Fiscal Operations

MRR Manual Revision Record

OSU FIS Manual Revision Record (MRR)

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

2003 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

October 11

Policy

Summary of Change

FIS 002
Definitions
Added terms: Internal Management Directive, Moving Expenses, Sabbatical Leave-Supplement, and Stipend. Revised terms: Credit Memo, Reduction of Expense, Reimbursements.
FIS-Ex 003-01
FIS Acronym List
Replaced exhibit with FIS Acronym list.
FIS 102-08
Travel Paid by Outside Source
Identified what funds should be initially used to pay expenses and added procedures for depositing checks directly paid to employee.
FIS 404
Arranging for Automated Clearing House (ACH) Payments
Added this information to the manual.
FIS 406
Vendor Invoice Processing
Identified what information needs to be on a vendor's invoice.
FIS 407
Employee Reimbursements
Revised option for payment of employee reimbursements.
FIS 407-01
Travel Reimbursements
Expanded area by adding specific information for the different employees/non-employees.
FIS 407-02
Personal Reimbursements
Added requirement of "clear business purpose" and requirement for long distance cell-to-cell phone calls.
FIS 408-03
Travel Agencies (airfare)
City Pairs program and OSU contracted travel agencies cannot be used for someone on a Personal Services Contract (PSC) or a vendor.
FIS 409-01
Account Code Restrictions by Fund Type
Added new account codes and revised several existing ones.

FIS 409-03
Determining Whether an Activity is Program Related or Training

Added 409-03, new information.
FIS 410-05
Hosting Groups & Officials
Added information on hosting and alcohol.
FIS 410-06
Memberships and Dues
Added section (h.) Personal memberships in social and sports clubs.
FIS 410-07
Paying for Meals and Refreshments Served at Intra-departmental Functions
Added information on refreshments.
FIS 410-21
Postage Orders
Deleted.
FIS 410-21
Conference Expenses
Added "new."
FIS 410-22
Prepaid Calling Cards
Added detailed information on use and instructions for use.
FIS 410-25
Payment for Services
Changed title from Personal Services Contracts to Payment for Services and updated information.
FIS 410-29
Meals on One Day Trip (no overnight stay)
Added this new section to manual.
FIS 801-05
Travel
Added two options for processing travel reimbursements for a trip beginning on one fiscal year and ending on the next fiscal year.
FIS 1101
FOAPAL Elements
Added Funds 438xxx information.
FIS 1106-05
Payment of Travel Reimbursements
Updated the process and requirements for travel reimbursements.
FIS 1107-01
Doing a Correction or Redistributing Charges
Added GRA/GTA Fee Remission (1095x) redistributions information.
FIS 1107-04
Service Center Reimbursements - 09xxx Account Codes
Can only use 09xxx account codes with 09xxxx funds.
FIS 1109-01
Year End Budget Journal Voucher
Added "Budget" to title.
FIS 1111
Document Approval History
Added "Use Banner forms FOIAPHT or FOIAPPH".
FIS Section 1400
Policies
Reorganized and renumbered section 1400 to allow future policies to be added without disrupting the current organization of section.
FIS 1405
Cellular Phone Policy
Added specific examples of business related expenses.

October 7

Policy

Summary of Change

FIS 002
Definitions
Revised Bad Debt Allowance definition.
FIS 102-05
Gifts, Grants and Contracts Income
Added information on gifts by OSU employees.
FIS 410-25
Personal Services Contracts
Revised information on the use of Personal Services Invoice (PSI).
FIS 410-28
Greeting Cards
Added new section on greeting cards.
FIS 503
Department of Administrative Services (DAS) assessments
Revised items in which fees are accessed.

September 24

Policy

Summary of Change

FIS 513
Accounting for Agency Funds
Added FIS 513 to manual.
FIS 1101
FOAPAL Elements
Added specific information under "Funds."

September 18

Policy

Summary of Change

FIS 513
Accounting for Agency Funds
Added FIS 513 to manual.
FIS 1101
FOAPAL Elements
Added specific information under "Funds."
FIS 101
Students
Changed information on tuition rate structure.

FIS 203
Workshop Income from Departments

Changed account code 06410 to 79301.
FIS 410-27
Gift Certificates

Added section 410-27 on Gift Certificates.

FIS 1107-03
Internal Sales Reimbursements - 79xxx Account Codes
Changed the use of 79xxxx account codes to all funds except Service Centers (09xxxx funds) and Agencies (9xxxxx funds).
FIS 1107-05
Income Account Codes on Journal Vouchers
Income Account codes are no longer allowed on Journal Vouchers for Workshop Registrations(credits) and Auxiliary Funds (1xxxxx) Credits.
FIS 1417
Payment of Licenses and Occupational Fees
Added Notary License to list of licenses paid for by University if License is critical to operation of unit.

2004 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

November 4

Policy

Summary of Change

FIS 002
Definitions
Updated the definitions for Internal Sales Distribution and Inter-Departmental.
FIS 203
Workshop Income from OSU Departments

Replaced the term "workshop" with Miscellaneous Internal Services and replaced account code "79301" with 09392.

FIS 204-02
University (internal) Fee Book
Added the sentence "See the Internal Sales Reimbursements definition for the appropriate account code to use for these internal transactions.
FIS 407-01
Travel Reimbursements
Replaced "Invited Guest" with "Official Guest."
FIS 409
How to Determine What Account Code to Use
Deleted "unless credit is to an 05xxxx Designated Operations fund."
FIS 409-01
Account Code Restrictions by Fund Type
Under Revenue Account Codes, replaced 5th bulleted line "09xxx Service Center income, internal service center reimbursement - only on 09xxxx funds" with "09xxx Internal Sales income, - only on 05xxxx, 09xxxx, and 1xxxxx funds". Also deleted the 6th bulleted line (05XXXX if cost overrun)
FIS 410-05
Hosting Groups & Official Guests
Replaced "Invited Guest" with "Official Guest."
FIS 411-01
Revenue Transfer Requirements
Replaced 3rd bulleted line "When income is posted to service departments with 79xxx account codes. Such income is generated from charges to other departments for goods and services provided by the service department) with "09xxxx Internal Sales are not considered Revenue for this section. See Internal Sales Reimbursements definition.
FIS 1107-01
Doing a Correction or Redistributing Charges
Added "use JV Rule Code 3GNT" to the information concerning the redistribution charges involving Grants.
FIS 1107-03
Internal Sales Reimbursement -- 79xxx Account Codes
Updated the exception concerning the use of the 79xxx account codes.

FIS 1403-01
Designated Operations

Replaced account code "79390" in Departmental General Fund with "09390" for the entry of expenditures in the designated operations funds related to the direct and indirect costs of the activity.

March 24

Policy

Summary of Change

FIS 1402-01
Airfare Purchasing Policy - Not Using Contracted Travel Agencies
Added information on Personal Travel Combined with Business Travel.

2005 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

January | February | March | April | May | June | July | August | September | October | November | December

December

Date

Policy

Summary of Change

12/15/2005 FIS 1402-01
Airfare Purchasing Policy - Not Utilizing Contracted Travel Agencies
Added: Travelers are required to obtain a written quote from one of the contracted travel agencies showing the cost of the most economical direct route of travel as justification before using non-contracted agency that offers lower cost airfare.
12/8/2005

FIS 408-02
Car Rentals

Added information about using the AutoPay vendor program for car rentals.

November

Date

Policy

Summary of Change

11/15/2005 FIS 410-30
Information Technology Expenditures
Added this expenditure to the manual.
11/10/2005 FIS 410-05
Hosting Groups and Official Guests (non-employees)
Increased the Maximum Meal Amounts.

October

Date

Policy

Summary of Change

10/25/2005 FIS 002
Definitions
Revised the definition for AUXILIARY ENTERPRISES and added the definition for AGENCY.
FIS 103-06 and FIS 411-03
Income Account Code to Agency Funds Using a JV
New pieces of information added.

September

Date

Policy

Summary of Change

9/27/2005 FIS 1402-13
Employee Recognition
Added new policy to FIS Manual.
9/22/2005 FIS Manual Replaced old links to FASOM manual with new links to the OUS Fiscal Policy Manual.
FIS 410-08
Retirement Receptions/Employee Recognition
Institutional funds can no longer be used for these purposes.

July

Date

Policy

Summary of Change

7/11/2005 FIS 1403-01
Designated Operations
Replaced entry for Cr. Departmental General Fund Account Code from 09390 to 79390 (Admin Service Internal Sales) in the procedure section.

May

Date

Policy

Summary of Change

5/23/2005 FIS 410-05
Hosting Groups and Official Guests (non-employees)
Replaced "In the case where a receipt has been lost, an affidavit of lost/missing receipt can be substituted which includes all the details above. Use of affidavit of lost/missing receipt should be rare; employees should submit requests for reimbursement in a timely manner to minimize the loss of the original itemized receipts."

With In the case where a receipt has been lost, contact Accounts Payable.

FIS 1403-01
Designated Operations
Changed the amount limit to $25,000 for Carry over from one fiscal year to the next

2006 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

January | February | March | April | May | June | July | August | September | October | November | December

December

Date

Policy

Summary of Change

12/08/2006 FIS 507
Relationship Between OSU and OSU Foundation
Updated and expanded policy and procedures in response to current practices and recommendations.
12/08/2006 FIS 410-05
Hosting Groups and Official Guests

Removed reference to retirement receptions for account code 28613.

12/05/2006 FIS 1405-01
Banner Journal Vouchers
Updated language in regarding OPE correction to indicate university ID rather than social security number.

November

Date

Policy

Summary of Change

11/01/2006 FIS 410-32
Participant Support Costs
Changed account code in examples table for "Refreshments for math/science club" to 28612.

October

Date

Policy

Summary of Change

10/16/2006 FIS 410-32
Participant Support Costs
Added a Participant Support Cost policy for individuals engaged in training and/or research in a specific field or program, and in which costs are generally funded by grants and/or contracts.

September

Date

Policy

Summary of Change

9/19/2006 FIS 1402-13
Employee Recognition Policy
Added an employee recognition policy.
FIS 1402-07
Gift Certificates
Updated Gift Certificates policy to provide details such as tax withholding and processing for Foundation funds. Added account code information.
9/06/2006 FIS 1402-03
Communications: Internet Services, and other Mobile Devices
Clarified individual wireless access (para. 3 of Policy section) and added ORS 351.070(3)(a) to Reference section.
FIS 1402-15
Communication Allowances
Added ORS351.070(3)(a) to Reference section.
FIS 410-24
Use of University Property/Facilities for Personal Use
Clarified in para. 3 that personal usage costs for long distance MUST be reimbursed.

August

Date

Policy

Summary of Change

8/23/2006 FIS 1402-03
Communications: Internet Services, and other Mobile Devices
Updated policy to include internet services and other mobile devices.
FIS 1402-15
Communication Allowances
Added a communications allowance policy.

July

Date

Policy

Summary of Change

7/5/2006 FIS 410-04
Flower Purchases
Deleted references related to retirement expenses.
FIS 410-05
Hosting Groups & Official Guests
Updated policy.
FIS 1402-12
OSU Purchasing Card
Deleted ($1,500.00 for Auxiliaries) in "E" of Policy section regarding capital equipment purchases.
7/1/2006 FIS 1402-02
Cash Out
Revised policy to include volunteers and information on direct deposit for expense reimbursement.

June

Date

Policy

Summary of Change

6/8/2006 FIS 1402-14
Graduate Assistant Employed by Non-Academic Unit
Added this policy to the FIS Manual.

May

Date

Policy

Summary of Change

5/12/2006 410-26
Employee Off-Campus Internet Connection Charges
Deleted FIS 410-26 from FIS manual.

March

Date

Policy

Summary of Change

3/30/2006 FIS-Ex003-02
Cost Accounting Standards Guidelines
Deleted exhibit from the FIS manual. This information is located in the GCG Manual as GCG 105: Cost Accounting Standards Guidelines.
3/15/2006 FIS 410-31
Utilities for Short Term Crew Field Crew Housing
Added this new topic to the FIS manual.
FIS 1101
FOAPAL Elements
Changed Funds 065XXX through 067XXX Inventions/Royalty Funds to 065XXX through 067XXX Technology Transfer Funds and added additional information on the use of these fund numbers.
FIS 1402-12
OSU Purchasing Card
Updated the terminology in the Procedure section and deleted the term "Packets."

January

Date

Policy

Summary of Change

1/16/2006 FIS 1404-01
Building Use Credits
Replaced OMB Circular A-21; section j.12 with OMB Circular A-21; section J.14h.
FIS 705
Building Use Credit Reserves
Updated policy.

2007 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

January | February | March | April | May | June | July | August | September | October | November | December

November

Date

Policy

Summary of Change

11/01/2007 FIS TOC
FIS Table of Contents

Took out Internal Fee Book, External Fee Book, and Academic Fee Book from 1401-03. Books are located under 1401-03 policy.

October

Date

Policy

Summary of Change

10/12/2007

FIS 1101
Banner Processes

Took out verbiage, "link to Appendix for details."

10/12/2007

FIS 406-10
Payment Terms (i.e. Net 30)

Updated verbiage for policy.

September

Date

Policy

Summary of Change

9/14/2007
FIS-Ex003-13
Account Code Restrictions
Added title to exhibit.
FIS 409-01
Account Code Restrictions
Changed verbiage to state, "specific account code restrictions."

9/11/2007

FIS 409-01
Account Code Restrictions

Added verbiage, "matrix depicting the account code restrictions can be found at FIS-Ex003-13."

9/10/2007
FIS 408-02
Car Rentals
Updated link to PaCS web site.
FIS-Ex003-13
Account Code Restrictions

Added new exhibit, FIS-Ex003-13: Account Code Restrictions.

FIS 003
List of Exhibits
Added link to new exhibit FIS-Ex003-13.
9/04/2007
FIS 1112
Month End Closing Process
Changed first sentence to state that each period closes on the 7th working day of the following month.

August

Date

Policy

Summary of Change

8/24/2007

FIS 412
1099 Reporting

Updated like to Section 02:Account Codes - Summary of Tax Reportable Account Codes of the OSU Financial Administration Standard Operating Manual (FASOM).

8/06/2007

FIS 1403-03
Designated Operations

Updated verbiage for administrative costs for the current fiscal year.

July

Date

Policy

Summary of Change

7/23/2007

FIS 103-02
Cash Out

Updated location and link for Wire Transfer form, which is now located in OSCAR.

7/01/2007

FIS 1402-02
Cash Out

Updated link for OSU Employee On-Line Services.

7/01/2007

FIS 1402-14
Graduate Assistant Employed by Non-Academic Unit

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1401-02
Sales of Goods and Services

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1401-01
Deposits

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 410
Expenditure Types

Updated link for FIS 410-05, FIS 410-07, FIS 410-01 and FASOM 13.01 under FIS 410-05, Hosting Groups and Official Guests.

Updated FASOM 13.01 link under FIS 410-06, Memberships and Dues.

Removed FASOM 13.01 link under FIS 410-08.

Updated FIS 410-09 Gradation Event Expense policy.

Updated FIS 302-03 link under FIS 410-11 Scholarships from Non Education and General Funds.

Changed title of form under FIS 410-15; Telecommuting Policy is now called Telecommuting Policy and Agreement Form.

Updated FASOM 02.11L link under FIS 410-20.

Updated link for Advisory Opinion No.98A-1003 under FIS 410-24.

Under FIS 410-25; updated link for AutoPay Vendor List and contact information regarding the payment of foreign nationals.

Updated link for OPAA under FIS 410-32.

7/01/2007

FIS 1107
Journal Vouchers

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 504
OSU Assessments

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 200
Revenue (Internal)

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-01
Recharge Activities (Internal & External)

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-02
Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-03
Designated Operations

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-04
Service Center Operations

Updated verbiage of purpose, policy, procedures, and references.

7/01/2007

FIS 1403-05
Auxiliary Enterprises

Updated verbiage of purpose, policy, and procedure. Updated links for OSU Assessments FIS 504, OUS Auxiliary Enterprise Indirect Cost Allocation Policy, and State of Oregon Department of Administrative Services Assessments FIS 503. Updated links in Developing Fees section for IMD 8.016(3) Proportionate Financing of Joint Use Facilities and FIS 1403-01. Updated link in Revenue section for FIS 1107 Journal Vouchers.

Updated links for Additional References.

7/01/2007

FIS 407
Employee Reimbursements

Removed Cash Out Personal Reimbursement form.

7/01/2007

FIS 102-01
Deposit Slips, Timing, Account Codes

Updated links for Business Affair' Cash Handling Manual, Oregon State Treasury's Cash Management Manual, and Grant, Contract, Gift Accounting Policy & Procedure Manual.

FIS 102-02
External Income (University Fee Book)

Updated links for Sales of Goods and Services, University Fees, Recharge Activities, and Designated Operations

FIS 102-05
Gift, Grant and Contract Income

Updated link for OUS policy 55.100 and PRO 207.

7/01/2007

FIS 101
Students

Updated links for Academic Year Fee Book and Summer Session Fee Book.

Updated link for Scholarship and Awards Authorization for Payment form (SAAP).

Updated References links.

7/01/2007

FIS 410-09
Graduation Event Expenses

Updated link for FIS 507 Relationships Between OSU and OSU Foundation.

7/01/2007

FIS 409
Determine What Account Code to Use

Updated link for Description of account code in OUS Fiscal Policy Manual and link for Information contained in OSU Fiscal Manual, especially FIS 410.

FIS 409-02
Frequently Asked Questions (FAQ)

Updated link for FAQ's.

FIS 409-03
When to use Training account codes

Updated Reference links.

May

Date

Policy

Summary of Change

5/16/2007

FIS 202
Endowment

Updated link for Endowment policy.
5/11/2007 FIS 502
Leasing Reporting
Updated link for OUS Fiscal Policy Manual 05.281 Accounting for Leases.
5/08/2007

FIS 1403-05
Financial Irregularities

Updated evaluation of appropriate measures. Added bullet about Internal Audit Division. Under "Additional Information" changed link to the OUS Policy on Financial Irregularities.

April

Date

Policy

Summary of Change

4/26/2007 FIS 1401-03
University Fees
Updated links to fee books.
4/19/2007 FIS 902
Facilities and Administration Rate Calculation (MTDC Rate)
Expanded list of expenditures to include building and equipment depreciation, and interest on bonds. Added a bullet to the calculation process that provides more complete instructions.

January

Date

Policy

Summary of Change

1/23/2007 FIS-Ex003-04
Capital Inventory Asset Codes
Updated information regarding depreciation allowances, standard life and depreciation codes for capital inventory.
1/08/2007 FIS 706
Research Equipment Reserves
Updated and expanded policy and procedures in response to current practices and recommendations.

2008 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

December 18

Policy

Summary of Change

FIS 1402-15
Communications Allowance

Updated significant areas of the policy and procedures section to reflect current technology and associated costs.

FIS 1402-03
Communications: Internet Services and Other Mobile Devices

Updated significant areas of the policy and procedures section to reflect current technology.

December 2

Policy

Summary of Change

FIS 407-01
Travel Reimbursements

Updated first paragraph and link to the Travel Reimbursement Request Form.

FIS 404
Arranging for Automated Clearing House (ACH) Payments

Updated verbiage to policy and link to Direct Deposit Authorization form.

FIS 410-05
Hosting Groups and Official Guests

Added sentence to last paragraph referring to students groups on one day or overnight trips.

November 4

Policy

Summary of Change

FIS 410-31
Utilities for Short Term Field Crew Housing

Updated account code for Building Rental to 24151.

FIS Ex003-17
External Receipts Account Code Guidance

Added new exhibit.

FIS 102-01
Deposit Slips, Timing, Account Codes

Added verbiage and link to FIS Ex-003-17.

FIS 1401-01
Deposits

Added verbiage and link to FIS Ex-003-17 under additional information.

FIS 003
List of Exhibits

Added new exhibit, FIS Ex-003-17 External Receipts Account Code Guidance.

October 31

Policy

Summary of Change

FIS 1402-13
Employee Recognition
Updated policy.

October 27

Policy

Summary of Change

FIS 1401-01
Deposits
Added link to FASOM 01.21C under policy. Updated ORS 279.261(1) to ORS 293.265 and linked to page. Updated link to Cash Handling Handbook. Added FIS 1401-06: e-Commerce Policy link to additional references.

October 24

Policy

Summary of Change

FIS 1402-16
Fellowships, Scholarships, and Student Payments

Updated exceptions to this policy must be approved by Director of Financial Aid and not Director of Business Affairs.

October 22

Policy

Summary of Change

FIS 1402-15
Communications Allowance

Updated all amounts rounded up to the nearest $5, effective January 1, 2009.

October 20

Policy

Summary of Change

FIS 1403-16
Fellowships, Scholarships, and Student Payments

Created new policy.

October 14

Policy

Summary of Change

FIS 1403-13
Proposal for Use of e-Signature

Created new policy.

FIS Ex003-16
Proposal for Use of e-Signature

Created new exhibit.

FIS Ex003-15
e-Signature Authentication Assurance Levels

Created new exhibit.

FIS 1402-12
OSU Purchasing Card and Student Group/Team Travel Card

Updated title and policy.

October 13

Policy

Summary of Change

FIS Ex003-14
e-Commerce Incident Report

Created new exhibit.

FIS 1401-16
e-Commerce

Created new policy.

October 8

Policy

Summary of Change

FIS 1402-15
Communications Allowance

Updated link to Cost Analysis, Business Affairs, Oregon State University.

August 13

Policy

Summary of Change

FIS 509
Relationship Between OSU and the Agricultural Research Foundation

Added new policies.

July 11

Policy

Summary of Change

FIS 801-09
Journal Vouchers

Updated rule code from 3YEC to 3JV1.

May 14

Policy

Summary of Change

FIS 801-14
Balance Sheet Analysis

Updated rule code from 3YEC to 3JV1.

May 9

Policy

Summary of Change

FIS 1402-12
OSU Purchasing Card

Updated entire policy and procedure.

FIS 102-10
Cash Handling on Behalf of a Third Party

Added new policy.

FIS 102-11
Contracting with a Third Party for University Business

Added new policy.

April 30

Policy

Summary of Change

FIS 1401-06
Guidelines for Release of Student Records

Removed additional information section.

April 16

Policy

Summary of Change

FIS 410-05
Hosting Groups and Official Guests

Took out (non-employees) from title. Revised entire policy.

FIS 410-07
Hosting Groups and Official Guests

Revised title and entire policy.

FIS 410-29
Meals on One Day Trip (no overnight stay)

Revised entire policy.

April 7

Policy

Summary of Change

FIS 1402-12
OSU Purchasing Card

Updated entire policy and procedure.

February 4

Policy

Summary of Change

FIS 408-01
Procurement Cards

Added reference to Fiscal Policy Manual 70.100 Purchasing - Procurement.

FIS 402-02
Encumbrances for Payroll and OPE (Fringe Benefits)
Updated link to employee classes.
FIS 401-06
Vacation and Sick Leave Accrual

Updated link to HRS Section 1500.

January 23

Policy

Summary of Change

FIS 102-09
Attendee-Paid Funds for Recognition Event

Added new policy called Attendee-Paid Funds for Recognition Event.

January 22

Policy

Summary of Change

FIS 1108
Approval Routing

Added additional information link, FIS 1405-01 Delegation of Invoice Final Approval to Departments.

FIS 1405-01
Delegation of Invoice Final Approval to Departments
Added additional information link, FIS 1108 Approval Routing.

January 15

Policy

Summary of Change

FIS 1107-03
E & G funds Internal Reimbursement -- 79xxx Account Codes

Added policy number and link to Recharge Policy.

FIS 1405-01
Delegation of Invoice Final Approval to Departments

Added new policy.

2009 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

October 9

Policy

Summary of Change

FIS 1107-07
Transfer Account Codes
Added policy to FIS manual.

October 28

Policy

Summary of Change

FIS 1402-01
Airfare Purchasing Policy
Removed Applicability paragraph, updated revised date to 10/01/2009
FIS 003
List of Exhibits
Added link to FIS-Ex003-21: Transfer Account Code Usage by Fund Type Level II

September 28

Policy

Summary of Change

FIS 1402-17
Payments to Non-Resident Aliens (NRA)
Added policy to FIS manual.

August 10

Policy

Summary of Change

FIS 1403-04
Service Center Operations
Minor updates throughout text for termination of service center status.
FIS 1403-03
Designated Operations
Changed fund balance transfer codes.

August 18

Policy

Summary of Change

FIS 1403-03
Designated Operations
Changed transfer codes for Closing a Designated Operation fund.

July 14

Policy

Summary of Change

FIS 101
Student (Revenue)
Minor updates throughout with additional links to resources included.

June 5

Policy

Summary of Change

FIS Ex003-20
Course Fee Calculation Guidance
Added new exhibit, Course Fee Calculation Guidance.

April 21

Policy

Summary of Change

FIS 800
Closing the Books
Updated verbiage for 801-10 and 801-11.

April 14

Policy

Summary of Change

FIS 800
Closing the Books
Updated 801-01 through 801-14. Created 801-15 (Expenditure Review) and 801-16 (Revenue Review).

March 25

Policy

Summary of Change

FIS 506
Tax Exempt Status
Updated OUS Tax Exempt link and Internal Revenue Code, Title 26, Code 115 link.

March 17

Policy

Summary of Change

FIS 1403-12
Financial Irregularities
Removed OSU policy and created a link to the OUS policy.

January 23

Policy

Summary of Change

FIS 507
OSU and OSU Foundation Relationship
Updated verbiage to policy.

January 21

Policy

Summary of Change

FIS 1405-02
Program Codes
Updated all program codes in procedure section.

January 14

Policy

Summary of Change

FIS Ex003-18
Fund Reconciliation Responsibility by Fund

Added new exhibit.

FIS Ex003-19
Fund Reconciliation Responsibility by Unit

Added new exhibit.

FIS 1101
FOAPAL Elements
Updated definition of Fund.

