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# = IRS Reportable (subject to 1099 and/or W-2 requirements) |
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SALARIES, WAGES, and FRINGE BENEFITS. All amounts paid to or in behalf of State employees, both elected and appointed, in return for their services, will be classified as salaries and/or wages. Fees for professional and other services are classified under "Contractual Services." Click here to look up Object Codes alphabetically. |
| 11010 |
University Support Staff -Base Salaries and Wages-Regular |
| 11011 |
University Support Staff-Base Salaries and Wages-Temporary |
| 11012 |
University Support Staff-Shift Differential |
| 11013 |
University Support Staff-Overtime |
| 11014 |
University Support Staff-Holiday |
| 11015 |
University Support Staff-Taxable Employee Business Expense |
| 11016 |
University Support Staff Longevity |
| 11017 |
University Support Staff Non-Base Holiday |
| 11110 |
Unclassified Employees-Base Salaries and Wages-Regular |
| 11111 |
Unclassified Employees-Base Salaries and Wages-Temporary |
| 11112 |
Unclassified Employees-Shift Differential |
| 11113 |
Unclassified Employees-Overtime |
| 11114 |
Unclassified Employees-Holiday |
| 11115 |
Unclassified Employees-Taxable Employee Business Expense |
| 11116 |
Unclassified Employees-Longevity |
| 11117 |
Unclassified Non-Base Holiday |
| 11120 |
Graduate Teaching Assistants (Monthly)--refers to all students paid on a monthly basis with teaching responsibilities |
| 11130 |
Student Research Assistants (Monthly)--refers to all students paid on a monthly basis with research responsibilities. |
| 11140 |
Other Students (Monthly)--refers to all students without teaching or research responsibilities who are paid on a monthly basis. |
| 11200 |
Student Employees (Hourly)--refers to the pay of students paid on an hourly basis and who are regularly enrolled and working in institutions under the State Board of Regents, when such students are working on less than a half-time basis. |
| 11710 |
Quality Bonus Awards |
| 11750 |
Employer's contribution to Dependent's Health Insurance Contributions |
| 11760 |
Employer's contribution to State Leave Payment Assessments |
| 11780 |
Employer's contribution to Parking Compensation Reduction Program |
| 11810 |
Employer's contribution to KPERS (Kansas Public Employees Retirement System) for retirement benefits. |
| 11820 |
Employer's contribution to KPERS for death and disability benefits insurance. |
| 11830 |
Employer's matching amount to TIAA (Teachers Insurance and Annuity Association) for retirement benefits. |
| 11840 |
Employer's contribution to KPERS for prior service of TIAA employees. |
| 11850 |
Employer's contribution to KPERS for TIAA employees group life and disability insurance. |
| 11880 |
Employer's contribution to KS Police/Fire |
| 11910 |
Employer's contribution of OASDHI (Social Security). |
| 11940 |
Employer's Contribution Kansas Public Employee's Deferred Compensation Plan |
| 11950 |
Employer's contribution to group health and hospitalization insurance |
| 11960 |
Inter Govt Empl Emplr Pay Contr |
| 11970 |
Employer's contribution to worker's compensation insurance program. |
| 11980 |
Employer's contribution to unemployment insurance program. |
| 11990 |
Flexible Spending Accounts Administrative Fee |
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COMMUNICATION: Includes electronic voice and data transmission costs and postage, postal services and mail handling fees. Telecommunications needs to approve all telephone related charges and purchases. Answering machines are on contract and need Telecommunications approval. |
| 12010 |
Postage - Refers to the cost of postage and postal services. |
| 12020 |
Commercial Local Communication Service - paid directly to a commercial vendor (e.g., tariffed Southwestern Bell service, includes base line charges for facsimile machines). Monthly service equipment, directory assistance, AT&T Information Systems, Mountain Bell. |
| 12030 |
Commercial Long Distance Service - paid directly to a commercial vendor (e.g., tariffed AT&T service and/or data transmission line service). DDD call, conference calls, reimbursement for long distance, Graph Net |
| 12040 |
Other Commercial Communication Services - paid directly to a commercial vendor. Private lines, special circuits, Scent, phone net charge, AT&T weather line, news tickets, seismograph stations, WATTS line, leased equipment including leased pagers. |
| 12050 |
Intergovernmental Local Communication Service Operating Charge - DISC - Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided that represent the basic operating cost which is limited to costs defined by federal reimbursement rate on federal grant claims. [This object code is only used when a federal grant is paying DISC on an Interfund Voucher for local telephone charges.] |
| 12051 |
Intergovernmental Local Communication Service Capital Charge (DISC) - Reimbursement to DISC for local telephone services (cost of capital improvements and other costs which are not allowed under federal cost reimbursement regulations). These costs are not chargeable against federal funds and must be paid solely from state funds. [This object code is only used when state funds are used to pay DISC for local telephone capital improvements on an Interfund Voucher.] |
| 12052 |
Telephone Monthly Expense - Reimbursement to a state agecy other than the Division of Information Systems and Communications (DISC) for local telephone services provided. Cannot be used for payments to DISC |
| 12060 |
Intergovernmental Postage Operating Charges (DISC)- Reimbursement to DISC for postage or postal services provided that represent the basic operation cost which is limited to costs defined by federal cost reimbursement regulations. [This object code is only used when a federal grant is paying DISC on Interfund Voucher for basic operating charges.] |
| 12061 |
