR-1995             31-DEC-2099
             234102             Sinking Fund Investments                  Y        A            01-APR-1995             31-DEC-2099
         2343               Capital Advances                              N        A            01-APR-1995             31-DEC-2099
           23430              Capital Advances                            N        A            01-APR-1995             31-DEC-2099
             234301             Capital Advances                          Y        A            01-APR-1995             31-DEC-2099
       235                Other - Long Term Liability                     N        A            01-APR-1995             31-DEC-2099
         2351               Other - Long Term Liability                   N        A            01-APR-1995             31-DEC-2099
           23510              Other - Long Term Liability                 N        A            01-APR-1995             31-DEC-2099
             235101             Other - Long Term Liability               Y        A            01-APR-1995             31-DEC-2099
             235102             Prov of MB Loan Int Payable - PH I        Y        A            04-JUN-2012             31-DEC-2099
             235103             Fair Value of Financial Instruments       Y        A            01-APR-2010             31-DEC-2099
             235104             Monsanto Deposit with Smartpark           Y        A            01-APR-2010             31-DEC-2099
             235105             Prov of MB Loan Int Payable - PH II       Y        A            04-JUN-2012             31-DEC-2099
             235106             Retiremt Allowce RAP-UMFA Long Term       Y        A            01-APR-2016             31-DEC-2099
       236                Internal Loans                                  N        A            01-APR-2007             31-DEC-2099
         2361               Internal Loans                                N        A            01-APR-2007             31-DEC-2099
           23610              Internal Loans                              N        A            01-APR-2007             31-DEC-2099
             236101             Internal Loans-Ancillary FG Parkade       Y        A            23-SEP-2011             31-DEC-2099
             236102             Internal Loan – Smartpark #1              Y        A            01-APR-2007             31-DEC-2099
             236103             Internal Loan  - Smartpark #2             Y        A            01-APR-2007             31-DEC-2099
             236104             Internal Leases – Copiers                 Y        A            01-APR-2007             31-DEC-2099
             236105             Internal Leases – Computers               Y        A            01-APR-2007             31-DEC-2099
             236106             Internal Leases – Other Equipment         Y        A            01-APR-2007             31-DEC-2099
             236107             Internal Loan - Bison Walkway             Y        A            01-APR-2007             31-DEC-2099
             236108             COGRAD Project Loan                       Y        A            03-DEC-2015             31-DEC-2099
             236109             Internal Loan-Max Bell Renovations        Y        A            01-APR-2017             31-DEC-2099
       237                Pension Obligation                              N        A            01-APR-2007             31-DEC-2099
         2371               Pension Obligation                            N        A            01-APR-2007             31-DEC-2099
           23710              Pension Obligation                          N        A            01-APR-2007             31-DEC-2099
             237100             Pension Obligation                        Y        A            01-APR-2007             31-DEC-2099
  24                    Pension Fund Liabilities                                                01-APR-1995             31-DEC-2099
       240                Pension Fund Liabilities                        N        A            01-APR-1995             31-DEC-2099
         2410               Pension Fund Liabilities                      N        A            01-APR-1995             31-DEC-2099
           24101              Pension Fund Liabilities                    N        A            01-APR-1995             31-DEC-2099
             241001             Active Memb Acc EE 1970                   Y        A            01-APR-1995             31-DEC-2099
             241002             Active Memb Acc Univ 1970                 Y        A            01-APR-1995             31-DEC-2099
             241003             Active Memb Acc Vol 1970                  Y        A            01-APR-1995             31-DEC-2099
             241004             University General Acc                    Y        A            01-APR-1995             31-DEC-2099
             241005             Active Memb Acc EE 1993                   Y        A            01-APR-1995             31-DEC-2099
             241006             Active Memb Acc Univ 1993                 Y        A            01-APR-1995             31-DEC-2099
             241008             Invest Inc/Fees Clearing                  Y        A            01-APR-1995             31-DEC-2099
             241012             Active Memb EE G.F.T.                     Y        A            01-APR-1995             31-DEC-2099
             241013             Active Memb Univ GFT                      Y        A            01-APR-1995             31-DEC-2099
             241014             Active Memb. Vol. G.F.T.                  Y        A            01-APR-1995             31-DEC-2099
             241015             Active Memb Acc Vol 1993                  Y        A            01-APR-1995             31-DEC-2099
             241018             Plan Annuity 1993                         Y        A            01-APR-1995             31-DEC-2099
             241020             93 Pen GTD/Excess Fund                    Y        A            01-APR-1995             31-DEC-2099
             241021             Pensioner Solvency                        Y        A            01-APR-1995             31-DEC-2099
30                    Control Accounts                                                          01-APR-1995             31-DEC-2099
  31                    Control Accounts                                                        01-APR-1995             31-DEC-2099
       310                Control Accounts                                N        A            01-APR-1995             31-DEC-2099
         3101               Revenue Control                               N        A            01-APR-1995             31-DEC-2099
         3102               Prior Year Revenue Control                    N        A            01-APR-1995             31-DEC-2099
         3103               Budgeted Revenue Control                      N        A            01-APR-1995             31-DEC-2099
