127100 |
Architects and engineers (Non-Capital) |
127200 |
Attorneys and lawyers |
127300 |
Physicians and medical associations |
127400 |
Hospitals and nursing homes |
127500 |
Advertising agencies |
127700 |
Lecturers, speakers, instructors, and entertainers - must use Contractual Service Form. |
127800 |
Accountants and auditors |
127990 |
Other professional fees, including consultants, photographers, depositions, reading X-rays (Non-Capital) |
127910 |
Information Systems Consulting Services |
127991 |
Employee Background Check |
|
UTILITIES - Payments made by a state agency for services of the nature
generally defined as public utilities, except telephone, and cable TV. Always give beginning and ending dates of service. |
128100 |
Electricity |
128200 |
Natural Gas |
128300 |
Steam |
128400 |
Water |
128500 |
Sewage charges |
128600 |
Solid waste charges |
128900 |
Other utilities |
|
| OTHER CONTRACTUAL SERVICES |
129100 |
Subscriptions - Must be in agency name |
129110 |
Dues & Membership Fees |
129200 |
Laundry, dry cleaning, and towel service. |
129400 |
Recreation and entertainment. |
129500 |
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. |
129600 |
Surety & Employee Bonds |
129610 |
GTA/GRA Insurance |
129620 |
Other Insurance - Not classified elsewhere |
129630 |
Aircraft Liability Insurance |
129640 |
Automobile Insurance |
129660 |
General Liability Insurance |
129670 |
Professional Liability Insurance |
129680 |
Comprehensive & Property Insurance |
129690 |
Aircraft Insurance - Not liability |
129700 |
Official hospitality - must be processed through Administration - Internal Audit. |
129710 |
NonResident Alien Services |
129720 |
Conference/Seminar Services |
129500 |
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. |
129850 |
Participant/Employee Payment |
129900 |
Other contractual services. |
129910 |
Janitorial Services |
129920 |
Participant Payments/Support |
129930 |
Scien Rsrch Services Non-Uni |
129940 |
Temporary Services |
129950 |
Research Participant Advance |
|
| 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. |
|
| CLOTHING - Includes all wearing apparel and all yard goods to be made into clothing;
also, thread, buttons, zippers, and related items. |
130100 |
Clothing |
#130102 |
Personal Protective Equipment |
|
| 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. |
131010 |
Feed and forage |
|
| FOOD FOR HUMAN CONSUMPTION - Includes all items, except medicines. |
| 132010 |
Food |
|
| 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. |
133200 |
Fuel oil, diesel, and kerosene |
133300 |
Liquid propane gas and butane |
133900 |
Other fuel |
|
| 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. |
134100 |
Materials and supplies for buildings (Non-Capital) |
134300 |
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. |
134900 |
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. |
|
| 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. |
135100 |
Gasoline - Gallons purchased and if FET taken. |
135200 |
Diesel Fuel |
#135210 |
Bio-Diesel |
135300 |
Gasohol |
135400 |
Liquefied Petroleum, Butane, or Natural Gas |
135500 |
Aircraft Fuel - Gallons purchased and if FET taken. |
135600 |
Motor Oil |
135900 |
Other Parts, Supplies, and Accessories |
|
| PROFESSIONAL AND SCIENTIFIC SUPPLIES AND MATERIALS - Includes all school supplies, hospital supplies,
engineers' supplies, medical supplies, and drugs. |
136100 |
Drugs and pharmaceuticals |
136200 |
Animal drugs |
136300 |
Chemicals - (non research) |
136900 |
Other professional supplies and materials. Mailing lists, cylinder rental, theater supplies, blue print paper, VCR tapes,
cassette tapes, pipette tips, reprints, dry ice, hearing aids, small inexpensive animal, books. |
136950 |
Photographic Supplies - Includes film |
136960 |
Films & Video Tapes (Non-Library) |
137100 |
Stationery and office supplies |
137200 |
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. |
137210 |
Computer Hardware--KURES Business Unit Only |
137250 |
Computer Software - Less than $500 per item. (If over $500 see 1418x0 series). If the item is not a perpetual software
license or if this is a license renewal, use 123700. If purchasing software maintenance, use 124800. |
| 137300 |
Telecomm Terminal Equipment (Information Technology Only) |
|
| 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; however, it should not include materials, supplies and services
incidental to the primary research function. For example, office supplies, animal food, etc. should not be coded 138010. Payment
for items not normally coded under account code 138010, but specifically used for research projects, must carry a statement that
the items are being used for research and must identify the specific project. |
138010 |
Research Supplies and Materials (except chemicals). |
138300 |
