CSU Stanislaus - Chart of Accounts Operating Expense Accounts Effective Date: 7/1/2018

Transcription

1 CSU Stanislaus - Chart of Accounts Operating Expense Accounts Effective Date: 7/1/2018 CORE EXPENSE ACCOUNT CODES SPECIALIZED EXPENSE ACCOUNT CODES Acct # Account Description Acct # Account Description PAYROLL & BENEFITS COMMUNICATIONS Department Chair Telephone Usage Graduate Assistant Other Communications Management and Supervisory Cellular Usage & Stipends Overtime I/T Communications Equipment Temporary Help (Special Consultant Only) I/T Communic Equip Student Assist Non Cap Telecom Equip Teaching Associate President LIBRARY Executive Auto Allowance Library Books Faculty Salaries Library Book Binding Uniform Allowance - Mgmt/Supv Library Serials Uniform Allowance Support Staf Library Periodicals Summer Fellowship Stipend Library Subscriptions Critical Response Unit Stipend Auto Allowance Mgmt/Supervisor FACILITIES Shift Differential Utilities Electric Support Staff Salaries Utilities Gas Executive Housing Allowance Utilities Water Indirect Instruction Payment Utilities Sewage Budget Shortfall Mitigation Hazardous Waste Removal Support Staff Stipend/Bonus Other Utilities (Non Hazardous Waste Removal) Work Study-On Campus Recycled Waste Removal Release Time Cost/Refund Utilities Other Capital-Design Fees (Pre-construction Phase) RECRUITMENT Construction Contract Employee Moving Allowance Construction Management Search Expense Construction Other Capital-Design Fees (Construction Phase) TRAVEL & HOSPITALITY C-Insurance Premiums Travel In-State Contingency-Cap Out Travel Out-of-State Construction Reserve Transportation Repair & Maintenance-Building Maintenance (Facilities Use Only) Hospitality Repair & Maintenance-Custodial Services (Facilities Use Only) Training & Professional Devel. (Conference Registration goes here) Repair & Maintenance-Landscape & Grounds (Facilities Use Only) Awards, Gifts & Donations Space Rental-Other Employee & Board Functions Repair & Maintenance-Building Maint Fac WKO-Auxiliary Use Fuel EQUIPMENT Equipment Leased-Capital (Non-instructional) Equipment Leased-Capital (Instructional) GENERAL & ADMINISTRATIVE I/T Hardware Visa/MasterCard/Amex Fees Non Cap Comp Equip Training & Professional Development (Conference Registration goes here) Equipment Capital (Non-instructional) Insurance Premiums Equipment Capital (Instructional) Litigation Costs (Legal Fees) Vehicle Purchase Bank Charges Equipment Non-Cap (Non-instructional) Accounting & Auditing Fees Equipment Non-Cap (Instructional) Fines & Penalty Expense Equipment Rental Other Taxes, Licenses & Fees Exp Fingerprinting SOFTWARE - INCLUDING MAINTENANCE Background Check IT Software Collection Agency Fees Software Purchase-cap (Non-instructional) Software Purchase-cap (Instructional) OTHER INCOME (EXPENSE) Software Purchase-Non-Cap (Instructional) Interest-bonds & Notes Software/License (Instructional) Expenses - Other (Non-training Registration Fees go here) Software/License (Non-instructional) Course Fees & Thesis Project Reimbursement Software Purchase-Non-Cap (Non-instructional) Operating Reserve Other/External Reimbursement SUPPLIES & SERVICES Subscriptions - Non-library INTRA-AGENCY COST & ALLOCATIONS Contractual Services Services from Other Funds Special Lecturers Reprographics Postage & Freight Work Orders (Material Cost of Projects) Printing Grants OH Cost Recovery Supplies & Services Facilities Services Cost Recovery Advertising & Promotional Publications (Marketing) Print Card Cost Recovery Lab Supplies Spnsrd Prgrms F&A/Indrct Cost Medical Supplies Memberships and Dues Instructional Supplies Other Paper Office Supplies - Staples Science Lab Supplies Accreditation Officiating Vehicle Maintenance Pharmaceutical Supplies 1\67/25/2018\9:32 AM S:\_Shared\Shared Folder\Chart of Accounts\ \Web Page COA Information\Commonly Used Operating Expense Accounts updated \FY Account Codes

