2.9 General Ledger Accounts - Expenditure Accounts
2.9.1 Personal Services (5)
Personal Services includes all expenditures for salaries and wages to all employees and persons in the employ of the various departments, boards, commissions, institutions, and other governmental units. Also includes the employer’s share of payments for FICA, retirement, group insurance, or other employer payments for employee benefits.
Personal Services – Faculty (51)
51xxxx PERSONAL SERVICES – FACULTY
| Code | Description |
|---|---|
| 5111xx | Salaries – Regular Faculty Includes all salaries for regular faculty. |
| 511115 | Overload – Faculty Includes all overload pay for faculty. |
| 5121xx | Salaries – Part-Time Faculty Includes all salaries for part-time faculty. |
| 5131xx | Salaries – Summer Faculty Includes all salaries for summer faculty. Note: Salaries for part-time faculty members who teach in the summer session shall be charged to this account. |
| 516000 | Salary - Other - Faculty - BUDGET ONLY - Replaces 566xxx accts |
| 516101 | Personal Services – Vacation Payout – Faculty Includes payments for faculty vacation payouts. |
| 516150 | Extra Pay – Faculty Includes extra pay for faculty. |
| 516200 | Supplemental Pay – Retirement Eligible – Faculty Includes supplemental pay for faculty that is retirement eligible. |
| 516250 | Supplemental Pay – Non-Retirement Eligible – Faculty Includes supplemental pay for faculty that is not retirement eligible. |
| 516300 | Industry/Foundation Supplement – Faculty Includes supplemental pay for faculty related to industry or foundations. |
Personal Services – Non Faculty (52)
52xxxx PERSONAL SERVICES – NON FACULTY
| Code | Description |
|---|---|
| 5211xx | Salaries – Professional/Administrative Includes all salaries for professional and administrative employees. |
| 5221xx | Salaries – Staff Includes all salaries or wages for staff employees. |
| 5222xx | Additional Straight Time Includes additional salary paid on a straight-time basis. |
| 5228xx | Salaries – Staff – Overtime Includes all overtime payments to staff employees. |
| 522805 | Salaries – Staff – Overtime Includes all overtime payments to staff employees. |
| 5231xx | Salaries – Graduate Assistants Includes all payments of salaries to graduate assistants. |
| 5241xx | Salaries – Student Assistants Includes personal services for students employed by the institution. This account should not include expenditures for the College Work-Study Program. |
| 5251xx | Salaries – Casual Labor Includes all payments of salaries to casual labor employees. Includes payments for casual labor on special projects not included under regular salaries or per diem and fees. |
| 526000 | Salary - Other - Staff - BUDGET ONLY - Replaces 566xxx accts |
| 526101 | Personal Services – Vacation Payout – Staff Includes payments for staff vacation payouts. |
| 526150 | Extra Pay – Staff Includes extra pay for staff. |
| 526200 | Supplemental Pay – Retirement Eligible – Staff Includes supplemental pay for staff that is retirement eligible. |
| 526250 | Supplemental Pay – Non-Retirement Eligible – Staff Includes supplemental pay for staff that is not retirement eligible. |
| 526300 | Industry/Foundation Supplement – Staff Includes supplemental pay for staff related to industry or foundations. |
| 528101 | Housing Allowance Includes amounts paid to officials (usually presidents) who, as a condition of their employment, receive institutional provided housing or a paid housing allowance. The payment of the housing allowance shall be made through the Payroll system. |
| 529101 | Subsistence Allowance Includes amounts paid to officials (usually presidents) who, as part of their duties, entertain visitors, faculty and/or staff. The payment of the subsistence allowance shall be made through the Payroll system. |
Personal Services – Shared (53)
53xxxx PERSONAL SERVICES – SHARED
| Code | Description |
|---|---|
| 5391xx | Salaries – Joint Staffed This account receives charges or credits arising out of more than one institution utilizing the services of an employee. Refer to Section 5.3.3, Joint Staffing, for further information. |
Personal Services – Compensated Absences (54)
54xxxx PERSONAL SERVICES – COMPENSATED ABSENCES
| Code | Description |
|---|---|
| 541xxx | Compensated Absences The value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year. |
Personal Services – Fringe Benefits (55)
55xxxx PERSONAL SERVICES – FRINGE BENEFITS
| Code | Description |
|---|---|
| 5511xx | FICA – Employer Used to record the employer matching costs (expense) associated with FICA taxes. |
| 5512xx | FICA – Employer Medicare Used to record the employer matching costs (expense) associated with FICA-Medicare taxes. |
| 552100 | Teachers Retirement System Used to record the employer matching costs (expense) associated with employee participation in the Teachers Retirement System (TRS). |
| 552200 | Optional Retirement Plans Used to record the employer matching costs (expense) associated with employee participation in the Optional Retirement Plans (ORP). |
| 552300 | Employees Retirement System Used to record the employer matching costs (expense) associated with employee participation in the Employees Retirement System (ERS). |
| 5524xx | Retirement Systems – Other Used to record the employer matching costs (expense) associated with employee participation in Retirement Systems not included in the retirement system account codes described above. |
| 5531xx | Group Insurance – Health Includes employer’s share of the cost of health insurance. |
| 553110 | Group Insurance – Health – Active Includes employer’s share of the cost of health insurance for active employees. |
| 553111 | Group Health Insurance – Blue Choice HMO Includes employer’s share of the cost of the Blue Choice HMO plan. |
| 553112 | Group Health Insurance – Blue Choice CC Includes employer’s share of the cost of the Blue Choice Consumers Choice plan. |