Research Chemicals |
|
| OTHER SUPPLIES, MATERIALS AND PARTS |
139100 |
Agricultural supplies (other than feed and forage), materials and parts. (Tractor parts, plants, lawn mower parts). |
139200 |
Household, laundry, and kitchen supplies and materials |
139300 |
Power plant and safety supplies |
139400 |
Recreation supplies and materials |
139500 |
Small tools |
139700 |
Supplies used in manufacturing and printing for resale |
139800 |
Commodities purchased for resale to using departments |
139900 |
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. |
139980 |
BPC Recovery of Suspense Item - Used when credit has been received on BPC transaction and 13999 was used on original
transaction |
139990 |
Pending Credit - BPC Purchases (suspense) |
|
| 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 expectancy of one year
or more and costing $500 - $4,999.99 per are classified as account code 14XX09 (non-inventory). Items with a useful expectancy
of one year or more and costing $5,000 or more are classified as account code 14XX00 (inventory). Upgrades to existing equipment
originally costing $5,000 or more, should be coded 14XX00 regardless of the cost of the upgrade. Installment purchases where the
sum of the installments is $5,000 or more should be coded 14XX00. 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. |
140100 |
Agricultural equipment and machinery >=$5,000 |
140199 |
Agricultural equipment and machinery >$500 and <$5,000 |
140200 |
Laundry, and kitchen equipment and furniture >=$5,000 |
140209 |
Laundry, and kitchen equipment and furniture - non-inventory >$500 and <$5,000 |
140210 |
Household Furniture >=$5,000 |
140219 |
Household Furniture Non-Cap >$500 and <$5,000 |
140300 |
Fixtures, and equipment >=$5,000 |
140309 |
Fixtures, and equipment >$500 and <$5,000 |
140310 |
Office Furniture >=$5,000 |
140319 |
Office Furniture Non-Cap >$500 and <$5,000 |
140400 |
Professional and scientific equipment >=$5,000 |
140409 |
Professional and scientific equipment >$500 and <$5,000 |
140500 |
Passenger cars >=$5,000 |
140509 |
Passenger cars >$500 and <$5,000 |
140600 |
Trucks >=$5,000 |
140609 |
Trucks >$500 and <$5,000 |
140610 |
Self Propelled Equipment >=$5,000 |
140619 |
Self Propelled Equip Non-Cap >$500 and <$5,000 |
140800 |
Shop and plant maintenance equipment >=$5,000 |
140809 |
Shop and plant maintenance equipment >$500 and <$5,000 |
140900 |
Other equipment, machinery, furniture and fixtures >=$5,000 |
140909 |
Other equipment, machinery, furniture and fixtures >$500 and $5,000 |
|
| BOOKS AND LIBRARY MATERIAL - The cost of reference and professional books and library material
purchased, including microfilm, motion pictures, and cassettes. |
141110 |
Books and Library Material >=$5,000 (Books under $5,000 each use the 13xxx0 series) |
141119 |
Books and Library Material >$500 and <$5,000 (Books under $500 each use the 13xxx0 series) |
|
| MICROCOMPUTER SYSTEMS AND SUPPORT EQUIPMENT |
141310 |
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. |
141319 |
Microcomputer Systems and Support Equipment >$500 and <$5,000 |
141610 |
Information Processing Equipment >=$5,000 -- Includes various types of information processing equipment, excluding microcomputer equipment |
141619 |
Information Processing Equipment >$500 and <$5,000 |
|
| COMPUTER-SYSTEMS, INFORMATION PROCESSING, OR MICROCOMPUTER SOFTWARE |
141810 |
Computer Systems, Information Processing or Microcomputer Systems Software >=$5,000 -- Includes all types of software. |
141817 |
License fee portion of a software purchase or continuation of use. >=$5,000 per license. If the license is <$500,
use account 12370. |
141819 |
Computer Systems, Information Processing or Microcomputer Systems Software >$500 and <$5,000 (Also includes licenses
fees within this dollar range). |
|
| BUILDINGS AND IMPROVEMENTS |
142010 |
Buildings and equipment |
142019 |
Buildings and equipment - non-inventory |
142020 |
Building Improvements |
142029 |
Building Improvements Non-Cap |
142111 |
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. |
142300 |
Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Inventory >=$100,00 |
142309 |
Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
142500 |
Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Inventory >=$100,000 |
142509 |
Buildings and Grounds Repair and Service - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
142700 |
Architects and Engineers - Buildings & Improvements - Capital, Inventory >=$100,000 |
142709 |
Architects and Engineers - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
142800 |
Other Professional Fees - Buildings & Improvements - Capital, Inventory >=$100,000 |
142809 |
Other Professional Fees - Buildings & Improvements - Capital, Noninventory >=$5,000 and <$100,000 |
142900 |
