69xxxx: General Operating and Other Expenses

Search G/L Accts:

I. GENERAL

This series of G/L accounts should be used to record general operating and other expenses for which more appropriate G/L accounts have not been provided elsewhere.

 

II. G/L ACCOUNT DEFINITIONS

690100 Interdepartmental Services Expense (Valid For: DUHS, Univ)
This G/L account should be charged for services billed to a department by another non-service component performing the services if there is not a more appropriate G/L account. It should not be used for external expenditures. Examples: shared equipment usage, miscellaneous lab services.
690161 Institutional Review Board Fee (Valid For: Univ)
690170 Interdepartmental Expense (Valid For: Central Use Only)
690200 Advertising and Publicity (Valid For: DUHS, Univ)
This G/L account should be used for costs incurred in promoting and advertising Duke and its related activities (such as athletic events, special programs, educational promotions, etc.) through newsprint, radio, television, internet, etc.
690201 Corporate Sponsorships (Valid For: DH, DRH, DHRH, DUHS, DUAP, DUHS Corporate Finance)
Used to distinquish between media advertising and sponsorships.
690300 Administrative Services: Building Facilities (Valid For: DUHS, Univ)
This G/L account is used to record administrative and fundraising expenditures on construction projects so that these costs can be isolated from capitalizable costs.
690400 Audit Fees (Valid For: DUHS, Univ)
This G/L account should be used to record charges for financial audit services rendered to Duke by public accounting firms. Management consulting services rendered by public accounting firms should be charged to the appropriate 6916** G/L account.
690401 Tax Preparation Fees (Valid For: DUHS)
690500 Reserve Adjustments (Valid For: DUHS, Univ)
This G/L account is used to recognize expense from actuarially determined estimation of insurance reserves for indemnity and allocated loss adjustments.
690600 Association Dues, Membership, and Certification Fees (Valid For: Univ, DUHS)
This G/L account should be used for dues and fees for memberships in professional organizations and societies, and for professional licensing and certification fees. All payments for memberships and dues must be approved by a Dean, Director or senior department administrator. Professional licensing and certification fees do not require officer approval.
690661 Dues Sharing Payments (Valid For: Univ)
To differentiate dues sharing payments to societies from membership dues.
690700 Attorney Collection Fees (Valid For: DUHS, Univ)
This G/L account should be used for commissions paid to attorneys for amounts collected on delinquent loans and other receivables owed to Duke.
690800 Legal Fees (Valid For: DUHS, Univ)
This G/L account should be used to record legal services, expenses of witnesses, court costs, etc. incurred in any legal action involving Duke.
690801 Legal Fees: Debt Financing (Valid For: DUHS, Univ)
To account separately for legal fees associated with Debt Financing
690900 Bad Debts Assigned to Federal Government (Valid For: DUHS, Univ)
This G/L account represents Perkins/National Direct Student Loans deemed uncollectable and assigned back to the Federal Government.
691000 Bad Debt Accrued Expense (Valid For: DUHS, Univ)
This G/L account should be charged each fiscal month with a provision for anticipated losses on accounts and notes receivable
691001 Bad Debt Expense: (Outpatient) (Valid For: DUHS)
691002 Bad Debt Expense: Emergency Room (Valid For: DUHS)
691003 Bad Debt Expense: Non-Patient Accounting System (Valid For: DUHS)
691005 Bad Debt Expense - Accounts Receivable (Valid For: Treasury Operations)
Account will be used to charge off uncollectable invoices created through the A/R system in SAP.
691100 Bad Debt Expense: Contra (Valid For: DUHS, Univ)
This G/L account should be credited when accounts receivable which were previously written off are collected, so that collection results can be separately identified.
691101 Bad Debt Expense (Inpatient) (Valid For: DUHS)
691102 Bad Debt Expense (Outpatient) (Valid For: DUHS)
691103 Bad Debt Late Revenue (Valid For: DUAP)
This GL is used for new accounting format for DPC late revenue.
691105 Bad Deb Contra - Accounts Receivable (Valid For: Treasury Operations)
Account is used to record amounts collected on invoices created through the A/R system in SAP which were previously charged off.
691200 Bond Redemption (Valid For: DUHS, Univ)
This G/L account should be charged each fiscal month with a provision for the redemption of outstanding bonds issued by Duke.
691300 Staff Resource Unit: Nursing (Valid For: DUHS, Univ)
This G/L account represents the costs of Staff Resource Unit Staff Nurses, Licensed Practical Nurses, and Nursing Care Assistants used by a Hospital department.
691400 Coal (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of coal consumed for heating or power generation.
691500 Collection Agency Fees (Valid For: DUHS, Univ)
This G/L account should be used for payments made to collection agencies for the collection of accounts assigned to them. These fees usually represent certain prearranged percentages of the gross amounts collected.
691566 Student Accounts Coll Agency Fees (Valid For: Univ)
To isolate and track fees paid to outside agencies for collection of delinquent student accounts.
691600 Contract Work (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of services performed by outside organizations in accordance with a contract between Duke and the outside organization. The 6916** accounts should be used only when a more appropriate account is not available. (ex. any contract work related to entertainment or a social event should be coded to 693200.) Payments to individuals should NOT be charged to a 6916** G/L account. On restricted funds: this G/L account should be used to record the first $25,000 paid (regardless of the total amount awarded) to an outside institution that is performing subcontract/grant work under a contract/grant awarded to Duke University. When paying for the portion of each sub-award in excess of $25,000, use G/L account 697100.
