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Business Procedures Manual

The University System of Georgia (USG) uses a uniform coding scheme for the Chart of Accounts at all institutions. This uniform coding scheme is designed to allow standardized reporting for the entire system. The coding scheme was developed to allow classification of revenues and expenditures in accordance with guidelines developed by the National Association of College and University Business Officers (NACUBO).

The chart of accounts coding scheme is comprised of the following Account Number Segments:

  • Fund Group
  • Function Code
  • Funding Source Code
  • Department
  • Project Indicator
  • Account Code
  • Budget Period

These Account Number Segments are not prescribed to be used in any certain order. The accounting software being utilized by the institution will probably determine the order.*

*Note: Since the majority of the USG institutions utilize the PeopleSoft Financials software, this manual will also describe the Account Number Segments (chartfields) as they are referenced within PeopleSoft Financials:

  • Fund Group is referenced as “Fund Group”
  • Function Code is referenced as “Program Code”
  • Funding Source Code is referenced as “Classification Code”
  • Department is referenced as “Department”
  • Project Indicator is referenced as “Project ID”
  • Account Code is referenced as “Account”
  • Budget Period is referenced as “Budget Period”

The chart of accounts coding scheme is comprised of the following Account Number Segments.

2.1.1 Fund Group

Fund Group is designated by a 5 digit numeric code. These standard Fund Group codes will be defined in Section 2.2. Institutions may use only the Fund Group Codes defined in this manual.


2.1.2 Function Code

Function Code (PeopleSoft reference Program Code) is designated by a 5 digit numeric code. The Function Code corresponds to functional area as defined by NACUBO. These standard Function Codes will be defined in Section 2.3. Institutions may use only the Function (Program) Codes defined in this manual.


2.1.3 Funding Source Code

Funding Source Code (PeopleSoft reference Classification Code) is designated by a 5 digit numeric code. This classification is used to denote the specific source of funding for both Revenues and Expenditures. These standard Funding Source Codes will be defined later in Section 2.4. Institutions may use only the Funding Source (Classification) Codes defined in this manual, or those published by the University System Office – Budget Department. It should be noted that the requirement for tracking funding source is unique to the State of Georgia and is not a part of NACUBO accounting standards.


2.1.4 Department

Department is designated by a seven digit numeric code. This classification is used to denote the identity of an operating unit or budget unit. The role of Department numbering shall be that of identifying organizational structure. In all instances these digits will be assigned by the institution. There is no attempt within the University System of Georgia to standardize or control department identification.


2.1.5 Project Indicator

Project Indicator (PeopleSoft reference Project ID) is used for the identification of projects, which may be either general or sponsored.*

*Note: The PeopleSoft Financials software allows this chartfield to be up to 10 characters in length.


2.1.6 Account

Account is used for detailed breakdown of types of revenues, expenditures, or balance sheet accounts. Coding for the accounts will be defined in Section 2.7, 2.8, and 2.9. Although most of the codes are standardized, some flexibility is granted the institution for further breakdown where the account code ends in one or more “x” values.

When the account code is depicted in this manual as having one or more “x” values, any numeric digit may be substituted for the “x”.* For example, the Account Code 112xxx Petty Cash may be used as illustrated below:

  • 112000 Petty Cash
  • 112001 Petty Cash – Business Office
  • 112002 Petty Cash – Bookstore
  • 112003 Petty Cash – Plant Operations

* Note 1: The PeopleSoft Financials software defines account codes to a lower level than this manual.

* Note 2: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to the Chart of Accounts section on the Documentation page of the GeorgiaFIRST Financials web site for additional information about the Chart of Accounts for the GeorgiaFIRST implementation.


2.1.7 Budget Period

Budget Period is the budget year in which revenues, expenses, and encumbrances originate. Budget period coincides with the State of Georgia fiscal year for budget basis accounting. Note that this is not the same as GAAP basis fiscal year.


The Fund Group numbering scheme is standard, and must be used by all USG institutions. If large research institutions need additional fund groups to accomplish internal reporting, approval must be obtained from the Vice Chancellor for Fiscal Affairs at the University System Office (USO) for use of non-standard fund groups. These non-standard fund groups must be mapped into and reported consistent with the standard fund groups.

2.2.1 Current Funds

10xxx EDUCATION and GENERAL

An accounting entity in which are recorded revenues, expenditures, and balances of funds earmarked for current operations of the educational program of the college or university. Restricted revenues and expenditures are to be recorded in Fund Group 20000, separately identified and matched in amount with restricted revenues.

Code Description
10000 State Appropriations
This accounting entity should only be used for state appropriated revenue and expenses.
10500 Tuition
This accounting entity should be used only for tuition.
10600 Other General
This accounting entity should be used for any student fees not reported in another fund.
10900 Appropriations – Federal Stimulus
This accounting entity should be used for all Federal Stimulus funds that are received through the State Appropriation process starting in FY 2010.

11xxx OTHER ORGANIZED ACTIVITIES

A series of accounting entities provided to record revenues, expenditures, and fund balances of specific programs unique to the State of Georgia. Only those units responsible for the operation of the activities included in this group shall make use of these codes.

Code Institution/Agency
11021 Georgia Tech Research Institute
11023 Center for Assistive Technology and Environmental Access
11024 Advanced Technology Development Center
11027 Agricultural Research
11240 Student Educational Enrichment
11300 Experiment Stations
11310 Cooperative Extension Service
11320 Forestry Research
11325 OOA – Forestry Cooperative Extension
11330 Marine Extension Service
11340 Marine Institute - UGA
11350 Minority Business Enterprises
11360 Veterinary Medicine Agricultural Research
11370 Veterinary Medicine Teaching Hospital
11380 Veterinary Medicine Experiment Station
11390 Athens/Tifton Veterinary Laboratories
11810 Skidaway Institute
11920 University System Office
11921 University System Office - State Appropriations Delivery
11922 University System Office - Health Reporting
11930 Public Libraries
11940 State Medical Education Board

12000 AUXILIARY ENTERPRISES FUNDS

An accounting entity in which are recorded revenues, expenditures, and balances of the various business operations conducted on a campus which have as their expressed purpose the provision of services to students, faculty, and staff. Revenue is directly related to costs but not necessarily equal per operating unit. However, revenues must be sufficient to cover costs on an overall basis, including funding the reserve for depreciation. This accounting entity is a Business Enterprise Activity that must be self-supporting in overall operations. The depreciation policy in this fund group must result in funds becoming available for property replacement.

Code Description
12210 Auxiliary Housing
An accounting entity used for expenditures of funds for institution-owned housing.
12220 Auxiliary Food Services
An accounting entity used for funds expended to provide food service to students, faculty, and staff.
12230 Auxiliary Stores and Shops
An accounting entity used for funds expended to provide for the operation stores and shops such as bookstores, gift shops, uniform stores, etc.
12240 Auxiliary Health Services
An accounting entity used for funds expended to provide for the operation of clinics and other health services.
12250 Auxiliary Transportation and Parking
An accounting entity used for funds expended to provide for the operation campus transportation systems.
12260 Auxiliary Plant Operations
12270 Auxiliary Other Organizations
An accounting entity used for those funds expended that cannot be logically categorized in any other defined function.
12280 Athletics
An accounting entity used for those funds expended to provide for the operation of an intercollegiate athletics program.

13000 STUDENT ACTIVITIES FUNDS

An accounting entity in which are recorded the revenues, expenditures, and balances of the student activities program.

14000 DEPARTMENTAL SALES AND SERVICES REVENUES AND EXPENDITURES

Georgia Code 20-3-86 allows for Departmental Sales and Services (DSS) year-end fund balances to be exempt from state law concerning lapsable funds. DSS Revenues and Expenditures shall be contained in Fund Group 14000.*

* Note: Institutions not using the GeorgiaFIRST model of the PeopleSoft Financials software may use some other acceptable means that allows for reporting of net operating balances at year-end.

Departmental Sales and Services revenues and expenditures, which include Continuing Education, have the following characteristics:

  • Activity should generally be self-supporting.
  • Activity should not normally use State appropriated funds.
  • Revenue and associated expenses for each DSS activity should be readily identifiable; e.g., by class code, department, project indicator, etc.
  • At least 50% of the revenue source must be from external sources; e.g., student, faculty, staff, general public, grantors, other institutions/agencies, etc.

Note: Revenues classified as Quasi-Revenue are definitely not Departmental Sales and Services.

Institutions should use the appropriate class codes to distinguish DSS activities/programs. Classification codes are listed under section 2.4.2. If there are multiple activities within a class code, such as print shop, post office, etc., each one should be distinguished by department or project indicator.

Continuing Education revenues for Fund Group 14000 shall include only those fees collected for the purpose of providing non-credit instructional courses and programs designed primarily to meet the educational needs of professional and non-traditional students, as defined in section 5.1, section 7.3.1.6 and section 7.3.2.2 of the BoR Policy Manual.

Tuitions collected for regular instructional programs, which are subject to approval by the Board of Regents, and state general fund appropriations shall not be included in Fund Group 14000. The tuition categories are defined in sections 7.3.1.1 through 7.3.1.5 of the BoR Policy Manual.

Each institution shall report annually on year-end balances of available funds in Departmental Sales and Services and how they will be used to meet institutional needs. This report will be in a format to be prescribed by the Vice Chancellor for Fiscal Affairs and Treasurer. All reporting, including submission of data to the USO Financial Information System, from these systems must contain appropriate fund group identification.

15000 INDIRECT COST RECOVERY AND ADMINISTRATIVE COST ALLOWANCE REVENUES AND EXPENDITURES

Georgia Code 20-3-86 allows for indirect cost recovery year-end fund balances to be exempt from state law concerning lapsable funds. Indirect Cost Recovery Revenues and Expenditures shall be contained in Fund Group 15000.* Indirect Cost Recovery Revenues that are contained in Fund 10000 are subject to lapsing.

* Note: Institutions not using the GeorgiaFIRST model of the PeopleSoft Financials software may use some other acceptable means that allows for reporting of net operating balances at year-end. All reporting, including submission of data to the USO Financial Information System, from these systems must contain appropriate fund group identification.

Revenues for Fund Group 15000 may include:

  1. Reimbursements to institutions that represent a percentage of direct costs charged to federal, state and other grants and contracts for administrative expenses including depreciation and use allowances, operations and maintenance, general administration, departmental administration, library and student services. These revenues must be reconcilable back to the original grant or contract*.

    * Note: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software must include the project indicator in the transactions for revenues.

  2. Administrative cost allowance (ACA) that represents a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs, such as Federal Pell Grant, Federal Supplemental Educational Opportunity Grant, Federal Work-Study and Federal Perkins Loan programs. ACA funds may only be used to offset administrative costs of these programs.

All indirect cost recovery and ACA revenues and expenditures against those revenues should be recorded using this fund code in order that institutions can carry forward funds. Each institution shall report annually on year-end balances of available funds in indirect cost recovery and how they will be used to meet institutional needs. This report will be in a format to be prescribed by the Vice Chancellor for Fiscal Affairs and Treasurer.

16000 TECHNOLOGY FEE REVENUES AND EXPENDITURES

Georgia Code 20-3-86 allows for Technology Fee year-end fund balances to be exempt from state law concerning lapsable funds. Technology Fee Revenues and Expenditures shall be contained in Fund Group 16000*.

* Note: Institutions not using the GeorgiaFIRST model of the PeopleSoft Financials software may use some other acceptable means that allows for reporting of net operating balances at year-end. All reporting, including submission of data to the USO Financial Information System, from these systems must contain appropriate fund group identification.

Revenues for Fund Group 16000 includes only those fees collected from the mandatory technology fee provided for under section 7.3.2.1 of the BoR Policy Manual.

All technology fee revenues and expenditures against those revenues must be recorded using this fund code in order that the institutions can carry forward funds. Each institution shall report annually on year-end balances of available funds in technology fees and how they will be used to meet institutional needs in accordance with the guidelines established for technology fees. This report will be in a format to be prescribed by the Vice Chancellor for Fiscal Affairs and Treasurer.

20000 RESTRICTED EDUCATIONAL and GENERAL

An accounting entity in which are recorded restricted revenues, expenditures, and balances of funds earmarked for current operations of the educational program of the Institution. Restricted expenditures are to separately identified and matched in amount with restricted revenues.

21xxx RESTRICTED OTHER ORGANIZED ACTIVITIES

A series of accounting entities provided to record restricted revenues, expenditures, and fund balances of specific programs unique to the State of Georgia. Only those units responsible for the operation of the activities included in this group shall make use of these codes.

Code Institution/Agency/Program
21021 Georgia Tech Research Institute
21023 Center for Assistive Technology and Environmental Access
21024 Advanced Technology Development Center
21027 Agricultural Research
21240 Student Educational Enrichment
21300 Experiment Stations
21310 Cooperative Extension Service
21320 Forestry Research
21325 ROOA – Forestry Cooperative Extension
21330 Marine Extension Service
21340 Marine Institute - UGA
21350 Minority Business Enterprises
21360 Veterinary Medicine Agricultural Research
21370 Veterinary Medicine Teaching Hospital
21380 Veterinary Medicine Experiment Station
21390 Athens/Tifton Veterinary Laboratories
21810 Skidaway Institute
21920 University System Office
21921 University System Office - State Appropriations Delivery
21922 University System Office - Health Reporting
21930 Public Libraries
21940 State Medical Education Board

2.2.2 Public Trust Funds

30000 FEDERAL LOAN FUNDS

An accounting entity in which are recorded receipts, disbursements, and balances of funds, which are to be loaned to students. This fund group houses funds that are predominately federally funded.

31000 INSTITUTIONAL LOAN FUNDS

An accounting entity in which are recorded receipts, disbursements, and balances of funds, which are to be loaned to students. This fund group houses funds that are predominately funded by the institution.

40000 ENDOWMENT FUNDS

An accounting entity containing funds which a donor or an outside agency has stipulated, as a condition of the gift, that the principal is to remain intact and only the income derived from investment of the funds may be expended.

41000 TERM ENDOWMENT FUNDS

An accounting entity containing funds that are recorded as temporarily restricted net assets because their expendability is restricted by donors for a period of time. During that time, the resources are temporarily restricted. At the time specified in the agreement, funds are released from the temporary restrictions, either for institutional purposes, which may be restricted or unrestricted, or to the donor or some beneficiary designated by the donor.

Note: Also refer to Section 19.3, Gifts and Donations, for more information.

42000 QUASI ENDOWMENT FUNDS

An accounting entry containing Board-designated funds that are treated like an endowment where only earnings are used. The principal is not permanently restricted as is the case with endowment funds, but it is the plan of the Board to use only the investment earnings from the fund for current programs. The intention is to provide a growing source of additional unrestricted income. This is consistent with many donors’ wishes to support programs for the long run. The principal is increased annually by the amount of bequest donations received over the budgeted amount.

Quasi Endowment funds may be either Unrestricted or Restricted. Unrestricted Quasi-endowment funds are unrestricted funds that have been designated by the Board for long-term investment. The income from these investments is for unrestricted purposes. The Board can, at any time, approve expenditures of these invested funds for unrestricted use.

Restricted Quasi-Endowment Funds are expendable Restricted Funds that have been designated by the Board for long-term investment. The income from these investments is restricted to specific operating purposes which the donor has specified. The Board can, at any time, approve expenditures of these invested funds in accordance with specific donor restrictions.


2.2.3 Plant Funds

50000 UNEXPENDED PLANT FUNDS

An accounting entity in which the funds derived from internal and external sources are to be used for construction, maintenance, and/or acquisition of Capital Assets. The intended use of fund 50000 is to allow construction funds to be set aside for future use. When assets are purchased, the money should be transferred to the appropriate fund (i.e. fund 10000 for Educational and General assets, 12000 for Auxiliary assets, etc.) and the assets should be purchased from that fund. An alternative is to transfer assets to the appropriate fund when placed in service.

52000 INVESTMENT IN PLANT FUNDS

An accounting entity in which is displayed the book value of Capital Assets owned or in control of the various units of the university system. This fund contains all E & G buildings that cannot be associated with other funds. This fund is used in the Capital ledger only.


2.2.4 Agency Funds

60000 AGENCY-FUNDS ON DEPOSIT

An accounting entity that contains funds received and administered for others. Disposition of these funds are in accord with designations and instructions of the entity for which the institution is serving as agent.

61000 AGENCY-DESIGNATED SCHOLARSHIPS

An accounting entity that contains funds for designated scholarships. These funds are primarily provided by entities other than the institution, and the institution does not make the determination of who receives the scholarship.

62000 AGENCY-PAYROLL OPERATIONS

An accounting entity that contains funds resulting from the accounting for payroll deductions and/or payroll matching funds.


2.2.5 Retiree Health Benefit Fund

90000 RETIREE HEALTH BENEFIT FUND (USO ONLY)

An accounting entity that contains funds maintained by the USO for the Retiree Health Benefit Fund approved by the state Legislature.


(PeopleSoft Financials - Program)

The use of the function and sub-function codes is required when recording an expenditure in all fund groups, and is also required when recording a revenue in the Auxiliary Enterprises Fund Group. Function and sub-function codes are standardized, and institutions may utilize only the function and sub-function codes that are defined in this section. The charts on the following two PDF pages illustrate the overall coding structure used for function and sub-function. Definitions for the function and sub-function codes begin with Section 2.3.1.

Functional Categories - All Except Auxiliary Enterprises

Functional Categories - Auxiliary Enterprises

2.3.1 Function and Sub-Function Codes for All Fund Groups except Auxiliary Enterprises

11xxx INSTRUCTION

This function code shall include expenditures for all activities that are a part of the Institution’s conventional academic subdivisions, including remedial instruction. The sub-function codes are as follows:

Code Description
11100 General Academic Instruction
This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that are carried out during the academic year and offered for credit as part of a formal post-secondary education degree or certificate program.
11110 Instruction (Cost Sharing)
This sub-function was established to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
11200 Vocational/Technical Instruction
This sub-function includes expenses for formally organized and/or separately budgeted vocational/technical instructional activities that are carried out during the academic year and offered for credit as part of a formal postsecondary education degree or certificate program. This is usually associated with IPEDS instructional program categories.
11300 Community Education
This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that do not generally result in credit toward any formal postsecondary degree or certificate.
11400 Preparatory/Remedial Instruction
This sub-function includes expenses for formally organized and/or separately budgeted instructional activities that give students the basic knowledge and skills required by the institution before they can undertake formal academic course work leading to a postsecondary degree or certificate.

12xxx RESEARCH

This function code shall include all expenditures for activities specifically organized to produce research outcomes. The research category includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Subject to these conditions, the category includes expenses for individual and/or project research as well as that of institutes and research centers.

This category does not include all sponsored programs nor is it necessarily limited to sponsored research, since internally supported research programs, if separately budgeted, would be included in this category. Expenses for departmental research that are separately budgeted are included in this category. However, the research category does not include expenses for departmental research that are not separately budgeted. Such expenses are included in the instructional category.

The sub-function codes are as follows:

Code Description
12100 Individual or Project Research
This sub-function includes expenses for research activities that are managed within academic departments.
12110 Research (Cost Sharing)
This sub-function is used to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
12200 Institutes and Research Centers
This sub-function includes expenses for research activities that are part of a formal research organization created to manage a number of research efforts.

13xxx PUBLIC SERVICE

This function code shall include all expenditures for activities that are established primarily to provide non-instructional services to individuals and groups external to the Institution. The sub-function codes are as follows:

Code Description
13100 Community Services
This sub-function includes expenses for activities organized and carried out to provide general community services, excluding instructional activities.
13110 Community Services (Cost Sharing)
This sub-function is used to track and report cost sharing to various federal agencies and to be able to identify those expenses when preparing the Facilities and Administrative rate proposal.
13200 Cooperative Extension Services
This sub-function includes expenses for non-instructional public service activities established as the result of cooperative extension efforts between the institution and outside agencies.
13300 Public Broadcasting Services
The sub-function includes expenses for operation and maintenance of broadcasting services operated outside the context of the institution’s instruction, research, and academic support programs.