Intergovernmental Postage Capital Charge (DISC) - Reimbursement to DISC for postage or postal services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulation. These costs are not chargeable against federal funds and must be paid solely from state funds. [This object code is only used when state funds are used to pay DISC for postage capital improvements on an Interfund Voucher.] |
| 12062 |
Intergovernmental Postage Charge - Interfund Voucher or a KU SOV for postage or postal services provided. |
| 12070 |
Intergovernmental Long Distance Communication Service Operating Charge (DISC) - Reimbursement to DISC for long distance telephone service provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. [This would be a payment to DISC by an Interfund Voucher.] |
| 12071 |
Intergovernmental Long Distance Communication Service Capital Charge (DISC) - Reimbursement to DISC for long distance telephone services representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. [These charges are paid from state funds to DISC on an Interfund Voucher.] |
| 12072 |
Telephone Long Distance - Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for long distance telephone services provided. Cannot be used for payments for DISC. |
| 12080 |
Other Intergovernmental Communication Service Operating Charge - Reimbursement to DISC for other communication services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulation. [This would be a payment to DISC using federal grant funds for other communication services.] |
| 12081 |
Other Intergovernmental Communication Service Capital Charge (DISC) - Reimbursement to DISC for other communication services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. [This would be a payment to DISC on an Interfund Voucher using state funds for other communication services.] |
| 12082 |
Other Intergovernmental Communication Service Charge - Vendors other than DISC - Reimbursement to a state agency other than DISC on an Interfund Voucher or to a KU department on an SOV for other communication services provided. |
| 12090 |
Other Communications - payments for communication services not elsewhere classified (e.g., telegraph Telex, mobile radio/telephone, satellite services, cellular phone service, pager air time and other charges, FAX copies by "FAX Businesses", CRANK CANS-A-N charges). |
| 12091 |
Cellular Phones - This includes all costs associated with the use of cellular phones such as the phone, monthly billings, reimbursements to employees for business use of personal cellular phones, etc. |
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| FREIGHT AND EXPRESS - The cost for transporting commodities, livestock, equipment, and personal effects of employees as authorized by statute exclusive of remittance for such costs to vendors from whom goods are purchased. Inward bound transportation costs should be associated to specific acquisitions of goods; and, the remittance for such costs should be coded as part of the cost of the goods purchased. |
| 12110 |
Parcel Delivery Service - Packages sent using FedEx, UPS |
| 12111 |
Truck Freight - Using ground freight carriers such as Yellow Freight |
| 12112 |
Air Freight |
| 12120 |
Moving of agency offices - paid on a SOV |
| #12130 |
Moving employees' personal effects in-state. |
| #12140 |
Moving employees' personal effects out of state. |
| 12190 |
Other miscellaneous freight and package delivery expenses |
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| PRINTING AND ADVERTISING - The cost of all printing, binding, duplicating, blueprinting, and engraving as well as the cost of space in newspapers and magazines and radio time devoted to publicizing any state activity. The cost of paper incidental to and billed as part of the cost of the service would be classified under this heading, but the cost of blank forms, letterheads, and other inventoried items would be classified under "Stationery and Office Supplies," classification 13710. |
| 12210 |
Printing (KS Printing Services) |
| 12211 |
Printing Surcharge (State Agency Only) |
| 12230 |
Duplication, blueprinting, and reproducing (Non-Capital) |
| 12240 |
Advertising (classified and legal). Include dates and a complete description in the voucher comment field (Non-Capital) |
| 12290 |
Other vendor printing and binding (Non-Capital) |
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| RENTS - The payments made by a state agency for the use of property and equipment. In general, costs falling under this classification will be the rent paid for the use of land, buildings, and equipment. Payments associated with lease-purchase agreements should also be coded under this classification. |
| #12310 |
Rental of copier equipment (including all types of office copying equipment meter usage [2430 if copier is owned]). Needs model #, serial # and dates of service in comment field. Also remember to include the contract number in additional info field. |
| #12320 |
Rental of space in buildings (Includes booth rentals) specify dates and reason (name of function) for rental. |
| #12330 |
Rental of Non-research equipment - specify kind and dates |
| #12331 |
Rental of research equipment |
| #12340 |
Rental of land - specify dates |
| #12360 |
Information processing equipment - Includes rental of central processing units, memory, channels, control units, tape drives, disk drives, mass storage communications controllers and consoles, printers, terminals, plotters, graphic terminals, teletypewriters, data entry equipment, remote job entry stations, scanners and modems. |
| #12370 |
Information processing Software Rental - Includes rental of all types of software for use on any computer systems equipment or information processing equipment and annual software payments. If purchasing computer software less than $500, use 13725 (use 1418x series if over $500 each). If purchasing software maintenance, use 12480. |
| #12380 |
Intergovernmental rental of space in buildings (use on interfund voucher only). |
