Expenditure Accounts for Appalachian
Table of
Contents
This object class includes all payments for personal services to permanent, temporary, and other employees, and the cost of fringe benefits relating to such employees. Also, this object class includes the costs of personal services rendered by individuals, firms, and agencies functioning as independent contractors and the amounts paid to holders of assistantships, e.g., teaching assistants and research assistants, as compensation for services rendered. Use a more descriptive major object.
611XXX EPA NONTEACHING SAL
This major object includes the salary and other payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act. Use a more descriptive minor object.
6111XX EPA REGULAR SALARIES
This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act. Use a more descriptive subsidiary object.
611110 EPA ADMINISTRATIVE APPROPRIATED REGULAR SALARY
This minor object includes the State appropriated base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act.
611120 EPA ADMINISTRATIVE RECEIPTS SUPPORTED SALARY
This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provisions of the State Personnel Act and whose salaries are receipt supported. This minor object includes salary payments to C&G employees paid from an ASU position.
611130 EPA ADM REG SLA-NFTE
This subsidiary object includes the base salary payments for personal services to full-time and part-time permanent non-teaching positions whose salaries are State Appropriated but not allocated according to FTE generated at ASU.
611140 EPA ADMINISTRATIVE SALARY PAYMENTS TO NON-ASU EMPLOYEES--INCLUDING CONTRACT & GRANT PAYMENTS
This minor object includes the salary payments for non-teaching personal services to part-time employees (including contracts & grants, camps, etc) who are not otherwise being paid from ASU positions and who are exempt from provisions of the State Personnel Act. This object is used only to make payments to employees who are NOT being paid on UPPS from other authorized positions--not associated with ASU other than for these payments.
611150 EPA ADMINISTRATIVE REGULAR PAY FOR STUDENT AIDES
This minor object includes the appropriated base salary payments to non-teaching part-time permanent student employees (who are not graduate assistants) who are exempt from the provisions of the State Personnel Act.
611160 EPA ADM-MANUAL CHECK
611170 EPA SUPPLEMENTAL LEAVE--WORKERS COMPENSATION
This minor object includes supplemental payments for Sick or vacation leave taken by EPA administrative employees who are on worker's compensation. Payments charged to this object are not subject to retirement withholding & matching.
611180 EPA ADMINISTRATIVE SUPPLEMENTAL SALARY PAYMENTS TO EMPLOYEES CURRENTLY PAID BY ASU AND NOT PAID FROM ANAUTHORIZED POSITION--INCLUDING CONTRACT & GRANT PAYMENTS
This minor object includes receipts supported salary payments to current ASU employees for non-teaching personal services provided to ASU Contracts & Grants, camps, etc. where there are no authorized positions established for such payments. Employee wages charged to this object are exempt from the provisions of the State Personnel Act.
611190 EPA ADMINISTRATIVE REGULAR PAY FOR GRADUATE ASSISTANTS
This minor object includes the appropriated base salary payments to part-time graduate assistants hired through the Graduate Studies Office for non-teaching personal services. Employee wages charged to this object are exempt from provisions of the State Personnel Act.
6114XX EPA EMPLOYEE ON LOAN
This minor object includes the salary payments to full-time and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other positions exempt from provision of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary object.
611410 EPA EMP ON LOAN AP
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized state appropriated, non-teaching, administrative, research, or other positions, exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursements. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments to persons whose base pay is charged to object 1111, 1114 and 1118.
611420 EPA EMP ON LOAN RS
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized Receipt Supported, non-teaching, administrative, research, or other positions, exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments to persons whose base pay is charged to objects 1112, 1113, and 1115.
611500 EPA SEVERANCE WAGES
This minor object includes severance salary continuation payments by The University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying authorized non-teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute.
611510 EPA SEVRNCE WAGES-AP
611520 EPA SEVRNCE WAGES-RS
6116XX COURTESY CAR COMP
611620 COURTESY CAR COMP
This object is used to capture dollar equivalent for courtesy car use. The amount is recorded on the payroll register to be included with the employees' W-2 at year end.
611630 EMPLOYEE DISCOUNT
This object is used to capture dollar equivalent on Admission tickets or other services. The amount is Recorded on the payroll register to be included with the employee's W-2 at year end.
611640 LODGING
This object is used to capture value of lodging furnished to employees. The amount is recorded on the payroll register. To be included with the employee’s W-2 at year end.
611650 NON CASH IMPUTED INCOME
612XXX SPA EMPLOYEE SALARY
This major object includes the salary and other payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive minor object.
6121XX SPA REGULAR SALARIES
This minor object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive subsidiary object.
612090 SPA LEO SALARY AND WAGES
612110 SPA REG SALARY, AP
This subsidiary object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act.
612120 SPA REG SALARY, RS
This subsidiary object includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized Receipt Supported positions subject to the State Personnel Act.
612170 SPA SUPL LEAVE WORKERS COMP
This minor object includes payment of supplement sick Or vacation leave use for employees on workers comp. This object is not subject to retirement.
612180 SPA BROYHILL TIP
6122XX SPA OVERTIME PAYMENT
This major object includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour policy. Use a more descriptive subsidiary object.
612210 SPA OT PAYMENT, AP
This subsidiary object includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Includes all overtime payments for employees whose base salary is charged to object 1211.
6123XX SPA PREM PAYMENTS
This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Use a more descriptive subsidiary object.
612310 SPA HOLIDAY PREM PAY
This subsidiary object includes payments of holiday premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.
612320 SPA SHIFT PREM PAY
This subsidiary object includes payments of shift premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.
612390 SPA OTHER PREM PAY
This subsidiary object includes payments of call-back premium pay and standby premium pay to full-time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act.
6124XX SPA EMPLOYEE ON LOAN
This minor object includes the salary payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary object.
612410 SPA EMP ON LOAN, AP
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all Employee on Loan payments for persons whose base salary is charged to object 1211 with WH as 1141 and 1341.
612420 SPA EMP ON LOAN, RS
This subsidiary object includes the salary payments to full-time and part-time permanent employees occupying authorized Receipt Supported positions subject to the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all Employee on Loan payments for persons whose base salary is charged to object 1212 with WH as 1141 and 1341.
612500 SPA SEVERANCE WAGES
This minor object includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force which are designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in section 5 of the Personnel Manual published by the North Carolina Office of State Personnel.
612510 SPA SEVRNCE WAGES-AP
612520 SPA SEVRNCE WAGES-RS
6127XX SPA LONGEVITY Pay
This minor object includes the special, lump-sum annual payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for qualifying, long-term, aggregate service as employees of the State of North Carolina. Use a more descriptive subsidiary object.
612710 SPA LONGVITY PAY, AP
This subsidiary object includes the special, lump-sum, annual payments, to full-time and part-time permanent employees occupying authorized state appropriated positions subject to the State Personnel Act for qualifying long-term aggregate service as employees of the State of North Carolina. This subsidiary object includes all longevity payments to employees whose base salary is charged to object 612110.
612720 SPA LONGVITY PAY, RS
This subsidiary object includes the special, lump-sum annual payments, to full-time and part-time permanent employees occupying authorized receipt supported positions subject to the State Personnel Act for qualifying long-term aggregate service as employees of the State of North Carolina. This subsidiary object includes all longevity payments to employees whose base salary is charged to object 612120.
6128XX SPA SALARY RESERVES
This minor object includes the budget and salary reserves that are associated with the academic budget (Budget Code 16080) Purpose 251-Budget Symbol 12.
612810 SPA SAL RESERVES, AP
This subsidiary object is used for retaining employee compensation reserves for automatic and merit salary increments for SPA appropriated employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement.
612820 SPA SAL RESERVES, RS
This subsidiary object is used for retaining employee compensation reserves for automatic and merit salary increments for SPA receipt-supported employees. This reserve must be allocated to the proper expenditure classification account prior to disbursement.
613XXX EPA TEACHING SALARY
This major object includes the salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Use a more descriptive minor object.
6131XX EPA ACADEMIC SALARY
This minor object includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Use a more descriptive subsidiary object.
613100 EPA ACADEMIC SALARY
613110 EPA ACADEMIC SAL NFTE AP
This minor object includes the base salary payments for full-time and part-time permanent or temporary administrative non-student employees occupying State appropriated FTE generate teaching positions. Employee wages charged to this object are exempt from the provision of the State Personnel Act.
613120 EPA RECEIPT SUPPORTED NFTE ACAD SALARY
This minor object includes salary payments to full-time and part time employees for teaching summer school, Extension courses, and for administering a credit by exam@ examinations. Employee wages charged to this object are charged to a receipt supported BD-119 listed teaching position AND are exempt from the provision of the State Personnel Act.
613130 EPA BUDGETED-FTE TEACHING POSITION FACULTY SALARY
This minor object includes the base salary payments for full-time and part-time non-student employees for personal teaching services and who are being charged to one of the University’s budgeted FTE generated teaching positions. Employee wages charged to this object are exempt from the provisions of State Personnel Act.
613140 EPA TEACHING SALARY OF STUDENTS
This SL object includes the regular salary payments to part-time permanent undergrad or graduate students (not grad-assts) who are being charged to one of the University's budgeted FTE generated teaching positions. Employee wages charges to this are exempt from the provisions of the State Personnel Act.
613150 EPA TEACHING SALARY OF GRADUATE ASSISTANTS
This subsidiary object includes the regular salary payments for teaching graduate assistants who are being paid from budgeted teaching positions exempt from provisions of the State Personnel Act.
613190 EPA STUDENT GRADUATE RESEARCH ADMIN. ASST WAGES
This minor object includes the salary payments for part-time graduate assistants hired to provide research-administrative personal services and whose wages are charged to budgeted FTE generated teaching positions. Employee wages charged to this object are exempt from the provision of the State Personnel Act.
6134XX EPA TEACHERS ON LOAN
This minor object includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency received reimbursement. This minor object is used only when compensating employees subject to the state-wide policy on dual employment. Use a more descriptive subsidiary object.
613410 EPA TEACHER ON LN-AP
This subsidiary object includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments for persons whose base salary is charged to object 613110, 613130, 613150 and 613170.
