CHART OF ACCOUNTS
EXPENSE DICTIONARY DESCRIPTION
Last updated 7 - 2013
A: SALARIES AND WAGES
AB: HIGHER EDUCATION CLASSIFIED: All Classified employees/positions of institutions of higher education and related boards under the jurisdiction of the Washington Personnel Resources Board as defined by chapter 41.06 RCW. *
51105 Ft-Class-Reg (Classified Pay)
51130 Shift Differential
51170 Donated Sick Leave (Classified Salary)
51175 Donated Personal Holiday (Classified Salary)
51180 Donated Vacation Leave (Classified Salary)
51185 Shared Leave Received (Classified Salary)
*detail maintained by earn codes in H.R
AD: HIGHER EDUCATION EXEMPT: All employees/positions which have been defined as exempt by chapter 41:06 RCW by the Washington Personnel Resources Board.
51205 Ft-Admin-Reg (Permanent Exempt)
51270 Donated Sick Leave (Administrative Salary)
51275 Donated Personal Holiday (Administrative Salary)
51280 Donated Vacation Leave (Administrative Salary)
51285 Shared Leave Received (Administrative Salary)
51305 Temporary (Temporary Exempt)
AF: HIGHER EDUCATION FACULTY: All employees/positions whose primary responsibilities are teaching, research, public service, including librarians and counselors designates as faculty.
51405 Ft-Faculty Vac (Permanent Faculty)
51505 Ft-Faculty Ftntt (Year to Year Faculty)
51605 Adjunct / Other (Adjunct/Phased/Summer/Overload)
AH: HIGHER EDUCATION GRADUATE ASSISTANTS: All employees/positions held by the graduate school and whose primary responsibilities are related to teaching, research, and public service at institutions of higher education.
51705 Grad Assistants
51706 Graduate Work Study
AK: HIGHER EDUCATION OTHER: All employees/positions not subject to other classifications.
51805 Temp-Other (Hourly Employees)
AL: HIGHER EDUCATION STUDENTS: All student employees other than graduate assistants or those covered by Washington Personnel Resources Board, including work-study students.
51815 Student Employees
51816 Undergraduate Work Study
AS: SICK LEAVE BUY-OUT: Salaries and wages expended for accrued employee sick leave as provided under RCW 41.04.340.
51140 Sick Leave Buyout/Term (Classified)
51260 Admin S/L Buyout (Exempt)
AT: TERMINAL LEAVE: Salaries and wages expended for accrued vacation leave made to employees upon termination of employment.
51150 Term Leave-Class (Classified)
51255 Term Leave Exempt (Exempt)
51445 Fac Vacation Leave Buyout (Faculty)
AU: OVERTIME AND CALL-BACK: Additional amounts paid to employees for working overtime and under call-back provisions of contracts and work agreements.
51835 Overtime Extra Time (Overtime/Extra hr. straight time/Standby)
51840 Shift Differential (Overtime)
B: EMPLOYEE BENEFITS
BA: OLD AGE, SURVIVORS AND DISABILITY INSURANCE: Amounts expended as the state’s share of Old Age, Survivors, and Disability Insurance. Does not include Hospital Insurance (Medicare) premiums. *
* detail maintained by earn codes in H.R.
BB: RETIREMENT AND PENSIONS: Amounts expended as the State’s Share of retirement and pension benefits.
52015 CWU Retirement (Retirement and Pensions)
52016 Higher Ed Retirement Plan
BC: MEDICAL AID AND INDUSTRIAL INSURANCE: Amounts expended as the state’s share of medical aid and industrial insurance.
52045 Medical Aid and Industrial Insurance
BD: HEALTH, LIFE, AND DISABILITY INSURANCE: Amounts expended as the state’s share of health, life, and disability insurance.
52050 Health, Life and Disability Insurance
52052 Health Savings Account
52054 Graduate Assistants Health Service Expense
52059 OPEB- Other Post Employment Benefits
BF: UNEMPLOYMENT COMPENSATION: Amounts expended to pay for unemployment compensation benefits received by former state employees.
52060 Unemployment Compensation
BG: SUPPLEMENTAL RETIREMENT PAYMENTS: Amounts expended for supplemental payments to retired individuals when pension annuity payments are less than what the retiree would be eligible to receive under the public employees retirement system.
52065 Supplemental Retirement
BH: HOSPITAL INSURANCE (MEDICARE): Amounts expended as the state’s share of Hospital Insurance (Medicare).
BT: SHARED LEAVE PROVIDED – SICK LEAVE: The dollar value of sick leave donated by state employees in conjunction with the state’s shared leave program.
52070 Donated Sick Leave
BU: SHARED LEAVE PROVIDED – PERSONAL HOLIDAY: The dollar value of personal holiday leave donated by state employees in conjunction with the shared leave program.