| #12390 |
Other rentals - movies (include dates shown), P.O. boxes, caps & gowns, scripts, and car wash (tag number required). |
| #12391 |
Postage Machine Rental - Include dates of rental period |
| #12392 |
Cable Television - Payments for cable TV, include the period of use |
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REPAIRING AND SERVICING: Expenditures for outside labor, including materials and replacement parts, in maintaining, fixing, restoring, renewing and mending equipment, machinery, facilities, buildings and grounds. |
| #12410 |
Repair & Maintenance Passenger Cars |
| #12420 |
Repair & Maintenance Self-Propl Eqp |
| #12430 |
Repair & Maintenance Machine, Equipment - Not self-propelled |
| #12431 |
Repair & Maintenance Furniture, Fixtures |
| #12432 |
Repair & Maintenance Research Equipment |
| #12440 |
Repair Building n-cap IRS (non-capital only) |
| #12442 |
Grounds & Landscaping (repairs only) |
| #12470 |
Computer Repair and Maintenance - Repair and service of all computer, printer, data processing, and data communication related equipment and parts. |
| #12480 |
Maintenance & Service of Software. If purchasing computer software less than $500, use 13725 (use 1418x series if over $500 each). If the item is a software license or license renewal, use 12370. |
| #12490 |
Repair & Maintenance Other - Not classified elsewhere |
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| IN-STATE TRAVEL AND SUBSISTENCE - Allowable expenses incurred by a State employee or officer while away from his/her official headquarters or domicile. This classification includes subsistence, fares for riding on or in conveyances, private car mileage, expenses of operating State-owned cars, meals, room, incidental items such as tips and telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, will be assigned codes as if paid separately. |
| 12511 |
Private vehicle mileage (also used lieu of other codes where reimbursement is made at prescribed mileage rates) for in-state travel. |
| 12521 |
Hire of passenger cars, airplanes, and buses for in-state travel. |
| 12531 |
State car expense for in-state travel. (Vehicle registration, and turnpike tolls for state vehicle - requires vehicle #, signature of employee and one copy). |
| 12551 |
Registration Fee In State |
| 12571 |
Railroad, airplane, and bus fares (including Pullman) for in-state travel. |
| 12581 |
Subsistence (meals and lodging) for in-state travel |
| 12591 |
Non subsistence items for in-state travel (turnpike tolls, private vehicle - requires signature of driver & license plate # on each ticket) |
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| BORDER CITY AND OUT-OF-STATE TRAVEL SUBSISTENCE - Refers to allowable expenses incurred by a state employee or officer while away from his/her official headquarters or domicile outside the borders of the State of Kansas, but within the United States. This classification will include subsistence, fares for riding on or in conveyances, private car mileage, expenses of operating state owned cars, meals, room, incidental items such as tips and telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, will be assigned codes as if paid separately. Please note that border city travel is considered out-of-state travel if lodging or registration expenses are incurred, and should be coded in the 125X2 series. Travel occurring within the state of Kansas but associated with out-of-state travel should be coded in the 125X2 series. |
| 12512 |
Private vehicle mileage (also used in lieu of other codes where reimbursement is made at prescribed mileage rates) for out-of-state travel. |
| 12522 |
Hire of passenger cars, airplanes and buses for out-of-state travel. |
| 12532 |
State car expense for out-of-state travel. |
| 12552 |
Registration Fee Out-State |
| 12572 |
Railroad, airplane and bus fares (including Pullman) for out-of-state travel. |
| 12582 |
Subsistence (meals and lodging) for out-of-state travel. |
| 12592 |
Non subsistence items for out-of-state travel. |
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| INTERNATIONAL TRAVEL AND SUBSISTENCE - Allowable expenses incurred by a state employee or officer while away from his/her official headquarters or domicile outside the United States. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals & lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies and services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned the proper expenditure object codes. Travel occurring within the state of Kansas but associated with an international trip is coded in this series. |
| 12513 |
Private vehicle mileage for international travel |
| 12523 |
Hire of passenger cars, airplanes and buses for international travel. |
| 12533 |
State car expense for international travel |
| 12553 |
Registration Fee International |
| 12573 |
Railroad, airplane and bus fares for international travel |
| 12583 |
Subsistence (meals and lodging) for international travel |
| 12593 |
Non subsistence items for international travel |
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| FEES-OTHER SERVICES - Payments for services rendered, other than salaries and wages, including payments to wards and clients. Fees incurred should be itemized where required. |
| 12610 |
Recruitment expenses--out-of-state applicants. Must be payable to candidate by a contractual service form with receipts and calculated mileage according to state regulations. |
| #12620 |
Honorariums-IRS reportable. |
| 12621 |
Reimbursement of Travel Expenses related to a university visit (speakers, entertainers, etc.) Receipts must be attached. This will avoid travel expenses being reported as income. |
| 12630 |
Computer Programming Services, Data Processing Services and Database Access Fees Operating Charge (DISC) - Reimbursement to DISC for computer programming, data processing and database access services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. [This would be a payment to DISC on an Interfund Voucher for computer programming, data processing or database access services from a federal grant.] |