14xxx ACADEMIC SUPPORT

This function code shall include those funds expended primarily to provide support services for the institution’s primary missions: instruction, research, and public service. The sub-functions, and appropriate codes, are as follows:

Code Description
14100 Libraries
This sub-function includes expenses for organized activities that directly support the operation of a catalogued or otherwise classified collection.
14200 Museums and Galleries
This sub-function includes expenses for organized activities that provide for the collection, preservation, and exhibition of historical materials, art objects, scientific displays, etc.
14300 Educational Media Services
This sub-function includes expenses for organized activities providing audiovisual and other services that aid in the transmission of information in support of the institution’s instruction, research, and public service programs.
14400 Academic Computing Support
This sub-function includes expenses for formally organized and/or separately budgeted academic support information technology.
14500 Ancillary Support
This sub-function includes expenses for organized activities that provide support services to the three primary programs of instruction, research, and public service, but are not appropriately classified in the previous subcategories.
14600 Academic Administration
This sub-function includes expenses for activities specifically designed and carried out to provide administrative and management support to the academic programs.
14700 Academic Personnel Development
This sub-function includes expenses for activities that provide the faculty with opportunities for personal and professional growth and development to the extent that such activities are formally organized and/or separately budgeted.
14800 Course and Curriculum Development
This sub-function includes expenses for activities established either to significantly improve or to add to the institution’s instructional offerings, but only to the extent that such activities are formally organized and/or separately budgeted.

15xxx STUDENT SERVICES

This function shall include funds expended for all those activities whose primary purpose is to contribute to the physical, social, and cultural welfare of students. The sub-functions, and appropriate codes, are as follows:

Code Description
15100 Student Services Administration
This sub-function includes expenses for organized administrative activities that provide assistance and support (excluding academic support) to the students.
15200 Social and Cultural Development
This sub-function includes expenses for organized activities that provide for students’ social and cultural development outside the formal academic program.
15300 Counseling and Career Guidance
This sub-function includes expenses for formally organized placement, career guidance, and personal counseling services for students.
15400 Financial Aid Administration
This sub-function includes expenses for activities that provide financial aid services and assistance to students.
15500 Student Admissions
This sub-function includes expenses for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admission.
15600 Student Records/Registrar
This sub-function includes expenses for activities to maintain, handle and update records for students.
15700 Student Health Services (when not an Auxiliary Enterprises operation)
This sub-function includes expenses for organized student health services that are not self-supporting. Health services that are self-supporting are reported as auxiliary enterprises.
15900 Student Activities Program
This sub-function includes expenses of the Student Activities Program.
15910 Intramural Athletics
This sub-function includes expenses for support of intramural sports.
15920 Social and Entertainment Activities
This sub-function includes expenses for support of Student Social and Entertainment Activities.
15930 Student Government
This sub-function includes expenses for support of Student Government Programs.
15940 Student Publications
This sub-function includes expenses for Student Publications.
15990 Other Student Services
This sub-function includes expenses that cannot be logically categorized in any other Student Services function.

16xxx INSTITUTIONAL SUPPORT

This function shall include expenditures that provide activities whose primary purpose is general operational support of the institution. The sub-functions, and appropriate codes, are as follows:

Code Description
16100 Executive Management
This sub-function includes expenses for all central, executive-level activities concerned with management and long-range planning for the entire institution.
16200 Fiscal Operations
This sub-function includes expenses for operations related to fiscal control and investments.
16300 General Administration and Logistical Services
This sub-function includes expenses for activities related to general administrative operations and services.
16400 Administrative Computing Support
This sub-function includes expenses for formally organized and/or separately budgeted administrative information technology.
16500 Public Relations
This sub-function includes expenses for activities to maintain relations with the community, alumni, or other constituents.
16600 Development
This sub-function includes expenses to conduct activities related to institution-wide development and fund raising.
16700 General Institutional
This sub-function includes expenses that cannot be logically categorized in any other Institutional Support function.

17xxx PLANT OPERATIONS & MAINTENANCE

This function shall include all expenditures of funds for the operation, maintenance, and procurement of assets of the educational plant. The sub-functions, and appropriate codes, are as follows:

Code Description
17100 Physical Plant Administration
This sub-function includes expenses for administrative activities that directly support physical plant operations.
17200 Building Maintenance
This sub-function includes expenses for activities related to routine repair and maintenance of buildings.
17300 Custodial Services
This sub-function includes expenses related to custodial services in buildings.
17400 Utilities
This sub-function includes expenses related to heating, cooling, light and power, gas, water, and any other utilities.
17500 Landscape and Grounds Maintenance
This sub-function includes expenses related to the operation and maintenance of landscape and grounds.
17600 Plant Funds
This sub-function shall include expenditures in the context of Plant Funds as indicated below:
17610 Land
This sub-function shall include those funds expended to purchase land, including incidental costs such as appraisal fees, title fees, legal fees, surveys, razing dilapidated structures, etc.
17620 Buildings
This sub-function shall include those funds expended to purchase buildings, or to provide major additions and renovations.
17630 Improvements – Non-Buildings
This sub-function shall include those funds expended for various land improvements and for other campus installations not properly classified as buildings. Examples would be landscaping, walkways, roadways, parking lots, markers, utility installations, etc.
17640 Library Collections
This sub-function shall include those funds expended to purchase books, periodicals, microfilm, micro cards, catalog cards, and other material making up the collection of resource material maintained in a library.
17650 Equipment
This sub-function shall include expenditures for items of material value and of long enough life to be classified as equipment. See the definition of equipment in Section 2.9.4 on page 92.
17660 Construction Work in Progress
This sub-function shall include expenditures for construction projects that will become a capitalizable asset(s) when completed.
17670 Expenditures - Non Capitalized
This sub-function shall include those expenditures that have been funded in the context of Plant Funds, but do not meet the definition of “capital expenditures.”
17680 Authority Lease Rentals
This sub-function shall include funds expended in payment of Authority Lease Rentals.
17800 Safety and Security
This sub-function shall include funds expended in payment of safety and security expenditures.

18xxx SCHOLARSHIPS AND FELLOWSHIPS

This function includes expenditures of funds provided for outright grants and stipends to students enrolled in credit or non-credit courses. This function shall be used except where another function more appropriately describes the cost, such as Athletic Scholarships that should be classified in Auxiliary Enterprises using function 28xxx Athletics.

Code Description
18100 Scholarships
This sub-function includes grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students.
18200 Fellowships
This sub-function includes grants-in-aid and trainee stipends to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.

19xxx TRANSFERS

Code Description
19100 Mandatory Transfers
This sub-function includes transfers that are mandated by an external entity, such as the Federal government.
19200 Non-Mandatory Transfers
This sub-function includes transfers that are not mandated by an external entity.

2.3.2 Function and Sub-Function Codes for the Auxiliary Enterprises Fund Group

An auxiliary enterprise exists to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the general public, and charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. Auxiliary enterprises are managed as essentially self-supporting activities. These functional codes are provided for the proper classification within the Auxiliary Enterprises Fund Group. The sub-functions, and appropriate codes, are as follows:

Note: R & R denotes Reserve for Renewal and Replacement.

2xxxx AUXILIARY ENTERPRISES

21xxx HOUSING

This function includes expenditures of funds for institution-owned housing.

Code Description
21100 Student Housing
This sub-function includes expenditures of funds for providing housing for students.
21199 Student Housing (R & R)
This sub-function is used to classify renovation and repair projects within the Student Housing function.
21200 Faculty and Staff Housing
This sub-function includes expenditures of funds for providing housing for Faculty and Staff.
21299 Faculty and Staff Housing (R & R)
This sub-function is used to classify renovation and repair projects within the Faculty and Staff Housing function.

22xxx FOOD SERVICES

This function shall include those funds expended to provide food service to students, faculty, and staff.

Code Description
22100 Cafeteria
This sub-function shall include those funds expended to provide cafeteria food service to students, faculty, and staff.
22199 Cafeteria (R & R)
This sub-function is used to classify renovation and repair projects within the Cafeteria function.
22200 Snack Bars
This sub-function shall include those funds expended to provide snack bar food service to students, faculty, and staff.
22299 Snack Bars (R & R)
This sub-function is used to classify renovation and repair projects within the Snack Bar function.

23xxx STORES AND SHOPS

Code Description
23100 Stores and Shops
This sub-function shall include those funds expended to provide for the operation stores and shops such as bookstores, gift shops, uniform stores, etc.
23199 Stores and Shops (R & R)
This sub-function is used to classify renovation and repair projects within the Stores and Shops function.

24xxx HEALTH SERVICES (When not a Student Services Operation)

Code Description
24100 Health Services
This sub-function shall include those funds expended to provide for the operation of clinics and other health services.
24199 Health Services (R & R)
This sub-function is used to classify renovation and repair projects within the Health Services function.

25xxx TRANSPORTATION AND PARKING

This function shall include those funds expended to provide for the operation of campus transportation and parking.

Code Description
25100 Campus Transportation
This sub-function shall include those funds expended to provide for the operation campus transportation systems.
25199 Campus Transportation (R & R)
This sub-function is used to classify renovation and repair projects within the Campus Transportation function.
25200 Campus Parking
This sub-function shall include those funds expended to provide for the operation of campus parking.
25299 Campus Parking (R & R)
This sub-function is used to classify renovation and repair projects within the Campus Parking function.

26xxx AUXILIARY PLANT OPERATIONS

Code Description
26100 Ops & Maint-Auxiliary Plant
26199 Ops & Maint-Auxiliary Plant (R & R)

27xxx OTHER ORGANIZATIONS

Code Description
27100 Other Service Units
This sub-function shall include those funds expended that cannot be logically categorized in any other defined function.
27199 Other Service Units (R & R)
This sub-function is used to classify renovation and repair projects within the Other Service Units function.

28xxx ATHLETICS

Code Description
28100 Intercollegiate Athletics
This sub-function shall include those funds expended to provide for the operation of an intercollegiate athletics program.
28199 Intercollegiate Athletics (R & R)
This function is used to classify renovation and repair projects within the Intercollegiate Athletics function.

29xxx TRANSFERS – AUXILIARY ENTERPRISES

Code Description
29100 Mandatory Transfers
This sub-function is used in Auxiliary Enterprises to classify transfers mandated by an external entity, such as the Federal Government.
29200 Non-Mandatory Transfers
This sub-function is used in Auxiliary Enterprises to classify transfers not mandated by an external entity

32xxx PATIENT CARE

32000 PATIENT CARE

This function shall include those funds expended for Patient Care in a hospital operated by the institution. It is not intended for use for student health services.


(PeopleSoft Financials – Classification)

This part of the account number is to serve as an indicator of the source of funding. The breakdown of the funding source for Student Fees has been further subdivided to provide classifications for revenues by semester and by graduate/undergraduate level. Funding source is used in both revenues and expenditures.

Each institution shall develop a system of departments that will properly embrace its organization. There is no standardization within the USG of coding for departments. Due to differing sizes and organizational structures of the various institutions, it would not be possible to have standardized department numbers. Standardized reporting is facilitated through the use of standardized function and sub-function codes, as noted in section 2.3.

General Ledger Accounts are used to identify balance sheet classifications, revenue classifications, or expenditure classifications. Balance Sheet accounts include Asset accounts, Liability accounts, and Net Assets and Reserves.

(PeopleSoft Financials - Project ID)

The Project Indicator is used for identifying sponsored projects/grants. The Project Indicator should be used in Revenue and Expenditure coding for sponsored transactions, and may also be used, if desired, in coding for Balance Sheet transactions. Additionally, the Project Indicator may be used in coding for non-sponsored projects. This will provide additional functionality in tracking expenditures for special purposes.

2.4.1 General Operations (1xxxx)

This source of funding indicates that the funding came from State Appropriations, Student Fees, or other general revenues. Note that this does not include revenues from Departmental Sales and Services and from Sponsored Operations. The sub-functions, and appropriate codes, are as follows:

11xxx GENERAL OPERATIONS - GENERAL

Code Description
11000 General Operations – General
11510 General Operations – Special Purpose – RPG
11520 General Operations – Special Purpose – Nursing Instruction
1198x Fees Undergraduate
11981 Fees Fall Semester – Undergraduate (Revenue coding only)
11982 Fee Waivers Fall Semester-Undergraduate (Revenue coding only)
11983 Fees Spring Semester – Undergraduate (Revenue coding only)
11984 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
11985 Fees Summer Semester – Undergraduate (Revenue coding only)
11986 Fee Waivers Summer – Undergraduate (Revenue coding only)
1199x Fees Graduate
11991 Fees Fall Semester – Graduate (Revenue coding only)
11992 Fee Waivers Fall Semester – Graduate (Revenue coding only)
11993 Fees Spring Semester – Graduate (Revenue coding only)
11994 Fee Waivers Spring Semester – Graduate (Revenue coding only)
11995 Fees Summer – Graduate (Revenue coding only)
11996 Fee Waivers – Graduate (Revenue coding only)

12xxx GENERAL OPERATIONS – RESEARCH CONSORTIUM

Research Consortium codes will be assigned, as needed, by the Regents Budget Office.

Code Description
12100 Georgia Research Alliance
12101 Georgia Research Alliance – Tobacco Funds
12102 Traditional Industries Program
12103 Georgia Environmental Partnership
12104 Yamacraw
12105 Tobacco Funds
12106 UGA – Biorefinery
12107 Georgia Research Alliance – Eminent Scholar
12108 Georgia Research Alliance – Innovation Fund

13xxx GENERAL OPERATIONS – SPECIAL INITIATIVE PROGRAMS

Special Initiative codes will be assigned, as needed, by the Regents Budget Office.

Code Description
13100 Graduate Initiatives
13101 ICAPP
13102 SW Georgia Consortium
13103 Eminent Scholar
13104 Nurse Anesthetist
13105 Regional Engineering (GTREP)
13106 Hispanic Program Initiative
13107 Historically Black Colleges & Universities
13108 GALILEO
13109 UGA-MCG
13110 Accountability Plus
13111 CEISMC
13112 CDEP-Fort Valley State
13113 IT Program-Georgia Southern
13114 Match for Federal Grant for Mentor Teachers
13115 Mission related Initiatives
13116 Social Studies Curriculum
13117 Medical College of Georgia-Mission Related
13120 Education Go Get It!
13121 GAMES
13122 Griffin Extension Teaching
13123 Medical College of Georgia-Mission Related-Tobacco
13124 Georgia Leadership Institute
13200 Partners in Success (P-16)
13201 PREP
13202 PREP Mentoring
13203 Teacher PREP
13204 Ph.D in Education
13300 Prior Year Salary Increases & Annualizers
13304 ICAPP Health Professions
13306 Water Policy Research
13307 Enhancing Access
13308 SREB Minority Doctoral Scholars Program
13309 Leadership Mission-North Georgia College

14xxx GENERAL OPERATIONS – LOTTERY FUNDS

Lottery Funds codes will be assigned, as needed, by the Regents Budget Office.

Code Description
14100 Advanced Learning Technology
14101 Connecting Students & Services
14102 GALILEO
14103 Partners in Success (P-16)
14104 Internet Connectivity
14105 ETACT

15000 DOAS INDIRECT FUNDING

This source of funding is used in those years where a portion of the Institution’s State Appropriation has been funded directly to the Department of Administrative Services (DOAS) for operation of the statewide communications system. As telecommunications bills are received that are to be offset by this unique state appropriation, the journal entry to recognize the revenue and expenses will debit the appropriate expense account(s) and will credit revenue using this “15000 DOAS Indirect Funding” source.

16000 MAJOR REPAIR AND REHABILITATION FUNDS

This source of funding is used to classify State Appropriations that are made for major repairs and rehabilitations.

16500 GEORGIA STATE FINANCE AND INVESTMENT COMMISSIONS (GSFIC) FUNDS

This source of funding is used to classify funds received from GSFIC from the sale of general obligation bonds. These funds are reimbursement for expenditures made by the institution for major repair and rehabilitation. The reimbursement is treated as gift revenue.

17000 GOVERNOR’S EMERGENCY FUND

This source of funding is used to classify State Appropriations that are made from the governor’s emergency fund.

18000 LOAN FUND OPERATIONS

This source of funding is used for revenues and expenditures of Loan Funds to facilitate reporting.*

* Note: Institutions utilizing the GeorgiaFIRST model of the PeopleSoft Financials software should use this code in the GAAP Ledger only.

19000 QUASI REVENUE (NOT DSS)

This source of funding is used for Quasi Revenue not associated with Department Sales and Services.


2.4.2 Continuing Education

40000 CONTINUING EDUCATION

This source of funding is used to classify both revenues and expenditures associated with providing continuous education programs, including continuous education program fees and sales support program costs.


2.4.3 Departmental Sales and Services

41xxx DEPARTMENTAL SALES AND SERVICES

This source of funding is used to classify both revenues and expenditures for sales and services operations that are supported by sales or fees collected for services on a self-supporting basis. Departmental Sales and Services operations are not normally supported by state appropriations.

Code Description
41100 Departmental Sales and Services – General
41200 Departmental Sales and Services – Community Education
41300 Departmental Sales and Services – Public Services
41400 Departmental Sales and Services – Computer Operations
41500 Departmental Sales and Services – Other
41900 Departmental Sales and Services – Quasi-Revenues from Distribution of Cost

42xxx AUXILIARY ENTERPRISES

These are sources of funding for use within the Auxiliary Enterprise Fund Group (Fund 12000).

Code Description
42100 Auxiliary Enterprises – Institution Operated
42181 Fees Fall Semester – Undergraduate (Revenue coding only)
42182 Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
42183 Fees Spring Semester – Undergraduate (Revenue coding only)
42184 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
42185 Fees Summer Semester – Undergraduate (Revenue coding only)
42186 Fee Waivers Summer – Undergraduate (Revenue coding only)
42191 Fees Fall Semester – Graduate (Revenue coding only)
42192 Fee Waivers Fall Semester – Graduate (Revenue coding only)
42193 Fees Spring Semester – Graduate (Revenue coding only)
42194 Fee Waivers Spring Semester – Graduate (Revenue coding only)
42195 Fees Summer Semester – Graduate (Revenue coding only)
42196 Fee Waivers Summer – Graduate (Revenue coding only)
42200 Auxiliary Enterprises – Contracted Operations
42281 Fees Fall Semester – Undergraduate (Revenue coding only)
42282 Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
42283 Fees Spring Semester – Undergraduate (Revenue coding only)
42284 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
42285 Fees Summer Semester – Undergraduate (Revenue coding only)
42286 Fee Waivers Summer – Undergraduate (Revenue coding only)
42291 Fees Fall Semester – Graduate (Revenue coding only)
42292 Fee Waivers Fall Semester – Graduate (Revenue coding only)
42293 Fees Spring Semester – Graduate (Revenue coding only)
42294 Fee Waivers Spring Semester – Graduate (Revenue coding only)
42295 Fees Summer Semester – Graduate (Revenue coding only)
42296 Fee Waivers Summer – Graduate (Revenue coding only)
43000 Departmental Sales and Services – Athletics
43981 Fees Fall Semester – Undergraduate (Revenue coding only)
43982 Fee Waivers Fall Semester – Undergraduate (Revenue coding only)
43983 Fees Spring Semester – Undergraduate (Revenue coding only)
43984 Fee Waivers Spring Semester – Undergraduate (Revenue coding only)
43985 Fees Summer Semester – Undergraduate (Revenue coding only)
43986 Fee Waivers Summer – Undergraduate (Revenue coding only)
43991 Fees Fall Semester – Graduate (Revenue coding only)
43992 Fee Waivers Fall Semester – Graduate (Revenue coding only)
43993 Fees Spring Semester – Graduate (Revenue coding only)
43994 Fee Waivers Spring Semester – Graduate (Revenue coding only)
43995 Fees Summer Semester – Graduate (Revenue coding only)
43996 Fee Waivers Summer – Graduate (Revenue coding only)

2.4.4 Sponsored Operations

6xxxx SPONSORED OPERATIONS

This source of funding is used to classify both revenues and expenditures within sponsored operations.

61xxx SPONSORED OPERATIONS – FEDERAL GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by the Federal Government. Further breakdowns of the 61xxx code may be utilized as needed by the institutions.

