Standard Account Codes


61000 Personnel Compensation

  • 61100 EPA Non-Teaching Salaries (Budget Use Only)
    • 61110 EPA Regular Salaries
      • 61111 EPA Research Salaries
      • 61112 Graduate Research Assistants
    • 61120 EPA Overtime Payments
    • 61130 EPA Premium Payments
      • 61131 EPA Holiday Premium
      • 61132 EPA Shift Premium
    • 61140 EPA Employees on Loan
  • 61200 SPA Employee Salaries (Budget Use Only)
    • 61210 SPA Regular Salaries
    • 61220 SPA Overtime Payments
    • 61230 SPA Premium Payments
      • 61231 SPA Holiday Premium
      • 61232 SPA Shift Premium
      • 61234 SPA On Call Pay
    • 61240 SPA Employees on Loan
    • 61270 SPA Longevity Payments
    • 61280 SPA Salary Reserves
  • 61300 EPA Teaching Salaries (Budget Use Only)
    • 61310 EPA Academic Salaries
      • 61312 Graduate Teaching Assistant
    • 61340 EPA Teachers on Loan
    • 61380 EPA Salary Reserves
  • 61400 Temporary Employee Wages (Budget Use Only)
    • 61410 Non-Student Regular Wages
    • 61420 Non-Student Overtime Payments
    • 61430 Non-Student Premium Payments
    • 61450 Student Regular Wages
      • 61451 Student Research Wages
    • 61460 Student Overtime Payments
    • 61470 Student Premium Payments
  • 61500 Workmen's Compensation
    • 61561 Medical Benefits
    • 61563 Temporary Disability
    • 61565 Partial Disability
    • 61567 Death Benefits
    • 61569 Administration Fee
    • 61580 Short Term Disability
    • 61590 Other Personal Payments
      • 61591 Education Assistance - taxable
      • 61599 Other Personnel Payment
         
  • 61700 Board Member Compensation (Budget Use Only)
  • 61800 Staff Benefits (Budget Use Only)
    • 61810 Social Security
    • 61820 State Retirement
    • 61822 Federal Retirement
    • 61830 Medical Insurance
    • 61840 Disability Insurance
    • 61850 Unemployment Compensation
    • 61860 Workers Compensation Premiums
    • 61870 TIAA Optional Retirement
    • 61880 Law Officers' Retirement
    • 61890 Staff Benefits Reserves
  • 71900 Contracted Services (Budget Use Only)
    • 71910 Legal and Accounting Fees
    • 71920 Consultant Fees
      • 71921 Consultant Fees
      • 71922 Documented Travel Reimbursement
    • 71930 Medical Fees
    • 71940 Employee on Loan Payments
    • 71950 Honorariums
    • 71960 Expert Witness Fees
    • 71970 Academic Inst./Res. Service
    • 71990 Other Contracted Services
      • 71991 Contracted Service Fees
      • 71992 Documented Travel Reimbursement
      • 71993 Debt Set-Off Charge
      • 71995 Sub-Agreements

72000 Supplies and Materials (Budget Use Only)

  • 72060 Private Gifts
  • 72070 Other Supplies
  • 72100 Household Supplies (Budget Use Only)
    • 72101 Cleaning Supplies
    • 72102 Other Supplies & Materials (Clothing, Safety Shoes, Etc.)
  • 72200 Food Products (Budget Use Only)
    • 72201 Food For Children
    • 72203 Other Food Products
  • 72300 Educational Supplies (Budget Use Only)
  • 72301 Teaching Supplies
    • 72302 Laboratory Supplies
    • 72303 Agricultural Supplies
    • 72304 Other Educational Supplies
    • 72305 Educational Software
    • 72306 Pharmaceutical Supplies
    • 72307 Other Medical Supplies
  • 72400 Repair Supplies (Budget Use Only)
    • 72401 Plumbing, Electrical & Mechanical
    • 72402 Other Repair Supplies
  • 72500 Motor Vehicle Supplies (Budget Use Only)
    • 72501 Motor Vehicle Supplies
    • 72511 Motor Vehicle Supplies
    • 72514 Motor Vehicle Supplies
    • 72516 Motor Vehicle Supplies
  • 72600 Office Supplies (Budget Use Only)
    • 72601 Office Supplies
    • 72602 Office Supplies
  • 72700 Purchases for Resale (Budget Use Only)
    • 72710 New Texts
    • 72720 Used Texts
      • 72722 Trade Books
    • 72730 Supplies
    • 72740 Clothing
    • 72750 Gifts
    • 72760 Computers
    • 72770 Food
    • 72780 Buybacks
    • 72791 Returns and Allowances
    • 72792 Penalties
    • 72793 Discounts
    • 72794 Royalties
    • 72795 Film Processing
  • 72900 Other Supplies (Budget Use Only)
    • 72901 Data Processing Supplies
    • 72902 Other Supplies
    • 72911 Software (NON- WAN)
    • 72912 Software (WAN)
    • 72913 Computer Accessories
    • 72950 VISA Procurement Card

