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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)

51xxxx PERSONAL SERVICES – FACULTY

Code Description
5111xx Salaries – Regular Faculty
Includes all salaries for regular faculty.
511115 Overload – Faculty
Includes all overload pay for faculty.
5121xx Salaries – Part-Time Faculty
Includes all salaries for part-time faculty.
5131xx Salaries – Summer Faculty
Includes all salaries for summer faculty.
Note: Salaries for part-time faculty members who teach in the summer session shall be charged to this account.
516000 Salary - Other - Faculty - BUDGET ONLY - Replaces 566xxx accts
516101 Personal Services – Vacation Payout – Faculty
Includes payments for faculty vacation payouts.
516150 Extra Pay – Faculty
Includes extra pay for faculty.
516200 Supplemental Pay – Retirement Eligible – Faculty
Includes supplemental pay for faculty that is retirement eligible.
516250 Supplemental Pay – Non-Retirement Eligible – Faculty
Includes supplemental pay for faculty that is not retirement eligible.
516300 Industry/Foundation Supplement – Faculty
Includes supplemental pay for faculty related to industry or foundations.

Personal Services – Non Faculty (52)

52xxxx PERSONAL SERVICES – NON FACULTY

Code Description
5211xx Salaries – Professional/Administrative
Includes all salaries for professional and administrative employees.
5221xx Salaries – Staff
Includes all salaries or wages for staff employees.
5222xx Additional Straight Time
Includes additional salary paid on a straight-time basis.
5228xx Salaries – Staff – Overtime
Includes all overtime payments to staff employees.
522805 Salaries – Staff – Overtime
Includes all overtime payments to staff employees.
5231xx Salaries – Graduate Assistants
Includes all payments of salaries to graduate assistants.
5241xx Salaries – Student Assistants
Includes personal services for students employed by the institution. This account should not include expenditures for the College Work-Study Program.
5251xx Salaries – Casual Labor
Includes all payments of salaries to casual labor employees. Includes payments for casual labor on special projects not included under regular salaries or per diem and fees.
526000 Salary - Other - Staff - BUDGET ONLY - Replaces 566xxx accts
526101 Personal Services – Vacation Payout – Staff
Includes payments for staff vacation payouts.
526150 Extra Pay – Staff
Includes extra pay for staff.
526200 Supplemental Pay – Retirement Eligible – Staff
Includes supplemental pay for staff that is retirement eligible.
526250 Supplemental Pay – Non-Retirement Eligible – Staff
Includes supplemental pay for staff that is not retirement eligible.
526300 Industry/Foundation Supplement – Staff
Includes supplemental pay for staff related to industry or foundations.
528101 Housing Allowance
Includes amounts paid to officials (usually presidents) who, as a condition of their employment, receive institutional provided housing or a paid housing allowance. The payment of the housing allowance shall be made through the Payroll system.
529101 Subsistence Allowance
Includes amounts paid to officials (usually presidents) who, as part of their duties, entertain visitors, faculty and/or staff. The payment of the subsistence allowance shall be made through the Payroll system.

Personal Services – Shared (53)

53xxxx PERSONAL SERVICES – SHARED

Code Description
5391xx Salaries – Joint Staffed
This account receives charges or credits arising out of more than one institution utilizing the services of an employee. Refer to Section 5.3.3, Joint Staffing, for further information.

Personal Services – Compensated Absences (54)

54xxxx PERSONAL SERVICES – COMPENSATED ABSENCES

Code Description
541xxx Compensated Absences
The value of employee vacation and compensatory time that has not been taken as of the end of the fiscal year.

Personal Services – Fringe Benefits (55)