62xxx SPONSORED OPERATIONS – STATE GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by state government. Further breakdowns of the 62xxx code may be utilized as needed by the institutions.

63xxx SPONSORED OPERATIONS – LOCAL GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by local government. Further breakdowns of the 63xxx code may be utilized as needed by the institutions.

64xxx SPONSORED OPERATIONS – PRIVATE GOVERNMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by private sources. Further breakdowns of the 64xxx code may be utilized as needed by the institutions.

65xxx SPONSORED OPERATIONS – ENDOWMENT

This source of funding is used to classify both revenues and expenditures within sponsored operations funded by endowments. Further breakdowns of the 65xxx code may be utilized as needed by the institutions.


2.4.5 Federal Stimulus Funds

FS010 FEDERAL STIMULUS

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2010.

FS011 FEDERAL STIMULUS

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2011.

FSE10 FEDERAL STIMULUS-Energy Grnts-FY10

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2010.

FSE11 FEDERAL STIMULUS Energy-Grnts-FY11

This source of funding will be used for all Federal Stimulus funds received through the State Appropriation process, as well as Federal Stimulus funds received as Restricted Funds/Grants, starting in FY 2011.


2.6.1 Federal Stimulus Energy Grants - ECMXXX

The Project code that will be assigned to all Federal Stimulus Energy Grants awarded by the Georgia Environmental Facilities Authority (GEFA) will have ECM as the first three characters of the six-digit Project code, and the three-digit Record ID # assigned by the GEFA as the last three digits. For example, the Energy Optimization Project for Kennesaw State University will be assigned a Project code of ECM151.


2.7.1 Asset Accounts (1)

Current Assets

11xxxx CASH, CASH EQUIVALENTS, & SHORT TERM INVESTMENTS

Code Description
111000 Cash on Hand
Funds undeposited at the close of a financial period. This account is to be used when volume of cash handled is large and time limitation prohibits making a deposit. It is normally assumed that all cash received is deposited on a day-to-day basis. See Account 112000 for Petty Cash.
112000 Petty Cash
Definite funds established for small purchases, controlled and accounted for as imprest funds, the total composition of which must always equal the amount of the fund. The composition of a Petty Cash Fund usually includes cash, petty cash vouchers representing disbursements from the funds, and checks. Included also in this account would be the various change funds on campus; e.g., Bookstore, Dining Hall, Vending Machines, Change Machines, etc.
118100 Cash in Bank General Operations-Demand Deposits
Funds deposited in bank(s) for checking purposes.
118110 Cash in Bank-Money Market-Cash Equivalents
118115 Cash in Bank-Specialized Operations
Funds deposited in bank(s) for a specific purpose. (Example: AP)
118120 Cash in Bank-Bank Interest
118140 Cash in Bank-Demand Deposit
118180 Cash in Bank-Supplemental
Available for unique situations not identified in the other Cash in Bank accounts, but where separate accounting is required.
118191 Retiree Direct Debit Clearing
118197 Banner-Web Credit Card Clearing
Clearing Account for Banner Online Credit Card Transactions
118198 Banner-Web Check Clearing
Clearing Account for Banner Electronic Check Transactions
118199 Cash Clearing-Banner
118200 Control Account – Cash – Interfund Transfers (PSFIN V8)
Funds deposited in bank(s) for interfund transfers for institutions using the GeorgiaFIRST model of PeopleSoft Financials Version 8.9.
118500 Cash In Bank Payroll-Demand Deposits
Funds deposited in bank(s) for payroll operations.
118502 Cash in Bank-Direct Deposit
119100 Cash In Bank – Time Deposits (Cash Equivalent)
Includes cash in bank(s) placed in short-term interest bearing instruments or saving accounts. Payroll checks to employees are issued from this account.
119101 Time Deposits-Institutional
119160 Cash in Bank-Time-Unrestricted
119180 Cash in Bank-Time-Money Market
119300 Cash In Local Government Investment Pool (LGIP) (Cash Equivalent)
Includes cash placed in the interest-bearing Local Government Investment Pool (State Investment Pool).
119305 Cash-LGIP-Unrestricted Pool
Endowment earnings from LGIP account
119310 Georgia Fund One-BB&T
119400 Contracted Investment Pool (Cash Equivalent)
Includes cash placed in the interest-bearing Contracted Investment Pool (BOR Short Term Fund).
119800 Short Term Investments (90 Days – 13 Months)
Includes cash invested for less than 13 months, including CDs.

12xxxx RECEIVABLES

Code Description
121000 Student Account Receivables (SAR)
Unpaid student fees, tuition, room and board charges, and other expenses on a deferred payment; i.e., vocational rehabilitation, etc.
121032 SAR-Department of Labor Vocational Rehabilitation
121035 SAR-Miscellaneous Pay/Miscellaneous Charges
121036 SAR-Joint Enrollment Deferred Tuition
121040 SAR-NRA Federal Withholding
121045 SAR-Reserved
Available for unique situations, not identified in other SAR accounts, where separate accounting is required.
121050 SAR-Returned Checks
121060 SAR-In State–Out of State-Tuition-Summer
121061 SAR-In State–Out of State Tuition-Fall
121062 SAR-In State-Out of State Tuition-Spring
121063 SAR-Orientation Fees
121064 SAR-Technology Fees
121065 SAR-Music Fees
121066 SAR-eTuition-Summer
121067 SAR-eTuition-Fall
121068 SAR-eTuition-Spring
121069 SAR-Institutional Fee
121070 SAR-Online IT Fee
121075 SAR-Bookstore
121080 SAR-Late Fee
121081 SAR-Field Internship Fee
121082 SAR-Housing-Summer
121083 SAR-Housing-Fall
121084 SAR-Housing Spring
121085 SAR-Activity Fee
121086 SAR-Transportation Fee
121087 SAR-Athletic Fee
121088 SAR-Sustainability Fee
121089 SAR-Health Fee
121090 SAR-Recreation & Wellness Fee
121099 SAR-Financial Aid
121100 SAR-Tuition
121110 SAR-Auxiliary
121130 SAR-Third Party
121140 SAR-Off Campus
121199 SAR-Reserve for Uncollectible
121200 SAR-Housing Application Fee
121210 SAR-Residence Halls
121300 SAR-Other
121999 Allowance for Doubtful Accounts – Student Accounts
Specifically identified Student Accounts Receivable likely to become uncollectible.
122000 Receivables – Student Notes
Unpaid student loans secured by promissory notes.
122005 Emergency Loans
122006 Alternative Payment Loans
122019 Notes Receivable-Foundation
122020 Funds Advanced to Students-Perkins
122021 Loan Principal Collected-Institution-Perkins
122022 Loan Principal Collected by Collection Agency-Perkins
122026 Loan Principal Cancelled After 7/92-High Risk Child 15%
122027 Loan Principal Cancelled After 7/92-High Risk Child 20%
122028 Loan Principal Cancelled After 7/92-High Risk Child 30%
122029 Loan Principal Cancelled After 7/92-Shortage Area 15%
122030 Loan Principal Cancelled After 7/92-Shortage Area 20%
122031 Loan Principal Cancelled After 7/92-Shortage Area 30%
122034 Loan Principal Cancelled After 7/92-Law Enforcement 15%
122035 Loan Principal Cancelled After 7/92-Law Enforcement 20%
122036 Loan Principal Cancelled After 7/92-Law Enforcement 30%
122037 Loan Principal Cancelled Prior to 7/72-Teach 10%
122038 Loan Principal Cancelled Prior to 7/72-Teach 15%
122039 Loan Principal Cancelled Prior to 7/72-Military 12.5%
122040 Loan Principal Cancelled After 7/72-Teach 15%
122041 Loan Principal Cancelled After 7/72-Teach 20%
122042 Loan Principal Cancelled After 7/72-Teach 30%
122043 Loan Principal Cancelled After 7/72-Child/Family/Early Intervention Service
122044 Loan Principal Cancelled-Death-Perkins
122045 Loan Principal Cancelled-Disability-Perkins
122046 Loan Principal Cancelled-Bankruptcy-Perkins
122047 Loan Principal Adjustments-Other-Perkins
122048 Loan Principal Cancelled After 7/72-Nurse/Med Tech 15%
122049 Loan Principal Cancelled After 7/72-Nurse/Med Tech 20%
122050 Loan Assigned to US Government-Perkins
122051 Loan Principal Cancelled After 7/72-Nurse/Med Tech 30%
122052 Loan Principal Cancelled After 7/72-Military
122053 Loan Principal Cancelled-Fire Fighters 15%
122054 Loan Principal Cancelled After 7/72-Fire Fighters 20%
122055 Loan Principal Cancelled-Fire Fighters 30%
122056 Loan Principal Cancelled-Staff State License-Pre K15%
122057 Loan Principal Cancelled-VA Disability
122060 Funds Advanced to Students-Nursing
122061 Principal Collected by Institution-Perkins
122062 DO NOT USE-Principal Cancelled-Teaching-NDSL Def 10%
122063 DO NOT USE-Principal Cancelled-Teaching-NDSL Def 15%
122064 DO NOT USE-Principal Cancelled-Military-NDSL D 12.5%
122065 DO NOT USE-Principal Cancelled-Teaching-NDSL Dir 15%
122066 DO NOT USE-Principal Cancelled-Teaching-NDSL Dir 20%
122067 DO NOT USE-Principal Cancelled-Teaching-NDSL Dir 30%
122068 DO NOT USE-Principal Cancelled-Military-NDSL Dir 12.5%
122069 Principal Cancelled-Death-NDSL
122070 Principal Cancelled-Bankruptcy-NDSL
122071 Principal Cancelled-Disability-NDSL
122072 Principal Cancelled-Small Balance Write Off
122073 Loan Assigned to US Government-NDSL
122074 Principal Cancelled-Law Enforcement 15%
122075 Principal Cancelled-Law Enforcement 20%
122076 Principal Cancelled-Nursing/Medical 15%
122077 Principal Cancelled-Law Enforcement 30%
122078 Principal Cancelled-Nursing/Medical 20%
122079 Principal Cancelled-Nursing/Medical 30%
122080 Accounts Receivable Loan 3rd Party Process
122081 Perkins Advances Transferred from NDSL
122101 Funds Advanced to Students-Perkins
122102 Loan Principal Cancelled-Perkins
122103 Loan Principal Collected-Perkins
122104 Ref Principal Assigned to US Government-Perkins
122105 Deferred Principal Assigned to US Government-Perkins
122106 Perkins Principal Cancelled Prior to 7/72-Teach 15%
122107 Perkins Principal Cancelled Prior to 7/72-Military 12.5%
122108 Perkins Principal Cancelled Prior to 7/72-Teach 10%
122109 Perkins Principal Cancelled Prior After 7/72-Teach 15%
122110 Perkins Principal Cancelled Prior After 7/72-Teach 20%
122111 Perkins Principal Cancelled Prior After 7/72-Teach 30%
122112 Perkins Principal Cancelled Prior After 7/72-Military 12.5%
122113 Perkins Principal Cancelled-Death
122114 Perkins Principal Cancelled -Disability
122115 Perkins Principal Cancelled-Bankruptcy
122116 Loan Principal Adjustment-Other-Perkins
122117 Perkins Principal Cancelled-Law Enforcement 15%
122118 Perkins Principal Cancelled-Volunteer Service
122119 Perkins Principal Cancelled-Child/Family/Early Intervention Service
122120 Perkins Principal Cancelled-Nurse/Med Technician
122121 Perkins Principal Cancelled-Purchased Institution
122130 Funds Advanced to Students-Nursing-Perkins
122131 Principal Collected-Nursing-Perkins
122132 Principal Uncollected-Nursing-Bankruptcy
122133 Principal Cancelled-Hp Prac-Nursing-Shortage
122134 Principal Cancelled-Hp Prac Rur Shtg-Nursing
122135 Principal Cancelled-Nursing-Employment 10%
122136 Principal Cancelled-Nursing-Employment 15%
122137 Principal Cancelled-Nursing-Employment 20%
122138 Principal Cancelled-Nursing-Death/Disability
122139 Principal Cancelled-Nursing-Purchased Institution
122140 Income Contingent Loans – Interest Capitalization
122141 Income Contingent Loans – Advances Transferred to NDSL
122142 Income Contingent Loans – Principal Collected Transferred to NDSL
122150 General Student Loans-Notes Receivable
122999 Allowance for Doubtful Accounts – Student Notes
Specifically identified Student Notes Receivable likely to become uncollectible.
123000 Receivables – General Appropriation Allotments
State appropriations due at the close of a reporting period.
123100 Receivables – General Appropriation Allotments
123101 Rec-General State Appropriations-Special Funding Initiative
123102 Rec-General State Appropriations-Lottery
123103 Rec-General State Appropriations-MRRF
123999 Allowance for Doubtful Accounts – Appropriations
Specifically identified Appropriations Receivable likely to become uncollectible.
124000 Receivables – Federal Funds
Amounts due from federal agencies for earned portions of approved grants, contracts, or programs.
124999 Allowance for Doubtful Accounts – Grants and Contracts Federal
Specifically identified Federal Funds Receivable likely to become uncollectible.
125000 Due From Other State Agencies
Receivables due from other state agencies.
125002 AR-State Grants
125004 AR-Joint Staffed
125006 AR-Due from Regents Office
125007 AR-Due from Institutions (USO Only)
Used to record accounts receivables from the institutions associated with the P3 Auxiliary Project.
125008 AR-Due from USO
Used to record refunds due to institutions associated with P3 Auxiliary Collection Services – Primarily Title IV Funding Adjustments
125010 AR-DOAS Insurance
125020 AR-MRR (Bond Funds)
Used to record MRR funds received via Bond Funds.
125100 AR-Other St Agency
125181 AR-Georgia On My Line
125600 Due from GFSIC
Receivables due from GFSIC.
125999 Allowance for Doubtful Accounts – Grants and Contracts, State and Other
Specifically identified State Funds Receivable likely to become uncollectible.
126000 Due From Other Funds (Detail)
Amounts of funds loaned temporarily to other fund groups; for example, general funds loaned to Plant Funds group.
126050 Due from Unexpended Plant
126700 Due From Other USG Institutions
To record payables due from other institutions for collaborative ventures (Examples include GOML, eCORE, WebMBA, and eMajor.) Note: See account 218700 for the Due To Other USG Institutions
126800 Due from Component Units, Current
Funds due from one or more component units of the College or University. Current portion.
Note: This does not include lease payments.
126900 Due from Component Units, Noncurrent
Funds due from one or more component units of the College or University. Noncurrent portion.
Note: This does not include lease payments.
126960 Due From USO-Capital Liability Reserve Fund
126970 Due from Institutions – Capital Liability Reserve Fund
Used to record cash draws from the capital reserve fund and may only be used in situations approved by the USO Office of Fiscal Affairs.
127000 Receivables – Other
Any other receivable not properly classified in the codes listed above.
127100 Receivables-Other
Any other receivable not properly classified in the codes listed above.
127101 AR-Other
127102 AR-Credit Memos-Bookstore
127104 AR-Custodial
127105 AR-Cafeteria
127107 AR-Banner Bookstore
127130 AR-Faculty
127135 AR-Employees
127199 Allowance for Doubtful Accounts – Receivables Other
Specifically identified Receivables – Other likely to become uncollectible.
127200 Receivables – Local Funds
127299 Allowance for Doubtful Accounts – Local Funds
Specifically identified Receivables – Local likely to become uncollectible.
127300 Receivables – Private Funds
127310 AR – Endowment Funds
127350 AR – Foundation
127375 AR – Tennis & Recreation Fields
127399 Allowance for Doubtful Accounts – Private Funds
Specifically identified Receivables – Private likely to become uncollectible.
128000 Clearing Accounts
An intermediate account used when:
1. Reimbursing the payroll bank account and recording payroll expense; or
2. Matching accounting transactions in the primary accounting system to transactions interfaced from another major software system, such as the student information system.

The following accounts have been standardized in this area:
128001 AR Clearing – Retired Employees
Used to match transactions from the payroll system for amounts owed by retired employees*.
128002 AR Clearing – COBRA
Used to match transactions from the payroll system for amounts owed by COBRA participants*.
* Note: For institutions using the GeorgiaFIRST model of the PeopleSoft Financials software, Accounts 128001 and 128002 are populated by the GL interface and the AR interface for retirees and COBRA participants. The GL interface credits the accounts and the AR interface debits the accounts. These accounts should not have manual journal entries made to it.
128003 AR Clearing – Banner
Used to match transactions from the Banner Student System for amounts owed to the institution*
* Note: For institutions using the GeorgiaFIRST model of the PeopleSoft Financials software, Account 128003 is used for payments made through the Banner Student Information System to post these payments into the PeopleSoft AR module, and is populated by the Banner interface and the AR interface. This account should not have manual journal entries made to it.
128004 AR Clearing – Third Party
128998 AR Clearing – Banner Suspense
Used to match transactions from the Banner Student System for amounts owed to the institution*
128999 AR Clearing – Conversion
Used to match transactions from the Banner Student System for amounts owed to the institution*
129000 Receivables in Subsidiary Ledger
Use this account series for receivables in subsidiary ledgers, such as the PeopleSoft Financials Accounts Receivable module. The following accounts have been standardized in this area:
129010 AR – Retired Employees
Used to record amounts due from retired employees.
129020 AR – COBRA
Used to record amounts due from COBRA participants.
129030 AR – Employees
Used to record amounts due from employees.
129040 AR – Students
Used to record amounts due from students.
129050 AR – Auxiliary Services
Used to record amounts due from Auxiliary Services.
129051 AR-Bookstore Returned Checks-Non Students
Used to record amount due for Bookstore Returned Checks from non-students.
129060 AR – Scholarships
Used to record amounts due the institution related to scholarship transactions.
129070 AR – Leave of Absence
Used to record amounts due to leaves of absence. (Required due to transition to ADP).
129110 AR-NSF Checks
129120 AR-NSF Web Checks
129210 ADP AR-Retiree
129211 AR-Retirement Benefits
129220 ADP AR-Leave/Disability
129230 ADP AR-COBRA
129240 AR-Tax Sheltered Annuity
129250 AR-Continuing Education
129800 AR – Other
Used to record other amounts due the institution.
129999 Allowance for Doubtful Accounts – Subsidiary Ledger
An estimated value of the Receivables in Subsidiary Ledger likely to become uncollectible.

13xxxx PREPAID ITEMS

Code Description
131000 Prepaid Rents and/or Leases
Amounts paid in advance on leases or rents of buildings. Use of this account is primarily for situations in Auxiliary Enterprises where it is desired to record the expense in the proper accounting period.
132100 Prepaid Expenses
Amounts paid in advance for expenses. The expense should be recorded in the proper accounting period by debiting the proper expense account and crediting prepaid expenses.
132101 Prepaid Payroll
132102 Prepaid Postage
132104 Prepaid Other Expense
132106 Prepaid Fuel Card Expenses
132115 Prepaid Studies Abroad
132120 Prepaid Continuing Education
132121 Prepaid Continuing Education Camps
132125 Prepaid Continuing Education School of Education
132126 Prepaid Continuing Education Summer Honors
132127 Prepaid Continuing Education School of Business
132128 Prepaid Continuing Education Rifle Corp
132130 Prepaid Maymester Payroll
132132 Prepaid Sales Tax
132133 Prepaid Estimated Sales Tax
132135 Prepaid Orientation
132137 Prepaid Soccer Camp
132138 Prepaid Soccer Camp-Male
132139 Prepaid Soccer Camp-Female
132140 Prepaid Athletics
132141 Prepaid Basketball Camp-Male
132142 Prepaid Basketball Camp-Female
132144 Prepaid Softball Camp
132146 Prepaid Baseball Camp
132148 Prepaid Kicking Camp
132160 Employee Prepaid Travel
Amounts paid in advance for employee travel expenses.
132170 Non-Employee Prepaid Travel
Amounts paid in advance for non-employee travel expenses.
132300 Travel Advance – Employees
Amounts advanced to employees to cover expenses on pre-approved authorizations to travel on institutional business.
132310 Travel Advance – Employee Clearing
132400 Travel Advance – Student
Amounts advanced to students to cover expenses on pre-approved authorizations to travel on institutional business. Normally, these travel advances are paid from Student Activity or Athletic type funds.
132410 Travel Advance – Student Clearing
132900 Other Advances
Includes other advances not covered elsewhere.
132910 Other Advances – Clearing
133100 Cash Advance – Control
Includes pre-paid items related to cash advances.
139000 Other Prepaids (Specify)
Includes other prepaids not covered elsewhere.
139100 P-Card Clearing Account
Used in matching the payment to bank for purchasing card activity to the interface posting from the purchasing card detail.