| 553113 | Group Health Insurance – BCBS PPO Includes employer’s share of the cost of the BCBS PPO plan. |
| 553114 | Group Health Insurance – BCBS PPO CC Includes employer’s share of the cost of the BCBS PPO Consumers Choice plan. |
| 553115 | Group Health Insurance – Regents High Deductible Includes employer’s share of the cost of the Board of Regents High Deductible plan. |
| 553116 | Group Health Insurance – Kaiser HMO Includes employer’s share of the cost of the Kaiser HMO plan. |
| 553117 | Group Health Insurance – Kaiser Cons Choic Includes employer’s share of the cost of the Kaiser Consumer Choice plan. |
| 553118 | Group Health Insurance – Consumer’s Choice High Deductible Includes employer’s share of the cost of the Consumer’s Choice High Deductible plan. |
| 553119 | Group Health Insurance – Regents Indemnity Includes employer’s share of the cost of the Board of Regents Indemnity plan. |
| 553123 | Group Health Insurance – PPO Alternative Includes employer’s share of the cost of the PPO Alternative plan. |
| 553124 | Group Health Insurance – Consumer’s Choice PPO Alternative Includes employer’s share of the cost of the Consumer’s Choice PPO Alternative plan. |
| 553125 | Group Health Insurance – Consumer’s Choice High Deductible Alternative Includes employer’s share of the cost of the Consumer’s Choice High Deductible Alternative plan. |
| 553128 | Group Health Insurance – High Deductible Alternative Includes employer’s share of the cost of the High Deductible Alternative plan. |
| 553150 | Group Insurance – Health - Retiree Includes employer’s share of the cost of health insurance for retirees. |
| 553180 | Health Savings Account-Seed Fund Includes contribution by employer to employee’s health savings account. |
| 5532xx | Group Insurance – Life Includes employer’s share of the cost of life insurance. |
| 553201 | Group Health Insurance – Basic Life – Regents Includes employer’s share of the cost of the Board of Regents Basic Life insurance. |
| 553210 | Group Insurance – Life – Active Includes employer’s share of the cost of life insurance for active employees. |
| 553250 | Group Insurance – Life – Retiree Includes employer’s share of the cost of life insurance for retirees. |
| 5535xx | Group Insurance – Other Includes all other categories of group insurance. |
| 553501 | Group Insurance – LTD Includes employer’s share of the cost of long-term disability health insurance. |
| 5541xx | Personal Liability Insurance Includes premiums or other costs related to legal actions against employees personally for acts executed in performance of job related duties. |
| 5551xx | Unemployment Insurance Includes payments made to Department of Labor either as contributory or reimbursable. |
| 5561xx | Workers Compensation Includes payments made to Department of Administrative Services Fiscal Division, Workers’ Compensation Trust Fund, for workers’ compensation insurance coverage for employees. |
| 5571xx | Employee Tuition Reimbursement Used to record the value of fee reimbursements resulting from eligible employees taking courses in the University System of Georgia under the institution’s approved fee reimbursement policy (BoR Policy Section 8.2.19 Tuition Remission and Reimbursement). |
| 5572xx | Employee Tuition Remission Used to record the value of fee remissions resulting from eligible employees taking courses at the institution under the institution’s approved fee waiver policy (BoR Policy Section 8.2.20 Tuition Remission and Reimbursement). Institutions should show revenue (not contra-revenue) and fringe benefit expense to comply with GAAP reporting requirements. |
Personal Services – Other (56)
56xxxx PERSONAL SERVICES – OTHER
| Code | Description |
|---|---|
| 5601xx | Tort Claims Includes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims. |
| 5611xx | Employee Drug Testing Payments for drug testing services for applicants and certain employees. |
| 5612xx | Physical Exams of Employees – Statute Payments for physical exams for applicants and certain employees. |
| 5613xx | Other Employee Testing Payments for other testing for applicants and certain employees. |
| 5614xx | Employee Awards Includes amounts for employee awards. |
| 5615xx | Employee Car Allowance Includes amounts for employee car allowance. |
| 5651xx | Relocation Assistance Includes payment of relocation expenses of a set or “not to exceed” amount that is specified in the original written offer of employment. |
| 566000 | Personal Services – Other Payments for other personal services. Note: This account is inactive as of 07/01/2011. |
| 5661xx | Personal Services – Other Includes other types of personal services expense. Note: This account is inactive as of 07/01/2011. |
| 566101 | Personal Services – Vacation Payout Payments for employee vacation payouts. Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516101 or 526101. |
| 566150 | Extra Pay Includes extra pay to employees. Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516151 or 526151. |
| 566200 | Supplemental Pay – Retirement Eligible Includes supplemental pay that is retirement eligible. Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516200 or 526200. |
| 566250 | Supplemental Pay – Non-Retirement Eligible Includes supplemental pay that is not retirement eligible. Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516250 or 526250. |
| 566300 | Industry/Foundation Supplement Includes supplemental pay related to industry or foundations. Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516300 or 526300. |
| 569xxx | Miscellaneous Personal Services Payments for other personal services not properly categorized in other account codes. |
Personal Services – Allocated (59)
59xxxx PERSONAL SERVICES – ALLOCATED
| Code | Description |
|---|---|
| 5980xx | Personal Services Allocated Includes allocated personal services costs. |