55xxxx PERSONAL SERVICES – FRINGE BENEFITS

Code Description
5511xx FICA – Employer
Used to record the employer matching costs (expense) associated with FICA taxes.
5512xx FICA – Employer Medicare
Used to record the employer matching costs (expense) associated with FICA-Medicare taxes.
552100 Teachers Retirement System
Used to record the employer matching costs (expense) associated with employee participation in the Teachers Retirement System (TRS).
552200 Optional Retirement Plans
Used to record the employer matching costs (expense) associated with employee participation in the Optional Retirement Plans (ORP).
552300 Employees Retirement System
Used to record the employer matching costs (expense) associated with employee participation in the Employees Retirement System (ERS).
5524xx Retirement Systems – Other
Used to record the employer matching costs (expense) associated with employee participation in Retirement Systems not included in the retirement system account codes described above.
5531xx Group Insurance – Health
Includes employer’s share of the cost of health insurance.
553110 Group Insurance – Health – Active
Includes employer’s share of the cost of health insurance for active employees.
553111 Group Health Insurance – Blue Choice HMO
Includes employer’s share of the cost of the Blue Choice HMO plan.
553112 Group Health Insurance – Blue Choice CC
Includes employer’s share of the cost of the Blue Choice Consumers Choice plan.
553113 Group Health Insurance – BCBS PPO
Includes employer’s share of the cost of the BCBS PPO plan.
553114 Group Health Insurance – BCBS PPO CC
Includes employer’s share of the cost of the BCBS PPO Consumers Choice plan.
553115 Group Health Insurance – Regents High Deductible
Includes employer’s share of the cost of the Board of Regents High Deductible plan.
553116 Group Health Insurance – Kaiser HMO
Includes employer’s share of the cost of the Kaiser HMO plan.
553117 Group Health Insurance – Kaiser Cons Choic
Includes employer’s share of the cost of the Kaiser Consumer Choice plan.
553118 Group Health Insurance – Consumer’s Choice High Deductible
Includes employer’s share of the cost of the Consumer’s Choice High Deductible plan.
553119 Group Health Insurance – Regents Indemnity
Includes employer’s share of the cost of the Board of Regents Indemnity plan.
553123 Group Health Insurance – PPO Alternative
Includes employer’s share of the cost of the PPO Alternative plan.
553124 Group Health Insurance – Consumer’s Choice PPO Alternative
Includes employer’s share of the cost of the Consumer’s Choice PPO Alternative plan.
553125 Group Health Insurance – Consumer’s Choice High Deductible Alternative
Includes employer’s share of the cost of the Consumer’s Choice High Deductible Alternative plan.
553128 Group Health Insurance – High Deductible Alternative
Includes employer’s share of the cost of the High Deductible Alternative plan.
553150 Group Insurance – Health - Retiree
Includes employer’s share of the cost of health insurance for retirees.
553180 Health Savings Account-Seed Fund
Includes contribution by employer to employee’s health savings account.
5532xx Group Insurance – Life
Includes employer’s share of the cost of life insurance.
553201 Group Health Insurance – Basic Life – Regents
Includes employer’s share of the cost of the Board of Regents Basic Life insurance.
553210 Group Insurance – Life – Active
Includes employer’s share of the cost of life insurance for active employees.
553250 Group Insurance – Life – Retiree
Includes employer’s share of the cost of life insurance for retirees.
5535xx Group Insurance – Other
Includes all other categories of group insurance.
553501 Group Insurance – LTD
Includes employer’s share of the cost of long-term disability health insurance.
5541xx Personal Liability Insurance
Includes premiums or other costs related to legal actions against employees personally for acts executed in performance of job related duties.
5551xx Unemployment Insurance
Includes payments made to Department of Labor either as contributory or reimbursable.
5561xx Workers Compensation
Includes payments made to Department of Administrative Services Fiscal Division, Workers’ Compensation Trust Fund, for workers’ compensation insurance coverage for employees.
5571xx Employee Tuition Reimbursement
Used to record the value of fee reimbursements resulting from eligible employees taking courses in the University System of Georgia under the institution’s approved fee reimbursement policy (BoR Policy Section 8.2.19 Tuition Remission and Reimbursement).
5572xx Employee Tuition Remission
Used to record the value of fee remissions resulting from eligible employees taking courses at the institution under the institution’s approved fee waiver policy (BoR Policy Section 8.2.20 Tuition Remission and Reimbursement). Institutions should show revenue (not contra-revenue) and fringe benefit expense to comply with GAAP reporting requirements.

Personal Services – Other (56)

56xxxx PERSONAL SERVICES – OTHER

Code Description
5601xx Tort Claims
Includes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims.
5611xx Employee Drug Testing
Payments for drug testing services for applicants and certain employees.
5612xx Physical Exams of Employees – Statute
Payments for physical exams for applicants and certain employees.
5613xx Other Employee Testing
Payments for other testing for applicants and certain employees.
5614xx Employee Awards
Includes amounts for employee awards.
5615xx Employee Car Allowance
Includes amounts for employee car allowance.
5651xx Relocation Assistance
Includes payment of relocation expenses of a set or “not to exceed” amount that is specified in the original written offer of employment.
566000 Personal Services – Other
Payments for other personal services.
Note: This account is inactive as of 07/01/2011.
5661xx Personal Services – Other
Includes other types of personal services expense.
Note: This account is inactive as of 07/01/2011.
566101 Personal Services – Vacation Payout
Payments for employee vacation payouts.
Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516101 or 526101.
566150 Extra Pay
Includes extra pay to employees.
Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516151 or 526151.
566200 Supplemental Pay – Retirement Eligible
Includes supplemental pay that is retirement eligible.
Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516200 or 526200.
566250 Supplemental Pay – Non-Retirement Eligible
Includes supplemental pay that is not retirement eligible.
Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516250 or 526250.
566300 Industry/Foundation Supplement
Includes supplemental pay related to industry or foundations.
Note: Do not use after 07/01/2011. Amounts in this account for FY2011 should be transferred to 516300 or 526300.
569xxx Miscellaneous Personal Services
Payments for other personal services not properly categorized in other account codes.