14xxxx INVENTORIES

Code Description
141000 Inventories
Office supplies, fuel, building supplies, and other materials not yet charged as expense but carried in stock in general storerooms for future issue. This account is also to include pharmaceutical and dietary foodstuffs as would be unique to a hospital and clinic operation. A physical count of stores should be taken as of June 30th, each year. This account should be adjusted so that it reflects actual dollar amount on hand, and may be adjusted as appropriate to balance with perpetual inventory systems.
142000 Merchandise For Resale: Merchandise purchased for resale in various units within Auxiliary Enterprises; e.g., food services, bookstores, vending machine operations, etc. A physical count of merchandise for resale should be taken as of June 30th, each year. This account should be adjusted so that it reflects actual dollar amount on hand, and may be adjusted as appropriate to balance with perpetual inventory systems.
142001 Merchandise for Resale – Books
142002 Merchandise for Resale – New Textbooks
142003 Merchandise for Resale – Used Textbooks
142004 Merchandise for Resale – Trade Books
142005 Merchandise for Resale – Bookstore
142006 Merchandise for Resale – Bookstore Supplies
142007 Merchandise for Resale – Rental Books
142010 Merchandise for Resale – Cafeteria
142020 Merchandise for Resale – Other
142025 Merchandise for Resale – Cap/Gown/Diploma
142030 Merchandise for Resale - Special
142034 Merchandise for Resale – Apparel
142035 Merchandise for Resale – Contract US Post Office Location
142050 Merchandise for Resale – Computers and Accessories
142060 Merchandise for Resale – Vending
142070 Merchandise for Resale – Printing
142071 Merchandise for Resale - Drinks
142080 Merchandise for Resale – Athletics
142200 Merchandise for Resale – Food Services

Non-Current Assets

15xxxx INVESTMENTS

Code Description
151000 Government Securities
Cash invested in U.S. Treasury Bills would be classified here.
151100 US Treasury Investments
Cash invested in other U.S. Treasury investments would be classified here.
151200 US Agency Investments – Explicitly Guaranteed
Cash invested in explicitly-guaranteed U.S. Agency investments would be classified here.
151300 US Agency Investments – Implicitly Guaranteed
Cash invested in implicitly-guaranteed U.S. Agency investments would be classified here.
152000 Common & Preferred Stock
The value of common and preferred stock owned by the institution.
152020 Investments Stocks Unrestricted
152025 Investments Stocks Fair Market
152100 Common & Preferred Stock - Domestic
The value of domestic common and preferred stock owned by the institution.
152200 Common & Preferred Stock – International
The value of international common and preferred stock owned by the institution.
152300 Equity Mutual Fund – Domestic
The value of domestic equity mutual funds owned by the institution.
152400 Equity Mutual Fund – International
The value of international equity mutual funds owned by the institution.
153000 Bonds
The value of bonds owned by the institution.
153100 Bonds – Corporate
The value of bonds owned by the institution.
153200 Bonds – Municipal Obligation
The value of municipal obligation bonds owned by the institution.
153300 Bonds – General Obligation
The value of general obligation bonds owned by the institution.
153400 Bonds – Corporate Mortgage Backed
The value of corporate mortgage-backed bonds owned by the institution.
153500 Mutual Bond Fund
The value of mutual bond funds owned by the institution.
154000 Real Estate Mortgages
The value of real estate mortgages owned by the institution.
155000 Real Estate
The value of real estate owned by the institution.
156000 University System Buildings
The value of University System buildings owned by the institution.
157000 Contracted Investment Pool-Non Current
The value of the institution’s share of the University System’s Contracted Investment Pool that is considered non current.
157100 BOR Investment Pool – Legal Fund
The value of the institution’s share of the Legal Fund of the BOR Investment Pool.
157200 BOR Investment Pool – Balanced Fund
The value of the institution’s share of the Balanced Income Fund of the BOR Investment Pool.
157300 BOR Investment Pool – Total Return Fund
The value of the institution’s share of the Total Return Fund of the BOR Investment Pool.
157400 BOR Investment Pool – Diversified Fund
The value of the institution’s share of the Diversified Fund of the BOR Investment Pool.
157500 Georgia Extended Asset Pool
The value of the institution’s share of the Georgia Extended Asset Pool.
157900 Other Investment Pool
The value of the institution’s share of any other investment pool(s).
158000 Cash – Non-Current
Cash that is externally restricted and cannot be used to pay current liabilities.
158100 Cash – Non-Current
Cash that is externally restricted and cannot be used to pay current liabilities.
158200 Cash – Non-Current Short-Term Investments
Cash that is externally restricted and classified as a short-term investment.
159000 Other Investments
Includes the value of all other investments not recorded elsewhere.
159100 Other Investments – Bond Equity Mutual Fund
Includes the value of all bond, equity, and mutual fund investments not recorded elsewhere.
159200 Other Investments – Real Estate Investment Fund
Includes the value of all other real estate investments not recorded elsewhere.
159300 Other Investments - Cash Surrender Value
Includes the value of the cash surrender value of all other investments not recorded elsewhere.
159400 Other Investments – CDs - Negotiable
Includes the value of all negotiable Certificates of Deposit investments not recorded elsewhere.
159500 Other Investments – Repurchase Agreements
Includes the value of all repurchase agreements not recorded elsewhere.
159900 Other Investments
Includes the value of all other investments not recorded elsewhere.

16xxxx INVESTMENT IN PLANT*

* Note: For institutions using the GeorgiaFIRST model of the PeopleSoft Financials software, these account codes (all 16xxxx codes) are only used in the CAPITAL ledger.

Code Description
161000 Land & Land Improvements
Includes actual contract price of land purchased and costs incidental to acquisition, preparation, and improvement for use; i.e., appraisal fees, title fees, surveys, razing dilapidated structures, etc. Land is the surface or crust of the earth, which can be used to support structures, and may be used to grow crops, grass, shrubs, and trees. Land is characterized as having an unlimited life (indefinite). 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.
161100 Leased Land & Land Improvements
Includes Land and Land Improvements otherwise meeting the description of 161xxx, but obtained through capital lease instead of direct purchase. A land lease is a capital lease if the lease transfers ownership to the lessee by the end of the lease term, or meets other qualifying conditions.
162000 Buildings & Building Improvements
Includes initial costs of buildings plus major additions and renovations. 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. Care should be taken to exclude any costs that by definition are to be included in operation and maintenance of physical plant.
162900 Accumulated Depreciation - Buildings & Building Improvements
Includes the total amount of depreciation expense charged to Buildings & Building Improvements.
163000 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.
163900 Accumulated Depreciation - Facilities and Other Improvements
Includes the total amount of depreciation expense charged to Facilities and other Improvements.
164000 Library Collections
Includes all costs of books, journals, periodicals, microfilm, microcards, audio/visual media, computer-based information, manuscripts, maps, documents, catalog cards, and similar items that provide information essential to the learning process or which enhance the quality of academic, professional or research libraries.
164010 Library Collections – General Acquisitions
164020 Library Collections – Donated
164900 Accumulated Depreciation – Library Collections
Includes the total amount of depreciation expense charged to Library Collections.
165000 Equipment
Fixed or movable tangible assets to be used for operations, the benefits of which extend beyond one year from date of acquisition and rendered into service.
Note: Only equipment having a value of $5,000 or greater shall be capitalized. Equipment having a value of $3,000 to $4,999 shall be expensed, but not capitalized, and tracked in an inventory system.
165900 Accumulated Depreciation – Equipment
Includes the total amount of depreciation expense charged to Equipment.
166000 Capital Leases
Leased fixed or movable tangible assets to be used for operations if the lease transfers ownership to the lessee by the end of the lease term, or certain other qualifying conditions.
Note: Only leased machinery and equipment having a value of $5,000 or greater shall be capitalized. Equipment having a value of $3,000 to $4,999 shall be expensed, but not capitalized, and tracked in an inventory system.
166900 Accumulated Depreciation – Capital Leases
Includes the total amount of depreciation expense charged to Capital Leases.
167000 Infrastructure
Long-lived capital assets that normally are 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.
167900 Accumulated Depreciation-Infrastructure
Includes the total amount of depreciation expense charged to Infrastructure.
168000 Capitalized Collections
Includes Works of Art, Historical Treasures, and Intangible Assets owned by the institution.
168100 Works of Art/Historical Treasures
Collections or individual items of significance owned by an institution that are not held for financial gain, but rather for public exhibition, education, or research in furtherance of public service.
168200 Intangible Assets
Software or Intellectual Property assets that do not necessarily have a physical presence.
168210 Software
168220 Water, Timber, & Mineral Rights and Easements
Includes intangible assets related to water rights, timber rights, mineral rights and easements.
168230 Patents, Trademarks and Copyrights
Includes intangible assets related to patents, trademarks and copyrights
168900 Accumulated Depreciation - Capitalized Collections
Includes the total amount of depreciation expense charged to Capitalized Collections.
168910 Accumulated Depreciation-Software
Accumulated depreciation related to capitalized software.
168920 Accumulated Depreciation-Water, Timber & Mineral Rights and Easements
Accumulated depreciation related to capitalized water rights, timber rights, mineral rights and easements.
168930 Accumulated Depreciation-Patents, Trademarks and Copyrights
Accumulated depreciation related to capitalized patents, trademarks and copyrights.
169000 Construction Work In Progress
The economic construction activity status of buildings and other structures, infrastructure, additions, alterations, reconstruction, installation, and maintenance and repairs that are substantially incomplete.
169900 Software Development in Progress:
The economic development activity status of software development for internal use of the institution. See AICPA SOP-98-1 for further information.
170000 Deferred Outflows of Resources
Used to account for consumption of assets applicable to a future period. Examples would be Service Concession agreements and grants paid in advance of meeting grant time requirements, when all other eligibility requirements have been met.
170100 Deferred Outflows of Resources – Debt Refunding
This is associated with the implementation of GASB 65. In current refunding and advanced refundings that result in defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt should be reported as deferred outflows of resources or inflow of resources and recognized as a component of interest expense over the life of the debt.
170200 Deferred Outflows of Resources – Defined Benefit Pension Plan
170900 Deferred Outflows of Resources – Other
This is associated with GASB 65 Implementation

2.7.2 Liability Accounts (2)

Current Liabilities

21xxxx LIABILITIES - GENERAL

Code Description
211000 Accounts Payable
Includes all unpaid obligations as evidenced by purchase orders, contracts, and confirmations for materials and services.
211400 Accounts Payable
211500 Control Acct – Accts Payable – (Expense Module)
Includes all unpaid obligations as evidenced by expense reports and travel authorizations*. * Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.
211600 Accounts Payable – P Card
211605 Accounts Payable – Automotive Resources International (ARI)
211800 Accounts Payable – AR Refunds
211900 Construction Contracts Payable/Construction Retainage Payable
The amount of Construction Contracts Payable and Construction Retainage Payable at the end of the fiscal year. This account will be utilized for GAAP ledger entries at the end of the fiscal year.
211999 Accounts Payable – RSA/Error
Includes all funds from rounding suspense accounts/errors.
212100 Accrued Expenses – Personal Services
Includes any amounts accrued as of the end of a fiscal period for personal services. It is appropriate to accrue Personal Services on any fraction of a payroll transpiring on and prior to June 30th.
212200 Accrued Expenses – Non Personal Services
Includes any amounts accrued as of the end of a fiscal period for non personal services.
212250 Accrued Expenses – Bookstore
Used at year end for the accrual of bookstore PO’s.
2131xx Spending Accounts – IRS Section 125
This account functions as a control account for those funds generated from salary reductions of employees electing to participate in the “125” program. A subsidiary account for each participating employee is to be maintained that “books” all transactional detail*. The last three digits of this account are related to the fiscal year; e.g., 009 would be associated with fiscal year 2009. * Note: Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software will use the detailed accounts specified by calendar year by project support.
213114 Payroll Deduction – Dependent Spending Account CY 14
213214 Payroll Deduction – Medical Spending Account CY 14
214000 Deposits
Includes receipts for various purposes which institutions may be required to repay in whole or in part. They include deposits for breakage, room rental contracts, keys, library books, and reservations for admission to the institution or to the resident halls.
214001 Deposits-Residence Halls
214002 Deposits-Residence Halls Clearing
214010 Deposits-Faculty Housing
214020 Deposits-Declining Balance
Deposits paid up front. The balance declines during the year as the deposits are used.
214040 Deposits-Gift Card-Bookstore
214075 Deposits-Student Cards
214076 Deposits-Campus Cards
Cards not categorized in account 214075. Perhaps staff or visitor cards.
214100 Deposits-Food Service Contract
214310 Deposits-Flight Account
214410 Deposits-Tuition
Confirmation deposits for admissions.
215000 Sales Tax Payable
Sales Tax collected and not yet forwarded to the State Department of Revenue.
215001 Sales Tax Collected 1%
215005 Sales Tax Collected 5%
215006 Sales Tax Collected 6%
216000 Advances – Tuition And Fees
Payments made to the institution in advance for tuition and fees of a subsequent period.Note: Use Account range 217XXX for advances related to residence halls, dining halls, continuing education, and other non-credited course related fees.
216010 Advances – In State Tuition
216013 Advances – In State Tuition-Waiver
216020 Advances – In State Undergraduate Tuition
216023 Advances – In State Undergraduate Tuition-Waiver
216030 Advances – In State Graduate Tuition
216033 Advances – In State Graduate Tuition-Waiver
216040 Advances – In State Tuition-Off Campus
216043 Advances – In State Tuition-Off Campus-Waiver
216050 Advances – Out of State Tuition
216053 Advances – Out of State Tuition-Waiver
216060 Advances – Out of State Undergraduate Tuition
216063 Advances – Out of State Undergraduate Tuition-Waiver
216070 Advances – Out of State Graduate Tuition
216073 Advances – Out of State Graduate Tuition-Waiver
216080 Advances – Out of State Tuition-Off Campus
216083 Advances – Out of State Tuition-Off Campus-Waiver
216085 Advances – Georgia on My Line Consortium
216110 Advances – eCore
216113 Advances – eCore-Waiver
216120 Advances – eTuition
216123 Advances – eTuition-Waiver
216130 Advances – Distance Learning
216150 Advances – MBA
216153 Advances – MBA-Waiver
216210 Advances – Athletic Fee
216213 Advances – Athletic Fee-Waiver
216220 Advances – Institution Fee
216223 Advances – Institution Fee-Waiver
216230 Advances – Parking Fee
216233 Advances – Parking Fee-Waiver
216240 Advances – Technology Fee
216243 Advances – Technology Fee-Waiver
216250 Advances – Technology Fee Off Campus
216253 Advances – Technology Fee Off Campus-Waiver
216260 Advances – Vehicle Registration Fee
216263 Advances – Vehicle Registration Fee-Waiver
216270 Advances – Application Fee
216280 Advances – Mandatory International Fee
(Only five institutions have this fee. See account 408505 for the list of institutions.)
216283 Advances – Mandatory International Fee-Waiver
(Only five institutions have this fee. See account 408505 for the list of institutions.)
216290 Advances – Health Fee
216293 Advances – Health Fee-Waiver
216300 Advances – Activity Fee
216303 Advances – Activity Fee-Waiver
216310 Advances – Recreation & Wellness
216313 Advances – Recreation & Wellness-Waiver
216320 Advances – Recreation Center
216323 Advances – Recreation Center-Waiver
216330 Advances – Lab Fee
216340 Advances – Science Lab Fee
216343 Advances – Science Lab Fee-Waiver
216350 Advances – Applied Music Fee
216353 Advances – Applied Music Fee-Waiver
216360 Advances – Art Fee
216363 Advances – Art Fee-Wavier
216370 Advances – Art Fee Tier Two
216380 Advances – Art Material
216390 Advances – Orientation-Credited Course Related
216400 Advances – Other Fee
216403 Advances – Other Fee-Waiver
216410 Advances – Aviation Lab
216415 Advances – Field Placement
216420 Advances – Field Placement Performing Arts
216425 Advances – Field Placement Visual Arts
216430 Advances – Foundations of Leaders
216435 Advances – Geology Fee
216440 Advances – Golf Fee
216445 Advances – Gross Anatomy
216450 Advances – History Course
216455 Advances – Modern Language
216460 Advances – Orientation-Credited Course Related
216465 Advances – Psychology Fee
216470 Advances – Freshman Tutorial Fee
216475 Advances – Library Access Fee
216480 Advances – Weekend Cohort Fee
217000 Advances – Other
Includes payments made to the institution in advance for services to be rendered in a subsequent period. Examples are amounts collected in advance for residence halls, dining halls, continuing education and other non-credited course related fees. (Example: Nursing test fees.)Note: Use Account range 216XXX for advance payment of tuition and fees.
217010 Advances – Residence Halls
217013 Advances – Residence Halls-Waiver
217020 Advances – Residence Halls Cadet
217025 Advances – Rents Non-Students
217030 Advances – Cafeteria Meals
217033 Advances – Cafeteria Meals-Waiver
217035 Advances – Cafeteria Non-Student
217040 Moved to 216300 - Advances – Activity Fee
217043 Moved to 216303 - Advances – Activity Fee-Waiver
217050 Moved to 216350 - Advances – Applied Music Fee
217053 Moved to 216353 - Advances – Applied Music Fee-Waiver
217060 Moved to 216360 - Advances – Art Fee
217063 Moved to 216363 - Advances – Art Fee-Waiver
217070 Moved to 216290 - Advances – Health Fee
217073 Moved to 216293 - Advances – Health Fee-Waiver
217080 Advances – Orientation-Non Credit Course Related
217090 Moved to 216400 - Advances – Other Fees
217093 Moved to 216403 - Advances – Other Fees-Waiver
217100 Inactive 3/30/2015 - Advances – Late Fee
217103 Inactive 3/30/2015 - Advances – Late Fee-Waiver
217110 Moved to 216410 - Advances – Aviation Lab
217150 Advances – Continuing Education
217151 Inactive 3/30/2015 - Advances – Continuing Education-Facility
217152 Inactive 3/30/2015 - Advances – Continuing Education-School of Education
217153 Advances – Continuing Education-School of Business
217154 Inactive 3/30/2015 - Advances – Continuing Education-Summer Honors
217155 Inactive 3/30/2015 - Advances – Rifle Corps
217200 Inactive 3/30/2015 - Advances – PE Lab
217203 Inactive 3/30/2015 - Advances – PE Lab-Waiver
217210 Moved to 216310 - Advances – Recreation & Wellness
217213 Moved to 216313 - Advances – Recreation & Wellness-Waiver
217220 Moved to 216340 - Advances – Science Lab Fee
217223 Moved to 216343 - Advances – Science Lab Fee-Waiver
217230 Moved to 216330 - Advances – Lab Fees
217240 Moved to 216370 - Advances – Art Fee-Tier Two
217250 Moved to 216380 - Advances – Art Material
217260 Advances – Access Fee
217270 Advances – Record Fee
217273 Inactive 3/30/2015 - Advances – Record-Waiver
217280 Inactive 3/30/2015 - Advances – Student Card
217500 Advances – Basketball Camp-Males
217501 Advances – Basketball Camp-Females
217502 Advances – Baseball Camp
217503 Inactive 3/30/2015 - Advances - Bowling
217505 Inactive 3/30/2015 - Advances – CPR-First Aid
217506 Inactive 3/30/2015 - Advances – Canoeing-Kayaking
217508 Moved to 216415 - Advances – Field Placement
217509 Moved to 216420 - Advances – Field Placement Performing Arts
217510 Moved to 216425 - Advances – Field Placement Visual Arts
217511 Moved to 216430 - Advances – Foundations of Leaders
217512 Moved to 216435 - Advances – Geology Fee
217513 Inactive 3/30/2015 - Advances – Geology Fee-Summer
217514 Moved to 216440 - Advances – Golf Fee
217515 Moved to 216445 - Advances – Gross Anatomy
217516 Moved to 216450 - Advances – History Course
217517 Inactive 3/30/2015 - Advances – Horseback Riding
217518 Inactive 3/30/2015 - Advances – Infirmary
217520 Inactive 3/30/2015 - Advances – Karate
217521 Inactive 3/30/2015 - Advances – Language Fee
217522 Inactive 3/30/2015 - Advances – Life Guard Training
217523 Moved to 216455 - Advances – Modern Language
217524 Inactive 3/30/2015 - Advances – Music Camp
217525 Moved to 216465 - Advances – Psychology Fee
217526 Moved to 216320 - Advances – Recreation Center
217528 Inactive 3/30/2015 - Advances – Rent
217529 Advances – Softball Camp
217530 Advances – Soccer Camp
217532 Advances – Gift Cards
217550 Inactive 3/30/2015 - Advances – Insurance Recoveries
217600 Advances – Auxiliary Vendors – Current
Used to track the current deferred portion of gifts from Auxiliary vendors (YE-32).
217900 Advances – Research
Includes payments made to the institution in advance for services to be rendered in a subsequent period for Research.
218000 Due To Other Funds (Detail)
Includes amounts that have been borrowed temporarily from other fund groups and will be repaid. Note: See Account 126xxx for funds due from other funds.
218100 Due To USO – Capital Liability Reserve Fund
Used to record cash draws from the capital liability reserve fund and may only be used in situations approved by the USO Office of Fiscal Affairs.
218200 Due to Institutions (USO ONLY) – Primarily Title IV Funding Adjustments
Used to record refunds due to the institutions associated with P3 Auxiliary Project Collection Services – Primarily Title IV Funding Adjustments.
218500 Due to Institutions (USO ONLY) – P3 Auxiliary Project
Used to record payments due to the institutions associated with the P3 Auxiliary Project
218700 Due to Other USG Institutions
To record payables due to other institutions for collaborative ventures (i.e. GOML, eCore, WebMBA, eMajor, etc.)Note: See account 126700 for Due From Other USG Institutions.
218800 Due to Component Units, Current
Funds due to one or more component units of the College or University. Current portion.Note: This does not include lease payments.
218900 Due to Component Units, Noncurrent
Funds due to one or more component units of the College or University. Noncurrent portion.Note: This does not include lease payments.
219000 Other Liabilities
219100 Other Liabilities (Detail)
Includes any items not recorded above.
219101 Campus Card
219102 Financial Aid Book Vouchers
Used to record financial aid issued to, and utilized by, students to purchase books.
219110 Eduserv Suspense
Perkins Loan Account related to the consolidation of Federal Student Loans
219400 Other Liabilities – Lease Purchase Obligations
Includes unpaid obligations on Lease Purchase contracts – Current Portion.
219500 Notes and Loans Payable, Current
Liability for notes and loans incurred by the College or University. Current Portion.Note: Limited use. Discuss with USO before using.
219800 Other Liabilities – Banner Clearing
Used for matching accounting transactions in the primary accounting system to transactions interfaced from the Banner Student Information System.
219801 Unapplied Cash
219802 Unapplied Financial Aid
219805 AR Clearing-Banner Webcheck
Clearing account for Banner webcheck payments
219820 AP Clearing-Banner
Clearing account for Banner refund check processes in PeopleSoft Accounts Payable
219840 Contract Clearing-Banner
Clearing account for Banner third party contract payments
219850 Student Financial Aid Payables
Refunds returned from the third party vendor that are due to the students.
219851 Student Refunds
Refunds are posted to this account when processed, then cleared once the money is disbursed.
219895 Unapplied Waivers
Clearing Account B used on all waiver detail codes in Banner. Undistributed exemptions.
219900 Other Liabilities – Miscellaneous Clearing
Used for matching accounting transactions in the primary accounting system to transactions interfaced for other major software systems.