| 5981xx | Indirect Plant Overhead – Personal Services Includes personal service costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. |
| 5982xx | Sponsored Benefit Charges Includes allocated benefit charges to sponsored and other fund sources where costs are determined by a rate negotiated between the institution and the cognizant federal audit agency. |
| 5983xx | Personal Services – Allocated Costs Includes personal services costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. |
| 599000 | Personal Services Payroll Suspense A suspense account for personal services expenses. |
| 5995xx | ADP Clearing Account A clearing account for payroll expense. |
2.9.2 Travel (6)
| Code | Description |
|---|---|
| 641000 | Travel – Employee Includes all travel expenses incurred by employees within the United States. Refer to Section 4.0, Travel, in this manual for more information. |
| 641100 | Travel – Employee Includes all travel expenses incurred by employees within the United States. |
| 641110 | Travel – Employees – Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States. |
| 641120 | Travel – Employees – Air Travel Includes all expenses for airline transportation incurred by employees within the United States. |
| 641130 | Travel – Employees – Meals Includes all meal expenses incurred by employees within the United States. |
| 641140 | Travel – Employees – Lodging Includes all lodging expenses incurred by employees within the United States. |
| 641150 | Travel – Employee - Miscellaneous Includes all miscellaneous travel expenses incurred by employees within the United States. |
| 641160 | Travel – Employee – Rental Car Includes all expenses incurred by employees for rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
| 641170 | Travel – Employee – Parking Includes all parking expenses incurred by employees within the United States. |
| 641200 | International Travel – Employee Includes all travel expenses incurred by employees outside of the United States. Refer to Section 4.0, Travel, in this manual for more information. |
| 641210 | International Travel – Employee – Ground Transportation Includes all expenses for ground transportation incurred by employees outside of the United States. |
| 641220 | International Travel – Employee – Air Travel Includes all expenses for airline transportation incurred by employees outside of the United States. |
| 641230 | International Travel – Employee – Meals Includes all meal expenses incurred by employees outside of the United States. |
| 641240 | International Travel – Employee – Lodging Includes all lodging expenses incurred by employees outside of the United States. |
| 641250 | International Travel – Employee - Miscellaneous Includes all miscellaneous travel expenses incurred by employees outside of the United States. |
| 641260 | International Travel – Employee – Rental Car Includes all expenses for rental and leased vehicles incurred by employees outside of the United States. |
| 641270 | International Travel – Employee – Parking Includes all parking expenses incurred by employees outside of the United States. |
| 641290 | International Travel – Employee – VISAPAS Includes all expenses for visas and passports incurred by employees for travel outside of the United States. |
| 641300 | Travel – Employee Recruiting Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by employees in recruiting-related activities. |
| 641310 | Travel – Employee Recruiting – Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States. |
| 641320 | Travel – Employee Recruiting – Air Travel Includes all expenses for air travel incurred by employees within the United States. |
| 641330 | Travel – Employee Recruiting – Meals Includes all expenses for all meals incurred by employees within the United States. |
| 641340 | Travel – Employee Recruiting – Lodging Includes all lodging expenses incurred by employees within the United States. |
| 641350 | Travel – Employee Recruiting – Miscellaneous Includes all miscellaneous expenses incurred by employees within the United States. |
| 641360 | Travel – Employee Recruiting – Rental Car Includes all expenses incurred by employees for all rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
| 641370 | Travel – Employee Recruiting – Parking Includes all parking expenses incurred by employees within the United States. |
| 641500 | Travel – Employee Mileage Includes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information. |
| 641510 | Travel – Employee Mileage Includes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information. |
| 641520 | Travel – Employee Recruiting Mileage Includes all expenses for use of personal vehicle incurred by employees in recruiting activities within the United States. Refer to Section 4.0, Travel, in this manual for more information. |
| 651000 | Travel – Non-Employee Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in activities approved by the institution within the United States. This includes reimbursement of travel expenses for job applicants where the institution has agreed to pay the applicant’s travel costs. Typically, these expenses are incurred by students authorized to travel by the institution in relation to their employment or their participation in an Athletics program, but can also include interviewee reimbursement. |
| 651100 | Travel – Non-Employee/Team Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees/teams in activities approved by the institution within the United States. |
| 651110 | Travel – Non-Employee/Team – Ground Transportation Includes all expenses for ground transportation incurred by non-employees/teams within the United States. |
| 651120 | Travel – Non-Employee/Team – Air Travel Includes all expenses for air transportation incurred by non-employees/teams within the United States. |