Personal Services – Allocated (59)

59xxxx PERSONAL SERVICES – ALLOCATED

Code Description
5980xx Personal Services Allocated
Includes allocated personal services costs.
5981xx Indirect Plant Overhead – Personal Services
Includes personal service costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.
5982xx Sponsored Benefit Charges
Includes allocated benefit charges to sponsored and other fund sources where costs are determined by a rate negotiated between the institution and the cognizant federal audit agency.
5983xx Personal Services – Allocated Costs
Includes personal services costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.
599000 Personal Services Payroll Suspense
A suspense account for personal services expenses.
5995xx ADP Clearing Account
A clearing account for payroll expense.

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2.9.2 Travel (6)

Code Description
641000 Travel – Employee
Includes all travel expenses incurred by employees within the United States. Refer to Section 4.0, Travel, in this manual for more information.
641100 Travel – Employee
Includes all travel expenses incurred by employees within the United States.
641110 Travel – Employees – Ground Transportation
Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States.
641120 Travel – Employees – Air Travel
Includes all expenses for airline transportation incurred by employees within the United States.
641130 Travel – Employees – Meals
Includes all meal expenses incurred by employees within the United States.
641140 Travel – Employees – Lodging
Includes all lodging expenses incurred by employees within the United States.
641150 Travel – Employee - Miscellaneous
Includes all miscellaneous travel expenses incurred by employees within the United States.
641160 Travel – Employee – Rental Car
Includes all expenses incurred by employees for rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
641170 Travel – Employee – Parking
Includes all parking expenses incurred by employees within the United States.
641200 International Travel – Employee
Includes all travel expenses incurred by employees outside of the United States. Refer to Section 4.0, Travel, in this manual for more information.
641210 International Travel – Employee – Ground Transportation
Includes all expenses for ground transportation incurred by employees outside of the United States.
641220 International Travel – Employee – Air Travel
Includes all expenses for airline transportation incurred by employees outside of the United States.
641230 International Travel – Employee – Meals
Includes all meal expenses incurred by employees outside of the United States.
641240 International Travel – Employee – Lodging
Includes all lodging expenses incurred by employees outside of the United States.
641250 International Travel – Employee - Miscellaneous
Includes all miscellaneous travel expenses incurred by employees outside of the United States.
641260 International Travel – Employee – Rental Car
Includes all expenses for rental and leased vehicles incurred by employees outside of the United States.
641270 International Travel – Employee – Parking
Includes all parking expenses incurred by employees outside of the United States.
641290 International Travel – Employee – VISAPAS
Includes all expenses for visas and passports incurred by employees for travel outside of the United States.
641300 Travel – Employee Recruiting
Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by employees in recruiting-related activities.
641310 Travel – Employee Recruiting – Ground Transportation
Includes all expenses for ground transportation, including use of personal vehicles, incurred by employees within the United States.
641320 Travel – Employee Recruiting – Air Travel
Includes all expenses for air travel incurred by employees within the United States.
641330 Travel – Employee Recruiting – Meals
Includes all expenses for all meals incurred by employees within the United States.
641340 Travel – Employee Recruiting – Lodging
Includes all lodging expenses incurred by employees within the United States.
641350 Travel – Employee Recruiting – Miscellaneous
Includes all miscellaneous expenses incurred by employees within the United States.
641360 Travel – Employee Recruiting – Rental Car
Includes all expenses incurred by employees for all rental and leased vehicles within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
641370 Travel – Employee Recruiting – Parking
Includes all parking expenses incurred by employees within the United States.
641500 Travel – Employee Mileage
Includes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.
641510 Travel – Employee Mileage
Includes all expenses for use of personal vehicle incurred by employees in job-related activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.
641520 Travel – Employee Recruiting Mileage
Includes all expenses for use of personal vehicle incurred by employees in recruiting activities within the United States. Refer to Section 4.0, Travel, in this manual for more information.
651000 Travel – Non-Employee
Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in activities approved by the institution within the United States. This includes reimbursement of travel expenses for job applicants where the institution has agreed to pay the applicant’s travel costs. Typically, these expenses are incurred by students authorized to travel by the institution in relation to their employment or their participation in an Athletics program, but can also include interviewee reimbursement.
