Business Procedures Manual

Fiscal Affairs Division

2.9 General Ledger Accounts - Expenditure Accounts

2.9.1 Personal Services (5)

(Last Modified on February 23, 2021)

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.

Code Description
500000 Personal Services (Budgetary Acct – APPROP level)

Personal Services – Faculty (51)

510000 PERSONAL SERVICES – FACULTY

Code Description
511000 Salaries – Regular Faculty (Budgetary Acct - ORG level)
511100 Salaries – Regular Faculty
Includes all salaries for regular faculty.
512000 Salaries - Part-Time Faculty (Budgetary Acct - ORG level)
512100 Salaries – Part-Time Faculty
Includes all salaries for part-time faculty.
513000 Salaries - Summer Faculty (Budgetary Acct - ORG level)
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.
513400 Salaries – Summer Research
514000 Salaries – Faculty Overload (Budgetary Acct - ORG level)
514100 Salaries – Faculty Overload
To record faculty overload pay.
516000 Salaries - Other – Faculty (Budgetary Acct - ORG level)
516101 Personal Services – Vacation Payout – Faculty
Payments for faculty vacation payouts.
516110 Voluntary Separation Payout - Faculty
To record pay for faculty voluntary separation.
516150 Extra Pay – Faculty
Includes extra pay to faculty.
516200 Supplemental Pay – Retirement Eligible – Faculty
Includes supplemental pay for faculty that is retirement eligible.
516205 Admin Supplemental Pay – Retirement Eligible – AFA
516250 Supplemental Pay – Non-Retirement Eligible – Faculty
Includes supplemental pay for faculty that is not retirement eligible.
516255 Admin Supplemental Pay – Non-Retirement – AFN
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
521000 Salaries - Professional/Admin (Budgetary Acct - ORG level)
521100 Salaries – Professional/Administrative
Includes all salaries for professional and administrative employees.
522000 Salaries – Staff (Budgetary Acct - ORG level)
522100 Salaries – Staff
Includes all salaries or wages for staff employees.
522200 Additional Straight Time
Includes additional salary paid on a straight-time basis.
522805 Salaries – Staff – Overtime
Includes all overtime payments to staff employees.
523000 Salaries - Graduate Assistants (Budgetary Acct - ORG level)
523100 Salaries – Graduate Assistants
Includes all payments of salaries to graduate assistants.
524000 Salaries – Student Assistants (Budgetary Acct - ORG level)
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.
525000 Salaries - Casual Labor (Budgetary Acct - ORG level)
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 fee.
526000 Salaries - Other – Staff (Budgetary Acct - ORG level)
526101 Vacation Payout – Staff
526110 Voluntary Separation Payout - Staff
To record pay for staff voluntary separation.
526150 Extra Pay – Staff
526200 Supplemental Pay – Retirement Eligible - Staff
526250 Supplemental Pay – Non-Retirement Eligible - Staff
526300 Industry/Foundation Supplement - Staff
527000 President Allowance (Budgetary Acct - ORG level)
527101 President Allowance
Includes amounts paid to presidents who, as a condition of their employment, receive an institutional provided allowance other than housing. The payment of the allowance shall be made through the Payroll system.
528000 Housing Allowance (Budgetary Acct - ORG level)
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.
529000 Subsistence Allowance (Budgetary Acct - ORG level)
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 – DUAL EMPLOYMENT/BORROWED SERVICES

Code Description
539000 Personal Services – Dual Employment/Borrowed Services (Budgetary Acct - ORG level)
539100 Salaries – Dual Employment/Borrowed Services - Faculty
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, Dual Appointment, which is also referred to as Dual Employment, Joint Employment, or Borrowed Services, for further information.
539200 Salaries – Dual Employment/Borrowed Services - Staff

Personal Services – Compensated Absences (54)