691601 Service Master Contract (Valid For: DUHS)
691602 Contract Work: Housekeeping (Valid For: DUHS)
691603 Contract Work: Lithotripsy (Valid For: DUHS)
691604 Contract Work: Medical Records Expense (Valid For: DUHS)
691605 Contract Work: Security Services (Valid For: DUHS)
691606 Contract Work: Transcription Services (Valid For: Univ, DUHS)
691607 Contract Work: Waste Disposal Medical (Valid For: DUHS)
691608 Contract Work: Waste Disposal General (Valid For: DUHS)
691609 Contract Work: Ground Maintenance (Valid For: DUHS)
691610 Contract Work: Debt Financing (Valid For: DUHS, Univ)
To account separately for contract work associated with Debt Financing
691611 Contract Management (Valid For: DUHS, Univ)
691612 Contractor Labor: Physical Plant (Valid For: DUHS, Univ)
691613 Contract Work: Actuarial Services (Valid For: DUHS)
691614 Contract Work: Program Management (Valid For: DUHS)
691615 Contract Work: Consulting (Valid For: Univ, DUHS)
691616 Contract Work: Labs (Valid For: DUHS, Univ)
691617 Contract Work: Laboratory Send Outs (Valid For: DUHS)
691618 Contract Work: PDC Medical Directors (Valid For: DUHS)
691620 Contract Work: Aramark Reimbursement (Valid For: DUHS)
To record the reimbursement of salary and fringe expenses by Aramark
691621 PDC: Contract Labor (Valid For: DUHS)
To record expenses paid toe the PDC for Salary and Fringe Benefits related to compensation agreements
691622 Contract Work: PRMO (Valid For: DUHS)
691623 Contract Work: Pre-Transplant (Valid For: DUHS)
The purpose of this account is to segregate contract work expense that is incurred during the pre-transplant phases of care. In accordance with the Medicare Cost Report guidelines, this expense is classified as an allowable expense.
691624 Contract Work - Design (Valid For: Univ)
This account should be used to record and maintain all contract work costs associated with the design of DUP books and journals.
691625 Contract Work - Production (Valid For: Univ)
This account should be used to record and maintain all contract work costs associated with the production of DUP books and journals.
691626 Contract Work - Editing (Valid For: Univ)
This account should be used to record and maintain all contract work costs associated with the editing of DUP books and journals.
691627 Contract Work - Marketing (Valid For: Univ)
This account should be used to record and maintain all contract work costs associated with the marketing of DUP books and journals.
691628 Contract Management - MCEO (Valid For: All)
This G/L account should be used when calculating overhead for internal orders.
691629 Outside Service Agreements (OSA) (Valid For: Univ)
This GL is used to separately account for outside service agreements with organizations.  If the OSA is with an individual, use GL 622029.
691631 PDC Duke Cancer Institute Contract Labor (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This GL is used by DUHS to account for contract labor expenses paid to the PDC in association with and under contractual obligation for the Duke Cancer Institute.
691632 PDC Duke Cancer Institute Contract Overhead (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This GL is used by DUHS to account for overhead expenses paid to the PDC in association with and under contractual obligation for the Duke Cancer Institute.
691633 PDC Duke Cancer Institute Reinvestment (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This GL is used to account for expenses paid to the PDC for the DCI Reinvestment /Process Improvement in association with and under contractual obligation for the Duke Cancer Institute.
691634 Contract Labor MD only wRVU Additional Compensation (Valid For: DH, DHRH)
Used to separately account for expenses associated with the DCI contract specific to MD only wRVUs in excess of expected amount.
691638 PDC Duke Cancer Institute Medical Director (Valid For: DH, DRH, DHRH, DUHS, DUAP)
This GL is used by DUHs to account for expenses paid to the PDC for Medical Director services in associaition with and under contractual obligation for the Duke Cancer Institute.
691641 Subcontract: Sal & Wages (Valid For: CHAVI)
691642 Subcontract: Fringe Benefits (Valid For: CHAVI)
691643 Subcontract: Consultants (Valid For: CHAVI)
691644 Subcontract: Experimental Subjects (Valid For: CHAVI)
691645 Subcontract: Lab & Res Supplies and Materials (Valid For: CHAVI)
691646 Subcontract: Publication Expense (Valid For: CHAVI)
691647 Subcontract: Capital Equipment (Valid For: CHAVI)
691648 Subcontract: Other Direct Costs (Valid For: CHAVI)
691649 Subcontract: Outpatient Care (Valid For: CHAVI)
691650 Subcontract: Travel & Living Exp - Domestic (Valid For: CHAVI)
691651 Subcontract: Travel & Living Exp - Foreign (Valid For: CHAVI)
691652 Subcontract: Cost Sharing Salaries & Benefits (Valid For: CHAVI)
691653 Subcontract: Cost Sharing Capital Equipment (Valid For: CHAVI)
691654 Subcontract: Cost Sharing Other (Valid For: CHAVI)
691655 Subcontract: Stipends (Valid For: CHAVI)
691656 Subcontract: Tuition and Fees (Valid For: CHAVI)
691657 Subcontract: Trainee Travel (Valid For: CHAVI)
691658 Subcontract: Indirect costs (Valid For: CHAVI)
691659 Subcontract: Other Cost without F&A (Valid For: CHAVI)
691660 Subrecipient Payment $25,000 or Less (Valid For: Sponsored Programs Only)
To distinguish between subcontract payments that are paid through the Office of Sponsored Programs and those processed directly by departments. Unauthorized charges to this G/L account will be written off by Sponsored Programs to the Department's discretionary code.
691661 Profit Sharing Payments (Valid For: Univ)
To differentiate dues sharing payments to societies from membership dues.
691662 Contract Work - Journals Editorial (Valid For: Univ)
To record expenses that are related to the Editorial Office Support for Duke Press Journals.
691669 Allocation for Prof & Purch Services (Valid For: DUHS, Univ)
These accounts would contain the debits and credits for any allocations that are recorded between two or more departments. These allocations would represent the services purchased by one department but utilized by another department. These accounts would net zero across the University.
691670 Contract Work: Physical Plant (Valid For: Central Use Only)
691675 Subcontract: Animal Cost without F&A (Valid For: CHAVI)
Used to separately account for expenses associated with animal costs for the CHAVI area.
691700 Continuing Education/Training Expenses (Valid For: DUHS, Univ)
This represents the cost of attending training programs, conferences (registration fees), seminars, college courses or other continuing education classes in which an overnight stay is not involved. For Duke to pay these costs there must be some anticipated benefit to Duke. When using this G/L account (expense type Continuing Education) on a Miscellaneous Reimbursement Form, include the name of the person who attended and the purpose for attending this continuing education program. Note: Registration fees for attending a conference involving overnight travel can be charged along with transportation, hotel, and meals to the travel G/L accounts (698600, 698700, 699000, or 699100) using expense types REG, REGP, RED, or REDP.