22xxxx LIABILTIES – PAYROLL

Code Description
221100 Payroll Deduction – FICA
Deductions from Employees for FICA taxes.
221500 Payroll Deduction – FICA/Medicare
Deductions from employees for FICA/Medicare taxes.
222100 Payroll Deduction – Fed Income Taxes
Deductions from employees for federal income taxes.
222500 Payroll Deduction – Advanced Income Credit
Payments to employees via payroll for the Advanced Income Credit (a reverse deduction).
223001 Payroll Deduction – State Taxes
Deductions from employees for state income taxes.
223100 Payroll Deduction – Other City/Local Taxes
Deductions from employees for other city/local taxes.
224000 Retirement Deductions
Deductions from employees for contributions to retirement plans.
224031 Payroll Deduction – TIAA ORP
224051 Payroll Deduction – Fidelity ORP
224071 Payroll Deduction – VALIC ORP
224711 Payroll Deduction – Teachers Retirement System
Deductions from employees for contributions to the Teachers Retirement System (TRS).
224721 Payroll Deduction – Optional Retirement Plan
Deductions from employees for contributions to the Optional Retirement Plan (ORP).
224741 Payroll Deduction – Employee Retirement System
Deductions from employees for contributions to the Employee Retirement System (ERS).
224751 Payroll Deduction – GA Defined Contribution Plan
Deductions from employees for contributions to the Georgia Defined Contribution Plan.
225000 Tax Sheltered Annuity Deductions
Deductions from employees for contributions to Tax Sheltered Annuity (TSA) plans.
225601 Payroll Deduction – 403(b) – VALIC
Deductions from employees for contributions to the VALIC 403(b) plan.
225602 Payroll Deduction – 403(b) – Fidelity
Deductions from employees for contributions to the Fidelity Investments 403(b) plan.
225603 Payroll Deduction – 403(b) – TIAA CREF
Deductions from employees for contributions to the TIAA CREF 403(b) plan.
225604 Payroll Deduction – 403(b) – American Century
Deductions from employees for contributions to the American Century 403(b) plan.
225605 Payroll Deduction – 403(b) – American Express
Deductions from employees for contributions to the American Express 403(b) plan.
225606 Payroll Deduction – 403(b) – Northern Life
Deductions from employees for contributions to the Northern Life 403(b) plan.
225607 Payroll Deduction – 403(b) – Equitable A
Deductions from employees for contributions to the Equitable A 403(b) plan.
225608 Payroll Deduction – 403(b) – Lincoln
Deductions from employees for contributions to the Lincoln 403(b) plan.
225609 Payroll Deduction – 403(b) – First Investors
Deductions from employees for contributions to the First Investors 403(b) plan.
225610 Payroll Deduction – 403(b) – PeachState Reserves
Deductions from employees for contributions to the Peach State Reserves 403(b) plan.
225611 Payroll Deduction – 403(b) – NW Life
Deductions from employees for contributions to the Northwestern Life 403(b) plan.
225612 Payroll Deduction – 403(b) – Waddell
Deductions from employees for contributions to the Waddell 403(b) plan.
225613 Payroll Deduction – 403(b) – Mass Mutual
Deductions from employees for contributions to the Massachusetts Mutual 403(b) plan.
225614 Payroll Deduction – 403(b) – GA Employee Defined Compensation
Deductions from employees for contributions to the Georgia Employee Defined Compensation 403(b) plan.
225615 Payroll Deduction – 403(b) – Am Fund
Deductions from employees for contributions to the American Fund 403(b) plan.
225616 Payroll Deduction – 403(b) – Am General
Deductions from employees for contributions to the American General 403(b) plan.
225617 Payroll Deduction – 403(b) – Horace Mann
Deductions from employees for contributions to the Horace Mann 403(b) plan.
225618 Payroll Deduction – 403(b) – New England
Deductions from employees for contributions to the New England 403(b) plan.
225619 Payroll Deduction – 403(b) – NY Life
Deductions from employees for contributions to the New York Life 403(b) plan.
225620 Payroll Deduction – 403(b) – Primerica
Deductions from employees for contributions to the Primerica 403(b) plan.
225621 Payroll Deduction – 403(b) – Profess
Deductions from employees for contributions to the Profess(?) 403(b) plan.
225622 Payroll Deduction – 403(b) – Reliastar
Deductions from employees for contributions to the Reliastar 403(b) plan.
225623 Payroll Deduction – 403(b) – Smith Barney
Deductions from employees for contributions to the Smith Barney 403(b) plan.
225624 Payroll Deduction – 403(b) – Unum
Deductions from employees for contributions to the Unum 403(b) plan.
225625 Payroll Deduction – 403(b) – USAA
Deductions from employees for contributions to the USAA 403(b) plan.
225626 Payroll Deduction – 403(b) – Vanguard
Deductions from employees for contributions to the Vanguard 403(b) plan.
225627 Payroll Deduction – 403(b) – VanKampen
Deductions from employees for contributions to the VanKampen 403(b) plan.
225628 Payroll Deduction – 403(b) – TIAA SRA
Deductions from employees for contributions to the TIAA SRA 403(b) plan.
225629 Payroll Deduction – 403(b) – Janus
Deductions from employees for contributions to the Janus 403(b) plan.
225630 Payroll Deduction – 403(b) – Nationwide
Deductions from employees for contributions to the Nationwide 403(b) plan.
225631 Payroll Deduction – 403(b) – AIG
Deductions from employees for contributions to the AIG 403(b) plan.
225632 Payroll Deduction – 403(b) – ING
Deductions from employees for contributions to the ING 403(b) plan.
225701 Payroll Deduction – 457 – VALIC
Deductions from employees for contributions to the VALIC 457 plan.
225702 Payroll Deduction – 457 – Fidelity
Deductions from employees for contributions to the Fidelity Investments 457 plan.
225703 Payroll Deduction – 457 – TIAA CREF
Deductions from employees for contributions to the TIAA CREF 457 plan.
225704 Payroll Deduction – 457 – American Century
Deductions from employees for contributions to the American Century 457 plan.
225705 Payroll Deduction – 457 – American Express
Deductions from employees for contributions to the American Express 457 plan.
225706 Payroll Deduction – 457 – Northern Life
Deductions from employees for contributions to the Northern Life 457 plan.
225707 Payroll Deduction – 457 – Equitable A
Deductions from employees for contributions to the Equitable A 457 plan.
225708 Payroll Deduction – 457 – Lincoln
Deductions from employees for contributions to the Lincoln 457 plan.
225709 Payroll Deduction – 457 – First Investors
Deductions from employees for contributions to the First Investors 457 plan.
225710 Payroll Deduction – 457 – Peachstate Reserves
Deductions from employees for contributions to the Peachstate Reserves 457 plan.
225711 Payroll Deduction – 457 – NW Life
Deductions from employees for contributions to the Northwestern Life 457 plan.
225712 Payroll Deduction – 457 – Waddell
Deductions from employees for contributions to the Waddell 457 plan.
225713 Payroll Deduction – 457 – Mass Mutual
Deductions from employees for contributions to the Massachusetts Mutual 457 plan.
225714 Payroll Deduction – 457 – GA Employee Defined Compensation
Deductions from employees for contributions to the Georgia Employee Defined Compensation 457 plan.
225715 Payroll Deduction – 457 – Am Fund
Deductions from employees for contributions to the American Fund 457 plan.
225716 Payroll Deduction – 457 – Am General
Deductions from employees for contributions to the American General 457 plan.
225717 Payroll Deduction – 457 – Horace Mann
Deductions from employees for contributions to the Horace Mann 457 plan.
225718 Payroll Deduction – 457 – New England
Deductions from employees for contributions to the New England 457 plan.
225719 Payroll Deduction – 457 – NY Life
Deductions from employees for contributions to the New York Life 457 plan.
225720 Payroll Deduction – 457 – Primerica
Deductions from employees for contributions to the Primerica 457 plan.
225721 Payroll Deduction – 457 – Profess
Deductions from employees for contributions to the Profess 457 plan.
225722 Payroll Deduction – 457 – Reliastar
Deductions from employees for contributions to the Reliastar 457 plan.
225723 Payroll Deduction – 457 – Smith Barney
Deductions from employees for contributions to the Smith Barney 457 plan.
225724 Payroll Deduction – 457 – Unum
Deductions from employees for contributions to the Unum 457 plan.
225725 Payroll Deduction – 457 – USAA
Deductions from employees for contributions to the USAA 457 plan.
225726 Payroll Deduction – 457 – Vanguard
Deductions from employees for contributions to the Vanguard 457 plan.
225727 Payroll Deduction – 457 – VanKampen
Deductions from employees for contributions to the VanKampen 457 plan.
225728 Payroll Deduction – 457 – TIAA SRA
Deductions from employees for contributions to the TIAA 457 plan.
225729 Payroll Deduction – 457 – Janus
Deductions from employees for contributions to the Janus 457 plan.
225730 Payroll Deduction – 457 – Nationwide
Deductions from employees for contributions to the Nationwide 457 plan.
225731 Payroll Deduction – 457 – AIG
Deductions from employees for contributions to the AIG 457 plan.
225732 Payroll Deduction – 457 – ING
Deductions from employees for contributions to the ING 457 plan.
225903 Payroll Deduction – GA Higher Ed Savings Plan
Deductions from employees for contributions to the Georgia Higher Education Savings Plan.
226000 Insurance Deductions
Deductions from employees for payments for insurance programs.
226070 Payroll Deduction – Accident Insurance – INA
226220 Payroll Deduction – AFLAC
226301 Payroll Deduction – Reliance AD Insurance
226901 Payroll Deduction – Blue Choice HMO
Deductions from employees for payments to the Blue Choice HMO program.
226903 Payroll Deduction – BCBS PPO
Deductions from employees for payments to the BCBS PPO program.
226905 Payroll Deduction – Regents High Deductible
Deductions from employees for payments to the Board of Regents High Deductible program.
226906 Payroll Deduction – Kaiser HMO
Deductions from employees for payments to the Kaiser HMO program.
226908 Payroll Deduction – Regents High Deductible – Self-Funded
Deductions from employees for payments to the Board of Regents Self-Funded High Deduction program.
226909 Payroll Deduction – Regents Indemnity
Deductions from employees for payments to the Board of Regents Indemnity program.
226910 Payroll Deduction – Regents Blue Cross HMO – Self-Funded
Deductions from employees for payments to the Blue Cross Self-Funded HMO program.
226915 Payroll Deduction – Health Savings Account
Deductions from employees for payments to the Health Savings Accounts (HAS).
226940 Payroll Deduction – BCBS GRA Option
226951 Payroll Deduction – Basic Life – Regents
Deductions from employees for payments to the Board of Regents Basic Life Insurance program.
226952 Payroll Deduction – Dependent Life – Regents
Deductions from employees for payments to the Board of Regents Dependent Life Insurance program.
226953 Payroll Deduction – Supplemental Life ADD – Regents
Deductions from employees for payments to the Board of Regents Supplemental Life and AD&D Insurance program.
226961 Payroll Deduction – Dental – Regents
Deductions from employees for payments to the Board of Regents Dental Insurance program.
226962 Payroll Deduction – Dental – Institution
Deductions from employees for payments for institution specific dental insurance plans.
226965 Payroll Deduction – Cancer – Institution
Deductions from employees for payments for institution specific cancer insurance plans.
226972 Payroll Deduction – Dental – Delta
Deductions from employees for payments to the Delta Dental Insurance program.
226974 Payroll Deduction – Long-Term Disability
Deductions from employees for payments to the Long-Term Disability Insurance program.
226975 Payroll Deduction – CNA Long Term Care
Deductions from employees for payments to CNA for Long Term Care.
226977 Payroll Deduction – Short-Term Disability
Deductions from employees for payments to the Short-Term Disability Insurance program.
226978 Payroll Deduction – Group Vision
Deductions from employees for payments to the Group Vision Insurance program.
226981 Payroll Deduction – Prepaid Legal Services
Deductions from employees for payments to the Prepaid Legal Services program.
227000 Garnishments
Deductions from Employees as mandated by federal or state authorities.
227100 Payroll Deduction – IRS Tax Levy
227501 Payroll Deduction – Garnishments
Deductions from employees for garnishment payments.
228000 Other Payroll Deductions
Deductions from Employees not specified above.
228050 Payroll Deduction – HSA-Other Banks
228104 Payroll Deduction – GA Higher Education Savings
228105 Payroll Deduction – HSA-BB&T
228107 Payroll Deduction – Leaf Campaign
228108 Payroll Deduction – Lifestyle Benefits Plan
228110 Payroll Deduction – Liberty Mutual
228201 Payroll Deduction – Other-Miscellaneous
228202 Payroll Deduction – Rent-Faculty Housing
228901 Payroll Deduction – US Savings Bonds
Deductions from employees for United States Savings Bonds.
228911 Payroll Deduction – State Charitable Campaign
Deductions from employees for State Charitable Campaign contributions.
228920 Payroll Deduction – Employee A/R
Deductions from employees for Employee A/R.
228921 Payroll Deduction – AAUP
Deductions from employees for AAUP.
228922 Payroll Deduction – Credit Union
Deductions from employees for the State Employees Credit Union.
228923 Payroll Deduction – Recreation/Fitness/Wellness
Deductions from employees for recreation, fitness, and wellness programs.
228924 Payroll Deduction – Housing/Rental
Deductions from employees for housing and rental programs.
228925 Payroll Deduction – Meal Plan
Deductions from employees for meal plans.
228926 Payroll Deduction – Mobile Phone/PDA
Deductions from employees for mobile phone and PDA plans.
228927 Payroll Deduction – Parking Transit After Tax
Deductions (after tax) from employees for parking and transit programs.
228928 Payroll Deduction – Parking Transit Before Tax
Deductions (before tax) from employees for parking and transit programs.
228931 Payroll Deduction – Alumni
Deductions from employees for alumni associations.
228932 Payroll Deduction – Athletics
Deductions from employees for athletic programs.
228933 Payroll Deduction – Capital Campaign/Annual Giving
Deductions from employees for capital and annual giving campaigns.
229934 Payroll Deduction – Foundation Restricted
Deductions from employees for donations to foundations (restricted).
228935 Payroll Deduction – Foundation Unrestricted
Deductions from employees for donations to foundations (unrestricted).
228941 Payroll Deduction – Uniform Expenses
Deductions from employees for uniform expenses.
228999 Payroll Deduction – Miscellaneous
Deductions from employees for miscellaneous expenses.
229900 ADP Clearing – Benefits
229910 Retirement Clearing – Benefits
229999 ADP Clearing Account – Liabilities
This is a clearing account for payroll liabilities.

23xxxx LIABILITIES – PAYROLL – EMPLOYER MATCHING

Code Description
231100 Employer Matching – FICA
Liability for employer matching for FICA taxes.
233500 Employer Matching – FICA/Medicare
Liability for employer matching for FICA/Medicare taxes.
234100 Retirement – Teachers Retirement System
Liability for employer matching for Teachers Retirement System (TRS).
234111 Employer Payroll Liability – TRS
Liability for employer payroll matching for Teachers Retirement System (TRS).
234200 Retirement – Employees Retirement System
Liability for employer matching for Employees Retirement System (ERS).
234241 Employer Payroll Liability – Employee Retirement System
Liability for employer payroll matching for Employees Retirement System (ERS).
234300 Optional Retirement Plans
Liability for employer matching for Optional Retirement Plans (ORP).
234321 Employer PR Liability – Optional Retirement Plan
Liability for employer payroll matching for Optional Retirement Plans (ORP)
234335 Employer Payroll Liability – ORP – TIAA
Liability for employer payroll matching for TIAA ORP
234355 Employer Payroll Liability – ORP – Fidelity
Liability for employer payroll matching for Fidelity ORP
234365 Employer Payroll Liability – ORP – VALIC
Liability for employer payroll matching for VALIC ORP
235100 Insurance Matching
Liability for employer matching for insurance programs.
235900 Employer Payroll Liability – Health and Insurance Plans
Liability for employer payroll matching for health and insurance programs.
235901 Employer PR Liability – Blue Choice HMO
Liability for employer payroll matching for the Blue Choice HMO program.
235903 Employer PR Liability – BCBS PPO
Liability for employer payroll matching for the BCBS PPO program.
235905 Employer PR Liability – Regents High Deductible
Liability for employer payroll matching for the Board of Regents High Deductible program.
235906 Employer PR Liability – Kaiser HMO
Liability for employer payroll matching for the Kaiser HMO program.
235908 Employer PR Liability – Regents High Deductible – Self - Funded
Liability for employer payroll matching for the Board of Regents Self-Funded High Deduction program.
235909 Employer PR Liability – Regents Indemnity
Liability for employer payroll matching for the Board of Regents Indemnity program.
235910 Employer PR Liability – Blue Cross HMO – Self-Funded
Liability for employer payroll matching for the Blue Cross Self-Funded HMO program.
235940 Employer PR Liability-BCBS GRA Option
235951 Employer PR Liability – Basic Life – Regent
Liability for employer payroll matching for the Board of Regents Basic Life Insurance program.