| 651130 | Travel – Non-Employee/Team – Meals Includes all meal expenses incurred by non-employees/teams within the United States. |
| 651140 | Travel – Non-Employee/Team – Lodging Includes all lodging expenses incurred by non-employees/teams within the United States. |
| 651150 | Travel – Non-Employee/Team – Miscellaneous Includes all miscellaneous expenses incurred by non-employees/teams within the United States. |
| 651160 | Travel – Non-Employee/Team – Rental Car Includes all expenses for all rental and leased vehicles incurred by non-employees/teams within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
| 651170 | Travel – Non-Employee/Team – Parking Includes all parking expenses incurred by non-employees/teams within the United States. |
| 651200 | International Travel – Non-Employee/Team Includes all travel expenses incurred by non-employees/teams outside of the United States. Refer to Section 4.0, Travel, in this manual for more information. |
| 651210 | International Travel – Non-Employee/Team – Ground Transportation Includes all ground transportation expenses incurred by non-employees/teams outside of the United States. |
| 651220 | International Travel – Non-Employee/Team - Air Travel Includes all air transportation expenses incurred by non-employees/teams outside of the United States. |
| 651230 | International Travel – Non-Employee/Team – Meals Includes all meal expenses incurred by non-employees/teams outside of the United States. |
| 651240 | International Travel – Non-Employee/Team – Lodging Includes all lodging expenses incurred by non-employees/teams outside of the United States. |
| 651250 | International Travel – Non-Employee/Team – Miscellaneous Includes all miscellaneous expenses incurred by non-employees/teams outside of the United States. |
| 651260 | International Travel – Non-Employee/Team – Rental Car Includes all expenses for rental and leased incurred by non-employees/teams outside of the United States. |
| 651270 | International Travel – Non-Employee/Team – Parking Includes all parking expenses incurred by non-employees/teams outside of the United States. |
| 651290 | International Travel – Non-Employee/Team – VISAPAS Includes all visa and passport expenses incurred by non-employees/teams outside of the United States. |
| 651300 | Non-Employee Recruiting Travel Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in recruiting-related activities. |
| 651310 | Non-Employee Recruiting Travel – Ground Transportation Includes all expenses for ground transportation incurred by non-employees in recruiting-related activities. |
| 651320 | Non-Employee Recruiting Travel – Air Travel Includes all expenses for air travel incurred by non-employees in recruiting-related activities. |
| 651330 | Non-Employee Recruiting Travel – Meals Includes all meal expenses incurred by non-employees in recruiting-related activities. |
| 651340 | Non-Employee Recruiting Travel – Lodging Includes all lodging expenses incurred by non-employees in recruiting-related activities. |
| 651350 | Non-Employee Recruiting Travel – Miscellaneous Includes all miscellaneous expenses incurred by non-employees in recruiting-related activities. |
| 651360 | Non-Employee Recruiting Travel – Rental Car Includes all expenses for rental and leased vehicles incurred by non-employees in recruiting-related activities. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts. |
| 651370 | Non-Employee Recruiting Travel – Parking Includes all parking expenses incurred by non-employees in recruiting-related activities. |
| 651500 | Travel – Non-Employee Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information. |
| 651510 | Travel – Non-Employee Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information. |
| 651520 | Non-Employee Recruiting – Mileage Includes all expenses for use of personal vehicle incurred by non-employees in job-related recruiting activities. Refer to Section 4.0, Travel, in this manual for more information. |
| 6981xx | Indirect Plant Overhead – Travel Includes travel costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. |
| 6982xx | Travel Overhead Costs – Sponsored Agreements Includes allocated overhead costs of sponsored agreements where the costs are determined by a rate negotiated between the institution and the granting agency. |
| 6983xx | Travel Expense – Allocated Costs Includes travel costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. |
2.9.3 Operating Supplies & Expenses (7)
| Code | Description |
|---|---|
| 7021xx | Purchases for Resale Includes purchases of merchandise for resale in the various units of Auxiliary Enterprises. Separate accounts should be maintained as needed to present adequate management detail. Purchases accounts should be closed to the appropriate Cost of Goods Sold account before the close of each monthly accounting period. This closing may be made on the basis of the results of perpetual inventory systems, results of taking an actual inventory, or by utilizing a percentage of gross sales to arrive at an approximate cost of goods sold value. |
| 7031xx | Cost of Goods Sold Purchases for Resale and inventory adjustments are closed into this account to derive cost of goods sold in the appropriate auxiliary units. There should be a separate account to parallel “Purchases.” An actual inventory must be taken of inventories for resale to calculate an actual cost of goods sold by enterprise. This actual inventory should be taken at least annually. |
| 7041xx | Cash Over/Short Includes amounts of overages and/or shortages for all fund groups. Account may be divided according to cash receiving locations when necessary. |
| 7121xx | Motor Vehicle Expense Includes expenses for fuel, service, repair or other costs of vehicles owned and operated by the institution. Also includes required maintenance service or repair of DOAS leased vehicles. |