691705 NSC Defensive Driving Course Expenses (Valid For: Univ, Treasury Operations)
Account is used to record costs of the NSC Defensive Driver course which is required by the OESO Vehicle Saftey Training policy.
691769 Continuing Educ/Trng Expense Charge Back to Budgeted Cost Center (Valid For: Closed)
691770 Training Classes/Continuing Education (Valid For: Central Use Only)
Secondary Cost Element - no direct postings.
691800 Contributions and Prizes (Valid For: DUHS, Univ)
This G/L account should be used to record contributions made by Duke to outside organizations and prizes given in recognition of retirement or achievement, such as to a student presenting the best paper in a competition. Contributions over a nominal value (e.g., $25) must be authorized by a senior administrative officer or dean.
691801 Organizational Charitable Gifts (Valid For: DUHS)
691802 Charitable Gifts (Valid For: DUHS)
691803 Prizes (Valid For: Closed)
691804 Community Goods Contribution (Valid For: Univ, DUHS)
This G/L account should be used to track intercompany contributions.
691819 Prof Liability: Media (Valid For: DUHS)
691900 Cable TV Bulk Charge (Valid For: DUHS, Univ)
This G/L account represents the fee paid by Tele/Video for cable TV service for Duke University.
692000 Cable TV Charge (Valid For: DUHS, Univ)
This G/L account should be used by Tele/Video to bill Duke departments for cable TV service.
692100 Data Processing: Outside Services (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of data processing services provided by external computing sources.
692200 Data Processing: Other University Computing Services (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of data processing services performed by data processing units at Duke for other departments of Duke.
692300 Reserve For Betterments (Valid For: DUHS, Univ)
This G/L account should be charged each fiscal month with a provision for future replacement, obsolescence, and additions of capital equipment. The amount charged here is credited to the 7****** betterments reserve WBS element.
692400 Depreciation: Buildings/Land Improvements (Valid For: DUHS, Univ)
This G/L account should be charged each fiscal month with a provision for deterioration of buildings/land improvements. The charge is based on the proration of the assets' cost over their estimated life.
692401 Depreciation: Buildings/Land Improvements (Valid For: DUHS, Univ)
692402 Depreciation Expense: FIN47 (Valid For: Financial Accounting & GAAP Reporting , DUHS Corporate Finance)
692500 Depreciation: Equipment (Valid For: DUHS, Univ)
This G/L account should be charged each fiscal month with a provision for wear and tear and obsolescence resulting from the use of capital equipment. The charge is based on the proration of the assets' cost over their estimated years of life.
692501 Depreciation: Equipment (Valid For: DUHS, Univ)
692600 Dorm Charges/Housing/Board: Outside Duke (Valid For: DUHS, Univ)
This G/L account should be charged with room and board charges (not paid to Duke) in situations such as: students on Duke Abroad Programs, visiting lecturers and research personnel at Duke University Marine Lab, etc.
692700 Employment Agency Contract Payments (Valid For: DUHS, Univ)
Represents payments to external agencies for temporary employees.
692701 Duke Temporary Services (799100 equivalent for the Health System) (Valid For: DUHS)
692702 Duke Student Services (Valid For: DUHS)
692703 Employee Agency Contract Payments: Specific (Valid For: DUHS)
To track dollars in the Agency Database in the Hospital Finance office.
692704 PDC: Contract Temporary Labor (Valid For: DUHS)
This account will enable the user to specifically identify expense paid to the PDC for salary and fringe reimbursement related to compensation agreements.
692710 External Services - Duke Invoiced (Valid For: DH, DRH, DHRH, Univ, DUHS, DUAP)
692800 Interview and Recruiting Expense (Valid For: DUHS, Univ)
This G/L account should be used to record all expenses incurred by prospective employees of Duke in connection with job interviews, including meals, lodging and travel. However, any meal where alcoholic beverages are served must be charged in total, to account 693200. Advertisements placed for recruiting employees should also be charged here. The Athletic Association uses this code to record recruiting expenditures.
692900 Entry and Examination Fees (Valid For: DUHS, Univ)
This G/L account should be used for entry fees for athletic meetings, exhibits, examinations, or written material for contests. Abstract submission fees and "page" fees paid to Journals to print articles should also be charged to this code.
693000 Employee Relocation Expense (Valid For: DUHS, Univ)
(Reportable on Form W-2) This G/L account should be used to record payments for moving and relocation expenses of new employees or employees who are relocating for sabbaticals or special leaves. Relocation expenses should be reimbursed to an employee using the Travel Expense Form, ensuring that the trip activity type indicates relocation. See GAP 200.022 Travel Expenses.
693001 Relocation Expenses-Non-Employee (Valid For: DUHS)
693100 Direct Mail Marketing Expenses (Valid For: DUHS, Univ)
This G/L account was established to track expenses incurred in the direct mail marketing of Duke products such as Duke Press Journals.
693200 Public Relations and Social Expenses (Valid For: Univ, DUHS)

This account is used to record the cost of (1) all activities for the purpose of public relations, development, fund raising, promotional, etc., (2) all expenses where purpose is entertainment, (3) all expenses related to memberships or dues to social clubs, token gifts, social functions or social hours, recreational activities, seasonal parties, and (4) meals and lodging for visiting dignitaries, officials, etc. Meals of a "casual" nature (i.e., not preplanned, no agenda, or no specific business objectives) should be charged here. Any function or meals where alcoholic beverages are served must be charged in total, to account 693200.
These costs are not allowable, either directly or indirectly, in support of Federal programs and therefore are excludable from Federal grants and/or contracts and indirect costs.
Note 1:  A meal or food related expense served as part of an approved research function (served to research participants or human subjects) is classified as 6960 Meetings: Business Related.

Note 2:  A non-meal related expenses, such as cash or goods provided to research participants as an incentive during an approved research function, is classified as 622500 Experimental Subjects and Blood Donors.

693250 Public Relations/Social Expense Tax Already Invoiced (Valid For: DUHS, Univ)
Charges to be posted to this G/L are those on which sales tax was paid at the time of purchase, such as hotel, restaurant, and catering expenses.