         3104               Prior Year Budgeted Revenue Control           N        A            01-APR-1995             31-DEC-2099
         3111               Expenditure Control                           N        A            01-APR-1995             31-DEC-2099
         3112               Prior Year Expenditure Control                N        A            01-APR-1995             31-DEC-2099
         3113               Budgeted Expenditure Control                  N        A            01-APR-1995             31-DEC-2099
         3114               Prior Year Budgeted Expense Control           N        A            01-APR-1995             31-DEC-2099
         3121               Transfer Control                              N        A            01-APR-1995             31-DEC-2099
         3122               Prior Year Transfer Control                   N        A            01-APR-1995             31-DEC-2099
         3123               Budgeted Transfer Control                     N        A            01-APR-1995             31-DEC-2099
         3124               Prior Year Budgeted Transfer Cntrl            N        A            01-APR-1995             31-DEC-2099
         3131               Encumbrance Control                           N        A            01-APR-1995             31-DEC-2099
         3132               Prior Year Encumbrance Control                N        A            01-APR-1995             31-DEC-2099
         3133               Reserve for Encumbrance                       N        A            01-APR-1995             31-DEC-2099
         3134               Prior Year Reserve for Encumbrance            N        A            01-APR-1995             31-DEC-2099
         3141               Reservation Control                           N        A            01-APR-1995             31-DEC-2099
         3142               Reservation Control Reserve                   N        A            01-APR-1995             31-DEC-2099
         3143               Budgeted Change to Fund Balance               N        A            01-APR-1995             31-DEC-2099
         3144               Prior Year Budgeted Change to F/B             N        A            01-APR-1995             31-DEC-2099
40                    Fund Balance                                                              01-APR-1995             31-DEC-2099
  41                    Fund Balance                                                            01-APR-1995             31-DEC-2099
       410                Fund Balance - Operating                        N        A            01-APR-1995             31-DEC-2099
         4100               Fund Balance - Operating                      N        A            01-APR-1995             31-DEC-2099
           41000              Fund Balance - Operating                    N        A            01-APR-1995             31-DEC-2099
             410100             Fund Balance - Operating                  Y        A            01-APR-1995             31-DEC-2099
       411                Fund Balance - Future Revenues                  N        A            01-APR-1995             31-DEC-2099
         4110               Fund Balance - Future Revenues                N        A            01-APR-1995             31-DEC-2099
           41100              Fund Balance - Future Revenues              N        A            01-APR-1995             31-DEC-2099
             411000             Fund Balance - Future Revenues            Y        A            01-APR-1995             31-DEC-2099
             411001             Fund Balance - Fut. Revenue- VPay         Y        A            01-APR-1995             31-DEC-2099
             411002             Fund Balance - Fut Revenues Pension       Y        A            01-APR-1995             31-DEC-2099
       412                Fund Balance - Provisions                       N        A            01-APR-1995             31-DEC-2099
         4120               Fund Balance - Provisions                     N        A            01-APR-1995             31-DEC-2099
           41200              Fund Balance - Provisions                   N        A            01-APR-1995             31-DEC-2099
             412000             Fund Balance - Provisions                 Y        A            01-APR-1995             31-DEC-2099
       413                Fund Balance - Staff Benefits                   N        A            01-APR-1995             31-DEC-2099
         4130               Fund Balance - Staff Benefits                 N        A            01-APR-1995             31-DEC-2099
           41300              Fund Balance - Staff Benefits               N        A            01-APR-1995             31-DEC-2099
             413000             Fund Balance - Staff Benefits             Y        A            01-APR-1995             31-DEC-2099
       414                Fund Balance - Capital                          N        A            01-APR-1995             31-DEC-2099
         4140               Fund Balance - Capital                        N        A            01-APR-1995             31-DEC-2099
           41400              Fund Balance - Capital                      N        A            01-APR-1995             31-DEC-2099
             414000             Fund Balance - Capital                    Y        A            01-APR-1995             31-DEC-2099
             414001             Fund Balance - CFI Capital                Y        A            01-APR-1995             31-DEC-2099
             414002             Fund Balance - Trust Capital              Y        A            01-APR-1995             31-DEC-2099
             415001             Fund Balance - CFI/MIF                    Y        A            13-APR-2012             31-DEC-2099
             416002             Fund Balance-Trust/Capital                Y        A            13-APR-2012             31-DEC-2099
       415                Fund Balance - Research                         N        A            01-APR-1995             31-DEC-2099
         4150               Fund Balance - Research                       N        A            01-APR-1995             31-DEC-2099
           41500              Fund Balance - Research                     N        A            01-APR-1995             31-DEC-2099
             415000             Fund Balance - Research                   Y        A            01-APR-1995             31-DEC-2099
             415002             Fund Balance - Special Purpose            Y        A            01-APR-1995             31-DEC-2099
       416                Fund Balance-Trust & Endowment                  N        A            01-APR-1995             31-DEC-2099
         4160               Fund Balance-Trust & Endowment                N        A            01-APR-1995             31-DEC-2099
           41600              Fund Balance-Trust & Endowment              N        A            01-APR-1995             31-DEC-2099