540000 PERSONAL SERVICES – COMPENSATED ABSENCES

Code Description
541000 Compensated Absences (Budgetary Acct - ORG level)
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
551000 Employer Payroll Taxes (Budgetary Acct - ORG level)
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.
551650 Employer Payroll Tax – Other
552000 Retirement Systems (Budgetary Acct - ORG level)
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).
552350 Other Employee Retirement System (ERS) Retiree
This account will be utilized for ERS Retiree rehire cost and ERS forfeited leave payments/invoicing.
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.
552900 Pension Expense (GAAP ledger only)
Required by implementation of GASB 68, Accounting and Financial Reporting for Pensions; this account is used to record the difference between the prior year and current year pension liabilities as actuarially determined.
553000 Group Insurance (Budgetary Acct - ORG level)
553100 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.
553116 Group Health Insurance – Kaiser HMO
Includes employer’s share of the cost of the Kaiser HMO plan.
553123 Group Health Insurance – PPO Alternative
Includes employer’s share of the cost of the PPO Alternative plan.
553128 Group Health Insurance – High Deductible Alternative
Includes employer’s share of the cost of the High Deductible Alternative plan.
553129 Group Health Insurance - Medicare Exchange HRA
553140 Group Health Insurance – BCBS GRA Option
553180 Health Savings Account-Seed Fund
Includes contribution by employer to employee’s health savings account.
553200 OPEB Expense (Budgetary Acct - ORG level)
553201 Group Life Insurance – Basic Life – Regents
Includes employer’s share of the cost of the Board of Regents Basic Life insurance.
554000 Personal Insurance (Budgetary Acct - ORG level)
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.
555000 Unemployment Insurance (Budgetary Acct - ORG level)
555100 Unemployment Insurance
Includes payments made to Department of Labor either as contributory or reimbursable.
556000 Workers Compensation (Budgetary Acct - ORG level)
556100 Workers Compensation
Includes payments made to Department of Administrative Services Fiscal Division, Workers’ Compensation Trust Fund, for workers’ compensation insurance coverage for employees.
557000 Employee Tuition Expense (Budgetary Acct - ORG level)
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 per BOR Policy Manual Section 8.2.19, Tuition Assistance Program.
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 per BOR Policy Manual Section 8.2.19, Tuition Assistance Program. Institutions should show revenue (not contra-revenue) and fringe benefit expense to comply with GAAP reporting requirements.
558000 Dual Employment (Budgetary Acct - ORG level)
558500 Dual Employment/Borrowed Services
558539 Dual Employment/Borrowed Services Fringe

Personal Services – Other (56)

560000 PERSONAL SERVICES – OTHER

Code Description
560000 Legal Expenses (Budgetary Acct - ORG level)
560100 Tort Claims
Includes payments made to Department of Administrative Services Fiscal Division for the institution’s share of tort claims.
561000 Employee Testing (Budgetary Acct - ORG level)
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.
561410 Employee Suggestion Program Awards/Incentives
561420 Goal Based Incentive
561425 Well Being Program
561426 Well Being Reimbursement
561427 Employee Assistance Program
561430 Critical Hire Incentive
561440 Extraordinary Service Program Incentive
561500 Employee Car Allowance
Includes amounts for employee car allowance.
565000 Relocation Assistance (Budgetary Acct - ORG level)
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.
569000 Miscellaneous Personal Services (Budgetary Acct - ORG level)
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
598000 Personal Services – Allocated (Budgetary Acct - ORG level)
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 (Budgetary Acct - ORG level)
A suspense account for personal services expenses.
599500 HCM Clearing Account
A clearing account for payroll expense.

2.9.2 Travel (6)

(Last Modified on July 25, 2023)

Code Description
600000 Travel (Budgetary Acct – APPROP level)
641000 Travel – Employee (Budgetary Acct - ORG level)
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. This range of accounts would predominately be related to Athletic recruiting. If utilized for other recruiting purposes, the Institution should ensure activity is accounted for in order to separate athletic recruiting from other recruiting 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
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 – Dual Employment/Borrowed Services
Includes all travel expenses for employees related to Dual Employment/Borrowed Services situations.
641600 Travel - Employee/Team Post Season
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641610 Travel - Employee/Team Post Season - Ground Transportation
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641620 Travel - Employee/Team Post Season - Air Travel
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641630 Travel - Employee/Team Post Season - Meals
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641640 Travel - Employee/Team Post Season - Lodging
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641650 Travel - Employee/Team Post Season - Miscellaneous
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641660 Travel - Employee/Team Post Season - Rental Car
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
641670 Travel - Employee/Team Post Season - Parking
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651000 Travel – Non-Employee (Budgetary Acct - ORG level)
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/Athletics/Students
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.
651400 Non-Employee Grant Participant Travel
Includes all travel expenses for nonemployee grant participants when grant requires segregation of expenses.
6514xx Institution Discretion
651500 Travel – Non-Employee
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.
651600 Travel - Employee/Team Post Season
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651610 Travel - Employee/Team Post Season - Ground Transportation
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651620 Travel - Employee/Team Post Season - Air Travel
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651630 Travel - Employee/Team Post Season - Meals
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651640 Travel - Employee/Team Post Season - Lodging
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651650 Travel - Employee/Team Post Season - Miscellaneous
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651660 Travel - Employee/Team Post Season - Rental Car
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
651670 Travel - Employee/Team Post Season - Parking
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
698000 Travel – Allocations (Budgetary Acct - ORG level)
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.
6981xx Institution Discretion
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.
6983xx Institution Discretion