 

2010 Revisions

Fiscal Operations Manual
Section: Manual Revision Record
Effective: 09/18/2003

January | February | March | April | May | June | July | August | September | October | November | December

December 22

Policy

Summary of Changes

1101 FOAPAL Elements General Revisions from Fall 2007 Review
1102 How to Establish a New Index  
1104 Rule Codes  
1106 Invoices title change on 1106-06
1107 Journal Vouchers 1107-02 deleted/vacant, 1107-08 is new
1108 Approval Routing 1108-02 deleted/vacant
1109 Special Approvals  
1110 Document Status  
1111 Document Approval History  
1405-01 is now vacant
1200 Records Retention Requirements  
1403-03 Designated Operations  
1403-04 Service Center Operations  

December 9

Policy

Summary of Changes

413 Transfer of Funds General Revisions from Fall 2007 Review
414 Revolving Funds  
504 OSU Assessments  
507-04 OSU Foundation Procedures for an OSU Reimbursement Request  
512 Use of Foreign Banks  
801 Fiscal Year End Processes  
Ex003-22 Business Center – JV Rule Code Matrix Created new exhibit
1104 Rule Codes Added a link to FIS-Ex003-22 Business Center – JV Rule Code Matrix
1107 Journal Voucher Added a link to FIS-Ex003-22 Business Center – JV Rule Code Matrix

December 1

Policy

Summary of Changes

410-23 Testing Incentives General Revisions from Fall 2007 Review
1402-15 Communications Allowance  
410-15 Telecommuting  
1402-03 Communications: Internet Services and Other Mobile Devices  

November 24

Policy

Summary of Changes

FIS 410-05 Housting Groups and Officiql Guests General Revisions from Fall 2007 Review
FIS 410-07 Refreshements or Meals for Unit Functions  
FIS 410-08 Retirement Receptions  
FIS 1402-02 Cash Out  
FIS 1402-13 Employee Recognition  
FIS 407 Employee Reimbursement  
FIS 1402-12 OSU Purchasing Card and Student Group/Team Travel Card  

November 18

Policy

Summary of Changes

FIS 410-02 Cell Phone Charges General Revisions from Fall 2007 Review

November 11

Policy

Summary of Changes

FIS 405: Purchase Orders and Encumbrances General Revisions from Fall 2007 Review
FIS 410-25: Payments for Services  
FIS 1402-07: Gift Certificates  
FIS 406: Vendor Invoice Processing Updates links
FIS 402-05: Early Retirement Liability  
FIS 408: Centralized Processing of Expenditures Combining FIS and TRA manuals
FIS 406: Vendor Invoicing Processing  
FIS 412: 1099 Reporting  
FIS 1402-10: Petty Cash  
FIS 1402-16: Fellowships, Scholarships, and Student Payments  
FIS 1402-17: Payments to Non-Resident Aliens  
FIS 002: Definitions  

November 1

Policy

Summary of Changes

FIS 1401-02 Sales of Goods and Services General Revisions from Fall 2007 Review
FIS 204 Internal Reimbursements General Revisions from Fall 2007 Review
FIS 206 Surplus Sales General Revisions from Fall 2007 Review
FIS 103 Other Revenue General Revisions from Fall 2007 Review
FIS 407-07 Travel Reimbursements New section added
FIS 407-08 Personal Reimbursements New section added
FIS 407 407-01 -- changed section heading
407-03-- changed section heading
05-06 -- made vacant

October 21

Policy

Summary of Changes

FIS 102 Non-student income General Revisions from Fall 2007 Review

October 12

Policy

Summary of Changes

FIS 401 Payroll General Revisions from Fall 2007 Review
FIS 410-04 flower Purchases General Revisions from Fall 2007 Review
FIS410-20 Payment of Fines General Revisions from Fall 2007 Review
FIS410-29 Meals on One Day Trip General Revisions from Fall 2007 Review
FIS 410-32 Participant Support Costs General Revisions from Fall 2007 Review
FIS 509-02 Deposits from ARF General Revisions from Fall 2007 Review

September 14

Policy

Summary of Changes

FIS 1402-12 OSU Purchasing Card and Student Group General Revisions from Fall 2007 Review
FIS 002 Definitions General Revisions from Fall 2007 Review

September 7

Policy

Summary of Change

FIS 403 Vendor Payments General Revisions from Fall 2007 Review
FIS 1402-02
Cash Out
Updated link for Gift Certificates poining to FIS 1402-07
FIS 1402-04 Determining if Worker is Employee or Independent Contractor General Revisions from Fall 2007 Review
FIS 1402-07 Gift Certificates General Revisions from Fall 2007 Review
FIS 1402-08 Personal Reimbursement for Web Purchases General Revisions from Fall 2007 Review
FIS 1402-09 Payment of Licenses and Occupupational Fees General Revisions from Fall 2007 Review
FIS 1402-10 Petty Cash General Revisions from Fall 2007 Review
FIS 1403-02 Education & General and SWP General Revisions from Fall 2007 Review
FIS 1403-05 Auxiliary Enerprises Bolded heading Auxiliaries are the only units that may charge internally for ‘rental of buildings or land’
FIS 1404-01 Building Use Credits General Revisions from Fall 2007 Review
FIS 1403-04 Service Center Oerations General Revisions from Fall 2007 Review
FIS 1405-02 Program Codes added 11990 - Instruction and Departmental Research

September 2

Policy

Summary of Change

FIS 1000 General Ledger Account Codes General Revisions from Fall 2007 Review
FIS 1101 FOAPAL Elements General Revisions from Fall 2007 Review
FIS 1102 How to Establish a New Index Linked FOAPAL request form
FIS 1103 Document Codes General Revisions from Fall 2007 Review
FIS 1105 Purchase Orders General Revisions from Fall 2007 Review
FIS 1106 Invoices General Revisions from Fall 2007 Review
FIS 1107 Journal Vouchers General Revisions from Fall 2007 Review
FIS 1401-02 Sales of Goods and Services General Revisions from Fall 2007 Review
FIS 1401-04 Student Account Refund General Revisions from Fall 2007 Review
FIS 1401-05 Gift Fees General Revisions from Fall 2007 Review

August 26

Policy

Summary of Change

FIS 607 Depreciation General Revisions from Fall 2007 Review
FIS 603-03 How are Plant Funds Established General Revisions from Fall 2007 Review
FIS 603 Establishing Construction Plant Funds General Revisions from Fall 2007 Review
FIS 513 Accounting for Agency Funds General Revisions from Fall 2007 Review
FIS 512 Use of Foreign Banks General Revisions from Fall 2007 Review
FIS 505 How to Determine Fund, Account, Budget Balances General Revisions from Fall 2007 Review
FIS 503 DAS Assessments General Revisions from Fall 2007 Review
FIS 502 Lease Reporting General Revisions from Fall 2007 Review
FIS 406 Vendor Invoice Processing General Revisions from Fall 2007 Review
FIS 405 Purchase Orders and Encumbrances General Revisions from Fall 2007 Review
FIS 404 Arranging for ACH Payments General Revisions from Fall 2007 Review
FIS 900 Facilities and Administration Rate Calculation General Revisions from Fall 2007 Review

January 13

Policy

Summary of Change

FIS 1108 Banner Processes General minor revisions

2011 Revisions

December

Policy

Summary of Changes

1108: Approval Routing Updated content
1108-01: Invoices for Fixed Assets Updated content
1108-02: Processing Large Payments to Vendors Created new section
003-23: Large Payment Authorization Added new Exhibit
1403-12: Financial Irregularities Updated link for OUS Financial Irregularity Policy

November

Policy

Summary of Changes

701: Equipment Replacement Reserves and Depreciation

Updated content
1106-04: Payment when Check Disbursed to Other than Vendor removed OVER $300 from 3rd bullet

October

Policy

Summary of Changes

FIS 002: Definitions Added definition for Proof of Payment
FIS 411-02: Ground Transportation Updated content
FIS 410-05: Hosting Groups and Official Guests Updated content
FIS 406: Vendor Invoice Processing Updated content

September

Policy

Summary of Changes

FIS 403: Vendor Payments - Setting Up New Vendors Updated content
FIS 1300: Links to OUS and State of OR Policies Updated content
FIS 407: Employee Reimbursements Updated content

August

Policy

Summary of Changes

FIS 1001-05: Fixed Assets Updated link for Property Management Manual
FIS 411-01: Air Transportation Updated content
FIS 410-05: Hosting Groups and Official Guests Updated content under Hosting Official Guests
FIS 701: Equipment Replacement Reserves and Depreciation updated link for IMD 6.350
FIS 1109: Special Approvals Updated content
FIS 1403-01: Recharge Activities Updated link for OARS 580-040-0010
FIS 002: Definitions Updated definition of Official Guests
FIS 411-07: Travel Reimbursements
Updated text under Official Guests
FIS 1109: Special Approvals Updated content

July

Policy

Summary of Changes

FIS 101: Student (Revenue) Updated link for Student Fees
Updated entire section 101-01 Tuition and Fees

June

Policy

Summary of Changes

FIS 1403-05 Auxiliary Enterprises

updated link for OUS Policy 15.001
FIS 410-05 Hosting Groups And Official Guests updated policy text
FIS 1403-04 and FIS 1403-05 removed link for IMD 6.051, 6.310, 6.350, 6.500
and ORS 315.590.

May

Policy

Summary of Changes

FIS 407-02 Personal Reimbursements

updated text
FIS 406-02 Vendor Invoice Number
updated text for Albertsons
FIS 509-01 Revenues t the ARF added paragraph under "Revenue not clasifies as contibutions or donations".
FIS 1402-12 OSU Purchasing Card and Student Group-Team Travel Card Revised section

April

Policy

Summary of Changes

FIS 900 Facilities and Administratin Rate Calculations
updated link for Office of Sponsored Programs and Research Compliance web page

March

Policy

Summary of Changes

FIS 1402-05 Employees doing business with OSU as Private Contractors or Vendors
updated text
FIS 1401-06 e-Commerce updated links for OST
FIS 410-01 Alcoholic Beverage updated text
FIS 411-02 Ground Transportation added 3rd paragraph "Due to the number of University Travelers on a single itinerary..."
FIS 406 Vendor Invoice processing Changes made to provide a different link from PaCS regarding purchasing guidelines

February

Policy

Summary of Changes

FIS 410-12 Student Travel Recruitment
Removal of link to TRA Manual
FIS 408-02 Car Rentals
removed language regarding car rental discounts to non-employees
FIS 411-07 Travel Reimbursement added text "Passports, visas, immunization shots and other miscellaneous expenses with receipts may be reimbursed when required for an international trip." to 5th paragraph

January

Policy

Summary of Changes

FIS 410-33 Created new section
FIS 410-29 Meals on One Day Trip Removal of link to TRA Manual
FIS 002 Definitions added definition for State Liability Insurance

FIS 1101 FOAPAL Elements

updated link for Reduction of Expense
FIS 1106-08 updated text for link to OSCAR
FIS 1107-03 updated link for Recharge Policy 1403-01
FIS 1107-06 updated link for Year-End Processing
FIS 1106-09 updated link to Office of Post Award Administration (OPAA)
FIS 1108 Remove last sentence just before 1108-01 which reads “See FIS 1405-01 Delegation of Invoice Final Approval to Departments for additional information.”
FIS 1302 updated link for 1302 Internal Management Directives (IMD’s) 
FIS 1203 Created new section

2012 Revisions

December

Date Policy Summary
11 1403-03: Designated Operations Updated text under Closing a Designated Operation fund
14 900: Facilities and Administration Rate Calculation Added a link for FAQs to section 901 and
updated entire section 903: Current Rates
15 407: Personal Reimbursements  
15 415: Relocating and Moving Updated the first paragraph
18 002: Definitions Added definitions for Institution Funds and University Funds
18 411-04: meals Updated entire section
18 205: Parking Permits Updated entire section
27 1101-01 Program Codes
410: Expenditure Types
409: Determine What Account Code to Use
400 Expenditures
900 Facilities and Administration Rate Calculation
401: Payroll
507-01 Payments to Vendors or Contractors, Employee Awards and Gifts
606 Year End Processes for Capitalization
601 Equipment
603 Establishing Construction Plant Funds
002: Definitions
607 Depreciation
604 OUS Assessments on Capital Projects
406-01 Trade-In of Capital Equipment
Added a link for Related Frequently Asked Questions

 

November

Date Policy Summary
09 509-02 Payments from Agricultural Research Foundation to OSU fixed spelling error in title
20 1101-01 Program Codes Added link to GCG 212: Cost Share
20 1403-10 Cost Share Vacated
20 1401-03 University Fees Vacated
20 1401-02 Sales of Goods and Services Move FIS 1401-02 to FIS 1403-10
20 201 Intereste Earnings updated entire section
20 410-20 Payment of Fines removed text "Also parking permits for employees may not be paid from institutional funds."
20 1401-06 e-Commerce Updated link for Sales of Goods and Services
20 102-02 External Income (University Fee Book) Updated links at the bottom of the page

October

Date Policy Summary
9 205: Parking Permits Revised entire section
11 1402-15: Communications Allowance Revised Procedure #3
23 705: Building Use Credit Updated first paragraph
25

509: Relationship Between OSU and the Agricultural Research Foundation

Revised entire section
30 407: Personal Reimbursements Revised entire section, including Memorandum of Understanding
30 411-07: Travel Reimbursements Revised entire section, including Memorandum of Understanding
30 002: Definitions Added definition for Compensation
30 102-09: Attendee-Paid Funds for Recognition Event Updated link for Risk Management

September

Date Policy Summary
27 407-08: Travel Advances Revised text in first paragraph

 

July

Date Policy Summary
6 002: Definitions Updated/added definitions for: Improvements other than Buildings (IOTBs), Infrastructure, and Land Improvement
12 415: Relocation & Moving
415-01: House Hunting
415-02: Temporary Living
415-03: Moving
415-04: Reimbursements
415-05: Procedures
created new sections
12 410-33: Relocating and Moving Expenses removed content and section is now vacant
24 1403-04: Service Center Operations updated link for OMB Circular A-21

June

Date

Policy

Summary

1 410-01: Alcoholic Beverages added sentence "Alcoholic beverages are not reimbursable when official guests are hosted at an employee’s home. "
14 1403-04: Service Center Operations updated link for IMD 6.350
19 1107: Journal Vouchers updated content, added additional references
  1107-03: Vacant now Vacant
  1107-04: Vacant now Vacant
  1107-06: Inter-Institutional Journal Vouchers (IIJV) removed additional references
28

1403-05: Auxiliary Enterprises

updated link for IMD 8.016(3)

May

Date

Policy

Summary

8 1403-05: Auxiliary Enterprises updated text under Revenue section
16 1402-07: Gift Certificates updated text under Procedure section
31 1401-02: Sales of Goods and Service updated link for IMD 6.500

April

Date

Policy

Summary

16 701 Equipment Replacement Reserve updated entire section
16 607 Depreciation  updated entire section

March

Date

Policy

Summary

1 1402-13 Employee Recognition Updated text under 1. Performance Awards
6 411-01 Air Transportation Updated link for Memorandum of Understanding
6 411-07 Travel Reimbursements Updated link for Memorandum of Understanding
29 702 Service Centers Updated link for IMD 6.350

February

Date

Policy

Summary of Changes

10 306 Updated link for Detail Code Request
22 1403-04: Service Center Operations Updated text in first paragraph under Policy

January

Policy

Summary of Changes

1402-15: Communications Allowance Updated content
1402-03: Communications: Internet Services and Other Mobile Devices Updated content
407: Personal Reimbursements Updated content
411-01: Air Transportation Updated content
003-24: Memo of Understanding Added a new Exhibit
1108: Approval Routing Updated content and added a new Exhibit
1402-01: Airfare Purchasing Policy - Not Utilizing Contracted Travel Agencies Removed section
407-02: Personal Reimbursements Removed section
407-03: Personal Reimbursement for Web Purchases Removed section
407-01: Submission Deadline Removed section
411-07: Travel Reimbursements added link to FIS 407-01 Submission Deadline
407-08: Travel Advances Updated links

102-01: Deposit Slips, Timing, Account Codes

UPdated links

2013 Revisions

December

Date Section Summary of Changes
3
413-01: NRAs Services and Travel updated link for International Visitor Data Sheet.
3 413-03: NRAs Scholarships and Fellowships updated link for Certificate of Residency
17 003-23: Large Payment Authorization uploaded new document
19 408-01: Procurement Cards fixed page formatting
19 410-06: Memberships and Dues Updated text under Bullet #4
19 514: Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations Moved content from section 1403-02.
19 1403-02: Vacant
This section is now vacant and content is under FIS 514
30 514: Education & General (E&G) and Statewide Public Service (SWPS) Budgeted Operations Updated link for OAR 580-040-0010

November

Date Section Summary of Changes
13 Ex003-25: Non-resident Alien - Form Descriptions updated text for PPSC to "Non-resident aliens must complete a PSC if he/she will receive a payment for services at any dollar level."

October

Date Section Summary of Changes
15 Ex003-24: Inviting & Paying a Non-Resident Alien for Academic Activities Added new exhibit
15 Ex003-25: Non-resident Alien - Form Descriptions Added new exhibit
15 Ex003-26: Department and Employee Directory - non-resident Alien Activities Added new exhibit
15 Ex003-27: Payments That Can Be Issued to Foreign Nationals Added new exhibit
15 Ex003-28: Paying Wages to a Non-resident Alein Added new exhibit
15 Ex003-16: Proposal for Use of e-Signature Added new exhibit
15 413: Non-Resident Aliens (NRA) Added new section
15 413-01: NRAs Services and Travel Added new section
15 413-02: NRAs Payroll – University Employment Added new section
15 413-03: NRAs Scholarships and Fellowships Added new section
15 413-04: NRAs Foreign Business Payments Added new section
15 410-27: Gift Cards or Certificates updated
15 508-01: Payment of Audit Disallowance updated
15 511: e-Signature updated
15 1402: Vacant now vacant
15 1403-13: Vacant now vacant
15 1402-17: Vacant now vacant

September

Date Section Summary of Changes
27 FIS Ex003-02: Vacant
Removed content for Mileage Chart for Cities Outside Oregon
27 411-02: Ground Transportation Removed link/text to FIS Ex003-02 Mileage Chart for Cities Outside Oregon

August

Date Section Summary of Changes
15
410-22: Licenses and Occupational Fees
general update
15
505: How to Determine Fund, Account, Budget Balances general update
15 502: Lease Reporting general update
15 410-03: Donations, and Contributions, and Sponsorships general update
15 1104: Rule Codes updated content under 1PBA
15 410-05: Hosting Groups and Official Guests general update
15 410-01: Alcohalic Beverages removed the sentence "Alcoholic beverages are not reimbursable when official guests are hosted at an employee’s home."
15 410-06: Memberships and Dues general update
15 408-01: Procurement Cards general update

July

Date Section Summary of Changes
1
1401 & 1401-04: Vacant Both sections are now vacant
1
1402-07: Vacant Now vacant
1 1402-11: Vacant
Now vacant.
1 411-07: Travel Reimbursements Updated link for eSignature
1 406-04: Signatures Updated link for eSignature
23 1403-03: Designated Operations Updated account codes under Covering fiscal year-end deficits heading
23 1403-04: Service Center Operations
Updated account codes under Deficit and Termination of Service Center Status headers
23 409-03: When to use Training account codes

Removed  "and 39x16 Travel account codes" from the first sentence and remove the last sentence.

23 411: Travel

change 39445 to 39117 Non-Empl Travel - Domestic

23 410-29: Meals on One Day Trip (no overnight stay)

Changed use 39446 In-State Group Travel, 39546 Out-of-State Group Travel to 39119 Group Travel-Domestic

23 Ex003-13: Account Code Restrictions
Removed the line for 39492 speaker trvl-no IC
23 409-01: Account Code Restrictions by Fund Type Cchanged 3xxxx – Travel and Subcontracts to 3xxxx Subcontracts and remove 39492 speaker travel – only allowed on grants
25 002: Definitions Updated the account code on Passport Expense from 24999 to “24560 VISA/Passport Processing Fees”.
26 1107: Journal Vouchers Updated text under Processing Rules

June

Date Section Summary of Changes
5 415-04: Reimbursements Updated information under Receipt Requirements
5 415-05: Procedures Updated information under Prior to the Move
5 411-09: Non-Reimbursable Expenses Added to the list of expenses not normally reimbursed
6 411-01: Air Transportation General updates to the entire section.
13 1108: Approval Routing General updates to the entire section.

May

Date Section Summary of Changes
9
1104: Rule Codes
Added lines 1BTE through 1PBA
9
1402-09:Vacant
Content moved to 410-22. This section now vacant
9 410-22: Licenses and Occupational Fees created new section from 1402-09
9 407-02: Petty Cash Created new section from 1402-10
9 1402-10: Vacant Moved content to 407-02. This section is now vacant
9 407-01: Cash Out
Created new section from 1402-02
9 1402-02: Vacant Moved content to 407-01. This section is now vacant
9 403: Graduate Assistant Employed by Non-Academic Unit Created new section from 1402-14
9 1402-14: Vacant Moved content to 403. This section is now vacant
9 510: Facilities and Administrative Rate Created new section from 900
9 900: Transfers Moved content to 510. Changed this section name to Transfers
9 901: Transfer of Funds Created new section from 413
9 413: Vacant Moved content to 901. This section is now vacant
9 902: Transfer Account Codes Created new section from 1107-07
9 1107-07: Vacant Moved content to 902. This section is now vacant
9 1102: How to Request Banner Chart of Accounts (FOAPAL) Elements Updated content
9 410-08: Employee Recognition Combined with content from 1402-13
9 1402-13: Vacant
Moved content to 410-08. This section is now vacant
9 410-09: Graduation Event Expenses Updated content
9 410-11: Fellowships, Scholarships, and Student Payments Combined with content from 1402-16 and 1402-06
9 1402-16: Vacant
Moved content to 410-11. This section is now vacant
9 1402-06: Vacant Moved content to 410-11. This section is now vacant
9 507-01: Payments to Vendors or Contractors, Employee Awards and Gifts added bullet for "departmental graduation events" under Payments to vendors... heading
9 410-27: Gift Cards or Certificates Updated content
16 1403-13: e-Signature
Updated link for e-Authentication Risk and Requirements Assessment (eRA) Tool
17 407: Personal Reimbursements Updated link for 407-01: Cash Out
30 408-01: Procurement Cards Updated entire section
30; 1402-12: Vacant Section was previously "1402-12: OSU Purchasing Card and Student Group/Team Travel Card" is now vacant

April

Date Section Summary of Changes
4 1200: Records Retention Requirements fixed broken links
22 411-07: Travel Reimbursements Updated link for eSiganture Policy

March

Date Section Summary of Changes
5 102-05: Gift, Grant, and Contract Income updated numbering throughout the page
15 407-07: Departmental Advances (Non-Travel) updated 2nd paragraph
19 002: Definitions Added entry for Non-Refundable Course Fee
21 504: OSU Assessments removed "See FIS 1401-05: Gift Fees."
15 410-30: Communications: Internet Services and Other Mobile Devices Added content from 1402-03 and revised
15 410-33: Communications Allowance Added content from 1402-15 and revised
15 1402-03: Vacant moved content to 410-30 and made Vacant
15 1402-15: Vacant
moved content to 410-33 and made Vacant

February

Date Section Summary of Changes
15 407-08: Travel Advances changed "or" to "and" at the end of the 3rd bullet point
19 410-22: Vacant
Prepaid Phone Cards - Network Services no longer issues these cards
19 410-15 Vacant Telecommuting policy is moving to OHR
19

406-13 Vendor Maintenance

created new section
19

406-14: One-time Vendor Refunds 

created new section
  403: Vacant

Vendor Payments - Setting Up New Vendors -- is now vacant

January

Date Section Summary of Changes
2 1403-04: Service Center Operations updated text under Reporting to OUS Controller’s Division
10

002 Definitions
410-05, 07, 29, and 32
411-03, 06, 07, 08, and 09
415-04
1106
1402-02, 12, 16, and 17

added link for per diem
10 1107-07: Transfer Account Codes updated entire section
10 Ex003-21: Tranfer Account Code Usage by Fund Type II  
22 706: Research Equipment Reserves Removed reference to FIS 1404-01 and added a link to BUC
22 102-05: Gift, Grant, and Contract Income updated entire section
22 1401-05 Gift Fees Now vacant
22 104: e-Commerce Moved 1401-06 to 104 and updated content
22 302: Students - Current A/R Account updated entire section
22 1401-04: Student Account Refund Now vacant
22 411-01: Air Transportation updated entire section
29 003-24: Memo of Understanding – Air Fare Purchase Now vacant

2014 Revisions

November

Date Section Summary of Changes
7 002: Definitions General updates throughout
10 102-01: Deposit Slips, Timing, Account General updates throughout
13 411-01: Air Transportation Updated link for Contracted travel agents in first paragraph
13 102-01: Deposit Slips, Timing, Account Codes Updated link for Cash handling handbook
13 101: Student (Revenue) General updates throughout

October

Date Section Summary of Changes
7 516: Service Center Operations updated Reference links
7 515: Designated Operations update the link for OUS Policy 05.712
14 506: Tax Exempt Status updated entire section
14 Ex003-29: Tax Exempt Letter added new exhibit
28 102-02: External Income (University Fee book) updated links throughout page

September

Date Section Summary of Changes
15 515: Designated Operations Under Carry Forward updated amount from $25,000 to $30,000
18 Ex 003-11: Recharge Fee Calculation-Long Form General update
18 Ex 003-10: Recharge Fee Calculation-Short Form General update
19 408-01: Procurement Cards added text "Users are defined as OSU employees (faculty and classified staff employed at least 0.5 FTE) or Graduate assistants appointed at .49 FTE."
23 Ex003-04: Capital Inventory Asset Codes Updated Standard Life for NY and NZ
26 FIS 410-29: Meals on One Day Trip
updated link to OUS Fiscal Policy Manual Section 95.100
26 Ex003-02.11H: Account Codes -- Employee Related and 1099 Reportable Expenses (285XX) updated link to OUS Fiscal Policy Manual Section 95.100

July

Date Section Summary of Changes
3 1108-02: Processing Large Payments to Vendors Updated text under $1,000,000 and greater
3 801-11: Funds with Negative Fund Balances Updated account codes
11 003-23: Large Payment Authorization Form Added new forms
15 205: Parking Permits General updates throughout entire section
15 410-04: Flower Purchases General updates throughout entire section
15 415: Relocation and Moving Updated link for Fringe Benefits, Moving Expenses 66.200

June

Date Section Summary of Changes
5 516: Service Center Operations updated 4th paragraph under Developing Fees or Rates
16
1108-02: Processing Large Payments to Vendors updated entire section
24 411-01: Air Transportation General updates throughout entire section

March

Date Section Summary of Changes
February-March 003-02: Account Codes Created new sections

January

Date Section Summary of Changes
15  515

FIS 1403-03 Designated Operations renumbered to FIS 515

15  516

FIS 1403-04 Service Center Operations renumbered to FIS 516

15  517

FIS 1403-05 Auxiliary Enterprises renumbered to FIS 517

15  518

FIS 1403-10 Sales of Goods and Services renumbered to FIS 518

15  519

FIS 1403-01 Recharge Activities (Internal & External) renumbered to FIS 519

15
1400*
FIS 1400 and all subsections were removed.
15 410-33: Communications Allowance Updates references from Payroll to Business Center
15 1200: Records Retention Requirements
Added section 1202: Digital Imaging
 15 411-03: Lodging General Updates

000 Introductory Material

001: Introduction

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 01/01/2003
Revised: 07/01/2007

The Fiscal Operations Policies and Procedures Manual (FIS) provides the user with policies and procedures applicable to accounting-related transactions at the University. The FIS policies and procedures apply to all university departments. The Grant, Contract & Gift Accounting (GCG) Policies & Procedures Manual or Procurement and Contract Services (PaCS) Policy & Procedure Manual, however, may specify different procedures if required by a grant or contract, or if more appropriate.

