Accounting Codes Overview

151xxxx Instruction and Departmental Research:
These cost centers include all expenditures of the departments, colleges, schools and other instructional divisions of the University. This category includes compensation for deans (to the extent their work is academic-oriented), faculty members, secretaries, technicians, laboratory and other assistants; office expenses; laboratory and other instructional expenses; expenditures for capital equipment; other operating expenses; and research expenditures not separately budgeted or financed.

152xxxx Organized Activities Relating to Educational Departments:
These cost centers include the gross expenditures of programs and activities, which support the educational departments but are not full-fledged departments.

153xxxx Other Separately Budgeted Research:
These cost centers include all budgeted expenditures for research.
Note: This category does not include departmental research (research not separately budgeted or financed); these expenditures should be included under Instruction and Departmental Research (151xxxx).

154xxxx Libraries:
These cost centers include all expenditures for libraries, both general and departmental. Such expenditures include those for salaries, wages, books, subscriptions, binding costs and other operating expenses.

155xxxx Student Services:
These cost centers include all expenditures for services to students. This category includes the registrar's office, admissions office, offices of the deans of students, guidance and testing programs, health service, financial aid office and all University subsidies to student activities.

156xxxx Operation and Maintenance of Physical Plant:
These cost centers include all expenses for salaries and wages, supplies, materials, equipment, and other similar expenses for the operating and maintenance of the University physical plant. Expenditures of this nature, which are incurred on behalf of the Auxiliary Enterprises, are deducted from this category by means of an expense credit or cost accounting distribution and reported under expenditures of these organizations.

157xxxx General Administration:
These cost centers include all expenditures of the general executive and administrative offices serving the entire University. Expenditures of this nature, which are incurred on behalf of the Auxiliary Enterprises, are deducted from this category by means of an expense credit or cost accounting distribution and reported under expenditures of these organizations.

168xxxx Student Aid Expenses:
These cost centers represent expenditures for student aid, including tuition remissions other than those made under the University's tuition grant program (which are included in Fringe Benefits). It should also be noted that financial assistance granted to students contingent upon their performing a service does not constitute Student Aid, but should be reported under Instruction and Departmental Research (151xxxx) using the appropriate payroll G/L Account (i.e., series 60xxxx).

180xxxx Auxiliary Enterprises Expenses:
These cost centers represent all expenditures of the University's Auxiliary Enterprises. An auxiliary enterprise is a self-supporting activity primarily serving students, faculty, and staff by providing goods and services for a fee or sales price related to the cost of goods and services.

19xxxxx Appropriations and Transfers:
These cost centers have been established to record all appropriations and transfers from the Current Unrestricted Fund to other fund groups. Transactions recorded in these funds do not represent revenue or expenditures but rather (1) an assignment by the Board of Trustees of a portion of the unrestricted revenue of the Current Unrestricted Fund or (2) the reallocation or reclassification of revenue or accumulated surplus from one fund to another fund.

The last four digits of the Current Unrestricted Fund are numbers assigned to individual cost objects.

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