24xxxx LIABILITIES - FUNDS HELD FOR OTHERS

Code Description
241000 Funds Held for Others
Liability for funds held for others; i.e., Agency funds.
241000 Funds Held for Others
Liability for funds held for others; i.e., Agency funds.
241100 Agency Funds – Funds Held for Others
241200 Funds Held for Others – P3 Project
Used to record the liability for collection service funds associated with the P3 Auxiliary Project.
241160 Funds Held for Others-Capital Liability Reserves-USO
241500 Control Account – Liability – Escheatment Liability
Liability for escheatments*.
* Note: This account is for institutions using the GeorgiaFIRST model of the PeopleSoft Financials software.

25xxxx LIABILITIES - FUNDS FOR DESIGNATED SCHOLARSHIPS

Code Description
251000 Designated Scholarships
Liability for funds held for designated scholarships.
251001 HOPE
251002 HOPE Prior Year
251003 HOPE Accel
251004 HOPE GED
251005 HOPE Grant
251006 HOPE Repayments
251020 HOPE Promise
251021 Promise II Scholarship Loan Program
251022 Promise Teacher Scholarship
251030 Zell Miller Scholarship
251031 Zell Miller Scholarship 2012
251032 Zell Miller Revenue 2012
251040 LEAP Scholarship Revenue
251041 LEAP Scholarship
251042 GSFC-Robert Byrd Scholarship
251045 COPE Loans
251050 Stafford Loan-Subsidized
251051 Stafford Loan-Unsubsidized
251052 Cancellable Loan-Subsidized
251053 Cancellable Loan-Unsubsidized
251054 GA Student Access Loan
251055 Direct Lending
251056 Direct Lending-2010
251057 Direct Lending-2011
251058 Direct Lending-2012
251100 Designated Scholarships/Miscellaneous Scholarships
251101 Alternative Loans
251102 Designated Scholarships-ZHROTC
251103 Designated Scholarships-ICAPP/State Loan
251104 Designated Scholarships-Regents Scholarships
251105 Designated Scholarships-College Opportunity Grants
251106 Designated Scholarships-State Student Incentive
251107 Designated Scholarships-Georgia Military School
251108 Designated Scholarships-Governor’s Scholarship
251109 Designated Scholarships-Parent Plus Loan
251110 Designated Scholarships-Graduate Plus Loan
251112 Designated Scholarships-VA Benefits
251113 Designated Scholarships-Army Nation ROTC
251115 Designated Scholarships-ROTC Grant
251116 Designated Scholarships-GA Public Safety Grant
251117 Designated Scholarships-GA LEPD Grant
Law Enforcement Personnel Dependents Grant.
251118 Designated Scholarships-Federal Graduate Plus Loan
251119 Designated Scholarships-State HERO Program
251200 Designated Scholarships-Private Scholarships

28xxxx LIABILITIES – COMPENSATED ABSENCES

Code Description
287100 Compensated Absences – Current
Liability for the current portion value of compensated absences. Includes the value of employee vacation and compensatory time that has not been taken as of June 30th.
Note: In PeopleSoft Financials, this is used only in the GAAP Ledger.

Non-Current Liabilities

29xxxx LIABILTIES – NON-CURRENT

Code Description
291100 Other Liabilities - Lease Purchase Obligations
Liability for the non-current portion of lease purchase obligations.
291150 GFSIC Payback Bonds
Liability for the non-current portion of GFSIC payback bonds.
291200 Notes and Loans Payable, Noncurrent
Liability for notes and loans incurred by the College or University. Noncurrent Portion. Note: Limited use. Discuss with USO before using.
291300 Advances – Other
Liability for the non-current portion of Advances – Other.
291400 Advances – Research, Non-Current
Liability for the non-current portion of Advances – Research.
291500 Net Pension Liability
Used to record the employer’s proportionate share of pension liability less the fiduciary net position of the pension plan for the Multiple Employer Plan (GASB 68)
297100 Compensated Absences - Non-Current
Liability for the non-current portion of Compensated Absences. Includes the non-current portion of the value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year. This is used only in the GAAP Ledger.
298000 Deferred Inflows of Resources
Used to account for acquisition of resources that are applicable to a future period. Examples would be Service Concession agreements and grants received in advance of meeting grant time requirements, when all other eligibility requirements have been met.
298100 Deferred Inflows of Resources – Debt Refunding
This is associated with the Implementation of GASB 65 – In current refunding and advanced refundings that result in defeasance of debt, the difference between the reacquisition price and the net carrying amount of the old debt should be reported as deferred outflows of resources or inflow of resources and recognized as a component of interest expense over the life of the debt.
298200 Deferred Inflows of Resources – Defined Benefit Pension Plan
This is associated with the Pension Liability – GASB 68 Implementation – Examples include the following: (1) Contributions to the pension plan from the employer subsequent to the measurement date of the net pension liability and before the end of the reporting period; (2) Differences between expected and actual experience with regard to economic or demographic factors; and (3) Differences between projected and actual earning on pension plan investments different measuring periods.
298300 Deferred Inflows of Resources – Service Concession Arrangement
This is associated with Implementation of GASB 60 – To recognize the acquisitions of net asset over the life of the Service Concession Arrangement (SCA) – SCA arrangement whereby an Institution contracts with a private operator to develop (upgrade), operate and maintain the Institution’s capital asset.
298400 Deferred Inflows of Resources – Grants Received in Advance of Time Requirements
This is associated with the Implementation of GASB 65 – mandated non-exchange transactions and voluntary non-exchange transactions where resources are transferred before time requirements are met but after all eligibility requirements are met should be reported as a deferred inflow of resources by the recipient.
298900 Deferred Inflows of Resources – Other
This is associated with the implementation of GASB 65.

2.7.3 Net Assets and Reserves (3)

310000 NET ASSETS - INVESTMENT IN PLANT

Code Description
311100 Investment in Plant
An account in which is shown the total carrying value of plant properties and facilities, net of depreciation and long term debt (debt on capital leases).

320000 NET ASSETS - ALLOCATED RESERVES (UNRESTRICTED)

Code Description
321100 Net Assets-Allocated Reserves (Unrestricted)
Amounts reserved from another Net Asset account(s) that are allocated for specific purposes.
321110 Net Assets-Allocated Reserves Prior Year
Amounts reserved, from a prior year, from another Net Asset account(s) that are allocated for specific purposes.
322100 Inventory Reserves (Unrestricted)
This account is used to reserve funds committed to maintenance of inventories of Stores and Merchandise for Resale.
323100 Reserves for Renewal and Replacement (Unrestricted)
Amounts appropriated from Unallocated Fund Balance of Auxiliary Enterprises Funds for the purpose of financing extraordinary repairs and replacement of equipment.
329100 Other Reserves (Unrestricted)
Includes any reserves not properly categorized in accounts 321xxx through 324xxx described above.
329600 Other Reserves (Unrestricted)-Capital Liability Reserve Fund
This Fund shall be funded by all USG institutions participating in the PPV program. The USG Chief Fiscal Officer shall determine from time to time the amount to be deposited by each participating institution into the Fund. The Fund shall serve as a pooled reserve controlled and administered by the Board of Regents. The Fund shall only be used to address significant shortfalls and only insofar as a requesting USG institution is unable to make the required PPV capital lease payment to the designated cooperative organization. The Fund will continue as long as the Board of Regents has rental obligations under the PPV program.

340000 NET ASSETS - UNALLOCATED SURPLUS (UNRESTRICTED)

Code Description
341100 Unallocated Net Asset - Prior Year (Unrestricted)
Funds recorded in this account represent excess of revenues over expenditures from prior fiscal years.
342100 Unallocated Net Asset - Current Year (Unrestricted)
Funds recorded in this account represent excess of revenues over expenditures at the end of a current fiscal year.

360000 NET ASSETS - PERMANENT ENDOWMENT (RESTRICTED - NON-EXPENDABLE)

Code Description
360100 Net Assets - Permanent Endowment (Restricted - Non-Expendable)
This is permanent Endowment Corpus.

370000 NET ASSETS - ALLOCATED OTHER (RESTRICTED - EXPENDABLE)

Code Description
371100 Net Assets - Allocated Other (Restricted - Expendable)
Used where Net assets are Restricted by externally imposed restrictions by creditors, grantors, contributors, laws, or regulations.
371120 thru 371313 Perkins Loans:
The following accounts, 371120 – 371313, are all related to Perkins Loans. There are three different sets of accounts for which to choose to post Perkins Loans or you may use any combination of the three.
Range 371120 – 371153 – Used by the University of North Georgia
Range 371154 – Added for Georgia College and State University
Range 371155 – 371160 – Added for Georgia Southwestern
Range 371201 – 371262 – Used by South Georgia State College
(371226 -371228 were added for Kennesaw State University)
Range 371264 – 371268 Added for Georgia Southern University
Range 371275 – 371313 – Used by Middle Georgia State College
Range 371400 – 371401 – Added for Columbus State University
If you have any questions about these accounts, please contact the appropriate institution.
371120 Federal Capital Contribution-Perkins
371121 Institution Capital Contribution-Perkins
371122 Repayments to US Government-Perkins
371123 Repayments to Institution-Perkins
371124 Interest Income-Perkins
371125 Other Income-Perkins
371126 Other Earnings-Late Charge-Loans After 7/1/87–Perkins
371127 Interest Cancellation-Perkins
371128 Cost of Cancelled-High Risk-Perkins
371131 Cost of Cancelled-Shortage Area-Perkins
371133 Reimburse Cost of Cancelled - Teach/Military/Int-After 7/72-Perkins
371134 Collection Agency Cost Assessed the Borrower-Perkins
371135 Administrative Expense Paid to Institution-Perkins
371136 Other Collection Expenses-Perkins
371137 Other Costs or Losses-Perkins
371138 Cost of Cancelled-Teach-Prior to 7/72-Perkins
371139 Cost of Cancelled-Military-Prior to 7/72-12.5%-Perkins
371140 Cost of Cancelled-Teach-After 7/72-Perkins
371141 Cost of Cancelled-Law Enforcement-Perkins
371143 Cost of Cancelled-High Risk-Children Services-Perkins
371144 Cost of Cancelled-Death-Perkins
371145 Cost of Cancelled-Disability-Perkins
371146 Cost of Cancelled-Bankruptcy-Perkins
371147 Litigation Expense-Perkins
371148 Late Charge Adjustment-Other-Perkins
371149 Cost of Cancelled-Nurse/Med Tech-Perkins
371150 Cost of Loans Assigned to the US Government
371151 Cost of Cancelled-Military After 7/72-Perkins
371152 Cost of Cancelled-Fire Fighters-15%-Perkins
371153 Cost of Cancelled-License Pre-K-Perkins
371154 Cost of Cancelled-Principal & Interest VA Disability
371155 Cost of Cancelled-Principal & Interest-Special Education 15% Perkins
371156 Cost of Cancelled-Principal & Interest-Special Education 20% Perkins
371157 Cost of Cancelled-Principal & Interest-Special Education 30% Perkins
371158 Cost of Cancelled-Principal & Interest-Math, Science, & Foreign Language 15% Perkins
371159 Cost of Cancelled-Principal & Interest-Math, Science, & Foreign Language 20% Perkins
371160 Cost of Cancelled-Principal & Interest-Math, Science, & Foreign Language 30% Perkins
371201 Perkins-Federal Capital Contribution
371202 Perkins-Institution Capital Contribution
371203 Perkins-Interest Income on Loans
371204 Perkins-Reimburse Cancelled Loans-After 6/72
371205 Perkins-Administrative Expense
371206 Perkins-Other Collection Costs
371207 Perkins-Cancel Cost-Principal & Interest-Teach-Prior to 7/72
371208 Perkins-Cancel Cost-Principal & Interest-Military-Prior to 7/72
371209 Perkins-Cancel Cost-Principal & Interest-Teach-After 6/72
371210 Perkins-Cancel Cost-Principal & Interest-Military-After 6/72
371211 Perkins-Cancel Cost-Principal & Interest-Death
371212 Perkins-Cancel Cost-Principal & Interest-Disability
371213 Perkins-Cancel Cost-Principal & Interest-Bankruptcy
371214 Perkins-Ref Principal Assigned to the Federal Government
371215 Perkins-Cost of Principal & Interest Assigned-Government
371216 Perkins-Other Costs or Losses
371217 Perkins-Interest N.O.W. Account
371218 Perkins-Penalty Charges

380000 RESERVES

Code Description
381100 Reserve for Encumbrances
This account represents the amount of a fund balance set apart to provide for unliquidated encumbrances.
382200 Reserve for Pre-Encumbrances
This account represents the amount of a fund balance set apart to provide for unliquidated pre-encumbrances.

2.8.1 Operating Revenues (40xxxx – 47xxxx)

400000 STUDENT FEES

Code Description
401100 Resident Tuition
Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students.
401106 Federal SMART Grants-Non Operating
401107 Federal TEACH Grants-Non Operating
401108 Undergraduate Matriculation-Prior Year
401110 In State Tuition
401111 Undergraduate In State Tuition
401112 Graduate In State Tuition
401130 Franchise Middle Grades In State Tuition
Consortial Program Tuition. (See account 409923 to book other revenue generated by the program.)
401131 Franchise ESOL In State Tuition
Consortial Program Tuition. (See account 409924 to book other revenue generated by the program.)
401132 Franchise International Affairs In State Tuition
Consortial Program Revenue. (See account 409945 to book other revenue generated by the program.)
401133 Resident Tuition-Consortium
401134 Resident Tuition-WebBSIT
401140 Tuition-eCore
401150 Resident Tuition-Off Campus
401160 Studies Abroad In State
401165 Studies Abroad Undergraduate In State
401170 Studies Abroad Graduate In State
401300 Fee Waivers - Resident Tuition
Includes the cost of fees waived for Resident Tuition. Fee Waivers functions as a contra-revenue account, with the normal fee amount being booked into Resident Tuition as a credit and the fee waiver amount booked into Fee Waivers as a debit.
401310 Fee Waiver In State Tuition
401311 Fee Waiver Undergraduate In State Tuition
401312 Fee Wavier Graduate In State Tuition
401340 Fee Waiver eCore
401350 Fee Waiver Resident Tuition-Off Campus
401400 Distance Learning Resident Tuition
Includes charges as approved by the Board of Regents that are assessed to all regularly enrolled students participating in Distance Learning classes.
402100 Non-Resident Tuition
Includes amounts charged to non-resident students for instruction. All such tuition charges are to be approved by the Board of Regents.
402110 Out of State Tuition
402111 Undergraduate Out of State Tuition
402112 Graduate Out of State Tuition
402130 Franchise Middle Graduate Out of State
Consortial Program Tuition. (See account 409923 to book other revenue generated by the program.)
402131 Franchise ESOL Out of State
Consortial Program Tuition. (See account 409924 to book other revenue generated by the program.)
402132 International Affairs Franchise Out of State
Consortial Program Revenue. (See account 409945 to book other revenue generated by the program.)
402150 Non-Resident Tuition-Off Campus
402160 Studies Abroad Out of State
402165 Studies Abroad Undergraduate Out of State
402170 Studies Abroad Graduate Out of State
402300 Fee Waivers - Non-Resident Tuition
Includes the cost of fees waived for Non-Resident Tuition. This is a contra-revenue account.
402310 Fee Waiver Tuition
402311 Fee Waiver Undergraduate Out of State Tuition
402312 Fee Waiver Graduate Out of State Tuition
403100 Technology Fees
Includes fees charged to students to supported advanced technology programs at the institution.
403110 Student Technology Fee Fall
403120 Student Technology Fee Spring
403130 Student Technology Fee Summer
403140 Technology Fee Consortium
403150 Technology Fee Off Campus
403199 Allowance Doubtful Revenue-Technology Fee
403300 Fee Waivers – Technology Fees
Includes the cost of fees waived for Technology Fees. This is a contra-revenue account.
403310 Fee Waiver-Technology Fee Fall
403320 Fee Waiver-Technology Fee Spring
403330 Fee Waiver-Technology Fee Summer
403350 Fee Waiver-Technology Fee Off Campus
404100 Student Transportation Fees
Includes fees charged to students to support campus-based transportation systems.
404300 Fee Waivers - Student Transportation Fees
Includes the cost of fees waived for Student Transportation Fees. This is a contra-revenue account.
405100 Parking/Vehicle Registration
Includes fees charged to students for Parking Services and/or Vehicle Registration purpose.
405110 Parking/Vehicle Registration Fall
405120 Parking/Vehicle Registration Spring
405130 Parking/Vehicle Registration Summer
405300 Fee Waivers – Parking/Vehicle Registration
Includes the cost of fees waived for Parking/Vehicle Registration. This is a contra-revenue account.
405310 Fee Waiver-Parking Fall
405320 Fee Waiver-Parking Spring
405330 Fee Waiver-Parking Summer
406100 Student Health Fees
Includes fees charged to students to support campus-based health services.
406110 Student Health Fees Fall
406120 Student Health Fees Spring
406130 Student Health Fees Summer
406300 Fee Waivers – Student Health Fees
Includes the cost of fees waived for Student Health Fees. This is a contra-revenue account.
406310 Fee Waivers-Student Health Fee Fall
406320 Fee Waivers-Student Health Fee Spring
406330 Fee Waivers-Student Health Fee Summer
407100 Student Athletic Fees
Includes the cost of fees charged to students to support athletic programs.
407110 Student Athletic Fees Fall
407120 Student Athletic Fees Spring
407130 Student Athletic Fees Summer
407300 Fee Waivers – Student Athletic Fees
Includes the cost of fees waived for Student Athletic Fees. This is a contra-revenue account.
407310 Fee Waivers-Student Athletics Fees Fall
407320 Fee Waivers-Student Athletics Fees Spring
407330 Fee Waivers-Student Athletics Fees Summer
407400 Other Student Athletic Fees
Includes all Student Athletic Fees not defined in the accounts above.
408100 Student Activity Fees
Includes fees charged to students used to support the institution’s Student Activities programs.
408110 Student Activity Fees Fall
408120 Student Activity Fees Spring
408130 Student Activity Fees Summer
408300 Fee Waivers – Student Activity Fees/Recreation Fees
Includes the cost of fees waived for Student Activity Fees. This is a contra-revenue account.
408310 Fee Waivers-Student Activity Fees Fall
408320 Fee Waivers-Student Activity Fees Spring
408330 Fee Waivers-Student Activity Fees Summer
408340 Fee Waivers-Student Activity Fees
408350 Fee Waivers-Recreation Fees Fall
408360 Fee Waivers-Recreation Fees Spring
408370 Fee Waivers-Recreation Fees Summer
408380 Fee Waivers-Recreation Fees
408400 Other Student Activity Fees
Includes all Student Activity Fees not defined in the accounts above.
408405 Recreations Center and Wellness Fee
408410 Recreation Center Fall
408420 Recreation Center Spring
408430 Recreation Center Summer
408440 Recreation Center Fee
408450 Fee Waiver-Recreation Center Fee
408460 Wellness Fee
408470 Fee Waiver-Wellness Fee
408480 Fee Waiver-Recreation Center and Wellness Fee
408505 Mandatory International/Global Fee
(Only Georgia State University, Kennesaw State University, Columbus State University, Georgia Gwinnett College and the University of West Georgia)
408510 Fee Waiver-Mandatory International/Global Fee
(Only Georgia State University, Kennesaw State University, Columbus State University, Georgia Gwinnett College and the University of West Georgia)
409100 Late Registration Fees
Fees charged to students for registration accomplished after the normal registration period has been closed.
409101 Fee Waiver-Late Fees
409200 Distance Education Fee
Fees charged to students participating in a Distance Education Program. These fees help offset the additional costs involved in providing Distance Education.
409210 Distance Education Fee Fall
409220 Distance Education Fee Spring
409230 Distance Education Fee Summer
409300 Application Fees
Fees charged to students at the time of application for acceptance into the institution. Although these fees produce revenue, one of their purposes is to ensure that the applicant is serious about attending the institution.
409303 Application Fees-Housing
409305 Forfeited Housing Deposit
409400 Applied Music Fees
Fees charged to students receiving individual music instruction.
409500 Applied Instruction – Other
Fees charged to students receiving individual or special types of instruction. This includes lab fees.
409520 Studio Fee
409600 Transcript Fee
A fee charged to students for providing copies of transcripts.
409700 Student Returned Checks Fee
A fee charged to students who have sent checks to the institution that are returned unpaid from the bank.
409815 Institutional Fee
A mandatory student fee applicable to all institutions that was first mandated by the Board of Regents in FY2009 as a response to state budget cuts.
409830 Fee Waiver-Institutional Fee
409900 Student Fees – Other
Any other student fee not properly classified in a previous account.
409901 Greens/Golf Fees
409902 Geology Fees
409903 Lab Fees
(409983 = Waiver-Lab Fees)
409905 Campus Card Fees
(409985 = Waiver-Campus Card Fees)
409907 Nursing Program Testing Fees
(409987 = Waiver-Nursing Testing Fees)
409908 Student Fees-Science Lab
409909 Compass Retesting Fees
409910 Test Fees
409911 Flight Fees
409912 Simulator Fees
409913 PE Lab Fees
409914 Student Center Fees
409915 Drug Testing Fees
409916 Portfolio Assessment Fees
409917 Biology Field Studies Fees
409918 Photography Fees
409919 Georgia History Fees
409920 Graduation Fees
409921 Aviation Lab/Program Fees
409922 Education Program Fees
409923 Franchise Middle Grades-Other Revenue
Revenue, other than tuition, generated by the Consortial Program.
409924 Franchise ESOL-Other Revenue
Revenue, other than tuition, generated by the Consortial Program.
409927 Inactive 3/30/2015 – Use ACCT 494500 - VA Reporting Fee
409928 HSDA Service Leaning Course
409929 Life Guard Training Fees
409930 Field Placement
409934 Modern Language Fees
409935 Foundations of Leadership Fees
409940 Art Fees
409941 Art Fees Tier Two
409942 Natural Science Lab Fees
409943 Health Science Lab Fees
409944 Gross Anatomy Fees
409945 Franchise International Affairs In State-Other Revenue
Revenue, other than tuition, generated by the Consortial Program.
409946 Non Mandatory – International Student Fees
409947 Human Services Delivery
409948 Social Sciences-P-5 Fees
409950 Bowling Fees
409951 CPR-First Aid Fees
409952 Horseback Riding Fees
409953 Karate Fees
409954 Rock Climbing-Rappelling Fees
409955 Scuba Fees
409956 Wilderness Survival Fees
409957 Yoga Fees
409960 Campus Infrastructure and Improvement Fees
409965 Late Payment Fees
409970 Fees-Orientation
409971 Fee Waiver-Orientation Fees
409972 GAMES Orientation Fees
409973 Online IT Fees
409974 Field Internship Fees
409983 Waiver-Lab Fees
409985 Waiver-Campus Card Fees
409987 Waiver-Nursing Testing Fees
409998 Allowance for Doubtful Revenue – Tuition and Fees
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Tuition and Fees. See section 10.4.1 for further information.
409999 Sponsored and Unsponsored Scholarships
A contra account used to post a “scholarship allowance” amount that eliminates the double counting of certain revenues. Public institutions, after adoption of GASB Statements 34 and 35, should report tuition discounts and allowances and scholarships generally as reductions of tuition and fees revenues. See NACUBO Advisory Report 2000-5 and the BOR spreadsheet for “Sponsored and Unsponsored Scholarships” for calculation information.

