- Academic Affairs
- Administration and Finance
- Center for Health and Homeland Security
- Center for Information Technology Services
- Communications and Public Affairs
- Office of Philanthropy
- Government Affairs
- Human Resource Services
- Office of Community Engagement
- Operations and Planning
- Office of the President
- Police and Public Safety
- Research and Development
- University Counsel
Note: Some of the revenue accounts are defined within a range of accounts instead of individually.
All positions that have a line item number assigned to them in the State budget are called Itemized Positions. Currently, the exception is account 1020 (this is classified under "Itemized Positions" but does not have a line item number assigned to it in the State Budget).
NOTE:- Series 1000 expense subcode can only be used by the payroll system and on the "TRANSFER OF PAYROLL CHARGES" form. These subcodes cannot be used on any other JV/input form.
Labor & Assistants
Services for which salary expense cannot be charged on a series 1000 subcode (because they are not being paid on an Itemized Position) are called "Labor and Assistants." Salary expenses for this category must be charged on a series 2000 subcode.
Overtime reflects hours worked in excess of an employee's normal work week. Turnover implies number of times that various personnel we replaced during a stated period, usually a year.
A pension provision, retirement allowance, insurance coverage, or the cost representing a present or future return to an employee, which is neither deducted on a payroll nor paid for by the employee.
Tech & Special
USED ONLY BY PAYROLL ON TECHNICAL AND SPECIAL FEES FORM. NOT FOR REQUISITION USE.
This category includes expenses related to a system (e.g. telephone) for communicating, and the technology of the transmission of information (as by printed telecommunication, or the computer).
Travel includes expenses related to a trip taken on behalf of the University.
Food acquired by Dining Services, Rossborough Inn and other University units in the business of preparing food for resale.
|3401||0920||Food for Resale||Only includes food for human consumption for resale. (i.e., - campus concessions)|
Fuel and Utilities
These are expense for energy used to generate heat, light, and power.
Motor Vehicles-Passenger Cars, Station Wagons, Carryalls & Vans
Passenger cars, station wagons, carryalls and vans that are used for transportation of persons and personal effects by land.
Other Land Vehicle
Motor vehicles whose primary purpose is not to transport individuals and personal effects. e.g. trucks, graders, plows, etc.
A contract is a legally enforceable agreement or promise between two or more parties created by an offer by one party and acceptance by another. Services obtained under a contract are called contractual services.
Contractual Services Information Technology
For definition of "contractual services" see under CONTRACTUAL SERVICES heading.
Supplies, Materials, and Non-Capital Equipment
Capital Equipment - Data Processing > $5,000
The following subcodes in the 4200 group are to be used to purchase data processing capital equipment, costing $5,000 or more, that replaces existing data processing capital equipment.
Capital Equipment - Non-Data Processing > $5,000
The following subcodes in the 4300 group are to be used to purchase additional non data processing capital equipment costing $5,000 or more; and also all additional purchases specific to the library.
|4401||1399||With F&A||Financial statement accruals with allowable F&A expenses.|
|4402||1399||Without F&A||Financial statement accruals with unallowable F&A expenses.|
Grants, Subsidies & Contributions
This category includes distribution of grants and subsidies (e.g. educational grants. fellowship grants, etc.) and donations & contributions given by the University.
|4851||1299||Cost sharing expenses with allowable F&A costs.|
|4861||1399||Cost sharing expenses with unallowable F&A costs.|
Unavoidable overhead, particularly interests costs, amortization of discount on long-term debt and insurance costs. Also includes rent, subscriptions, association dues, and bad debt expense.
Land and Buildings
Cost of land including original contract price, broker's commission, legal fees, ownership guarantee insurance, real estate surveys, razing an old building, amount paid for accrued or unpaid taxes on land upto the date of purchase, land improvement costs, etc.
Cost of buildings including original contract price or construction cost, expenses incurred in remodeling, reconditioning, or altering a purchased building, excavation or grading costs blueprints and specification costs, and architect & engineer's fees.