613420 EPA TEACHER ON LN-RS
This subsidiary object includes the salary payments to full-time and part-time permanent and temporary employees occupying receipt supported teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing State agencies for which the original employing agency receives reimbursement. This subsidiary object is used only when compensating employees subject to the state-wide policy on dual employment. Includes all payments for persons whose base salary is charged to object 1312.
613500 EPA SEVERANCE WAGES
This minor object includes severance salary continuation payments by the University, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent State employees who are occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and the constituent institution which are not inconsistent with provisions of the cited statute.
613500 EPA SEVERANCE WAGES
6138XX EPA SALARY RESERVES
This minor object is used only for retaining employee compensation reserves for salary increases for EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
613810 EPA SAL RESERVES, AP
This subsidiary object is used only for retaining employee compensation reserves for salary increases for appropriated EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
613820 EPA SAL RESERVES, RS
This subsidiary object is used only for retaining employee compensation reserves for salary increases for receipt supported EPA employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
614XXX TEMP EMPLOYEE WAGES
This major object includes the hourly-rated wage and other payments for personal services of temporary employees. Use a more descriptive minor object.
6141XX NONSTUDENT REG WAGES
This minor object includes the hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions. Use a more descriptive subsidiary object.
614110 NONSTD, REG WAGE-AP
This subsidiary object includes the hourly rated base payments to temporary, non-student employees rendering personal services to an institution in state appropriated non-teaching position.
614120 NONSTD REG, WAGE-RS
This subsidiary object includes the hour-rated base payments to temporary, non-student employees rendering personal services to an institution in receipt supported non-teaching positions.
614180 NONSTD BROYHILL TIPS
6142XX NONSTUD OVERTIME PAY
This minor object includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Use a more descriptive subsidiary object.
614210 NONSTD OT PAY, AP
This subsidiary object includes the payments to state appropriated, temporary, non-student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy.
614220 NONSTD OT PAY, RS
This subsidiary object includes the payments to receipt supported, temporary, non-student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy.
6143XX NONSTUD PREMIUM PAY
This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay and standby premium pay to temporary non-student employees in non-teaching positions. Use a more descriptive subsidiary object.
614310 NONSTD PREM PAY-AP
This subsidiary object includes the payments to state appropriated, temporary, non-student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
614320 NONSTD PREM PAY, RS
This subsidiary object includes the payments to receipt supported, temporary, non-student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
6145XX STUDENT REGULAR WAGE
This minor object includes the hourly-rated regular wage payments to temporary student-employees for personal services rendered in non-teaching positions. The person must be a student who is both enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of The University of North Carolina. The primary status of the person as a "student" as opposed to an "employee" is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits or primarily to earn a livelihood. Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from the University, and the University is exempt from FICA matchings on the wage payments. These exemptions from the FICA tax apply only to employment concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Thus, the exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year. Use a more descriptive subsidiary object.
614510 STUDENT REG WAGE, AP
This subsidiary object includes the hourly rated base payments to an institution's students who are temporarily employed in state appropriated non-teaching positions.
614520 STUDENT REG WAGE, RS
This subsidiary object includes the hourly rated base payments to an institution’s students who are temporarily employed in receipt supported non-teaching positions.
614530 STUDENT REG WG, CWSP
614540 STUDENT WAGE PAYMENTS
614580 STUDENT REG WG, TIPS
6146XX STUDENT OVERTIME PAY
This minor object includes the overtime payments for personal services to temporary student employees in non-teaching positions as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Use a more descriptive subsidiary object.
614610 STUDENT OT PAY, AP
This subsidiary object includes the payments to state appropriated temporary, student employees in non-teaching positions for working time in excess of a standard week, subject to the State-Wage Hour Policy.
614620 STUDENT OT PAY, RS
This subsidiary object includes the payments to receipt supported temporary, student employees in non-teaching positions for working time in excess of a standard week, subject to the State Wage-Hour Policy.
614630 STUDENT OT PAY, RS
This subsidiary object includes the payments to work study Student employees in non-teaching positions for working time In excess of a standard week, subject to the State Wage-Hour Policy.
6147XX STUDENTS PREMIUM PAY
This minor object includes the payments for holiday premium pay, shift premium pay, call-back premium pay and standby premium pay to temporary student employees in non-teaching positions. Use a more descriptive subsidiary object.
614710 STUDENT PREM PAY, AP
This subsidiary object includes the payments to appropriated, temporary, student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
614720 STUDENT PREM PAY, RS
This subsidiary object includes the payments to receipt supported, temporary, student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
614730 STUDENT PREM PAY, RS
This subsidiary object includes the payments to work study student employees in non-teaching positions for work time that is subject to holiday premium pay and/or shift premium pay.
615XXX SPEC PERSONNEL PAY
This major object includes payments to (or on behalf of) employees (or former employees) for purposes related to the rendering of personal services by such persons.
615100 SUGGESTION AWARDS
This minor object includes costs incurred by the university of meritorious service awards bestowed on State employees for suggesting ways to improve operations and services of governmental functions and to improve morale of State employees. Responsibility for program administration resides with the Department of Administration. This award was established in 1975 by North Carolina General Statute 143-340 (1). Program regulations are described in the Suggestion System Policy Manual.
6153XX EMPLOYEE MOVING EXP
This minor object includes costs incurred by the university in connection with moving State employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the State Budget Manual.
739200 EMPLOYEE MOVING EXPENSE NONTAXABLE
615310 EMPLOYEE MOVING EXP-TXBLE
786800 TORT CLAIMS
This minor object includes payments by the university of tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statute 143-291.
6155XX UNEMPLOYMENT COMP
This minor object includes payments by the university to the State Employment Security Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of the university. The program is authorized by North Carolina General Statutes Chapter 96. Program benefits are described in the State Personnel Manual.
615510 UNEMPLOYMNT COMP, AP
This subsidiary object includes an institution's payments to state and federal agencies for unemployment compensation costs for state appropriated employees.
615520 UNEMPLOYMNT COMP, RS
This subsidiary object includes an institution's payment to state and federal agencies for unemployment compensation costs for receipt supported employees.
6156XX WORKERS COMP BENEFIT
This minor object includes payments by the university of worker's compensation benefits to employees (or to third partied on behalf of employees) who suffer disability (or death) from covered accidents or occupational diseases arising out of or in the course of employment. The State's self-insured program is administered by The North Carolina Industrial Commission in the Department of Commerce, and benefits (or claims) are paid in accordance with North Carolina General Statutes Chapter 97. Some program information is provided in Section 5 of the State Budget Manual. (Payments of premiums to private insurers are identified in minor object of expenditure 1860 Workers Compensation Premiums.)
615610 WKR COMP MED BNFT-AP
This subsidiary object includes an institution’s payments for medical, surgical, hospital, nursing and rehabilitation services, medicines and medical supplies.
615620 WKR COMP MED BNFT-RS
615630 WKR COMP TEMP DIS
This subsidiary object includes payments under the workers comp program to compensate temp disabled employees for lost work-time.
615650 WKR COMP PARTIAL DIS
This includes payment for disfigurement and permanent partial disability ratings given at the end of the healing period.
615670 WKR COMP DEATH BEN
This includes compensation paid to a surviving spouse or dependent child and allowance for funeral expense.
6157XX RETIREMENT SUPPL
This minor object includes the monthly payments by the university of special separation allowances to retired law enforcement officers of the institution who qualify for basic service retirement under provisions of the North Carolina General Statutes pertaining to retirement of law enforcement officers. These payments are authorized by North Carolina General Statute 143-166.41, effective July 1, 1984, and applicable policies and procedures (if any), and shall cease at the end of the month following a retiree's attainment of age 62.
615710 RETIREMENT SUPPL
6158XX DISABILITY BENEFITS
This minor object includes payments of disability benefits to employees in accordance with the Disability Income Plan of North Carolina.
615800 DISBEN > 1YR
615810 DIS BEN, <= 1 YR, AP
615820 DIS BEN, <= 1 YR, RS
615830 DIS BEN <= 1 YR, AP NOT SUBJECT TO STATE INCOME TAX NC VESTED AS OF 08/12/99
615840 DIS BEN <= 1 YR, RS NOT SUBJECT TO STATE INCOME TAX NC VESTED AS OF 08/12/99
6159XX OTHER PERSONNEL PAY
This minor object includes special personnel payments by the university to employees when such payments are not identified by minor objects numbered 1510 through 1570. It includes cash awards to employees in recognition of achievements (e.g. cash awards to faculty for recognition as outstanding teachers). This account does not include the costs of noncash service awards provided to employees; such costs are classified as 2900 other supplies.
739520 EDUC ASST PGM-TAXABL (1591)
Includes Educational Assistance Programs payments to or on behalf of employees and which are taxable as income. Payments are subject to withholdings and reported on the employees W-2.
615950 UNCLASS PER PYMTS
Special personnel payments to or for employees not identified by minor objects 1510-1590. Includes awards in recognition of achievements.
615990 CHANGE IN ACCRUD VAC
617000 BOARD MEMBERS COMP
This major object includes the payments for personal services to members of the institution's governing board. This major object excludes reimbursements for travel expenses; these reimbursements are included in major object number 3100.
618XXX STAFF BENEFITS
This major object includes the costs of fringe benefits associated with employing full-time and part-time, permanent and temporary employees, and employees on loan to other state institutions and agencies. Use a more descriptive minor object.
6181XX SOCIAL SECURITY
This minor object includes the institution's share of social security (or FICA) costs based on the amount of qualifying salaries and wages paid to applicable employees. Use a more descriptive subsidiary object.
618110 FICA MATCHING APP
618120 FICA MATCHING RS
618130 FICA MATCH WORK COMP
618180 FICA MATCHING TIPS
618200 STATE RETIREMENT
This minor object includes the institution's share of state retirement plan costs based on the amount of salaries paid to applicable employees. Use a more descriptive subsidiary object.
618210 TSERS MATCING AP
618220 TSERS MATCHING RS
618280 TSERS MATCH REIMBUR
618300 MEDICAL INSURANCE
This minor object includes the institution's costs of medical insurance which provides medical and hospital indemnification for qualifying employees. Use a more descriptive subsidiary object.