Materials and Supplies for Buildings - Capital, Inventory >=$100,000 |
142909 |
Materials and Supplies for Buildings - Capital, Noninventory >=$5,000 and <$100,000 |
143100 |
Land and Interest in Land >=$100,000 |
143300 |
Assessments for Improvements (no dollar amount limits) |
144010 |
Land Nonstructural Improvement >=$100,000 |
144019 |
Land Nonstructural Improvement Non-Inventory >=$5,000 and <$100,000 |
144700 |
Architects and Engineers - Land - Capital, Inventory >=$100,000 |
144709 |
Architects and Engineers - Land - Capital, Noninventory >=$5,000 and <$100,000 |
144800 |
Other Professional Fees - Land - Capital, Inventory >=$100,000 |
144809 |
Other Professional Fees - Land - Capital, Noninventory >-$5,000 and <$100,000 |
|
| TELECOMMUNICATIONS/DATA FACILITIES (State-owned) - Purchase of various telecommunication and data
communication equipment. |
146100 |
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. |
146109 |
Telecommunications termination equipment >$500 and <$5,000 |
146200 |
Telecommunication switching equipment >=$5,000 -- switching devices both manual and automatic, such as PBX's,
attendant consoles, patching, traffic control, and system management units. |
146209 |
Telecommunication switching equipment >$500 and <$5,000 |
146300 |
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. |
146309 |
Telecommunication transmission equipment >$500 and <$5,000 |
146400 |
Radio (portable) equipment >=$5,000 -- non fixed elements such as vehicular, handheld transceivers, and paging units. |
146409 |
Radio (portable) equipment >$500 and <$5,000-- non fixed elements such as vehicular, handheld transceivers, and
paging units. |
146500 |
Radio Equipment (Fixed) >=$5,000 |
146509 |
Radio Equipment (Fixed) >$500 and <$5,000 |
146600 |
Data communications equipment >=$5,000 -- Multiplexers, 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. |
146609 |
Data communications equipment >$500 and <$5,000 |
149799 |
Sales Tax - Regents Hous Facilities |
149899 |
Agency or Departmental Capital Outlay Purchases--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. |
149901 |
Depreciation Expense |
149995 |
Equipment Transfer to KU |
|
| 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. |
|
| 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. |
152200 |
Personal injury claims |
152300 |
Property damage or loss claims |
152900 |
Other claims |
|
| SCHOLARSHIP GRANTS - Payments made directly to or for the assistance of persons awarded a scholarship
or participating in a sponsored educational training program |
156400 |
Trainees Enrollment Fees |
156600 |
Scholarships, Fellowships, and grants to students. These require the vice chancellor's approval. |
156610 |
Post Doctoral scholarship/fellowship. |
156700 |
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. |
159200 |
Royalty payments |
159900 |
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 |
160200 |
Revenue Bond principal payments. |
160300 |
Loan Principal 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 |
172110 |
Interest and service charges on Revenue Bond debt. |
161300 |
Interest and service charges on Loans |
161950 |
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. |
172100 |
Other Debt Serv - Principal |
172110 |
Other Debt Serv - Interest |
162120 |
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. |
170100 |
Principal and premiums |
170300 |
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. |
172900 |
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. |
173100 |
Inter-agency transfer (Federal) |
173300 |
Intra-agency transfer (State) |
173800 |
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. |
175100 |
Perkins/National Direct Student loans |
175300 |
Health Profession Student loans |
175900 |
Other student loans |
|
| OTHER NON-EXPENSE ITEMS - Those non-operating and non-expense reimbursements not provided for under
object code 17000 through 17700 classifications. |
179500 |
Taxes remitted |
179900 |
Other non-expense items |
198010 |
F&A Charged to Grants |
198020 |
Administrative Overhead--KURES Business Unit Only except for AOH on SOVs |
198050 |
Unrecovered F&A--KURES Business Unit Only |
198510 |
Subcontractor F&A--KURES Business Unit Only |
199000 |
Subcontracts no F&A--KURES Business Unit Only |
199080 |
Rent of Facilities no F&A--KURES Business Unit Only |
199420 |
Tuition Payments no F&A--KURES Business Unit Only |
199500 |
Transfers--KURES Business Unit Only |
199510 |
Transfers (KTEC)--KURES Business Unit Only |
199570 |
Participant Advance—No F & A--KURES Business Unit Only |
199580 |
Participant Support no F&A--KURES Business Unit Only |
199920 |
Scholarship/Fellowship no F&A--KURES Business Unit Only |
199950 |
Non KU Cost Share--KURES Business Unit Only |
199970 |
Project Write-Off--KURES Business Unit Only |
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