There are several accounts used in the processing of administrative fees and they come from many different places.

When recording admin fees, you are typically crediting a revenue account and debiting an asset account for the operating fund and crediting an asset account and debiting an expense account for the donor funds.

The journal entry for the operating fund is typically a summarized entry. i.e. If there are 10 funds being charged fees, there will be one entry for the operating fund for the total of the 10 entries for the donor funds.

The account numbers used in this process are stored in the fund class records (and fund GL overrides) and the administrative fee code itself.

The Fund Class default record maintains the defaults for the revenue entries as well as the expense entries. (File Maintenance > Funds > Fund Code Maintenance > Fund Class).  In the record for each class it is necessary to fill in both the Administrative Fees (the expense account for the donor funds and the revenue account for the operating fund) and the Admin Fees Offset (the asset or liability account to be used for the payment of the fees and the asset or receivable account to be used for the receipt of the fees)

In the Administrative Fee Code ( File Maintenance > Funds >Fund Code Maintenance > Administrative Fees), there is a place to store the GL account numbers for an override for the Operating Fund side of the entry for this fee.  This allows you to use a different expense or revenue account for the revenue side (typically the operating fund) of the entry when this admin fee is chosen.

When running the administrative fee process, a window will pop-up.  The GL accounts for the operating fund will default in from a saved Default report if there is one.  If there is none, they will populate from the fund class record for the operating fund.

When you run the process and calculate the fees, at a fund level, the accounts associated with the expense and payment of the fees will come from the fund class record associated with the donor funds unless there are GL overrides for a fund.

The account numbers used for the operating fund side of the entry will come from any over rides associated with the individual admin fee codes first.  If there are no overrides, then the accounts will come from the set-up screen.