Additional service information and departmental procedures may also be found on the Business Affairs web site. Corrections, changes, or suggestions for the manual should be communicated to the FIS Manual Coordinator via email or phone: 541-737-5422.

In the event of an inconsistency or conflict, applicable law and Board of Higher Education policies supersede University policies and university policies supersede college, department or lower unit bylaws, policies, or guidelines.

The University reserves the right to add, amend, or revoke any of the contained rules, policies, regulations, and instructions or incorporate additional ones, with or without notice, as circumstances or the good of the university community may require.

FIS Manual Overview

The Office of Business Affairs is the central coordinating unit for Oregon State University financial transactions. The University operates under a broad spectrum of policies, regulations, and laws mandated by the Oregon University System (OUS), as well as by local, state, and federal governments. This Fiscal Operations Policy & Procedure Manual (FIS) is the official university reference for these rules as they apply to operating units. The length and breadth of this manual is a testimony to the volume and complexity of the financial transactions conducted on a daily basis at OSU. The Fiscal Operations P & P Manual is an effort to codify, in one location, policies and process guidelines for implementing these policies for the vast majority of financial transactions.

Structure of the FIS Manual

Please review the FIS Table of Contents. The Manual's first four sections (100 - 400) are organized by account types that an employee deals with when completing a financial transaction: revenue and receivables, expenditures and payables. The next five sections (500 - 900) are organized by major financial management functions such as Reporting and Analysis (section 500) and Fiscal Year End Processing (section 800). Section 1000 provides both descriptions of and guidelines for completing aspects of Banner FIS processing. This section can serve as a refresher for staff who do not use Banner FIS on an everyday basis, but it is not a replacement for Banner FIS training. The remaining sections (1200 - 1400) include Records Retention Requirements (section 1200), links to policies external to OSU, and OSU financial policies.

Approved by the Oregon State Board of Higher Education on December 17, 1999. Revised January 22, 2002. Revised March 2006 (pending OSBHE approval).

002: Definitions

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 01/01/2003
Revised: 11/10/2014

  • Y
  • Z
 

Terms used in the Fiscal Operations Policy & Procedure Manual or general accounting practices are defined as follows:

 

A

ACADEMIC SUPPORT

Expenses incurred for administrative and support services such as in the Deans' offices, academic departments and divisions, educational media services, and centers/departmental administrative offices that benefit common or joint departmental activities.

ACCOUNT CODE

The third element of a FOAPAL accounting string used to identify specific financial transactions.  Account codes define the type of activity taking place, such as revenues, expenses, and transfers in the Operating Ledger, and assets, liabilities, and fund balances in the General Ledger.   

ACCOUNTS PAYABLE

An expense that has been incurred but a check has not been issued. 

ACH

Automated Clearing House (ACH) is a method of electronically moving funds from bank to bank, similar to a wire transfer.  It is a mechanism used for domestic transactions, as opposed to international transactions which are Electronic Fund Transfers (EFT).

ACCOUNTS RECEIVABLE

Any person, organization or agency that incurs charges, fines, or penalties at Oregon State University establishes an accounts receivable at OSU.  An account becomes past due when not paid by the due date as stated in each bill or as listed in the Schedule of Classes. 

ACKNOWLEDGEMENTS

Acknowledgements are sometimes issued by vendors to confirm their receipt of an order.  Acknowledgements, as well as, packing slips, work orders, and quote sheets may show unit prices but are never used as invoices. 

ACTIVITY CODE

The fifth element of a FOAPAL accounting string.  These codes are available to the department to facilitate more detailed reporting and tracking.

ACTUAL COST (in lieu of per diem)

Actual lodging cost supported by a valid, itemized receipt.

ADDRESS CHANGES

Forward all notifications of vendor remittance or vendor address changes via a Vendor Maintenance Form to Business Affairs.  Employees and students should go to the web On-line Services to make any changes to their address.

ADVERTISING

There are two kinds of advertising, Classified and Display.  Complete information should be on file to verify the ad contents and date of publication.  A tear sheet (printed copy of the advertisement) should be kept in departmental files.

AGENCY

An external entity that utilizes the University’s accounting system while in the pursuit of its own mission and purpose.  Monies placed in agency funds are not the property of OSU.  OSU; however, acts as the custodian of the funds.  Examples include officially sanctioned student groups, employee deductions payable to another entity, and the OSU Alumni Association.

APPROPRIATION

An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes.  An appropriation is usually limited in amount and the time within which it may be expended.

APPROVAL PROCESS

All BANNER invoices require approval before routing to the Business Center or Business Affairs for final processing.  The BANNER invoice label/stamp must be completed and attached to all documents.    

APPROVAL QUEUE

FIS documents route to approvers for review.  The FOAPAL elements and/or dollar amounts determine which queues are required.  See FIS 1108 Approval Routing for further information. 

ASSETS

The financial value of property or economic benefits owned by the University. Typical assets and their account codes include: Cash (A0xxx-A1xxx), Accounts Receivable (A3xxx), Inventories (A4xxx), Prepaid Expense (A5xxx), and Capitalized Assets (A8XXX).

AUDIT

The examination of documents, records, reports, internal control systems, as well as, accounting and financial procedures.   Audits may also include the examination of other evidence for the following purposes in accordance with generally accepted accounting principles of institutions.

  • To evaluate whether the statements prepared from the accounts present fairly the financial position of the institution.
  • To evaluate whether the results of institutional financial operations of the constituent funds and balanced groups are consistent with the previous year’s financial activities.
  • To determine the propriety, legality and mathematical accuracy of an institution’s financial transactions.
  • To ascertain whether all financial transactions have been properly recorded.
  • To evaluate stewardship of public funds.

AUTO-PAYS (CENTRALIZED PROCESSING)

Selected vendors have been contracted by OSU to submit their billings centrally to Business Affairs for processing.  See FIS 408: Centralized Processing of Expenditures for more information. 

AUXILIARY ENTERPRISE OPERATIONS

A non-academic, institutional support or service activity, specifically established to furnish goods or services to students, faculty, or staff primarily for personal use, rather than to units/departments of the institution.  Examples include dormitories, residence halls, dining halls, student health services, and intercollegiate athletics.

ASSIGNMENT NOTICES

A notice which authorizes OSU to transfer a financial obligation. These should be sent to Business Affairs.


B

BAD DEBT ALLOWANCE           

A bad debt expense is assessed to all departments submitting charges to be billed through accounts receivable. The individual funds record the applicable SIS accounts receivable, as well as, an allowance for bad debt.  The allowance is based on the balance of the accounts receivable on June 30. The calculation is adjusted annually by the Office of Business Affairs.

BANKRUPTCY NOTICES

Forward all vendor bankruptcy notices to Business Affairs. Bankruptcies usually involve issuance of the check to a financial intermediary rather than the vendor providing the goods and/or services.

BUDGET AUTHORITY

Department head or equivalent, or delegated person responsible for the University account and whose signature will be required on all documents authorizing expenditure of funds from the University account.

BUILDING USE CREDITS

Building Use Credits are funds that are set aside from Facilities and Administrative (F&A)/Indirect Cost recoveries on sponsored grants and contracts. See FIS 705: Building Use Credit Reserves.

BUSINESS CENTER

Business Centers are seven units regionally located on the Corvallis campus to provide transactional administrative support to all campus departments.  These seven units provide support to their stakeholders through a customer-service-driven model that continues to seek to increase efficiencies and effectiveness in the University’s administrative support processes.  Key areas of support include accounts payable, travel, financial accounting, grant support, human resources, and payroll. 

BUSINESS PURPOSE (Travel)

A clear and understandable reason for travel that is specific enough to explain how the University benefits from the expense being claimed.


C

CANCELLED (CASHED) CHECK COPIES

To obtain a copy of vendor checks that have been cashed, complete a Vendor Inquiry Form, and  submit to Business Affairs. A final or cleared check is shown as “F” by the check number in FOIDOCH.

For questions on student checks, see Student Finance Office.

CAPITAL OUTLAY

Purchases of equipment, buildings, major remodeling, or improvements other than buildings (such as art work, outside lighting systems, sidewalks, etc.) that meet the dollar threshold and other criteria for capitalization.  These purchases result in the acquisition of or addition to fixed assets and are accounted for under the 4xxxx series.

FAQ: Are major re-model projects capitalized and depreciated?

CAPITALIZED EQUIPMENT

Capitalized, non-expendable assets.  Tangible, personal property that is loaned, leased, controlled, or possessed by an institution and that meets the following criteria:

  • Are not consumed in the normal course of business
  • Have a value of $5,000 or more
  • Have a useful life that exceeds one year

There is one exception to the threshold of $5,000 – vehicles licensed for road use are capitalized regardless of the value.

CDW – Collision Damage Waiver 

CENTRALIZED PROCESSING – See Auto Pays

CHART of ACCOUNTS

Oregon State University’s chart code is “C”.

CITY-PAIR AIRFARES

City pairs are contracted, discounted, unrestricted, one-way fares that require no advance reservation. There are no cancellation or transfer penalties.

CLAIMANT

The individual requesting reimbursement of University business-related expenses.

CLOSING OF THE BOOKS

A process completed at fiscal year-end to close all revenue and expense accounts.  An additional fiscal period (accrual period 14) is opened in July for any adjustments needed after period 12 is closed.  No changes can be made to the financial records in FIS for the fiscal year after closing.

COLLECTIONS

When a student leaves OSU owing money, his/her receivable account balance is placed in collection status.  A collection fee is assessed and collection procedures are initiated.  Collection procedures are also performed for non-student receivables. 

COMMON CARRIER

Private-sector supplier of air, rail, or bus transportation.

COMPENSATION

Payment for services rendered in an exchange transaction as defined by the IRS.  This includes honorariums.

COMPLIANCE

To ensure expenditures are conducted in accordance with all applicable laws, regulations, policies, procedures and sound business practices.

CONFERENCE

An event externally sponsored by an organization other than OSU and at location beyond the control of OSU.

CONTRACT

A written agreement between OSU and a contractor which describes the work to be done and the obligations of the parties.  OSU may use "contract" as meaning a purchase order, price agreement, or other contract document. Only University approved contract officials can sign on behalf of the University.

CONTRACTED TRAVEL AGENCY

Travel agency under contract with the University to provide travel related services.

CONTRIBUTIONS – see gifts

CORPORATE TRAVEL CARD

A personal liability card issued to employees for reimbursable travel and hosting expenses associated with official University business.

CREDIT MEMO

A document issued by a vendor to adjust a previous invoice, to refund an overpayment, or adjust for returned merchandise.

 

D

DAS

Department of Administrative Services (State of Oregon).

DEBT SERVICE

All payments in connection with funds borrowed by an institution: principal payments, interest charges, trustee’s service charges, legal expenses and other items related to indebtedness.

DEPARTMENTAL RESEARCH

Research, development and scholarly activities that are not sponsored research.  That is, they are not separately budgeted and accounted for.  See the OSU Research website for information on sponsored research.

FAQ: What's the difference between organized research and departmental research?

DEPRECIATION

Depreciation expense for capital assets is an allocation of the net cost of the depreciable asset over its useful life using the straight-line method.  The depreciation process is run monthly.

DESIGNATED OPERATIONS

The 05xxxx series of funds used to account for self-sustaining activities related to instruction, testing, and public service.  For more information, see FIS 515: Designated Operations.

DETAIL CODES

Detail codes are used by the Banner accounting system to process accounts receivable charges and credits; including but not limited to course fees.  All charges to accounts require the use of a detail code, and they must be established before charges can be processed.  Departments seeking to put charges on a student A/R account should request a detail code by submitting the index, account number, billing description, and the intended use of the detail code to Business Affairs for their review and setup.  Detail Code Request Forms may be obtained online.

DIRECT COSTS

Those expenses which can be charged directly as part of the cost of a service department or operating unit, as distinguished from overhead and other indirect costs which must be prorated among several services, departments or operating units.

DISAPPROVAL

A completed FIS transaction is subject to an approval process. A document may be disapproved if it contains errors or fails to meet all applicable requirements.  Disapproved documents are coded as incomplete and the originator of the document will receive a BANNER disapproval message.  The originator may then make the corrections and re-complete the document or delete it.

DISCOUNTS – VENDOR INVOICES

Vendors may give a cost discount for prompt payment.  Check each invoice for discount terms and take the maximum discount offered. Take the discount only on the value of the items purchased, not on handling and transportation charges.

DOMESTIC TRAVEL

Travel within the 48 contiguous states, the District of Columbia, Alaska and Hawaii.

DONATIONS

Oregon State University has no authority or obligation to make disbursements for voluntary contributions, donations or funds solicited for various causes.


E

EDUCATION AND GENERAL FUNDS (E & G Funds)

Those funds received by the University directly from the legislature and from student tuition. The funds are subject to expenditure limitations, and are allocated to colleges and departments through the budget process.

EMERGENCY LOANS

Short term loans to be paid back by the end of the term.  Students must be admitted to the University, enrolled at least half time, and be in good financial standing to be eligible.  Students may appeal a denial of an emergency loan with Business Affairs.

EMPLOYEE

Individual on the payroll of Oregon State University (e.g.: faculty, staff, Graduate Research Assistants).

EMPLOYEE RECOGNITION AWARDS

An award given by departments to honor employees for outstanding achievements, length of service or retirement.  See FIS 410-08 Employee Recognition.

EMPLOYEE TRAVEL

Travel of OSU employees on official University business.

EFT

Electronic Funds Transfer (EFT) is a method of electronically moving funds from bank to bank used with international transactions. Domestic transfers are handled through the Automated Clearing House (ACH).

ENCUMBRANCE

A dollar amount reserved for some future budgetary expense. The HRIS Payroll system, FIS On-line Purchase Orders and Accounting Encumbrance Journal Vouchers create encumbrances.

ENDOWMENTS

Endowments are donations from a donor where the donor specifies that the principal (or corpus) cannot be expended.

EQUIPMENT REPLACEMENT RESERVES

Funds created for the purpose of setting aside money to be used for the purchase of replacement equipment.  Only Auxiliary Enterprises and Service Centers are authorized to have these funds.  See FIS 701 Equipment Replacement Reserves for specific details.

EVIDENCE OF TRAVEL STATUS

Evidence of travel status is normally in the form of lodging receipts. However, vehicle rental, local transportation, meal receipts, or other receipts showing the travel location may be used.

F

FEDERAL PERKINS STUDENT LOAN

A federally funded loan co-administered between the Office of Business Affairs Student Finance and the Office of Financial Aid and Scholarships (OFAS).  OFAS administers the application process and recipient selection.  The Office of Business Affairs maintains the promissory notes and processes the repayment schedules.

FEE REMISSIONS

The payment of full or partial tuition by the University on behalf of the student.  The amount of the financial award is determined by the specific tuition remission program within the Tuition Remission Policy

The tuition charged to the student is recorded as University income, and remissions are posted as a reduction of income (account code 019xx).  The Fee Remission is recorded as a credit on the student’s account. Graduate Assistantship appointments are recorded as part of the employment compensation.  These GRA/GTA fee remissions are recorded as an expense to the University (account code 1095x) and credited to the student’s account.

FELLOWSHIPS

An amount paid for the benefit of an individual to aid in the pursuit of study or research, usually at the graduate level.  See the Graduate School website for Graduate School institutional allowance policy.  See FIS 410-11: Fellowships, Scholarships, and Student Payments. 

FIELD TRIP

Required study trips outside the regular classroom or laboratory. Trips must be necessary for field instruction, observation of contemporary practices and other areas that are not readily available for classroom or laboratory presentation, but are considered by the instructor to be subject matter essential to the course.

FINANCIAL AID

Financial Aid includes awards of aid and actual disbursement to students.  It includes PELL grants, Supplemental Education Opportunity Grants (SEOG), Oregon Opportunity Grants, Federal Perkins loans, Federal Direct loans, institutional loans, university and non-university scholarships, fellowships, special awards, and tuition remission waivers.  All student payments, including cash awards, are processed through The Office of Financial Aid & Scholarships.

FIS

The University’s Financial Information System (FIS) is a comprehensive software package for entering, adjusting, and retrieving financial data.  FIS Banner is a complete financial system with modules devoted to accounting, purchasing, accounts payable, fixed assets, grants/contracts, and budget development.

FISCAL YEAR

A twelve month period in which the annual budget applies. At the end of the fiscal year (FY) an institution determines its financial position and the results of its operations.  Oregon State University's fiscal year extends from July 1st to June 30th of the following year.  The fiscal year for the federal government runs from October 1st to September 30th of the following year.

FIXED ASSET – See Capitalized Equipment.

FLY AMERICA ACT

49 U.S.C. 40118, commonly referred to as the ``Fly America Act,'' requires the use of a U.S. flag air carrier service for all air travel funded by the U.S. Federal Government.

FOAPAL

Acronym for the six chart of accounts elements used to process financial data.  FIS term standing for fund, organization, account, program, activity and location codes.

FOREIGN TRAVEL

Travel within another country or in a US Territory or Possession such as Puerto Rico, Guam, American Samoa, or the Virgin Islands.

FREQUEST FLYER MILES

Credits acquired when making qualified purchases.

FTE (FULL-TIME EQUIVALENT POSITIONS)

Position FTE is a four-digit decimal fraction representing the proportion of full-time for which an individual is employed in the position indicated in their position number.  Position FTE indicates one of two things:

  • · The percentage of full-time monthly pay a classified employee will receive for the current month
  • · The percentage of full-time annual salary an unclassified employee is to be paid.

FUND ACCOUNTING

A method of recording financial information that groups resources into funds based on their source and any limitations on use.

FUND BALANCE

Fund balances are the excess of the assets of a fund over its liabilities.  The term net equity is often used to mean fund balance.

FUND CODE

The first element in FOAPAL representing the source of revenue/budget.  Examples: general funds, grant funds, gift funds, agency funds, service department funds, designated operations funds, inventions/royalties funds, auxiliary funds, student loan funds, endowment funds, plant funds.

FUND TYPES

A method to separate funds by a two digit type code.

FUPLOAD

An electronic transfer of data from independent cost accounting systems (Printing and Mailing, Facilities Services, Transportation Services, Chemistry Stores) to transfer data into Banner/FIS.  An interface process is completed from the source location to FIS, and the documents post to the identified indexes.

 

G

Garnishments

Employee garnishment requests are time sensitive and should be sent to Payroll immediately.

General Ledger

A balance sheet made up of Asset, Liability, Fund Balance, and Control Accounts.

Gift

The receipt of cash or other resources from a donor with no expectation of anything in return.  A gift may be unrestricted or restricted as to use.

Graduate Research Assistants (GRA)

Research assistants provide duties related to the research function of the University.  GRAs on .49 FTE appointments are expected to perform 255 hours of duties during the 13-week term (at least .20 FTE is required to be on this appointment).  GRAs at other FTE levels are expected to provide proportional levels of service and are required to enroll for 12 hours of course work.  Students meeting the requirements do not pay the instruction fee portion of tuition, but do pay the mandatory enrollment fees. 

GRADUATE TEACHING ASSISTANTS (GTA)

Graduate teaching assistants are expected to provide duties related to the university's instructional program (e.g., teaching laboratories or discussion sections, grading papers, advising).  Graduate Teaching Assistants are required to enroll for 12 hours of course work, and work at least .20 FTE, but no more than .49 FTE.  Students meeting the requirements do not pay the instruction fee portion of tuition. GTAs do pay the mandatory enrollment fees.  Fee remissions are assessed at resident rates and are charged to the index that pays the GTA stipend.

GRANT

An instrument of commitment from an outside source for a project.  Resources provided by a unilateral agreement signed by the grantor and issued to a grant recipient or grantee.  Expenditures are governed by general rules covering all agreements issued by the grantor.  The agreement also includes the grantee’s obligation to use the resources for the purposes stated in the grant and subject to the conditions of the grant.  See Grant, Contract, and Gift Accounting Policy & Procedure Manual.

GRATUITY

An additional payment for a service provided that is optional and within an individual's discretion.

GROUP TRAVEL

University business-related Athletic team or student group travel in which a minimum of one OSU employee is in attendance who is responsible for the care, custody, or control of the students.

Gurfeed - SEE FUPLOAD

 

H

H-1B VISA

The H-1B VISA is a temporary work permit for professional positions that allows foreign nationals to live and work in the U.S.

HIGH COST LOCALITY

A locality determined by the IRS as being one that requires a higher per diem rate for meals, lodging and incidental expenses.

HRIS

Human Resources Information System within Banner that handles transactions from Human Resources and Payroll.

 

I

IMPROVEMENTS OTHER THAN BUILDINGS (IOTB)

Capitalized improvements that are not part of land or buildings. Examples include fountains, bleachers, dugouts, goal posts, and scoreboards.

INCIDENTAL EXPENSES

Minor expenses incurred while traveling that include, but are not limited to, expenses for laundry, cleaning and pressing of clothing, and fees and gratuities for services, such as waiters and baggage handlers. Incidental Expenses are combined with meals into a single per diem rate. The term does not include miscellaneous expenses such as taxi cab fares, airport shuttle bus fares, telephone calls, facsimiles, and lodging taxes.

INCOMPLETE DOCUMENT

A document is incomplete when it needs to be corrected or deleted according to guidance within the FIS Manual. 

INDEX

Combines the appropriate Fund, ORG, and Program codes.  Indexes are used when processing invoices and journal vouchers in the Operating Ledger.   Indexes are not used on General Ledger entries because there is no ORG or Program codes in the GL.

INDIRECT COSTS

Amounts charged on transactions to cover overhead costs, such as administrative support or utilities, that are not specifically charged to any fund.  Also known as facilities and administrative costs.

INFRASTRUCTURE

Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples include roads, bridges, tunnels, drainage systems, water and sewer systems, sidewalks, alleyways, street lighting systems, traffic lights/signs, fire hydrant, gas/electric/fiber optic distribution systems, dams, wells and septic systems.

IN-STATE TRAVEL

University business related travel between two points in Oregon, or University business related travel that originates in another state or country in which the destination is within the State of Oregon boundaries.

INSTITUTION FUNDS

All funds available to the institution received from internal and external sources, including reimbursements from an affiliated University foundation for costs paid through the University. The only exclusion is agency funds. There may be specific agreement restrictions on grant, contract, or other sponsored project funds. University funds do not include funds held at an affiliated foundation when payment requests are submitted directly to and paid by that foundation.

INSTITUTIONAL SUPPORT

Expenses associated with units that provide support to the entire University.  This includes the President’s office, Provost, Vice Provost for Academic Affairs, Vice President for Research, Business Affairs, General Counsel, Budgets, Institutional Research, Human Resources, and Information Services.

INSTRUCTION

The teaching and training activities of the University, whether it is for credit towards a degree or on a non-credit basis.

INTEREST PAID ON OVERDUE ACCOUNTS

Interest is paid on A/P vendor invoices when the vendor presents a bill for the late payment charge. Interest may begin to accrue on the 46th day from the date of initial invoice receipt.  Late payment charges are limited to 2/3 of 1% per month or 8% per year and cannot exceed the vendor’s usual charge.  Late payment charges are recorded with account code 28911 (Late Charge – Vendor Payments).

INTERNAL MANAGEMENT DIRECTIVE (IMD)

Oregon State Board of Higher Education Internal Management Directives (IMDs) identify the policies established by the Board and those delegated as responsible for implementation of the policies.

INTERNAL SALES REIMBURSEMENTS

Either 09xxx account codes or 79xxx account codes are used to record reimbursement for sales and services to other entities within the institution depending upon what entity/fund is providing the service.  09xxx account codes are used as the credit (revenue) for all Designated Operations (05xxxx funds), Service Centers (09xxxx funds) and Auxiliaries (1xxxxx funds).  A fee must first be established in the internal fee book which lists the fees charged within the institution.

ITINERARY – AIRFARE

Information provided by the airline or internet website showing the traveler's name, date(s) of travel, class of travel, and route traveled.

ITINERARY – OSU TRAVEL REIMBURSEMENT REQUEST FORM

A daily showing of a traveler's exact whereabouts for a specific trip. Details such as the date and time of departure/return, the traveler's destination/lodging location, and any days of personal leave utilized are specified.

INTRA-DEPARTMENTAL

Referring to something that is internal within a single department/unit.

INTER-DEPARTMENTAL

Referring to transactions between different departments/units.

INVOICE

An accounting document used to process payments to a vendor for commodities and/or services.

IPEDS

Integrated Post Secondary Education Data System survey. Conducted by the National Center for Education Statistics; US Dept of Commerce Bureau of the Census


J

Journal Voucher (JV)

A document used to record debit(s) and credit(s) to be posted to the Operating and/or General Ledgers, reflecting a transaction or adjustment made between or within departments at OSU.

 

L

LAND IMPROVEMENTS

Depreciable Permanent improvements, other than buildings, that ready land for its intended use and that deteriorate with use or the passage of time.  Examples include parking lots, yard lighting, fencing and gates, paths, telephone and power lines, retaining walls, railroads, tennis courts, athletic fields, golf course, and septic system.

LDW – Liability Damage Waiver

LIABILITIES

The financial value of obligations owed.

LOCATION CODE

Assignment of building location for fixed assets.

LOST BOOKS

An individual responsible for a book’s safekeeping is charged for its loss.  Charges cannot be made to institutional funds for lost books.

LOW COST LOCALITY

A locality as determined by the IRS where the normal per diem rate is the standard amount for all cities in the continental United States.