651100 Travel – Non-Employee/Team
Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees/teams in activities approved by the institution within the United States.
651110 Travel – Non-Employee/Team – Ground Transportation
Includes all expenses for ground transportation incurred by non-employees/teams within the United States.
651120 Travel – Non-Employee/Team – Air Travel
Includes all expenses for air transportation incurred by non-employees/teams within the United States.
651130 Travel – Non-Employee/Team – Meals
Includes all meal expenses incurred by non-employees/teams within the United States.
651140 Travel – Non-Employee/Team – Lodging
Includes all lodging expenses incurred by non-employees/teams within the United States.
651150 Travel – Non-Employee/Team – Miscellaneous
Includes all miscellaneous expenses incurred by non-employees/teams within the United States.
651160 Travel – Non-Employee/Team – Rental Car
Includes all expenses for all rental and leased vehicles incurred by non-employees/teams within the United States. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
651170 Travel – Non-Employee/Team – Parking
Includes all parking expenses incurred by non-employees/teams within the United States.
651200 International Travel – Non-Employee/Team
Includes all travel expenses incurred by non-employees/teams outside of the United States. Refer to Section 4.0, Travel, in this manual for more information.
651210 International Travel – Non-Employee/Team – Ground Transportation
Includes all ground transportation expenses incurred by non-employees/teams outside of the United States.
651220 International Travel – Non-Employee/Team - Air Travel
Includes all air transportation expenses incurred by non-employees/teams outside of the United States.
651230 International Travel – Non-Employee/Team – Meals
Includes all meal expenses incurred by non-employees/teams outside of the United States.
651240 International Travel – Non-Employee/Team – Lodging
Includes all lodging expenses incurred by non-employees/teams outside of the United States.
651250 International Travel – Non-Employee/Team – Miscellaneous
Includes all miscellaneous expenses incurred by non-employees/teams outside of the United States.
651260 International Travel – Non-Employee/Team – Rental Car
Includes all expenses for rental and leased incurred by non-employees/teams outside of the United States.
651270 International Travel – Non-Employee/Team – Parking
Includes all parking expenses incurred by non-employees/teams outside of the United States.
651290 International Travel – Non-Employee/Team – VISAPAS
Includes all visa and passport expenses incurred by non-employees/teams outside of the United States.
651300 Non-Employee Recruiting Travel
Includes all expenses for lodging, meals, use of personal vehicle, leased vehicles, or other costs incurred by non-employees in recruiting-related activities.
651310 Non-Employee Recruiting Travel – Ground Transportation
Includes all expenses for ground transportation incurred by non-employees in recruiting-related activities.
651320 Non-Employee Recruiting Travel – Air Travel
Includes all expenses for air travel incurred by non-employees in recruiting-related activities.
651330 Non-Employee Recruiting Travel – Meals
Includes all meal expenses incurred by non-employees in recruiting-related activities.
651340 Non-Employee Recruiting Travel – Lodging
Includes all lodging expenses incurred by non-employees in recruiting-related activities.
651350 Non-Employee Recruiting Travel – Miscellaneous
Includes all miscellaneous expenses incurred by non-employees in recruiting-related activities.
651360 Non-Employee Recruiting Travel – Rental Car
Includes all expenses for rental and leased vehicles incurred by non-employees in recruiting-related activities. Rentals paid to DOAS for motor pool vehicles would also be included here and charged to the expense account of the individual who checked out the vehicle. Operating cost of agency-owned vehicles should be classified to correct cost accounts.
651370 Non-Employee Recruiting Travel – Parking
Includes all parking expenses incurred by non-employees in recruiting-related activities.
651500 Travel – Non-Employee Mileage
Includes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information.
651510 Travel – Non-Employee Mileage
Includes all expenses for use of personal vehicle incurred by non-employees in job-related activities. Refer to Section 4.0, Travel, in this manual for more information.
651520 Non-Employee Recruiting – Mileage
Includes all expenses for use of personal vehicle incurred by non-employees in job-related recruiting activities. Refer to Section 4.0, Travel, in this manual for more information.
6981xx Indirect Plant Overhead – Travel
Includes travel costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.
6982xx Travel Overhead Costs – Sponsored Agreements
Includes allocated overhead costs of sponsored agreements where the costs are determined by a rate negotiated between the institution and the granting agency.
6983xx Travel Expense – Allocated Costs
Includes travel costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.