410000 APPROPRIATIONS

Code Description
411100 Federal Appropriations
Includes federal funds awarded as general support to specific programs.
411190 Federal Appropriations – Non-Exchange
Includes federal funds awarded as general support to specific programs where the appropriation is a non-exchange transaction.
413100 Other Appropriations
Includes funds awarded as general support to specific programs.
413190 Other Appropriations – Non-Exchange
Includes other funds awarded as general support to specific programs where the appropriation is a non-exchange transaction.
414998 Allowance for Doubtful Revenue – Appropriations
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Appropriations. See section 10.4.1 for further information.

420000 GRANTS AND CONTRACTS

Code Description
421000 Federal Grants and Contracts (Budget Account Only)
Includes federal funds awarded as Grants and Contracts to the institution.
421100 Federal Pell Grants
Includes federal funds awarded as Pell Grants to the institution.
421200 Federal SEOG Grants
Includes federal funds awarded as SEOG Grants to the institution.
421300 Federal College Work Study Program
Includes federal funds awarded for operation of the College Work Study Program.
421400 Federal Direct Student Loans
Includes federal funds awarded for operation of the Direct Student Loan Program. Note: Valid through FY 2005. Do not use in FY 2006 or subsequent fiscal years.
421500 Federal Stimulus – Operating
Includes federal stimulus funds that are considered to be operating transactions.
421900 Other Federal Grants & Contracts
Includes federal funds awarded to the institution for other Federal Grants and Contracts.
422000 State Grants and Contracts (Budget Account Only)
Includes state funds awarded as Grants and Contracts to the institution.
422100 State Hope Scholarships
Includes state funds awarded for operation of the Hope Scholarship program. Note: Valid through FY 2005. Do not use in FY 2006 or subsequent fiscal years.
422200 Georgia Pre-Kindergarten
Includes state funds awarded for operation of the Pre-Kindergarten program.
422900 Other State Grants & Contracts
Includes state funds awarded for Other State Grants and Contracts not specified elsewhere.
423100 Local Grants & Contracts
Includes local governmental funds awarded as Grants and Contracts to the institution.
424100 Private Grants & Contracts
Includes private non-governmental funds awarded as Grants and Contracts to the institution.
425998 Allowance for Doubtful Revenue – Grants and Contracts
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Grants and Contracts. See Section 10.4.1 for further information.

430000 LOAN REVENUES

Code Description
431100 Loan Interest - Operating
Interest earned by a Loan fund.
431200 Loan Collections - Operating
Collections of Loan principles.
431300 Loan Fees - Operating
Fees charged to students at time of loan origination.

440000 – 450000 SALES AND SERVICES

Code Description
441000 Sales & Service Fees (Budget Account Only)
Revenues from fees charged to students and the general public for sales and services by the institution.
441100 Continuing Education Course Fees
Revenues from fees charged for attending Continuing Education courses.
441147 CE-Physical Therapy
441150 CE-School of Education
441152 CE-College of Education Field Placement
441155 CE-Summer Honors
441157 CE-School of Business
441170 CE-Planetarium Fees
441180 CE-Publishing
441190 CE-Rifle Corps
441200 CE-Special Certificate Training Fees
441300 CE-Testing Service Fees
441900 Other Sales & Service Fees
Revenues from fees charged for other sales and services.
441901 Copy Machines-Charges
441905 Conferencing Revenue
Fees for conferences held in the institution Conference Center.
441910 Department Sales/Facilities
Continuing Education Facility rental fee revenue
441912 Wellness Center Community Dues
441930 Post Office Keys
441935 Transportation System-Van
441940 Non-Student Parking
442000 Fines (Budget Account Only)
Receipts of income resulting from fines imposed for violations of the institution’s established regulations.
442100 Library Fines
Receipts of income resulting from fines imposed for violations of the institution’s established regulations for library operations.
442105 Library Book Replacements
442115 Lost Book Fines
442900 Other Fines
Receipts of income resulting from fines imposed for violations of the institution’s established regulations, not including library fines.
442901 Traffic Fines
442902 Late Laptop Fines
442903 Residence Hall Fines
442904 Student Conduct Fines
442905 Athletic Damage Fines
442910 Parking Operation Fines
442940 Textbook Rental Fines
449100 Other Educational Sales & Services
Revenues from educational sales and services not defined elsewhere.
451100 Rents
Revenue received for the rental of rooms, conference rooms, residence hall rooms, apartments, or rental of any other assets owned by the institution.
451101 Rents-Residence Halls-Application Fees
451102 Rents-Residence Halls
451103 Rents-Residence Halls Non-Students
451105 Rents-Residence Halls Faculty and Staff
451108 Residence Halls Deposit Forfeitures
451109 Rents-Apartments-Faculty and Staff
451110 Rents-Houses-Faculty and Staff
451111 Rents-Retail Space
451112 Rents-Vehicles
451114 Rents-Damages
451115 Rents-Student Lockers
451120 Rents-Facilities
451121 Rents-Facilities-Gymnasium
451125 Rents-Student Transport System
451130 Rents-Residence Hall-Waiver
451133 Rents-RA Residence Hall-Waiver
451140 Rents-Cap and Gown
451150 Rents-Residence Halls-Cadet
451151 Rents-Residence Halls-Non Cadet
451190 P3 Project Base Rent
Used to record rent revenues for P3 Auxiliary Project
451191 P3 Project Retained Services Rent
Used to record retained services revenue associated with the P3 Auxiliary Project: Resident’s Life, Security, Grounds, etc.
451199 Allowance Doubtful Revenue-Residence Halls
452100 Sales
Revenue received from sales of all types, including advertising space in printed materials or electronic media, sales of tickets for admission to athletic or theatrical events, sales (other than room and board) of merchandise and concessions.
452101 Sales-Snack Bar
452102 Sales-Cafeteria
452103 Sales-Cafeteria-Summer
452104 Sales-Cafeteria-Fall
452105 Sales-Cafeteria-Spring
452110 Sales-Catering Taxable
452115 Sales-Catering Nontax
452120 Sales-Bookstore-Textbooks
452121 Sales-Bookstore-Textbooks-Nontax
452122 Sales-Bookstore-Textbooks-New
452123 Sales-Bookstore-Textbooks-New-Nontax
452124 Sales-Bookstore-Textbooks-Used
452125 Sales-Bookstore-Textbooks-Used-Nontax
452127 Sales-Bookstore-Textbooks-Rental Books
452128 Sales-Bookstore-Textbooks-Digital Books
452129 Sales-Online Textbooks-Nontax
452130 Sales-Bookstore-Supplies
452131 Sales-Bookstore-Supplies-Nontax
452132 Sales-Bookstore-Food Nontax
452133 Sales-Bookstore-Specialties
452134 Sales-Bookstore-Apparel
452135 Sales-Bookstore-Nontax
452136 Sales-Bookstore-Caps, Gowns & Diplomas
452137 Sales-Bookstore-Food
452138 Sales-Bookstore-Specialized Certification Training Textbooks
452139 Sales-Bookstore-Trade Books
452141 Sales-Bookstore-Trade Books-Nontax
452142 Sales-Bookstore-Miscellaneous
452143 Sales-Bookstore-Miscellaneous-Nontax
452144 Sales-Bookstore
452145 Commissions-Bookstore
452146 Commissions-Book Buy Back
452150 Sales-Bookstore-Computers
452151 Sales-Bookstore-Computer Repair
452152 Sales-Bookstore-Consignments
452158 Sales-Wholesale
Used by the bookstore when selling textbooks to independent buyers because they cannot be returned.
452200 Vending
452201 Sales-Campus Vending Machines
452202 Commissions-Vending Machines
452210 Commissions-Food Sales
452211 Commissions-Café
452212 Commissions-Snack Bar
452213 Commissions-Meal Plan
452214 Commissions-Special Events
452215 Commissions-Other
452216 Commissions-Snack Bar-Nontax
452300 Sales-Athletics Event
452306 Sales-Concessions-Athletics
452310 Sales-Concessions
452311 Sales-Ads-Mens Athletic Program
Men’s Basketball Advertising Sales
452312 Sales-Ads-Womens Program
Women’s Basketball Advertising Sales
452316 Sales-Bookstore Athletic Merchandise
452317 Women’s Soccer
452318 Women’s Softball
452319 Cheerleaders’ Income
452320 NCAA Revenue
452321 Golf Tournament
452322 Soccer Income
452323 Miscellaneous-Cross Country
452324 Rifle Team
452325 Athletics Miscellaneous Income
452326 Championship Income
452327 Sports Communication Marketing
452500 Sales-Miscellaneous
452511 Sales-Print Services
452512 Sales-Student Activity Board
452515 Fees-Recreational Equipment
452520 Chorale
452525 Fee-Recreation Center-Employees
452528 Card-Replacement Charge
ID Card Replacement Charge
452529 Card-Commission
Commission from use of Student Campus Card
452530 Card-Student Meals
Block Meal Plans-ID Card
452545 Sales-Post Office
452600 Sales-Tickets
452609 Sales-Tickets-Drama Series
452610 Sales-Advertising
452611 Sales-Movie Tickets
452612 Sales-Impromptu Players
452613 Sales-Fine Arts Performances
452614 Sales-Media
452615 Sales-Institution TV Broadcast
452700 Sales-Taxable
452710 Sales-Nontax
453100 Athletic Revenue
Revenue received from fees charged for extracurricular activities and services not included in account “4071xx Student Athletic Fees.” An example of this type of revenue would be fees charged for Athletic Camps.
453101 Athletic Camps
453102 Athletic Fee-Lab Fee (CPR)
453103 Fees-Baseball Camps
453110 Fees-Basketball Camp-Female
453120 Fees-Basketball Camp-Male
453130 Fees-Soccer Camps
453140 Fees-Softball Camps
453160 Foundation Athletic Support
453170 Foundation Scholarships
454100 Health Service Revenue
Revenue received from fees charged for health service not included in account “4061xx Student Health Fees.” Other Health Service Revenues are from lab fees, fees for immunizations, and other fees for additional services.
454200 Men’s and Women’s Health
Health Clinic Charges

460000 SALES & SERVICES OF HOSPITALS

Revenue received from fees charged for services and from sales of institution owned hospitals.

Other Miscellaneous Revenues

Code Description
470100 Other Miscellaneous Revenues
Revenue received from miscellaneous or extraordinary sources for which a specific revenue account code has not been provided elsewhere.
470105 GSFIC MRRF
470106 GSFIC Allotment
470109 Damages
470110 Fees-Copy Machines
470115 Fees-Fax Machine
470116 Fees-Printing
470117 Bookstore Supplies/Vending Items
Vending Sales – Bookstore Supplies
470122 Commissions-Special Events Sales
470125 Other Fees-Residence Halls
470150 Inactive 3/30/2015 – Use ACCT 494500 - VA Reporting Fees
470160 Lapsed Agency Account
Agency Funds that are inactive for a specified period of time and become the property of the institution.
470170 Fees-Administrative Fee
470180 Check Service Charges
Used to book the recovery of NSF returned check fees.
470200 Vendor Refund
470210 Duplicate ID Charges
470250 Sales Tax Vendor Compensation
GA Department of Revenue discount (vendor compensation) for submitting taxes on time each month.
470304 Tuition Deposit Forfeitures
Confirmation deposit forfeitures.
470320 Reimbursements
470330 Reimbursements-Foundation
470340 Sponsorship Revenue
470500 Commissions-Sales Tax
470520 Campus Card Forfeitures
470530 Prior Write-offs Collected
Used to record payments from students paying prior debts owed to the institution that were previously written off with SAO’s permission.
470730 Auxiliary Camps
Student athletic camps.
470733 Aviation Camps
470900 Miscellaneous-Revenue
471100 Quasi-Revenue from Distribution of Costs
Revenues resulting from charging operating departments for the value of services (such as printing) provided by one department where revenue is booked for the department providing the service and expense is booked for the department receiving the goods. Quasi revenue is eliminated by journal entry and does not show on the year-end financial statements.
472100 Indirect Cost Recovery – Federal
Includes those amounts collected as overhead allowance on federal grants and/or contracts.
472200 Indirect Cost Recovery – State
Includes those amounts collected as overhead allowance on state grants and/or contracts.
472300 Indirect Cost Recovery – Local
Includes those amounts collected as overhead allowance on local grants and/or contracts.
472400 Indirect Cost Recovery – Private
Includes those amounts collected as overhead allowance on private grants and/or contracts.
473000 Administrative Cost Allowance
Revenue representing a fixed amount per financial aid recipient or a percentage of financial aid expenditures related to campus administered financial aid programs.
473001 Administrative Cost Allowance-College Work Study Program
473002 Administrative Cost Allowance-Pell
473003 Administrative Cost Allowance-SEOG
473004 Administrative Cost Allowance-COBRA
473006 Inactive 3/30/2015 – Use ACCT 494500 - Administrative Cost Allowance-VA
473007 Administrative Cost Allowance-Perkins

2.8.2 Non-Operating Revenues (48xxxx – 49xxxx)

State Appropriations

Code Description
480100 State Appropriations
Includes amounts received from Regents allocation for general operations.
480150 State Appropriations-STEM
480190 State Appropriations-NonExchange
480191 State Appropriations-MRR
480193 State Appropriations-Lottery

Endowment Income

Code Description
481100 Endowment Income – Interest
Includes those funds that are received as interest from Endowment Fund Earnings and carry no specific designation.
481200 Endowment Income – Dividends
Includes those funds that are received as dividends from Endowment Fund Earnings and carry no specific designation.
481300 Endowment Income – Realized Gain/Losses
This account should be used for reporting the gain or loss on the sale of investments in term endowments.
482100 Endowment Income – Restricted
Includes those funds that are received as income from Endowment Fund Earnings and carry specific designations as to use.
483100 Endowment Income – Funds Held in Trust
Includes funds received in instances where the institution is a beneficiary of a Trust Fund held by others.
484100 Endowment Income – Other
Includes endowment income not described elsewhere.

Gifts

Code Description
485000 Gifts (Budget Only Account)
Contributions received by the institution for unrestricted use in daily operations, for which the institution has made no commitment of resources or services.
485100 Federal Gifts
Gifts from federal sources.
485190 Federal Gifts – Non Exchange
Gifts from federal sources that are non-exchange transactions.
485200 Federal Gifts – Capitalized
Gifts from federal sources that meet the criteria for capitalization.
485290 Federal Gifts – Capitalized – Non Exchange
Gifts from federal sources that meet the criteria for capitalization and that are non-exchange transactions.
485300 State Gifts
Gifts from state sources. Includes MRR Non-Capitalizable Projects.
485310 State Gifts-MRR Noncapitalized
485311 State Gifts-ADA
485390 State Gifts – Non Exchange
Gifts from state sources that are non-exchange transactions.
485400 State Gifts – Capitalized
Gifts from state sources that meet or exceed the capitalization limit. Includes GSFIC completed projects and MRR Capitalizable Projects.
485410 State Gifts-MRR Capitalized
485490 State Gifts – Capitalized – Non Exchange
Gifts from state sources that meet or exceed the capitalization limit and that are non-exchange transactions.
485500 Local Gifts
Gifts from local sources.
485590 Local Gifts – Non Exchange
Gifts from local sources that are non-exchange transactions.
485600 Local Gifts – Capitalized
Gifts from local sources that meet or exceed the capitalization limit.
485690 Local Gifts – Capitalized – Non Exchange
Gifts from local sources that meet or exceed the capitalization limit and that are non-exchange transactions.
485700 Private Gifts
Gifts from private sources.
485790 Private Gifts - Non Exchange
Gifts from private sources that meet or exceed the capitalization limit.
485800 Private Gifts – Capitalized
Gifts from private sources that meet or exceed the capitalization limit.
485890 Private Gifts – Capitalized - Non Exchange
Gifts from private sources that meet or exceed the capitalization limit and that are non-exchange transactions.