618310 MEDINS MATCHING AP
618320 MED INS MATCH RS
618330 MED INS MATCH FTE
618380 MED INS MATCH REIMB
618600 WORKERS COMP PREMIUM
This minor object includes the institution's payments of premiums to private insurers for workers' compensation protection to cover employees who suffer disability (or death) from accidents arising out of and in the course of employment. This object is used only with certain receipts supported contracts and grants. (Payments of benefits under the State's self-insured program are identified in minor object of expenditure 4760 Workers Comp Benefits.)
6187XX TIAA OPT RETIREMENT
This minor object includes the institution's share of TIAA optional retirement costs based on the amount of salaries paid to applicable employees. Use a more descriptive subsidiary object.
618710 TIAA RET MATCH, AP
This subsidiary object includes an institutions share of TIAA optional retirement costs based on the amount of salaries and wages paid to applicable state appropriated employees.
618720 TIAA RET MATCH, RS
This subsidiary object includes an institution's share of TIAA optional retirement costs based on the amount of salaries and wages paid to applicable receipt supported employees.
618730 VALIC RET MATCH, AP
618740 VALIC RET MATCH, RS
618750 LINC NAT RET MTCH-AP
618760 LIN NATL RET MTCH-RS
618770 FIDELITY RET MTCH
618780 TIAA REIMBURSEMENT
This subsidiary object includes the employer's matching contribution of TIAA Retirement for those EPA (object 1118 and 1318) employees choosing this optional retirement.
6188XX LAW OFCR RETIREMENT
This minor object includes the institution's share of payments to the Law Enforcement Officers' Benefit and Retirement Fund based on the amount of salaries paid to applicable employees.
618810 LEO RET MATCHING, AP
This subsidiary object includes an institution's share of law enforcement officers' retirement costs based on the amount of salaries and wages paid to applicable receipt supported employees.
618820 LEO RET MATCHING, RS
This subsidiary object includes an institution's share of law enforcement officers' retirement costs based on the amount of salaries and wages paid to applicable receipt supported employees.
618880 LEO RET MATCH, REIMB
This subsidiary object includes the employer's matching contribution of law officers' retirement for those SPA employees charged to payroll object 1218 who chose this optional retirement.
6189XX STAFF BENEFITS RES
This minor object is used only for retaining reserves for staff benefits for employees. This reserve must be allocated to the proper expenditure classification accounts prior to disbursement.
618910 STAFF BENEFIT RES-AP
This subsidiary object includes the costs of State Appropriated employee fringe benefits which are not separately identified by other subsidiary objects.
618920 STAFF BENEFIT RES-RS
This subsidiary object includes the costs of receipt supported employee fringe benefits which are not separately identified by other subsidiary objects.
719XXX CONTRACTED SERVICES
This major object includes the payments to independent contractors, external organizations and other non-university employees for professional and consultative personal services engaged on a contractual basis. The disbursing institution is the beneficiary, either directly or indirectly, of the personal services rendered. Use a more descriptive minor object.
719010 VOLUNTEER STD ASSN
719020 CLIPPING SERVICE 3930
719030 JANATORIAL SERVICES 3934
719040 ATHLETIC GAME GUARANTEES 3952
719050 LAUNDRY SERVICES
719060 SECURITY SERVICES
719070 PEST CONTROL SERVICES
719080 LAWN & GROUND SERVICES
719090 WASTE REMOVA/RECYCLING SERVICES
7191XX LEGAL AND ACCT FEES
This minor object includes the professional fees paid to attorneys and accountants for legal and accounting services rendered to the institution.
719110 LEGAL SERVICES FEES
This minor object includes the professional fees paid to attorneys for legal services rendered to the institution.
719150 ACCOUNTING/AUDIT SER
This minor object includes the professional fees paid to accountants for accounting services rendered.
7192XX CONSULTANT FEES
This minor object includes the fees paid to professional specialists for consultative services provided to the institution. USE OF THIS OBJECT REQUIRES NC STATE PURCHASING AND CONTRACT APPROVAL PER NC STATE BUDGET MANUAL.
719240 CONSULT FEE, MIS/DP
This minor object includes the fees paid to professional specialists for systems implementation and integration services. This includes cost of analyzing, designing, programming, implementing and/or supporting a system or system modification.
719270 CONSULT FEE, ADMIN
This minor object includes fees paid for administrative consultant services.
719280 CONSULT FEE -FUND RAISING (FOUNDATION ONLY)
7193XX MEDICAL FEES
This minor object includes the professional fees paid to hospitals, medical doctors, dentist, nurses, etc., for medical services rendered on behalf of the institution.
719310 MED FEES, HOSP PROV
This minor object includes the professional fees paid to hospitals for medical services rendered on behalf of the institution.
719350 MED FEE, OTHER PROV
This minor object includes the professional fees paid to doctors, dentists and other medical institutions excluding hospitals.
719400 EMPLOYEE ON LOAN PAY
This minor object includes the payments to other State Government agencies for professional services of borrowed employees subject to the state-wide policy on dual employment.
719500 HONORARIUMS
This minor object includes the payments to professional persons for services rendered when custom or proprietary forbid the setting of fees.
719510 GAME OFFICIAL'S FEES (1991)
This subsidiary object includes the payments to individuals to officiate athletic contests for ASU Athletic teams.
719515 BROADCASTER'S FEES (1992)
This subsidiary object includes the payments to individuals to act as play-by-play and color commentators at ASU Athletic events.
719520 COST OF LITIGATION (1993)
719525 SEC LEND TRAN FEE (1995)
719530 CONTRACTED WAN SUPPORT SERVICES (1998)
WAN Support Services - to record services purchased from independent contractors and/or external organizations for analyzing, designing, implementing and/or supporting a wide area network.
719535 OTHER CONTRACT SERV (1999)
719540 RESEARCH SUBCONTRACT EXPENSE
719700 ACADEMIC SERVICES
This minor object includes non-payroll payments for instructional and research services performed by individuals who are not state employees.
719800 CONSULT FEE, ENGINR
7199XX OTHER CONTRACT SERV
This minor object includes payments of fees to independent contractors, external organizations and other for professional and consultative personal services engaged on a contracted basis, and not identified by minor objects numbered 1910 through 1970. It includes the cost of contracted secretarial, clerical and account collection services. Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue authorized by subsection 13(b) of the "Off-Set Debt Collection Act" (G.S. Chapter 105A). Procedural Comment: The incurrence of the fifteen (15%) retainer collection expense is supported by the receipt of "an accounting of the set-offs" from the North Carolina Department of Revenue, according to G.S. 105A-14(a), and an institution's need to prepare a disbursing check, payable to the institution, equal in amount to the total retainer, charging minor object of expenditure 1990 with the disbursement and crediting the various debtor's accounts or 0170 bad receivables recovery, as appropriate, when the check is subsequently deposited to the institution's receipts.
This object class includes the payments for supplies, materials and commodities consumable within a time period of one year or less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance. It includes all articles of substances in a natural, prefabricated or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output. This object class includes small equipment purchases whose total costs (including taxes, shipping, and other costs required to place the item in service) is less than $1,500. Use a more descriptive object.
721XXX HOUSEHOLD SUPPLIES
This major object includes the payments for cleaning custodial and janitorial supplies, materials and utensils and minor equipment. Also, it includes the costs of clothing, wearing apparel, uniforms, furnished to employee, bedding and sewing supplies and materials.
721100 JANITORIAL CLEANING
This object includes payments for cleaning, custodial and janitorial supplies, materials and utensils.
721200 BED & TEXTILE SUPPLY
This object includes cost of bedding supplies and sewing supplies and materials.
721300 CLOTHING & UNIFORMS
This object includes cost of clothing, wearing apparel, plastic gloves, paper hats, safety glasses and uniforms furnished to employees.
721400 SUBSISTENCE SUPP (RESTRICTED TO FOUNDATION)
721900 OTH CLEANING SUPPLY
This object includes supplies not already identified.
722000 FOOD SUPPLIES
This object includes payments for raw and processed foods and food products, beverage condiments to be consumed by humans. The following areas can use this code: Day Care Center, Lucy Brock, Home Economics and Health Services, as well as various Trust Funds.
722010 FND HOSPITALITY SUP (FOUNDATION ONLY 92-9-9xxxx)
723000 EDUCATIONAL SUPPLIES
This major object includes the payments for supplies, material and minor equipment used in classrooms or laboratories for instructional, research and examination purposes. When used in educational and research endeavors, such supplies and materials include chemical, films, slides, tapes and transparencies. Also, it includes the costs of scientific, medical, hospital, infirmary and laboratory supplies-material- equipment. The costs of agricultural supplies and materials in the form of feed, seed fertilizer, insecticide, fodder and forage are included when their use is for instructional or research purposes and propane for academic departments (chemistry).
723050 DRUGS & PHARMACY SUP
This minor object will be used to purchase drugs for the infirmary.
724000 REPAIR SUPPLIES
This major object includes the payments for supplies and materials and equipment normally used by an institutional service shop in the construction, maintenance and repair of institutional facilities and movable and immovable furniture and equipment. It includes the costs of carpentry, electrical, mechanical, degreaser, propane, kerosene, hydraulic oil, plumbing and structural supplies, materials and tools. Also, it includes agricultural supplies and materials when their use is for the maintenance of institutional grounds.
725XXX MTR VEHICLE SUPPLIES
This major object includes the payments for supplies, equipment and materials normally used in the operation, maintenance and repair of state-owned motor vehicles. It includes the costs of fuels, oils, lubricants, fluids, tires, batteries, etc. and minor accessories. Do not use; instead use a subsidiary of this minor object.
725100 MTR VEHICLE-GASOLINE
This minor object includes the payments for gasoline used in the operation of state-owned motor vehicles used only by ASU Motor Pool and other departments owning their own vehicles.
725200 MTR VEH TIRES & TUBE
This minor object includes the payments for tires and tubes used in the operation of state owned motor vehicles used only by ASU Motor Pool and other departments owning their own vehicles.