73000 Current Services (Budget Use Only)

  • 73100 Travel (Budget Use Only)
    • 73110 In-State Travel (Budget Use Only)
      • 73111 In-State Air Transportation
      • 73112 In-State Ground Transportation
      • 73113 In-State Other Transportation
      • 73114 In-State Lodging
      • 73115 In-State Meals
      • 73116 In-State Other Expense
      • 73119 In-State Registration
      • 73120 Out of State Travel (Budget Use Only)
      • 73121 Out of State Air Transportation
      • 73122 Out of State Ground Transportation
      • 73123 Out of State Other Transportation
      • 73124 Out of State Lodging
      • 73125 Out of State Meals
      • 73126 Out of State Other Expense
      • 73129 Out of State Registration
    • 73130 Out of Country Travel
      • 73131 Out of Country Air Transportation
      • 73132 Out of Country Ground Transportation
      • 73133 Out of Country Other Transportation
      • 73134 Out of Country Lodging
      • 73135 Out of Country Meals
      • 73136 Out of Country Other Expense
      • 73139 Out-of-Country Registration
    • 73140 Board Non-Employee 
      • 73141 Board/Non-Employee Transportation
      • 73144 Board/Non-Employee Subsistence
    • 73150 Motor Pool Lease Pmt.
    • 73154 Athletic Recruiting Travel
  • 73200 Communication (Budget Use Only)
    • 73201 Telephone Local Calls
    • 73202 Telephone Long Distance Calls
    • 73203 Postage & P. O. Box Rental
    • 73204 State Courier Service
    • 73205 Express Mail
    • 73206 Network Charges
    • 73211 Telephone - Cellular
    • 73212 Calling Card Charges
    • 73213 Voice Mail Charges
    • 73214 Pager Services
    • 73215 Other Wireless Services
    • 73220 Telephone Installation and Repair
    • 73230 Telecom Charges - WAN
    • 73231 Video Trans Chg.
    • 73232 ISP - WAN
    • 73240 Cable TV Services
  • 73300 Utilities (Budget Use Only)
    • 73301 Electricity
    • 73302 Water and Sewer
    • 73303 Fuel Oil
    • 73304 Natural Gas
    • 73305 Chemicals and Additives
  • 73400 Printing & Binding (Budget Use Only)
    • 73401 Book Binding
    • 73402 Other Printing & Binding
    • 73490 University Advertising
    • 73491 Recruiting
  • 73500 Repairs & Maintenance (Budget Use Only)
    • 73501 Electrical Services
    • 73502 HVAC Services
    • 73503 Painting Services
    • 73504 Plumbing Services
    • 73505 Roofing Repair Services
    • 73508 Other Repairs
    • 73510 Office Equipment and Peripherals
    • 73511 Minor Building Renovations (Physical Plant's Use Only)
    • 73520 Motor Vehicle Repairs
    • 73590 Other Minor Building Renovations (Physical Plant's Use Only)
  • 73600 Freight & Express (Budget Use Only)
    • 73601 Freight & Express
  • 73700 Advertising (Budget Use Only)
    • 73701 Personnel Recruitment
    • 73702 Other Advertising
    • 73790 Public Relations Advertising
  • 73800 Data Processing (Budget Use Only)
    • 73810 EDP Service Mainframe
    • 73811 Non-WAN Consulting Fees
    • 73812 WAN Consulting Fees
  • 73900 OTHER Current Services (Budget Use Only)
    • 73901 Other Current Services
    • 73902 Educational Assistance Payments-Non Taxable
    • 73903 Moving Expenses
    • 73904 Legal Recording Services
    • 73905 Bank Card Service Charges
    • 73910 Security Service Contracts
    • 73911 Custodial Service Contracts
    • 73912 Waste Removal Services
    • 73913 Pest Control Contracts
    • 73914 Uniform Services
    • 73915 Food Service Contracts
    • 73916 Entertainment Contracts
    • 73917 Cable TV Contracts
    • 73918 Storage Services
    • 73950 Game Guarantees
    • 73951 Game Expense
    • 73952 Other Current Services
    • 73990 Unallowable - Contract and Grant Charges