2.9.3 Operating Supplies & Expenses (7)

(Last Modified on July 31, 2023)

Code Description
700000 Operating Supplies & Expenses (Budgetary Acct – APPROP level)
702000 Purchases for Resale (Budgetary Acct - ORG level)
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.
7021xx Institution Discretion
703000 Cost of Goods Sold (Budgetary Acct - ORG level)
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.
7031xx Institution Discretion
704000 Cash Over/Short (Budgetary Acct - ORG level)
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.
7041xx Institution Discretion
712000 Motor Vehicle Expense (Budgetary Acct - ORG level)
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
7121xx Institution Discretion
714000 Supplies and Materials (Budgetary Acct - ORG level)
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.
7141xx Institution Discretion, except where standardized below
714101 Supplies and Materials - Office Supplies
714102 Supplies and Materials - Instructional/Lab Supplies
714103 Supplies and Materials - Paper
714104 Supplies and Materials - Copier Supplies
714105 Supplies and Materials - Furniture/Fixtures
714106 Printed Publications
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 (Non-Software)
714113 Supplies & Materials Expense – Books/E-Books
714114 Supplies & Materials Expense – IT Related
714115 Supplies & Materials Expense – Hazardous Material
714200 Supplies & Materials Expense – Exempt Clothing
714210 Supplies & Materials Expense – Non-Exempt Clothing
714300 Supplies & Materials Expense – Athletics
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714321 Supplies & Materials Expense – Athletic Uniforms
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714331 Supplies & Materials Expense – Athletic Sports Supplies
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
714351 Supplies & Materials Expense – Athletic Apparel
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
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.
715000 Repairs and Maintenance (Budgetary Acct - ORG level)
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.
7151xx Institution Discretion
715200 Repair and Replacement Contribution
Used to record renewal and replacement component of PPV lease payments. These amounts were previously recorded in 715100.
7152xx Institution Discretion
715300 Repairs and Maintenance Athletics
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
715301 Athletic Facility Grounds Maintenance/Supplies
To record expense for dirt, grass, seed, and other material and supply costs for athletic facility grounds that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
715900 Repair and Maintenance - Contracts
7159xx Institution Discretion
717000 Utilities (Budgetary Acct - ORG level)
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 – Garbage Service
Includes all costs for garbage service/collection of the institution.
717200 Utilities – Electricity
Includes all costs for the purchase of electricity used in the operation of the institution.
7172xx Institution Discretion
717300 Utilities – Fuel Oil
Includes all costs for the purchase and transportation of fuel oil used in the operation of the institution.
7173xx Institution Discretion
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.
7174xx Institution Discretion
717500 Utilities – Water
Includes all costs for the purchase of water used in the operation of the institution.
7175xx Institution Discretion
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.
7176xx Institution Discretion
717900 Other Utilities Services - Contracts
7179xx Institution Discretion
719000 Rents- Non-Real Estate (Budgetary Acct - ORG level)
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 multi-year installment purchase agreements should be charged to Lease/Purchase Capital Outlay Accounts 818100 for Principal and 818200 for Interest.
7191xx Institution Discretion, except where standardized below
719102 Rents-Non-Real Estate – Vehicles
719200 Operating Lease Payments – Non Real Estate
Includes payments for operating leases.
7192xx Institution Discretion
719301 Athletic Facilities Rental Expense
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
720000 Insurance and Bonding (Budgetary Acct - ORG level)
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.
7201xx Institution Discretion
720201 Athletic Medical Expenses & Insurance
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
721000 Claims and Indemnities (Budgetary Acct - ORG level)
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.
7211xx Institution Discretion
722000 Dir Ben-Med Care/Public Asst (Budgetary Acct - ORG level)