| 12631 |
Computer Programming Services, Data Processing Services and Database Access Fees Capital Charge (DISC) - Reimbursement to DISC for computer programming, data processing and database access services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs may not be charged against federal funds and must be paid solely from state funds. [This would be a payment to DISC on an Interfund Voucher for services from state funds.] |
| #12632 |
Computer Programming Services and Data Processing Services Charge - Vendors Other than DISC - Payments to vendors other than DISC on voucher or SOV for computer programming, data processing services provided, and website development, creation, and maintenance. |
| #12633 |
Database Access Fees Charge - Payments to vendors other than DISC on voucher (with Provost approval) or SOV for database access services provided (base charges only). |
| #12634 |
Internet Connectivity |
| #12640 |
Recording fees, servicing fees, court costs and copyright fees. |
| #12650 |
Laboratory fees, employee drug tests |
| #12660 |
Tuition for Employees |
| #12687 |
Military Active Pay |
| #12688 |
Military Pay Differential |
| #12690 |
Other fees - security guard services, research participants, entry fees, press clipping and reading, field practicum, exhibiting fees, incentive fees, pre addressed labels, page charges, blood donations, student teaching, illustrations, manuscript reading, key duplication (FO only), restocking charges, paying hotels directly for non-employees, and many other fees not classified elsewhere |
| 12691 |
Credit Card Fees and Charges |
| 12692 |
Bank Fees Charged by Contractor Banks: Reimbursement to the State Treasurer for fees charged by contractor banks. This is a direct pass-through cost. |
| 12693 |
SOKI3 Development and Maintenance Fees: Reimbursement to the State Treasurer for development and maintenance of the State of Kansas Interactive Internet Interfund System. |
| 12694 |
Non-Payroll Warrant/Electronic Fund Transfer (EFT) Fees - Operating Charge: Reimbursement to the State Treasurer for non-payroll warrant/EFT services provided that represent the basis operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims. |
| 12695 |
Non-Payroll Warrant/Electronic Fund Transfer (EFT) Fees - Capital Charge: Reimbursement to the State Treasurer for non-payroll warrant/EFT services provided that portion representing other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.1 |
| 12696 |
E-Check fees and charges |
| 12697 |
Photographic Processing |
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| FEES-PROFESSIONAL SERVICES - Payments for services other than salaries and wages, and hence made to persons other than State employees. IRS reportable. |
| #12710 |
Architects and engineers (Non-Capital) |
| #12720 |
Attorneys and lawyers |
| #12730 |
Physicians and medical associations |
| #12740 |
Hospitals and nursing homes |
| #12750 |
Advertising agencies |
| #12760 |
Veterinarians |
| #12770 |
Lecturers, speakers, instructors, and entertainers - must use Contractual Service Form. |
| #12780 |
Accountants and auditors |
| #12790 |
Other professional fees, including consultants, photographers, depositions, reading X-rays (Non-Capital) |
| #12791 |
Information Systems Consulting Services |
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| UTILITIES - Payments made by a state agency for services of the nature generally defined as public utilities, except telephone, telegraph, and cable T.V. Always give beginning and ending dates of service. |
| 12810 |
Electricity |
| 12820 |
Natural Gas |
| 12830 |
Steam |
| 12840 |
Water |
| 12850 |
Sewage charges |
| 12860 |
Solid waste charges |
| 12890 |
Other utilities |
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| OTHER CONTRACTUAL SERVICES |
| 12910 |
Subscriptions - Must be in agency name |
| 12911 |
Dues & Membership Fees |
| 12920 |
Laundry, dry cleaning, and towel service. |
| 12940 |
Recreation and entertainment. |
| #12950 |
Non-Employee Awards, Rewards, Premiums, and Bounties -- IRS Reportable. Vouchers require name, address, and social security number of the recipient in the comment area of the voucher. |
| 12954 |
Non-Employee Awards, Rewards, Premiums, and Bounties - Not IRS Reportable |
| 12960 |
Surety & Employee Bonds |
| 12961 |
GTA/GRA Insurance |
| 12962 |
Other Insurance - Not classified elsewhere |
| 12963 |
Aircraft Liability Insurance |
| 12964 |
Automobile Insurance |
| 12967 |
Professional Liability Insurance |
| 12968 |
Comprehensive & Property Insurance |
| 12969 |
Aircraft Insurance - Not liability |
| 12970 |
Official hospitality - must be processed through Administration - Internal Audit. |
| #12980 |
Employee Awards (Non-cash) -- IRS Reportable. Vouchers must show the name, address, and social security number of the employee receiving the award in the comment area of the voucher. |
| 12984 |
Employee Awards -- Non Cash -- Non-IRS Reportable |
| 12990 |
Other contractual services. |
| 12991 |
Janitorial Services |
| 12992 |
Participant Payments/Support |
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| COMMODITIES - The cost of all supplies and materials, .01- 499.99 per unit, will fall under this classification , which includes supplies that are consumed by use, materials used in repair and replacement work, parts used in repair work, and small tools subject either to short life or to loss, or both. |
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| CLOTHING - Includes all wearing apparel and all yard goods to be made into clothing; also, thread, buttons, zippers, and related items. |
| 13000 |
Clothing |
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| FEED AND FORAGE - Includes such items as corn, hay, oats, ensilage, cotton seed meal, salt, and other food and conditioners for animals, but not medicines. |
| 13100 |
Feed and forage |