693261 Aramark Meals IRI (Valid For: DUHS, Univ)
693262 Aramark Meal Passes (Valid For: DUHS, Univ)
693263 Public Relations: Editorial (Valid For: Univ)
693264 Public Relations: Production (Valid For: Univ)
693265 Public Relations: Marketing (Valid For: DH, DRH, DHRH, Univ, DUHS)
693300 Radiology Float (Valid For: DUHS, Univ)
This G/L account represents the cost of personnel floated between Radiology WBS elements (NOT PAYROLL COST).
693400 Equipment Rentals (Valid For: DUHS, Univ)
This G/L account should be used for all equipment rental expenses. Some examples are: automobiles, heavy equipment, equipment for medical usage, office machinery, office equipment, etc.
693460 Kinetic Concepts Incorporated (KCI) Equipment Rental Expense (Valid For: DUHS)
To record rental expenses for KCI wound vacs used for patient care.
693461 Specialty Bed Rental Expense (Valid For: DUHS)
To segregate the costs associated with using specialty beds so that costs are appropriately allocated to patient encounters in T2 and so that management can track specialty bed use each month.
693600 Freight, Express and Postage (Valid For: DUHS, Univ)
This G/L account should be used to record in-bound or out-bound freight, parcel post, fax charges, express, stamps, special delivery or registered mail charges, etc. However, shipping related to the purchase of materials, equipment, etc. should be considered as part of the acquisition cost of the item and when practical, charged to the same expense G/L accounts as the cost of the materials, equipment, etc.
693601 Freight, Express & Postage (MM) (Valid For: Materials Management Only)
693630 Freight: Production Freight (Valid For: Univ)
693663 Freight: Editorial Freight (Valid For: Univ)
693665 Freight: Marketing Freight (Valid For: Univ)
693700 Chilled Water (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of chilled water expenses incurred by the University.
693701 Steam (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of steam expenses incurred by the University.
693702 Storm Water (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of storm water expenses incurred by the University.
693703 Emergency Power Utility (Valid For: Univ, DUHS)
This GL account should be used to record the cost of emergency power charged out from the University. (created for FY2015 budget)
693704 Hot Water Utility (Valid For: Univ, DUHS)
This GL account should be used to record the cost of hot water utility charged out from the University. (created for FY2015 budget)
693800 Gas, Fuel Oil and Heating Charges (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of gas and fuel oil used for cooking or heating purposes.
693801 Natural Gas: PSNC (Valid For: Univ)
693802 Fuel/Diesel Oil (Valid For: Univ)
693803 Propane (Valid For: Univ)
694000 Groundskeeping (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of groundskeeping services.
694200 Hospitalization (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of medical services rendered to inpatients of Duke Hospital for which a component of Duke has assumed responsibility.
694201 Physician Payment: Worker's Compensation (Valid For: DUHS)
694202 Employee Payment: Worker's Compensation (Valid For: DUHS)
694203 Hospitalization: Out of Network (Valid For: DUHS)
694210 Duke Hospice Nursing Home Room and Board (Valid For: DUHS)
This GL is used to record the pass-through of nursing home room and board for Medicaid Hospice patients.
694300 Reserve for Minor Acquisition Betterments (Valid For: DUHS, Univ)
This code should be charged with replacement, obsolescence and addition of minor acquisitions ($ 5,000 or less). The amount charged here is credited to a 4****** reserve cost center.
694400 Housekeeping (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of housekeeping services, including maid and janitorial services, trash and garbage collection, etc.
694600 Indirect Costs: Full Cost (Valid For: Sponsored Programs Only, )
This G/L account is used to record indirect costs incurred by Duke University in the general administration and operation of sponsored projects which are charged to the project. For federally funded projects, the rate charged is the DHHS negotiated rate.
694700 Non-Capital Property Losses: Insurance Recovery (Valid For: DUHS, Univ)
This G/L account should be used to record insurance recovery from loss or damage of non-capital property. It should be used with cost centers (1**) and not with plant WBS elements (7**). For all insurance recoveries on plant WBS elements, use G/L account 668400.
694800 Insurance (Valid For: DUHS, Univ)
This G/L account should be used to record the cost including malpractice and liability insurance purchased by Duke for its property, operations and activities. This G/L account should NOT be used to record the cost of insurance applicable to employees, e.g., worker's compensation, group life insurance, etc.
694801 Claims Provision Expense (Valid For: DUHS)
694802 Disability (Valid For: DUHS, Univ)
694803 Health (Valid For: DUHS, Univ)
694810 Medical Malpractice (Valid For: DUHS, Univ)
694811 Medical Malpractice: Reinsurance (Valid For: DUHS, Univ)
694812 Professional Liability: Media (Valid For: DUHS, Univ)
694813 DCC Privacy/Cyber Insurance (Valid For: DH, DRH, DHRH, Univ, DUHS, DUAP)
This GL is used to separately identify insurance expenses related to the new Privacy/Cyber DCC cell.
694814 DCC International Insurance (Valid For: DH, DRH, DHRH, Univ, DUHS, DUAP)
This GL is used to separately identify insurance expense related to the International DCC cell.