             416000             Fund Balance-Trust (UIT & Specific)       Y        A            01-APR-1995             31-DEC-2099
             416001             Fund Balance-Endwmt (UIT&Specific)        Y        A            01-APR-1995             31-DEC-2099
             416003             Fund Balance-Trust (221s)                 Y        A            01-APR-1995             31-DEC-2099
             416004             Fund Balance-Trust (222s)                 Y        A            01-APR-1995             31-DEC-2099
80                    Fund Transfers                                                            01-APR-1995             31-DEC-2099
  81                    Fund Transfers Out                                                      01-APR-1995             31-DEC-2099
       810                Fund Transfers Out                              N        A            01-APR-1995             31-DEC-2099
         8100               Fund Transfers Out                            N        A            01-APR-1995             31-DEC-2099
           81000              Fund Transfers Out                          N        A            01-APR-1995             31-DEC-2099
         8110               Employee Future Benefits                      N        A            01-APR-2016             31-DEC-2099
           81100              Employee Future Benefits                    N        A            01-APR-2016             31-DEC-2099
             810158             O2FR-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             810159             SB2O-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             810174             FR2O-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             810175             O2SB-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             810194             O2SB-Emp. Future Benefits                 Y        A            05-APR-2017             31-DEC-2099
         8115               Benefit Prem Net of Emplr Contrib             N        A            01-APR-2016             31-DEC-2099
           81150              Benefit Prem Net of Emplr Contrib           N        A            01-APR-2016             31-DEC-2099
             810127             O2SB-Benefit Premiums                     Y        A            05-APR-2017             31-DEC-2099
             810160             SB2O-Benefit Refunds                      Y        A            05-APR-2017             31-DEC-2099
         8120               Funding of Capital Asset Additions            N        A            01-APR-2016             31-DEC-2099
           81200              Current Year Acquisitions                   N        A            01-APR-2016             31-DEC-2099
             810100             AN2C-Capital Asset Additions              Y        A            05-APR-2017             31-DEC-2099
             810101             AN2C-Capital Lease Obligations            Y        A            05-APR-2017             31-DEC-2099
             810117             O2C-Capital Asset Additions               Y        A            05-APR-2017             31-DEC-2099
             810118             O2C-Capital Lease Obligations             Y        A            05-APR-2017             31-DEC-2099
             810138             R2C-Capital Asset Additions               Y        A            05-APR-2017             31-DEC-2099
             810139             R2C-Capital Lease Obligations             Y        A            05-APR-2017             31-DEC-2099
             810149             S2C-Capital Asset Additions               Y        A            05-APR-2017             31-DEC-2099
             810150             S2C-Capital Lease Obligations             Y        A            05-APR-2017             31-DEC-2099
           81201              Other Funded Projects                       N        A            01-APR-2016             31-DEC-2099
             810183             O2C-Capital Projects-Central Source       Y        A            05-APR-2017             31-DEC-2099
           81202              Faculty and Unit Funded Projects            N        A            01-APR-2016             31-DEC-2099
             810102             AN2C-Capital Project Funding              Y        A            05-APR-2017             31-DEC-2099
             810119             O2C-Capital Proj. Funding by Units        Y        A            05-APR-2017             31-DEC-2099
             810135             P2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             810140             R2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             810151             S2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             810161             T2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             810166             T2TC-Support of Capital Projects          Y        A            05-APR-2017             31-DEC-2099
             810169             TC2C-Capital Project Funding              Y        A            05-APR-2017             31-DEC-2099
             810178             AN2P-Equipment                            Y        A            05-APR-2017             31-DEC-2099
         8125               Long Term Debt Repayment                      N        A            01-APR-2016             31-DEC-2099
           81250              Ancillaries                                 N        A            01-APR-2016             31-DEC-2099
             810103             AN2C-Debt Funding                         Y        A            05-APR-2017             31-DEC-2099
             810179             AN2C-Internal Loan Funding                Y        A            05-APR-2017             31-DEC-2099
             810195             AN2TC - Debt Servicing                    Y        A            05-APR-2017             31-DEC-2099
             810814             AN2C-Internal Loan Funding                Y        A            05-APR-2017             31-DEC-2099
           81251              Faculties                                   N        A            01-APR-2016             31-DEC-2099
             810187             O2C-Faculty Debt Repayment                Y        A            05-APR-2017             31-DEC-2099
           81252              Unit Capital Development Assessment         N        A            01-APR-2016             31-DEC-2099
             810128             O2TC-CDI                                  Y        A            05-APR-2017             31-DEC-2099
             810819             AN2TC-CDI                                 Y        A            01-APR-2016             31-DEC-2099
           81253              Student Contribution for Technology         N        A            01-APR-2016             31-DEC-2099
             810130             O2TC-Student Contri. Technology           Y        A            05-APR-2017             31-DEC-2099