Other Income

Code Description
486100 Interest Income
Includes any interest earned on short-term investments of cash.
486101 Interest Income-Time Deposit
486102 Interest Income-CDs
486115 Interest Income-Student Activities
486121 Interest Income-Residence Halls
486123 Interest Income-Cafeteria
486124 Interest Income-Bookstore
486125 Interest Income-Student Center
486126 Interest Income-Vending
486130 Interest Income-Athletics
486132 Interest Income-Parking Operations
486133 Interest Income-Health Services
486134 Interest Income-Auxiliary Services
486150 Interest Income-Perkins
487100 Short Term Investments
Interest earned on short term investments.
488100 Local Government Investment Pool
Interest earned on local government investment pools.
489100 Long Term Investment Income
Interest earned on long term investment income.
490100 Dividend Income
Includes any dividends earned on investments.
491000 Other Grants & Contracts-Non Operating (Budget Only Account)
Includes funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491100 Other Federal Grants & Contracts-Non Operating
Includes Federal Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491101 Federal Pell Grants – Non-Operating
Includes Federal Funds awarded as Pell Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491102 Federal SEOG Grants – Non-Operating
Includes Federal Funds awarded as SEOG Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491103 Federal College Work Study – Non-Operating
Includes Federal Funds awarded as College Work Study funds to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491104 Federal Academic Competitiveness Grants – Non-Operating
Includes Federal Funds awarded as Academic Competitiveness Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491105 Federal LEAP Grants – Non-Operating
Includes Federal Funds awarded as LEAP Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491106 Federal SMART Grants – Non-Operating
Includes Federal Funds awarded as SMART Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491107 Federal TEACH Grants – Non-Operating
Includes Federal Funds awarded as TEACH Grants to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491200 Other State Grants & Contracts – Non Operating
Includes State Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491300 Other Local Grants & Contracts – Non Operating
Includes Local Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491400 Other Private Grants & Contracts – Non Operating
Includes Private Funds awarded as Grants and Contracts to the institution that are not included in other account codes and that are considered to be non-operating transactions.
491900 Federal Stimulus – ARRA
Includes Federal Stimulus (ARRA) revenue that is considered to be non-operating in nature.
492100 Other Miscellaneous Revenues – Non Operating
Includes Other Miscellaneous Revenues that are not included in other account codes and that are considered to be non-operating transactions.
492105 Salvage Sales-Non Capital Asset
492110 Miscellaneous-Revenue-Insurance Recoveries
492120 Reimbursements-Foundation
492121 Reimbursements-Miscellaneous
492130 Insurance Reimbursement-Non Capital Item
493100 Realized Gain-Loss on Sale or Trade of Capital Asset
Includes the gain or loss on the sale or trade of a capital asset. This value will be the difference between the original value of the asset reduced by accumulated depreciation compared to the value received in the sale or trade.
493200 Realized Gains/Losses on Sale of Non Endowment Investments
Includes the gain or loss on the sale or trade of non endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
493300 Realized Gain/Loss – Retirement of Capital Assets
Includes the gain or loss on the retirement of a capital asset. This value will be the difference between the original value of the asset, reduced by accumulated depreciation. This assumes that the value of the capital asset is zero at the time of retirement.
493310 Salvage Sales Capital Asset
493330 Insurance Reimbursement-Capital Asset
493400 Realized Gains/Losses on Sale of Endowment Investments
Includes the gain or loss on the sale or trade of endowment investments. See also account 4951xx Unrealized Gains/Losses on Investments.
494100 Indirect Cost Recoveries – Other Federal Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on federal grants and/or contracts.
494200 Indirect Cost Recoveries – Other State Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on state grants and/or contracts.
494300 Indirect Cost Recoveries – Other Local Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on local grants and/or contracts.
494400 Indirect Cost Recoveries – Other Private Grants & Contracts – Non Operating
Includes those amounts collected as overhead allowance on private grants and/or contracts.
494500 Administrative Cost Allowance – VA – Non Operating
Includes those amounts collected from the VA to assist institutions with the cost of administering their VA programs, including, but not limited to, attendance at VA sponsored training conferences.
495100 Net Change in Fair Market Value of Investments
This account is used to post the change in fair market value of investments at year end in compliance with GASB Statement #31. See also account 4932xx Gains/Losses on Sale of Non Endowment Investments.
498998 Allowance for Doubtful Revenue – Sales/Service/Other
The funding source (contra-revenue) used to fund the reserve for uncollectible accounts associated with Sales/Service/Other. See section 10.4.1 for further information.
499000 Funds from Prior Years (Budget Account Only)
This account is used for budgeting net assets for expenditure in current year operations. It is a “budget use only” account.

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)

510000 PERSONAL SERVICES – FACULTY

Code Description
511100 Salaries – Regular Faculty
Includes all salaries for regular faculty.
511115 Overload – Faculty
Includes all overload pay for faculty.
512100 Salaries – Part-Time Faculty
Includes all salaries for part-time faculty.
513100 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.
516101 Personal Services – Vacation Payout – Faculty
Payments for faculty vacation payouts.
516150 Extra Pay – Faculty
Includes extra pay to 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)

520000 PERSONAL SERVICES – NON FACULTY

Code Description
521100 Salaries – Professional/Administrative
Includes all salaries for professional and administrative employees.
522100 Salaries – Staff
Includes all salaries or wages for staff employees.
522200 Additional Straight Time
Includes additional salary paid on a straight-time basis.
522800 Salaries – Staff – Overtime
Includes all overtime payments to staff employees.
522805 Salaries – Staff – Overtime
Includes all overtime payments to staff employees.
523100 Salaries – Graduate Assistants
Includes all payments of salaries to graduate assistants.
524100 Salaries – Student Assistants
Includes personal services for students employed by the institution. This account should not include expenditures for the College Work-Study Program.
525100 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.
526101 Vacation Payout – Staff
526150 Extra Pay – Staff
526200 Supplemental Pay – Retirement Eligible - Staff
526250 Supplemental Pay – Non-Retirement Eligible - Staff
526300 Industry/Foundation Supplement - Staff
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)

530000 PERSONAL SERVICES – SHARED

Code Description
539100 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)

540000 PERSONAL SERVICES – COMPENSATED ABSENCES

Code Description
541100 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)

550000 PERSONAL SERVICES – FRINGE BENEFITS

Code Description
551100 FICA – Employer
Used to record the employer matching costs (expense) associated with FICA taxes.
551200 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).
552400 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.
553116 Group Health Insurance – Kaiser HMO
Includes employer’s share of the cost of the Kaiser HMO plan.
553117 Group Health Insurance – Kaiser Cons Choice
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.
553140 Group Health Insurance – BCBS GRA Option
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.
553200 Group Insurance – Life
Includes employer’s share of the cost of life insurance.
553201 Group Life 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.
553500 Group Insurance – Other
Includes all other categories of group insurance.
553501 Group Insurance – Long Term Disability
Includes employer’s share of the cost of long-term disability health insurance.
554100 Personal Liability Insurance
Includes premiums or other costs related to legal actions against employees personally for acts executed in performance of job related duties.
555100 Unemployment Insurance
Includes payments made to Department of Labor either as contributory or reimbursable.
556100 Workers Compensation
Includes payments made to Department of Administrative Services Fiscal Division, Workers’ Compensation Trust Fund, for workers’ compensation insurance coverage for employees.
557100 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).
557200 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)

560000 PERSONAL SERVICES – OTHER

Code Description
560100 Tort Claims
Includes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims.
561100 Employee Drug Testing
Payments for drug testing services for applicants and certain employees.
561200 Physical Exams of Employees – Statute
Payments for physical exams for applicants and certain employees.
561300 Other Employee Testing
Payments for other testing for applicants and certain employees.
561400 Employee Awards
Includes amounts for employee awards.
561500 Employee Car Allowance
Includes amounts for employee car allowance.
565100 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.
569100 Miscellaneous Personal Services
Payments for other personal services not properly categorized in other account codes.
569200 Miscellaneous Personal Cell Phone Stipend

Personal Services – Allocated (59)

59xxxx PERSONAL SERVICES – ALLOCATED

Code Description
598100 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.
598200 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.
598300 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 (Budget Account Only)
A suspense account for personal services expenses.
599500 ADP Clearing Account
A clearing account for payroll expense.

2.9.2 Travel (6)

Code Description
641100 Travel – Employee other than Mileage
Includes travel expenses incurred by employees other than mileage 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 – Employees - Miscellaneous
Includes all miscellaneous travel expenses incurred by employees within the United States.
641160 Travel – Employees – 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 – Employees – Parking
Includes all parking expenses incurred by employees within the United States.
641200 International Travel – Employees
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 – Employees – Ground Transportation
Includes all expenses for ground transportation incurred by employees outside of the United States.
641220 International Travel – Employees – Air Travel
Includes all expenses for airline transportation incurred by employees outside of the United States.
641230 International Travel – Employees – Meals
Includes all meal expenses incurred by employees outside of the United States.
641240 International Travel – Employees – Lodging
Includes all lodging expenses incurred by employees outside of the United States.
641250 International Travel – Employees - Miscellaneous
Includes all miscellaneous travel expenses incurred by employees outside of the United States.
641260 International Travel – Employees – Rental Car
Includes all expenses for rental and leased vehicles incurred by employees outside of the United States.
641270 International Travel – Employees – Parking
Includes all parking expenses incurred by employees outside of the United States.
641290 International Travel – Employees – 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.
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.
641539 Travel – Joint Staffed
Includes all travel expenses for employees related to Joint Staffed situations.
651000 Travel – Non-Employee (Budget Account Only)
Includes all expenses for lodging, meals, use of personal vehicles, 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 vehicles, 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.
698100 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.
698300 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
702100 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.
702101 Purchases for Resale – Text Books
702102 Purchases for Resale – New Books
702103 Purchases for Resale – Used Books
702104 Purchases for Resale – Trade Books
702105 Purchases for Resale – Apparel
702106 Purchases for Resale – Supplies
702107 Purchases for Resale – Miscellaneous
702108 Purchases for Resale – Food
702109 Purchases for Resale – Bookstore
702110 Purchases for Resale – Cafeteria
702113 Purchases for Resale – Vending
702120 Purchases for Resale – Specialties
702123 Purchases for Resale – Cap/Gown/Diploma
702126 Purchases for Resale – Non Taxable
702130 Purchases for Resale – Uniforms
702135 Purchases for Resale – Contract US Post Office Location
702150 Purchases for Resale – Computers and Accessories
702171 Purchases for Resale – Drinks
702172 Purchases for Resale – Snacks
702180 Purchases for Resale – Print Services
702190 Purchases for Resale – Athletic Merchandise
702195 Purchases for Resale – Athletic Concessions
702200 Purchases for Resale – Food Services
703100 Cost of Goods Sold (COGS)
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.
703101 COGS – Text Books
703102 COGS – New Books
703103 COGS – Used Books
703104 COGS – Trade Books
703105 COGS – Apparel
703106 COGS – Supplies
703107 COGS – Rental Books
703108 COGS – Food
703109 COGS – Other Bookstore
703110 COGS – Cafeteria
703113 COGS – Vending
703120 COGS – Specialties
703123 COGS – Cap/Gown/Diploma
703125 COGS – Other
703126 COGS – Non Taxable
703130 COGS – Uniforms
703135 COGS – Contract US Post Office Location
703150 COGS – Computers and Accessories
703171 COGS – Drinks
703172 COGS – Snacks
703180 COGS – Print Services
703189 COGS – Shrinkage/Spoilage
703190 COGS – Athletic Merchandise
703195 COGS – Athletic Concessions
703200 COGS – Food Services
704100 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.
712100 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.
712110 Motor Vehicle Expense – Fuel
712111 Motor Vehicle Expense – Repairs
712120 Aircraft Expense – Fuel
712121 Aircraft Expense – Repairs
714100 Supplies & Materials Expense
Includes the cost of all types of supplies and materials used in the operation of the institution. An inventory should be established for each subdivision of the supply control account for expenditures.
714110 Supplies & Materials Expense – Postage
Includes the cost of all postage used in the operation of the institution.
714111 Supplies & Materials Expense – Shipping/Handling/Freight
714112 Supplies & Materials Expense – Licenses
714113 Supplies & Materials Expense – E-Books
714114 Supplies & Materials Expense – IT Equipment < $3,000
714115 Supplies & Materials Expense – Hazardous Material
714120 Supplies & Material Expense – Other
Includes the cost of all other supplies and materials used in the operation of the institution.
714900 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.
715100 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.
715101 Repairs & Maintenance – Residence Halls
715105 Repairs & Maintenance – LLC Additional Rent
Portion of monthly payment for Residence Hall PPV
715110 Repairs & Maintenance – Local
715120 Repairs & Maintenance – Contract
715121 Repairs & Maintenance – Copiers
715122 Repairs & Maintenance – Electric
715123 Repairs & Maintenance – Trades
Miscellaneous repairs not specifically identified in the other accounts.
715124 Repairs & Maintenance – HVAC
715125 Repairs & Maintenance – Environmental Safety
715126 Repairs & Maintenance – Reimbursement
715130 Repairs & Maintenance – Computer
715131 Repairs & Maintenance – Protective Services
715132 Repairs & Maintenance – Service Contracts
715200 Repair and Replacement Contribution
Used to record renewal and replacement component of PPV lease payments. These amounts were previously recorded in 715100.
717000 Utilities (Budget Account Only)
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.
717100 Utilities – Coal
Includes all costs for the purchase and transportation of coal used in the operation of the institution.
717200 Utilities – Electricity
Includes all costs for the purchase of electricity used in the operation of the institution.
717300 Utilities – Fuel Oil
Includes all costs for the purchase and transportation of fuel oil used in the operation of the institution.
717400 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.
717500 Utilities – Water
Includes all costs for the purchase of water used in the operation of the institution.
717600 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.
717610 Utilities – Sewer Service
717620 Utilities – Garbage Pickup
717650 Utilities – Steam
719100 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 818100 for Principal and 818200 for Interest.
719101 Rents-Non-Real Estate –Residence Halls
719102 Rents-Non-Real Estate – Vehicles
719160 Rents-Non-Real Estate-Print Shop Expense Center
Charges for lease payments of Print Shop copiers.
719200 Operating Lease Payments
Includes payments for operating leases.
720100 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 554100.
721100 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.
722100 Direct Benefits – Medical Care/Public Assistance
Includes payments to or for qualified recipients in accordance with statutory and/or contractual authority.
723100 College Work-Study Program
The total cost of the College Work-Study program shall be recorded under this account.
723190 Campus Work
ONLY GA Tech, UGA, GA State and GA College and State University.
724100 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.
727100 Other Operating Expenses
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. 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 727800 must be used to record Other Operating Expense for Royalties.
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.
727150 Other Operating Expense – Banking Related
727250 Advertising – Other than Employee Recruitment
Includes all expenditures for advertising not directly related to attracting personnel. This account should be used exclusively for Advertising-Other than Employee Recruitment beginning in FY 11.
727350 Advertising – Employee Recruitment
Includes all expenditures for advertising related to attracting personnel. Thei account should be used exclusively for Advertising-Employee Recruitment beginning in FY 11.
727500 Other Operating Expense – Program Related Meals
Cost of meals in premium priced programs where meals provided to the students are included in the fee.
727700 Other Operating Expenses – Employee 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.
727800 Other Operating Expenses – Royalties
Includes all payments for royalties.
728100 Bad Debt Expense
Expense for write-off of bad debts. This is limited by Georgia Code 50-16-18 to $3,000.
733100 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.
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.
735100 Patents
Includes non-capitalizable expense for patents.
735200 Trademarks
Includes non-capitalizable expense for trademarks.
735300 Copyrights
Includes non-capitalizable expense for copyrights.
742100 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 the appropriate Account in the 7141xx, range of Supplies and Materials. Note 2: Books or volumes of books, if maintained in a library, should be charged to the appropriate Account in the 8432xx range, Library Collections. Note 3: Subscriptions or subscription services should be charged to Account 727120, Other Operating Expenses – Subscriptions.
743200 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.
743230 Computer Equipment-Small Value-Inventory
743300 Equipment Purchases – Small Value - 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.
744200 Information Technology Equipment Purchases – Small Value – Inventory
Includes Information Technology equipment costing more than $3,000.00, and less than $5,000.00.
744300 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.
748100 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.
748200 Debt Service Retirement
Includes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt.
748300 Authority Lease Rentals
This expense shall include funds expended in payment of Authority Lease Rentals.
751000 Per Diem and Fees (Budget Account Only)
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.
753100 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.
753102 Contracts – Electrical
753103 Contracts – Trades
Fees for contracts not specifically identified in another account.
753105 Contracts – HVAC
753106 Contracts– Snack Bar
753107 Contracts – Custodial
753110 Contracts – Repairs & Maintenance
(The 715XXX range may be used instead to specify the area of Repair and Maintenance.)
753120 Contracts – Grant Sub Recipients
Grant sub awards to recipients.
753121 Contracts-Grant Sub >$25K
Used to differentiate the first $25K of a sub-award for the negotiated F & A rate.
753130 Contracts – Dining Hall
753140 Contracts – Construction in Progress
753150 Contracts – Landscaping
753170 Contracts – Loan Collections
Fees paid to outside vendors to collect uncollectible student accounts.**
753180 Contracts – Fiber Optics
753181 Contracts – Security System
753182 Contracts – Financial Aid Services
753183 Contracts – Environmental Control/Hazardous Materials
753185 Contracts – Web Store
Contract for managing/hosting of the Web Store
753190 Contracts – Other
753200 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.
760100 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.
760200 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.
771400 Telecommunications – Pager
Includes all charges for pager service.
771500 Telecommunications – Radio
Includes all charges for radio service.
771600 Telecommunications – Video
Includes all charges for video services.
771700 Telecommunications – Wire & Cable
Includes all charges for installation of wire and cable.
771740 Telecommunications – TV Cable
Charges for residence hall’s cable television.
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.
781100 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.
781101 Grant Awards
Includes scholarships funded from Grants such as College Completion Challenge Grant Awards.
781110 BOR – Tuition Remission
782100 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.
783100 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.
784100 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.
792100 Other Miscellaneous Expense – Non-Operating
Used to record expenses that are outside normal operations, which would not fit in operating cost categories. Examples would include one-time or unusual costs, such as expenses related to a lawsuit or possibly currency exchange costs.
798100 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.
798300 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.
798500 P3 Operating Expense – Allocated Costs
Used to record the allocation of P3 Service Concession Arrangement proceeds to the institutions.
799000 Control Account – Expense Error (Budget Account 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
818100 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.
818200 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.
833100 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.
834000 Water, Timber & Mineral Rights and Easements (Budget Account Only)
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.
835000 Patent & Trademark and Copyright Expense (Budget Account Only)
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.
841100 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.
843100 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.<br/>Note 2: Computer Purchases should not be included in this account, but should be recorded in Account 8433xx (Computer Purchase).
843130 Equipment Purchases – Computers
843140 Equipment Purchases – Other
843141 Equipment Purchases – Sponsor Holds Title
843200 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.
843210 Library Collections – Periodicals & Subscriptions
843220 Library Collections – Other Printed Material
843230 Library Collections – Binding
843240 Library Collections – Microfilm Reels
843250 Library Collections – Other Microfilm
843260 Library Collections – Audio/Video Materials
843270 Library Collections – Other Materials
843280 Library Collections – Computer Files
843300 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.
843320 Computer Hardware – Inventory
843390 Other Information Technology Purchases
Includes all other capitalizable Information Technology Equipment purchases not included in 8433xx (Computer Purchases).
843400 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.
850100 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.
860100 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.
870100 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.
880100 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.
890100 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.
890900 Depreciation Expense-Prior Year

2.9.5 Transfers (9)

Code Description
911100 Transfers – Mandatory
Transfers to or from another fund group that are required by binding legal agreements.
921100 Transfers – Non-Mandatory
Discretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement.
951100 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.

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