| 7141xx | Supplies and Materials Includes all types of consumable materials used in operation of the institution. Account should be subdivided as required to provide accountability. An inventory should be established for each subdivision of the supply control account for expenditures. Cost of postage should be included in this account. |
| 714100 | Supplies and Materials Expense Includes the cost of all types of supplies and materials used in the operation of the institution. |
| 714110 | Supplies and Materials Expense – Postage Includes the cost of all postage used in the operation of the institution. |
| 714120 | Supplies and Materials Expense – Other Includes the cost of all other supplies and materials used in the operation of the institution. |
| 7149xx | Purchase Card Expense Includes the cost of all types of consumable materials used in the operation of the institution that has been purchased utilizing the “Purchase Card” method of procurement. An analysis of the various procurements made by “Purchase Card”, with a resulting reclassification of the account code, may be made by the institution if the amounts needing reclassification are material. It is normally recognized that items procured via “Purchase Card” are small value consumable materials that are properly classified as Supplies and Materials and do not need further reclassification. |
| 7151xx | Repairs and Maintenance Expenditures for parts, repairs, maintenance, and alterations of buildings, grounds, or equipment performed by department personnel or contracted from outside. Included are expenditures for replacement of fixtures when such fixture is attached to or a part of a building; such as water heaters, furnaces, boilers, exhaust fans, etc. Examples of charges also include janitorial service contracts, and maintenance service contracts on equipment including computer and radio equipment. Maintenance contracts or charges for maintenance services should be charged to this account regardless of whether the department owns, rents, leases, or is lease/purchasing the equipment or other asset. |
| 717xxx | Utilities Includes monthly billings by regulated public service organizations. Utility costs should be further classified as indicated below by type of utility. Costs of an organizational unit that produces utility service should be classified under normal cost objects such as personal services and supplies. |
| 7171xx | Utilities – Coal Includes all costs for the purchase and transportation of coal used in the operation of the institution. |
| 7172xx | Utilities – Electricity Includes all costs for the purchase of electricity used in the operation of the institution. |
| 7173xx | Utilities – Fuel Oil Includes all costs for the purchase and transportation of fuel oil used in the operation of the institution. |
| 7174xx | Utilities – Natural Gas/Propane Gas Includes all costs for the purchase and delivery of natural gas or propane used in the operation of the institution. |
| 7175xx | Utilities – Water Includes all costs for the purchase of water used in the operation of the institution. |
| 7176xx | Other Utilities Services Includes all costs for the purchase other utilities not listed in the utilities account codes above used in the operation of the institution. |
| 7191xx | Rents – Non Real Estate Includes expenditures for rental of equipment, furniture, meeting or exhibition halls by the day or week, post office box rentals, and rental of State owned aircraft. Note: Payments on multiyear installment purchase agreements should be charged to Lease/Purchase Capital Outlay, Accounts 8181xx for Principal and 8182xx for Interest. |
| 7192xx | Operating Lease Payments Includes payments for operating leases. |
| 7201xx | Insurance and Bonding Includes fidelity bonds on employees and hazard coverage on real and personal property or liability coverage where required by statute. Note: Personal liability coverage of employees should be recorded in Account 5541xx. |
| 7211xx | Claims and Indemnities Includes payments for medical service claims, damage to private property, and damage claims for personal injuries. Note: Workers’ Compensation insurance should be charged to Account 5561xx. |
| 7221xx | Direct Benefits – Medical Care/Public Assistance Includes payments to or for qualified recipients in accordance with statutory and/or contractual authority. |
| 7231xx | College Work-Study Program The total cost of the College Work-Study program shall be recorded under this account. The account may be further sub-divided as required to facilitate tracking of the various College Work-Study programs, such as on-campus versus off-campus, etc. |
| 723190 | Campus Work Account to be used by Georgia College & State University, Georgia Institute of Technology, Georgia State University, and the University of Georgia for Programs to help students mitigate the effect of the 2011 Tuition Increase. |
| 7241xx | Grants to Counties & Cities Payments made to local governmental units to fund services provided by such units in accordance with statutory and/or contractual authority. |
| 7271xx | Other Operating Expense Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. May be subdivided to provide separate accountability of each type of cost incurred. Examples of costs included in this account are: aerial surveys; bank charges, clipping services; credit reports; evidence purchased; freight, express, and storage; linen service and outside laundry; promotion expense; subscriptions, dues, and registration fees; and tests. Note: Account 7278xx must be used to record Other Operating Expense for Royalties. |
| 727100 | Other Operating Expense Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. |
| 727110 | Other Operating Expense – Registration Includes all expenditures for registration activities. |
| 727120 | Other Operating Expense – Subscriptions Includes all expenditures for subscriptions to periodicals. |