 

M

MATERIALITY THRESHOLD

The value at which a transaction is considered to be significant to the financial records. 

MILEAGE LOG

Document of accumulated private vehicle miles used in performance of official duties.

MINOR EQUIPMENT

Equipment that is valued at less than $5,000, will not be consumed in the course of business and lasts a year or more.  Exceptions include books, periodicals and reference materials that are part of The Valley Library holdings or Potts Guinn Library holdings, and inventory for resale.

MOVING EXPENSES

New employees may be reimbursed for specific, pre-approved moving expenses when reimbursement is necessary to employ qualified personnel.  Any agreement must be reflected in the employee’s Letter of Offer.  See FIS 415 Relocation and Moving for additional information.

N

NET INVESTMENT IN PLANT FUND

Fund used to account for the acquisition value of the University's capital assets; including land, buildings, equipment, improvements other than buildings, libraries, and museums.  This fund excludes assets of auxiliaries and service centers which are in their own operating fund.

NON-COMMERCIAL LODGING

Alternate lodging (e.g. travel trailer, motor home, staying with family or friends) provided while on official travel.

NON-EMPLOYEE

Individuals not on OSU's payroll (e.g. students, employees from other state agencies, official volunteers, OSU appointments without pay, etc.)

NON-REFUNDABLE COURSE FEE

A designation that may be applied to a course fee when the University would not be able to recover the cost of the fee should the student drop the course before or after the terms begins. Examples are materials that cannot be reused or reissued to another student or a field trip discount that has been arranged dependent on the number of participants.

NON-SUFFICIENT FUNDS (NSF)

A check returned from the bank because of irregularities or non-sufficient funds.  A fine will be assessed for all NSF checks.


O

OFFICIAL GUEST

An individual deemed by an authorized University employee for a specific purpose that benefits OSU’s mission.  Official guests can include, but are not limited to, visiting speakers, visiting faculty, diplomatic or dignitary guests, public figures, candidates and their accompanying family members, and performing artists.

OFFICIAL STATION

The city, town or other location to which an employee is assigned. The official station may be specifically defined by the state executive department in certain circumstances.

OFFICIAL UNIVERSITY BUSINESS

Business that directly provides a benefit to the University's educational, research, and public service objectives.

OFFICIAL VOLUNTEER

A non-OSU employee whose volunteer status is documented and on file with OSU.

ONE DAY TRIP

Travel not involving an overnight stay by the employee.

OPE

Other payroll expenses (fringe benefits).  These include retirement, Medicare, FICA, and benefit contributions.

OPERATING LEDGER

The financial record of the day-to-day business (revenue, expenditures and transfers) of the University over a given time period, by fiscal year.

OPERATION AND MAINTENANCE OF PHYSICAL PLANT

Expenses, which have been incurred for the administration, supervision, operation, maintenance, preservation, and protection of the University’s physical plant (buildings, grounds, and equipment).

ORGANIZATION CODE (ORG)

The second element of FOAPAL identifies the budgetary unit within the University responsible for the budget, such as a department.

OREGON ADMINISTRATIVE RULES (OAR)

Agency rules adopted under the Oregon Administrative Procedures Act.

OREGON REVISED STATUTES (ORS)

Statutes of the State of Oregon.

OREGON STATE UNIVERSITY INSTITUTIONAL LOANS

The OSU Financial Aid Office awards OSU Institutional Loans to qualified students.  The OSU Student Loan Office in Business Affairs is responsible for the disbursement of the funds that have been awarded.  See the Financial Aid & Scholarship website for information on Financial Aid.

OUT-OF-STATE TRAVEL

Travel from a point in Oregon to a destination in another state, or travel between two states outside of Oregon including Alaska and Hawaii.

OVERDRAFTS

A deficit fund balance as determined after considering recorded receivables and outstanding payables.  Any deficit as of June 30th must be eliminated by transferring funds from other Current General Funds.  See Year End Closing instructions for correct account codes to use to eliminate overdrafts.


P

PAI - Personal Accident Insurance.

PASSPORT EXPENSE

Passport and VISA expenses are reimbursable, if the travel is required for doing University business. Use account code 24560 VISA/Passport Processing Fees.

PAST DUE BALANCE

Oregon State University may impose finance charges on Accounts Receivable.  Student accounts that are past due are referred to as in-house collection accounts and managed by Student Debt Management.  See Collections definition. The total of past due amounts, including fees, charges, prior interest and finance charges, less payments and credits received to date.  The past due balance does not include any new charges added to an account since the last billing or to charges assigned future due dates

PER DIEM

Federal allowances for daily expenses for lodging, meal and incidental expenses involving an overnight stay.

PLANT CONSTRUCTION OR IMPROVEMENTS

This category includes acquisition, construction, or renovation of University land or buildings which are capitalized. The value of the asset is increased.

POSTING

The official recording of a transaction or a document on a general or operating ledger through a periodic "posting process".

PREPAY

Some vendors require advance payment before providing goods or services.  All prepayments require documentation for audit purposes, and clear communication to the vendor of the nature of the order.  Documentation may be provided by one or more of the following items:

  • Vendor invoice specifying required prepayment
  • Purchase order
  • Registration form
  • Vendor quote
  • Customer order form/work order/job order
  • Contract
  • Detailed memorandum

Deposits that are partial payments for a larger order or contract require a purchase order to avoid fragmenting the order.  The purchase order also provides an encumbrance and liquidation history on partial payments.  Use account code 40199 for partial payments of capitalized equipment (more than $5,000).

PROOF OF PAYMENT

A cancelled check, copy of a credit card billing statement, or other receipt showing the person’s name. If using a credit card statement or cancelled check, blacken out the card or checking account number.

PROGRAM CODE

The fourth element of FOAPAL, program codes identify the type of activities for which dollars are spent, such as Instruction, Administration, Research and Public Service.

PROGRAM TRAVEL

Travel for field research, presenting papers, and meeting with people from other agencies.

PROGRESS PAYMENTS

Contractor requests for progress payments. Accompanying architect or engineer certificates must be checked for proper signature prior to approval.  In accordance with ORS 279.354, the Contractor and every subcontractor shall submit written certified statements (Wage Certifications) with the Owner’s Authorized Representative, on the form prescribed by the Commissioner of the Bureau of Labor and Industries. See PaCS.

 

Q

QUALIFIED LODGING LIST

A list of Oregon lodging establishments provided by the Oregon State Department of Administrative Services whose rates are within the per diem rates.

QUASI-ENDOWMENT

Principal can be spent with approval, as well as, interest with approval. Any individual donation or gift that equals or exceeds $100,000 in total market value, regardless of the type of gift or the accounting periods in which it is received, shall be designated a quasi-endowment.  The principal (corpus) can be moved to a gift fund for expenditure. Consult the Office of Post Award Administration for additional information.

 

R

RATE CODES (Tuition & Fees)

Rate codes are assigned to every student upon admission to the University, and may vary from term to term.  They are an important element in determining the correct tuition and fee assessment.  Initial assignment of the rate code generally reflects the residency and educational level of the student.  Rate codes can be later assigned by Business Affairs to effect special billing provisions, such as teaching assistants, study abroad, and national student exchanges.

REASONABLE

A cost may be considered reasonable if the nature of goods and services reflects prudent action.  Generally, charges for goods or services that foster or support the on-going missions of the University are considered reasonable as long as they comply with the regulations by which the University is governed.

REDUCTION OF EXPENSE

Deposits made as a reduction of expense are very limited under Oregon Executive Department rules.  It is used for the return of goods and services, a discount or rebate given from the vendor after the bill has been paid.  The deposit is credited to the fund and account code to which the purchase was charged.  The original “I”doc must be referenced on the cashier deposit slip.

Outside entities may reimburse the campus, pay a service provider directly, or reimburse an employee for travel expenses related to OUS business.  If the reimbursement is made to the campus, it should be accounted for as a reduction of expense.

REFUNDS

A repayment of expenditures that were overpaid or where the University is otherwise entitled to receive money back from the vendor.  Examples include:

  • A conference registration payment where the conference is later cancelled.
  • Return of a defective item that is not replaced.

The amount refunded should be deposited (credited) against the original expenditure account code.  These are instances where no value (goods or services) were received, therefore, no expenditure should be recorded. 

REGISTRATION HOLDS

To be eligible to register for a future term, the student’s receivable balance must be below a predetermined amount that is published in the Schedule of Classes.  That amount is determined by the Vice President of Finance and Administration in conjunction with the Registrar.  A registration hold is placed on the student’s account when the balance exceeds the maximum limit.  If the student is not currently enrolled, his/her account must be paid in full in order to register.

REIMBURSEMENTS

These are reimbursements to OSU that can occur as a result of a staff member officially representing the University in the course of their job.  It could also occur whenever an outside entity reimburses OSU for expenditures OSU has incurred.  Examples include:

  • If OSU receives funds because an employee has been a conference speaker, it should be accounted for as a reduction of expense. 
  • If an employee is hired as a conference speaker, he/she is acting as a consultant and the money is his/hers. OSU doesn’t become involved.  (The staff member would get a 1099 form from the hiring entity for tax purposes.) See Consulting, Overload, and Outside Employment Compensation.
  • An outside source pays OSU or an OSU employee for travel expenses previously paid to a University index by an OSU contracted travel agency. The check should be made payable to OSU and placed against the index/account code as a reduction of expense. See FIS 102-08: Travel Paid by Outside Source.

RENEWAL AND REPLACEMENT FUNDS

Used by service departments and auxiliary enterprises, these funds reflect resources set aside in accordance with OUS policy on a systematic basis to fund future equipment purchases and building repairs.  Housing, Memorial Union, Printing and Mailing, and Student Health Service are examples of organizations that maintain such funds.

RESERVES

An account which records a portion of the fund balance which is “saved” for some future use and which is, therefore, not available for further appropriation of expenditures.  Budgeted Reserves are monies set aside for contingencies and are not yet allocated for expenditure.  Reserves differ from renewal and replacement funds in that reserves are general fund monies and are for any contingency rather than to fund future equipment purchases and building repairs.

RESPONSIBLE EMPLOYEE

The OSU employee receiving a group travel advance who is held accountable for paying and documenting the group travel expenses.

RESTRICTED FUNDS

Used to identify resources that may be used only for a specific purpose as directed by the donor or the granting or contracting agency.  Sponsored research, gifts for construction of a facility, or student aid are examples. 

RETIREMENT OF DEBT FUNDS

Used to account for funds set aside and disbursed to retire debts incurred to finance the acquisition, construction, or renewal of capital assets.

REVENUE

Proceeds from any activity sponsored by OSU, evidenced in part by the use of OSU letterhead, using state resources such as employee time and effort, state facilities, state vehicles, etc. These activities are deemed to be State of Oregon revenue and must be deposited into an OSU fund. Examples are proceeds from short course workshops or seminars.

ROLL-UP

The ability in FIS to summarize data at various hierarchical levels, which allows you to query financial reports not only at the data-entry level, but also at higher levels that will combine the data as needed.


S

SABBATICAL LEAVE

Sabbatical leave is granted to tenured faculty of academic rank for purposes of research, writing, advanced study, travel undertaken for observation and study of conditions affecting the applicant's field, or related scholarly or professional activities.

SABBATICAL LEAVE, SUPPLEMENT

Staff members may supplement their sabbatical salaries to a reasonable degree, provided that such supplementation strictly conforms to the stated and approved purposes of the sabbatical leave.  Supplementation of sabbatical leave paid from grants and contracts must be set up as a secondary job and approved by the sponsoring agency.  Route the Job Form through the Office of Post Award Administration for approval. See GCG 209-01A Sabbatical Leave

SAFEKEEPING AND SUNDRY SCHOLARSHIPS

Safekeeping is a custodial fund that receives funds and disburses funds to student accounts based on authorizations received from parents, grandparents, trusts and sundry scholarships.  When a student receives funding from an organization, the organization sends the University an authorization specifying the cost they will pay on behalf of the student and for the period of time.  Foreign students generally receive support from embassies, ROTC students receive support from the branch of service that the student has committed time with, while private support includes any corporation or state agency paying for employee training.

SAFETY DEVICES

When a department head considers a safety device a necessity, and the employee cannot work without it, the expense must be paid from institution funds.  Such devices include safety shoes and safety glasses.  If the device is not required as a condition of employment, the employee bears its cost.  Safety devices and other equipment purchased by the state remain state property whether used by one or several employees.  It is recommended that the departments confer with Environmental Health and Safety to determine the benefits of the device, and the Office of Human Resources to determine if there are conflicts with the collective bargaining agreement and/or other University policies.  See the Safety Manual for additional information on this subject. 

SCHOLARSHIP

Financial assistance that is awarded to students.  Recipients are not required to render service to or repay the institution as a consideration for their awards.  The scholarship is awarded to a student to help defray educational costs.  Many scholarships are awarded based on achievement or financial need.  All scholarships are processed through the Office of Financial Aid and Business Affairs. Scholarships are posted on the student’s university account.

SELP LOANS

Small Energy Loan Program loans that are sponsored by the Oregon Department of Energy.  The loans are for the purposes of providing partial funding for energy conservation or energy efficient projects.  The loan must be repaid by Facilities from the energy savings.

SERVICE CHARGE

An additional payment for a service provided that is not optional and labeled as such by the vendor.

SERVICE CENTERS

The primary function of a service center is to provide financially self-sustaining services to other departments of the institution. The service might be purchased from commercial sources, but, for reasons of convenience and/or cost control, is more effectively provided through a unit of the institution. 

SERVICE CREDITS – See Internal Sales Reimbursements definition

SIS

The University’s Student Information System within Banner that supports all of the major administrative functions of the University related to students (ie Admissions, Registrars, Financial Aid, and Student Accounts).

SPONSORED INSTRUCTION AND TRAINING

Specific instructional or training activity established by a grant, contract, or cooperative agreement.

SPONSORED RESEARCH

All basic or applied research that is separately budgeted and accounted forThis may also be called organized research.

STAFF TUITION RATES

A reduced instruction fee is charged to OSU staff members taking courses at any OUS institution.  

OSU employees eligible for staff fee benefits may transfer such privilege to family members or domestic partners. See OSU Office of Human Resources Benefits for details of this benefit.

STAFF TUITION TAXABLE BENEFITS

Staff taking graduate credits using the staff fee privilege are taxed on the difference between the tuition instruction rate for graduate students and the staff rate.  This amount is reported to the IRS on form W-2.  The IRS code excludes undergraduate courses from this taxable compensation.

STALE CHECKS

A check that has not been cashed that is more than six months old.  The bank the check was issued on may pay it, but is under no obligation to do so.  OSU stale checks are turned over to the State Land Board at the end of Statute of Limitations – 2 years.

STIPEND

A subsistence allowance for students, post doc’s and participants to help defray general living expenses in support of those engaged in training or research programs.

STUDENT awards

Payments (scholarships, fellowships or awards) to enrolled students. See FIS 507-02 Scholarships or Fellowships to Students.

STUDENT LOANS

Loans disbursed to students from Federal Direct Loan program, Federal Perkins Loan program, and University Loan program. The Federal Direct Loans are totally funded by the federal government, Federal Perkins Loans by repayments from former students, and University Loans by repayments from students and contributions.

SUBSIDIZED TRAVEL

Travel in which OSU will receive compensation from an outside entity.

 

T

TAXES

State of Oregon agencies are exempt from paying federal taxes on purchases of gasoline, oil, etc.  If an employee paid for a product and is seeking reimbursement, or if the product was purchased and possession taken in another state, taxes may be paid.  Agencies are exempt from paying State, city or county taxes in some instances. 

OSU is subject to real and personal property taxes on property owned but not used for institutional purposes, such as miscellaneous rentals.  State-owned property that is located within an irrigation district is subject to taxation by the district.

TAX EXEMPT STATUS OF OSU

Occasionally a request is received for an IRS tax exemption status letter.  The inquiry is usually in conjunction with a request from a donor.  It is not possible to furnish such a letter, since it does not exist.  OSU as an agency of the State of Oregon is exempt from tax under IRS Code 115.  The federal government does not issue tax exemption status letters for organizations exempt under this section of the code.

1098 T STATEMENTS

This is a Tuition Payment Statement that is provided to students to assist in computing the Hope and Lifetime Learning credit on form 8863 to be filed with their Federal tax return.  Business Affairs Student Finance prepares these statements.

1099 MISCELLANEOUS STATEMENTS

Reports of taxable income paid to individuals and companies by Oregon State University.  They are produced every January for the prior tax year.  Per IRS regulations, these statements must be mailed on or before January 31 or a penalty is assessed.  The Business Affairs Financial Accounting and Analysis office is responsible for producing the statements.

TIP

see Gratuity definition.

TRAINING TRAVEL

Travel related to employee training, including any conference, workshop, seminar, or formal program of learning that contributes directly to the professional competence of the individual.

TRANSCRIPT HOLDS

Requests for official transcripts are held for any receivable balance owing prior to the current term.  Balances owing for prior terms must be paid in full before transcripts will be released.  Exceptions to this policy may be made for employment or certification purposes.

TUITION WAIVER

When a student is put on a Graduate Assistantship appointment resident tuition is assessed and the additional amount for non-resident fees is waived.

 

U

UBIT (UNRELATED BUSINESS INCOME TAX)

A tax imposed on a nonprofit exempt organization on income derived from an activity of a trade or business, regularly carried on, that is not substantially related to the organization's tax exempt purpose.  For more information, see section FIS 501 on Unrelated Business Income.

UNIVERSITY FUNDS

All funds available to the institution received from internal and external sources, including reimbursements from an affiliated University foundation for costs paid through the University. The only exclusion is agency funds. There may be specific agreement restrictions on grant, contract, or other sponsored project funds. University funds do not include funds held at an affiliated foundation when payment requests are submitted directly to and paid by that foundation.

UNRESTRICTED FUNDS

Used to identify resources with no specific limitations imposed by donors or external agencies. 

 US TERRITORIES AND POSSESSIONS

Includes Puerto Rico, Guam, Northern. Mariana Islands, American Samoa, Papua New Guinea, Wake Island, Midway Islands, US Virgin Islands (St. Croix, St. John and St. Thomas), and other outlying islands.

 

V

VALID RECEIPT

A valid receipt provides the following information:

  1. name and address of the business
  2. date of the purchase
  3. itemized description of the goods or service purchased
  4. amount of the purchase

VALID RECEIPT FOR LODGING

An original receipt completed by the establishment that includes:

  1. Name and Address of lodging establishment
  2. Date(s) occupied
  3. Name of guest
  4. Number of persons occupying the room
  5. Room rate (if more than one occupant single room rate is needed)
  6. Lodging tax
  7. Room number
  8. Actual amount paid

VENDOR

A company or person from which goods and/or services are purchased. 

VISA PETITION FEE

The fee for visa petition to classify a non-immigrant as a temporary worker or trainee. The Visa fee is an allowable expenditure. Any additional expenses associated with procuring the Visa are unallowable for reimbursement.

VOLUNTEER

see Official Volunteer 

W

WESTERN INTERSTATE COMMISSION FOR HIGHER EDUCATION (WICHE)

An agreement established in 1953 allows students from several western states to pursue certain professional courses of study in member states and pay resident tuition rates.  Member states include Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, North Dakota, Oregon, South Dakota, Utah, Washington, and Wyoming.  Reference:  ORS 351.770 through 351-840; OAR 580-010-0085.

WESTERN REGIONAL GRADUATE PROGRAM 

The Western Regional Graduate Program is a program of the Western Interstate Commission for Higher Education (WICHE).  WRGP status permits graduate students from eligible WICHE states to enroll in selected graduate programs and be assessed tuition at the resident graduate rate.  See OSU Graduate School home page for complete details. 

WIRE TRANSFER (INCOMING AND OUTGOING)

Electronic transfer of funds from a private bank account to the Oregon State University state treasury account, or from OSU to a private bank account.  Wired funds can be used for either a departmental payment or a student account payment and are often used for international payments. 

003: List of Exhibits

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits

Ex003-01: FIS Acronym List

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/1995

FIS Acronym Definition
A/R Accounts Receivable
ACH Automated Clearing House
ARF Ag Research Foundation
BUC Building Use Credits
COP Certificate of Participation
DHHS Department of Health and Human Services
ES Extension Service
F&A Facilities and Administrative Rate
FIS Financial Information System and Fiscal Operations Manual
FOAPAL 6 Chart of Account Elements in FIS
GASB Government Accounting and Standards Board
GL General Ledger
IPEDS Integrated Post Secondary Educational Data System Survey
IRS Internal Revenue Service
MTDC Modified Total Direct Cost
NSF Non-sufficient Funds
OJGSC Oregon Joint Graduate School
OMB Federal Office of Management and Budget
OPAL Operating Ledger
OPAS Organization Prior Approval System
ORG Organization
OSAC Oregon Student Assistance Commission
OSUF OSU Foundation
PAR Personal Activity Reports
SEOG Supplemental Educational Opportunity Grants
SOILS Set Off Individual Liability
UBIT Unrelated Business Income Tax
WICHE Western Interstate Commission for Higher Education
WRGP Western Regional Graduate Program
WUE Western Undergraduate Exchange

Ex003-02: Account Codes

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

Operating Ledger Account Codes:

Revenue (0XXXX)

Personal Services (10100-19999)

Services and Supplies (includes Travel) (20000-39999)

Other (40000-99999)

Budget Reserves (9B000-9B999)

General Ledger Account Codes:

Assets (A0000-A9999)

Liabilities (B0000-B7999)

Control Accounts (C0000-C9999)

Fund Balance (D0000-D9999)

Fund Additions (E0000-E9999)

Fund Deductions (F0000-F9999)

Ex003-02.01: Account Codes -- Student Tuition & Fees (01000-02099)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 4/11/2014

General

Revenue resulting from charges of mandatory enrollment fees and other specific fees assessed directly to students. Mandatory enrollment fees include tuition, resource fees, building fees, incidental fees and health services fees.

[1] Tuition

01101 Resident Undergraduate Tuition

Tuition assessed at resident undergraduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01110 - Summer Term Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01102 Non-Resident Undergraduate Tuition

Tuition assessed at non-resident undergraduate rates for nine credit hours and above. Restricted a nine-month academic year. (See also 01111 - Summer Term Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01103 Faculty, Staff or Qualified Transferee Tuition

Tuition from faculty, staff, or their qualified transferee (i.e. spouse, dependant children or domestic partner) as defined in OAR 580-022-0030 and 580-022-0031.

01104 Resident Graduate Tuition

Tuition assessed at resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01112 - Summer Term Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01105 Non-Resident Graduate Student Tuition

Tuition assessed at non-resident graduate rates for nine credit hours and above. Restricted to a nine-month academic year. (See also 01113 - Summer Term Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01106 Western Undergraduate Exchange (WUE) Tuition

Tuition for students admitted under the Western Undergraduate Exchange program will be assessed 150 percent of the prevailing resident undergraduate tuition rate for 12 credit hours and above. This tuition rate replaces the previous fee remission category. (This tuition account replaces fee remission account 01960 - Western Undergraduate Exchange (WUE) Fee Remission, which was terminated effective July, 2000 .)

01107 Special Student Tuition

Tuition from students not otherwise classified in this section.

01108 Part Time Fee Policy Graduate Tuition

Tuition assessed at applicable graduate rates for students enroll under the 'Part-Time Fee Policy'. (For institutions who have not adopted the PT Fee policy, see Accounts 01570 - 01639 Graduate Tuition and 01810 - 01879 Summer Graduate Tuition)

01109 Part Time Fee Policy Undergraduate Tuition

Tuition assessed at applicable undergraduate rates for students enroll under the 'Part-Time Fee Policy'. ((For institutions who have not adopted the PT Fee policy, see Accounts 01500 - 01569 Undergraduate Tuition and 01640 - 01699, 01800 - 01809Summer Undergraduate Tuition)

01110 Summer Term Resident Undergraduate Tuition

Tuition assessed at resident undergraduate rates. Restricted to a three-month summer session. (See also 01101 - Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01111 Summer Term Non-Resident Undergraduate Tuition

Tuition assessed at non-resident undergraduate rates. Restricted to a three-month summer session. (See also 01102 - Non-Resident Undergraduate Tuition and 01109 - Part Time Fee Policy Undergraduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01112 Summer Term Resident Graduate Tuition

Tuition assessed at resident graduate rates. Restricted to a three-month summer session. (See also 01104 - Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01113 Summer Term Non-Resident Graduate Tuition

Tuition assessed at non-resident graduate rates. Restricted to a three-month summer session. (See also 01105 - Non-Resident Graduate Tuition and 01108 - Part Time Fee Policy Graduate Tuition) (This code will remain active until institutions roll their resource fees into general tuition and differential tuition, at which point this code would no longer be used and will be terminated. Conversion of resource fees must occur by fall term 2011.)

01114 Approved standard compare exception per Nick Miller between 7/11/2011 and 7/17/2011

01130 Veterinary Medicine Resident Tuition

Tuition assessed at resident veterinary medicine rates.

01131 Veterinary Medicine Non-Resident Tuition

Tuition assessed at non-resident veterinary medicine rates.

01132 Veterinary Medicine WOI Agreement Tuition

Tuition assessed to student engaged in the Washington, Oregon, Idaho veterinary medicine agreement.

01140 PharmD Resident Tuition

Tuition assessed at resident PharmD rates.

01141 PharmD Nonresident Tuition

Tuition assessed at non-resident PharmD rates.

01180 Continuing Education Credit Tuition

Tuition assessed for credit continuing education courses.

01181 Continuing Education Noncredit Tuition

Tuition assessed for non-credit continuing education courses.

01190 WICHE Vet Med Support at OSU

To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at OSU.

01191 WICHE Vet Med Support at WSU

To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Vet Med program and taking classes at WSU as part of the OSU curriculum.

01192 WICHE Pharmacy Support

To record funds received from the Western Interstate Commission for Higher Education (WICHE) for students involved in Professional Student exchange through the Commission. Students pay resident tuition for their program and the universities receive funds from the Commission. This account is specifically for funds received for students enrolled in the Pharmacy program at OSU.

01194 Energy Surcharge

This surcharge is assessed for extraordinary energy costs. This surcharge will remain in effect until a) the energy rates return to 2001 levels, b) sufficient outside financial assistance reduces the need for the fee, or c) if the energy rate increases appear permanent, the surcharge is integrated into the base tuition rate. The Board will review the need for the surcharge annually at the time of adopting the Academic Year Fee Book.