722100 Direct Benefits – Medical Care/Public Assistance
Includes payments to or for qualified recipients in accordance with statutory and/or contractual authority.
723000 College Work Study Program (Budgetary Acct - ORG level)
723100 College Work-Study Program
The total cost of the College Work-Study program shall be recorded under this account.
7231xx Institution Discretion
724000 Grants to Counties & Cities (Budgetary Acct - ORG level)
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.
725000 P3 Resident Assistance Program (Budgetary Acct - ORG level)
725100 P3 – Resident Assistance Program Expense
726000 Insurance Claims (Budgetary Acct - ORG level)
726100 Prescription Claims (USO Only)
726150 Prescription Refunds/Rebates (USO Only-Contra Account)
726175 Prescription Performance Guarantees (USO Only)
To track Prescription Performance Guarantees separately from other Prescription Claims expense.
726200 Health Insurance Claims (USO Only)
726250 Health Insurance Claims Refunds (USO Only-Contra Account)
726275 Health Claims Performance Guarantees (USO Only)
To track Health provider Performance Guarantee payments separately from Health Claims expense.
726300 Dental Claims (USO Only)
726375 Dental Claims Performance Guarantees (USO Only)
To track Dental provider Performance Guarantee payments separately from Dental Claims expense.
726400 Employer Contributions to RHBT (USO Only)
727000 Other Operating Expense (Budgetary Acct - ORG level)
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.
7271xx Institution Discretion, except where standardized below
727101 Accretion Expense
To record the cost associated with an increase in a liability such as Asset Retirement Obligations (ARO).
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 – Credit Card Related
727150 Other Operating Expense – Banking Related
727160 Dual Enrollment (DE) Book - Differential
727170 Other Operating Exp - Debt Collection Service Fees
727191 Student/P3 Refunds
727192 GPLS – Library Materials (USO Only)
727193 GPLS – Talking Book Centers (USO Only)
727194 GPLS – System Services Grants (USO Only)
727195 GPLS – Salary Payments (USO Only)
727196 GPLS – Other (USO Only)
727197 Other Miscellaneous Fines, Penalties, Claims and Judgements
7271xx Institution Discretion
727198 Operating Expense Related to Non-cash Gifts
Account should contain the expense related to non-capitalizable gifts of equipment or related noncash items.
727200 Advertising
727225 Advertising - Employee Recruitment
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.
727275 Advertising - Promotional Items
7272xx Institution Discretion
727500 Program Related Meals
727600 Athletics Game Day Operations - Other
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727610 Athletics Fund Raising/Marketing/Promotions Expense
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727613 Athletics - Team Registration
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727614 Athletics - Recruiting Registration
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727621 Athletics - Sports Camp Expenses
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727650 Athletics - Spirit Groups/Auxiliary Corps
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727660 Athletics - Dues
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
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, Employee Group Meals in this manual for more information.
7277xx Institution Discretion, except where standardized below
727710 Group Meals - Employees
727720 Group Meals - Non Employees
727730 Groups Meals - Students
7277xx Institution Discretion
727735 Group Meals - Athletic Recruiting - Non-Travel
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
727800 Other Operating Expenses – Royalties
Includes all payments for royalties.
7278xx Institution Discretion
728000 Bad Debt Expense (Budgetary Acct - ORG level)
728100 Bad Debt Expense – Non-Revenue
This bad debt expense is generated from non-revenue related uncollectible accounts receivable.
728200 Collection Fees
733000 Software (Budgetary Acct - ORG level)
733100 Software - Purchased
To record expenditures for pre-packaged software systems for electronic data processing that do not meet the capitalization threshold. Services for system design and/or programming of individualized software systems or programs should be charged to the appropriate Per Diem and Fees account. Software that fits this definition other than meeting the threshold for capitalization should be recorded in account 833100 Software. Refer to Section 7.10 Intangible Assets in this manual for further information regarding thresholds.
733101 Software - Renewals