2 Acct # Account Description PAYROLL & BENEFITS Department Chair Used for the salary costs for the indicated position or category of positions described in the object code name Graduate Assistant Used for the salary costs for the indicated position or category of positions described in the object code name Management and Supervisory Used for the salary costs for the indicated position or category of positions described in the object code name Overtime Used for overtime costs incurred in connection with any position category Temporary Help (Special Consultant Only) Used for the salaries paid to temporary staff hired by the CSU and who will receive a W2 from the state. Not used for amounts paid to agencies for temporary personnel Student Assist Used for the salary costs for the indicated position or category of positions described in the object code name Teaching Associate Used for the salary costs for the indicated position or category of positions described in the object code name President Used for the salary costs for the indicated position or category of positions described in the object code name Executive Auto Allowance Used for the salary costs for the indicated position or category of positions described in the object code name Faculty Salaries Used for the salary costs for the indicated position or category of positions described in the object code name Uniform Allowance - Mgmt/Supv Used for the salary costs for the indicated position or category of positions described in the object code name Uniform Allowance Support Staf Used for the salary costs for the indicated position or category of positions described in the object code name Summer Fellowship Stipend Used for the salary costs for the indicated position or category of positions described in the object code name Critical Response Unit Stipend Used for the salary costs for the indicated position or category of positions described in the object code name Auto Allowance Mgmt/Supervisor Used for the salary costs for the indicated position or category of positions described in the object code name Shift Differential Used for the salary costs for the indicated position or category of positions described in the object code name Support Staff Salaries Used for the salary costs for the indicated position or category of positions described in the object code name Executive Housing Allowance Used for the salary costs for the indicated position or category of positions described in the object code name Indirect Instruction Payment Used for the salary costs for the indicated position or category of positions described in the object code name Budget Shortfall Mitigation Used for the salary costs for the indicated position or category of positions described in the object code name Support Staff Stipend/Bonus Used for the salary costs for the indicated position or category of positions described in the object code name Work Study-On Campus Used for wages earned by students who work on campus and have a Federal Work-Study financial aid award Release Time Cost/Refund RECRUITMENT Employee Moving Allowance To record costs to relocate successful candidates, including new executives or faculty members Search Expense To record costs associated with employee recruitment, such as fees charged by recruiting firms and travel costs of candidates, including new executives or faculty members. Vacancy advertising should be recorded in object code , Advertising and Promotional Publications Travel In-State Travel Out-of-State Transportation Hospitality TRAVEL & HOSPITALITY Training & Professional Devel. (Conference Registration goes here) Awards, Gifts & Donations Employee & Board Functions Fuel Used for in-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage. Used for out of state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage. To record the provision of meals or refreshments, entertainment services, promotional items, and service recognition. Includes expenses that promote the university to the public, usually with the expectation of benefits accruing to the CSU. Used to record fees paid for staff training, workshops, conferences and seminars. Used only for registration fees and not for related travel expenses.

3 EQUIPMENT Equipment Leased-Capital (Non-instructional) Equipment Leased-Capital (Instructional) I/T Hardware Non Cap Comp Equip Equipment Capital (Non-instructional) Equipment Capital (Instructional) Vehicle Purchase Equipment Non-Cap (Non-instructional) Equipment Non-Cap (Instructional) Equipment Rental For payments made on a lease that in substance is a financing arrangement for acquisition of a building. Allowable in construction improvement funds only. For payments made on a lease that in substance is a financing arrangement for acquisition of a building. Allowable in construction improvement funds only. Used to record expenditures for non-communication equipment, including laptops/desktops, printers, monitors, servers, etc., and for related maintenance costs. Used to record expenditures for non-communication equipment, including laptops/desktops, printers, monitors, servers, etc., under $5,000 capitalization floor, and for related maintenance costs. Equipment which is an integral part of providing classroom instruction to students (e.g. airplane simulator). Does not include general use equipment (i.e. not dedicated to instructional purposes), nor does it include computer equipment used in libraries and computer labs. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges. SOFTWARE - INCLUDING MAINTENANCE IT Software To record expenditures for IT software, including maintenance costs related to the use of the software Software Purchase-cap (Non-instructional) To record expenditures for IT software, including maintenance costs related to the use of the software Software Purchase-cap (Instructional) To record expenditures for IT software, including maintenance costs related to the use of the software Software Purchase-Non-Cap (Instructional) To record expenditures for IT software, including maintenance costs related to the use of the software Software/License (Instructional) To record expenditures for IT software, including maintenance costs related to the use of the software Software/License (Non-instructional) To record expenditures for IT software, including maintenance costs related to the use of the software Software Purchase-Non-Cap (Non-instructional) To record expenditures for IT software, including maintenance costs related to the use of the software Subscriptions - Non-library SUPPLIES & SERVICES Contractual Services Special Lecturers Postage & Freight Printing Supplies & Services Advertising & Promotional Publications (Marketing) Used to record the cost of license fees to access reference materials electronically and other electronic databases with scholarly content. Includes licenses procured either by the Chancellor s Office or the Campus. For Non-library use only. Library uses To record expenditures made pursuant to a formal agreement executed between the CSU and the provider of services. A formal agreement (as opposed to a purchase order) is used when detailed specifications are required, where there is a deviation from the CSU's standard contract provisions, where issues of risk need to be addressed and/or where services will be provided over an extended period of time. The value of any individual contract is generally significant (such as for a major project). Reimbursement of vendor travel costs, if a provision of the agreement, is also charged to this object code.