01195 Tuition Surcharge

This surcharge was assessed Winter, Spring and Summer terms 2003 to partially offset general fund reductions. It was instituted as a surcharge pending the January 28, 2003 special election outcome. The tax increase on the ballot failed and as a result, the surcharge was rolled into regular tuition rates effective Fall 2003. This account will be terminated December 31, 2003.

 

This surcharge is assessed to partially offset general fund reductions pending the January 28, 2003 special election outcome. If the income tax surcharge measure passes all surcharges in this account will be refunded. Institutions are authorized to either assess at the beginning of Winter term or delay implementation until the outcome of the January 2003 election and further legislative action is known. This fee is expected to be applicable Winter and Spring 2003. The surcharge was adopted by the Board November 15, 2002.

01501 Resident Undergrad Tuition- General

Academic year tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01502 Resident Undergrad Tuition- Engineering Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01503 Resident Undergrad Tuition- Honors Prog Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01504 Resident Undergrad Tuition- Pre Engnring Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.

01505 Resident Undergrad Tuition- Business Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

01507 Resident Undergrad Tuition- Paramedic Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.

01511 To set-up new differential tuition account codes

Res UG Tuit- Health Prog Diff

01513 Resident Undergrad Tuition- Clinical Lab Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.

01514 Resident Undergrad Tuition- Dental Prog Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

01515 Res UG Tuit- Perform Art Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01516 Res UG Tuit- Architec AA Diff

Academic year tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01518 To set-up new differential tuition account codes for forestry at OSU

Res UG Tuit- Forestry Diff

01536 Nonresident Undergrad Tuition- General

Academic year tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01537 Nonresident Undergrad Tuition- Engineering Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01538 Nonresident Undergrad Tuition- Honors Prog Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01539 Nonresident Undergrad Tuition- Pre Engnring Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.

01540 Nonresident Undergrad Tuition- Business Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

01542 Nonresident Undergrad Tuition- Paramedic Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.

01546 To set-up new differential tuition account codes.

NR UG Tuit- Health Prog Diff

01548 Nonresident Undergrad Tuition- Clinical Lab Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.

01549 Nonresident Undergrad Tuition- Dental Prog Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

01550 NR UG Tuit- Perform Art Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01551 NR UG Tuit- Architec AA Diff

Academic year tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01553 To set-up new differential tuition account codes for forestry at OSU

NR UG Tuit- Forestry Diff

01554 Non-Resident Undergraduate Tuition- Journalism Diff

Non-Resident Undergraduate Tuition- Journalism Diff

01571 Resident Graduate Tuition- General

Academic year tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01572 Resident Graduate Tuition- Engineering Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01573 Resident Graduate Tuition- Honors Prog Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01575 Resident Graduate Tuition- Business Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.

01576 Resident Graduate Tuition- Medical Physics Differential

Academic year tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.

01578 Resident Graduate Tuition- MBA Prog Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.

01579 Resident Graduate Tuition- SocialWork Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.

01580 Resident Graduate Tuition- Psych Prog Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.

01581 Resident Graduate Tuition- Health Prog Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.

01582 Resident Graduate Tuition- Arts Sci Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.

01585 Res Grad Tuit- Perform Art Diff

Academic year tution assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01586 Res Grad Tuit- Architec AA Diff

Academic year tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01606 Nonresident Graduate Tuition- General

Academic year tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01607 Nonresident Graduate Tuition- Engineering Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01608 Nonresident Graduate Tuition- Honors Prog Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01610 Nonresident Graduate Tuition- Business Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.

01611 Nonresident Graduate Tuition- Medical Physics Differential

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.

01613 Nonresident Graduate Tuition- MBA Prog Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.

01614 Nonresident Graduate Tuition- SocialWrok Prog Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.

01615 Nonresident Graduate Tuition- Psych Prog Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.

01616 Nonresident Graduate Tuition- Health Prog Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.

01617 Nonresident Graduate Tuition- Arts Sci Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.

01620 Nonresident Graduate Tuition- Perform Art Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01621 Nonresident Graduate Tuition- Architec AA Diff

Academic year tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01641 Summer Resident Undergrad Tuition- General

Summer Session tuition assessed Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01642 Summer Resident Undergrad Tuition- Engineering Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01643 Summer Resident Undergrad Tuition- Honors Prog Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01644 Summer Resident Undergrad Tuition- Pre Engnring Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.

01645 Summer Resident Undergrad Tuition- Business Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

01647 Summer Resident Undergrad Tuition- Paramedic Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.

01651 To set-up new differential tuition account codes.

Sum Res UG Tuit- Health Prog Diff

01653 Summer Resident Undergrad Tuition- Clinical Lab Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.

01654 Summer Resident Undergrad Tuition- Dental Prog Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

01655 Summer Resident Undergraduate Tuition- Perform Art Diff

Summer Session tuition assessed Resident Undergraduate students admitted to teh institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01656 Summer Resident Undergraduate Tuition- Architect AA Diff

Summer Session tuition assessed Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01658 To set-up new differential tuition account codes for forestry at OSU

Sum Res UG Tuit- Forestry Diff

01676 Summer Nonres Undergrad Tuition- General

Summer Session tuition assessed Non-Resident Undergraduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01677 Summer Nonres Undergrad Tuition- Engineering Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01678 Summer Nonres Undergrad Tuition- Honors Prog Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01679 Summer Nonres Undergrad Tuition- Pre Engnring Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Pre Engineering program and covered by separate differential tuition schedules.

01680 Summer Nonres Undergrad Tuition- Business Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Business Program and covered by separate differential tuition schedules.

01682 Summer Nonres Undergrad Tuition- Paramedic Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Paramedic program and covered by separate differential tuition schedules.

01686 To set-up new differential tuition account codes.

Sum NR UG Tuit- Health Prog Diff

01688 Summer Nonres Undergrad Tuition- Clinical Lab Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Clinical Lab program and covered by separate differential tuition schedules.

01689 Summer Nonres Undergrad Tuition- Dental Prog Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Dental program and covered by separate differential tuition schedules.

01690 Summer Nonresident Undergraduate Tuition- Perform Art Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01691 Summer Nonresident Undergraduate Tuition- Architec AA Diff

Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01693 To set-up new differential tuition account codes for forestry at OSU

Sum NR UG Tuit- Forestry Diff

01811 Summer Resident Graduate Tuition- General

Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01812 Summer Resident Graduate Tuition- Engineering Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01813 Summer Resident Graduate Tuition- Honors Prog Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01815 Summer Resident Graduate Tuition- Business Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.

01816 Summer Resident Graduate Tuition- Medical Physics Differential

Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.

01818 Summer Resident Graduate Tuition- MBA Prog Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.

01819 Summer Resident Graduate Tuition- SocialWork Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.

01820 Summer Resident Graduate Tuition- Psych Prog Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.

01821 Summer Resident Graduate Tuition- Health Prog Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.

01822 Summer Resident Graduate Tuition- Arts Sci Diff

Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.

01825 Summer Resident Graduate Tuition- Perform Art Diff

Summer Session tuition assessed Resident Graduate students admittted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01826 Summer Resident Graduate Tuition- Architec AA Diff

Summer Session tuition assessed Resident Graduate students admittted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01846 Summer Nonresident Graduate Tuition- General

Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01847 Summer Nonresident Graduate Tuition- Engineering Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.

01848 Summer Nonresident Graduate Tuition- Honors Prog Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.

01850 Summer Nonresident Graduate Tuition- Business Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.

01851 Summer Nonresident Graduate Tuition- Medical Physics Differential

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.

01853 Summer Nonresident Graduate Tuition- MBA Prog Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.

01854 Summer Nonresident Graduate Tuition- SocialWork Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.

01855 Summer Nonresident Graduate Tuition- Psych Prog Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.

01856 Summer Nonresident Graduate Tuition- Health Prog Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.

01857 Summer Nonresident Graduate Tuition- Arts Sci Diff

Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.

01860 Summer Nonresident Graduate Tuition- Perform Art Diff

Summer Session tuition assessed Non-Resident Graduate students admittted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.

01861 Summer Nonresident Graduate Tuition- Architec AA Diff

Summer Session tuition assessed Non-Resident Graduate students admittted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.

01881 Law Resident Tuition- General

Tuition assessed Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01882 Law Resident Tuition- Envt Nat Rsrc Diff

Tuition assessed Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.

01883 Law Resident Tuition- ConflictDispRes Diff

Tuition assessed Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.

01891 Law Nonresident Tuition- General

Tuition assessed Non-Resident Law students not otherwise enrolled in specific programs covered by separate differential tuition schedules.

01892 Law Nonresident Tuition- Envt Nat Rsrc Diff

Tuition assessed Non-Resident Law students admitted to the institution's Environmental and Natural Resources Law program and covered by separate differential tuition schedules.

01893 Law Nonresident Tuition- ConflictDispRes Diff

Tuition assessed Non-Resident Law students admitted to the institution's Conflict and Dispute Resolution program and covered by separate differential tuition schedules.

[2] Resource Fees

A Resource Fee is a Mandatory Enrollment Fee which is only assessed to targeted student populations admitted to, or generally understood to be enrolled in a specific school, college, department or degree program; it may be assessed to certain classes of students, such as all freshmen, seniors, graduates, etc. within a specific program. Resource fees provide funds for specific programs to assist with faculty, resource materials, equipment, and specialized services.

A Resource Fee is not a Laboratory or Course Fee, and cannot be applied as such. Resource Fees are not paid by students in other programs who might incidentally take a course offered by one of these specified programs. Students enrolled under the part-time student fee policy are subject to the resource fees appropriate to the program area.

There are three categories of fees that have evolved in the development of the resource fee. These are: Universal - Fees assessed every term to all students, such as the technology fees; Programmatic - fees assessed every term to students in specific degree programs, such as the MBA Resource Fee; One Time - fees assessed only one time, such as matriculation fees assessed in the first term a student is admitted.

Ref OAR 580-040-0040, Academic Year Fee Book for more information.

01203 MBA Resident Study Resource Fee

A programmatic fee assessed each term to all students classed as residents who are enrolled in the Master of Business Administration program.

01204 MBA Nonresident Study Resource Fee

A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the Master of Business Administration program.

01205 CBA Resident Study Resource Fee

A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Business Administration.

01206 CBA Nonresident Study Resource Fee

A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Business Administration.

01207 Engineer Resident Study Resource Fee

A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Engineering.

01208 Engineer Nonresident Study Resource Fee

A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Engineering.

01209 Pharmacy Resident Study Resource Fee

A programmatic fee assessed each term to all students classed as residents who are enrolled in the College of Pharmacy.

01210 Pharmacy Nonresident Study Resource Fee

A programmatic fee assessed each term to all students classed as non-residents who are enrolled in the College of Pharmacy.

01211 Technology Resource Fee - Resident

A universal fee assessed each term to all students classed as residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.

01212 Technology Resource Fee- Nonresident

A universal fee assessed each term to all students classed as non-residents. Revenue from this fee is specifically targeted to improve computer related services and equipment for students.

01213 Matriculation Resource Fee

A one-time universal fee assessed to all new, incoming students (Freshmen and transfers). This fee was adopted in January 1988 at EOU and July 1993 at all other institutions.

01214 Honors College Study Resource Fees

A programmatic fee assessed each term to all Honors College students. This fee was originally established in the 1997-1998 Academic Year Fee Book.

01215 Business Major Resource Fee

A programmatic fee assessed each term to all undergraduate business majors.

01216 Architecture Resource Fee

A programmatic fee assessed each term to all Architecture and Landscape Architecture majors. The revenue generated from this fee will provide funding for the computer lab, undergraduate special advisor program, and specialized tutoring program. This fee was originally established in the 1998-1999 Academic Year Fee Book.

01217 College for Arts and Sciences Resource Fee

A programmatic fee assessed each term to all undergraduates majoring or undeclared in the College of Arts and Sciences (CAS). Additional resource fees for CAS students majoring in science-intensive programs will also be recorded using this account. The revenue generated from this fee will be used to enhance opportunities and facilities for students through improved and expanded advising, supervised participatory learning experiences, and support for specialized student facilities and equipment. This fee was originally established in the 2000-2001 Academic Year Fee Book.

01218 Journalism and Communication Study Resource Fee

A programmatic fee assessed each term to all Journalism undergraduate majors and pre-majors. The revenue generated by this fee will be used to enhance computer and digital video technology in existing programs and expand section offerings for majors. This fee will also replace a course material fee in 39 Journalism courses. This fee was originally established in the 2001-2002 Academic Year Fee Book.

01219 Masters in Management Resident Resource Fee

A programmatic fee assessed each term to all resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.

01220 Masters in Management NonResident Resource Fee

A programmatic fee assessed each term to all non-resident graduates in the Master of Management program. This fee was originally established in the 1998-1999 Academic Year Fee Book.

01221 PSY Mental Health Counseling Resource Fee

A programmatic fee assessed each term to all masters degree students in Applied Psychology enrolled in the Mental Health Counseling track. This fee was originally established in the 2000-2001 Academic Year Fee Book.

01222 PSY Group Facilitation and Training Resource Fee

A programmatic fee assessed each term to all masters degree students in Applied Psychology enrolled in the Group Facilitation and Training Track. This fee was originally established in the 2000-2001 Academic Year Fee Book.

01223 Computer and Information Science Resource Fee

A programmatic fee assessed each term to all Computer Science undergraduate major, Math-CIS major, Computer Science Second baccalaureate and Computer Science masters level student. The revenue generated by this fee will be used to maintain and manage expensive and highly specialized equipment and software, as well as recruit and hire additional faculty. This fee was originally established in the 2001-2002 Academic Year Fee Book.

01224 Multimedia Resource Fee

A programmatic fee assessed each term to all Multimedia Design program majors. The revenue generated by this fee will be used to provide critically needed funds for the improvement and maintenance of special facilities associated with these course offerings, such as studio environments, hardware, software, furniture, and other modifications. This fee was originally established in the 2001-2002 Academic Year Fee Book.

01225 Fine & Performing Arts Resource Fee

A programmatic fee assessed each term for students enrolled in the Fine & Performing Arts program. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01226 School of Education Resource Fee

A programmatic fee assessed each term to students enrolled in the School of Education. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01227 School of Music Resource Fee

A programmatic fee assessed each term to students enrolled in the School of Music. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01228 Registration Resource Fee

A universal fee assessed each term to all students for the first credit hour enrolled. This fee is to cover the fixed costs of registering and incorporating a student into the student body each term. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01229 School of Business Resource Fee

A programmatic fee assessed each term to all undergraduate students enrolled in the School of Business at SOU. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01230 School of Science Resource Fee

A programmatic fee assessed each term to all undergraduate students enrolled in the School of Science. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01231 Masters of Arts in Teaching Resource Fee

A programmatic fee assessed each term to all graduate students enrolled in the Masters of Arts in Teaching program. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01232 Engineering Undergraduate Study Resource Fee

A programmatic fee assessed each term to all undergraduate students enrolled in the College of Engineering.

01233 Engineering Graduate Study Resource Fee

A programmatic fee assessed each term to all graduate students enroll in the College of Engineering. This fee was originally established in the 2000-2001 Academic Year Fee Book.

01234 Pre-Engineering Study Resource Fee

A programmatic fee assessed each term to all students enrolled in the Pre-Engineering program.

01235 Health Professions Resource Fee

A programmatic fee assessed each term to all students enrolled in Health Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01236 Dental Hygiene Resource Fee

A programmatic fee assessed each term to all students enrolled in Dental Hygiene programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01237 Engineering Professions Res Fee

A programmatic fee assessed each term to all students enrolled in Engineering Profession programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01238 Emergency Medical Technician AAS Resource Fee

A programmatic fee assessed each term to all students enrolled in the Emergency Medical Technician AAS Program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01239 Clinical Laboratory Sciences/Medical Technician Resource Fee

A programmatic fee assessed each term to all students enrolled in the Clinical Laboratory Sciences program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01240 Paramedic Education Certificate Resource Fee

A programmatic fee assessed each term to all students enrolled in the Paramedic Education Certificate program. This fee is a continuation of a programmatic fee being transferred from OHSU. This fee was originally established in the 2002-2003 Academic Year Fee Book.

01241 Speech and Hearing Grad Res Fee

A programmatic fee assessed each term to all students enrolled in the speech and hearing sciences. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.

01242 Student Service Resource Fee

A universal fee assessed each term to all enrolled undergraduate and graduate students. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at PSU.

01243 Fine Arts Program Resource Fee

A programmatic fee assessed each term to all enrolled students in the fine arts program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.

01244 Interdisciplinary Studies-Graduate

A programmatic fee assessed each term to all enrolled graduate students in the interdisciplinary studies program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.

01245 Education Program Resource Fee

A programmatic fee assessed each term to all enrolled students in the education program. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at OSU.

01246 Psychology Human Services Resource Fee

A programmatic fee assessed each term to all enrolled students in the masters of applied psychology - human services track. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at SOU.

01247 Business Pre-Major Resource Fee

A programmatic fee assessed each term to all undergraduate business pre-majors. This fee was originally established in the 2003-2004 Academic Year Fee Book and approved by the Board for use at the University of Oregon.

01248 Liberal Arts - Upper Division Resource Fee

A programmatic fee assessed each term to all students enrolled in upper division Liberal Arts programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01249 Science - Upper Division Study Resource Fee

A programmatic fee assessed each term to all students enrolled in upper division Science programs. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01250 Human Development & Family Science Resource Fee

A programmatic fee assessed each term to Human Development and Family Science majors. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01251 DHE - Apparel/Interior Design Resource Fee

A programmatic fee assessed each term to DHE-Apparel/Interior Design students. This fee was originally established in the 2005-2006 Academic Year Fee Book

01252 Cert. - Nonprofit Management Resource Fee

A programmatic fee assessed each term to Cert. - Nonprofit Management students. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01253 Weatherford AEP Resource Fee

A programmic fee assessed each term to all students enrolled in the Austin Entrepreneurship Program. This fee was originally established in the 2006-7 academic Year Fee Book.

01254 Business Honors Program Resource Fee

A programmatic fee assessed each term to Business Honors Program students. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01255 Grad School Social Work Distance Education Resource Fee

A programmatic fee assessed each term to Graduate School Social Work Distance Education students. This fee was originally established in the 2005-2006 Academic Year Fee Book.

01257 Transcript Resource Fee

A one-time universal fee assessed to all students. This fee was originally established in the 2006-7 Academic Year Fee book.

01258 Housing Studies Resource Fee

A programmic fee assessed each term to DHE-Housing Studies students. This fee was originally established in the 2006-7 Academic Year Fee Book.

01259 Merchandising Mgmt Resource Fee

A programmatic fee assessed each term to Merchandising Management students. This fee was originally established in the 2007-8 academic year fee book.

[3] Mandatory Enrollment Fees

Mandatory enrollment fees include the following fees. Students enrolled under the part-time fee policy are subject to these fees at a rate appropriate to the specific number of credit hours taken each term. Institutions have the option of assessing mandatory enrollment fees during summer session at rates comparable to those assessed in the academic year.

[a] Building Fees

The building fee is the same for all institutions and is assessed to all enrolled students each term. This fee generates monies to finance the debt retirement for construction associated with student centers, health centers, and recreational facilities constructed through the issuance of Article XI-F(1) bonds. A pro rata fee is assessed on part-time students. Ref: ORS 351.170 as amended by SB 327 & OAR 580-040-0040 Academic Year Fee Book.

01301 Building Fee - Academic Year

Fee assessed during fall, winter and spring terms to all enrolled students to pay Debt Service on student buildings.

01302 Building Fee - Summer Term

Fee assessed during summer term to all enrolled students to pay Debt Service on student buildings.

[b] Other Mandatory Enrollment Fees

01351 Recreation Center Fee Academic Year

Fee assessed during fall, winter and spring terms to all enrolled students for construction and operation of the student recreation center. (This fee was approved by student referendum in 1995 at the University of Oregon and is currently only being assessed at the U of O. PSU will be assessing this fee when the new (PCAT) student recreation center opens. Other institutions are currently contemplating assessing fees of this type and may do so in the future.)

01352 Recreation Center Fee-Summer Term

Fee assessed during Summer Term for construction and operation of the student recreation center.

[c] Incidental Fees

Incidental fees are fees paid by students each quarter/term to support those programs which are an integral part of the campus, but are in addition to the academic mission of the institution. These fee recommendations are initially made by student committees on each campus, in accordance with a Board-approved incidental fee policy (OAR 580-010-0090). In some instances the student committee recommendations are supported by general campus student referenda. The funds generated by these fees are, as specified by the OAR, to be used for "student union activities, educational, cultural, and student government activities, and athletic activities." The president of each institution reviews the student committee recommendations. Once satisfied with the proposal, the president submits the recommendation to the Chancellor for his review; the Chancellor in turn submits the proposal to the Board.

01401 Incidental Fee - Institutional

Fees for allocation to student union, student health service, student publications and other educational and athletic activities or programs. It excludes specific charges, deposits, or fines.

01410 Incidental Fee - Other

Fees not covered in 01401, Incidental Fees - Institutional.

01420 Incidental Fees - Summer Term

Restricted to summer term fees only. (See account code 01410 (Incidental Fee - Other).)

[d] Student Health Fees

Fees charged as a part of the mandatory enrollment fees for medical attention and advice available through the Student Health Center. This fee is used to support the student health services of each institution, which are operated as auxiliary services. Mandatory health insurance policies may be included in this fee by some institutions, which may be remitted with proof of other adequate insurance.

01451 Undergraduate Health Fee

Student health fees for regularly enrolled undergraduate students.

01452 Graduate Health Fee

Student health fees for regularly enrolled graduates students.

01460 Summer Health Fee

Student health fees for students enrolled in summer term.

01461 Special Program Health Fee

Special Program Health Fee

01465 Conference Health Fee

Conference Health Fee

01470 Other Institutions Health Fee

Student health fees collected by one institution for students enrolled at their institution but taking classes at another OUS institution (i.e. UO students studying for a term at PSU).

01495 Stop Out Health Fee

Student health fees for students not currently enrolled. Students are allowed one term of continuing health coverage after their enrollment ends. (i.e. after graduation; summer if student is not enrolled; student taking one term off from school)

01499 Miscellaneous Health Fee

Student health fees that do not fit in to any of the above account codes.

[4] Other Student Fees

01701 International Program Surcharge

Fees over and above regular tuition, lab and course fees.

01702 Music Fee

Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.

01703 Conference and Short Course Fee

May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.

01704 Graduate Qualifying Exam Fee

Fees for graduate qualifying examinations.

01705 Special Exam Fee

Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.

01706 Field Trip Fees

Fees for recognized class field trips.

01710 Authorized Course Fees

Fees charged for specific classes in addition to general tuition.

01715 Authorized Lab Fees

Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).

01720 Entrance Evaluation Fee

Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.

01721 Application Fee (and Late Charge If Applicable)

Fees required when a student seeks formal admission. Excludes fees for qualification and testing purposes. (See account codes 01752 (Counseling and Testing Fee), 01704 (Graduate Qualifying Exam Fee), 01723 (Change of Program Fee), 01724 (Reinstatement Fee) and 01705 (Special Exam Fee).)

01722 Late Registration/Payment Fee

Fees levied as penalties for late registration.

01723 Change of Program Fee

Fees for change of program. Excludes tuition and fees incidental to the change.

01724 Reinstatement Fee

Fee applied to a student who has not pursued his education actively during the past two years or has been suspended to make up his grade point average either at a community college or at night school. It is restricted to the reinstatement fee only: It excludes fees occurring as a result of the reinstatement.

01725 Degree Application Fee

Fee applied to a student upon application for a degree.

01726 Refund Penalty Fee

Fees levied as penalty for a refund.

01727 Acceptance Fee

Fee assessed to a student in selected programs when that student has been accepted for admission.

01731 Study Abroad Fees

Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.

01751 Placement Service Fee

Fees for services rendered in the placement of graduating students.

01752 Counseling and Testing Fee

Fees for aptitude and interest-type counseling and testing services. It excludes 01704 (Graduate Qualifying Exam Fee) and 01705 (Special Exam Fee).

01753 Placement Portfolio Fee

Fees for services rendered in work on a placement portfolio for graduating students.

01795 Other Special Services Fee

Fees for other special services not otherwise categorized by another account code.

01799 Miscellaneous Fees

Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.

[5] Fee Remissions

 

A Fee Remission is a means by which a student's fees are assessed at the prescribed rate and then reduced (remitted) by being offset by funds from some other source.

Fee remissions are funded through institution resources. The policies governing each fee remission program specify the extent to which the mandatory enrollment fees are to be remitted under each program.

Ref OAR 580-040-0040 Academic Year Fee Book

[a] Oregon Minority Enrollment Initiative

01910 Oregon Educational Diversity Initiative

Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).

[b] International Cultural Service Program

01931 International Student Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)

01932 Cultural Services Program Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)

[c] International Exchange Programs

01941 OUS International Exchange Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of an approved system wide exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)

01942 Institutional International Exchange Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of a Board-approved institution exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)

01943 Special Institutional International Exchange Fee Remission

New account code to separately identify the Institutional International Exchange fee remission between regular (01942) and 'special' (01943) categories. Use of this new code is optional but can be used to record/report on a 'special' subdivision of this fee remission.

[d] Contract and Grant Fee Remission

01951 Contract and Grant: Academic Year Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for academic year fees only. See 01952 for summer session.

01952 Contract and Grant: Summer Session Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for summer session fees only. See 01951 for academic year.

01970 OUS Supplemental Tuition Grant Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)

[e] Other Fee Remissions

01965 VOYAGER Fee Remission

To create an account for the new VOYAGER fee remission program. The VOYAGER fee remissions are for Oregon residents (OAR 580-010-02 - to 045) who are members of the National Guard or Reserves and were deployed in an area of military combat since September 11, 2001. This fee remission is for full time students pursuing their initial bachelor's degree. Students must submit a Free Application for Federal Student Assistance annually and continue to maintain satisfactory academic progress to maintain eligibility. Award is the difference between the National Guard and Reserves admission benefit of $4500 and the total enrollment fees. Students are responsible for securing the National Guard or Reserves tuition benefit. Duration of the VOYAGER award is no longer than four years excepting those five year degree programs as documented in the campus general catalogs. Student may not earn more than 15 credits above the minimum number of credits required for the degree to maintain eligibility.