733150 Software - Maintenance/Support
733200 Software - Leased
To record lease payments for Subscription Based IT Arrangements (SBITA’s) that do not meet the threshold for capitalization. SBITA’s that meet the threshold for capitalization should be recorded in accounts 818500 SBITA Principal and 818600 SBITA Interest Expense. Refer to Section 7.10 Intangible Assets in this manual for further information.
733900 Software - Contracts
To record payments other than lease payments associated with a software that are not capitalizable. This could include, but not limited to, maintenance, troubleshooting, and additional implementational activities. Refer to Section 7.10 Intangible Assets in this manual for further information.
734000 Water, Timber & Mineral Rights and Easements Expense (Budgetary Acct - ORG level)
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.
735000 Patent, Trademark & Copyright Expense (Budgetary Acct - ORG level)
735100 Patents
Includes non-capitalizable expense for patents.
735200 Trademarks
Includes non-capitalizable expense for trademarks.
735300 Copyrights
Includes non-capitalizable expense for copyrights.
742000 Publications and Printing (Budgetary Acct - ORG level)
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 is not published by the institution. These publications should be charged to the appropriate account in 7141xx Supplies and Materials.
Note 2: Books or volumes of books, if maintained in a library, should be charged to the appropriate account in 8432xx Library Collections.
Note 3: Subscriptions or subscription services should be charged to account 727120 Other Operating Expenses – Subscriptions.
743000 Equipment / Furniture Purchase – Small Value
743100 Equipment Purchase – Small Value – Non Inventory
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.
743220 Athletic Equipment – Small Value – Inventory
To be used for equipment costing $3,000.00 or more, and less than $5,000.00, that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
743300 Equipment Purchase- 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.
743400 Furniture/Fixtures- Small Value - Non Inventory
743500 Furniture/Fixtures- Small Value - Inventory
744000 Information Tech. Equip. Purchase – Small Value/Non Inventory (Budgetary Acct - ORG level)
744100 Information Tech Equipment Purchases – Small Value/Non Inventory
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.
745000 Library Collections - Noncapital (Budgetary Acct - ORG level)
745100 Library Collections Expense
To record expenses for library collections in which the vendor is not conveying control of the underlying asset, such as e-Books, software licenses, and rights to access, that are not permanently accessible/not perpetual.
748000 Rents - Real Estate (Budgetary Acct - ORG level)
748100 Real Estate Rentals – Operating Leases
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.
7481xx Institution Discretion, except where standardized below
748101 Real Estate Rental – Georgia Military College (USO Only)
748102 Real Estate Rentals (One Time Event)
748200 Debt Service Retirement – GSFIC Payback Bonds
Includes repayment of debt not reported on the institutions balance sheet, such as GSFIC debt.
751000 Per Diem and Fees (Budgetary Acct - ORG level)
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 to individuals for honorariums or 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.
751111 Subsistence – Grant Participant Support
Includes all subsistence for nonemployee grant participants when grant requires segregation of expenses.
751112 Grant Participant Support – Other
Includes all Other expenses for non-employee grant participants when grant requires segregation of expenses.
751113 Athletic Per Diem - Other
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
752000 Per Diem & Fees- Reimb & Direct Expense (Budgetary Acct - ORG level)
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.
7521xx Institution Discretion
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.
7522xx Institution Discretion
753000 Contracts (Budgetary Acct - ORG level)
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.
7531xx Institution Discretion, except where standardized below
753110 Contracts – Consultants
(The 715XXX range should be used instead to specify the area of Repair and Maintenance.)
753111 Contracts-Temporary Employment Services
753115 Contracts – Employee Recruitment
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
753180 Contracts – Fiber Optics
753181 Contracts – Security System
753182 Contracts – Financial Aid Services
753183 Contracts – Environmental Control/Hazardous Materials
753184 Contracts – Athletic Guarantee