74000 Fixed Charges (Budget Use Only)

  • 74100 Rental OF Real Property (Budget Use Only)
    • 74101 Land Rental
    • 74102 Building Rental
    • 74103 Office Rental
    • 74104 Rental of Conference rooms, halls, auditoriums
    • 74105 Storage Unit Rental
    • 74106 Rental of Other Real Property
  • 74200 Rental OF EDP Equipment (Budget Use Only)
    • 74201 Rental of EDP Equipment (Non WAN)
    • 74202 Rental of EDP Equipment (WAN)
    • 74203 Voice Communication Equipment
    • 74208 Video Transmission Equipment
  • 74300 Rental OF Other Equipment (Budget Use Only)
    • 74301 Postage Meter Rental
    • 74302 Copier Equipment Rental
    • 74303 Other Equipment Rental
  • 74400 Maintenance Contracts (Budget Use Only)
    • 74401 Building Maintenance
    • 74402 Indoor Landscaping Contracts
    • 74403 Office Equipment Contracts
    • 74406 Scientific Equipment Maintenance
    • 74420 Software (non-WAN)
    • 74421 Software (WAN)
    • 74425 EDP Equipment (non WAN)
    • 74426 EDP Equipment (WAN)
    • 74430 Video Transmission Equipment
  • 74500 Insurance & Bonding (Budget Use Only)
    • 74501 Property Insurance
    • 74502 Liability Insurance
    • 74503 Motor Vehicle Insurance
    • 74505 Bonding Insurance
  • 74700 Pensions & Benefits
    • 74760 Workers Compensation Benefits
  • 74800 Indirect Overhead Costs (Budget Use Only)
    • 74801 Indirect Costs
  • 74900 Other Fixed Charges (Budget Use Only)
    • 74901 Institutional Dues
    • 74902 Subscriptions - Non Library
    • 74903 Memberships
    • 74904 Royalties
    • 74990 Private Clubs/Organizations Memberships

75000 Capital Outlay (Budget Use Only)

  • 75100 Office Equipment (Budget Use Only)
    • 75101 Office Equipment($100-$2499 Per Item)
    • 75102 Office Equipment($2500-$4,999 Per Item)
    • 75103 Office Equipment($5,000 and Above)
  • 75200 EDP Equipment (Budget Use Only)
    • 75201 EDP Equipment($100-$1199 Per Item)
    • 75202 EDP Equipment($1200-$4,999 Per Item)
    • 75203 EDP Equipment($5,000 and Above)
    • 75211 WAN Equipment ($100 - 1199 Per Item)
    • 75212 WAN Equipment ($1200 - 4999 Per Item)
    • 75213 WAN Equipment ($5000 and Above Per Item)
    • 75230 Video Transmission Equipment
    • 75231 Non-WAN ($100 - $1199 per item)
    • 75232 Non-WAN ($1200 - $4999 per item)
    • 75233 Non-WAN ($5000 & above per item)
    • 75241 WAN ($100 - $1199 per item)
    • 75242 WAN ($1200 - $4999 per item)
    • 75243 WAN ($5000 & above per item)
  • 75300 Educational Equipment (Budget Use Only)
    • 75301 Educational Equipment($100-$499 Per Item)
    • 75302 Educational Equipment($500-$4,999 Per Item)
    • 75303 Educational Equipment($5,000 and Above)
  • 75400 Motor Vehicles (Budget Use Only)
    • 75401 Motor Vehicles
  • 75500 Other Equipment (Budget Use Only)
    • 75501 Other Equipment($100-$2499 Per Item)
    • 75502 Other Equipment($2500-$4,999 Per Item)
    • 75503 Other Equipment($5,000 and Above)
  • 75600 Library Books & Journals (Budget Use Only)
    • 75601 Library Books
    • 75602 Other Library Magazines, Papers & Journals
  • 75700 Land
    • 75701 Land Acquisition
    • 75702 Relocation Payments
  • 75800 Buildings (Restricted to Capital Improvement Projects)
    • 75801 General Contract
    • 75802 General Contract
    • 75803 General Contract
    • 75805 Electrical Contract
    • 75806 Electrical Contract
    • 75810 Plumbing Contract
    • 75811 Plumbing Contract
    • 75812 Plumbing Contract
    • 75815 HVAC Contract
    • 75816 HVAC Contract
    • 75817 HVAC Contract
    • 75820 Design Contract
    • 75821 Design Contract
    • 75822 Design Contract
    • 75823 Construction Management
    • 75825 Additional Inspection
    • 75828 Contingency
    • 75829 Contingency
    • 75831 Modular Building Contract
    • 75832 Utility Connection
    • 75833 Foundation
    • 75834 Boiler Contract
    • 75835 HVAC & Plumbing
    • 75836 Construction Management
    • 75840 Roofing Contract
    • 75841 Asbestos Removal
    • 75842 Steam Tunnel Repair
    • 75843 Elevator Contract
    • 75851 Cabletron Network
    • 75856 Bond Administration Fee
  • 75900 Other Capital Outlay
    • 75901 Planting Contract
    • 75902 Planting Contract
    • 75903 Planting Contract
    • 75904 Landscaping Contract
    • 75907 Street Improvements
    • 75908 Water Mains & Fire
    • 75909 Parking & Street Development
    • 75910 Paving
    • 75911 General Contract
    • 75912 General Contract
    • 75913 General Contract
    • 75914 Design Fee
    • 75915 Design Fee
    • 75916 Contingency
    • 75917 Demolition
    • 75918 Plumbing Contract
    • 75920 Campus Security Improvements
    • 75921 Tower
    • 75925 HVAC
    • 75930 Electrical
    • 75940 Fire Protection
    • 75952 Other Capital Outlay
    • 75990 Other Capital Outlay