52075 Donated Personal Holiday
BV: SHARED LEAVE PROVIDED – ANNUAL LEAVE: The dollar value of annual leave donated by state employees in conjunction with the state’s shared leave program.
52080 Donated Annual Leave
BW: SHARED LEAVE RECEIVED: The dollar value of shared leave received by state employees, to be used in lieu of sick leave, in conjunction with the shared leave program.
52085 Shared Leave Received
C: PERSONAL SERVICE CONTRACTS: Personal service means professional or technical expertise provided by a consultant to accomplish a specific study, project, task or work statement. This category includes contracts with independent individuals or firms to perform a service or render an opinion or recommendation according to the consultant’s methods and without being subject to the control of the agency except as to the results of the work.
This includes both new and contracts and amendments and/or renewals of existing contracts. Agencies are not to included are amounts expended for architectural and engineering services on capital projects. These amounts are to be recorded as Sub object JK. Also excluded are client services, whether paid directly to the client or to the provider. These amounts are to be recorded as Sub-objects NA and NB, respectively.
Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate Subobject code for the contract or grant. Travel related to client services should be recorded as Subobject NA and NB, as appropriate.
CA: MANAGEMENT AND ORGANIZATIONAL SERVICES: Amounts expended for services to assist management with operation or management of the University or department. Also includes services for strategic planning, goal setting, needs assessment, business process re-engineering, facilitators for staff functions, harassment and related investigations, mediation, and lobbying. Includes services for design, development, and/or implementation of information processing or telecommunications systems, re-engineering of major information technology systems, quality assurance on or evaluation of such systems, and development of information technology strategic plans.
53005 Mgmt and Org Services- Ps-Med & Health- Ex: Nurse Consultant, Psychiatric Evaluations
53006 IT Development/Design/Implementation of Major Projects - X
53010 Personal Service Contract- Ex: Labor Negotiator, Consultant Review, Assessment Review, Provide Recommendations, Analysis Services, Collaboration Services, Program Review, Translation Services, Provide Evaluation Services - Y
CB: Legal & Expert Witness Services: The amounts expended for legal services and legal research and consultation by non-state employed attorneys, bond counsel, patent counsel, hearing examiners, etc. Expert witnesses contracts are for the purpose of providing expert testimony in litigation, but may also include other services such as case consultation, research, and legal services.
Does not include amounts expended for court reporters, legal aides or lay witnesses which are classified as purchased services under Sub-object ER.
53012 Legal Services- Ex: Law Firms or Lawyers for interpretation and /or legal advice
CC: FINANCIAL SERVICES: Amounts expended for financial services, actuarial services, economic analysis, cost/benefit analysis, cost allocation, accounting and financial audit services. Also includes investment management, cash management and stockbroker services. DOES NOT INCLUDE amounts expended for the state actuary, attorney general, state auditor, or routine bookkeeping and fiscal technician services.
53015 Financial Services- Ex: Financial Compliance Validation services, Tax Advisory Services, Economic Impact Study Services
CD: COMPUTER & INFORMATION SERVICES: The amounts expended for design, development, and/or implementation of agency information technology (IT) systems, and project management of systems, that are not considered “major” agency systems, as defined under Subobject CA. Includes services to analyze, enhance, modify or implement computer systems or telecommunications systems. Includes IT security analysis, security vulnerability assessments, business analysis of agency IT systems, disaster recovery planning services, and IT systems analysis.
Does not in include amounts expended for data processing charges or programming and data entry services which are classified as purchased services under Sub-object ER. Does not include design or development of major information systems which is classified under Sub-object CA.
53017 Computer & Information Service- Ex: Consulting Services for Computer Hardware & Software - Y
CF: TECHNICAL REASEARCH SERVICES: Amounts expended for studies or services related to transportation, traffic safety, commute programs, natural resources, agriculture, environment, science, biology, marine biology, water resource, hydrology and aquatic issues. Also includes historical research, property appraisals, real estate services, archaeological and historic surveys and aerial surveys, photogrammetry, industrial hygiene services, hazardous waste services, seismic safety studies, etc.
53020 Technical Research Services- Ex: Field Research Services, Data Analysis, Report Writing, Radio Carbon dating, Element Analysis Services, Manuscript Editing Services, Hydration Measurement, Assays, Hazardous Waste Services
CZ: OTHER PERSONAL SERVICES: Amounts expended for personal service contracts other than those described above.
53025 Other Personal Services- Honorarium/Tchng- Ex.: Music Clinician, Presentation Services, Performances, Facilitators, Workshop presenter, Officiating Services, Speakers Fee, Caricature Services, Guest Accompaniment, Teacher Consultant, Adjudicator Services, Participation Fees, Guest Artist, Training Services, Costume Designer, Lecturer, Visitor Reading, Providing Clinics, DJ Services
E: GOODS AND SERVICES
EA: SUPPLIES AND MATERIALS: Amounts expended for all materials and supplies which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or manufacture, or (c) used to form an incidental part of noncapitalized equipment or a capital asset.