725300 MOTOR VEHICLE PARTS
This minor object includes the payments for parts used in the operation of state-owned motor vehicles used only by ASU Motor Pool and other departments owning their own vehicles.
725900 MTR VEH OPER SUPPLY
This minor object includes the payments for other operating supplies and equipment(not described above) used in the operation of state-owned motor vehicles used only by ASU Motor Pool and other departments owning their own vehicles.
726000 OFFICE SUPPLIES
This major object includes the payments for supplies, minor equipment and material normally used by staff personnel in the operations of institutional offices and in the performance of clerical duties. It includes the costs of readily expendable items, such as paper, pencils, folders and ink and also the costs of minor equipment items, such as scissors, and staplers requiring an expenditure of less than $1500. Also, it includes the cost of institutional forms, letterheads, envelopes, checks, library cards, duplication supplies and publications not added to library collections.
727XXX PURCHASES FOR RESALE
This major object includes the payments for goods and services to be sold or rented by institutional operations, i.e., auxiliary services and independent operations. It includes the costs of books, food, stores, tickets and appropriate items.
727010 PURCHASES FOR RESALE
This subsidiary object includes the payments for goods and services which are to be sold by an institutional operation i.e., by auxiliary enterprises and independent institutional operations. It includes cost of books, food, tickets and other appropriate items.
727020 SUPPLIES FOR RESALE
This subsidiary object includes the payments for supplies which are to be sold by an institutional operation i.e., by auxiliary enterprises and independent institutional operations. Used by Food Services and the Center for Continuing Education.
727030 GN/LOSS ON RTND PUR
This subsidiary object includes any gain or loss realized by the return of purchases. This object is for Bookstore use only.
727040 BKST PR YR INVOICE
This subsidiary object includes the payment of goods for resale where the goods were received in a prior operating year. This object is for University Bookstore use only.
727050 DISC OF RESALE PURCH
Subsidiary object includes the discounts that are taken on warehouse purchases.
727060 REBATES
This subsidiary object includes any rebates received from suppliers.
727070 GN/LOSS-BKST TFR PUR
This subsidiary object includes any gain or loss realized by the transferring department. This object is for Bookstore use only.
727080 BKST INV PILFERAGE
This subsidiary object will be used to record the inventory shrinkage that is noted at the time of periodic physical inventories. This object to be used by the University Bookstore only.
727090 FD SR-PURCH TFR-VEND
This object will be used in the vending system to record transfers of purchases from the vending system to other units within Food Services.
727100 BKST RESALE CLAS X10
727110 BKST RESALE CLAS X11
727120 BKST RESALE CLAS X12
727130 BKST RESALE CLAS X13
727140 BKST RESALE CLAS X14
727150 BKST RESALE CLAS X15
727160 BKST RESALE CLAS X16
727170 BKST RESALE CLAS X17
727180 BKST RESALE CALS X18
727200 BKST RESALE CLAS X20
727210 BKST RESALE CLAS X21
727220 BKST RESALE CLAS X22
727230 BKST RESALE CLAS X23
727250 BKST RESLAE CLAS X25
727300 BKST RESALE CLAS X30
727310 BKST RESALE CLAS X31
727320 BKST RESALE CLAS X32
727330 BKST RESALE CLAS X33
727350 BKST RESALE CLAS X35
727400 BKST RESALE CLAS X40
727410 BKST RESALE CLAS X41
727420 BKST RESALE CLAS X42
727430 BKST RESALE CLAS X43
727500 BKST RESALE CLAS X50
727510 BKST RESALE CLAS X51
727550 BKST RESALE CLAS X55
727600 BKST RESALE CLAS X60
727610 BKST RESALE CLAS X61
727620 BKST RESALE CLAS X62
727630 BKST RESALE CLAS X63
727650 BKST RESALE CLAS X65
727700 BKST RESALE CLAS X70
727750 BKST RESLAE CLAS X75
727800 BKST RESALE CLAS X80
727900 BKST RESALE CLAS X90
727950 BKST RESALE CLAS X95
727960 BKST RESALE CLAS X96
727990 BKST RESALE CLAS X99
729XXX OTHER SUPPLIES
This major object includes the payments for supplies and materials not identified by major objects numbered 2100 through 2700. It includes the costs of electronic data processing supplies and materials, minor equipment, films and tapes not used for educational purposes. Do not use this object, instead use a minor object.
729030 PROMOTIONAL MATERIAL
Includes payments for plaques, bars, bumper stickers, certificates, miniature diplomas, decals, sweaters purchased for Student Ambassadors and other promotional materials.
729040 FND GIFTS & FLOWERS
729050 PHOTOGRAPHY
729060 AWARDS
729100 DATA PROCESSING SUPP
This minor object includes the costs of electronic data processing supplies and equipment costing less than $1500 and all non-mainframe-type computer software. Any computer software costing $5,000 or more will be considered for a mainframe-type computer and charged to object 523x.
729900 OTHER MATERIAL & SUP
This minor object includes the payments for supplies, equipment and materials not identified by objects numbered 2100 through 2980.
This object class includes the payments for services provided to the institution which assist in the performance and achievement of institutional programs, and in the operation, repair and maintenance of institutional facilities. It excludes contracted services classified under major object number 1900. Use a more descriptive major object.
731XXX TRAVEL
This major object includes the payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and the University of North Carolina. Travel expenses include transportation expenses, subsistence expenses and other travel expenses. Use a more descriptive minor object.
731110 IN STATE TRANS-AIR
This minor object includes the payment for airline tickets for air travel within North Carolina only.
731120 IN STATE TRANS-GRND
This minor object includes the payment for rental cars, taxi charges, limousine service, subway, trains, bus, streetcars, motor pool charges and any other form of ground transportation.
731130 IN STATE TRANS-OTHER
This minor object includes the payment for tolls, parking and other related ground transportation costs not otherwise indentified.
731140 IN STATE SUBSIS-LDG
This minor object includes the payment for lodging expenses within North Carolina.
731150 IN STATE SUBSIS-MEAL
This minor object includes the payment for meals within North Carolina.
731160 IN STATE OTH TRAVEL
This minor object includes the payment for miscellaneous telephone charges, baggage handling gratuities, and other appropriate items.
731170 PARENT TRANS COST
731180 TRAVEL ATHLETICS
731190 IN STATE REGIS FEE
This minor object includes the payment for registration fees for programs within North Carolina.
731210 OUT OF ST TRANS-AIR
This minor object includes the payment for airline tickets for travel to destinations out-of-state.
731220 OUT OF ST TRANS-GRND
This minor object includes the payment for rental cars, taxi charges, limousine service, subway charges, trains, streetcars, bus, motor pool charges and any other ground transportation charges.
731230 OUT OF ST TRANS-OTHR
This minor object includes the payment of tolls, parking charges and other appropriate items.
731240 OUT OF STATE LODGING
This minor object includes the payment for lodging out-of-state.
731250 OUT OF STATE MEALS
This minor object includes the payment for meals out-of-state.
731260 OUT OF ST OTH TRAVEL
This minor object includes the payment for miscellaneous telephone charges, baggage handling gratuities, and other appropriate items.
731290 OUT OF ST REGIS FEE
This minor object includes the payment for registration fees for out-of-state programs.
731310 OUT CONTRY TRANS-AIR
This minor object includes the payment for airline tickets for out-of-country travel.
731320 OUT CONTRY TRANS-GRN
This minor object includes the payment for rental cars, taxi charges, limousine service, train, bus, subway, motor pool charges, streetcars and any other ground transportation charges.
731330 OUT CONTRY TRANS-OTH
This minor object includes the payment for tolls, parking charges, and other appropriate charges.
731340 OUT OF CONTRY LODGIN
This minor object includes the payment for lodging out-of-country.
731350 OUT OF COUNTRY MEALS
This minor object includes payment for meals out-of-country.
731360 OUT CONTRY OTHER TRV
This minor object includes payment for miscellaneous telephone charges, baggage handling gratuities, and other appropriate items.
731390 OUT CONTRY REGIS FEE
This minor object includes the payment for registration fees for out-of-country programs.
731410 BOARD/NON EMP TRAVEL-TRANS
This minor object includes payment for board members and non-state employees for transportation costs.
731440 BOARD/NON EMP TRAVEL SUBSIST
This minor object includes payment for board members and non-state employees for subsistence costs.
731640 TRAVEL ADVANCES - ATHLETICS
731670 ATH NC TEAM TRANSPRT
731680 ATH NC TEAM SUBSISTN
732XXX COMMUNICATIONS
This major object includes the payments for transmitting verbal or written messages, correspondence, data and information. It includes the costs of telephone services, telegrams, postage, messenger and courier services and post office box rental. Use a more descriptive minor object.
732100 TELEPHONE
The subsidiary object includes the payments for departmental telephone charges for DAIN and long distance. Also, includes telephone offices payment to Southern Bell for long distance charges. Includes costs of telephones and telephone installation cost.
732110 COMMUNICATIONS
732130 TELEPHONE DAIN SERV
This subsidiary object includes the payments to the Department of Administration for the DAIN telephone system.
732140 BROADCASTING TELEPHN
732150 TELEPHONE EXP REFUND
This subsidiary object includes the deposits of all university departments in payment for DAIN and long distance charges.
732200 TELECOMMUNICATION DATA CHARGES
To record data transmission costs (WAN charges)such as shared data charges, point-to-point data charges and NCREN gateway internet fees.
732400 DATA TRANSMISSION
732450 COMM-CELLULAR TEL SR
732500 POSTAGE
This subsidiary object includes the payments for departmental postal charges, messenger services and post office box rental. Also, includes Post Office payments to Boone Postmaster for postage.
732560 POSTAGE EXP REFUND
This subsidiary object includes the deposits of all university departments in payment for postage charges.
732600 VIDEO TRANSMISSION CHARGE
To record video transmission costs such as NCIH charges.
732700 INTERNET SERVICE PROVIDER CHARGE
To record dial-up or direct service link costs when the service is provided by a non-state entity. (E.g. AOL, Roadrunner, GTE<< Earthlink).