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2.9.3 Operating Supplies & Expenses (7)

Code Description
7021xx Purchases for Resale
Includes purchases of merchandise for resale in the various units of Auxiliary Enterprises. Separate accounts should be maintained as needed to present adequate management detail. Purchases accounts should be closed to the appropriate Cost of Goods Sold account before the close of each monthly accounting period. This closing may be made on the basis of the results of perpetual inventory systems, results of taking an actual inventory, or by utilizing a percentage of gross sales to arrive at an approximate cost of goods sold value.
7031xx Cost of Goods Sold
Purchases for Resale and inventory adjustments are closed into this account to derive cost of goods sold in the appropriate auxiliary units. There should be a separate account to parallel “Purchases.” An actual inventory must be taken of inventories for resale to calculate an actual cost of goods sold by enterprise. This actual inventory should be taken at least annually.
7041xx Cash Over/Short
Includes amounts of overages and/or shortages for all fund groups. Account may be divided according to cash receiving locations when necessary.
7121xx Motor Vehicle Expense
Includes expenses for fuel, service, repair or other costs of vehicles owned and operated by the institution. Also includes required maintenance service or repair of DOAS leased vehicles.
7141xx Supplies and Materials
Includes all types of consumable materials used in operation of the institution. Account should be subdivided as required to provide accountability. An inventory should be established for each subdivision of the supply control account for expenditures. Cost of postage should be included in this account.
714100 Supplies and Materials Expense
Includes the cost of all types of supplies and materials used in the operation of the institution.
714110 Supplies and Materials Expense – Postage
Includes the cost of all postage used in the operation of the institution.
714120 Supplies and Materials Expense – Other
Includes the cost of all other supplies and materials used in the operation of the institution.
7149xx Purchase Card Expense
Includes the cost of all types of consumable materials used in the operation of the institution that has been purchased utilizing the “Purchase Card” method of procurement. An analysis of the various procurements made by “Purchase Card”, with a resulting reclassification of the account code, may be made by the institution if the amounts needing reclassification are material. It is normally recognized that items procured via “Purchase Card” are small value consumable materials that are properly classified as Supplies and Materials and do not need further reclassification.
7151xx Repairs and Maintenance
Expenditures for parts, repairs, maintenance, and alterations of buildings, grounds, or equipment performed by department personnel or contracted from outside. Included are expenditures for replacement of fixtures when such fixture is attached to or a part of a building; such as water heaters, furnaces, boilers, exhaust fans, etc. Examples of charges also include janitorial service contracts, and maintenance service contracts on equipment including computer and radio equipment. Maintenance contracts or charges for maintenance services should be charged to this account regardless of whether the department owns, rents, leases, or is lease/purchasing the equipment or other asset.
717xxx Utilities
Includes monthly billings by regulated public service organizations. Utility costs should be further classified as indicated below by type of utility. Costs of an organizational unit that produces utility service should be classified under normal cost objects such as personal services and supplies.
7171xx Utilities – Coal
Includes all costs for the purchase and transportation of coal used in the operation of the institution.
7172xx Utilities – Electricity
Includes all costs for the purchase of electricity used in the operation of the institution.
7173xx Utilities – Fuel Oil
Includes all costs for the purchase and transportation of fuel oil used in the operation of the institution.
7174xx Utilities – Natural Gas/Propane Gas
Includes all costs for the purchase and delivery of natural gas or propane used in the operation of the institution.
7175xx Utilities – Water
Includes all costs for the purchase of water used in the operation of the institution.
7176xx Other Utilities Services
Includes all costs for the purchase other utilities not listed in the utilities account codes above used in the operation of the institution.
7191xx Rents – Non Real Estate
Includes expenditures for rental of equipment, furniture, meeting or exhibition halls by the day or week, post office box rentals, and rental of State owned aircraft.
Note: Payments on multiyear installment purchase agreements should be charged to Lease/Purchase Capital Outlay, Accounts 8181xx for Principal and 8182xx for Interest.
7192xx Operating Lease Payments
Includes payments for operating leases.
7201xx Insurance and Bonding
Includes fidelity bonds on employees and hazard coverage on real and personal property or liability coverage where required by statute.
Note: Personal liability coverage of employees should be recorded in Account 5541xx.
7211xx Claims and Indemnities
Includes payments for medical service claims, damage to private property, and damage claims for personal injuries.
Note: Workers’ Compensation insurance should be charged to Account 5561xx.
7221xx Direct Benefits – Medical Care/Public Assistance
Includes payments to or for qualified recipients in accordance with statutory and/or contractual authority.
7231xx College Work-Study Program
The total cost of the College Work-Study program shall be recorded under this account. The account may be further sub-divided as required to facilitate tracking of the various College Work-Study programs, such as on-campus versus off-campus, etc.
723190 Campus Work
Account to be used by Georgia College & State University, Georgia Institute of Technology, Georgia State University, and the University of Georgia for Programs to help students mitigate the effect of the 2011 Tuition Increase.
7241xx Grants to Counties & Cities
Payments made to local governmental units to fund services provided by such units in accordance with statutory and/or contractual authority.
7271xx Other Operating Expense
Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. May be subdivided to provide separate accountability of each type of cost incurred. Examples of costs included in this account are: aerial surveys; bank charges, clipping services; credit reports; evidence purchased; freight, express, and storage; linen service and outside laundry; promotion expense; subscriptions, dues, and registration fees; and tests.
Note: Account 7278xx must be used to record Other Operating Expense for Royalties.
727100 Other Operating Expense
Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts.
727110 Other Operating Expense – Registration
Includes all expenditures for registration activities.
727120 Other Operating Expense – Subscriptions
Includes all expenditures for subscriptions to periodicals.
727130 Other Operating Expense – Memberships
Includes all expenditures for memberships to professional and other organizations.
727140 Other Operating Expense – Other
Includes all expenditures for all other operating expenses.
727250 Advertising – Other than Employee Recruitment
Includes all expenditures for advertising not directly related to attracting personnel.
Note: This account should be used exclusively for Advertising – Other than Employee Recruitment beginning in FY2011.
727350 Advertising – Employee Recruitment
Includes all expenditures for advertising related to attracting personnel.
Note: This account should be used exclusively for Advertising – Employee Recruitment beginning in FY2011.
727700 Other Operating Expenses – Special Group Meals
Used to purchase meals for a group of employees when such employees may not be on travel status or otherwise eligible for payment for meals. This expenditure account should only be used for such meal purchases. Refer to Section 19.7 in this manual for more information.
7278xx Other Operating Expenses – Royalties
Includes all payments for royalties.
7281xx Bad Debt Expense
Expense for write-off of bad debts. This is limited by Georgia Code 50-16-18 to $3,000.
7331xx Software
Includes expenditures for electronic data processing pre-packaged software systems, or programs with or without long term product licensing agreements. Services for system design and/or programming of individualized software systems or programs should be charged to the appropriate Per Diem and Fees account.
Note: Software purchases or development costs exceeding the capitalization threshold should be capitalized. Refer to Section 7.10.3, Computer Software Capitalization Threshold, in this manual for further information.
7340xx Water, Timber & Mineral Rights and Easements Expense
Includes non-capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account.
734100 Water Rights
Includes non-capitalizable expense for water rights.
734200 Timber Rights
Includes non-capitalizable expense for timber rights.
734300 Mineral Rights
Includes non-capitalizable expense for mineral rights.
734400 Easements
Includes non-capitalizable expense for easements.
7350xx Patent & Trademark and Copyright Expense
Includes non-capitalizable expense for patent, trademark and copyright expense. This is a budgetary account.
735100 Patents
Includes non-capitalizable expense for patents.
735200 Trademarks
Includes non-capitaliable expense for trademarks.
735300 Copyrights
Includes non-capitaliable expense for copyrights.
7421xx Publications and Printing
Includes costs of publications required by statute or that are deemed necessary in providing services delivered within the scope of the institution’s authority. Includes all costs for printing billed by DOAS and any other costs for printing billed. Also includes cost of letterhead stationery, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter.
Note 1: Does not include cost of books, pamphlets, brochures, booklets, manuals, handbooks, etc., that are not published by the institution. These publications should be charged to Account 7141xx, Supplies and Materials.
Note 2: Books or volumes of books, if maintained in a library, should be charged to Account 8432xx, Library Collections.
Note 3: Subscriptions or subscription services should be charged to Account 7271xx, Other Operating Expenses.
7432xx Equipment Purchases – Small Value – Inventory
Includes equipment costing $3,000.00 or more, and less than $5,000.00. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is below $5,000.00.
7433xx Equipment Purchases – Sponsor Holds Title
Includes equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased. Also includes the cost of equipment required to be inventoried, such as guns and motor vehicles, if the cost is $3,000 or more, and less than $5,000, and purchased from sponsored funds where the sponsor retains title to the equipment purchased.
7442xx Information Technology Equipment Purchases – Small Value – Inventory
Includes Information Technology equipment costing more than $3,000.00, and less than $5,000.00.
7443xx Information Technology Equipment Purchases – Sponsor Holds Title
Includes cost of Information Technology equipment costing $3,000.00 or more, and less than $5000.00, purchased from sponsored funds where the sponsor retains title to the equipment purchased.
7481xx Real Estate Rentals
Includes monthly rentals and lease contracts for office space, warehousing, and storage other than Authority Lease Rental contracts. Costs of renovations and modifications of leased facilities would also be classified in this object class if such expenditures constitute rental payments in lease agreements. Account may be subdivided to show geographical location or other logical information.
7482xx Debt Service Retirement
Includes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt.
7483xx Authority Lease Rentals
This expense shall include funds expended in payment of Authority Lease Rentals.
751xxx Per Diem and Fees
Includes compensation and reimbursable expenses such as travel, postage, telephone, etc., for services rendered on a per diem, hourly, fee, or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be architects, attorneys, consultants or consulting firms, board members, physicians, engineers, temporary help secured from a private agency (Kelly Girls, Incorporated), etc. Services for system design and/or programming of computer software systems, billed directly to the agency and not through DOAS Information and Computer Service billings, should be charged to this account. **
Accounts will be further subdivided as follows:
751101 Architect
Payments of Per Diem and Fees to architects.