694819 Professional Liability: Lawyers (Valid For: DUHS, Univ)
694820 General Liability (Valid For: DUHS, Univ)
694821 Accidental Death & Dismemberment (AD&D) (Valid For: DUHS, Univ)
694822 Pollution Liability (Valid For: DUHS, Univ)
694825 Umbrella Liability (Valid For: DUHS, Univ)
694828 Directors & Officers: Non-Profit (Valid For: DUHS, Univ)
694829 Directors & Officers: For-Profit (Valid For: DUHS, Univ)
694830 Automobile Liability (Valid For: DUHS, Univ)
694831 Wet Marine: Protection & Liability (Valid For: DUHS, Univ)
694832 Wet Marine: Hull (Valid For: DUHS, Univ)
694835 Property (Valid For: DUHS, Univ)
694840 Aircraft Liability (Valid For: DUHS, Univ)
694841 Life Flight: Primary (Valid For: DUHS, Univ)
694842 Life Flight: Excess (Valid For: DUHS, Univ)
694850 Bonds: Surety (Valid For: DUHS, Univ)
694851 Bonds: License/Permit (Valid For: DUHS, Univ)
694852 Bonds: Construction (Valid For: DUHS, Univ)
694853 Bonds: Appeals (Valid For: DUHS, Univ)
694854 Bonds: Tax (Valid For: DUHS, Univ)
694858 Crime/Fiduciary Liability (Valid For: DUHS, Univ)
694860 Travel/Accident: Employees (Valid For: DUHS, Univ)
694861 Life Flight (Valid For: DUHS, Univ)
694863 Travel/Accident: Sabbatical (Valid For: DUHS, Univ)
694864 Medical Evacuation and Repatriation Insurance (Valid For: DUHS, Univ)
694865 Excess Workers-Compensation (Valid For: DUHS, Univ)
694880 Property (Valid For: Closed)
694890 Directors & Officers: Non-Profit (Valid For: Closed)
694891 Directors & Officers: For Profit (Valid For: Closed)
694900 Insurance: Other (Valid For: DUHS, Univ)
This G/L account represents the reimbursement amount to Duke from the Medical Center for health insurance coverage to House Staff members. This G/L account is also used to pay health insurance to non-Duke employees on NIH training grants.
695000 Interest Expense: External (Valid For: DUHS, Univ)
This G/L account should be used to record all interest payments and accruals of interest expense applicable to bonds, notes and other outstanding indebtedness incurred by Duke from sources not associated with Duke.
695001 Interest Expense: Long Term Liability (Valid For: DUHS)
695002 Interest Expense (Valid For: External Reporting Only)
To adjust interest expense to a 5-4-4 basis.
695009 FIN47 Accretion Expense (Valid For: Financial Accounting & GAAP Reporting , DUHS Corporate Finance)
Year end entries.
695062 Liquidity & Remarketing Fees (Valid For: DUHS)
695063 Remarketing Fees (Valid For: DUHS)
This account should be used to record liquidity and remarketing fees related to bond issuances.
695100 Interest Expense: Internal (Valid For: Investment Office Only )
This G/L account is used to record all internal interest charges, including overdraft charges and indebtedness between areas of Duke.
695101 Interest subvention (Valid For: Univ)
To account for interest subvention on internal loans
695102 Internal Loan – Interest Expense (Valid For: Univ)
695200 Laundry (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of cleaning and maintaining linens, tablecloths, uniforms, special clothing, etc., used in connection with Duke services and activities.
695201 Laundry (MM) (Valid For: Materials Management Only)
695300 Clinical Laboratory Services (Valid For: DUHS, Univ)
This G/L account is used to record charges for laboratory charges from University Clinical Laboratory services components.
695301 Clinical Lab Recharges (Valid For: DH, DRH, DHRH)
To record clinical lab recharge transfers between the Health System and School of Medicine
695400 Light and Power (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of electricity incurred by Duke.
695500 Amortization of Deferred Bond Issue Cost and Discount/Premium on Bond Payable (Valid For: DUHS, Univ)
This G/L account is used to record the amortization of costs associated with the issuance of Bonds and amortization of any premium or discount on Bond liabilities.
695501 Amortization of Goodwill (Valid For: DUHS, Univ)
695502 Bond Amortizations (Valid For: External Reporting Only)
Adjust all amortization related to Bond Issue Costs and Discounts to a 5-4-4 basis similar to those that were set up for Bond Interest. This is to keep these accounts separate from the accounts that Duke uses to post the related amortization expense on a calendar month basis.
695600 Losses, Damages and Other Write-Offs (Valid For: DUHS, Univ)
This G/L account should be used to record miscellaneous losses and write-offs for which no reserve account has been established. Examples include laundry loss and damage, inventory write-offs, collection overages and shortages, uncollectible damage losses, and student loans relieved by services.
695601 Losses, Damages & Other Write-Offs (AM) (Valid For: Asset Management Only)
695602 FAS 121 Impairment Write-Off (Valid For: DUHS)
695603 Material Services Miscellaneous Vendor Entries/Write-Offs (Valid For: DUHS)
To record miscellaneous unanticipated vendor entries (credits and debits)for prior year transactions, Hospital Assist write-offs, and stolen patient care equipment write-offs.
695604 Inventory Losses, Damages & Other Write-Offs (Valid For: DUHS, Univ)
695605 Inventory Gain/Loss From Revaluation (Valid For: DUHS, Univ)
695606 Write-Off of Investment in Subsidiaries (Valid For: DUHS)
695607 Loss on Discontinued Operations (Valid For: DUHS)
695608 Loss on Extinguishment of Debt (Valid For: DUHS, Univ)
695661 Tuition Loan Repayment Assistance (Valid For: Univ)
To record the loan repayment assistance provided to students in the professional schools.
695666 Bad Debt Expense for Student Account Write-Off (Valid For: Univ)
To establish a separate account for tracking student account write-off transactions.
695700 Maintenance: Non-Billable Payroll Cost (Valid For: DUHS, Univ)
This G/L account should be used to record payroll costs for Duke University Maintenance/Tele/Video employees that are not directly chargeable to a specific cost center. Types of charges to this G/L account include training, estimating, meetings, employee evaluations, etc. This code is also used to accumulate payroll costs for Maintenance/Tele/Video employee holidays, vacations, sick time, jury duty and voting time.
695770 Estimating, etc. (Valid For: Central Use Only)
695771 Non-Billable Expense: Non-Productive Time (Valid For: Central Use Only)
695800 Meal Allowances (Valid For: DUHS, Univ)
This G/L account should be used to record meal allowances for house staff. This code should not be used for meals during travel - use 698600, 698700, 699000 or 699100 as appropriate.
696000 Meetings: Business Related (Valid For: Univ, DUHS)

This General Ledger account is used to record the cost of holding meetings, symposiums, etc., conducted to further the educational, research, and/or patient care function of Duke. In order for a meeting to be considered "business related", the meeting must be properly planned with a specific agenda and defined business objectives. Meals or refreshments that are incidental to and a continuation of the business purpose of the meeting are allowable charges to General Ledger account 696000.