All office copier paper and supplies are recorded as EF, account sub code: 53315 Office Copier Supplies.
53110 Misc Supplies- Ex: Amounts not classified under any other account
53115 Kitchen Supplies- Ex: Spatulas, cooking spoons, knives, forks, serving trays, corkscrew, slicer
53116 Dish Ware / Paper Supplies- Ex: Plates, dishes, plate covers, china, napkins, paper towels
53117 Music Scores- Ex: Music rentals, rental fee’s music royalties, music copyrights
53120 Office Supplies- Ex: Disposable/Consumable office supplies
53121 Athletic Supplies- Ex: Athletic disposable medical supplies, athletic T-shirts & clothing, Uniforms
53125 Graphics & Photo Productions- Ex: Photography developing & Processing, film negative
53130 Data Processing Supplies- Ex: Computer cables, surge protector, batteries, keyboards, speakers, power supply, mice, wireless adaptor, memory card, External media storage devices >$300. inclusive of tax and shipping
53131 IT Supplies (Operations & Maintenance) - Y
53140 Instruction & Research supplies, Books & Pamphlets- Ex: Scientific supplies & instruction materials, educational pre-recorded CD’s, resource guides, pre-printed books, handbooks, directories, publications fee’s, maps
53141 Books- Wildcatshop- Books purchased at the Wildcat Shop
53142 Dining Room Supplies- Ex: Disposable dining room supplies
53144 Linen Supplies- Ex: Linen tablecloths & napkins
53146 Custodial Supplies- Ex: Cleaning chemicals, detergents, brooms, mops, sponges, dustpans, buckets
53147 Plant Services Materials
53148 Upholstery/Drapery Materials
EB: COMMUNICATIONS: Amounts expended for transmission of messages. This category includes: land telegraph service, radio and wireless telegraph services. telephone, teletype and facsimile services; letter postage; rental of post office boxes or postage meter machines and/or mailing machines; contractual messenger service; switchboard service charge; telephone installation costs; and internet access charges.
53150 Postage- Ex: Payment to USPS Deposit permit #41 & #44, Stamps
53151 Postage General Meter- Ex: Regular/Standard size letter envelopes, flats
53152 Postage 1st Class Permit- Ex: Regular/standard size letter envelopes, flats sent out in bulk
53153 Postage Bulk Permit- Ex: Postcards, bulk mailings & catalogs
53154 Bus Reply/Postage Due- Ex: Business Reply standard, mail that comes in with insufficient postage
53155 Postage- Wildcat Shop- Ex: Postage mailed through the Wildcat Shop
53160 Telephone- Ex: University monthly phone line charges, faxes, modems, etc.
53161 Dorm Line Charges- Ex: Monthly line charges for Dorm Lines
53170 Telephone – Long Distance- Ex: Out of area charges, calling cards, off campus authorization code usage
53180 Miscellaneous Communications- Ex: Internet initial set up, satellite phone rentals
53182 Telephone – Rebill- Ex: Pagers, Cells, 800 lines, re-bills
EC: UTILITIES: Amounts expended to heat, cool, and light state owned and/or leased facilities not obtained through the Department of General Administration, where energy costs are not included as part of the monthly lease payments. Also includes the amounts expended for water, sewer and garbage.
53190 Electricity- Ex: Electricity used to heat, cool, operate and light University-owned or leased facilities.
53200 Natural Gas- Ex.: Natural gas, propane used to heat, cool, operate University-owned or leased facilities.
53210 Heating Oil- Ex.: Heating oil used to heat and operate University-owned or leased facilities
53220 Water- Ex.: Water used to operate University-owned or leased facilities.
53225 Storm Water- Storm Water Charges
53230 Sewer- Ex.: Sewer service to operate University-owned or leased facilities
53240 Refuse- Ex: Trash pick-up and garbage services
53250 Miscellaneous Utilities
ED: RENTALS AND LEASES: The amounts expended for leases and rentals for the occupancy and continued use of property owned by the Department of General Administration and other state agencies, private landlords and other public and non-profit entities. This category includes: land, buildings and structures. Refer to sub-object EH for temporary use of space for conferences, meetings, rentals and leases for furnishings, equipment and software.
53349 Land and Buildings- Ex: Parking lots, Pasture land, Class & Teaching office space.
EE: REPAIRS, ALTERATIONS, and MAINTENANCE: Amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements. Includes expenditures to remodel, restore and recondition which do not extend the useful life of the asset.
