Expenditure Accounts for Appalachian State University

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61XXXX     PERSONNEL COMP

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 employees 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 Universitys 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.

72XXXX     SUPPLIES & MATERIALS

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.

73XXXX     CURRENT SERVICES

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

74XXXX     FIXED CHARGES

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)

75XXXX     CAPITAL OUTLAY

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.

76000X     AIDS AND GRANTS

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

 

77XXXX     DEBT SERVICE

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

88XXXX     TRANSFERS & RESERVES

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