76000 Aids & Grants (Budget Use Only)

  • 76300 Aid to Governmental Units (Budget Use Only)
  • 76400 Construction Grants (Budget Use Only)
  • 76500 Educational Awards (Budget Use Only)
    • 76510 Appropriated Grants (State Funds Only)
    • 76520 Minority Presence Grants (State Funds Only)
    • 76530 Nursing Emergency Loan
    • 76550 Teacher Scholarships
    • 76570 Traineeships
    • 76575 Grad Assist Tuition Award
    • 76580 Incentive Scholarships (State Only)
      • 76585 Incentive Scholarships - Native American Students (State Funds Only)
    • 76590 Other Educational Awards (Budget Use Only)
      • 76591 Scholarships
      • 76592 Stipends
      • 76593 Tuition Remission(Restricted for Contracts and Grants Only)
      • 76594 Partic Supp - Non A & T
    • 76900 other Aids and Grants (Budget Use Only)
      • 76901 Employee Study Grant
      • 76905 Court Ordered Payments
      • 76910 Non-Student Stipend
      • 76990 Refunds

70000 Debt Service (Budget Use Only)

  • 70100 Bond Principal
  • 70200 Bond Interest
  • 70300 Note Principal
  • 77400 Note Interest
  • 77500 Indebtedness Fees
  • 77600 Other Principal
  • 77700 Other Interest
  • 77900 Other Debt Service

78000 Transfers and Reserves (Budget Use Only)

  • 78040 Disaster Relief Reserve                                 
  • 78100 Intra - entity Transfer-Out (Budget Use Only)
    • 78110 Overhead Transfer-General
    • 78120 Overhead Transfer-Continuing
    • 78130 Overhead Transfer-Non-Recurring
    • 78140 Debt Service Transfers
    • 78150 Work-Study Transfers
    • 78160 Loan Program Transfers
    • 78170 Other Financial Aid Transfers
    • 78180 Transfers OH Rec. - State Gov Costs
  • 78200 Inter-Entity Transfer-Out (Budget Use Only)
    • 78210 overhead Transfer to General Administration
    • 78220 Non-recurring Transfers
    • 78230 Continuing Transfers
    • 78290 Other Inter-Transfers
  • 78300 Reserves (Budget Use Only)
    • 78301 through 78399.
  • 78400 Other Intra - Transfers (Budget Use Only)
    • 78401 through 78499.
  • 78500 Petty Cash Funds (Budget Use Only)
  • 78700 Receivables Written-off (Budget Use Only)
  • 78800 Proceeds of Bond (Budget Use Only)
  • 78900 other Non-Operating (Budget Use Only)


 

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