53270 Repairs– Ex.: Instruments, Vehicle, building, Parts & Labor services
53271 Environmental Control Repairs– Ex.: HVAC parts and labor service
53272 Plant Auth Non-Productive Repairs– Ex.: used to account for non-billable employee time
53273 Key / Re-key- Ex.: Lockshop services
53274 Repair apartments- Ex.: University Housing repairs to apartment equipment and buildings
53275 Repair Conference Center– Ex.: Conference Center repairs to building and
53276 Repair Dining Service– Ex.: Repairs to Dining Services equipment and
53277 Repair Resident Halls– Ex.: Resident Hall repairs to equipment and building structures
53280 Maintenance– Ex.: Equipment preventative maintenance/inspection contracts, Copiers, Printers, Hoods
53281 Moving/Setup & Takedown- Ex: Office/Classroom space re-configuration
53282 Misc Grounds Improvements/Work– Ex.: Soil testing, Foundation evaluation
53283 Locates- Maintenance- Ex.: Locate underground utilities
53290 Recovery Expense – Ex: Facilities Maintenance Department recovery of expense
EF: PRINTING AND REPRODUCTION: Amounts expended for contractual printing and reproduction, binding operations, and all common processes of duplication performed by the State Printer or commercial printers. Includes printed matter such as publications, books, pamphlets, and the cost of office copier supplies.
53300 Printing-Campus– Ex.: On Campus Printing, duplicating, laminating and services
53310 Printing-Off Campus– Ex.: Off Campus vendor printing and duplicating, Banners, Signs, Posters
53315 Office Copier Supplies– Ex.: Toner, Paper, supplies for Copiers, Printers & Faxes
EG: EMPLOYEE PROFESSIONAL DEVELOPMENT AND TRAINING: Amounts expended for the payment of tuition, fees and/or other related expenses for individuals engaged in or conducting educational or training programs which are offered to all or most employees on a continual or recurring basis (more than six times per fiscal year) or satellite training. Includes participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships. Also includes nontaxable employee recognition and productivity awards of nominal economic value EXCLUDING cash or cash equivalents, such as gift certificates, which are taxable and are to be reported under Sub-object NZ. Does not include lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee.
53320 Education and Training, Incentives– Ex.: For education and training seminars, field trips, career tracks, retreats
53325 Lite Refreshments/Meals For Meetings– Ex.: Amounts expended subject to CWU’s Light Meals and refreshments procedure and Meals at meetings procedure 7-184.108.40.206 Titled: Use of State Funds for Entertainment, Public Relations, University Promotion and Recruitment
53330 Memberships– Ex.: Notary dues, Reoccurring participation dues for Organizations, Associations, Societies
53340 Registration Fees– Ex.: Payment of tuition, fees in conducting educational or training programs/conferences
53341 IT Registration & Fees (Operations & Maintenance) - Y
53342 IT Registration & Fees (Development & Acquisition) - X
53345 Employee Recognition Awards– Ex.: Recognition and productivity awards of nominal value. Does not include cash or cash equivalents, such as gift certificates.
See University Policy manual and/or RCW 41.60-150
EH: RENTAL AND LEASES-FURNISHINGS, EQUIPMENT & SOFTWARE: The amounts expended for the possession and use of furnishings, equipment (excluding travel expense rentals), software, and the temporary use of space, including space for conferences and meetings. Refer to sub-object ED for rentals and leases for continued use of land, buildings and structures.
53260 Furnishings, Equipment & Software- Ex: Copiers, copier maintenance, per- copier maintenance charges, meeting rooms, multi-functional devices, scanners
EJ: SUBSCRIPTIONS: Amounts expended for subscriptions to newspapers and periodicals, and/or services providing informational reports. Excludes items cataloged for use in state libraries, which are classified as capital outlays and subscriptions accompanying individual and/or agency memberships.
53350 Subscriptions- Ex: Periodicals, Magazines, Newspapers and other subscription services for departmental use.
EK: FACILITIES AND SERVICES: Charges by the Department of General Administration for central services provided to agencies. Includes, but is not limited to, maintenance of capital buildings and grounds, campus mail service, and parking and cost allocation payments based on FTE’s for the Office of State Procurement.
53360 General And Administrative Services- Ex: Billing by the Department of General Administration in support of services
EL: DATA PROCESSING SERVICES: Charges by the Department of Information Services or other State agency data processing installations for services.
53370 DIS Data Processing Services- Ex.: DIS data processing service fees
EM: ATTORNEY GENERAL SERVICES: Charges by the Office of Attorney General for legal services.
53380 Attorney General Services– Ex.: AG Legal services fee’s for the University
EN: PERSONNEL SERVICES: Charges by the Department of Personnel for services in connection with the appointment, training, promotion, transfer, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of state classified and higher education classified employees. Also includes charges by the Office of Financial Management of labor relations.