01966 Veterans' Dependent Fee Remission

Student must be admitted to a degree program at an Oregon University System campus. The student must be a child (includes adopted child or stepchildren), a spouse, or un-remarried surviving spouse of a member of the United States Armed Forces who: 1) died while on active duty after 9/11/01, or 2) died due to a service-connected condition incurred after 9/11/01, or 3) incurred a service-connected condition(s) after 9/11/01 rated 100%, total and permanent, by the Department of Veteran Affairs. An eligible child must be 23 years of age or younger at the time the child applies for the waiver. A child who is older than 23 years of age is eligible for a waiver for a master?s degree program if the child: 1) Applied for and received a waiver for a baccalaureate degree when the child was 23 years of age or younger; and 2) applied for a master?s program waiver within 12 months of receiving a baccalaureate degree. Some courses that may be excluded from this remission include post-baccalaureate courses, certificate programs, additional undergraduate degrees, distance education classes, self-supported classes, and other campus-designated programs. The student must meet Oregon residency requirements as stipulated within OAR 580-010-0030 through 580-010-0045. The maximum waiver granted under this remission program shall be: 1) The total number of attempted credit hours equal to four years of full-time attendance for a baccalaureate degree, and 2) the total number of attempted credit hours equal to two years of full-time attendance for a master's degree. The qualifying student, whether child, spouse, or un-remarried spouse, must also provide proof of the veteran?s active duty status in the armed forces after September 11, 2001. Proof must be supplied by the US Veterans Affairs office. See the Tuition Fee Book: Tuition Fee Policies, Section H.7 for more information.

01967 Non-Res Veterans Fee Remission

To record fee remissions related to the Non-Resident Veterans Fee Remission. See the current Academic Year Fee Book for more information on this program.

01968 Yellow Ribbon Program Fee Rem

To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.

01975 Non-resident Athlete Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid by or for student athletes. Awards are at the option of the institution and may vary in amount but cannot exceed the total non-resident Undergraduate or Graduate tuition and mandatory enrollment fees. This remission program was approved by the Board in July 2001.

01985 WICHE Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.

01986 Resident Undergraduate Dean's Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for resident undergraduate students receiving a Dean's Scholarship.

01987 Non-Resident Undergraduate Dean's Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.

01988 University International Fee Remission

University International Fee Rem

01989 PSU/Washington Merit Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid for Washington resident students enrolled at PSU who meet the high school grade point average requirements set by PSU. The awards are variable based on high school GPA, to be remitted against the non-resident tuition rate. This remission program was approved by the Board July 2001.

01990 Dean's Designated Fee Remissions

Fee remission of tuition and other mandatory enrollment fees paid for a student receiving a dean's designated fee remission. This fee remission program is differentiated from the resident/non-resident undergraduate dean's fee remission programs (accounts 01986 & 01987) in that it is not processed and awarded through the financial aid office but awarded directly by the individual school's deans.

01999 Other Fee Remission

Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.

Ex003-02.02: Account Codes -- Appropriations and Resource Redistribution (02100-02999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

General

The following codes are for funds that originate as revenue of the governmental unit and are used or expended for educational and general purposes.

[1] Appropriations

02110 State Appropriations

Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (See 02150 for other states) (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)

02120 Federal Appropriations

Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.

02130 County Appropriations

Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.

02140 Foreign Appropriations

Receipts from foreign governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.

02150 Other Appropriations

Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.

[2] Resource Redistribution

The following codes are used to record State and Board resources redistributed to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).

02510 State Resource Redistribution

Account to record the distribution of State resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).

02511 State Resource Redist-Debt Service

Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).

02520 Lottery Resources Redistribution

Account to record the distribution of lottery resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).

02530 Federal Resources Redistribution

Account to record the distribution of Federal resources to/from the institutions (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY).

Ex003-02.03: Account Codes -- Gifts, Grants, & Contracts (03000-03999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

General

This category includes receipts of money and material, resulting from donations, bequests, awards, grant awards or contracts, received by an institution or OUS from individuals, corporations, foundations, associations, societies, government agencies and other institutions of higher education.

[1] Governmental Grants and Contracts

These account codes are to be used for revenue received from governmental entities for grants and contracts. For governmental appropriations see section 02.02 - Appropriations & Resource Redistribution. For transfers from state agencies see 02.04 - State Agency Transfers.

03110 Federal Government GC

Grant or contract receipts from Federal sources. Excludes receipts from appropriations (see FASOM 02.02).

03118 Govt Sub-G/C From Other OUS

Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types:

  • 31 (Federal Funds Restricted),
  • 32 (State of Oregon Funds Restricted),
  • and 33 (Other Government Funds Restricted).

For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.

03120 State of Oregon Government GC

Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.

03130 Local Government GC

Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.

03140 Non Oregon State Government GC

Receipts of grants or contracts from states other than Oregon.

03150 Foreign Government GC

Receipts of grants or contracts from foreign governmental bodies.

03160 Other Government GC

Receipts of grants or contracts from governmental entities not otherwise listed.

[2] Non-Governmental Grants and Contracts

These account codes are to be used for revenue received from non-governmental entities for grants and contracts.

03210 Private Individuals GC

Receipts of grants or contracts from grantors not representing a formal organization or agency.

03218 Non-Govt Sub-G/C From Other OUS

Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types:

  • 34 (Private Funds Restricted)
  • and 35 (Foundation Funds Restricted).

For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.

03220 Commercial Business GC

Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).

03230 Foundations Associations and Societies GC

Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).

03240 Non-OUS Institutions of Higher Education GC

Receipts of a grant or contract from any institution of higher education not within the Oregon University System.

03260 Campus Affiliated Foundation Income GC

Grant and contract receipts from a campus affiliated foundation.

[3] Overhead Cost Recovery

03302 Financial Aid Administrative Cost Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a financial aid program. (For Pell Grants, see account 03303 - Pell Grant Administrative Cost Recovery.)

03303 Pell Grant Administrative Cost Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.

03304 Veteran's Administrative Cost Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a veterans administration program.

03400 Facilities and Administrative Cost Recovery

Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.

03410 Facilities and Administrative Cost Recovery Redistribution

F & A Cost Recovery Redistribution

[4] Refund to Grantors

03500 Refund to Grantors

Gifts, grants or contracts returned to the grantor or their designee.

[5] Gifts

These account codes are to be used for revenue received from non-governmental entities as gifts.

03611 Private Individuals Gift

Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)

03612 Private Individuals In-Kind Gift

Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)

03621 Commercial Business Gift

Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).

03622 Commercial Business In-Kind Gift

Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).

03631 Foundations Associations & Societies Gift

Receipts of gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03632 for In-Kind gifts from Foundations/Societies.) (see account code 03620 - Commercial Business Gift).

03632 Foundations Associations & Societies In-Kind Gift

Receipts of In-Kind gifts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (See account 03631 for other gifts from Foundations/Societies.)(see account code 03620 - Commercial Business Gift).

03641 Non-OUS Institutions of Higher Education Gift

Receipts of gifts from any institution of higher education not within the Oregon University System. (See account 03642 for In-Kind gifts from non-OUS Higher Education institutions.)

03642 Non-OUS Institutions of Higher Education In-Kind Gift

Receipts of In-Kind gifts from any institution of higher education not within the Oregon University System. (See account 03641 for other gifts from non-OUS Higher Education institutions.)

03651 Campus Affiliated Foundation Gift

Gift receipts from a campus affiliated foundation. (See account 03652 for In-Kind gifts from Affiliated Foundations.)

03652 Campus Affiliated Foundation In-Kind Gift

Receipts of In-Kind gifts from a campus affiliated foundation. (See account 03651 for other gifts from Affiliated Foundations.)

Ex003-02.04: Account Codes -- Transfers in from State Agencies (04000-05099)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/11/2014

General

The following codes are used to record funds transferred in from a given state agency. The last three characters correspond to the agency number and are updated biennially from the DAS Budget Manual instructions.

According to the Department of Administrative Services Budget and Management Division, a transfer in is defined as a "receipt of funds from another agency in which the purpose of the transfer is to fund a programmatic expenditure specifically approved by the Department of Administrative Services Budget and Management Division, Legislative Fiscal Office or Legislature. Generally there is no product or service in return for the transfer. The transferring agency is merely the vehicle to pass the revenue through to the actual agency charged with the programmatic expenditure of the funds."

[1] Transfers from State Agencies

04001 Loan Proceeds from Oregon State Agencies

Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).

04107 Transfer in From Department of Administrative Services

Transfer in From Department of Administrative Services

04141 Transfer in from Division of State Lands

Transfer in from Division of State Lands

04150 Transfer in from Department of Revenue

Transfer in from Department of Revenue

04575 Transfer in from Student Assistance Commission

Transfer in from Student Assistance Commission

Ex003-02.05: Account Codes -- Investment (05100-05999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 4/11/2014

General

It is common for educational institutions to hold investments such as bonds, debentures, notes, preferred stocks, convertible securities, common stocks, warrants, mutual fund shares, real estate, leasebacks, mortgages, patents and copyrights. Investment account codes are used to classify the investment revenues.

[1] Investment/Debt/Debt Service

05120 Bond Sinking Fund Interest Income

Records interest income for the XI-F(1) and XI-G bond sinking funds at the Oregon State Treasury.

05121 Bond Building Fund Interest Income

Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.

05131 Gain on Sale of Investment

Proceeds from the sale of an investment which constitute a gain over the carrying value of the particular asset. Includes sale of stock rights. Used by the Controller's Division only.

05132 Interest Income - Investments

Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.

05133 Dividend Income

Receipts from dividends paid on investments. Excludes receipts from sale of stock rights (see account code 05131 Gain on Sale of Investment).

05134 Discount Earned

Receipts of discounts earned on bonds, notes and other investments.

05135 Rent from Investment

Income from property held for rental income. Excludes income from incidental rental of institutional property (see account code 06060 - Merchandise Rentals or 05150 - Royalty Income).

05136 Principal of Investment

Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.

05137 Trust Income Distribution

Receipts of income distributions from trusts; such distributions being normal, routine and recurring. May include distributions of interest, dividends, royalties, net rents or a combination thereof. Excludes distribution of trust principal.

05138 Endowment Income

Income earned on the pooled investments of the Endowment Fund.

05139 Net Increase (Decrease) in Fair Value of Investment

Net increase or decrease in the fair value of investments held by an institution.

05141 IB Invest Earnings Redistribution

IB Invest Earnings Redistribution

05150 Royalties Income

Income from patents, copyrights and similar revenue-producing investments.

05151 Disney Royalties Income

Income from patents, copyrights and similar revenue-producing investments related to Disney.

05152 Technology Transfer Attorney Reimbursements

Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.

05153 Royalty Income-Venture Development

To record income from patents, copyrights, and similar revenue-producing investments that are attributable to the use of venture development funds. The accounting for venture development funds is discussed in OUS Fiscal Policy 05.736. This account code will be used as a basis for calculating and verifying the 20% of the royalty income from the use of venture development funds that must be transferred to the State of Oregon General Fund. This account code will be used only by institutional technology transfer offices.

[2] Debt and Debt Service Related

05201 Bond Proceeds

Proceeds from the sale of XI-F(1) and XI-G bonds.

05202 COPS Proceeds

Proceeds from the sale of Certificates of Participation (COPs).

05203 Bond Premium

The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.

05204 Lottery Bond Proceeds

To record lottery bond proceed revenue.

05210 COPS Debt Service Contribution

Debt service contribution from Budgeted Operations, Service Department and Auxiliary Service funds for payments due on Certificates of Participation. For use with Retirement of Debt funds only (see account code 28830 Contributions to COPS - Debt Service).

05215 Sinking Fund Contributions

Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831 - Contributions to Sinking Fund).

05250 Interest Income

Revenue from charges on delinquent accounts receivable.

 

05252 Collection Charges

Amounts charged to a delinquent account when referring the delinquent account to a collection agency. Use account code 28712 - Collection Costs for fees paid.

05260 COP Trustee Reimbursements

Reimbursements received from COP Trustee for COP expenditures.

05263 XI-Q Trustee Reimbursements

XI-Q Trustee Reimbursements

05265 Collaborative Proj Trustee Reimb

Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities.

Ex003-02.06: Account Codes -- Sales and Services (06000-06999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 4/11/2014

General

The following account codes are used to record revenues from institutional or departmental sales, services, rentals and fines. For inter-departmental sales and services see section 02.095 - Service Department Sales Reimbursements, or section 02.16 - Internal Sales Reimbursement.

[1] General Sales and Services

06002 Sales

Income and receipts from sales of material, equipment, publications, documents or other non-service items. (See CUBA, page 201.)

06003 Services

Receipts from services rendered by an institution or department.

06004 Vending Machines

Income and receipts from sales from vending machines.

06005 Industry - Sales

Revenue from sales for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.

06006 Industry - Services

Revenue from services for service/testing activity that is received from a for-profit entity or sole proprietor that competes freely with other entities, and is not an entity that is either state-owned or a governmental entity.

06007 Instr/Rsrch Residual Product Sales

Income and receipts from the sale of products which are excess of those needed by the university for on-going research or instructional projects. Residual products may include wheat and other grains, fruit, potatoes, other vegetables, sheep, eggs, milk, etc.

06010 Textbooks E-Book-Sales

Textbooks E-Book-Sales

06011 Textbooks - New Sales

Income and receipts from sales of new textbooks.

06012 Textbooks - Used Sales

Income and receipts from sales of used textbooks.

06013 General Books/Publications Sales

Income and receipts from sales of general books and publications.

06020 Art Supplies Sales

Income and receipts from sales of art supplies.

06021 Supplies Sales

Income and receipts from sales of general supplies.

06023 Dental Supplies Sales

Dental Supplies Sales

06024 Student Issue Sales

Student Issue Sales

06030 Soft Goods Sales

Income and receipts from sales of bulk fabrics, fabrics or shirts for screen printing, thread, etc for craft projects.

06031 Confections Sales

Income and receipts from sales of snacks and candy.

06032 Health and Personal Care Product Sales

Health and Personal Care Product Sales

06033 Wearing Apparel Sales

Wearing Apparel Sales

06034 Gifts and Novelties Sales

Gifts and Novelties Sales

06035 Pre-Recorded Tape and Compact Disc Sales

Pre-Recorded Tape and Compact Disc Sales

06040 Beverages- Cans & Bottles

Beverages - Cans & Bottles

06041 Fountain Drinks

Fountain Drinks

06050 Computer Hardware Sales

Computer Hardware Sales

06051 Computer Software Sales

Computer Software Sales

06052 Computer Accessories Sales

Computer Accessories Sales

06053 Calculator Sales

Calculator Sales

06054 Electronics Sales

Electronics Sales

06055 Office Furniture and Equipment Sales

Office Furniture and Equipment Sales

06059 Textbook Rentals

Textbook Rentals

06060 Merchandise Rentals

Merchandise Rentals

06061 Equip/Fixtures Rental/Sales

Income from rental and/or sales of equipment and other fixtures. Examples include musical instruments, theatrical props and scene backdrops.

06070 Canoeing

Canoeing

06071 Rock Climbing

Rock Climbing

06072 Billiards

Billiards

06073 Table Tennis

Table Tennis

06074 Amusement Machines

Amusement Machines

06080 Pay Telephone Income

Pay Telephone Income

06081 Fax Usage Income

Fax Usage Income

06082 Postage Sales

Postage Sales

06090 Ceramics Goods/Supplies

Ceramics Goods/Supplies

06091 Jewelry Goods/Supplies

Jewelry Goods/Supplies

06092 Woodworking Goods/Supplies

Woodworking Goods/Supplies

06093 Photography Goods/Supplies

Photography Goods/Supplies

06191 Refunds and Allowances - New Textbooks

Refunds and Allowances - New Textbooks

06192 Refunds and Allowances - Used Textbooks

Refunds and Allowances - Used Textbooks

06193 Refunds and Allowances - General Books

Refunds and Allowances - General Books

06194 Refunds and Allowances - Tapes, CDs, and DVDs

Refunds and Allowances - Tapes, CDs, and DVDs

06195 Refunds and Allowances - Other Merchandise

Refunds and Allowances - Other Merchandise

[2] Fines and Penalties

06201 Fines

Fines

06202 Parking Fines

Receipts from fines collected for parking violations.

06203 Traffic Citations

Receipts from fines collected for traffic citations.

06204 Bicycle Fines

Receipts from fines collected for bicycle violations.

06205 Bad Check Charge

Receipts from assessment of a charge for returned checks.

06206 Library Fines

Receipts from fines for overdue books, or other fines assessed by the library. Book replacement charges are not included, see account code 06908 - Library Book Replacement Income.

06207 Gym Suit Service - Fines

Receipts from fines for gym suit service.

06299 Fines - Other

Receipts from fines not otherwise classified.

[3] Fees and Permits

06301 Transcript Fee

Receipts from fees for transcripts, whether charged to student or non-student.

06302 Testing Fees

Receipts from fees for tests conducted.

06303 Laboratory Use Fees

Receipts from lab fees assessed.

06308 Career Assessment - Non-Student

Income from career assessment/evaluation services to non-students.

06309 Placement Services - Non-Student

Income from job placement services provided to non-students.

06310 Gym Suit Service - Faculty and Dependents

Gym Suit Service - Faculty and Dependents

06311 Gym Suit Service - Students and Dependents

Gym Suit Service - Students and Dependents

06313 Locker Rental

Receipts from departmental locker rental charges.

06315 Recreation Passes - Public

Receipts from recreational passes sold to the general public.

06316 Recreation Passes - Staff and Family

Receipts from recreational passes sold to staff and their family members.

06317 Recreation Passes - Other

Receipts from recreational passes sold that do not fit in either 06315 or 06316.

06320 Parking Fees - Students

Receipts collected for student parking permits and fees.

06321 Parking Fees - Employees

Receipts collected for faculty/staff parking permits and fees.

06322 Parking Permits - Faculty

Parking Permits - Faculty

06323 Parking Permits - Miscellaneous

Receipts collected for miscellaneous parking charges.

06324 Parking Rentals

Receipts from rental of parking facilities.

06325 Meter Parking

Receipts from campus parking meters.

06330 Bicycle Permits

Receipts collected for bicycle permits for the registration of bicycles on campus.

06389 Membership Income

Receipts from membership and dues paid to institutional organizations, societies and clubs.

06398 Miscellaneous Fees

Revenue from fees collected that are not otherwise classified.

06399 Miscellaneous Permits

Permit revenue collected that is not otherwise classified.

[4] Events and Performances

06401 Conference Housing Fee

Receipts from housing fees when collected as a separate part of conference registration fees.

06402 Conference Special Events

Receipts from optional fees for special events provided as part of conference programs.

06403 Conference Income

Income from hosting conferences.

06404 Catering Income

Income from providing catering services.

06410 Workshops: Non-Credit Income

Income from hosting non-credit workshops or training sessions. See account code 01703 - Conferences & Short Course fees, for university credit workshops.

06420 Concession Income

Income from event/sport concession stand sales.

06421 Entry Fee - Competitors

Income received for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team. This Account Code is only active for Charts C (OSU) and E (WOU).

06431 Ticket Sales - Senior Citizens

Revenue from sales of tickets to senior citizens.

06432 Ticket Sales - General Admission

Revenue from sales of tickets for general admission.

06433 Ticket Sales - General Season

Revenue from sales of season tickets for general admission.

06434 Ticket Sales - Reserved Seat

Revenue from sales of tickets for reserved seats.

06435 Gate Receipts

Revenue from sales of tickets at the gate.

06436 Ticket Sales - Faculty Season

Revenue from sales of season tickets to faculty (NCAA reporting requirement).

06437 Ticket Sales - Student

Revenue from sales of tickets to students (NCAA reporting requirement).

06438 User Surcharge

Surcharge for events using institution's facilities.

06439 Ticket Sales as Agent

Income received from ticket sales sold as a contract ticket agent for a company such as Ticket Master.

06470 Post Season Income

Revenue for post-season games.

06471 Guarantees

Revenue received for appearances when a specified amount is guaranteed.

06472 Radio

Income received for radio rights to broadcast institution events.

06473 Television

Income received for television rights to broadcast institution events.

06474 Program Sales

Income received from sale of event programs.

06475 Paid Appearances

Income received from media appearances by institutional staff/officials. Includes coaches television and radio shows.

06480 Rose Bowl Income

PAC 10 institution share of Rose Bowl income distribution.

06481 Other Bowl Income

Income received for athletic bowl games other than the Rose Bowl.

06482 Athletic Conference TV Share Income

Institutional share of TV income for national broadcasts of athletic events paid directly to an athletic conference (e.g. NCAA).

06495 Sponsorship Income

Revenue to support or sponsor events, materials, or activities.

06499 Other Event Income

Income from events not otherwise classified.

[5] Rentals, Housing, and Food Service

06701 Housing Application Fee

Fee required when a student requests space in the dormitory or housing system. The fee is non-refundable.

06702 Room and Board Income

Income from charges for housing and meal plans when charged together.

06703 Dormitory Income - Other

Income from dormitory charges not otherwise classified.

06711 Family Housing - Rental

Income from rental of institution owned family housing units.

06712 Family Housing - Utilities

Income from utilities charges on rented family housing units.

06721 Rental Housing - Faculty/Staff

Income from institution owned housing rented to faculty or staff.

06722 Casual Guest Income

Income from housing rentals to casual guests (i.e. speakers, visitors, etc.).

06723 Rental Income/Facilities Use

Income from rental of other institutional facilities.

06724 Rental Income/Facilities Staff

Income from staffing of rented facilities. This account code should be used in conjunction with 06723 when staff is provided with the facility.

06727 Lease Income

Income from lease of other institutional facilities or equipment.

06730 Meals - Payroll Deduction

Income from meal plans purchased through a payroll deduction.

06731 Dining Card Sales

Income from sales of dining cards.

06732 Board Only Fee

Income from charges for board only.

06739 Miscellaneous Meal Plan Income

Miscellaneous Meal Plan Income

06790 Housing Refunds

Negative revenue account to record reduction in revenue when housing charges are refunded.

06798 Other Housing Income

Income from housing charges not otherwise classified.

[6] Other Sales and Service

06901 Miscellaneous Sales and Service Income

Receipts from sales and service activities not otherwise classified.

06906 Student Damages

Income from fees charged to students for damage to OUS owned property.

06908 Library Book Replacement Income

Income from library lost item replacement charges. For general library fines or overdue book charges, see account code 06206 - Library Fines.

06921 Perquisite Deduction

Receipts from payroll deductions for perquisites such as meals, housing rentals, etc.

06922 Payroll Deductions

Receipts from payroll deductions for health insurance, dental insurance, life insurance, tax deferred annuities, PERS, ORP, taxes, etc.

06930 On-Line Services Income

Income from providing on-line computer services to the public or other users. Examples include library on-line search services.

06931 Machine Processing

Receipts from sales of computer processing services.

06932 Tape and Disk Storage

Receipts from data processing services involving information storage.

06933 Programming and System

Receipts from programming and system analysis services.

06934 Data Entry

Receipts from data entry services.

06935 Materials and Supplies - Data Processing

Receipts from sales of data processing materials and supplies.

06936 Computing Center - Other

Receipts from data processing sales and service activities not otherwise classified.

06937 Special Materials - Sales

Receipts from expendable surgical or other specialized materials used.

06938 Technical Services

Receipts from professional or technical services rendered.

06939 Advertising

Receipts from advertising sales.

06940 Subscriptions

Receipts from subscription sales.

06942 Duplicating and Copying

Receipts from reproduction services. Excludes sales of publications, documents, etc.

06943 Message Board Income

Income from advertising on institutional message/reader boards.

06944 Product Endorsements

Income from endorsements of products.

06945 Press Book Income

Revenue from the sale of press books, fact books, and other materials of factual information of interest to the press and general public.

06949 Sales Commissions

Income from commissions for sales and/or services performed on behalf of others. (e.g. sales/commissions for acting as a ticket outlet for Ticket Master).

06951 Animal Sales

Receipts from the sale of animals.

06952 Animal Board

Receipts from boarding animals.

06953 Feed and Bedding Sales

Receipts from the sale of animal feed and bedding.

06954 Veterinary Surgery and Surgical Equipment

Receipts from charges for use of surgical facilities including surgery suite and related equipment.

06973 Mileage - Field Trips

Receipts from mileage charges for field trips.

06980 Surplus Sales

Receipts from the sale of surplus items.

06981 Sale or Trade in of Assets

This account is used to distribute the proceeds or trade-in allowance received upon disposal of non-proprietary assets not held as investments. Sale proceeds and trade-in allowances are to be originally recorded in the 'Sale of Asset-Undist Inc Clearing' fund 095880 using the 'Undistributed Income' account B5801 and later cleared/redistributed via the Fixed Asset System 'Sale of Asset' function using the 06981 account.

 

Note: Proceeds/Trade-in allowances for disposals of Proprietary assets flow through the clearing in the same manner but are ultimately recorded in the proprietary funds as cash (A0901) with the appropriate system calculated Gain (08030) or Loss (42001) recorded in the proprietary fund at time of disposal. This is achieved automatically using the Fixed Asset System 'Sale of Asset' function.

 

(Use only when transactions are with entities outside of OUS. All State Surplus Property sales are to be considered arms length transactions and are therefore deemed to be outside of OUS. Intra-OUS asset transfers are not sales or trade-ins. Intra-Institutional transfers require a Transfer in the Fixed Asset System whereas an inter-institutional transfer would require a write off to the transferring institution and a new record be created in the receiving institution.)

06983 Recycled Material Sales

Receipts from the sale of recycled materials.

06984 Refund of Overpayment

Refunds received by an institution for overpayments made to an outside entity. Normally any overpayment refunds received should be recorded as a reduction of the original expense. This account code should only be used when the original expense account can not be identified or when the refund is received in a subsequent fiscal year. When refunds are paid by an institution to an outside entity for overpayments received, original revenue recorded should be reduced.

06991 Received on Account

Receipts on accounts due arising from sales or services.

06992 Reimbursement

Income received from an Auxiliary Enterprise operation for expenses incurred on its behalf (see account code 24750, Shared Expense Reimbursement).

06993 Deposits

Deposits received for items sold (i.e. season tickets) or equipment borrowed. Also, collections from students, at the time of registration, for possible loss or damage of property or equipment, delinquent fines, field trips or other similar items. (see account code 28990 - Withdrawals and Advances)

06994 Forfeited Deposits

Revenue from students' forfeited deposits. Use with Current General Funds Budgets and Current Designated Operating Funds.

06997 Return and Allowance

Reductions of income amounts for refunds, returns or allowances on goods sold.

06998 Cash Over & Short

Cash Over & Short

Ex003-02.07: Account Codes -- Medical and Hospital Services Income (07000-07999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

General

The following codes are used to record institutional or departmental revenues resulting from medical and hospital related sales and services.