           81254              Other                                       N        A            01-APR-2016             31-DEC-2099
             810120             O2C-Debt Funding                          Y        A            05-APR-2017             31-DEC-2099
             810129             O2TC-Debt Repayments                      Y        A            05-APR-2017             31-DEC-2099
             810168             TC2C-Funding of Debt                      Y        A            05-APR-2017             31-DEC-2099
         8130               Student Contrib to Univ Devel Fund            N        A            01-APR-2016             31-DEC-2099
           81300              Student Contrib to Univ Devel Fund          N        A            01-APR-2016             31-DEC-2099
             810122             O2E-Student Contri. Dev. Funds            Y        A            05-APR-2017             31-DEC-2099
             810133             O2T-Student Contri. Dev. Funds(NU)        Y        A            05-APR-2017             31-DEC-2099
             810134             O2T-Student Contri. Dev. Funds(U)         Y        A            05-APR-2017             31-DEC-2099
         8135               Scholarships, Bursaries & Prizes              N        A            01-APR-2016             31-DEC-2099
           81350              Faculty and Unit Funded                     N        A            01-APR-2016             31-DEC-2099
             810137             P2T-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             810142             R2E-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             810147             R2T-Student Awards (U)                    Y        A            05-APR-2017             31-DEC-2099
             810148             R2T-Student Awards(NU)                    Y        A            05-APR-2017             31-DEC-2099
             810153             S2E-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             810156             S2T-Student Awards (NU)                   Y        A            05-APR-2017             31-DEC-2099
             810157             S2T-Student Awards (U)                    Y        A            05-APR-2017             31-DEC-2099
             810184             O2T-Faculty Funded Awards (U)             Y        A            05-APR-2017             31-DEC-2099
             810185             O2T-Faculty Funded Awards (NU)            Y        A            05-APR-2017             31-DEC-2099
           81351              Centrally Funded                            N        A            01-APR-2016             31-DEC-2099
             810121             O2E-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             810131             O2T-Student Awards (Budgeted) (NU)        Y        A            05-APR-2017             31-DEC-2099
             810132             O2T-Student Awards (Budgeted) (U)         Y        A            05-APR-2017             31-DEC-2099
         8140               Other Net Transfers                           N        A            01-APR-2016             31-DEC-2099
           81400              Other Net Transfers                         N        A            01-APR-2016             31-DEC-2099
             810104             C2E-Return of Unused Funds                Y        A            05-APR-2017             31-DEC-2099
             810105             C2O-Return of Unused Funds                Y        A            05-APR-2017             31-DEC-2099
             810108             C2R-Return of Unused Funds                Y        A            05-APR-2017             31-DEC-2099
             810109             C2T-Return of Unused Funds(NU)            Y        A            05-APR-2017             31-DEC-2099
             810110             C2T-Return of Unused Funds(U)             Y        A            05-APR-2017             31-DEC-2099
             810111             C2TC-Capital                              Y        A            05-APR-2017             31-DEC-2099
             810112             E2T Decapitalize                          Y        A            05-APR-2017             31-DEC-2099
             810113             E2TC-Endowment                            Y        A            05-APR-2017             31-DEC-2099
             810114             E2T-Endowment(NU)                         Y        A            05-APR-2017             31-DEC-2099
             810115             E2T-Endowment(U)                          Y        A            05-APR-2017             31-DEC-2099
             810141             R2E-Return unused funds                   Y        A            05-APR-2017             31-DEC-2099
             810145             R2T-Return unused funds (NU)              Y        A            05-APR-2017             31-DEC-2099
             810146             R2T-Return unused funds (U)               Y        A            05-APR-2017             31-DEC-2099
             810152             S2E-Return unused funds                   Y        A            05-APR-2017             31-DEC-2099
             810154             S2T-Return unused funds (NU)              Y        A            05-APR-2017             31-DEC-2099
             810155             S2T-Return unused funds (U)               Y        A            05-APR-2017             31-DEC-2099
             810162             T2E-Reallocation of Funds                 Y        A            05-APR-2017             31-DEC-2099
             810172             TC2T-Allocation of Unused Funds(NU)       Y        A            05-APR-2017             31-DEC-2099
             810173             TC2T-Allocation of Unused Funds(U)        Y        A            05-APR-2017             31-DEC-2099
             810818             T2E Gain/Loss on Sale of Units (NU)       Y        A            05-APR-2017             31-DEC-2099
         8145               Overhead Recovery                             N        A            01-APR-2016             31-DEC-2099
           81450              Overhead Recovery                           N        A            01-APR-2016             31-DEC-2099
             810143             R2O-Overhead                              Y        A            05-APR-2017             31-DEC-2099
         8150               Funding of Genl Operating Expenses            N        A            01-APR-2016             31-DEC-2099
           81500              Funding of Genl Operating Expenses          N        A            01-APR-2016             31-DEC-2099
             810106             C2O-Support of Operating                  Y        A            05-APR-2017             31-DEC-2099
             810136             P2O-Support of Operating                  Y        A            05-APR-2017             31-DEC-2099
             810144             R2O-Support of operating                  Y        A            05-APR-2017             31-DEC-2099