53390 State Personnel Service– Ex.: Department of Personnel services
EP: INSURANCE: Amounts expended for liability, property, vehicle, fire, accident, including risk management and self-insurance payments, and all other forms of insurance except for state employee insurance benefits.
53400 Insurance- Ex: Athletics, Aviation, Boiler, Field Trip, Foreign liability, Graduate assistant, Sports camps, Etc.
ER: OTHER PURCHASED SERVICES: Amounts expended for CONTRACTUAL services provided to accomplish routine, continuing and necessary functions not otherwise specifically mentioned or included under the other sub-objects. Includes, but are not limit to, custodial, interagency, security, data entry, and programming services.
53430 IT Software – Non Inventory – (Operations & Maintenance) - Y
53431 IT Software – Non Inventory – (Development & Acquisition) -X
53440 Software Maintenance- Ex.: Contracted operational maintenance and support of software
programs, ie. Oracle, Maximus
53450 Purchased Services - 1099 - Ex.: The purchase of a service that usually is associated with specialized or crafts labor and is either ordinary maintenance or in amounts less than those defined as "Public Works"
This account should be used if the vendor requires a 1099 at the end of the calendar year.
53460 Purchased Service - Non 1099 - Ex.: The purchase of a service that usually is associated with specialized or crafts labor and is either ordinary maintenance or in amounts less than those defined as "Public Works"
This account should be used if the vendor does not require a 1099 at the end of the calendar year
53470 Foreign Personal Services - Ex.: An expert service provided by an individual or company that results in evaluations or recommendations, policies, procedures, training, or similar planning document or tool
This account should be used for vendors with addresses located and established outside of the United States
ES: VEHICLE MAINTENANCE AND OPERATING COSTS: Amounts expended for the maintenance and operation of state owned vehicles. Includes, but is not limited to, such costs as gasoline, oil, tires, parts and supplies.
53480 Vehicle Maintenance and Operation costs
53482 Plant Diesel Motor Fuel
53483 Unleaded Gasoline
ET: AUDIT SERVICES: Charges by the Office of State Auditor for audit services.
53490 Audit Services
EW: ARCHIVES AND RECORDS MANAGEMENT SERVICES: Charges by the Secretary of State for archiving, storage, and records management services.
53500 Archives and Records Management Services
EX: OMWBE SERVICES: Charges by the Office of Minority and Women’s Business Enterprises for services.
53510 OMWBE Services
EZ: OTHER GOODS AND SERVICES: Amounts expended for goods and services other than those described above. Includes bonds, freight (when not allocable to items purchased), advertising, and other goods and services from vendors or other agencies.
53520 Advertising- Ex.: Advertising for Newspapers, Magazines, Radio and Television
53523 Marketing: EX: public relations, promoting agency, media relations services, advertising plan
53525 Promotion Expense- Ex.: item or product of small value garnering CWU name recognition to be dispersed or given away. Refer to the following link located on the Accounting Web page:
53526 Employment Search- Advertising & Misc. - Ex.: Advertising related to employee recruitment
53530 Program Expenses- Ex: Reimbursement by 3rd party contracted programs
53533 Student Travel- Ex: Travel for Students, not recorded as University travel expense
53540 Freight Ex.: Shipping and Transportation charges unrelated to a Purchased product.
53545 Cost of Issuance- Bonds
53546 Under Disc Amortization Bonds
53547 Insurance Prem Amortization Bonds
53550 Misc. Goods and Services- Ex: Amounts not classified under any other account
53551 Leasehold Tax Expense
53552 Shop Supplies- Ex: Supplies purchased at Central Stores
53554 Maintenance Supplies- Ex: Supplies purchased in the maintenance of buildings and equipment
53560 Reallocated Costs
53565 Supplies for Re-bill
53570 Legal Settlements
53575 Research Sub-recipient
F: COST OF GOODS SOLD (Proprietary Funds Only): In budgeted accounts, to be used with General Ledger Code 6516 “Cost of Goods Sold” only. Revenue source code 0450 “Sales of Goods and Supplies-Proprietary Funds” is to be used by agencies recording cost of goods sold.
FA: PURCHASES: Amounts expended for the acquisition of merchandise purchased for resale including purchase costs, freight-in costs, and inventory adjustments less returns and discounts. (For use by agencies not using itemized Sub-objects FB through FF.)
53710 Net Cost of Goods Sold
FB: PURCHASES: Amounts expended to acquire merchandise purchased for resale. (Agencies electing not to separately identify returns, freight costs, and discounts may record purchases net of these items.)