[1] Medical and Hospital Services Income

07801 Pharmacy Income

Income from sales from student health center pharmacy.

07802 Medical Lab Fees

Income from student health center medical lab fees.

07803 X-Ray Income

Income from student health center x-ray charges.

07804 Allergy Treatment Income

Income from student health center for treatment of allergies.

07805 Dental Services Income

Income from student health center dental service charges.

07806 SM/PT Service Income

Income from sports medicine or physical therapy charges.

07807 Nursing Services Income

Income from student health center nursing service charges.

07808 Health Education Service Income

Income from student health center health education charges.

07820 Medical Supply Sales Income

Income from student health center sales of medical supplies.

07821 Flu Shot Income

Income from student health center flu shot charges.

07822 Office Visit Income

Income from student health center office visit charges.

07823 Medical Record Income

Income from student health center medical record charges.

07830 Outpatient Infirmary Income

Income from student health center outpatient infirmary charges.

07831 Infirmary Overtime Income

Income from student health center infirmary overtime charges.

07890 Employee Medical Service Income

Income from student health center for medical services provided to employees.

07899 Other Medical Services Income

Income from medical services not otherwise classified in this section.

Ex003-02.08: Account Codes -- Other Revenues (08000-08799)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/11/2014

General

The following account codes are used to record educational and general revenue not covered by other account codes (e.g., bad-check charges, transcript fees).

[1] Other Revenues

08001 Miscellaneous Other Revenues

Unidentified receipts or receipts not qualifying under other classifications. Includes receipts that result from an activity that is not previously classified.

08005 Insurance Recoveries

Insurance recoveries received from outside entities to OUS institutions or the Chancellor's Office for recovery of losses from claims made that are received from outside entities for general liability, property, auto, etc.

08008 Reimbursement from Outside Entities

Reimbursements received from outside entities for expenses of employees paid from other than GG&C (Gifts, Grants & Contracts) funds.

08010 Conference Sports Allotment Income

Funding assistance from an athletic conference for the number of teams in excess of the mandatory number of teams required by the conference.

08020 Athletic Conference Academic Enhancement Income

Athletic conference funding for academic improvement programs.

08021 Conference Income - GIA Award Base

Athletic conference funding for Grants-In-Aid assistance.

08022 Athletic Conference Support of Officials

Institution income from an athletic conference to help offset the costs associated with officials' expenses for men's and women's athletic events.

08023 Reimbursement for hosted events

Reimbursements received from outside entities, such as athletic conferences, for hosting events related to those outside entities.

08024 Athletic Honoraria

Athletic conference funding for Honoraria.

08030 Gain on Disposal of Fixed Asset

Revenue generated when a fixed asset is sold or traded in and the sale/trade-in value is greater than the asset's Net Book Value (adjusted historical cost less accumulated depreciation). See also accounts 28721 - Loss on Disposal of Asset, for loss on disposal of non-capitalized assets or 42001 - Loss on Disposal of Fixed Asset, for loss on disposal of capitalized assets.

Ex003-02.09: Account Codes -- Student Loan Revenues (08800-08999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

General

The following account codes are used to record revenue arising from student loan activity.

[1] Loan Fund Revenues

08801 Interest on Loans

Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.

08802 Earned Interest Cancelled

Earned interest which is cancelled because of teaching service, military service, death, disability and/or bankruptcy.

08803 Late Charge Revenue

Revenue booked at the time late charges are assessed.

08804 Service Charge Revenue

Service charges related to student loans.

08810 Federal Capital Contributions

Federal government sources for student loan fund use.

08811 Repayment to Federal Government

Student loan repayment to the Federal Government.

08812 Loan Cancellation Reimbursements

Loan cancellation reimbursements from the federal government.

08815 Institutional Capital Contributions

Revenue from any source, other than federal contributions and gifts, for student loan fund use. (See 08810 - Federal Capital Contributions)

08816 Repayments to Institutions

Student loan repayment to institution.

08820 State Appropriations Loans

State Appropriations Loans

08825 Capital Contributions - Gifts

Gifts of capital contributions to loan funds.

08899 Other Loan Revenue

Revenue relating to student loans not otherwise classified in this section.

Ex003-02.095: Account Codes -- Internal Sales (09000-09999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/11/2014

General

The following account codes are used to record "revenues" of OUS entities for internal sales and services provided to other OUS entities (inter-departmental or inter-institutional). These income account codes are reclassified as negative expenditures for annual financial statement purposes. For revenues from non-OUS sources see sections 02.06 - Sales and Services, 02.07 - Medical and Hospital Services Income, and 02.08 - Other Revenues (account types 56 and 57 only).

[1] Internal Sales

09103 Press Internal Sales

Press Internal Sales

09106 Photography & Artist Internal Sales

Photography & Artist Internal Sales

09107 Duplicating & Copying Internal Sales

Duplicating & Copying Internal Sales

09108 Printing & Publishing Internal Sales

Printing & Publishing Internal Sales

09110 Copy Service Internal Sales

Copy Service Internal Sales

09111 Paper Internal Sales

Paper Internal Sales

09120 Mailing Services Internal Sales

Mailing Services Internal Sales

09121 Mailing Supplies Internal Sales

Mailing Supplies Internal Sales

09122 Advertising Internal Sales

Advertising Internal Sales

[2] Computer Service Internal Sales

09201 Machine Processing Internal Sales

Machine Processing Internal Sales

09202 Disk & Tape Storage Internal Sales

Disk & Tape Storage Internal Sales

09203 Programming Internal Sales

Programming Internal Sales

09204 Data Entry Internal Sales

Data Entry Internal Sales

09205 Materials & Supplies Internal Sales

Materials & Supplies Internal Sales

09206 Computer Center Other Internal Sale

Computer Center Other Internal Sale

09209 Computer Center Services Internal Sale

Computer Center Services Internal Sale

[3] General/Misc Internal Sales

09313 Rentals Internal Sales

Rentals Internal Sales

09314 Physical Plant Internal Sales

Physical Plant Internal Sales

09315 Utilities Internal Sales

Utilities Internal Sales

09316 Risk Mgmt Insurance Recoveries

Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.

09320 Telecomm Service Internal Sales

Telecomm Service Internal Sales

09321 Entry Fee Internal Sales-Competitor

Internal Sales for enty or registration fees required of participants for competitive events. The fee may be for individuals or for a team. This account code is only active for Charts C (OSU) and E (WOU).

09325 Food Service/Catering Internal Sale

Food Service/Catering Internal Sale

09331 Animal Internal Sales

Animal Internal Sales

09332 Animal Board Internal Sales

Animal Board Internal Sales

09333 Feed & Bedding Internal Sales

Feed & Bedding Internal Sales

09334 Vet Surgery & Surg Equip Internal Sales

Vet Surgery & Surg Equip Internal Sales

09341 Mechanical Parts/Supplies Internal Sales

Mechanical Parts/Supplies Internal Sales

09342 Special Material Internal Sales

Special Material Internal Sales

09343 Technical Services Internal Sales

Technical Services Internal Sales

09350 Resale of Equipment Internal Sales

Resale of Equipment Internal Sales

09360 Health Care Service Internal Sales

Health Care Service Internal Sales

09361 Pharmacy Internal Sales

Pharmacy Internal Sales

09381 Conference Internal Sales

Conference Internal Sales

09382 Trip and Tour Internal Sales

Trip and Tour Internal Sales

09383 Transportation Internal Sales

Transportation Internal Sales

09384 Parking Permits Internal Sales

Parking Permits Internal Sales

09385 Vehicle & Equipment Use Internal Sales

Vehicle & Equipment Use Internal Sales

09387 Vehicle Servicing Internal Sales

Vehicle Servicing Internal Sales

09388 Vehicle Fuel Internal Sales

Vehicle Fuel Internal Sales

09390 Admin Services Internal Sales

Admin Services Internal Sales

09391 Miscellaneous Internal Sales

Miscellaneous Internal Sales

09392 Miscellaneous Service Internal Sales

Miscellaneous Service Internal Sales

09393 Specialized Service Center - Operations & Maintenance Service Dept Reiumbursement

Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.

09394 Specialized Service Center - General & Administrative Service Department Reimbursement

General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.

09395 Specialized Service Center - Building Use Service Dept Reimbursement

Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.

Ex003-02.10: Account Codes -- Personal Services (10100-19999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/11/2014

General

This group of account codes applies to all payroll expenditures. It is divided into eight categories:

  • Unclassified salaries
  • Unclassified pay
  • Classified salaries
  • Classified pay
  • Student pay
  • Salaries and pay to clinical fellows and graduate assistants
  • Benefit compensation
  • Other payroll expenses for fringe benefits paid by the state

The following abbreviations are used throughout this section:

  • FWSP- Federal Work Study Program
  • OPE- Other payroll expenses
  • SEIU/OPEU- Service Employees International Union/Oregon Public Employees Union
  • PEBB- Public Employees Benefit Board

[1] Unclassified Salaries

Unclassified salary account codes are used only for current fiscal year pay to unclassified personnel. For previous fiscal year pay, use code 10205 - Previous Fiscal Year Unclassified Salary.

Unclassified positions include the following e-classes:

  • UA Unclassified Teaching/Research 9-11 mo, 0.5+ FTE
  • UB Unclassified Teaching/Research 12 mo, 0.5+ FTE
  • UC Unclassified Teaching/Research 9-11 mo, < 0.5 FTE
  • UD Unclassified Teaching/Research 12 mo, < 0.5 FTE
  • UE Unclassified Non-Teaching 9-11 mo, 0.5+ FTE
  • UF Unclassified Non-Teaching 12 mo, 0.5+ FTE
  • UG Unclassified Non-Teaching 9-11 mo, < 0.5 FTE
  • UH Unclassified Non-Teaching 12 mo, < 0.5 FTE
  • UV Unclassified Wage Appointment Salaried
  • UW Unclassified Wage Appointment Hourly
  • UX OSU Federal Faculty 12 mo, 0.5+ FTE
  • UY OSU Federal Non-Faculty 12 mo, 0.5+ FTE
  • XX Other Unpaid

See also ORS 240.200, ORS 240.205, and OAR Chapter 580, Division 20 - Oregon University System, Academic Classification and Compensation.

10102 Staff - Unclassified Salaries - Faculty

Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, faculty employees in permanent positions connected to employee classes UA, UB, UC, UD, UX and XX. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).

10103 Staff - Unclassified Salaries - Non-Faculty

Effective July 1, 2003, replaces account 10101 for salaries paid to full or part-time unclassified, non-faculty employees in permanent positions connected to employee classes UE, UF, UG, UH, UV, UW and UY. It includes paid leave occurring during the normal course of employment. This code should not be used for amounts paid in excess of an employee's budgeted salary (see Unclassified Pay account codes 102xx).

10105 Foreign Assignment - Unclassified Salaries

Basic salary for persons on long-term international assignments. International sponsored projects call for a clear distinction between salaries of those paid for on-campus work and those paid on long-term international assignments.

10107 Other Unclassified Salary - Stipend

Salary paid to unclassified staff members for services that are part of their appointment in addition to their regular salary (e.g., department chair). This account code should be used for regular, recurring payments. For non-recurring payments see account 10108 - Other Unclassified Salary - Award.

10108 Other Unclassified Salary - Award

Salary paid to unclassified employees for non-recurring supplemental pay (e.g. teaching awards or faculty excellence awards). Payments are considered supplemental pay and should not be considered part of their base salary. For recurring payments see 10107 - Other Unclassified Salary - Stipend.

10123 Sabbatical Leave

Payment of a fixed percentage of salary while on sabbatical leave.

[2] Unclassified Pay

Unclassified pay accounts are used for supplemental pay types for unclassified personnel including academic wages for non-permanent contracts and for services rendered during summer term.

10201 Unclassified Overload Pay - Instructional

Special or additional pay to compensate unclassified staff members for instructional services rendered that exceed full-time employment (e.g., when additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract period is shorter than 12 months, the provision applies only for the months to which the contract pertains. This pay is not considered salary for retirement purposes.

10202 Unclassified Overload Pay - Non-Instructional

Special or additional pay to compensate unclassified staff members for non-instructional services rendered in excess of full-time employment (e.g., when the additional service causes a faculty member's "Term" FTE to exceed 1.00). If the employment contract is shorter than 12 months, this provision applies only for the months to which the contract pertains.

10203 Summer Unclassified Pay - Instructional

Pay to nine-month unclassified staff members who serve in instructional capacities during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use either code 10201 - Supplemental Unclassified Pay - Instructional.

10204 Summer Unclassified Pay - Non-Instructional

Pay to nine-month unclassified staff members serving in a non-instructional capacity during summer term. This account code applies to summer only and should not be used for services by unclassified staff members on 12-month appointments. For service exceeding the full-time summer term appointment, use code 10202 - Supplemental Unclassified Pay - Non-Instructional.

10205 Previous Fiscal Year Unclassified Salary

Pay normally charged to any 101XX account code but not paid until a subsequent fiscal year.

10207 Unclassified Employee Awards

Amounts awarded to unclassified employees in recognition of special service or accomplishments. These amounts are subject to income tax and Social Security withholdings and are taxed at the supplemental rate. This pay is included in employee's gross income and is W-2 reportable. This pay is considered salary for retirement purposes. This account code is to be used only through the payroll system.

10208 Unclassified Retirement Incentive Payment

Unclassified early retirement incentive payment. Amounts paid using this account code are taxed at the supplemental rate.

10209 Other Unclassified Pay

Pay to unclassified employees for services not covered by their appointments that do not exceed full-time employment for the months to which the contract pertains. This code can include pay to board members, teachers supervising student teachers for non-instructional services, adjunct faculty and 1039 hour appointments.

10211 Unclassified Vacation Pay

Payments for accrued vacation to unclassified employees on 12-month appointments. Payments are made when an employee terminates or when an employee transfers to a nine-month Unclassified appointment. If the employee transfers to a classified position, vacation accrual rate and pay are regulated by applicable collective bargaining unit agreements. Amounts paid using this account code are taxed at the supplemental rate.

10215 Commuting - State Vehicle

This code is used to report the non-cash income resulting from an employee's personal use of a state-owned vehicle for commuting. This non-cash income is subject to income and Social Security taxes. It is not considered salary for retirement purposes.

10216 Employee Discounts on Services

Compensation recorded to reflect the taxable value of employee discounts on services. A taxable employee discount is defined as the difference in cost of a service to an OUS employee and the cost to a non-OUS employee where that difference exceeds 20%. Examples include free athletic event tickets provided to employees, discounted faculty or staff season tickets to athletic events, and tuition reduction benefits. This income is not considered salary for retirement purposes.

10217 Moving Expenses - Taxable

Direct reimbursement of taxable payments for expenses associated with an employee change of residence. Applies to both employee transfers and moving new employees. Use this code for reimbursements paid directly to the employee. The employee will receive a check for the net amount after taxes are withheld. Amounts paid using this account code are taxed at the supplemental rate. For reimbursement to an outside vendor on behalf of the employee, see account code 10780 - Employee Moving Expenses Taxable. (See account code 10790 for non-taxed moving expense reimbursements.) For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.

10220 Post-Differential Unclassified Pay

Additional compensation to employees for service at places in foreign areas where conditions of environment are difficult, physically demanding or potentially unhealthy.

10221 Sunday Pay - Unclassified

Sunday premium pay is to be used for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement. It is authorized by 5 U.S.C.5546 and is specified in U.S. Agency for International Development (USAID) Handbook 26. Sunday premium pay is authorized for any full-time employee whose basic workweek includes any work time on Sunday. Premium pay is at a rate equal to 25% of the rate of basic pay for each regular hour of Sunday work.

10230 Sea Pay

Premium pay to OSU unclassified employees who have no professional rank, such as research assistants, for each day at sea in excess of six consecutive days.

10231 Unclassified FLSA Overtime

Used to record unclassified overtime pay due to FLSA requirements.

10232 Comp Time Payoff - Unclassified

For use in comp time payoffs for unclassified employees who are not FLSA exempt. Amounts paid using this account code are taxed at the supplemental rate.

10233 Unclassified -- FLSA Shift Differential

To pay FLSA shift differential wages for non-exempt (FLSA) unclassified employees.

10234 FLSA Overtime on Premium Pay - Unclassified

To record FLSA overtime for unclassified employees related to pay issued on account 10233 - Unclassified - FLSA Shift Differential.

10240 Unclassified Perquisites

Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to an unclassified employee in addition to regular pay.

10251 Unclassified Cash Allowance-Taxable

Cash allowances paid to unclassified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.

[3] Classified Salaries

Classified salary account codes are used for expenditures of salaries and wages to classified employees in budgeted positions.

10301 Staff - Classified Salaries

Salaries and wages paid to classified employees in permanent positions. It includes pay while on sick or vacation leave as well as pay for holiday time taken during the normal course of employment.

This code excludes the following:

  • Vacation pay at time of termination and vacation payments made per SEIU/OPEU bargaining agreement (see account code 10411)
  • Compensatory pay in lieu of time off (see account code 10412
  • Overtime pay (see account code 10421)
  • Holiday worked pay (see account code 10422)

[4] Classified Pay

These codes record supplemental and miscellaneous non-budgeted payments. These include vacation payout, overtime, differentials (shift, lead-worker, and work out-of-class) and special pay (penalty pay, special duty, stand-by/on-call and pay in lieu of retirement).

10406 Lump Sum Back Pay - Classified

This is a lump sum payment given to compensate a classified employee retroactivelybecause of work-out-of-class, a retroactive reclassification, or compensation error. This account code should be used to pay amounts prior to the current fiscal year. Back pay in the current fiscal year is to be processed separately by affected month.

10409 Other Classified Pay

Pay for services not identified by position in the original or currentbudget. It includes pay types not otherwise specified in the 104XX series that are authorized by ORS 240.235.

10410 Temporary Employees Pay

Pay for services of temporary employees.

10411 Vacation Pay

Payments made to classified employees upon termination or in accordance with SEIU/OPEU contract terms. It excludes pay to an employee on regular vacation(see account code 10301 - Staff - Classified Salaries). Amounts paid using this account code are taxed at the supplemental rate.

10412 Compensatory Pay

Payments in lieu of time off for accrued compensatory time. Amounts paid using this account code are taxed at the supplemental rate.

10413 Pay in Lieu of State-Paid Retirement

Differential payments to employees in seasonal positions who were employed at least one previous season and who are not participating members of PERS. The differential is 6% of the regular pay and ceases the pay period before the employee begins to participate in PERS.

10414 Work Out-of-Class

Payments to classified employees for work in higher classifications as specified under the SEIU/OPEU bargaining agreement.

10415 Shore Leave Pay

Pay for shore leave earned by OSU ships' crew members when the ships are out of home port. The accrual rate and use of shore leave are specified under bargaining agreement provisions.

10416 Bilingual Differential Pay

Differential pay to employees who have been recruited, and fill positions, requiring biligual skills (including sign language) as a condition of their employment, per the terms of the SEIU/OPEU bargaining agreement.

10417 Employee Award

Cash awards paid to classified staff. These awards include Employee Suggestion Awards and institutional awards. Amounts paid using this account code are taxed at the supplemental rate.

10418 Retroactive Overtime - Overtime Subject Employees - Classified

Pay to an eligible classified employee who worked more than 40 hours ina work week and was paid at a straight time rate for those excess hours. Note: This code is used only for the additionalone-half rate in overtime pay.

10419 FLSA Overtime on Premium Pay

Pay for time worked during which an employee satisfies these criteria:

  • Is subject to Fair Labor Standards Act (FLSA) overtime provisions
  • Works more than 40 hours in any work week
  • Has premium pay on account codes 10413-10415 or 10431-10440 for hours worked in the same work week

10420 Penalty Pay - Call-Back

Penalty pay to classified employees under bargaining agreement provisions when an employee has been released from duty and is called back prior to their normal starting time. The employee is paid a minimum of two hours pay at the overtime rate. Any time over two hours is paid at the employees regular rate of pay.

10421 Overtime - Classified

Pay for time worked in excess of eight hours per day (10 hours per day for a four-day schedule, etc.) or in excess of 40 hours per week within the employee's basic work week. Pay is calculated at one and one-half times the rate entered.

10422 Holiday Worked - Classified

Pay for work on an official state-designated holiday when paid in cash in lieu of time off. Pay is calculated at one and one-half times the rate entered.

10424 Weekend Differential

Weekend differential pay for employees who work an extra Saturday or Sunday shift in a four-week block of shifts. This type of pay is calculated at 10% of base pay.

10425 SEIU/OPEU Electrician Differential

Differential wages for employees licensed as supervisory electricians as specified in the SEIU/OPEU bargaining agreement.

10429 Holiday Pay Premium - SEIU/OPEU Flex Schedule

Compensation to SEIU/OPEU employees on a flex schedule working on a holiday when the flex hours worked exceed eight hours. Pay for the flex hours less the regular hours is recorded with this account code. Pay is calculated at one and one-half times the rate entered.

10431 Penalty Pay

Penalty pay to classified employees under bargaining agreement provisions for reporting time changes (reporting compensation) and early release from work (show up compensation).

10432 Special Duty Pay

Extra pay for work performed more than 20 feet above the ground or water and for which safety ropes, scaffolds, boatswain chairs or similar safety devices are required. This account also applies to employees that are required to use a self-contained underwater breathing apparatus or other sustained underwater diving equipment and have current certification for such equipment. The employee receives a high-work or diving differential as specified in the SEIU/OPEU bargaining agreement.

10433 Lead-Work Differential

Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.

10434 Shift Differential Pay - Evening

Premium pay for evening work, also referred to as the swing shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435, - Shift Differential Pay.

10435 Shift Differential Pay

Shift differential is premium pay for work between 6pm and 6am. This code applies to classified employees eligible for overtime pay. It excludes employees with temporary appointments and part-time employees who work less than 32 hours per month. The following apply to shift differential:

  • The differential rate and the work hours during which the differential applies vary with the bargaining representation.
  • Shift differential is not computed at the rate of time and one-half for overtime or holiday work.
  • Shift differential is not paid for periods of leave of absence with pay, such as vacation and sick leave.

10436 Stand-By/On-Call Pay

Pay to classified employees for stand-by (or on-call) time. The following apply:

  • An employee is on stand-by when required to be available for work outside their normal working hours.
  • An employee is not on stand-by once they begin performing assigned duties and is accruing pay for the time worked.
  • Stand-by pay applies to those classified employees who are eligible for overtime pay, except employees covered by collective bargaining agreements that do not contain this provision.
  • Stand-by is not counted as time worked when computing overtime pay.
  • The hours' requirement and pay rates vary with bargaining representation.

10437 Geographic Area Pay

Pay to non-resident classified employees for work performed in a geographical area requiring differential pay. The amount of the differential pay cannot exceed 25% of the employee's base rate of pay.

10438 Shift Differential Pay - Night

Premium pay for night work, also referred to as the graveyard shift. This code applies to classified employees eligible for overtime pay. It is used for employees represented by bargaining unit agreements that distinguish between evening and night shifts. If no such distinction exists, use code 10435 - Shift Differential Pay.

10439 Holiday On-Call Pay

Pay to classified employees for whom collective bargaining unit agreements provide a different rate of pay for on-call pay during a holiday. If no special rate is specified, use code 10436 - Standby/On-call Pay.

10440 Classified Perquisites

Compensation recorded to reflect the taxable value of employee perquisites including meals and lodging provided to a classified employee in addition to regular pay.

10442 Premium Differential - Extra Shifts

Premium Differential - Extra Shifts

10446 Charge Differential

Temporary hourly differential for a Staff Nurse or Registered Nurse 1 who has been assigned charge duties as specified in the SEIU/OPEU contract. For Licensed Practical Nurses, see account 10433.

10451 Classified Cash Allowance-Taxable

Cash allowances paid to classified employees for using their personal assets to conduct university business as required by their position or their employment contract. The use of personal assets can include electronic communication devices (such as cell phones), internet service connections, and vehicles (does not include travel reimbursement). Cash allowances may also include other unique cash payments that may be specified by employment contracts but not subject to effort reporting. These allowances are all tax subject and excluded from effort reporting for A-21 purposes.

10480 Special Campus Security Differential

Premium pay to employees who are designated as special campus security officers (ORS 352.385).

10481 Nuclear Reactor License Differential

Premium pay to employees who are required to possess a nuclear reactor operator's license by the Institution where such a license is not a requirement of the classification.

10482 SEIU/OPEU Retention Differential

An additional 10% differential or bonus will be paid to trade employees at Portland State University under a letter of agreement with SEIU/OPEU. The bonus pay will be added to an employees' base rate for the purposes of calculating overtime and will be included in the employees monthly paycheck. Payment is subject to normal tax withholdings.

10483 Differential, Confined Space

Employees shall be paid a differential of one dollar ($1.00) per hour for all time spent working in OSHA permit-required confined space (permit space), currently defined at 29 CFR 1910.146.

10484 Differential, Campus Dispatcher

An additional 10% differential over the base rate will be paid to Campus dispatchers who are required to receive and successfully complete the telecommunicator training offered at the Department of Public Safety and Standards and Training.

10485 Differential, Vet Tech

An additional 10% differential over the base rate will be paid to Veterinary Technicians required to receive and maintain an Oregon Veterinary Medical Examining Board certification.

10486 Differential, Early Chldhd Spcl Ed

A differential of ten percent (10%) over base rate will be paid to employees in positions which specifically require, and have been specifically recruited, to work with children with special needs as a condition of employment. This is a premium pay earn code.

[5] Student Pay

Student pay account codes are used for expenditures wages to student employees. Codes are provided for both OUS and non-OUS students as well as for students participating in the FWSP. This series of codes excludes graduate students with Unclassified appointments. For such students, see the following codes:

10501 Student Pay - Regular

Pay to students, enrolled in OUS institution(s), who perform work for the institution.  See 10510 - Non-OUS Student, for student employees enrolled in a non-OUS institution.

10503 Federal Work Study Program - Student

Pay to students employed under the Federal Work Study Program.

10504 TechWork Program

Pay for students receiving funds from the University of Oregon LEarn Program, based on financial need. This program provides funds to students selected to participate and is intended as a work experience/learning opportunity to work closely with UO faculty.