             810163             T2O-Support of Operating                  Y        A            05-APR-2017             31-DEC-2099
             810167             TC20-Support of Operating                 Y        A            05-APR-2017             31-DEC-2099
             810177             P2AN - Support of Operating               Y        A            05-APR-2017             31-DEC-2099
             810181             S20 - Support of Operating                Y        A            05-APR-2017             31-DEC-2099
             810801             O2AN-Intrafund                            Y        A            05-APR-2017             31-DEC-2099
             810802             AN2O-Intrafund                            Y        A            05-APR-2017             31-DEC-2099
         8155               Net Change in Unit Carryover                  N        A            01-APR-2016             31-DEC-2099
           81550              Net Change in Unit Carryover                N        A            01-APR-2016             31-DEC-2099
             810123             O2P-Carryover                             Y        A            05-APR-2017             31-DEC-2099
             810186             P2O-Carryover Returned to Units           Y        A            05-APR-2017             31-DEC-2099
         8160               Funding of Research Projects                  N        A            01-APR-2016             31-DEC-2099
           81600              Funding of Research Projects                N        A            01-APR-2016             31-DEC-2099
             810126             O2R-Support of Research                   Y        A            05-APR-2017             31-DEC-2099
             810164             T2R-Support of Research                   Y        A            05-APR-2017             31-DEC-2099
             810165             T2S-Support of Special Funds              Y        A            05-APR-2017             31-DEC-2099
             810170             TC2R-Support of Research                  Y        A            05-APR-2017             31-DEC-2099
             810171             TC2S-Support of Special Funds             Y        A            05-APR-2017             31-DEC-2099
             810182             S2R - Support of Research                 Y        A            05-APR-2017             31-DEC-2099
             810192             O2R-Central Support of Research           Y        A            05-APR-2017             31-DEC-2099
         8165               Trnsfr to Provision: Specific Projs           N        A            01-APR-2016             31-DEC-2099
           81650              Faculty and Unit Funded                     N        A            01-APR-2016             31-DEC-2099
             810124             O2P-Equipment Replacements                Y        A            05-APR-2017             31-DEC-2099
             810125             O2P-Unit Funded Special Projects          Y        A            05-APR-2017             31-DEC-2099
             810815             T2P-Trust to Provisions                   Y        A            05-APR-2017             31-DEC-2099
           81651              Centrally Funded                            N        A            01-APR-2016             31-DEC-2099
             810107             C2P-Project Funding                       Y        A            05-APR-2017             31-DEC-2099
             810180             T2P-Trust to Provisions                   Y        A            05-APR-2017             31-DEC-2099
             810188             O2P-Strategic Budget Priorities           Y        A            05-APR-2017             31-DEC-2099
             810191             SB2P-Staff Benefits to Provisions         Y        A            05-APR-2017             31-DEC-2099
             810193             O2P-Central Funded Projects               Y        A            05-APR-2017             31-DEC-2099
         8170               Vacation and Sick Leave Liability             N        A            01-APR-2016             31-DEC-2099
           81700              Vacation and Sick Leave Liability           N        A            01-APR-2016             31-DEC-2099
             810116             FR2O-Vacation Liability                   Y        A            05-APR-2017             31-DEC-2099
             810176             O2FR-Vacation &Sick Leave Liability       Y        A            05-APR-2017             31-DEC-2099
         8175               Pension Liability                             N        A            01-APR-2016             31-DEC-2099
           81750              Pension Liability                           N        A            01-APR-2016             31-DEC-2099
             810189             O2FR-Decrease in Pension Liability        Y        A            05-APR-2017             31-DEC-2099
             810190             FR2O–Increase in Pension Liability        Y        A            05-APR-2017             31-DEC-2099
         8190               Intra-Fund Transfers                          N        A            01-APR-2016             31-DEC-2099
           81900              Intra-Fund Transfers                        N        A            01-APR-2016             31-DEC-2099
             810800             O2O-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810803             C2C-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810804             T2T-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810805             P2P-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810806             TC2TC-Intrafund                           Y        A            06-APR-2017             31-DEC-2099
             810807             E2E-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810808             R2R-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810809             S2S-Intrafund                             Y        A            05-APR-2017             31-DEC-2099
             810810             SB2SB-Intrafund                           Y        A            05-APR-2017             31-DEC-2099
             810811             AN2AN-Intrafund                           Y        A            05-APR-2017             31-DEC-2099
             810812             FR-FR-Intrafund                           Y        A            05-APR-2017             31-DEC-2099
             810813             T2T Decapitalize Units                    Y        A            05-APR-2017             31-DEC-2099
             810816             T2T-Spending Allocation                   Y        A            05-APR-2017             31-DEC-2099
             810817             T2T-Intrafund (U)                         Y        A            05-APR-2017             31-DEC-2099
  82                    Fund Transfers In                                                       01-APR-1995             31-DEC-2099
       820                Fund Transfers In                               N        A            01-APR-1995             31-DEC-2099