53720 Purchase for Resale
53721 Food for Resale
53722 Warehouse Purchases
53730 Special Project Purchase
FC: RETURNED PURCHASES: Amounts recovered form total purchase of merchandise returned to the Vendor.
53740 Returned Purchases
FD: FREIGHT IN: Amounts expended to common carriers for delivery of merchandise purchased for resale by the agency.
53750 COGS – Freight In
FE: DISCOUNTS: Amounts deducted by vendors from the total invoiced amount of merchandise due to prompt payment or cash payment by the agency.
53770 Direct Labor
G: TRAVEL: In addition to state employees, these sub-object codes are to be used to record travel expenses paid to/or for individuals who serve on boards, commissions, councils, committees and task forces, or volunteers and other individual who are authorized to receive travel expenses.
Where travel expenses are authorized and included as part of a contract or grant, the payment is to be recorded under the appropriate sub-object code for the contract or grant.
GA: IN-STATE SUBSISTENCE AND LODGING: The amounts paid for lodging and/or subsistence expenses incurred while traveling within the state’s boundary on official state business.
53810 In-State Meals and Lodging
53811 In-State Meals and Lodging- Recruiting
53812 IT In-State Meals and Lodging (Operations & Maintenance) - Y
53813 IT In-State Meals and Lodging (Development & Acquisition) -X
53820 Same Day Travel – Meals
53821 Same Day Travel- Meals - Recruitment
53822 IT Same Day Travel – Meals (Operations & Maintenance) - Y
53823 IT Same Day Travel – Meals (Development & Acquisition) – X
GB: IN-STATE AIR TRANSPORTATION: The amounts paid for air transportation expenses incurred while traveling within the state’s boundary on official state business.
53830 In-State Air Transportation
53831 IT In-State Air Transportation (Operations & Maintenance) – Y
53832 IT In-State Air Transportation (Development & Acquisition) - X
GC: PRIVATE AUTOMOBILE MILEAGE: The amounts paid as reimbursement for private car mileage incurred while traveling on official state business.
53840 Private Automobile Mileage
53841 Private Automobile Mileage- Recruitment
53842 IT Private Automobile Mileage (Operations & Maintenance) - Y
53843 IT Private Automobile Mileage (Development & Acquisition) - X
GD: OTHER TRAVEL EXPENSES: The amounts paid for all other costs incurred while traveling on official state business. Includes, but is not limited to: prospective employee interview expenses; employee relocation expenses; rail bus, ferry, or taxi fares; tolls, rental cars; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.
53850 Other Travel Expenses
53851 Other Travel Expenses- Recruiting
53852 IT Other Travel Expenses (Operations & Maintenance) - Y
53853 IT Other Travel Expenses (Development & Acquisition) - X
53860 Travel Advance
53870 Employment Search- Interview Expense
53880 Relocation Expense
GF: OUT OF STATE SUBSISTENCE AND LODGING: The amounts paid for lodging and/or subsistence expenses incurred while traveling outside of the state’s boundary on official state business.
53890 Out of State Meals and Lodging
53891 Out of State Meals and Lodging- Recruiting
53892 IT Out of State Meals and Lodging (Operations & Maintenance) - Y
53893 IT Out of State Meals and Lodging (Development & Acquisition) - X
53895 International Means and Lodging
GG: OUT OF STATE AIR TRANSPORTATION: The amount paid for air transportation expenses incurred while traveling outside the state’s boundary on official state business.
53900 Out of State air Transportation
53901 Out of State air Transportation- Recruiting
53902 IT Out of State Air Transportation (Operations & Maintenance) - Y
53903 IT Out of State Air Transportation (Development & Acquisition) - X
53905 International Air Transportation
GN: MOTOR POOL SERVICES: The amounts expended for use of vehicles obtained from either the central or agency-operated motor pools. The expenditures may be for vehicles used on either a specific trip(s) or permanently assigned basis.
53910 Motor Pool Services
53911 IT Motor Pool Services (Operations & Maintenance) - Y
53912 IT Motor Pool Services (Development & Acquisition) - X
CAPITAL OUTLAYS: Amounts expended for the acquisition of, or addition to, fixed assets intended to benefit future periods. Also includes fixed assets acquired through capital leases.
JA Effective July 1st, 2011
JA: NONCAPITALIZED FURNISHINGS, EQUIPMENT AND SOFTWARE: Amounts expended for furnishings, equipment, and software with a useful life of greater than one year and not considered a capital asset. Excludes minor assets with a useful life of greater than one year such as staplers, waste containers, and tape dispensers.
53410 Equipment – Non inventory – Non Capitalized
Non-Taggable / Non-Labeled Equipment between $1.00 - $4,999.99.