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| FOOD FOR HUMAN CONSUMPTION - Includes all items, except medicines, to be taken inwardly to sustain life. Livestock and poultry bought to be slaughtered immediately fall under this class. |
13200 |
Food |
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| FUEL (other than for motor vehicles) - Includes all substances such as coal, oil and kerosene when used for cooking, heating and generating power. Natural gas purchased falls under account code 12820. |
| 13310 |
Coal and coke |
| 13320 |
Fuel oil, diesel, and kerosene |
| 13330 |
Liquid propane gas and butane |
| 13390 |
Other fuel |
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| MAINTENANCE AND CONSTRUCTION MATERIALS, SUPPLIES, AND PARTS - The cost of all items purchased for use in connection with the upkeep of the physical plant, computer systems, and other equipment. Includes materials and parts purchased in repairing and maintaining physical plants, highways and bridges, computer systems and other equipment, where the labor is performed by state personnel. This classification does not include maintenance items for motor vehicles. |
| 13410 |
Materials and supplies for buildings (Non-Capital) |
| 13430 |
Computer-systems parts replacement and repair - Purchase of materials, and parts for repair of computer systems equipment, information processing equipment, microcomputer systems equipment, and data communications equipment. |
| 13490 |
Other equipment parts, materials, and supplies - Replacement parts not attached to buildings, water softener chemicals, resistors, seals, projector bulbs, padlocks, nails not used for a building, sand, ice melt, dry-cell batteries. |
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| MOTOR VEHICLE PARTS, SUPPLIES AND ACCESSORIES - Includes all items used or consumed in the operation and maintenance of motor vehicles and aircraft, such as fuel, oil, grease, batteries, tires, tubes, chains, and repair parts. |
| 13510 |
Gasoline - Gallons purchased and if FET taken. |
| 13520 |
Diesel Fuel |
| 13530 |
Gasohol |
| 13540 |
Liquefied Petroleum, Butane, or Natural Gas |
| 13550 |
Aircraft Fuel - Gallons purchased and if FET taken. |
| 13560 |
Motor Oil |
| 13590 |
Other Parts, Supplies, and Accessories |
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| PROFESSIONAL AND SCIENTIFIC SUPPLIES AND MATERIALS - Includes all school supplies, hospital supplies, laboratory supplies, engineers' supplies, medical supplies, and drugs. |
| 13610 |
Drugs and pharmaceuticals |
| 13620 |
Animal drugs |
| 13630 |
Chemicals - (non research) excludes funds 701-716 |
| 13690 |
Other professional supplies and materials. Mailing lists, cylinder rental, theater supplies, blue print paper, VCR tapes, cassette tapes, pipet tips, reprints, dry ice, hearing aids, small inexpensive animal. |
| 13695 |
Photographic Supplies - Includes film |
| 13696 |
Films & Video Tapes (Non-Library) |
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| STATIONERY, OFFICE AND DATA-PROCESSING SUPPLIES - (Includes such items as adding machine paper, binders, carbon paper, paper clips, dust cloths, indexes, ink desk pads, stencils, machine ribbons, rulers and other articles.) |
| 13710 |
Stationery and office supplies |
| 13720 |
Computer Supplies--Includes magnetic tapes, disk storage devices, continuous forms, printer ribbons, cartridges for printer, computer-output-microform (COM) stock, plotter paper and inks, and other consumable supplies used with computer systems, information processing, microcomputer system, or data communication equipment. |
| 13725 |
Computer Software - Less than $500 per item. (If over $500 see 1418x series). If the item is a software license or license renewal, use 12370. If purchasing software maintenance, use 12480. |
| 13730 |
Telecommunications Termination Equipment: Communications line terminating elements including telephones, key sets, signal interfaces or conditioning units. Needs NTS approval. |
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| RESEARCH SUPPLIES AND MATERIALS - Laboratory supplies, medical supplies, drugs and chemicals used directly in scientific research activities. It may include other commodities such as plywood, tubing or pipe normally coded under another object code, but specifically used for research projects and paid for from research funds; however, it should not include materials, supplies and services incidental to the primary research function. For example, office supplies, animal food, or typewriter repair should not be coded 13800. Payment vouchers for items not normally coded under account code 13800, but specifically used for research projects, must carry a statement that the items are being used for research and must identify the specific project. |
| 13800 |
Research Supplies and Materials - Only funds 701-716 (except chemicals). |
| 13830 |
Research Chemicals - Only funds 701-716 |
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| OTHER SUPPLIES, MATERIALS AND PARTS |
| 13910 |
Agricultural supplies (other than feed and forage), materials and parts. (Tractor parts, plants, lawn mower parts). |
| 13920 |
Household, laundry, and kitchen supplies and materials |
| 13930 |
Power plant and safety supplies |
| 13940 |
Recreation supplies and materials |
| 13950 |
Small tools |
| 13970 |
Supplies used in manufacturing and printing for resale |
| 13980 |
Commodities purchased for resale to using departments |
| 13990 |
Other supplies, materials, and parts - Includes such supplies, materials and parts not elsewhere classified and supplies, materials, and parts purchased for resale to the public, promotional items, first aid kits and informational signs. |
| 13999 |
Pending Credit - BPC Purchases |