732800 CABLEVISION
733XXX UTILITIES
This major object includes the payments for utility services, exclusive of telephone services and includes the costs of electricity, water, natural gas, propane gas, diesel fuel, fuel oil, coal, heat, light and power. It excludes the costs of fuels and oils used in the operation of motor vehicles. Use a more descriptive minor object.
733100 UTILITY ELECTRICITY
This subsidiary object is for the payment of electrical services or power bills from utility companies for kwh charges, security lights, connections, etc.
733110 UTILITY ELEC CLEARNG
733200 UTILITY FUEL OIL
This subsidiary object is for the payment for fuel oil and fuel oil additives/conditioners/enhancers used to heat campus buildings and/or produce steam.
733250 UTIL-CHEM ADDITIVES
733300 UTIL PROPAN/NTRL GAS
This subsidiary object is for the payment of natural or LP gas for use on campus--but not for motor vehicles.
733400 UTILITY WATER-SEWER
This minor object is for the payment of water & sewer services provided by the town of Boone or the ASU Water Plant. This object includes the payment for water and sewer, their connections, and any related additives necessary to make the service usable.
733410 UTIL WATER/SEWER-CLR
733700 WASTE DISPOSAL FEES
This subsidiary object includes payment of fees charged for allowing ASU to dispose of solid waste.
733800 CABLEVISION EFFECTIVE 7-1-05 USE 3280 FOR CABLEVISION
This subsidiary object includes payment to cablevision companies for services/access provided to ASU and its auxiliaries.
733900 STEAM COST
This minor object includes the payment for steam.
734XXX PRINTING AND BINDING
This major object includes the payments for printing, production, reproduction and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies and intra-institutional divisions. It includes the cost of non-library book repair materials, purchased duplication services and typesetting services.
734100 PRINTING
This object includes the cost of printing and typesetting services, production of bulletins, leaflets, posters, pamphlets, manuals, diplomas and publications.
734200 REPRODUCTION
This object includes cost of reproduction by copiers.
734900 OTHER PRINTING
This object includes cost of binding of books or publications.
735XXX REPAIRS AND MAINT
This major object includes the payments for contractual services, including both labor and materials, to repair, maintain, overhaul, rebuild, renew and restore institutional facilities and resources, such as buildings, equipment, motor vehicles, furniture, roads, walks and drives, excluding those specific projects identified in capital improvement budgets. Repairs are corrective and restorative following wear and deterioration of an asset; maintenance is preventive and anticipatory. The contractual services may be performed by commercial firms, state agencies and intra-institutional divisions.
735100 BUILDING REPAIRS
735150 BLDG REP-PD BY PHY P
735200 MOTOR VEHICLE REPAIR
735220 EDP EQUIP REPAIR
735230 EQUIP REPAIR-OTHER
735300 REPAIR TO OTH STRUCT
735900 OTHER REPAIR & MAINT
Repair of towers, tanks, wells, fences and items not otherwise identified.
736000 FREIGHT AND EXPRESS
This major object includes the payments for services to transport, move or deliver objects, materials or resources owned or used by the institution. The objects are moved within or from within the institution. It excludes the costs incurred when objects, materials and resources are originally acquired; these initial transportation costs are added to the object's costs.
736100 FREIGHT OUT-BOOKSTOR
737000 ADVERTISING
This major object includes the payments for advertisements and announcements that will produce income. Non-income producing advertising should be charged to 739100.
738000 DATA PROCESSING OTH
This major object includes the payments for electronic or automatic data processing services rendered for an institution by commercial firms, state agencies and intra-institutional divisions. The processed data can be related to academic, administrative, financial, scientific, statistical or engineering activities. It includes the cost of computer print-outs such as printing of address labels and financial reports, microfiche, microfilm and the grading of examinations. Also, it includes the fixed amount of annually budgeted monetary support for the Triangle Universities Computation Center as provided by North Carolina State University at Raleigh and the University of North Carolina at Chapel Hill.
739XXX OTHER CURRENT SERV
This major object includes payments for contracted services not identified by major objects numbered 3100 through 3800. It includes costs of legal notices and legal advertisement, information and credit report services, periodical clipping services, janitorial and garbage removal services, boiler inspection services, pest control services, water treatment services, employee education, contracted food services and prerecorded tapes. See subsidiary objects and use where applicable.
739010 FND ADMIN FEES (FOUNDATION ONLY)
739100 LEGAL ADVERTISING
This object includes the cost of legal notices and legal advertisements. Also includes position ads.
739110 FND/ATH MEETING MLS (FOUNDATION OR ATHLETICS ONLY)
739140 ATH REFRESHMENTS (ATHLETICS ONLY)
This subsidiary object includes the payment of refreshments furnished for team and staff members on trips or at home games.
739200 N-TAX EMPL MOVING EX
This object includes the cost of employees moving expense.
7395XX EMPLOYEE EDUCATION
This object includes payment for employee education expense.
739510 ED ASSIST PRGM, NOTX
This object includes payment for employee education expenses thru the Educational Assistance Program that are not taxable to the employee. (Taxable educational expenses are charged to object 1591) These payment requests will come from the personnel office.
739520 EDUC ASST PGM-TAXABL (1591)
Includes Educational Assistance Programs payments to or on behalf of employees and which are taxable as income. Payments are subject to withholdings and reported on the employees W-2.
739530 OTHER EMPLOYEE EDUC
This object includes payment for employee education expenses such as conferences and seminars.
786700 OTHER CURRENT SERV 3990
This object includes payments for contracted services not separately identified such as information and credit report services, boiler inspection services, water treatment services, contracted food services(for use with non-state fund codes) and recorded tapes.
786750 SURPLUS PROP SER CHG 3967
5% SERVICE CHARGE PAID TO THE STATE CONTROLLER'S OFFICE FOR THE SALE OF SURPLUS PROPERTY.
719050 LAUNDRY SERVICES 3992
739950 FAC-STAFF TUIR WAVER
719060 SECURITY SERVICES 3996
719070 PEST CONTROL SERVICE 3997
719080 LAWN-GROUND SERVICE 3998
This object class includes the payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi-annual or annual periods. The charges are for a fixed sum or a fixed sum plus charges for use of the property, supported by contracts or agreements and of a continuing nature.
741XXX RENTAL OF REAL PROP
This major object includes the payments for lease or rental of realty. It includes the costs of renting land, buildings, offices, conferences rooms, convention halls, auditoriums, residences, mobile trailers, roadways and sidewalks.
741100 RENTAL OF LAND
This object includes payments for lease or rent of land.
741200 RENTAL OF BUILDINGS
This object includes payment for lease or rent of buildings.
741300 RENTAL OF OTHER FAC
This object includes payments for lease of office space and other facilities.
741500 CONFERENCE ROOM RENT
This object includes payments for lease or rent of conference rooms.
741900 OTHER RENTALS
This object includes payments not separately identified such as lease or rent of auditoriums, residences, roadways, exhibit spaces and sidewalks.
742XXX RENTAL OF EDP EQUIP
This major object includes the payments for the limited-term use, or right to possession and use, of electronic or automatic data procession equipment. It includes the costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software and time sharing.
742000 Rental of EDP Equipment
742100 RENT/LEASE OF NON-WAN DP EQUIP
Rent lease of non-WAN DP Equipment - including software and maintenance as set forth in a rent/lease agreement.
742200 RENTAL-EDP SOFTWARE
This minor object includes the payments for the limited-term use, or right to possession and use, of electronic or automatic data procession software.
742400 CAPITAL LEASE
This minor object includes the periodic payments to vendors for the capital leases. It includes the cost of leasing central processing units, working storage, control units, peripheral equipment and terminals and all other capital lease items.
742500 RENT/LEASE WAN EQUIP
To record charges for wide area network data processing equipment including software and maintenance as set forth in the rent/lease agreement
742600 RENT/LEASE OF VIDEO TRANS EQUIPMENT
To record charges for video transmission equipment including software and maintenance as set forth in the rent/lease agreement
743XXX RENTAL-OTHER EQUIP
This major object includes the payments for the limited-term use, or right to possession and use, of equipment not classified as electronic data processing equipment. It includes the costs of leasing postage meter machines, typewriters, calculators, adding machines, reproduction equipment, duplication equipment and motor vehicles.
743100 RENTAL-REP EQUIP
This object includes payments for the limited-term use, or right to possession and use of reproduction equipment.
743200 RENTAL-GENL OFF EQ
This object includes the payment for the limited-term use, or right to possession and use of typewriters, calculators and adding machines.
743300 RENT/LEASE OF VOICE COMM EQUIP
This object includes the payment for the limited-term use, or right to possession and use of voice based communication equipment.
743910 RENT-OTH EQ-EXP REF
This object will be used to deposit refunds from Xerox.
743920 RENT OF MTR VEHICLES
743950 RENT FURN & FIXTURES
744XXX MAINTENANCE CONTRACT
This major object includes the payments for limited-term service and maintenance contracts covering equipment owned or leased by the institution. It includes the cost of servicing and maintaining adding machines, calculators, typewriters, duplication equipment and other business machines, elevators, air conditioners, boilers, audiovisual equipment, etc. These same services not provided for under a maintenance contract are charged to 35XX.
744300 MAINT CONTRCT-NON WAN DP EQ
Maintenance agreement for non-WAN DP Equipment is not a part of an equipment lease agreement.
744400 MAINT CONTRCT-EDP SW
744500 MAINT AGREEMENT-WAN SOFTWARE
Maintenance agreement for WAN Software - to record costs of maintenance agreements on wide area network software.
744600 MAINT AGREEMENT-WAN EQUIP
Maintenance agreement for WAN equipment-this is not a part of an equipment lease agreement.
744800 MAINT AGREEMENT-VIDEO TRANS EQUIP
To record costs of maintenance agreement on video transmission equipment.
744900 MAINT CONTRACT-OTHER
This object will be used for all maintenance contracts other than EDP Equipment or EDP Software.
745XXX INSURANCE & BONDING
This major object includes the payments for premiums relating to insurance and bonding. It includes the costs of fire and extended coverage insurance, casualty insurance, automobile liability insurance, public liability insurance and fidelity bonding of institutional employees. It excludes the costs of worker's compensation premiums; these premiums are included in minor object number 618600.