Desks, Tables, File Cabinets, Chairs, Ranges, Refrigerators, Dishwashers, Microwaves, Lab Equipment, Air-Conditioners, Compressors, Power Tools, A/V Carts, Cell Phones, Fax Machines, Cash Registers, Microphones, Copiers, Used Vehicles
53420 Equipment – Inventory Non Capitalized
Taggable Small & Attractive Equipment between $300 - $4,999.99.
Communication Equipment for Public Safety: Audio/Video Equipment, Hand Held Radios;
Office Equipment: Calculators, Dictation Equipment, Typewriters;
Audio & Visual Equipment: TV’s, Radio’s, Tape Players, Home-type Video Camera’s only, DVD & Blu-Ray Players, Video Projectors;
Computer Equipment: Laptop’s, CPU’s, Palm Pilots, Monitors, Scanners, Printers, Smart Boards (Digital White Boards);
Optical Devices: Microscopes, Binoculars, Range Finders, Bar Code Scanners, Telescopes, Radar Guns.
Taggable Small & Attractive Equipment between $1 - $4,999.99
Weapons: Pistols, Rifles, Starter Guns, Tazer/Stun Guns
53421 IT Equipment – Inventory – (Operations & Maintenance) - Y
53422 IT Equipment – Inventory – (Development & Acquisition) - X
53430 Software (Non-Inventory) – Ex.: Computer Software that does not qualify for capitalization or inventory. Custom software
JC: FURNISHINGS, EQUIPMENT, AND SOFTWARE: The amounts expended for furnishings, equipment, and software considered a capital asset in accordance with the state’s capitalization policy.
54005 Capitalized Equipment– Ex.: $5,000 > All Capital Furniture, Equipment and Software.
All costs should be calculated including tax, shipping and miscellaneous charges.
54006 IT Capital Equipment (Operations & Maintenance) - Y
54007 IT Capital Equipment (Development & Acquisition) - X
JD: LIBRARY RESOURCES: Amounts expended for: cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; periodicals purchased and cataloged for libraries.
54010 – 54365 Library Resources
JE: LAND: Amounts expended for acquisition of land. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition.
54401 Site Clearance
54402 Site Demolition
54403 Site Utilities
JF: BUILDINGS: Amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use.
The amounts expended on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately. Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building, and the amount of interest on project loans that accrues during the period of construction.
The amounts expended for equipment installed as an integral part of the structure, whether the building is purchased or constructed. Excludes those items classified as equipment under Subobject JC “Furnishings, Equipment, and Software.”
54417 Construction-Fire Protection
54418 Construction-Communications Systems
54419 Construction- Fixed Equip
54422 Site Work
54421 Other Contracts
54423 Construction Retainage
54424 Fixed Furnishings
54425 In-Plant Services
54426 Permits & Fees
54427 Contingency Construction
54428 Contingency Site Work
54429 Project Management
54498 Construction-Hazmat Abatement
JH: IMPROVEMENTS OTHER THAN BUILDINGS: Amounts expended for the construction, addition, and/or alteration of improvements other than buildings and infrastructure not related to the state highway system, such as: tunnel and utility systems; water and sewer systems; street lights and signs; braces and retaining walls; parking facilities; toll bridge construction; shoreline protection projects; and leasehold improvements.
54430 Improvements – Not Buildings
54431 Exterior Utilities
JJ: GROUNDS DEVELOPMENT: Amounts expended for landscaping other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes.
54433 Plant Services-Grounds
54434 Landscaping- Rough & Finish Grading
54435 Landscaping- Irrigation
34436 Landscaping- Drainage & Retaining Walls
34437 Site Development- Paths & Bikeways
34438 Site Development- Park/Driveways/Loading
34439 Site Development- Site Lighting
54441 Site Development- Signage
JK: ARCHITECTURAL AND ENGINEERING SERVICES: The amounts expended for the services of
architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.
54442 A/E- Geotechnical
54443 A/E- Mechanical/Electrical/Structural
54446 A/E- Civil
54447 A/E- Landscaping
54449 A/E- Special-Value Engineering
54450 Architectural and Engineering Services
54451 A/E Contingency
54452 Construction Pre-design
54453 Construction Observation
54455 A/E Acoustical
54456 A/E Special- Review
54458 A/E Industrial Hygienist
54459 A/E Environmental
JL: CAPITAL PLANNING: Amounts expended for planning or determining the feasibility of a specific capital project or projects.
54460 Capital Planning
JM: WORKS OF ART AND HISTORICAL LANDMARKS: Amounts expended for the acquisition and maintenance of permanent works of art and historical landmarks.
54470 Art Collections, Library Reserve Collections and Museum and Historical Collections
JZ: OTHER CAPITAL OUTLAYS: Amounts expended for capital projects not specifically indicated above.