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CAPITAL OUTLAY - Disbursements charged to this class include the cost of land and buildings; also all equipment, machinery, apparatus, furniture, fixtures, and devices, which, with ordinary use and care would be expected to be serviceable longer than one year. Acquisitions of items with a useful life expectancy of one year or more and costing between $500 - $1,999.99 should be coded as account 14XX8 (department-inventory). Items with a useful expectancy of one year or more and costing $2,000 - $4,999.99 are classified as account code 14XX9 (non-inventory). ). Items with a useful expectancy of one year or more and costing $5,000 or more are classified as account code 14XX0 (inventory). Upgrades to existing equipment originally costing $5,000 or more, should be coded 14XX0 regardless of the cost of the upgrade. Installment purchases where the sum of the installments is $5,000 or more should be coded 14XX0. All costs (freight, installation, options, accessories, cost of various pieces to assemble, installments, etc.) of getting a capital item in place should be capitalized and the appropriate object code based on the total cost should be used regardless of the cost of the individual components. |
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| EQUIPMENT, MACHINERY, FURNITURE AND FIXTURES |
| 14010 |
Agricultural equipment and machinery >=$5,000 |
| 14018 |
Agricultural equipment and machinery >=$500 and <$2,000 |
| 14019 |
Agricultural equipment and machinery >=$2,000 and <$5,000 |
| 14020 |
Household, laundry, and kitchen equipment and furniture >=$5,000 |
| 14027 |
Reprographic equipment on master lease contract only |
| 14028 |
Household, laundry, and kitchen equipment and furniture >=$500 and <$2,000 |
| 14029 |
Household, laundry, and kitchen equipment and furniture - non-inventory >=$2,000 and <$5,000 |
| 14030 |
Office furniture, fixtures, and equipment >=$5,000 |
| 14038 |
Office furniture, fixtures, and equipment >=$500 and <$2,000 |
| 14039 |
Office furniture, fixtures, and equipment >=$2,000 and <$5,000 |
| 14040 |
Professional and scientific equipment >=$5,000 |
| 14047 |
Scientific equipment on master lease contract only |
| 14048 |
Professional and scientific equipment >=$500 and <$2,000 |
| 14049 |
Professional and scientific equipment >=$2,000 and <$5,000 |
| 14050 |
Passenger cars >=$5,000 |
| 14058 |
Passenger cars >=$500 and <$2,000 |
| 14059 |
Passenger cars >=$2,000 and <$5,000 |
| 14060 |
Truck and other self-propelled equipment >=$5,000 |
| 14068 |
Truck and other self-propelled equipment >=$500 and <$2,000 |
| 14069 |
Truck and other self-propelled equipment >=$2,000 and <$5,000 |
| 14080 |
Shop and plant maintenance equipment >=$5,000 |
| 14088 |
Shop and plant maintenance equipment >=$500 and $2,000 |
| 14089 |
Shop and plant maintenance equipment >=$2,000 and <$5,000 |
| 14090 |
Other equipment, machinery, furniture and fixtures >=$5,000 |
| 14098 |
Other equipment, machinery, furniture and fixtures >=$500 and $2,000 |
| 14099 |
Other equipment, machinery, furniture and fixtures >=$2,000 and $5,000 |
| 14100 |
Livestock >=$5,000 |
| 14108 |
Livestock >=$500 and <$2,000 |
| 14109 |
Livestock >=$2,000 and <$5,000 |
|
|
| |
| BOOKS AND LIBRARY MATERIAL - The cost of reference and professional books and library material purchased, including microfilm, motion pictures, and cassettes. |
| 14110 |
Books and Library Material >=$5,000 |
| 14118 |
Books and Library Material >=$500 and <$2,000 |
| 14119 |
Books and Library Material >=$2,000 and <$5,000 |
|
|
| |
| MICROCOMPUTER SYSTEMS AND SUPPORT EQUIPMENT |
| 14120 |
Purchase Reprographic Equipment >=$5,000 |
| 14128 |
Purchase Reprographic Equipment >=$500 and $2,000 |
| 14129 |
Reprographic Equipment >=$2,000 and <$5,000 |
| 14130 |
Microcomputer Systems and Support Equipment >=$5,000 --Includes the purchase of microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals, and other interface equipment or computer related parts. Also includes upgrades. |
| 14138 |
Microcomputer Systems and Support Equipment >=$500 and <$2,000 -- Includes the purchase of microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals, and other interface equipment or computer related parts. Also includes upgrades. |
| 14139 |
Microcomputer Systems and Support Equipment >=$2,000 and <$5,000 |
| 14160 |
Information Processing Equipment >=$5,000 -- Includes various types of information processing equipment, excluding microcomputer equipment |
| 14168 |
Information Processing Equipment >=$500 and <$2,000 -- Includes various types of information processing equipment, excluding microcomputer equipment |
| 14169 |
Information Processing Equipment >=$2,000 and <$5,000 |
|
|
| |
| COMPUTER-SYSTEMS, INFORMATION PROCESSING, OR MICROCOMPUTER SOFTWARE |
| 14180 |
Computer Systems, Information Processing or Microcomputer Systems Software >=$5,000 -- Includes all types of software. |
| 14187 |
License fee portion of a software purchase or continuation of use. >=$500 per license. If the license is <$500, use account 12370. |
| 14188 |
Computer Systems, Information Processing or Microcomputer Systems Software >=$500 and <$2,000-- Includes all types of software. |
| 14189 |
Computer Systems, Information Processing or Microcomputer Systems Software >=$2,000 and <$5,000 |
|
|
| |
| BUILDINGS AND IMPROVEMENTS |
| 14200 |
Buildings and equipment |
| 14207 |
Capital lease program for energy improvements only |
| 14209 |
Buildings and equipment - non-inventory (effective 7/1/00) |
| 14210 |
Facilities Conservation Improvement Program - Principal - Buildings and Improvements - Capital/Inventory: This captures the principal component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program. |
| 14211 |
Facilities Conservation Improvement Program - Interest - Buildings and Improvements - Capital/Inventory: This captures the interest component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program. |
| 14230 |
Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Inventory >=$100,00 |
| 14239 |
Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
| 14240 |
Other Vendor Printing and Binding - Buildings & Improvements - Capital, Inventory >=$100,000 |