         8200               Fund Transfers In                             N        A            01-APR-1995             31-DEC-2099
           82000              Fund Transfers In                           N        A            01-APR-1995             31-DEC-2099
             820046             Intrafund from Trust - Unitized           Y        A            01-APR-2007             31-DEC-2099
         8210               Employee Future Benefits                      N        A            01-APR-2016             31-DEC-2099
           82100              Employee Future Benefits                    N        A            01-APR-2016             31-DEC-2099
             820158             O2FR-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             820159             SB2O-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             820174             FR2O-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             820175             O2SB-Employee Future Benefits             Y        A            05-APR-2017             31-DEC-2099
             820194             O2SB-Emp. Future Benefits                 Y        A            05-APR-2017             31-DEC-2099
         8215               Benefit Prem Net of Emplr Contrib             N        A            01-APR-2016             31-DEC-2099
           82150              Benefit Prem Net of Emplr Contrib           N        A            01-APR-2016             31-DEC-2099
             820127             O2SB-Benefit Premiums                     Y        A            05-APR-2017             31-DEC-2099
             820160             SB2O-Benefit Refunds                      Y        A            05-APR-2017             31-DEC-2099
         8220               Funding of Capital Asset Additions            N        A            01-APR-2016             31-DEC-2099
           82200              Current Year Acquisitions                   N        A            01-APR-2016             31-DEC-2099
             820100             AN2C-Capital Asset Additions              Y        A            05-APR-2017             31-DEC-2099
             820101             AN2C-Capital Lease Obligations            Y        A            05-APR-2017             31-DEC-2099
             820117             O2C-Capital Asset Additions               Y        A            05-APR-2017             31-DEC-2099
             820118             O2C-Capital Lease Obligations             Y        A            05-APR-2017             31-DEC-2099
             820138             R2C-Capital Asset Additions               Y        A            05-APR-2017             31-DEC-2099
             820139             R2C-Capital Lease Obligations             Y        A            05-APR-2017             31-DEC-2099
             820149             S2C-Capital Asset Additions               Y        A            05-APR-2017             31-DEC-2099
             820150             S2C-Capital Lease Obligations             Y        A            05-APR-2017             31-DEC-2099
           82201              Other Funded Projects                       N        A            01-APR-2016             31-DEC-2099
             820183             O2C-Capital Projects-Central Source       Y        A            05-APR-2017             31-DEC-2099
           82202              Faculty and Unit Funded Projects            N        A            01-APR-2016             31-DEC-2099
             820102             AN2C-Capital Project Funding              Y        A            05-APR-2017             31-DEC-2099
             820119             O2C-Capital Proj. Funding by Units        Y        A            05-APR-2017             31-DEC-2099
             820135             P2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             820140             R2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             820151             S2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             820161             T2C-Capital Project Funding               Y        A            05-APR-2017             31-DEC-2099
             820166             T2TC-Support of Capital Projects          Y        A            05-APR-2017             31-DEC-2099
             820169             TC2C-Capital Project Funding              Y        A            05-APR-2017             31-DEC-2099
             820178             AN2P-Equipment                            Y        A            05-APR-2017             31-DEC-2099
         8225               Long Term Debt Repayment                      N        A            01-APR-2016             31-DEC-2099
           82250              Ancillaries                                 N        A            01-APR-2016             31-DEC-2099
             820103             AN2C-Debt Funding                         Y        A            05-APR-2017             31-DEC-2099
             820179             AN2C-Internal Loan Funding                Y        A            05-APR-2017             31-DEC-2099
             820195             AN2C-Internal Loan Funding                Y        A            05-APR-2017             31-DEC-2099
             820814             AN2C-Internal Loan Funding                Y        A            05-APR-2017             31-DEC-2099
           82251              Faculties                                   N        A            01-APR-2016             31-DEC-2099
             820187             O2C-Faculty Debt Repayment                Y        A            05-APR-2017             31-DEC-2099
           82252              Unit Capital Development Assessment         N        A            01-APR-2016             31-DEC-2099
             820128             O2TC-CDI                                  Y        A            05-APR-2017             31-DEC-2099
             820819             AN2TC-CDI                                 Y        A            01-APR-2016             31-DEC-2099
           82253              Student Contribution for Technology         N        A            01-APR-2016             31-DEC-2099
             820130             O2TC-Student Contri. Technology           Y        A            05-APR-2017             31-DEC-2099
           82254              Other                                       N        A            01-APR-2016             31-DEC-2099
             820120             O2C-Debt Funding                          Y        A            05-APR-2017             31-DEC-2099
             820129             O2TC-Debt Repayments                      Y        A            05-APR-2017             31-DEC-2099
             820168             TC2C-Funding of Debt                      Y        A            05-APR-2017             31-DEC-2099
         8230               Student Contrib to Univ Devel Fund            N        A            01-APR-2016             31-DEC-2099
           82300              Student Contrib to Univ Devel Fund          N        A            01-APR-2016             31-DEC-2099