745110 INSURANCE, PROPERTY
745120 INSURANCE ON MTR VEH
745130 INSURANCE, LIABILITY
745190 INSURANCE, OTHER
745200 BONDING
749010 FND-GENL FEES & LIC (FOUNDATION ONLY)
749020 FOUNDATION TAXES (FOUNDATION ONLY)
749040 FND OTH PROP ASSESMT (FOUNDATION ONLY)
749050 DEPRECIATION-BLDGS (FOUNDATION ONLY)
786050 MEMBERSHIP DUES 4903
Membership dues for individuals cannot be paid for from State Funds.
786100 DEPR OTHER STRUCTURE (FOUNDATION ONLY) 4906
786100 DEPRECIATION EXPENSE 4906
786150 NON-LIB SUBSCRIPTION (FOUNDATION ONLY) 4907
786250 OTHR COLLECTION COST (1994)
749080 DEPRECIATION-EQUIP (FOUNDATION ONLY)
749500 FND-ADM ALLOW EARNED (FOUNDATION ONLY)
749900 FND-OTHER FIXED CHGS (FOUNDATION ONLY)
This object includes the payments for acquiring legal ownership to equipment, including the related inbound transportation and installation charges. For definitional purposes, equipment possesses the following characteristics: is not consumable or expendable; it is movable, even though sometimes attached to other objects or buildings; it has an expected useful life of longer than one year; its cost is at least $5000; and it use does not create a readily observable physical impairment or deterioration. Also, this object class includes the payments to acquire legal ownership to real property, to construct additions to land and buildings and to equip and furnish buildings with equipment, furniture, furnishings, machinery and component systems. Thus, this object class includes all expenditures for tangible resources which are most of the time subject to fixed asset controls. Above defined items costing $5000 or more will be automatically recorded through the FAS System. Also it includes library books, journals and artistic creations.
Effective July 1, 2005 Appalachian will define Fixed Assets as those tangible items generally costing $5,000 or more including taxes, shipping and other costs to make the equipment operative and having an estimated useful life of more than one year. Appalachian will no longer inventory items that cost between $1,500 and $4,999.99 as required by the previous policy. This change in policy will require the following change in coding:
Expenditures that would have normally been charged to the 5xx3 objects will now be charged to 729900 Other Supplies.
Fixed assets containing separate physical parts (i.e. CPU, monitor and keyboard) are no longer considered one asset having one or more component parts. Each separate physical part is considered to be a separate asset and is individually evaluated according to each agency’s inventory/capitalization threshold.
Information Technology expenditures that cost between $1,500 and $4,999.99 for the following objects will be coded to the 5xx3 account shown below but will not be inventoried. This coding requirement is necessary for Appalachian to comply with the Office of State Controller reporting requirements.
751330 Voice Comm Equip
752130 NON WAN EDP Equip
752330 NON WAN Comp Software
752430 WAN EDP Equip Non FAS
752630 WAN Computer Software
755730 Video Transmission Equipment
See the RESOURCE MANUAL, PURCHASING section for more information.Purchases that simply maintain an asset are charged to the 720000 or 730000 object class.
7510#X OFFICE EQUIPMENT
This minor object includes the payments for purchasing cabinets, file cabinets, typewriters, adding machines, bookkeeping machines, calculators, duplicating machines, bookshelves and other equipment.
At least $1500 and less than $5000 -- code object 5103
$5000 or more -- code object 5105
Cost includes sales tax, shipping and installation.
751050 OFF EQUIPMENT-FAS+ $5000 or more
Items defined above and costing less than $1500 should be coded to object 2600.
751150 OFF FURNITURE-FAS+ $5000 or more
7513XX COMMUNICATIONS EQ
This minor object includes the payment for all communications equipment and systems purchased for the university and its departments. Includes fax machines and mobile radio systems.
751330 VOICE COMM EQUIP-NON FAS at least $1500 but less than $5000
To record charges for voice based communication equipment including bundled software.
751350 VOICE COMM EQUIP-FAS+ $5000 or more
*cost includes sales tax, shipping and installation
To record charges for voice based communications equipment including bundled software. Items defined above and costing less than $1500, their repair will be charged to objects 2400 and 3520 respectively. Repair supplies (not for resale) will be coded object
7520XX EDP EQUIPMENT
752130 NON WAN DP EQUIPMENT-NON-FAS at least $1500 and less than $5000
752150 NON WAN DP EQUIPMENT-FAS+ $5000 or more
*cost includes sales tax, shipping and installation.
752330 NON WAN COMPUTER SOFTWARE NON FAS
Mainframe computer software purchased and costing at least $1500 and less than $5000.
752350 NON WAN COMPUTER SOFTWARE FAS
Mainframe computer software purchased and costing at least $5000.
Any software purchased and costing $5,000 will be considered running on a mainframe-type machine.
The purchase of items defined above and costing less than $1500 will be charged to object 2910. Repairs of the above defined items will be charged to object 3520. Repair supplies (not for resale) will be charged to object 2400.
752430 WAN DP EQUIPMENT NON FAS COST $1500 BUT LESS THAN $5,000
752450 WAN DP EQUIPMENT FAS COST $5000
752630 WAN COMPUTER SOFTWARE PURCHASE NON FAS Costing $1,500 but less than $5,000
752650 WAN COMPUTER SOFTWARE FAS Costing $5,000 plus
7531XX EDUCATIONAL EQUIPMENT
This minor object includes payments for purchasing educational, scientific, medical, laboratory and classroom equipment and furniture for use in instructional, research, and examinational endeavors. It includes the costs of specialized library furnishings, recording studio equipment, audiovisual equipment, surgical equipment and X-ray equipment. It also includes the cost of agricultural equipment when its use is for instruction or research purposes.
Object 531# may only be used in FRS accounts 01000 thru 06399, 07000 thru 07499, 80000 thru 81999 and 32400 thru 32499.
753150 EDUC FURNITURE-FAS+ $5000 or more
753250 ED EQ-SCI/MED-FAS+ at least $5000 or more
753350 ED EQ, ENGINEER-FAS+ at least $5000 or more
753950 EDUC EQ, OTHER-FAS+ at least $5000
*Cost includes sales tax, shipping and installation
The purchase of items defined above and costing less than $1500 must be coded object 2300. Repairs of the above will be coded to object 3520. Code repair parts (not for resale) to object 2400.
754XXX MOTOR VEHICLES
This major object includes the payments for purchasing motor vehicles and other self-propelled, motorized equipment suitable for general use by the institution. It includes the costs of automobiles, trucks, motor boats, motorized camper, motorcycles, motor scooters, airplanes and other motor vehicles and self propelled motorized equipment suitable for general use. This object is also used for the taxes and rust-proofing as well as additions to the above (as opposed to replacement items) such as snow blades, bed covers, etc.
754150 AUTO/TRUCK/BUS-FAS+
at least $1500 and less than $5000 -- code object 54#3
$5000 or more -- code object 54#5
*cost includes sales tax, shipping and installation
Purchases of the above defined items costing less than $1500 will be coded 25## and the repair of these items will be coded 3520. Repair parts (not for resale) will be charged in the 25## class.
754950 MTR VEHICLES,OT FAS+
755##X OTHER EQUIPMENT
This major object includes the costs of specialized, motorized equipment, unsuited for general use by the institution, such as construction and maintenance equipment, which are not appropriate for inclusion in major object 54##, and the costs of other equipment, window air conditioning units, furnishings and furniture not identified by major objects 51## through 53##. Also, it includes the payments for purchasing agricultural equipment when its use is for the maintenance of institutional grounds. It includes the costs of athletic equipment, firefighting equipment, forklifts, furnaces, house trailers, lawn mowers, storage sheds, street sweepers, water coolers/fountains and other items.
755150 CONST EQUIP-FAS+ $5000 or more
755250 MAINTENANCE EQ-FAS $5000 or more
755450 OT EQ, ATHLETIC-FAS+ $5000 or more
755550 OT EQ, AGRICUL-FAS+ $5000 or more
755650 OT EQ, DIETARY-FAS+ $5000 or more
755730 VIDEO TRANSMISSION EQUIP
755750 VIDEO TRANSMISSION EQUIP FAS $5,000 or more
7559xX OTHER EQUIPMENT
This minor object includes water coolers, storage sheds, window air conditioners, athletic equipment, furnaces, forklifts, lawn mowers, and other items.
At least $1500 and less than $5000 -- code object 55#3
$5000 or more -- code object 55#5
*Cost includes sales tax, shipping and installation.
Purchases of the defined items that cost less than $1500 will be coded to object 2990.
The repair of the above items will be coded to object 3520. Any repair parts purchased (with no labor provided and not for resale) for this equipment will be coded to object 2400.
755950 OTHER EQUIPMENT-FAS+ $5000 or more
Includes paintings and other works of art costing over $5000.
756050 LIBRARY BOOKS AND JOURNALS
This minor object includes the payments to acquire additions to library and learning resource collections and includes the costs of books, magazines, newspapers, manuals, journals, manuscripts, musical scores, musical recordings, photographs, maps, films, tapes, records, microforms and other literary materials and creations. It includes the costs of binding library periodicals, journals, pamphlets and paperback books. It excludes the cost of these objects purchased for resale and for office use.
756150 ARTS & ARTIF
Includes paintings and other works of art costing over $5000.
756180 LIBRARY DOCUMENTS
Items charged to this object include data, text, or programs that have been stored in magnetic, optical, laser or other electronic form. Cost of obtaining access to electronic data files containing information commonly found in printed material is also charged to this object.
756500 LIBRARY BOOKS-OTHER
756510 LIB DATA LINK SYS
75700X LAND
This minor object includes the payments to acquire legal ownership or title to real property in the name of the state or the institution. This minor object is applicable only to capital improvement projects.