| 14249 |
Other Vendor Printing and Binding - Buildings & Improvements - Capital Inventory >=$5,000 and <$100,000 |
| #14250 |
Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Inventory >=$100,000 |
| #14259 |
Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
| #14270 |
Architects and Engineers - Buildings & Improvements - Capital, Inventory >=$100,000 |
| #14279 |
Architects and Engineers - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
| #14280 |
Other Professional Fees - Buildings & Improvements - Capital, Inventory >=$100,000 |
| #14289 |
Other Professional Fees - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
| 14290 |
Materials and Supplies for Buildings - Capital, Inventory >=$100,000 |
| 14299 |
Materials and Supplies for Buildings - Capital, Noninventory >=$5,000 and <$100,000 |
| 14310 |
Land and Interest in Land >=$2,000 |
| 14319 |
Land and Interest in Land >=$500 and <$2,000 |
| 14320 |
Mineral Rights >=$2,000 |
| 14329 |
Mineral Rights Non-Inventory >=$500 and <$2,000 |
| 14330 |
Assessments for Improvements >=$2,000 |
| 14339 |
Assessments for Improvements Non-Inventory >=$500 and <$2,000 |
| 14400 |
Land Nonstructural Improvement >=$2,000 |
| 14409 |
Land Nonstructural Improvemnt Non-Inventory >=$500 and <$2,000 |
| 14430 |
Duplicating, Blue-Printing and Reproducing - Land - Captial, Inventory >=$100,000 |
| 14439 |
Duplicating, Blue-Printing and Reproducing - Land - Capital, Noninventory >=$5,000 and <$100,000 |
| 14440 |
Other Vendor Printing and Binding - Land - Capital, Inventory >=$100,000 |
| 14449 |
Other Vendor Printing and Binding - Land - Capital, Noninventory >=$5,00 |
| #14450 |
Buildings and Grounds Repair and Service - Land - Capital, Inventory >=$100,000 |
| #14459 |
Buildings and Grounds Repair and Service - Land - Capital, Noninventory >=$5,000 and <$100,000 |
| #14470 |
Architects and Engineers - Land - Capital, Inventory >=$100,000 |
| #14479 |
Architects and Engineers - Land - Capital, Noninventory >=$5,000 and <$100,000 |
| #14480 |
Other Professional Fees - Land - Capital, Inventory >=$100,000 |
| #14489 |
Other Professional Fees - Land - Capital, Noninventory >-$5,000 and <$100,000 |
|
|
| |
| TELECOMMUNICATIONS/DATA FACILITIES (State-owned) - Purchase of various telecommunication and data communication equipment. |
| 14610 |
Telecommunications termination equipment >=$5,000 --communications line termination elements such as answering machines, pagers, telephones, key sets, signal interfaces, or conditioning units and FAX machines. |
| 14618 |
Telecommunications termination equipment >=$500 and <$2,000 --communications line termination elements such as answering machines, pagers, telephones, key sets, signal interfaces, or conditioning units and FAX machines. |
| 14619 |
Telecommunications termination equipment >=$2,000 and <$5,000 |
| 14620 |
Telecommunication switching equipment >=$5,000 -- switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control, and system management units. |
| 14628 |
Telecommunication switching equipment >=$500 and <$2,000 -- switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control, and system management units. |
| 14629 |
Telecommunication switching equipment >=$2,000 and <$5,000 |
| 14630 |
Telecommunication transmission equipment >=$5,000 -- facilities used to provide a transmission path between two or more points such as cable, wire, radio-microwave, or optical, and the associated multiplexing units. |
| 14638 |
Telecommunication transmission equipment >=$500 and <$2,000 -- facilities used to provide a transmission path between two or more points such as cable, wire, radio-microwave, or optical, and the associated multiplexing units. |
| 14639 |
Telecommunication transmission equipment >=$2,000 and <$5,000 |
| 14640 |
Radio (portable) equipment >=$5,000 -- non fixed elements such as vehicular, handheld transceivers, and paging units. |
| 14648 |
Radio (portable) equipment >=$500 and <$2,000 -- non fixed elements such as vehicular, handheld transceivers, and paging units. |
| 14649 |
Radio (portable) equipment >=$2,000 and <$5,000-- non fixed elements such as vehicular, handheld transceivers, and paging units. |
| 14650 |
Radio Equipment (Fixed) >=$5,000 |
| 14658 |
Radio Equipment >=$500 and <$2,000 |
| 14659 |
Radio Equipment (Fixed) >=$2,000 and <$5,000 |
| 14660 |
Data communications equipment >=$5,000 -- Multiplexors, concentrators, monitors, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems. Also answering machines. |
| 14668 |
Data communications equipment >=$500 and <$2,000 -- Multiplexors, concentrators, monitors, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems. Also answering machines. |
| 14669 |
Data communications equipment >=$2,000 and <$5,000 |
| 14970 |
Sales Tax - Regents Hous Facilities >=$5,000 |
| 14980 |
Agency or Departmental Capital Outlay Purchases >=$5,000 -- Refers to either: (a) the purchase of capital equipment by an agency for resale to other state agencies or using departments; or (b) agency interdepartmental purchases of capital equipment items already on the agency's inventory where the original historical cost of the equipment is to be maintained on the agency's inventory records. |
|
|
| |
| GRANTS, CLAIMS AND SHARED REVENUE - Payments made from Federal and State funds as aid to individuals, schools, and political subdivisions; payments made by reason of death, personal injury or property damage; and payments of the statutory allocations to political subdivisions of State-collected revenues fall under this general class. |
|
|
| |
| FEDERAL-AID PAYMENTS - The amount of Federal funds received by the State and in turn paid to political subdivisions or qualified organizations to be used as aid to individuals, for school aid purposes, and for other aid purposes as defined in the appropriating act. Where another State agency shares in the distribution along with other qualified organizations, it should be separately identified. |
