Expenditure Object Codes

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Object codes are the last four digits of a ten-digit subsidiary account number. Expenditure object codes are used to classify expenditures charged to accounts in subsidiary ledgers. Note that some expenditure codes are links which will provide additional information about that particular item.

An abbreviated list for those employees dealing with object codes for instruction can be found in Article Object Codes for Instruction. Also see Article Eliminated and Consolidated Object Codes.


Personal Services: Wages paid to employees.

6001 Salaries for Cabinet

6010 Salaries for Faculty

6020 Salaries for Staff

6025 Benefit Time Paid

6040 Faculty Summer/Adjunct

6050 Overtime

6100 Salaries for Students – CWS

6104 Student Tutors

6105 Student Labor


Employee Benefits: Benefits paid for employees.

6201 MOSERS Retirement

6202 Health Insurance

6203 OASDI/Medicare

6204 Long Term Disability

6205 Annuities

6206 Life Insurance

6209 Other Benefits


Contractual Services: Professional advice, services or opinions, in the form of fees based on contracted or otherwise predetermined amounts or rates.

6300 Café Services

6301 Catering Services: Payments to individuals and/or firms for professional catering services in the form of fees based on contracted or otherwise predetermined amounts or rates. (Payments to College employees are not included.)

6302 Collection Fee Services: Payments to firms to collect old/bad accounts.

6303 Custodial Services: Payments to individuals/companies for professional custodial and/or janitorial services in the form of fees based on contracted or otherwise predetermined amounts or rates.

6304 Computer Services: Payments to individuals/companies for professional computer and/or network services in the form of fees based on contracted or otherwise predetermined amounts or rates.

6307 Tutoring Services

6308 Interpreting Services: Payments to individuals/companies for professional interpreting services in the form of fees based on contracted or otherwise predetermined amounts or rates.

6318 Legal Services: Payments for legal fees and retainers in the form of fees based on contracted or otherwise predetermined amounts or rates.

6320 Auditing Services: Payments for auditing services performed by an outside C.P.A. in the form of fees based on contracted or otherwise predetermined amounts or rates.

6322 Honoraria Payments: Payments to individuals in gratitude for time and/or talent to the College by means of guest speakers/lecturers, commencement speakers or other types of service.

6323 Miscellaneous Contracted Services: Costs of professional and consulting services not otherwise defined in the form of fees based on contracted or otherwise predetermined amounts or rates.

6329 Contracted Trainer B&I

6330 Company Reimb. B&I

6335 I&E Projects

6338 Commissions

6340 Maintenance Contracts: Costs associated with preventative maintenance and other maintenance contracts to an individual or company.

6360 Lease/Rental Payments: Payments for the use of buildings, land or equipment. Includes office machines and copy machines usage.

6380 Equipment Repair: Costs associated with contracting an outside vendor to repair equipment in the form of fees based on contracted or otherwise predetermined amounts or rates. (repairs including labor, use 6441 for parts only-no labor)(no longer used effective 7/1/14)

Consumable Supplies/Services: Supplies that are consumable and will be used within one year. The cost of each unit would not exceed $1,000.

6401 Building Material and Supplies: Costs associated with the consumable materials and supplies used for building maintenance.

6407 Computer Supplies/Equipment: All costs associated with computer-related items. Includes computer purchases under $1,000, ribbons, cables, toner cartridges and other peripherals. (no longer used effective 07/01/14)

6410 Diesel Fuel: Diesel fuel purchased for use in College owned vehicles. (no longer used)

6420 Gasoline: Gasoline purchased for use in College owned vehicles. (for equipment, not fuel used for travel)

6425 Instructional Supplies: Consumable supplies used in the preparation and/or instruction of courses.

6428 Janitorial Supplies: Consumable supplies used in the cleaning of facilities and restrooms. Items include: floor wax, soap, toilet paper, paper towels, mops, brooms, and towels.

6430 Library Books: Books used and/or purchased to be shelved in the College library.

6431 Departmental Books: Books purchased for use solely by the department making the purchase. Examples include instructor manuals and research books. (no longer used effecte 07/01/14)

6438 Office Supplies: Consumable supplies used in the office and/or classroom. Items include: chalk, erasers, markers, pens, paper, notebooks, paperclips, staples, etc. (effective 07/01/14 includes computer supplies and department books)

6440 Other Supplies: Consumable supplies used that are otherwise unclassified. (no longer used effective 07/01/14)

6441 Equipment Repair Supply: Supplies purchased to repair equipment used by the College. This only includes items not repaired by an outside vendor. (parts - and labor effective 07/01/14 - used to repair equipment)

6450 Printing: Printing done by an outside vendor. Items include: notepads, business cards, letterhead, printed envelopes, and other stationery.