753190 Contracts – Other
753195 Contracted Services – USG Global
This account should only be utilized by UWG and USO and only in Fund 10500 Tuition.
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.
7532xx Institution Discretion
753300 Contracts - Athletics
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753312 Contracts - Athletics Ground Transportation
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753313 Contracts - Athletics Fleet vehicle Rentals
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753350 Contracts - Athletics Health Safety
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753380 Contracts - Athletic Officials
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753381 Contracts - Athletic Security Services
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753384 Contracts - Athletic Guarantees Expense
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
753390 Contracts - Other Athletic
For expenses that will be included in Athletic Reporting, such as NCAA and NAIA reporting.
771000 Telecommunications (Budgetary Acct - ORG level)
771100 Telecommunications – Local
Includes all charges for local service telecommunications.
7711xx Institution Discretion
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.
7712xx Institution Discretion
771300 Telecommunications – Cellular
Includes all charges for cellular phone service.
7713xx Institution Discretion
771400 Telecommunications – Pager
Includes all charges for pager service.
7714xx Institution Discretion
771500 Telecommunications – Radio
Includes all charges for radio service.
7715xx Institution Discretion
771600 Telecommunications – Video
Includes all charges for video services.
7716xx Institution Discretion
771700 Telecommunications – TV Cable/Satellite Includes all charges for installation of TV Cable/Satellite.
7717xx Institution Discretion
771800 Telecommunications – Data
Includes all charges for data telecommunications. Also includes any charges identified on DOAS Information and Computer Service billings for data telecommunications.
7718xx Institution Discretion
771900 Telecommunications - Other
7719xx Institution Discretion
781000 Scholarships (Budgetary Acct - ORG level)
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.
7811xx Institution Discretion
781180 CARES ACT Grant Expense
For the expense of funds awarded in response to the CARES ACT due to COVID-19.
782000 Fellowships (Budgetary Acct - ORG level)
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.
7821xx Institution Discretion
783000 Stipends (Budgetary Acct - ORG level)
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.
7831xx Institution Discretion
783200 Stipends – Grant Participant Support
Includes all stipends for non-employee grant participants when grant requires segregation of expenses.
7832xx Institution Discretion
784000 Tuition (Budgetary Acct - ORG level)
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.
7841xx Institution Discretion
792000 Other Miscellaneous Expense – NonOperating (Budgetary Acct - ORG level)
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.
7921xx Institution Discretion
796000 Custodial Expenses (Budgetary Acct - ORG level)
The 796xxx accounts should only be utilized in Funds 60000 Custodial-Funds on Deposit and 61000 Custodial-Designated Scholarships
796100 Federal Scholarships and Other Student Support
796200 State Scholarships and Other Student Support
796207 State Scholarship-Dual Enrollment (DE)
796300 Other Scholarships and Other Student Support
796400 Clubs and Organizations
796410 P3 Expense (Funds 60000 and 61000 Only)
796420 Custodial Fund Administrative Expense (Funds 60000 and 61000 Only)
GASB requires administrative expense charged to fiduciary funds to be reported separately. If applicable, institutions should use this account to track administrative expenses charged to custodial and scholarship accounts in funds 60000 and 61000.
798000 Op Expenses – Allocations (Budgetary Acct - ORG level)
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.
7981xx Institution Discretion
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.
7983xx Institution Discretion
798500 P3 Operating Expense – Allocated Costs
Used to record the allocation of P3 Service Concession Arrangement proceeds to the institutions.
7985xx Institution Discretion
798600 Indirect Cost Expense
799000 Control Account - Expense Error (Budgetary Acct - ORG level)
7991xx Appropriations to Institutions (USO Only)
7992xx Appropriations to Institutions (USO Only)
7993xx Appropriations to Institutions (USO Only)
799990 Control Account – Expense Error
A control account for expense errors.