Federally Funded Projects:
In addition to the above, this General Ledger account is used on federally sponsored projects only if the costs of the meeting and conference - the primary purpose of which is the dissemination of technical information - are allowable. This includes costs of meals, transportation, rental of facilities, and other items incidental to a planned meeting. Incidental meals, travel and related costs (such as impromptu project staff meetings) even if accompanied by an agenda, are unallowable unless specifically budgeted, described and approved by the federal sponsor. Use of this General Ledger account on Federally sponsored projects (203, 30x - 34x WBS elements, and 35x - 39x Federal Prime) has specific requirements, see GAP 200.320 Direct Costing on Sponsored Projects.

Note 1: A meal or food related expense served as part of an approved research function (served to research participants or human subjects) may be classified as 696000.

696100 Outplacement/Training Entitlement Expense (Severance) (Valid For: DUHS, Univ)
This G/L account represents approved outplacement services and training entitlement associated with the Voluntary Enhanced Severance Plan. Training entitlement includes tuition, fees, books, and certain supplies and equipment required by the course.
696200 Miscellaneous (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of MINOR miscellaneous expenses for which there is not a more appropriate G/L account. This account should be used only for items of small dollar value which are generally non-recurring in nature.
696201 CO Transfer Postings (Valid For: DUHS, Univ)
696202 Cash Discounts Received Business Area/Function Area Adjustments (Valid For: DUHS, Univ)
696203 Expense Reimbursement (Valid For: Univ)
Used to account for reimbursed expenses from sources outside of Duke University.
696261 Allocation of Other Operating Revenue (Valid For: DUHS)
To reclass other operating revenue so that the amounts are picked up in the G&A cost center assessment.
696266 FIN47 Current Year Expense (Valid For: Financial Accounting & GAAP Reporting )
Used to account for FIN47 expense in the current year.
696269 Allocation for Other Expenses (Valid For: DUHS, Univ)
These accounts would contain the debits and credits for any allocations that are recorded between two or more departments. These allocations would represent the services purchased by one department but utilized by another department. These accounts would net zero across the University.
696300 Moving and Assembly (Valid For: DUHS, Univ)
This G/L account should be used to record the labor and equipment costs associated with the moving of materials and equipment. Use 689900 for the costs of moving from one Duke location to another Duke location.
696400 Out-Patient Care (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of medical services rendered to outpatients for which a Duke department has assumed responsibility.
696500 Parking Expense (Valid For: DUHS, Univ)
This G/L account should be used for fees paid to parking garages and other parking facilities. G/L account 696500 is charged when submitting a Miscellaneous Reimbursement Form using the Parking expense type. When submitting a Travel Expense Form the Parking expense type is charged to the appropriate Travel and Living Expense G/L account.
696600 Radio Repeater Service (Valid For: DUHS, Univ)
This G/L account is used by Tele/Video to charge departments for monthly service on the radio trunking system.
696700 Cost Overruns - Non-Research (Valid For: Sponsored Programs Only)
This GL account is to be used to record cost overruns on non-research sponsored projects (2xx and 3xx WBSEs other than 2x3 or 3x3). Refer to GAP 200.180 (Closeout of Sponsored Project) for more information on overexpenditures on sponsored projects.
696800 Cost Overruns - Research (Valid For: Sponsored Programs Only)
This GL account is to be used to record cost overruns on research sponsored projects (2x3 and 3x3 WBSEs). Refer to GAP 200.180 (Closeout of Sponsored Project) for more information on overexpenditures on sponsored projects.
696900 Parsonage Allowance (Valid For: DUHS, Univ)
This G/L account is used specifically to record parsonage allowance charges that meet IRS code.
697000 Royalties (Valid For: DUHS, Univ)
This G/L account should be used to record royalty expenses paid: (1) to authors of books published by Duke, or (2) for the use of equipment, processes, etc., by components of Duke.
697100 Subcontractors/Grants
This G/L account should be used to record the portion of the payments that exceed $25,000 for each sub-award that is made to an institution for performing subcontract/grant work under a contract/grant awarded to Duke University. Payments for the first $25,000 of each sub-award should be charged to G/L account 691600.
697141 Subcontract - Salary and Wages (Valid For: CHAVI)
697142 Subcontract - Fringe Benefits (Valid For: CHAVI)
697143 Subcontract - Consultants (Valid For: CHAVI)
697144 Subcontract - Experimental Subjects (Valid For: CHAVI)
697145 Subcontract - Lab and Research Supplies and Materials (Valid For: CHAVI)
697146 Subcontract - Publication Expense (Valid For: CHAVI)
697147 Subcontract - Capital Equipment (Valid For: CHAVI)
697148 Subcontract - Other Direct Costs (Valid For: CHAVI)
697149 Subcontract - Outpatient Care (Valid For: CHAVI)
697150 Subcontract - Travel and Living Expense - Domestic (Valid For: CHAVI)
697151 Travel and Living Exoense - Foreign (Valid For: CHAVI)
697152 Subcontract - Cost Sharing Salaries and Benefits (Valid For: CHAVI)
697153 Subcontract - Cost Sharing Capital Equipment (Valid For: CHAVI)
697154 Subcontract - Cost Sharing Other (Valid For: CHAVI)
697155 Subcontract - Stipends (Valid For: CHAVI)
697156 Subcontract - Tuition and Fees (Valid For: CHAVI)
697157 Subcontract - Trainee Travel (Valid For: CHAVI)
697158 Subcontract - Indirect Costs (Valid For: CHAVI)
697159 Subcontract: Other Cost without F&A
697160 Subrecipient Payments that Exceed $25,000 (Valid For: Sponsored Programs Only)
To distinguish between subcontract payments that are paid through the Office of Sponsored Programs and those processed directly by departments. Unauthorized charges to this GL account will be written off by Sponsored Programs to the Department's discretionary code.
697175 Subcontract: Animal Cost without F&A (Valid For: CHAVI)
Used to separately account for expenses associated with animal costs for the CHAVI area.
697200 Space Rentals (Valid For: DUHS, Univ)
This G/L account should be used for renting space for offices, storage facilities, warehousing, meeting halls, exhibits, etc. This code should also be used for payments on both temporary and long term leases.