6455 Uniforms: Rental of uniforms used by the College. Student uniform purchase orders are generated annually by the Business Office.

6475 Bookstore (resale): Items purchased for resale in the College Bookstore.

6480 Food Purchases (resale): Food items purchased for resale in the College Cafeteria.


Communication Service

6501 Telephone: Telephone charges for equipment, cell phones and other monthly phone use. Includes expense reimbursements for personal phones.

6502 800 Phone Line Charges: Telephone charges for 800 numbers.

6503 Phone Line Changes: Telephone charges for installation, moves and other changes.

6506 Fax Line Charges: Telephone charges for lines used by fax machines.


Utilities

6601 Electricity: Physical Plant charges for electricity.

6602 Fuel Oil

6603 Propane: Payments to outside vendors for propane gas furnished to the College.

6604 Water: Physical Plant charges for water.

6605 Trash Hauling: Payments to outside vendors for trash hauling services.

6606 Sewer Charge: Physical Plant charges for sewer service.

6607 Cable Television: Physical Plant charges for cable service.


Travel

6701 Travel: Amounts paid for travel. Typical expenses are cost of air, train and bus fares; charter; car rental and taxi; and meals, lodging, meeting rooms, tips and any related travel expense. Includes fuel for travel.

6702 Travel – Professional Development: Amounts paid for travel associated with professional development. Typical expenses are cost of air, train and bus fares; charter; car rental and taxi; and meals, lodging, meeting rooms, tips and any related travel expense. (no longer used effective 07/01/14)

6705 Student Meals

6706 Student Housing Charges


Other Costs

7501 Insurance: Property, auto and liability insurance to protect the College.

7502 Credit Card Fees: Payments to credit card merchants for accepting credit card payments on campus.

7508 Postage & Freight: Payments to outside vendors for shipping charges. Examples include payment to the post office, UPS and FedEx.

7510 Advertising – Radio: Payments to outside vendors for College advertising via radio.

7511 Advertising – Television: Payments to outside vendors for College advertising via television.

7513 Advertising – Printed: Payments to outside vendors for College advertising via newspaper or other printed advertising.

7514 Advertising – Other: Payments to outside vendors for College advertising not otherwise defined above.

7520 Registration & Related Fees: Registration fees for seminars and other events.

7522 Professional Dues & Organization Membership: Payments to professional organizations for institutional dues and memberships. Personal memberships are not paid by the College.

7524 Subscriptions: Payments to outside vendors for magazine or other subscriptions.

7525 Accreditation Expense: Payments related to outside accrediting agencies.

7528 Licenses: Payments to outside vendors for licenses. Examples include: software licenses and other user licenses.

7536 Social Expenses: Payments for meals and food for promotional or special events either on campus or at restaurants.

7540 Promotional Items: Payments for marketing and promotional giveaway items. (anything with STC logo, including logo items purchased at the bookstore)

7541 Exhibit Booth Rental: Payments for exhibit booths at college fairs, community events, workshops or seminars.

7542 Library Book Rental Fee: Payment to libraries in Mobius for book rental when applicable.

7550 Landscaping Expenses: Payments for plants, trees, mulch and other landscaping supplies. This also includes gravel for parking lots.