757100 LAND ACQUISITION CST
757200 LAND LEGAL-RECORDING
757300 LAND APPRAISAL FEES
7580XX BUILDINGS
This minor object includes the payments for construction purchase, additions, alterations, enlargements, expansions, extensions, improvements, modifications, remodeling, renovations and upgrading of buildings and other roofed and walled structures. Structural change projects should enhance the value of a building, or increase its utility or lengthen its useful life. It includes the costs of affixed or non-movable component systems in buildings (both initial installations and replacement units), such as electrical, central air conditioning, plumbing, communication, heating and transportation systems. It excludes the cost of initially equipping and furnishing buildings with non-affixed equipment, furniture, furnishings and machinery; these costs should be included in appropriate equipment accounts. This major object is normally associated with capital improvement budgets, but can be used in operating budgets when the total cost of a qualifying completed project is at least $1500 and less than $30,000. Project costs of $30,000 or more are chargeable to this object in a capital improvement budget. Projects which cost * less than $1500 are to be treated as acquisitions of Other Equipment" (when construction or purchase occur) or as "3500 Repairs and Maintenance" (when the various above cited structural changes occur).
*Cost includes sales tax, shipping and installations.
EXAMPLES
Purchases of carpet, window treatments, central air conditioning, and fire/smoke alarms for a building that has never had these items will be charged to object 3510 when the cost is less than $1,500.
Replacement of these items should be charged to 3510 or to object 2400 if they are purchased and installed by the requesting department with no additional labor cost to the university.
758010 BUILDING ACQUISITION CST
This object includes the payment for purchase of buildings and other roofed and walled structures.
758020 BLDG ACQ-LEGAL RECD
This object includes the payments for legal fees incurred in the purchase of buildings and other roofed and walled structures.
758030 BLDG ACQ-APP FEES
This object includes the payments for appraisal fees incurred in the purchase of buildings and other roofed and walled structures.
758050 BUILDINGS
758100 BLDG-PLANNING EXP
This object includes payments for planning expenses incurred during initial design phase of capital improvement construction.
758200 BLDG-DESIGN CONTRACT
This object includes payments to architects for design services on Capital Improvement projects.
758300 CONST IN PROGRESS
This object is used to record Capital Improvement Construction in Progress. Reserved for the Controller's use only.
758310 BLDG-GNRL CONTRACTS
This object includes payments to contractors who have been awarded the general contract on Capital Improvement construction projects of buildings and other roofed and walled structures.
758320 BLDG-ELECTRICAL CONT
This object includes payments to contractors who have been awarded the electrical contract on Capital Improvement construction projects of buildings and other roofed and walled structures.
758330 BLDG-PLUMBING CONT
This object includes payments to contractors who have been awarded the plumbing contract on Capital Improvement construction projects of buildings and other roofed and walled structures.
758340 BLDG-MASONARY CONT
This object includes payments to contractors who have been awarded the masonry contract on Capital Improvement construction projects of buildings and other roofed and walled structures.
758350 BLDG-ROOFING CONT
This object includes payments to contractors who have been awarded roofing contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758360 BLDG-EROSION CNTL CN
This object includes payments to contractors who have been awarded erosion control contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758370 BLDG-MECHANICAL CONT
This object includes payments to contractors who have been awarded mechanical contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758380 BLDG-LANDSCAPE CONT
This object includes payments to contractors who have been awarded landscape contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758390 BLDG-GRADING-FILLING
This object includes payments to contractors who provide grading and filling services on Capital Improvement construction projects of buildings and other roofed and walled structures.
758400 BLDG-ASBESTOS REMOVL
This object includes payments to contractors who have been awarded asbestos removal contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758510 BLDG-HVAC CONTRACTS
This object includes payments to contractors who have been awarded HVAC contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758520 BLDG-REFRIG CONTRACT
This object includes payments to contractors who have been awarded refrigeration contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758530 BLDG-ELEVATOR CONT
This object includes payments to contractors who have been awarded elevator contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758540 BLDG-SPRINKLER CONT
This object includes payments to contractors who have been awarded sprinkler contracts on Capital Improvement construction projects of buildings and other roofed and walled structures.
758550 BLDG-TELECOMM CONT
758710 TESTING-BORING
This object includes payments for soil testing and engineering services for Capital Improvement construction projects of buildings and other roofed and walled structures.
758720 BLDG-LEGAL & ADV FEE
This object includes payments for legal and advertising fees for Capital Improvement construction projects of buildings and other roofed and walled structures.
758730 BLDG-CONST SITE SURV
This object includes payments for surveying for Capital Improvement construction projects of buildings and other roofed and walled structures.
758740 BLDG-PROJ INSPECT FE
This object includes payments for inspection fees for Capital Improvement construction projects of buildings and other roofed and walled structures.
758790 BLDG-MISC COSTS
This object includes payments for miscellaneous project costs for Capital Improvement construction projects of constructed buildings.
75900X OTHER CAPITAL OUTLAY
This major object includes the payments for non-equipment capital outlays not identified by major objects numbered 5700 and 5800. It includes the costs of highways, roads, bridges, parking lots, sidewalks, road signs, building markers, landscaping, sewage systems, television transmission towers, other towers, tanks, wells, fences, water mains and hydrants and other qualifying items. This major object is normally associated with capital improvement budgets, but can be used in operating budgets when the total cost of a qualifying completed project is less than $30,000. Project costs of $30,000 or more are chargeable to this major object in a capital improvement budget. All charges to this account are subject to capitalization as fixed assets. Use a more descriptive minor object.
759150 HIGHWAYS
759250 PARKING
759350 LANDSCAPING
759450 SEWERAGES
759540 COMM CABLE CONTRACT
Contract for cable between buildings.
759550 TOWERS/TANKS/WELLS
759650 FENCES
759950 OTH STRUCT & IMP
For simplicity purposes there will be a $1,500 minimum placed on purchases coded to these objects. Purchases for less than $1,500 will be charged to object 724000 if for materials only and 735900 if materials and service/installation. As in all other objects, cost includes sales tax, shipping and installation.
The replacement of the above items will be charged to object 735900. Any replacement that significantly extends the life of the facility or increases its usability will be charged to the 759#50 objects. When assets are being added to, list the tag number of the existing asset on the Procurement Request.
This object class includes the payments of financial aid monies to various authorized recipients. These payments can be in the form of contracts, grants, subsidies, state aid or allocations. Use a more descriptive major object.
This minor object includes the payments of student financial assistance to North Carolina residents on the basis of financial need and limited to the amount of tuition charged during the period for which the grant is provided. These grants originated in the approved budget effective July 1, 1961, coincident with a tuition rate increase, are supported exclusively by State Appropriations, and have been variously referenced as "non-service scholarships", "scholarship grants" and "tuition scholarships." These awards do not require repayment in services or cash. The eligibility and awarding for these need-based grants are addressed in Administrative Memo #311 dated August 26, 1991.
765200 MINORITY PRESENCE GR
This minor object includes the payments of minority presence grants to full-time, North Carolina resident degree-seeking students who establish the existence of financial need and are of the minority race on the campus where enrolled. These awards do not require repayment in services or cash.
765500 TEACHER'S SCHOLARSHP
This minor object includes the gifts or awards of money to students participating in the training program for teachers who will teach retarded children in the North Carolina Public School programs. The awards were originally authorized and the program established in 1963 (North Carolina General Assembly) Session Laws, Chapter 845 (b). The awards are based upon the recipient's scholarly merit and the chosen academic program of study. The award does not require repayment in services or cash.
765700 TRAINEESHIPS
This minor object includes the gifts or awards of money to students enrolled in academic programs offered by the institution. The recipient of a traineeship is selected on the basis of scholarly merit and the chosen academic program of study. The specialized training received by the student and provided by the institution contributes to achieving educational goals of the institution, the student and the funding source. A traineeship does not require repayment in services or cash.
765750 GRAD ASST TUITION AWARDS
765780 GRADUATE SCHOLARSHIPS
765800 INCENTIVE SCHOLARSHP
For use at Elizabeth City State University only
765850 INCENTIVE SCH NATIVE AM
7659XX EDUCATIONAL AWARD-OT
This minor object includes financial awards to students other than those awards identified in minor objects 765100, 765200, 765500 and 765700. Also, it excludes Work-Study Transfers (see minor object 781530), Loan Program Transfers (see 781600), Other Financial Aid Transfers (see 8170), compensation for services rendered, and monetary loans.
765910 PELL AWARDS-CURRENT
765920 SEOG AWARD INIT-CUR
765930 SCHOLARSHIP-HONORS
765940 SCHOLARSHIP OTHER (INCLUDES CAMPUS TUITION OFFSET)
765950 SCHOLARSHIP FND AWRD
765960 EDUC AWARDS-UNDEFIND
765970 SCHOLARSHIP PTSL
765980 TEACHING FELLOWS
765985 GOLDEN LEAF SCHOLARSHIPS
765990 PELL/SEOG REPAY PRYR
769XXX OTHER AIDS & GRANTS
This major object includes payments for contracts, grants, subsidies, state aid and allocations not separately identified by major objects numbered 6300 through 6500. It includes legal or court-ordered indemnifications and financial settlements for injuries, losses and damages (excluding tort claims which are identified in expenditure object 1540), grants to faculty members for research purposes.
786900 INDEMNITIES-DAMAGES 6910
769200 FND RESERVE
769300 FND CONTRIBS TO ASU
769310 FND CONTR-ACAD PRGM
769320 FND CONTRIB-SCHOLRSH
769330 FND CONTRI TO ATH
769340 FND CONTRI SAL SUPP
769350 FND CON-GFTS IN KIND
769360 FND CONTRIBUTIONS OT
769800 OTHER AIDS AND GRANTS
769900 OTHER AIDS & GRANTS
769950 STIPENDS-FELLOWSHIPS
AMOUNTS PAID FROM NON-STUDENT FINANCIAL AID CONTRACTS AND GRANTS.
769960 STIPENDS - RESPITE CARE
769970 RESPITE CARE/DUKE
This object class includes the payments for retirement of institutional indebtedness and the charges, such as interest and loan fees, associated with indebtedness. This object class is utilized only with expenditures from the plant fund group. Use a more descriptive major object.
785XXX PETTY CASH FUNDS
This major object includes the disbursing advances to petty cash funds, imprest funds, working funds and revolving funds. Such advanced are returned to their source at the end of the fiscal year by deposit to the State Treasurer's account. This major account should not be used; instead use minor accounts 8501 through 785090.