697201 Duke Regional Rent Expense (Valid For: DUHS)
697202 Clinical Lab Space (Valid For: DH, DRH, DHRH)
To record space transfers relating to the clinical lab recharges between the Health System and School of Medicine
697203 Off-Site Facility (Valid For: Univ)
The G/L account is to be used when paying from a 3** WBSE (sponsored project in Company 0010) space rental of a facility where research is conducted or for office space. It is NOT to be used to pay room rentals for meetings, apartments for individual use, etc. This G/L is excluded from indirect costs computation. Questions should be directed to the Office of Sponsored Programs (919-684-5442).
697261 Space Rental Reimbursement (Durham Realty Company, Inc)
Accounts for the reimbursed portions of space rental incurred by Durham Realty, Inc.
697300 Services Purchased (Not Under Contract) (Valid For: DUHS, Univ)
This G/L account represents the cost of incidental business operating services purchased from organizations external to Duke for which a more appropriate G/L account has not been established. Such services should be obtained as needed based on an informal agreement. If the services are performed by an outside organization in accordance with the terms of a formal contract, the cost should be charged to the appropriate 6916** G/L account.
697400 Student Damage of University Housing Facilities (Valid For: DUHS, Univ)
This G/L account should be used to record expenses resulting from student abuse of University Housing Facilities and credits for reimbursement by students for these expenses.
697401 Student Damage of University Housing Facilities (Valid For: Univ)
697470 Student Abuse (Valid For: Central Use Only)
697500 Insurance Claims (Valid For: DUHS, Univ)
Track cost of insurance claim payments, and segregate those costs according to specified categories
697520 General Liability Claims: Bodily Injury (Valid For: DUHS, Univ)
697525 General Liability Claims: Property of Others (Valid For: DUHS, Univ)
697528 D & O Claims: Non-Profit (Valid For: DUHS, Univ)
697529 D & O Claims: For Profit (Valid For: DUHS, Univ)
697530 Auto Physical Damage Claims: Duke Vehicles (Valid For: DUHS, Univ)
697532 Auto Liability Claims (Valid For: DUHS, Univ)
697535 Property Claims (Valid For: DUHS, Univ)
697558 Crime Claims (Valid For: DUHS, Univ)
697564 ISOS - Medical Evac & Repatriation Claims (Valid For: Univ)
Account used to track claim payments made to ISOS and the recovery of those expenses from claimants.
697600 Taxes and Licenses (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of all taxes, assessments, special permits, fire inspection fees, and license fees (including visas) paid to federal, state, county, and municipal taxing authorities by Duke, EXCEPT for the following:
  • Sales and use taxes which are refundable under Duke's educational exemption. (Charge appropriate receivables asset G/L account.)
  • Payroll taxes paid on employee's earnings. (Charge appropriate asset G/L account established for deferred charges.)
  • Assessments for the initial construction of specific improvements to Plant and Equipment. (Charge appropriate G/L account established for Plant and Equipment.)
Note that any professional licenses for employees should be charged to 690600, Association Dues and Membership Fees.
697601 Federal Excise Tax (Valid For: DUHS)
697602 Hospital Medicaid Assessment (Valid For: DH, DRH, DHRH)
This GL is used to account for the housestaff outrotation revenue.
697611 Foreign Corporate Income Tax - Kunshan (Valid For: Univ, Duke Global)
697631 Foreign Business Tax - Kunshan (Valid For: Univ, Duke Global)
697651 Foreign Other Tax - China (Valid For: Univ, Duke Global)
697690 Sales and Use Tax - Buy@Duke (Valid For: Univ)
This G/L account should be used to record the cost of sales and use tax on disbursements for orders issued through Buy@Duke which are refundable under Duke's educational exemption.
697700 Landfill Tipping Fee: City of Durham (Valid For: DUHS, Univ)
This G/L account is used to record landfill tipping fees charged by the City of Durham.
697800 Float Staff Transfer: Nursing Services (Valid For: DUHS, Univ)
This G/L account is used to transfer costs among Nursing Service cost centers when staff is floated to/from units in response to census demands.
697900 Staff Resource Unit: Clerical (Valid For: DUHS, Univ)
This G/L account should be used for the cost of Staff Resource Unit Data Terminal Operators and other clerical support used by a DUHS department.
698000 Usage/Variable Charges (Valid For: DUHS, Univ)
This G/L account should be used to record telephone toll charges incurred by components of Duke.
698010 Interstate Tolls (Valid For: DUHS, Univ)
698011 Intrastate Tolls (Valid For: DUHS, Univ)
698012 Tri-wide Tolls (Valid For: DUHS, Univ)
698013 International Tolls (Valid For: DUHS, Univ)
698020 Interstate Tolls: Authorization Code (Valid For: DUHS, Univ)
698021 Intrastate Tolls: Authorization Code (Valid For: DUHS, Univ)
698022 Triwide Tolls: Authorization Code (Valid For: DUHS, Univ)
698023 International Tolls: Authorization Code (Valid For: DUHS, Univ)
698030 Interstate Tolls: Residential (Valid For: DUHS, Univ)
698031 Intrastate Tolls: Residential (Valid For: DUHS, Univ)
698032 Tri-wide Tolls: Residential (Valid For: DUHS, Univ)
698033 International Tolls: Residential (Valid For: DUHS, Univ)
698040 Webex Service Conference Calls (Valid For: Univ, DUHS)
698041 Cellular Minutes: Intrastate (Valid For: DUHS, Univ)
698050 Calling Card Calls (Valid For: DUHS, Univ)
698100 Telephone Trunk Line Charges (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of telephone trunk lines used by Duke in connection with the operation of its telephone system.
698200 Monthly Service Charges (Valid For: DUHS, Univ)
This G/L account should be used to record monthly communication access charges (including local telephone service).