| 727130 | Other Operating Expense – Memberships Includes all expenditures for memberships to professional and other organizations. |
| 727140 | Other Operating Expense – Other Includes all expenditures for all other operating expenses. |
| 727250 | Advertising – Other than Employee Recruitment Includes all expenditures for advertising not directly related to attracting personnel. Note: This account should be used exclusively for Advertising – Other than Employee Recruitment beginning in FY2011. |
| 727350 | Advertising – Employee Recruitment Includes all expenditures for advertising related to attracting personnel. Note: This account should be used exclusively for Advertising – Employee Recruitment beginning in FY2011. |
| 727700 | Other Operating Expenses – Special Group Meals Used to purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment for meals. This expenditure account should only be used for such meal purchases. Refer to Section 19.7 in this manual for more information. |
| 7278xx | Other Operating Expenses – Royalties Includes all payments for royalties. |
| 7281xx | Bad Debt Expense Expense for write-off of bad debts. This is limited by Georgia Code 50-16-18 to $3,000. |
| 7331xx | Software Includes expenditures for electronic data processing pre-packaged software systems, or programs with or without long term product licensing agreements. Services for system design and/or programming of individualized software systems or programs should be charged to the appropriate Per Diem and Fees account. Note: Software purchases or development costs exceeding the capitalization threshold should be capitalized. Refer to Section 7.10.3, Computer Software Capitalization Threshold, in this manual for further information. |
| 7340xx | Water, Timber & Mineral Rights and Easements Expense Includes non-capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account. |
| 734100 | Water Rights Includes non-capitalizable expense for water rights. |
| 734200 | Timber Rights Includes non-capitalizable expense for timber rights. |
| 734300 | Mineral Rights Includes non-capitalizable expense for mineral rights. |
| 734400 | Easements Includes non-capitalizable expense for easements. |
| 7350xx | Patent & Trademark and Copyright Expense Includes non-capitalizable expense for patent, trademark and copyright expense. This is a budgetary account. |
| 735100 | Patents Includes non-capitalizable expense for patents. |
| 735200 | Trademarks Includes non-capitaliable expense for trademarks. |
| 735300 | Copyrights Includes non-capitaliable expense for copyrights. |
| 7421xx | Publications and Printing Includes costs of publications required by statute or that are deemed necessary in providing services delivered within the scope of the institution’s authority. Includes all costs for printing billed by DOAS and any other costs for printing billed. Also includes cost of letterhead stationery, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter. Note 1: Does not include cost of books, pamphlets, brochures, booklets, manuals, handbooks, etc., that are not published by the institution. These publications should be charged to Account 7141xx, Supplies and Materials. Note 2: Books or volumes of books, if maintained in a library, should be charged to Account 8432xx, Library Collections. Note 3: Subscriptions or subscription services should be charged to Account 7271xx, Other Operating Expenses. |
| 7432xx | Equipment Purchases – Small Value – Inventory Includes equipment costing $3,000.00 or more, and less than $5,000.00. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is below $5,000.00. |
| 7433xx | Equipment Purchases – Sponsor Holds Title Includes equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is $3,000 or more, and less than $5,000, and purchased from sponsored funds where the sponsor retains title to the equipment purchased. |
| 7442xx | Information Technology Equipment Purchases – Small Value – Inventory Includes Information Technology equipment costing more than $3,000.00, and less than $5,000.00. |
| 7443xx | Information Technology Equipment Purchases – Sponsor Holds Title Includes cost of Information Technology equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. |
| 7481xx | Real Estate Rentals Includes monthly rentals and lease contracts for office space, warehousing, and storage other than Authority Lease Rental contracts. Costs of renovations and modifications of leased facilities would also be classified in this object class if such expenditures constitute rental payments in lease agreements. Account may be subdivided to show geographical location or other logical information. |
| 7482xx | Debt Service Retirement Includes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt. |
| 7483xx | Authority Lease Rentals This expense shall include funds expended in payment of Authority Lease Rentals. |
| 751xxx | Per Diem and Fees Includes compensation and reimbursable expenses such as travel, postage, telephone, etc., for services rendered on a per diem, hourly, fee, or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be architects, attorneys, consultants or consulting firms, board members, physicians, engineers, temporary help secured from a private agency (Kelly Girls, Incorporated), etc. Services for system design and/or programming of computer software systems, billed directly to the agency and not through DOAS Information and Computer Service billings, should be charged to this account. ** Accounts will be further subdivided as follows: |
| 751101 | Architect Payments of Per Diem and Fees to architects. |
| 751102 | Attorney Payments of Per Diem and Fees to attorneys. |
| 751103 | Consultant Payments of Per Diem and Fees to consultants/consulting firms. |
| 751104 | Engineer Payments of Per Diem and Fees to engineers. |
| 751105 | Physician Payments of Per Diem and Fees to physicians. |