785010 IMPREST CHANGE FUND
This subsidiary object includes a fixed sum of money used for making change in a cash receiving function.
785020 PETTY DISBURSING FD
This subsidiary object includes a fixed sum of money used for making small purchases and emergency purchases.
785030 GENERAL CLEARING ACT
This subsidiary object includes the receipt and disbursement of monies where a clearing account is needed simply for storing the funds and/or to acquire consolidated check.
785040 AUX BILL CLEAR ACCT
This subsidiary object includes the interfund credits necessary to post campus charges to departmental accounts as a result of ASU Auxiliary Billing System. These credits are cleared by Controller personnel through checks written to the appropriate revenue accounts.
785050 UPPS CLEARING ACCT
This subsidiary object includes the receipt and disbursement of payroll related monies that are required to balance the payroll system.
785060 RETIRE CLEARING ACCT
This subsidiary object includes the receipt and disbursement of retirement money. This is done to acquire a consolidated check to send to the retirement agency.
785070 MED INS CLEAR ACCT
This subsidiary object includes the receipt and disbursement of BC/BS premiums where one check is required for the insurance company.
785090 FICA CLEARING ACCT
This subsidiary object includes the receipt and disbursement of FICA withholding and matching where there is one consolidated check required.
785110 NC INC TX WH NRA
785120 SALES/USE TAX 2%
785130 SALES/USE TAX 3%
785140 SALES/USE TAX 4%
785150 SALES/USE TAX 6 1/2%
785160 SALES/USE TAX 6%
785170 NC 4% WITHHOLDING
785180 FED WITHHOLDING
785200 NC FLEX CLEARING
785210 DUE TO ACADEMIC
This subsidiary object is to be used as a clearing account for the journal transfer system for all funds to Academic from all sources on deposit in State Treasury accounts.
785220 DUE FM ACAD EXP REF
This subsidiary object is to be used as a clearing account for journal transfer system for all funds due form Academic expenditure refunds to all sources on deposit in State Treasury accounts.
785250 DUE TO TRUST FUNDS
This subsidiary object is to be used as a clearing account for the journal transfer system for all funds due to Trust Funds from all sources on deposit in State Treasury Accounts.
785260 DUE FM TRUST EXP REF
This subsidiary object is to be used as a clearing account for the journal transfer system for all funds due from Trust Funds as expenditure refunds to all sources on deposit in State Treasury accounts.
785290 DUE TO NRA NC INC TAX
785310 SALES TAX 4 1/2%
785320 SALES TAX 6 2 %
785330 SALES TAX 7 %
785340 SALES TAX 2 2 COUNTY TAX
785350 SALES TAX 7 2 MECKLENBURG COUNTY STATE TAX
785400 PROCUREMENT CARD MBNA
785500 REVOLVING FUNDS
This subsidiary object includes any deposits of money placed with an individual, agency or company where the money is (1) held in trust as a deposit, or (2) held as an advance for operating expenses. Travel advances may not be charged to this object but must be charged to object 3101.
786030 OTHER FIXED CHARGES 4900
786050 MEMBERSHIP DUES 4903
Membership dues for individuals cannot be paid for from State Funds.
786100 DEPRECIATION EXPENSE ASU 4906
786150 NON LIBRARY SUBSCRIPTIONS 4907
786200 EXPERT WITNESS FEE (1960)
This minor object includes the payments to professional specialists for services as expert witnesses in legal and regulatory proceedings.
786250 OTHR COLLECTION COST (1994)
786350 BOND INTEREST 7200
This major object includes the payments for charges, such as interest and loan fees, associated with bond indebtedness.
786400 DEBT FEES, FISCAL SGT 7501
786450 DEBT FEES, BOND IS CS 7502
786500 DEBT FEE, REF DBT ESC 7503
786550 PAY TO REFUND DEBT ESCROW AGENT 7505
786580 BOND DISCOUNT 7507
786600 CPTL LEASE PRINC 7613
786650 OTHER INTEREST 7700
This major object includes the payments for charges such as interest and loan fees, associated with indebtedness not otherwise identified.
786700 OTHER CURRENT SERV 3990
This object includes payments for contracted services not separately identified such as information and credit report services, boiler inspection services, water treatment services, contracted food services(for use with non-state fund codes) and recorded tapes.
786720 Meeting Meals – Non Travel (for prepared food where there is a clear and documented business purpose)
786730 OTHER NON ALLOWABLE EXPENSES (for other approved expenses not allowed on state funds; e.g. alcohol.
Entertainment Note: These transactions would also be limited to specific fund ranges-usually 227xxx set up for that purpose.
786750 SURPLUS PROP SER CHG 3967
5% SERVICE CHARGE PAID TO THE STATE CONTROLLER'S OFFICE FOR THE SALE OF SURPLUS PROPERTY.
786800 TORT CLAIMS
This minor object includes payments by the university of tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statute 143-291.
786900 OTHER AIDS AND GRANTS
786950 INDIRECT COST 4800
587000 REC WRITTEN-OFF
This major object includes the losses resulting from uncollectible claims against clients, customers, patients and patrons. In an academic budget this major object is used exclusively with activity 170 Institutional Support. In auxiliaries and independent operations, this major object is used with the purpose where the uncollectible claim exists.
587010 UNCOLLECTIBLE CONT (FND)
587030 PERKINS LOANS BAD DEBT
787500 LOAN RECEIVABLE CNCL
This minor object of expenditure will reflect the total loan cancellations as specified in the Federal NDSL guidelines.
789100 COST CNCL-WRITE-OFF
789110 COST CNCL-TEACH <72
789120 COST CNCL-MIL <1972
789130 COST CNCL-TEACH >72
789140 COST CNCL-MIL >1972
789150 COST CNCL-DEATH/DIS
789160 COST CNCL, WRITE OFF
789170 COST CNCL, BANKRUPTCY
789180 CONT PRIN ASGN TO US
789190 OTHER COSTS/LOSSES
789200 COST CNCL-PEACE CORP
789210 COST CNCL-FAM SERV
789220 COST CNCL LAW/CORR
789230 COST CNCL-NURSE/MED
789240 COST CNCL SHTG TEACH
789250 COST CNCL SHTG TEACH
789260 COST CNCL PEACE CORP
589520 LOSS ON SALES OF PROPERTY & EQUIPMENT
789880 SALES/USE REFUND
589910 REALIZED LOSS SALE OF INV
589920 UNREALIZED LOSS ON INV
This object class includes the payments recognized as transfers, reserves and non-operating expenditures. Use a more descriptive major object.
881470 TRANS DEBT SERV FUND
This subsidiary object indicates the fund group to which the transfer is being made. The receiving fund MUST reflect a transfer-in to the corresponding object 0845 accordingly.
8815XX WORK-STUDY TRANSFERS
This minor object includes the institution's share of financial assistance to students according to the college work study program matching requirements. This minor object should not be used; instead use subsidiary object 8153.
881530 TRANSFERS TO CWSP
This subsidiary object includes the institution's share of financial assistance to students according to the college work study program matching requirements. It excludes the ultimate disbursements if work study monies which are includes in the proper major & minor objects of object class number 1000. It includes the portion of work study matchings applicable to Auxiliary enterprises. The receiving fund must reflect a transfer-in to corresponding objects 0841 through 0848 accordingly.
881600 LOAN PROGRAM TFR
This minor object includes the provision for the institution's share of financial assistance to students according to the matching requirements of the federal national direct student loan program. It excludes the share of such financing provided by the federal agency. Also, it excludes the disbursements of loan program monies; disbursements are included in the loan fund group.
881910 TFR APPROP FLEX BDGT
This subsidiary object is use with the carry-forward of unexpended state appropriations purpose 252 only.
88200X INTERENTITY TFR OUT
This major object includes the movement or transfer of monies from one institution, entity or organization to another institution, entity or organization. Use a more descriptive minor object.
8829XX OTHER INTER-TRANSFER
This minor object is charged with the transmission-out or transfer-out of monies from one institution to another institution for purposes not identified by minor objects numbered 8210 through 8230. This minor object is not related to overhead receipts and includes only inter-institutional transactions.
882910 TFR OUT OTHER UNIVS
882920 TFR OUT STATE AGENCIES
882930 OTHER INTER-INST TFR
882940 DISASTER RELIEF RESERVE TRANSFER
882960 TRANSFER OUT BOND PROCEEDS 2000
882970 TRF TO OSC-FLEX PLAN (DCAP)
This subsidiary object includes only transfer to the Office of State Controller for FLEX PLAN BENEFITS.
882990 OTHER INTER-INST TFR
This subsidiary object includes only intra-institutional transfers to other State of North Carolina institutions.
883XXX RESERVES
This minor object includes budgetary appropriations not assigned to a specific object class or major object. Such balances are "held in reserve" until subsequent allocation or assignment. This object is not to be used; instead use minor objects 883010 through 883990.
883450 RES VIS ARTS CTR PHS II
883480 RES WTR PLT OPER BLDG
883560 RES FOR COMM ANNEX RENOV
883570 RES FOR OLD LIB CLASSROOM RENOV
883580 LIBRARY FINE RESERVES
883590 RES FOR UNIVRSITY HALL RENOV
883820 RES ENROLLMENT GROWTH
883840 RES ACCREDITATION
884XXX OTHER INTRATRANSFERS
This major object is charged for the transfer-out of funds to other funds within the university for purposes not identified by minor object number 8110 through 8170. It is not related to Overhead Receipts. This major object should not be used; instead use subsidiary objects 8441 through 8448 indicating the fund group to which transfer is being made. The receiving fund MUST reflect a corresponding transfer-in to object 0841 through 0848 accordingly.
884110 TFR-ACAD RETAINED RC
This subsidiary object includes funds transferred to carry forward receipts for the Extension Program (Purpose 103) from current to future year as approved by State Budget and Management Office.
884120 TFR-RETAINED APPROP
884440 TRANS TO LOAN FUNDS
This subsidiary object includes funds transferred to Loan Funds which include NDEA/NDSL - (account number 53-7-76220) - Student Loan Fund - Emergency - (account number 53-7-76110).
884990 RESIDUAL EQ TRF