             820122             O2E-Student Contri. Dev. Funds            Y        A            05-APR-2017             31-DEC-2099
             820133             O2T-Student Contri. Dev. Funds(NU)        Y        A            05-APR-2017             31-DEC-2099
             820134             O2T-Student Contri. Dev. Funds(U)         Y        A            05-APR-2017             31-DEC-2099
         8235               Scholarships, Bursaries & Prizes              N        A            01-APR-2016             31-DEC-2099
           82350              Faculty and Unit Funded                     N        A            01-APR-2016             31-DEC-2099
             820137             P2T-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             820142             R2E-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             820147             R2T-Student Awards (U)                    Y        A            05-APR-2017             31-DEC-2099
             820148             R2T-Student Awards(NU)                    Y        A            05-APR-2017             31-DEC-2099
             820153             S2E-Student Awards                        Y        A            05-APR-2017             31-DEC-2099
             820156             S2T-Student Awards (NU)                   Y        A            05-APR-2017             31-DEC-2099
             820157             S2T-Student Awards (U)                    Y        A            05-APR-2017             31-DEC-2099
             820184             O2T-Faculty Funded Awards (U)             Y        A            05-APR-2017             31-DEC-2099
             820185             O2T-Faculty Funded Awards (NU)            Y        A            05-APR-2017             31-DEC-2099
           82351              Centrally Funded                            N        A            01-APR-2016             31-DEC-2099
             820121             O2E-Student Awards                        Y        A            06-APR-2017             31-DEC-2099
             820131             O2T-Student Awards (NU)                   Y        A            06-APR-2017             31-DEC-2099
             820132             O2T-Student Awards (U)                    Y        A            06-APR-2017             31-DEC-2099
         8240               Other Net Transfers                           N        A            01-APR-2016             31-DEC-2099
           82400              Other Net Transfers                         N        A            01-APR-2016             31-DEC-2099
             820104             C2E-Return of Unused Funds                Y        A            06-APR-2017             31-DEC-2099
             820105             C2O-Return of Unused Funds                Y        A            06-APR-2017             31-DEC-2099
             820108             C2R-Return of Unused Funds                Y        A            06-APR-2017             31-DEC-2099
             820109             C2T-Return of Unused Funds(NU)            Y        A            06-APR-2017             31-DEC-2099
             820110             C2T-Return of Unused Funds(U)             Y        A            06-APR-2017             31-DEC-2099
             820111             C2TC-Capital                              Y        A            06-APR-2017             31-DEC-2099
             820112             E2T Decapitalize                          Y        A            06-APR-2017             31-DEC-2099
             820113             E2TC-Endowment                            Y        A            06-APR-2017             31-DEC-2099
             820114             E2T-Endowment(NU)                         Y        A            06-APR-2017             31-DEC-2099
             820115             E2T-Endowment(U)                          Y        A            06-APR-2017             31-DEC-2099
             820141             R2E-Return unused funds                   Y        A            06-APR-2017             31-DEC-2099
             820145             R2T-Return unused funds (NU)              Y        A            06-APR-2017             31-DEC-2099
             820146             R2T-Return unused funds (U)               Y        A            06-APR-2017             31-DEC-2099
             820152             S2E-Return unused funds                   Y        A            06-APR-2017             31-DEC-2099
             820154             S2T-Return unused funds (NU)              Y        A            06-APR-2017             31-DEC-2099
             820155             S2T-Return unused funds (U)               Y        A            06-APR-2017             31-DEC-2099
             820162             T2E-Reallocation of Funds                 Y        A            06-APR-2017             31-DEC-2099
             820172             TC2T-Allocation of Unused Funds(NU)       Y        A            06-APR-2017             31-DEC-2099
             820173             TC2T-Allocation of Unused Funds(U)        Y        A            06-APR-2017             31-DEC-2099
             820818             T2E Gain/Loss on Sale of Units (NU)       Y        A            06-APR-2017             31-DEC-2099
         8245               Overhead Recovery                             N        A            01-APR-2016             31-DEC-2099
           82450              Overhead Recovery                           N        A            01-APR-2016             31-DEC-2099
             820143             R2O-Overhead                              Y        A            06-APR-2017             31-DEC-2099
         8250               Funding of Genl Operating Expenses            N        A            01-APR-2016             31-DEC-2099
           82500              Funding of Genl Operating Expenses          N        A            02-MAY-2017             31-DEC-2099
             820106             C2O-Support of Operating                  Y        A            06-APR-2017             31-DEC-2099
             820136             P2O-Support of Operating                  Y        A            06-APR-2017             31-DEC-2099
             820144             R2O-Support of operating                  Y        A            06-APR-2017             31-DEC-2099
             820163             T2O-Support of Operating                  Y        A            06-APR-2017             31-DEC-2099
             820167             TC20-Support of Operating                 Y        A            06-APR-2017             31-DEC-2099
             820177             P2AN-Support of Operating                 Y        A            06-APR-2017             31-DEC-2099
             820181             S20 - Support of Operating                Y        A            06-APR-2017             31-DEC-2099
             820801             O2AN-Intrafund                            Y        A            06-APR-2017             31-DEC-2099