54471 Surveys- Land
54472 Surveys- Utilities
54474 Testing- Soils/ Geology/ Foundations
54475 Construction Related Reproduction
54476 Construction Related Mailing
54480 Other Capital Outlays
54481 Construction Inspection
54482 Related Project Cost
54483 Construction Tax
54486 Construction Advertising
54491 Construction Permits & Fees
N: GRANTS, BENEFITS, AND CLIENT SERVICES:
NZ: OTHER GRANTS, BENEFITS AND CLIENT SERVICES: The amounts expended for grants and benefits other than described above. Also includes taxable employee recognition and productivity awards which are in the form of cash or cash equivalents, such as gift certificates.
54510 Grants, Benefits and Client Services
54511 Participant Tuition & Fees
54512 Participant Stipends
54513 Cell Phone Allowance
54514 Automobile Allowance
54515 Foundation Grants/Benefits
P: DEBT SERVICE
PA: PRINCIPAL: Amounts expended for the payment of principal on the various forms of indebtedness incurred by the state.
PB: INTEREST: Amounts expended for interest on various forms of indebtedness incurred by the state.
54621 Interest BABS Credit Contra
PC: OTHER DEBT SERVICES: Amounts expended for other related charges on the various forms of indebtedness incurred by the state.
54630 Debt Service Other
PD: PRINCIPAL – COP LEASE/PURCHASE AGREEMENTS: Amounts expended for the payment of principal on COP (Certificates of Participation) on lease/purchase agreements with the Office of State Treasurer.
54640 Principal COP Lease/Purchase Agreements
PE: INTEREST – COP LEASE/PURCHASE AGREEMENTS: The amounts expended for payment of interest on COP (Certificates of Participation) lease/purchase agreements with the Office of the State Treasurer.
54650 Interest COP Lease/Purchase Agreements
T: INTRA-AGENCY REIMBURSEMENTS: The relocation of budgeted expenditures and accruals within an agency by transfers between accounts or programs. This code is not to be used for payment of services or recovery of expenditures from a non-budgeted proprietary fund. The total for this object at the agency level is to equal zero for all budgeted funds.
TA: SALARIES AND WAGES: Reallocation of budgeted expenditures within an agency for salaries and wages.
54710 Transfer Salary
54711 Trans Fund 145 Salary Overage
TB: EMPLOYEE BENEFITS: Reallocation of budgeted expenditures within an agency for employee benefits.
54720 Transfer Employee Benefits
54721 Trans Fund 145 Benefit Overage
TE: GOODS AND SERVICES: Reallocation of budgeted expenditures for goods and services (subobject E*) and noncapitalized furnishings, equipment and software (subobject JA).
54726 Transfer Plant Services Labor
54729 Administrative Fee
54730 Transfer Goods and Services
54731 Auxiliary Services Computing Transfers
54732 Auxiliary Services Enterprise Accounting Transfers
54733 Auxiliary Services Connection Card Office Transfers
54734 Auxiliary Services Student Affairs Program Transfers
54735 Auxiliary Services ASSP Support Transfers
54736 Auxiliary Services Office of Housing Services Transfers
54737 Auxiliary Services Housing Custodial Transfers
54738 Auxiliary Services Res Life & New Student Programs Transfers
54739 Auxiliary Services Recruiting Program Support Transfers
54740 Auxiliary Services Laundry Services Transfers
54741 Auxiliary Services Dining Services Office/Wholesale Transfers
54742 Auxiliary Services Assoc Vice Pres Support Transfers
54743 Auxiliary Services ORS Marketing Transfers
54744 Transfer Upholstery/Drapery Labor
54727 Trans Fund 145 G&S Overage
TG: TRANSFER TRAVEL: Reallocations of budgeted expenditures within and agency for travel.
54745 Transfer Travel
TJ: CAPITAL OUTLAYS: Reallocation of budgeted expenditures within an agency for capital outlays, which does not include non-capitalized furnishings, equipments and software (subobject JA). For reallocations of subobject JA expenditures, use subobject TE, Goods and Services.
54750 Transfer Capital Expense
W: DEPRECIATION, AMORTIZATION, AND BAD DEBTS
WA: DEPRECIATION EXPENSE: Expense that represents the portion of the expired service cost of capital assets during the accounting period. Only used with General Ledger codes 6511 and 6591 “Depreciation Expense.”
WC: BAD DEBTS EXPENSE: Expense that represents the portion of receivable balances, recorded previously as revenue, which has now been determined uncollectible. Only used with General Ledger code 6515 “Bad Debts Expenses”.
54820 Bad Debt
WD: CHANGE IN CAPITALIZATION POLICY: This amount represents the total immaterial book value of fixed assets that are to be deleted from the records due to changes in the state’s capitalization policy. Only use with General Ledger code 6525 “Expense Adjustments/Eliminations (GAAP).”
54830 Change in Capitalization Policy