698201 FU Option 61 & T1 Charges (Valid For: DUHS)
698205 VoIP Analog (Valid For: Univ, DUHS)
698206 VoIP Digital (Valid For: Univ, DUHS)
698207 Non-VoIP (Valid For: Univ, DUHS)
698208 Infrastructure (Valid For: Univ, DUHS)
698210 Line Charges: Duke (Valid For: DUHS, Univ)
698211 Line Charges: Outsource (Valid For: DUHS, Univ)
698220 Automated Call Distribution (Valid For: DUHS, Univ)
698221 Voice Mail/Auto Attendant (Valid For: DUHS, Univ)
698222 Internet Access (Valid For: DUHS, Univ)
698223 Equipment Maintenance (Valid For: DUHS, Univ)
698224 Custom Reports (Valid For: DUHS, Univ)
698230 Cellular Service (Valid For: DUHS, Univ)
698240 Circuits: Data (Valid For: DUHS, Univ)
698241 Circuits: Voice (Valid For: DUHS, Univ)
698250 DU Police Department: Blue Light Emergency Phones (Valid For: Univ)
698300 Telephone Paging Service Charges (Valid For: DUHS, Univ)
This G/L account should be used to record charges for the cost of paging services incurred by components of Duke.
698400 Transportation (of persons) (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of transportation of Duke groups (such as the band, athletic teams, etc.) for which individual travel vouchers will not be submitted.
698600 Travel and Living Expenses: Domestic (Valid For: Univ, DUHS)
These GL accounts should be used for all expenses incurred while traveling on official Duke business which is for the purpose of furthering (either directly or indirectly) the educational, research and/or patient care functions of Duke, except as indicated below. Appropriate costs include transportation, lodging, meals, incidental living expenses, registration fees, etc. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. The cost of travel expenses incurred for the purposes of development, fund raising, public relations, alumni meetings, student recruitment, etc., should be charged to either GL account 699000 (domestic) or 699100 (foreign). Travel expense reimbursements made to prospective employees should be charged to GL account 692800. Travel expense reimbursements for relocation should be charged to GL account 693000. Expenses incurred during travel related to orgna procuremnet should be charged to GL account 698601.
698601 Travel Expense - Organ Procurement (Valid For: DH)
Use this account to record expenses incurred during travel related to organ procurement.
698668 Travel & Living Expense - Domestic (Dept JV Use Only) (Valid For: Univ)
This GL may be used to account for domestic travel and living expense via a journal entry ONLY.  THIS ACCOUNT CAN NOT BE USED ON A TRAVEL EXPENSE FORM OR TO SETTLE TRAVEL THROUGH EMPLOYEE TRAVEL AND REIMBURSEMENT.
698669 Travel & Living Exp: Domestic Charge Back to Budgeted Cost Center (Valid For: DUHS)
698700 Travel and Living Expenses: Foreign (Valid For: DUHS, Univ)
These G/L accounts should be used for all expenses incurred while traveling on official Duke business which is for the purpose of furthering (either directly or indirectly) the educational, research and/or patient care functions of Duke, except as indicated below. Appropriate costs include transportation, lodging, meals, incidental living expenses, registration fees, etc. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. The cost of travel expenses incurred for the purposes of development, fund raising, public relations, alumni meetings, student recruitment, etc., should be charged to either G/L account 699000 (domestic) or 699100 (foreign). Travel expense reimbursements made to prospective employees should be charged to G/L account 692800. Travel expense reimbursements for relocation should be charged to G/L account 693000.
698800 University Subsidies: Agencies (Valid For: DUHS, Univ)
This G/L account should be used to record all subsidies granted by Duke to agency organizations affiliated with, but not a part of Duke (8****** cost centers).
698900 Trainee Travel (Valid For: DUHS, Univ)
This G/L account is to record costs for travel necessary to a trainee's training and incurred during the period of grant supported training. This G/L account should be used only to record payments made under training grants (3x2 WBS elements).
699000 Travel and Living Expenses: Domestic (Valid For: DUHS, Univ)
Related to Development, Fund Raising, Alumni Meetings, Student Recruitment and Public Relations Activities - These G/L accounts should be used to record all expenses incurred while traveling for the purposes of development, fund raising, public relations, alumni meetings, and student recruitment. Appropriate costs include transportation, lodging, meals, incidental living expenses, and registration fees. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. These costs are not allowable, either directly or indirectly, in support of most federal programs and, therefore, are excludable from federal grants and contracts and indirect costs.
699100 Travel and Living Expenses: Foreign (Valid For: DUHS, Univ)
Related to Development, Fund Raising, Alumni Meetings, Student Recruitment and Public Relations Activities - These G/L accounts should be used to record all expenses incurred while traveling for the purposes of development, fund raising, public relations, alumni meetings, and student recruitment. Appropriate costs include transportation, lodging, meals, incidental living expenses, and registration fees. Expenditures related to social functions or social hours, entertainment, recreational activities, non-business related meals, etc. should be separately charged to G/L account 693200. Domestic travel is defined as any travel within the United States and its territories and possessions, and Canada. All other travel is considered foreign. These costs are not allowable, either directly or indirectly, in support of most federal programs and, therefore, are excludable from federal grants and contracts and indirect costs.
699200 Visiting Athletic Team's Share of Gate Receipts (Valid For: DUHS, Univ)
This G/L account should be used to record payments to visiting athletic teams participating in local athletic events for their share of the gate receipts and the cost of meals, living accommodations, transportation, or any other expenses incurred by Duke in behalf of visiting teams.
699400 Water (Valid For: DUHS, Univ)
This G/L account should be used to record the cost of water consumed by components of Duke.
699500 Internal Management Fees (Valid For: Univ)
699504 Internal Management Fees: DCP (Valid For: DUHS, Univ)
To establish an account for Internal Management Fees from the DUHS Completion Pool.
699600 External Management Fees (Valid For: Univ)
699604 External Management Fees: DCP (Valid For: DUHS, Univ)
To establish an account for External Management Fees from the DUHS Completion Pool.
699700 Start Up Costs for Duke PRMO (Valid For: DUHS)
699800 Cost Accounting Distribution Budget Adjustment (Valid For: Budget Use Only)
This G/L account should be used for Cost Accounting distribution adjustments.
699900 Unallocated Budget Adjustment (Valid For: Budget Use Only)
This G/L account is used for either (1) unallocated increase or decrease to the total budget of a particular expenditure fund or (2) contingency provisions in the budget in the current unrestricted funds (i.e. cost center series 15****, 168**** and 180****). Only budgeted amounts should appear on this G/L account (i.e., no actual transactions should be recorded using this G/L account).