             820802             AN2O-Intrafund                            Y        A            06-APR-2017             31-DEC-2099
         8255               Net Change in Unit Carryover                  N        A            01-APR-2016             31-DEC-2099
           82550              Net Change in Unit Carryover                N        A            01-APR-2016             31-DEC-2099
             820123             O2P-Carryover                             Y        A            06-APR-2017             31-DEC-2099
             820186             P2O-Carryover Returned to Units           Y        A            06-APR-2017             31-DEC-2099
         8260               Funding of Research Projects                  N        A            01-APR-2016             31-DEC-2099
           82600              Funding of Research Projects                N        A            01-APR-2016             31-DEC-2099
             820126             O2R-Support of Research                   Y        A            06-APR-2017             31-DEC-2099
             820164             T2R-Support of Research                   Y        A            06-APR-2017             31-DEC-2099
             820165             T2S-Support of Special Funds              Y        A            06-APR-2017             31-DEC-2099
             820170             TC2R-Support of Research                  Y        A            06-APR-2017             31-DEC-2099
             820171             TC2S-Support of Special Funds             Y        A            06-APR-2017             31-DEC-2099
             820182             S2R - Support of Research                 Y        A            06-APR-2017             31-DEC-2099
             820192             O2R-Central Support of Research           Y        A            06-APR-2017             31-DEC-2099
         8265               Trnsfr to Provision: Specific Projs           N        A            01-APR-2016             31-DEC-2099
           82650              Faculty and Unit Funded                     N        A            01-APR-2016             31-DEC-2099
             820124             O2P-Equipment Replacements                Y        A            06-APR-2017             31-DEC-2099
             820125             O2P-Unit Funded Special Projects          Y        A            06-APR-2017             31-DEC-2099
             820815             T2P-Trust to Provisions                   Y        A            06-APR-2017             31-DEC-2099
           82651              Centrally Funded                            N        A            01-APR-2016             31-DEC-2099
             820107             C2P-Project Funding                       Y        A            06-APR-2017             31-DEC-2099
             820180             T2P-Trust to Provisions                   Y        A            06-APR-2017             31-DEC-2099
             820188             O2P-Strategic Budget Priorities           Y        A            06-APR-2017             31-DEC-2099
             820191             SB2P-Staff Benefits To Provisions         Y        A            06-APR-2017             31-DEC-2099
             820193             O2P-Central Funded Projects               Y        A            06-APR-2017             31-DEC-2099
         8270               Vacation and Sick Leave Liability             N        A            01-APR-2016             31-DEC-2099
           82700              Vacation and Sick Leave Liability           N        A            01-APR-2016             31-DEC-2099
             820116             FR2O-Vacation Liability                   Y        A            06-APR-2017             31-DEC-2099
             820176             O2FR-Vacation &Sick Leave Liability       Y        A            06-APR-2017             31-DEC-2099
         8275               Pension Liability                             N        A            01-APR-2016             31-DEC-2099
           82750              Pension Liability                           N        A            01-APR-2016             31-DEC-2099
             820189             O2FR-Decrease in Pension Liability        Y        A            06-APR-2017             31-DEC-2099
             820190             FR2O–Increase in Pension Liability        Y        A            06-APR-2017             31-DEC-2099
         8290               Intra-Fund Transfers                          N        A            01-APR-2016             31-DEC-2099
           82900              Intra-Fund Transfers                        N        A            01-APR-2016             31-DEC-2099
             820800             O2O-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820803             C2C-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820804             T2T-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820805             P2P-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820806             TC2TC-Intrafund                           Y        A            06-APR-2017             31-DEC-2099
             820807             E2E-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820808             R2R-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820809             S2S-Intrafund                             Y        A            06-APR-2017             31-DEC-2099
             820810             SB2SB-Intrafund                           Y        A            06-APR-2017             31-DEC-2099
             820811             AN2AN-Intrafund                           Y        A            06-APR-2017             31-DEC-2099
             820812             FR-FR-Intrafund                           Y        A            06-APR-2017             31-DEC-2099
             820813             T2T Decapitalize Units                    Y        A            06-APR-2017             31-DEC-2099
             820816             T2T-Spending Allocation                   Y        A            06-APR-2017             31-DEC-2099
             820817             T2T-Interfund (U)                         Y        A            06-APR-2017             31-DEC-2099
  8Z                    Fund Transfers-Interface only                                           01-APR-1995             31-DEC-2099
       899                Fund Transfers-Interface Only                   N        A            01-APR-1995             31-DEC-2099
         8999               Fund Transfers-Interface Only                 N        A            01-APR-1995             31-DEC-2099
           89999              Fund Transfers-Interface Only               N        A            01-APR-1995             31-DEC-2099
             899999             Fund Transfers-Interface Only             Y        A            01-APR-1995             31-DEC-2099
90                    Fund Additions                                                            01-APR-1995             31-DEC-2099
                                               * * * REPORT CONTROL INFORMATION * * *
CHART OF ACCOUNTS: M
AS OF DATE: 10-OCT-2017