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Business Procedures Manual

2.9 General Ledger Accounts - Expenditure Accounts

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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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