| 15060 |
Federal aid to qualified non-state organizations |
|
| |
| STATE-AID PAYMENTS - The amount of state funds paid to political subdivisions and qualified organizations as aid to individuals, for school aid purposes, county roads and city streets, local governments and other aid purposes and shared revenue as authorized by law. Where another State agency shares in the distribution along with other qualified organizations, it should be separately identified. |
| |
|
|
| |
| CLAIMS - Any amount paid out because of death, injury to person or damage to property, where the death, injury or damage was associated with State property or with a State activity and to amounts paid out under provisions of the worker's compensation act. |
| 15210 |
Death claims |
| 15220 |
Personal injury claims |
| 15230 |
Property damage or loss claims |
| #15270 |
Civil Rights Conciliation Claims |
| #15271 |
Gross Proceeds Payments to Attorneys for Civil Rights Conciliation Claims - 1099 Reportable |
| #15280 |
Prompt Payment Act Interest penalties |
| 15290 |
Other claims |
| #15291 |
Gross Proceeds Payments to Attorneys for Other Claims - 1099 Reportable |
| #15292 |
Non-Wage Payments |
|
| |
| STATE SPECIAL GRANTS |
| #15591 |
Other Special Grants - IRS Reportable |
| #15596 |
Other Special Grants - IRS Reportable Medical and Health Payments |
|
| |
| SCHOLARSHIP GRANTS - Payments made directly to or for the assistance of persons awarded a scholarship or participating in a sponsored educational training program |
| 15620 |
Trainee - Instructional Grants |
| 15630 |
Trainees Travel Allowance |
| 15640 |
Trainees Enrollment Fees |
| 15650 |
Trainees room and board |
| 15660 |
Scholarships, Fellowships, and grants to students. These require the vice chancellor's approval. |
| 15661 |
Post Doctoral scholarship/fellowship . |
| 15670 |
Off-Campus work study |
|
| |
| OTHER GRANTS, CLAIMS, AND SHARED REVENUE - Authorized expenditures required to restore petty cash fund balances, etc. through losses incurred in the monetary transactions and for other grants, claims and shared revenue transactions not classified elsewhere. |
| 15910 |
Losses from monetary transactions |
| #15920 |
Royalty payments |
| 15990 |
Other grants, claims, and shared revenue. |
|
| |
| DEBT SERVICE - Payments of principal, interest and service charges of any borrowed money that is a general obligation of the State; also, the principal, interest and service charges of any borrowed money that is an obligation of a particular state agency fall under this general class. |
|
| |
| DEBT PAYMENTS - The repayment of the principal amount of any borrowed money |
| 16020 |
Revenue Bond principal payments. |
| 16090 |
Other institutional or departmental debt payments. |
|
| |
| INTEREST AND SERVICE CHARGES - The amount paid for the use of borrowed money and also any amount paid in connection with making such payments |
| 16120 |
Interest and service charges on Revenue Bond debt. |
| 16130 |
Interest and service charges on Loans |
| 16140 |
Interest and service charges on certificates of participation |
| 16195 |
Arbitrage rebate expense on revenue bond debt |
|
| |
| OTHER PAYMENTS AND CHARGES FOR DEBT SERVICE - For transactions used to fund principal and interest accounts for debt service payments and to fund arbitrage rebate accounts. |
| 16210 |
Other Debt Serv - Pincipal |
| 16211 |
Other Debt Serv - Interest |
| 16212 |
Other Debt Serv - Arbitrage |
|
| |
| NON EXPENSE ITEMS - Disbursements which are not properly classified as governmental expenditures fall under this general class. |
|
| |
| INVESTMENTS - The cost of securities purchased from agency funds where authorized by statute. Included in this classification are the cost of principal (including premiums, commissions, and shipping expenses) and any accrued interest. |
| 17010 |
Principal and premiums |
| 17030 |
Accrued interest purchased |
|
| |
ADVANCES - Any amount disbursed from a fund or account which, when disbursed, is intended to be reimbursed to the fund at some future date; also disbursements to establish an authorized petty cash fund will be classified under this code. Any advance salary payment made by a state agency will be classified under code 11730. |
| 17220 |
Advances to Agency Bank Account |
| 17240 |
Advances for Petty Cash Funds |
| 17250 |
Advances for Imprest Funds |
| 17280 |
Investment Advances |
| 17290 |
Other Miscellaneous Advances |
|
| |
| TRANSFERS - The expenditure portion of a transaction where the purpose of the transaction is to decrease the balance of a fund in the State Treasury and to increase another fund or funds in the State Treasury by an equal amount through a revenue transaction under requirement of statute, project grant, revenue bond covenant, etc. Payments from one fund to another fund for reimbursement of services, commodities or equipment do not fall under this classification. |
| 17310 |
Inter-agency transfer (Federal) |
| 17320 |
Intra-agency transfer (Federal) |
| 17330 |
Inter-agency transfer (State) |
| 17340 |
Intra-agency transfer (State) |
| 17350 |
Intra-agency transfers to sinking and reserve funds |
| 17360 |
Payroll Consolidating Tranfsers Out |
| 17380 |
Transfer to trustee for defeased bonds |
|
| |
STUDENT LOANS - Loans made to qualified students under the several loan programs available at the State institutions of higher education. |
| 17510 |
Perkins/National Direct Student loans |
| 17530 |
Health Profession Student loans |
| 17590 |
Other student loans |
| 17620 |
Interest and Service Charges on Defeased Debt |
|
| |
OTHER NON-EXPENSE ITEMS - Those non-operating and non-expense reimbursements not provided for under object code 17000 through 17700 classifications. |
| 17940 |
Return of unexpended Federal grants to Federal agencies |
| 17950 |
Taxes remitted |
| 17990 |
Other non-expense items |
| 19802 |
Administrative Overhead |
|
# = IRS Reportable (subject to 1099 and/or W-2 requirements) |