| 751106 | Interpreters Payments of Per Diem and Fees to interpreters. |
| 751107 | Veterinarian Payments of Per Diem and Fees to veterinarians. |
| 751108 | Honorariums/Speakers Payments of Per Diem and Fees individuals for honorariums or for payment for speeches. |
| 751109 | Information Technology Consultant Payments of Per Diem and Fees to Information Technology consultants/consulting firms. |
| 751110 | Other Per Diems Payments of Per Diem and Fees not categorized in other account codes, including “Board Member” per diems. |
| 752100 | Reimbursable Expense Payments to reimburse for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees. |
| 752200 | Direct Expense Payments made directly to vendors on behalf of individuals or corporations for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees. |
| 7531xx | Contracts Includes contracts with units of state or local governments, units of other USG institutions, authorities, public or private corporations, or private business firms. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. |
| 7532xx | Information Technology Contracts Includes contracts with units of State or local governments, units of the USG institutions, authorities, public or private corporations, or private business firms for Information Technology Contracts. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. |
| 7601xx | Computer Charges – Other Includes all expenditures for charges of a service bureau description for computer services, except those billings for computer charges from DOAS. Note 1: Accounts 7601xx and 7602xx should be used to record computer charges only. Charges that relate to a computer, but are not charges for computer services of a service bureau description, should be made to their proper account. Examples of these computer-related charges are: - Data telecommunications should be charged to 7718xx. - Computer equipment purchases should be charged to 8433xx. - Lease/purchases or installment purchases should be charged to 8181xx & 8182xx. - Rentals of computer equipment should be charged to 7191xx. - Computer maintenance service charges or charges for maintenance service agreements should be charged to 7151xx. Note 2: Institutions MUST ensure that they are duly authorized to purchase computer equipment, to rent computer equipment, or to purchase computer maintenance contracts for themselves directly rather than through DOAS. Note 3: No direct personal services charges arising from employees should be charged to these accounts. Note 4: No direct Per Diem and Fee activity should be charged to these accounts. |
| 7602xx | Computer Charges – DOAS Includes all expenditures made for computer charges on DOAS Information and Computer Services billings. NO other charges should be made to this account. Note: Separate billings on DOAS Information and Computer Services billings identified as data telecommunications should be charged to Account 7718xx. |
| 771100 | Telecommunications – Local Includes all charges for local service telecommunications. |
| 771200 | Telecommunications – Long Distance/GIST Includes all charges for long distance telecommunications, whether billed from the Georgia Intrastate Telephone (GIST) system or a private company. |
| 771300 | Telecommunications – Cellular Includes all charges for cellular phone service. |
| 7714xx | Telecommunications – Pager Includes all charges for pager service. |
| 7715xx | Telecommunications – Radio Includes all charges for radio service. |
| 7716xx | Telecommunications – Video (GSAMS) Includes all charges for video services. |
| 7717xx | Telecommunications – Wire & Cable Includes all charges for installation of wire and cable. |
| 771800 | Telecommunications – Data Includes all charges for data telecommunications. Also includes any charges identified on DOAS Information and Computer Service billings for data telecommunications. |
| 771900 | Telecommunications – Other Includes all other telecommunications expenditures. |
| 7811xx | Scholarships Includes those amounts awarded students on the basis of scholastic achievement. Financial need may or may not be a determining factor. No service would be rendered, nor repayment made, for financial assistance classified in this account. |
| 7821xx | Fellowships This subcategory includes grants-in-aid to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching. |
| 7831xx | Stipends Includes payments to individuals under training grants that are intended to provide financial assistance during the period of training. Services are rendered by the trainee. This service is required of all students involved in the program. Note: Stipends should not be used for payment to institutional employees for additional work. Institutional employees being compensated for assuming additional duties or performing work outside of the normal duties of the position should be paid by charging the appropriate Personal Services account. |
| 7841xx | Tuition This account code is to be used only in situations where a grant or contract specifies payment of tuition as a part of the project budget. |
| 7981xx | Indirect Plant Overhead Includes operating expense costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation. |
| 7983xx | Operating Expense – Allocated Costs Includes operating expense costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation. |
| 799000 | Control Account – Expense Error Budgetary Only A control account for budgetary expense errors. * * Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software. |
| 799990 | Control Account – Expense Error A control account for expense errors. * * Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software. |
2.9.4 Equipment/Capital Outlay (8)
| Code | Description |
|---|---|