751102 Attorney
Payments of Per Diem and Fees to attorneys.
751103 Consultant
Payments of Per Diem and Fees to consultants/consulting firms.
751104 Engineer
Payments of Per Diem and Fees to engineers.
751105 Physician
Payments of Per Diem and Fees to physicians.
751106 Interpreters
Payments of Per Diem and Fees to interpreters.
751107 Veterinarian
Payments of Per Diem and Fees to veterinarians.
751108 Honorariums/Speakers
Payments of Per Diem and Fees individuals for honorariums or for payment for speeches.
751109 Information Technology Consultant
Payments of Per Diem and Fees to Information Technology consultants/consulting firms.
751110 Other Per Diems
Payments of Per Diem and Fees not categorized in other account codes, including “Board Member” per diems.
752100 Reimbursable Expense
Payments to reimburse for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees.
752200 Direct Expense
Payments made directly to vendors on behalf of individuals or corporations for expenses incurred in the execution of duties while performing services covered under the definition of Per Diem and Fees.
7531xx Contracts
Includes contracts with units of state or local governments, units of other USG institutions, authorities, public or private corporations, or private business firms. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements.
7532xx Information Technology Contracts
Includes contracts with units of State or local governments, units of the USG institutions, authorities, public or private corporations, or private business firms for Information Technology Contracts. Also included are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements.
7601xx Computer Charges – Other
Includes all expenditures for charges of a service bureau description for computer services, except those billings for computer charges from DOAS.
Note 1: Accounts 7601xx and 7602xx should be used to record computer charges only. Charges that relate to a computer, but are not charges for computer services of a service bureau description, should be made to their proper account. Examples of these computer-related charges are:
- Data telecommunications should be charged to 7718xx.
- Computer equipment purchases should be charged to 8433xx.
- Lease/purchases or installment purchases should be charged to 8181xx & 8182xx.
- Rentals of computer equipment should be charged to 7191xx.
- Computer maintenance service charges or charges for maintenance service agreements should be charged to 7151xx.
Note 2: Institutions MUST ensure that they are duly authorized to purchase computer equipment, to rent computer equipment, or to purchase computer maintenance contracts for themselves directly rather than through DOAS.
Note 3: No direct personal services charges arising from employees should be charged to these accounts.
Note 4: No direct Per Diem and Fee activity should be charged to these accounts.
7602xx Computer Charges – DOAS
Includes all expenditures made for computer charges on DOAS Information and Computer Services billings. NO other charges should be made to this account.
Note: Separate billings on DOAS Information and Computer Services billings identified as data telecommunications should be charged to Account 7718xx.
771100 Telecommunications – Local
Includes all charges for local service telecommunications.
771200 Telecommunications – Long Distance/GIST
Includes all charges for long distance telecommunications, whether billed from the Georgia Intrastate Telephone (GIST) system or a private company.
771300 Telecommunications – Cellular
Includes all charges for cellular phone service.
7714xx Telecommunications – Pager
Includes all charges for pager service.
7715xx Telecommunications – Radio
Includes all charges for radio service.
7716xx Telecommunications – Video (GSAMS)
Includes all charges for video services.
7717xx Telecommunications – Wire & Cable
Includes all charges for installation of wire and cable.
771800 Telecommunications – Data
Includes all charges for data telecommunications. Also includes any charges identified on DOAS Information and Computer Service billings for data telecommunications.
771900 Telecommunications – Other
Includes all other telecommunications expenditures.
7811xx Scholarships
Includes those amounts awarded students on the basis of scholastic achievement. Financial need may or may not be a determining factor. No service would be rendered, nor repayment made, for financial assistance classified in this account.
7821xx Fellowships
This subcategory includes grants-in-aid to graduate students. It does not include funds for which services to the institution must be rendered, such as payments for teaching.
7831xx Stipends
Includes payments to individuals under training grants that are intended to provide financial assistance during the period of training. Services are rendered by the trainee. This service is required of all students involved in the program.
Note: Stipends should not be used for payment to institutional employees for additional work. Institutional employees being compensated for assuming additional duties or performing work outside of the normal duties of the position should be paid by charging the appropriate Personal Services account.
7841xx Tuition
This account code is to be used only in situations where a grant or contract specifies payment of tuition as a part of the project budget.
7981xx Indirect Plant Overhead
Includes operating expense costs for operation and maintenance of physical plant that have been allocated and transferred to Auxiliary Enterprises. This account will house the expense credit in the Fund Group being relieved by the allocation and will house the expense debit in the Fund Group receiving the cost allocation.
7983xx Operating Expense – Allocated Costs
Includes operating expense costs (except plant operations) that have been allocated to other departments, such as auxiliary enterprises administration charges to operating units. This account will house the expense credit in the original department and will house the expense debit in the department(s) receiving the cost allocation.
799000 Control Account – Expense Error Budgetary Only
A control account for budgetary expense errors. *
* Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.
799990 Control Account – Expense Error
A control account for expense errors. *
* Note: This account is for institutions using the Travel & Expenses module in the GeorgiaFIRST model of the PeopleSoft Financials software.