4 Lab Supplies Medical Supplies Memberships and Dues Instructional Supplies Other Paper Office Supplies - Staples Science Lab Supplies Accreditation Officiating Vehicle Maintenance Pharmaceutical Supplies COMMUNICATIONS Telephone Usage Other Communications Cellular Usage & Stipends I/T Communications Equipment I/T Communic Equip Non Cap Telecom Equip Used to record costs for communications equipment, such as telephone equipment, routing equipment and network software. It may also include tax, maintenance and related training costs. Used to record costs for communications equipment, such as telephone equipment, routing equipment and network software. It may also include tax, maintenance and related training costs. Used to record costs for communications equipment, such as telephone equipment, routing equipment and network software under the capitalization threshold of $5,000. It may also include tax, maintenance and related training costs. LIBRARY Library Books Library Books (for library only) Library Book Binding Book Binding (related to library only) Library Serials Used to record the cost of publications issued in successive parts, generally annually, with no pre-determined conclusion, no matter the format (printed or electronic), and purchased specifically for the campus library Library Periodicals Used to record the cost of publications issued daily, weekly, monthly or quarterly, no matter the format (printed or electronic), purchased specifically for the campus library Library Subscriptions Used to record the cost of license fees to access reference materials electronically and other electronic databases with scholarly content. Includes licenses procured either by the Chancellor s Office or the Campus. Other departments use FACILITIES Utilities Electric Used to record the utility expense described in the object code name Utilities Gas Used to record the utility expense described in the object code name Utilities Water Used to record the utility expense described in the object code name Utilities Sewage Used to record the utility expense described in the object code name Hazardous Waste Removal Used to record the utility expense described in the object code name Other Utilities (Non Hazardous Waste Removal) Used for utility expenses that are not specifically defined in other 605XXX object codes Recycled Waste Removal Used for utility expenses that are not specifically defined in other 605XXX object codes Utilities Other Used for utility expenses that are not specifically defined in other 605XXX object codes Capital-Design Fees (Pre-construction Phase) Construction Contract Construction Management For project management direct costs. Do not include pollution remediation or hazardous material inspection fees; charge these costs to , Capital - Pollution Remediation Costs, if part of a capital project.

5 Construction Other Used for agreements written during the construction phase which are not part of the general contract. Architect fees during the construction phase, including reimbursables. Architectural fees incurred during the design phase are to be charged to object code , Capital - Design Fees Capital-Design Fees (Construction Phase) (pre-construction phase) Used to record all insurance costs associated with capital projects, including BRIP (Builders Risk Insurance Program), C-Insurance Premiums OCIP (Owner Controlled Insurance Program) and seismic self-insurance Contingency-Cap Out Unencumbered funds available for project expenditure (balance available) Construction Reserve Used to record expenses for activities related to routine repair and maintenance of buildings and permanently attached components (such as boilers and air conditioning systems). This object code generally maps to program code 0702, Building Maintenance, via the Rule 2 Table; however, when used with Fund Processing Types 2100 and Repair & Maintenance-Building Maintenance (Facilities Use Only) 3103, the program code will default to 2001, Auxiliary Enterprises-Student, via Rule Repair & Maintenance-Custodial Services (Facilities Use Only) Repair & Maintenance-Landscape & Grounds (Facilities Use Only) Space Rental-Other Repair & Maintenance-Building Maint Fac WKO-Auxiliary Use Auxiliary use only Used to record repair and maintenance expenses related to custodial services in buildings. This object code generally maps to program code 0703, Custodial Services, via the Rule 2 Table; however, when used with Fund Processing Types 2100 and 3103, the program code will default to 2001, Auxiliary Enterprises-Student, via Rule 3. Used to record repair and maintenance expenses related to landscaping and grounds maintenance. This object code generally maps to program code 0705, Landscape & Grounds Maintenance, via the Rule 2 Table; however, when used with Fund Processing Types 2100 and 3103, the program code will default to 2001, Auxiliary Enterprises- Student, via Rule 3. GENERAL & ADMINISTRATIVE Visa/MasterCard/Amex Fees Training & Professional Development (Conference Registration goes here) Insurance Premiums Litigation Costs (Legal Fees) Bank Charges Accounting & Auditing Fees Fines & Penalty Expense Other Taxes, Licenses & Fees Exp Fingerprinting Background Check Collection Agency Fees Used to record fees paid for staff training, workshops, conferences and seminars. Used only for registration fees and not for related travel expenses. OTHER INCOME (EXPENSE) Interest-bonds & Notes For Financial Services use only Expenses - Other (Non-training Registration Fees go here) Course Fees & Thesis Project Reimbursement Operating Reserve Other/External Reimbursement INTRA-AGENCY COST & ALLOCATIONS Services from Other Funds Reprographics

6 Work Orders (Material Cost of Projects) Grants OH Cost Recovery Facilities Services Cost Recovery Print Card Cost Recovery Spnsrd Prgrms F&A/Indrct Cost