| 8181xx | Lease/Purchase – Principal Includes the principal portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. * Note: Items costing less than $5,000 should not be lease/purchased. * Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization, in this manual. |
| 8182xx | Lease Purchase – Interest Includes the interest portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. * *Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization, in this manual. |
| 818290 | GSFIC Payback Bond Interest Includes the interest portion of payments made on GSFIC payback bonds. |
| 8340xx | Water, Timber & Mineral Rights and Easements Includes capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account. |
| 834100 | Water Rights Includes capitalizable expense for water rights. |
| 834200 | Timber Rights Includes capitalizable expense for timber rights. |
| 834300 | Mineral Rights Includes capitalizable expense for mineral rights. |
| 834400 | Easements Includes capitalizable expense for easements. |
| 8350xx | Patent & Trademark and Copyright Expense Includes capitalizable expense for patent, trademark and copyright expense. This is a budgetary account. |
| 835100 | Patents Includes capitalizable expense for patents. |
| 835200 | Trademarks Includes capitalizable expense for trademarks. |
| 835300 | Copyrights Includes capitalizable expense for copyrights. |
| 8331xx | Software Includes costs of software acquired and/or internally developed or modified solely to meet the institution’s internal needs. During the software’s development or modification, the institution must not have a substantive plan to market the software externally to other organizations. |
| 8411xx | Motor Vehicle Equipment Purchases Includes automobiles, station wagons, vans, buses, motor homes, light duty trucks, and heavy-duty cargo carrying trucks. Aircraft or other motorized vehicles should be recorded in Account 8431xx, Equipment Purchases - Inventory. |
| 8431xx | Equipment Purchase – Inventory Includes expenditures for a material item of a non-expendable nature, such as a movable unit of furniture or furnishings, an instrument or apparatus, a machine (including attachments), or an instructional skill training device. Can include a set of small articles whose parts are replaceable or repairable, while the whole retains its identity and utility over a period of time that is characteristic of and definable for items of its class. Also includes motorized vehicles not used on public roads; such as aircraft, boats, lawn mowers, farm tractors, road building equipment, etc. Items in this group, generally, should have a life expectancy of three years or more, cost $5,000 or more, and be controlled by a perpetual inventory record. Note 1: All equipment purchases in this account must be inventoried in the institution’s inventory control system.* * Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Processes AM020.010 through AM.020.014, AM020.040, and AM020.070. Note 2: Computer Purchases should not be included in this account, but should be recorded in Account 8433xx (Computer Purchase). |
| 8432xx | Library Collections Library Collections consist of Library Books and Reference Materials. Library reference materials are information sources other than books which include journals, periodicals, microforms, audio/visual media, computer-based information, manuscripts, maps, documents, and similar items which provide information essential to the learning process or which enhance the quality of academic, professional or research libraries. |
| 8433xx | Computer Purchases Includes material electronic data processing items of a non-expendable nature, costing $5,000.00 or more. Items in this group would include, but not be limited to, computer mainframes, mini-computers, data storage units, printers, firmware, terminals, and personal computers. |
| 84339x | Other Information Technology Purchases Includes all other capitalizable Information Technology Equipment purchases not included in 8433xx (Computer Purchases). |
| 8434xx | Capitalized Collections Collections or individual items of significance that are owned by an institution which are not held for financial gain, but rather for public exhibition, education or research in furtherance of public service. |
| 8501xx | Land and Land Improvements Land is the surface or crust of the earth, and is characterized as having an unlimited life. Land Improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land. |
| 8601xx | Buildings and Building Improvements A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both. |
| 8701xx | Facilities and Other Improvements Includes assets (other than general use buildings) built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period. |
| 8801xx | Infrastructure Infrastructure are long-lived capital assets that are normally stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature. Examples of Infrastructure are road systems, water systems, drainage systems, sewer systems, fiber optic and telephone distribution systems between buildings, and waterway systems. |
| 8901xx | Depreciation Expense Used for writing off the annual portion of deterioration of capitalized equipment, building or land improvements. This charge is based on proration of the asset cost over its estimated life. |
2.9.5 Transfers (9)
| Code | Description |
|---|---|
| 9111xx | Transfers – Mandatory Transfers to or from another fund group that are required by binding legal agreements. |
| 9211xx | Transfers – Non-Mandatory Discretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement. |
| 9511xx | Allocated Overhead – Sponsored Agreements Includes facilities and administrative overhead costs charged to sponsored agreements. The use of this account should be with appropriate debits and offsetting credits to allow reporting of these overhead costs to the grant agencies, but allow normal cost reporting (without the 9511xx costs) to the system office data warehouse and on annual reports. |