2.9.4 Equipment/Capital Outlay (8)

(Last Modified on February 21, 2023)

Code Description
800000 Purchase/Capital Outlay
818000 Lease/Purchase (Budgetary Acct - ORG level)
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 1: Items costing less than $5,000 should not be lease/purchased.
Note 2: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module.
Note 3: 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.
818190 Principal and Interest Debt Payments not related to Capital Assets
8181xx Institution Discretion
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 1: Institutions using the PeopleSoft Financials software will record this equipment in the Asset Management module.
Note 2: 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 Institution Discretion, except where standardized below
818290 GSFIC Payback Bond Interest
Includes the interest portion of payments made on GSFIC payback bonds.
818300 Lease Principal
To record the principal portion of payments made on Intangible Rights of Use (IRU) Leases that meet the threshold for capitalization.
818400 Lease Interest
To record the interest portion of payments made on Intangible Rights of Use (IRU) Leases that meet the threshold for capitalization.
818500 SBITA Principal
To record the principal portion of payments for Subscription Based IT Arrangements (SBITA’s) that meets the threshold for capitalization. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733200 Software - Leased.) Refer to Section 7.10 Intangible Assets in this manual for further information.
818600 SBITA Interest
To record the interest expense portion of payments for Subscription Based IT Arrangements (SBITA’s) that meets the threshold for capitalization. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733200 Software - Leased.) Refer to Section 7.10 Intangible Assets in this manual for further information.
833000 Software (Budgetary Acct - ORG level)
833100 Software
To record payments for software acquired and/or internally developed or modified solely to meet an institution’s internal needs and meets the threshold for capitalization. During the software’s development or modification, the institution must not have a substantive plan to market the software externally to other organizations. Software that does not meet the threshold for capitalization should be recorded in the expense account 733100 Software - Purchased. This account would not be used for Subscription Based IT Arrangements (SBITA’s). Refer to Section 7.10 Intangible Assets in this manual for further information.
8331xx Institution Discretion
833200 SBITA Capitalizable Expenses
To include initial implementation costs and payments made prior to the commencement term for Subscription Based IT Arrangements (SBITA) that meet the threshold for capitalization. This account is also used to record capitalizable costs related to increased functionality or efficiency after a SBITA asset is placed into service. (SBITA’s that fit this definition but do not meet the SBITA threshold for capitalization, should be recorded as an expense in account 733900 Software - Contracts.) Refer to Section 7.10 Intangible Assets in this manual for further information.
834000 Water, Timber & Mineral Rights and Easements (Budgetary Acct - ORG level)
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 (Budgetary Acct - ORG level)
Includes capitalizable expense for patent, trademark and copyright expense.
835100 Patents
Includes capitalizable expense for patents.
835200 Trademarks
Includes capitalizable expense for trademarks.
835300 Copyrights
Includes capitalizable expense for copyrights.
841000 Motor Vehicle Equipment Purchases (Budgetary Acct - ORG level)
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.
843000 Other Capital Purchases (Budgetary Acct - ORG level)
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/Asset Management-Assets documentation: 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).
843130 Equipment Purchases – Computers
843140 Equipment Purchases – Other
843141 Equipment Purchases – Sponsor Holds Title
8431xx Institution Discretion
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
8432xx Institution Discretion
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).
8433xx Institution Discretion
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.
850000 Land and Land Improvements (Budgetary Acct - ORG level)
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.
860000 Buildings and Building Improvements (Budgetary Acct - ORG level)
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.
870000 Facilities and Other Improvements (Budgetary Acct - ORG level)
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.
880000 Infrastructure (Budgetary Acct - ORG level)
880100 Infrastructure
Infrastructure includes 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.
890000 Depreciation Expense (Budgetary Acct - ORG level)
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.
890200 Financed Asset Depreciation
890300 Lease Amortization
To write-off the annual portion of capitalized Intangible Rights of Use (IRU) Leases.
890400 SBITA Amortization
To record the amortization expense of capitalized Subscription Based IT Arrangements (SBITA’s). Refer to Section 7.10 Intangible Assets in this manual for further information.
890900 Depreciation Expense-Prior Year

2.9.5 Transfers (9)

(Last Modified on April 9, 2021)

Code Description
900000 Transfers
911000 Transfers – Mandatory (Budgetary Acct - ORG level)
911100 Transfers – Mandatory
Transfers to or from another fund group that are required by binding legal agreements.
921000 Transfers- Non-Mandatory (Budgetary Acct - ORG level)
921100 Transfers – Non-Mandatory
Discretionary transfers to or from another fund group. These transfers are not required by a binding legal agreement.
921105 Prior Year Higher Education Emergency Relief Fund Expense (HEERF)
951000 Allocated OH- Sponsored Agreements (Budgetary Acct - ORG level)
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 off-setting 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.

Budgetary Compliance Reporting Accounts: The following accounts have been established for budgetary compliance reporting and should only be utilized in the BCRADJ Ledger.

Code Description
981100 BCR Prior Year Payables/Exp
981200 BCR Prior Year Rec/Rev
981250 Current Year Receivables
981300 BCR Incr/Decr in Inventory
981400 BCR Surplus Returned to Treas
981500 BCR Prior Year Ended
981550 BCR Current Year Ended
981600 BCR Pr Year Reserved Fund Bal
981700 BCR Mandatory Transfers
981800 BCR Non Mandatory Xfer
981900 BCR Other Additions/Deletions
981910 Carry Over per SAO

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