7555 Unemployment Benefits: Payments for unemployment benefits paid by the College.

7560 Other Services/Miscellaneous Expense: Payments for expenses not otherwise defined above. This code is rarely used.

7561 Governor’s Reserve: To track the governor’s reserve of 3% from the state appropriations.

7563 NA3SA Exam

7564 EETC Exam

7565 Governor’s Withholding: To track the governor’s withholdings from the state appropriations.

7566 Fiber Optic Exam

7569 ADDA Test

7570 Drug Testing Expense: Payments to vendor for outside drug testing of students or employees.

7571 ARI-ICE Exam: Specialized testing expense.

7572 ASE Test Expense: Specialized testing expense.

7573 COMPASS Test Expense: Specialized testing expense.

7574 CDL Test Expense: Specialized testing expense.

7575 CET Exam Expense: Specialized testing expense.

7576 IEEE SME Exam Expense: Specialized testing expense.

7577 CPR Test Expense: Specialized testing expense.

7578 EPA Test Expense: Specialized testing expense.

7579 FAA Licenses Expense: Specialized testing expense.

7580 ISA-CST Exam Expense: Specialized testing expense.

7581 NOCTI Test Expense: Specialized testing expense.

7582 RSES Test Expense: Specialized testing expense.

7583 Berger Test: Specialized testing expense.

7584 CAAP Testing: Specialized testing expense.

7585 Other Testing Fees: Specialized testing expense not otherwise defined.

7586 NIMS Testing: Specialized testing expense.

7587 NCCER Testing: Specialized testing expense.

7588 Huber Assessment Test: Specialized testing expense.

7589 Pearson Vue Exam

7590 Professional Development Tuition: Tuition reimbursement for a class with credit hours and a grade is received.

7591 Professional Development – Other: Reimbursement for a class with no credit hours and a grade is not issued. (no longer used effective 07/01/14)

7592 FORD MLR Royalty Expense

7593 AWS Certification

7594 OSHA Certification

7595 HVAC Excellence

7596 AED Exam

7597 Dental Testing Fee

7598 PNT Testing Fee

7610 Administrative Overhead: Allocation of administrative time associated with projects, grants or other areas as deemed necessary.

7693 S&S Rework Expense

7695 Supplies-Sales/Service: Expenses associated with the sales and service revenues for the departments.

7697 CISCO Regional Training: CISCO training that will be reimbursed by DESE.


Student Aid/Scholarships

7800-7950 Scholarships/Waivers

7801 -

7949 Scholarships, Fellowships, Stipends, and Awards: Payments to, or on behalf of, students in the form of grants-in-aid or stipends. Payments are based on need and/or merit. Repayments are not required and services by the student are not a condition of the award.

7950 Bad Debt Expense: Uncollectible accounts receivables that are written off.

7997 Software Dept Match

7998 Dept Funds/ Grant Funds


Reimbursable Equipment over $1,000: Instructional equipment and other fixed assets that will be turned into DESE for reimbursement.

7999 S&S Funds/Grant Match

8301 Principal Payment: Principal debt payment.

8311 Interest Expense: Interest payment on debt.

8312 Bond Issuance Cost

8313 Defeasement Loss


Grants

8601 Computers - Reimbursable Instructional Computers: Computers and components purchased with grant funds.

8602 Furniture - Reimbursable Instructional Furniture: Furniture and components purchased with grant funds.

8603 Vehicles - Reimbursable Instructional Vehicles: Vehicles and components purchased with grant funds.

8604 Other - Reimbursable Instructional Other Equipment: Equipment not otherwise defined purchased with grant funds.

8605 Software Reimbursement

8606 Renovation Reimbursement

8607 Curriculum Enhancements

8608 Other 50% Reimbursement

Non- Grant Fixed Assets (inventory items)

Non-Reimbursable Equipment over $1,000: Equipment and other fixed assets that are paid for with college budget funds.

Instructional:

8700 NR (non-reimbursable) Instructional Software

8701 NR Instructional Computers: Instructional computers and components costing more than $1,000.

8702 NR Instructional Furniture: Instructional furniture and components costing more than $1,000.

8703 NR Instructional Vehicles: Instructional vehicles and components costing more than $1,000.

8704 NR Instructional Other Equipment: Instructional equipment not otherwise defined costing more than $1,000.


Non-Instructional

8705 NR Non-Instructional Computers: Non-instructional computers and components costing more than $1,000.

8706 NR Non-Instructional Furniture: Non-instructional furniture and components costing more than $1,000.

8707 NR Non-Instructional Vehicles: Non-instructional vehicles and components costing more than $1,000.

8708 NR Non-Instructional Other Equipment: Non-instructional equipment not otherwise defined costing more than $1,000.

8709 NR NI Software


Equipment Disposal

8900 Disposal of Equipment: Disposal of equipment.



Transfers Between Current Funds and Other Funds

9701 Mandatory – CWS

9702 Mandatory – SEOG

9800 Non-Mandatory – C & I: Transfers to unrestricted repair and replacement funds.

9810 Non-Mandatory – Fixed Asset Transfer

9999 Unallocated Budget