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2.9.4 Equipment/Capital Outlay (8)

Code Description
8181xx Lease/Purchase – Principal
Includes the principal portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. *
Note: Items costing less than $5,000 should not be lease/purchased.
* Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization, in this manual.
8182xx Lease Purchase – Interest
Includes the interest portion of payments made on multi-year lease/purchase or installment purchase agreements. All equipment received for which charges are made to this account should be recorded in the institution’s inventory control system. *
*Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Process AM.020.060. Also refer to Section 7.0, Capitalization, in this manual.
818290 GSFIC Payback Bond Interest
Includes the interest portion of payments made on GSFIC payback bonds.
8340xx Water, Timber & Mineral Rights and Easements
Includes capitalizable expense for water rights, timber rights, mineral rights and easements. This is a budgetary account.
834100 Water Rights
Includes capitalizable expense for water rights.
834200 Timber Rights
Includes capitalizable expense for timber rights.
834300 Mineral Rights
Includes capitalizable expense for mineral rights.
834400 Easements
Includes capitalizable expense for easements.
8350xx Patent & Trademark and Copyright Expense
Includes capitalizable expense for patent, trademark and copyright expense. This is a budgetary account.
835100 Patents
Includes capitalizable expense for patents.
835200 Trademarks
Includes capitalizable expense for trademarks.
835300 Copyrights
Includes capitalizable expense for copyrights.
8331xx Software
Includes costs of software acquired and/or internally developed or modified solely to meet the institution’s internal needs. During the software’s development or modification, the institution must not have a substantive plan to market the software externally to other organizations.
8411xx Motor Vehicle Equipment Purchases
Includes automobiles, station wagons, vans, buses, motor homes, light duty trucks, and heavy-duty cargo carrying trucks. Aircraft or other motorized vehicles should be recorded in Account 8431xx, Equipment Purchases - Inventory.
8431xx Equipment Purchase – Inventory
Includes expenditures for a material item of a non-expendable nature, such as a movable unit of furniture or furnishings, an instrument or apparatus, a machine (including attachments), or an instructional skill training device. Can include a set of small articles whose parts are replaceable or repairable, while the whole retains its identity and utility over a period of time that is characteristic of and definable for items of its class. Also includes motorized vehicles not used on public roads; such as aircraft, boats, lawn mowers, farm tractors, road building equipment, etc. Items in this group, generally, should have a life expectancy of three years or more, cost $5,000 or more, and be controlled by a perpetual inventory record.
Note 1: All equipment purchases in this account must be inventoried in the institution’s inventory control system.*
* Note: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module. Institutions using the GeorgiaFIRST model of the PeopleSoft Financials software should refer to Business Processes AM020.010 through AM.020.014, AM020.040, and AM020.070.
Note 2: Computer Purchases should not be included in this account, but should be recorded in Account 8433xx (Computer Purchase).
8432xx Library Collections
Library Collections consist of Library Books and Reference Materials. Library reference materials are information sources other than books which include journals, periodicals, microforms, audio/visual media, computer-based information, manuscripts, maps, documents, and similar items which provide information essential to the learning process or which enhance the quality of academic, professional or research libraries.
8433xx Computer Purchases
Includes material electronic data processing items of a non-expendable nature, costing $5,000.00 or more. Items in this group would include, but not be limited to, computer mainframes, mini-computers, data storage units, printers, firmware, terminals, and personal computers.
84339x Other Information Technology Purchases
Includes all other capitalizable Information Technology Equipment purchases not included in 8433xx (Computer Purchases).
8434xx Capitalized Collections
Collections or individual items of significance that are owned by an institution which are not held for financial gain, but rather for public exhibition, education or research in furtherance of public service.
8501xx Land and Land Improvements
Land is the surface or crust of the earth, and is characterized as having an unlimited life. Land Improvements consist of betterments, site preparation, and site improvements (other than buildings) that ready land for its intended use. The costs associated with improvements to land are added to the cost of the land.
8601xx Buildings and Building Improvements
A building is a structure that is permanently attached to the land, has a roof, is partially or completely enclosed by walls, and is not intended to be transportable or moveable. Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both.
8701xx Facilities and Other Improvements
Includes assets (other than general use buildings) built, installed, or established to enhance the quality or facilitate the use of land for a particular purpose. Other Improvements are depreciable improvements made to a facility or to land that should be capitalized as a betterment if the improvement is at the capitalization threshold, or the expenditure increases the life or value of the asset by 25% of the original cost or life period.
8801xx Infrastructure
Infrastructure are long-lived capital assets that are normally stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Infrastructure assets are often linear and continuous in nature. Examples of Infrastructure are road systems, water systems, drainage systems, sewer systems, fiber optic and telephone distribution systems between buildings, and waterway systems.
8901xx Depreciation Expense
Used for writing off the annual portion of deterioration of capitalized equipment, building or land improvements. This charge is based on proration of the asset cost over its estimated life.

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2.9.5 Transfers (9)

Code Description
9111xx Transfers – Mandatory
Transfers to or from another fund group that are required by binding legal agreements.
9211xx Transfers – Non-Mandatory
Discretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement.
9511xx Allocated Overhead – Sponsored Agreements
Includes facilities and administrative overhead costs charged to sponsored agreements. The use of this account should be with appropriate debits and offsetting credits to allow reporting of these overhead costs to the grant agencies, but allow normal cost reporting (without the 9511xx costs) to the system office data warehouse and on annual reports.

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