10507 Student Employee Awards

Amount awarded to student employees in recognition of special service or accomplishments. Subject to income tax and FICA withholding. This pay is included in employee's gross income and is W-2 reportable, and is not considered income for retirement purposes. Amounts paid using this account code are taxed at the supplemental rate. (See 10629 - Other Graduate Assistant Pay, for graduate students)

10510 Non-OUS Student

Pay to students not enrolled in any OUS institution. (See 10501 - Student Pay - Regular, for OUS enrolled students)

10518 Retroactive Overtime- Student

Pay to an eligible student employee who worked more than forty hours in a work week and was already paid at a straight time rate for those excess hours. Note: This code is used only for the additional one-half rate in overtime pay.

10520 Overtime - Non-OUS Student

Pay for overtime worked, to student employees not enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.

10521 Overtime - OUS Student

Pay for overtime worked, to student employees enrolled in any OUS institution. Pay is calculated at one and one-half times the rate entered.

10540 Student Perquisites

Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a student employee in addition to regular pay.

[6] Salaries and Pay to Clinical Fellows and Graduate Assistants

These codes cover salary and pay for the following:

  • Pharmacy trainees, interns and residents
  • Graduate teaching assistants
  • Graduate research assistants

10609 Pharmacy Clinical Fellows

Salaries paid to pharmacy trainees, interns and residents in programs coordinated with OHSU.

10610 D.V.M. Clinicians

Salaries paid to post-doctoral D.V.M. clinicians with a rank of clinical fellow at OSU.

10612 Graduate Administrative Assistants

Pay to graduate administrative assistants. This code should not be used for stipends or other support expenditures.

10620 Graduate Teaching Assistants

Pay to teaching assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.

10621 FWSP Graduate Teaching Assistants

Pay to graduate teaching assistants employed under the FWSP.

10622 GTA Requiring Fee Remission Subsidy

Pay to graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than the pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy)

10623 Summer Graduate Teaching Assistants

Pay to nine-month graduate teaching assistants on summer appointments. This code should not be used for graduate teaching assistants on 12-month appointments.

10625 Summer-Graduate Research Assistants

Pay to nine-month graduate research assistants on summer appointments. This code should not be used for services by graduate research assistants on 12-month appointments.

10627 Summer GTA Requiring Fee Remission Subsidy

Pay to nine-month graduate teaching assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate teaching assistants who are on 12-month appointments (see account code 10622 - GTA Requiring Fee Remission Subsidy).

10628 Summer GTR Requiring Fee Remission Subsidy

Pay to nine-month graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. This code should not be used for graduate research assistants who are on 12-month appointments (see account code 10632 - GRA Requiring Fee Remission Subsidy).

10629 Other Graduate Assistant Pay

Special or additional pay to graduate assistant staff members for services related to their institutional appointments. Includes Graduate Student award pay and recruitment and retention differential.

10630 Graduate Research Assistants

Pay to research assistants serving under unclassified appointments. This code should not be used for stipends or other support expenditures.

10631 FWSP Graduate Research Assistants

Pay to graduate research assistants employed under the FWSP.

10632 GRA Requiring Fee Remission Subsidy

Pay to graduate research assistants serving under unclassified appointments on grants, contracts or cooperative agreements for which fee remission costs are not an allowable expenditure. Related fee remission costs are charged to accounts other than pay accounts. (See account code 10952 - Graduate Assistant Fee Remission Subsidy).

10633 Compressed CTR Additional Grad Pay

Compressed CTR Additional Grad Pay

10639 Other Clinical Fellow Pay

Special or additional pay to clinical fellows for services related to their appointments.

10640 Perquisites- Clinical Fellows and Graduate Assistants

Compensation recorded to reflect the taxable value of employee perquisites, including meals and lodging, provided to a clinical fellows and graduate assistants in addition to regular payand differentials. See 10629 - Other Graduate Assistant Pay, for recruitment and retention differential payments.

[7] Benefit Compensation

Taxable and non-taxable benefits paid on behalf of or directly to employees as a result of specified qualifying circumstances.

10752 Domestic Partner Benefit Taxable

The imputed tax value of benefit premiums attributable to domestic partner coverage.

10780 Employee Moving Expense- Taxable (W-2 Reportable)

Includes pre-move house hunting trips, temporary living expenses, costs associated with the sale of an old residence, costs associated with the purchase of a new residence, and meals associated with travel to the new location. Use this code for reimbursements paid to an outside vendor on behalf of the employee. The amount of the moving expense reimbursement received through the accounts payable system is added to the employee's gross pay so additional taxes will be withheld. For direct reimbursement to the employee, see account code 10217 - Moving Expenses Taxable. For additional information, see FASOM Section 10.3: Compensation -- Fringe Benefits -- Moving Expenses.

10781 Temporary Living & Supplemental Allowance-Employee (W-2 Reportable)

Payments to an employee for temporary living expenses for a period of 30 consecutive days after obtaining employment or for the first 90 days for a foreign move.

10782 Settling-In Allowance- Employee (W-2 Reportable)

Lump-sum payment to an employee, in lieu of moving expenses, for the purpose of establishing a new place of residence while the employee is working on a project away from his or her home station.

10783 Storage of Household Goods-Employee (W-2 Reportable)

Expenditures for the storage of household goods and personal effects of an employee while the employee is working on a project away from his or her home station.

10784 Dependent Assistance Tuitition & Fees-Employee (W-2 Reportable)

Payments to non-OUS institutions for tuition and fees for dependents of employees. The expenditure may be a direct payment to the institution or a reimbursement to the employee.

10785 Dependent Assistance - Other-Employee (W-2 Reportable)

Payment to, or on behalf of, an employee for living costs of the employee's dependents while the employee is working on a project away from the employee's home station and is separated from his or her dependents.

10786 Utilities and Maintenance - Employee (W-2 Reportable)

Expenditures for utilities and maintenance of an employee's temporary residence paid to, or on behalf of, the employee while working on a project away from his or her home station.

10787 Housing Rentals-Employee (W-2 Reportable)

Expenditures for rent of a temporary residence for an employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the employee.

10788 Cost-of-Living/Post Allowance-Employee (W-2 Reportable)

Cost-of-Living (COL) allowance is granted to an employee officially stationed in a foreign area where COL is substantially higher than in Washington D.C. This account is to be used only for individuals paid from sponsored funds and only to the extent allowed by the sponsoring agency and contractual agreement.

10790 Moving-Employee-Non-Taxable (W-2 Reportable)

Expenses for the transport of an employee's household goods and travel from his or her old location to the new location. The distance must be at least 50 miles. These expenses are not taxable. Pay through accounts payable. For additional information, see Fiscal Policy Manual Fringe Benefits -- Moving Expenses.

[8] Other Payroll Expenses

Expenditures for employee benefits, payroll and personnel assessments, accrued leaves and graduate fee remissions.

[a] Other Payroll Expenses

The following OPE accounts are to be used to record OPE expenditures for all employees, based on class, for the following:

  • Employer paid medical, dental and life insurance
  • Retirement contributions
  • Other:
    • Federal Insurance Contributions Act (FICA)
    • State Accident Insurance Fund (SAIF)
    • Assessments from the Personnel Division, Workers' Compensation Board and Employee Relations Board
    • Unemployment Insurance
    • Mass Transit

10964 OPE Unclassified Health/Life

OPE Unclassified Health/Life

10967 OPE Unclassified Retirement

OPE Unclassified Retirement

10968 OPE Unclassified Other

OPE Unclassified Other

10974 OPE Classified Health/Life

OPE Classified Health/Life

10977 OPE Classified Retirement

OPE Classified Retirement

10978 OPE Class Other

OPE Class Other

 

10984 OPE Student Health/Life

OPE Student Health/Life

10987 OPE Student Retirement

OPE Student Retirement

10988 OPE Student Other

OPE Student Other

10994 OPE Graduate Assistants and Fellows (Grad Assist) Health/Life

OPE Graduate Assistants and Fellows (Grad Assist) Health/Life

10997 OPE Graduate Assistants and Fellows (Grad Assist) Retirement

OPE Graduate Assistants and Fellows (Grad Assist) Retirement

10998 OPE Graduate Assistants and Fellows (Grad Assist) Other

OPE Graduate Assistants and Fellows (Grad Assist) Other

[b] Other Payroll Expenses - Payroll System Adjustments

10904 Other Payroll Expenses (OPE) JV Adjustment Health/Life

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Health/Life component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.

10907 Other Payroll Expenses (OPE) JV Adjustment Retirement

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Retirement component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.

10908 Other Payroll Expenses (OPE) JV Adjustment Other

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE Other component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code.

10909 Other Payroll Expenses (OPE) JV Adjustment

This code is to be used only in the operating ledger to record adjustments made with a journal voucher to a specific OPE component. If the automatic OPE component calculation on a payroll redistribution does not result in the correct OPE being transferred, the amount may be moved by use of this code. - This account is replaced by accounts 10904, 10907 & 10908 effective July 1, 2007. Account 10909 has been terminated effective July 1, 2007.

[c] Accrued Leave

10931 Accrued Vacation Leave

Charges to operating funds to record compensated absences liability for accrued vacation leave.

10932 Accrued Sick Leave

Charges to operating funds to record compensated absences liability for accrued sick leave.

10933 Accrued Compensatory Leave

Charges to operating funds to record compensated absences liability for accrued compensatory leave.

10934 Accrued Deferred Comp (Unfunded)

Accrued Deferred Comp (Unfunded)

10935 Accrued Employee Termination Exp

Accrued Employee Termination Exp

[d] Graduate Fee Remission/Benefit/Subsidy

These codes are used to record expenditures for all graduate assistants' fee remittance costs.

10941 Graduate Assistant Health Insurance Benefit

For recording graduate assistant health insurance benefit costs in the 'Other Payroll Expenses' account series when processed though FIS. See account 10994 if processing through HRIS.

10951 Graduate Assistant Fee Remissions

Charges for actual graduate assistants' fee remissions' expense. The amount of instruction fee remitted for a graduate assistant is disbursed to accounts from which he or she is paid during the term.

10952 Graduate Assistant Fee Remission Subsidy

Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- for all terms except Summer Term . This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).

10953 Graduate Assistant Fee Remission Subsidy-Summer

Charges for actual graduate assistants' instructional fees remitted but charged to accounts other than the account from which the salary is paid -- only during Summer Term (since Summer Term is not supported by general institutional budgets). This covers cost-sharing or subsidy costs for grants, contracts or cooperative agreements for which graduate assistants' fee remissions are not an allowable expenditure. (See account codes 10622 - GTA Requiring Fee Remission Subsidy and 10632 - GRA Requiring Fee Remission Subsidy).

Ex003-02.11A: Account Codes -- Supplies (20XXX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

General

These codes apply to acquisition of materials and supplies for use in an instructional or administrative department. They do not cover commodities purchased for resale or redistribution from established storerooms or inventories (see the 6XXXX series of account codes).

[1] Supplies

20101 Office and Administrative Supplies

Materials for office use, such as paper, pens, ink cartridges, machine tapes, staplers, binders, wastebaskets, paper clips, etc.

20102 General Operating Supplies

Materials consumed in the conduct of an activity identified by a program name, but for which a separate, specific account code has not been established. This code does not cover supplies for which separate codes are designated (see account codes 20103 - Laboratory Supplies, 25099 - Other Medical Care Materials and Supplies, 20106 - Books, Periodicals and Other Reference Materials, etc.).

20103 Laboratory Supplies

Materials generally used in scientific and professional laboratories for instructional or research purposes. This code covers test tubes, glass beakers, printer paper, litmus paper, pens, light bulbs, batteries, etc used in a lab. This code does not cover alcohol, bulk chemicals, drugs and pharmaceutical supplies, insecticides, small tools, etc for which there are separate, specific account codes.

20105 Data Processing Supplies

Expenditures for data processing supplies only. For purchases of data processing services, see account code 24503 - Data Processing Service.

20106 Books, Periodicals and Other Reference Materials

Purchases of books, periodicals and reference materials made by instructional or administrative departments, except for materials that will be used either as a part of an established reference library or used as a reference for at least three years. (see account 40190 - Library Purchases)

20107 Diplomas and Certificates

Expenditures for diplomas and certificates.

20108 Subscriptions

Periodic publications purchased on a subscription basis for use in the normal course of business for reference or administrative purposes. Excludes such items used to train staff (see account codes 20106 - Books, Publications and Other Reference Materials; 29001 - Training Books; 29002 - Training Publications) and library material purchases (see account code 40190 - Library Purchases).

20109 Library Electronic Resources

Purchases by institutional libraries of electronic resources including databases, e-journals, e-articles and e-books. Also includes subscriptions to electronic resources and membership fees to receive access to electronic resources. For physical, non-electronic resources, please see 20106-Books, Periodicals and Other Reference Materials or 40190-Library Purchases.

20110 Student Project Supplies

Expenditures for student project supplies.

20111 Instructional Supplies

Expenditures for materials used for instructional purposes (see also account codes 20101 - Office and Administrative Supplies and 20103 - Laboratory Supplies).

20112 Electronic Supplies

Electronic Supplies

20113 Photocopy Supplies

Expenditures for photocopy supplies such as paper and toner.

20114 Library Supplies

Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels.

20115 Audio/Video Supplies

Audio/Video Supplies

20116 Cartography Supplies

Cartography Supplies

20117 Art/Graphic Art Supplies

Art/Graphic Art Supplies

20118 Photography Supplies

Expenditures for photography supplies such as film, darkroom supplies, chemicals, paper and minor camera accessories.

20119 Archival Supplies

Archival Supplies

20120 Performing Arts Supplies

Expenses for supplies unique to the performing arts. These might include sheet music, theatrical prop building materials, etc.

20121 Costume Supplies

Expenses for costume supplies in the performing arts.

20122 Stage Materials

Expenses for stage materials in the performing arts.

20160 Ticket/Ticket Stock

Purchase of supplies and materials used to produce tickets.

20166 Athletic Supplies

Expenditures for athletic supplies such as balls, mats, baseball bats and gloves, etc.

20168 Awards

Expenditures for athletic and other awards to students, staff and others. Includes gift certificates, plaques and engraved awards. It does not cover scholarships, etc. For cash awards see 20169 - Awards and Prizes - Non-employee, for non-employees or 10417 - Employee Awards, for employees.

20169 Awards and Prizes - Nonemployee (tax reportable)

Cash awards and prizes given to a non-employee that result in taxable income to that individual. For employee cash awards see 10417 - Employee Awards.

20180 Linen and Bedding

Expenditures for linens used in patient care areas. Excludes laundry services (see account code 24510 (Laundry and Dry Cleaning)).

20185 Uniforms

Expenditures for uniforms, such as worn by athletic teams, band members, choirs, judging teams etc where the uniform is purchased and owned by the university and is not personal attire.

20186 Disposable Wearing Apparel

Expenditures for disposable wearing apparel used in hospitals and clinics.

20187 Employee Safety Apparel

Costs of employee wearing apparel furnished by the department when special safety apparel is required. Includes shoes, safety glasses and other "required" safety apparel. This code does not cover disposable wearing apparel (see account code 20186 - Disposable Wearing Apparel).

20188 Employee Clothing

Expenditures for clothing furnished by the department when special clothing is required. See 28613 - Public Relations/Fund Raising, for clothing related to fund raising and institutional promotion.

20190 Testing Group Incentives

Expenditures for items to be given as incentives for volunteers who serve on a test panel or survey group. Includes gift certificates and other non-cash items. (See also 25140 - Research Subjects)

20199 Miscellaneous Supplies

Supply expenditures that cannot be coded in other classifications in this section.

20200 Minor Equipment

Expenditures for tangible personal property that meets the following criteria:

  • It has a unit value of less than $5,000.
  • It is not consumed in the normal course of business.
  • Its useful life exceeds two years.

This code does not cover books, periodicals and reference materials purchased by a library or audio-visual department (see account code 40190 - Library Purchases). It also excludes property listed on the equipment inventory (see account code A8011 & 40101 - Equipment).  For Information Technology related minor equipment, see account codes 20201 - Computer,  20203 - Printers, or 20204 - Other IT Related Peripherals.

20201 Computer (Non-Capitalized)

Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.

20202 Software

Expenditures for computer software purchases less than the capitalization threshold of $100,000.

20203 Printers (Non-Capitalized)

Expenditures for printers that meet the criteria for minor equipment.

20204 Other IT Related Peripherals

Expenditures for Information Technology related peripherals not otherwise specified that meet the criteria for minor equipment. Includes routers, switches, hard drives, DVD burners, memory, etc.

20210 Office Equipment & Furniture (Non-Capitalized)

Expenditures for office equipment and furniture that meet the criteria for minor equipment.

20215 Specialized Equipment (Non-Capitalized)

Expenditures for specialized equipment that meet the criteria for minor equipment.

20216 Sports Equipment (Non-Capitalized)

Expenditures for sports equipment that meet the criteria for minor equipment.

20219 Inventoried Minor Equipment - Non-Capitalized

Used to purchased equipment costing between $500 and $5000 that will be put on the property fixed asset file as non-capitalized. No entries are made to investment in plant. For grants effective after 7/1/95 and all other funds.

20220 Inv Equip/Non-State Funds/Non-Cap

Equipment costing $5K or greater, purchased on non-state funds, and where ownership will likely remain with a non-state entity. Ptag will be created and equipment will be put on the University property fixed asset inventory file as non-capitalized. No entries are made to investment in plant. This account code is only active for Charts C (OSU) and E (WOU).

20250 Parts-Auto & Equipment

Expenditures for parts used to repair vehicles or equipment. (See also account codes 23522 - Maintenance Materials and 23523 - Data Processing/Electrical Equipment Parts.)

20251 Vehicle Tires

Expenditures for tires for vehicles.

20252 Automotive Fuels and Lubricants

Expenditures for gasoline and diesel fuels and automotive lubricants.

20300 Student Meals

Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).

20310 Food - Other

Costs of foods other than meats, fish and poultry purchased for dietary purposes, cafeterias, or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

20311 Food - Meats, Fish and Poultry

Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

20330 Tableware and Kitchen Utensils

Costs of dietary and cafeteria tableware and kitchen utensils. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

20401 Minor Buildings (Non-capitalized)

Expenditures for buildings that do not meet the $50,000 threshold criteria for capitalization; including pole barns, sheds, small warehouses, greenhouses, and similar types. For buildings with cost exceeding $50,000, see 40501-Buildings.


 

For Related Account Code Sections, see also:

Ex003-02.11B: Account Codes -- Agricultural Related Services & Supplies (21XXX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

[1] Supplies Related to Agriculture

21007 Animals - Non-capitalized

Expenditures for animals purchased for research purposes. Excludes livestock purchases that must be capitalized (see account code 40102 - Livestock). Use 20102 - General Operating Supplies or 20103 - Laboratory Supplies, for non-vertebrae lab animals as appropriate.

21008 Animal Care (tax reportable)

Expenditures for the care, feeding and maintenance of animals by others.

21042 Veterinary Biologicals

Expenditures for vaccines and other products used for prevention of disease in animals.

21043 Veterinary Medications

Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.

21047 Veterinary Surgical Supplies - General

Costs of surgical packs and sheets and all other surgical supplies not described elsewhere. This code does not cover sutures (see account code 25031 - Sutures), syringes and needles (see account code 25040 - Syringes and Needles) or glassware (see account code 25041 - Glassware - Medical/Scientific).

21048 Veterinary Supplies

Expenditures for supplies used for veterinary care. This code does not cover veterinary biologicals and medications, or surgical supplies (see account codes 21042 (Veterinary Biologicals), 21043 (Veterinary Medications) and 21047 (Veterinary Surgical Supplies - General)).

21049 Animal Care Supplies

Expenditures for supplies used in the general care of animals including nail clippers, leashes, pest-control powder, shampoo, etc. This code does not cover veterinary supplies (see account codes 21042 - Veterinary Biologicals, 21043 - Veterinary Medications, 21047 - Veterinary Surgical Supplies - General, and 21048 - Veterinary Supplies).

21050 Fertilizers

Expenditures for plant fertilizers.

21051 Plant Materials

Expenditures for materials used in the growing of plants.

21052 Seeds

Expenditures for seeds.

21053 Soil & Soil Media

Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.

21055 Feeds - Grain

Expenditures for grain used as animal feed.

21056 Feeds - Hay and Straw

Expenditures for hay and straw used as animal feed.

21057 Feeds - Concentrates

Expenditures for animal feed concentrates.

21060 Chemicals - Herbicides

Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.

21061 Chemicals - Pesticides

Expenditures for chemical pesticides or insecticides used in the control of unwanted pests and insects.

21062 Chemicals - Other

Expenditures for chemicals other than herbicides and pesticides, such as fungicides.

21065 Agricultural Gases and Liquids

Expenditures for agricultural gases and liquids.

21069 Irrigation Supplies

Expenditures for irrigation supplies purchases.

21070 Agricultural Services (tax reportable)

Expenditures for custom combining, plowing and similar activities.


 

For Related Account Code Sections, see also:

Ex003-02.11C: Account Codes -- Communications and Postage & Shipping (220XX & 225XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014

General

Expenses arising from the use of telephone, telegraph, mail, freight and express services.

[1] Communications

22002 Fax Expense

Expenses associated with fax transmissions.

22005 Pager Costs

All costs associated with the use of pagers.

22010 Telecommunications Recurring Charges

Charges that occur monthly usually in fixed amounts. Examples include line charges, equipment rental, AUDIX features, and TV cable access.

22011 Telecommunications Usage Charges

Usage sensitive telephone charges that are passed on to the customer. Examples include long distance and phone credit card charges. Excludes pre-paid phone cards.

22012 Telecommunications One-Time Charges

Charges applied on a one-time basis. This includes pass through charges from vendors, installation charges, service charges, programming fees, and equipment sales.

22013 Cellular Telephone Expense

All costs associated with the use of a cellular phone, including taxes.

22016 Communications Network Access Charges

Data networks, internet access, and related computer communications charges. This code differs from 22010, which is for telephone circuit, or line, charges.

22020 Video Network Access Charges

Costs associated with the access and use of satellite or internet services.

22021 Video Network Organization Site Service

Expenditures for technical services and room usage associated with transmissions using central video services.

22022 Video Network Reception Site Services

Expenditures for technical services and room usage associated with the reception of transmissions for videoconferences.

22030 Teleconference Fees

Costs directly associated with conducting teleconferences via telephone or video communications.

22031 Transmission Fees

Costs directly associated with transmission for network, internet or satellite usage.

22032 Computer Conferencing Fee

Costs directly associated with conducting conferences via computer networks.

22099 Miscellaneous Communications

Expenditures that cannot otherwise be coded within this section.

[2] Postage and Handling

22502 Postage

Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.

22503 Mailing Services - Including Postage

Cost of mailing services requiring additional handling by Mailing Services staff. Includes both postage and labor. Additional handling includes inserting, labeling, sorting, and address list management.

22505 Express Mail (Tax reportable)

Expenses for special courier and express mail services.

22511 Freight/Moving - Not Employee Related (Tax reportable)

Expenses incurred from shipping or receiving materials, supplies and equipment. This code covers all expenses incurred for moving owned and non-owned equipment between locations. When equipment costing more than $5000 is purchased, if freight or express charges exceed $25, use account code 40101 - Equipment, for the total expenditure. The total expenditure is included in the capitalized cost of the equipment.

22521 Delivery Service

Expenses incurred for internal delivery service.

22531 Shuttle Bus Service

Charges for transporting mail by state shuttle bus.

22599 Miscellaneous Postage and Shipping

Postage and shipping expenses not accounted for in other accounts.

Ex003-02.11D: Account Codes -- Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

Section 02.11D is comprised of the following subsections:

  • Utilities (230XX)
  • Waste Disposal (233XX)
  • Maintenance and Repairs (235XX)
  • Rentals and Leases (240XX)

[1] Utilities

Account codes in this section are used to classify expenditures for electrical usage, gas, sewage, steam, hogged fuel, fuel oil and water.

23001 Electricity- General

Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.

23002 Pressurized Gas- General

Gases used -- regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies.

23003 Conveyance Fee - Natural Gas

Fee paid for the conveyance of natural gas through a pipeline.

23004 Steam - Purchased

Charges for steam only. This code should not be used to classify amounts paid to purchase fuel for steam generating. In those cases for which the steam is identifiable as solely for instruction or research and is not used for heating purposes, refer to account code 20103 (Laboratory Supplies).

23005 Hogged Fuel

Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.

23006 Fuel Oil

Fuel oil purchased for heating purposes. For vehicle gasoline, diesel or lubricants see account code 20252 - Automotive Fuels/Lubricants.

23010 Water

Water purchased for domestic or agricultural use. This code does not cover distilled or specially treated water, both of which are supply items.

23011 Chilled Water

Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.

23012 Sewage

Amounts paid to local sewage districts for sewage assessments. This code does not apply to tax assessments that might be levied on university rental property by sewage districts (see account code 28703 (Taxes and Licenses)).

23013 Storm Drain Runoff

To record charges for on and off-site storm drain runoff expenses, including any credits or rewards earned for on-site runoff control programs or projects.

23021 Electricity- Supply and Usage

To record electrical usage costs based on the physical units of electricity used. Use account code 23022 for costs charged for the transmission and distribution of electricity.

23022 Electricity- Distrib & Delivery

To record costs charged for the transmission and distribution of electricity.

23023 Electricity- Other Costs

To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.

23031 Pressurized Gas- Supply and Usage

To record costs charged for supply and usage of pressurized gasses regardless of type (natural, butane, propane, etc.) -- for heating or to generate steam or electricity for heat. This code does not cover motor fuels such as gasoline (see account code 20252 - Automotive Fuels/Lubricants). For gases used for instructional or research purposes, for which the amount can be identified, use account 20103 - Laboratory Supplies providing the gas. Use account code 23032 for costs charged for distributing and delivering gases.

23032 Pressurized Gas- Distrib & Delivery

To record costs charged for the distribution and delivery of gases.

23033 Pressurized Gas- Other Costs

To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.

23080 Utilities and Maintenance - Non-Employee (tax reportable)

Expenditures for utilities and maintenance of a non-employee's temporary residence paid to, or on behalf of, the non-employee who is working on a project away from his or her official station.

23099 Miscellaneous Utilities

Expenditures for utility services that cannot otherwise be classified.

[2] Waste Disposal

23301 Garbage (Tax reportable)

Payments for garbage disposal services purchased from others.

23310 Infectious Waste Disposal (Tax reportable)

Expenditures for infectious waste disposal services purchased from outside vendors.

23311 Hazardous Waste - On-Site Disposal (Tax reportable)

Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.

23312 Hazardous Waste - Off-Site Disposal (Tax reportable)

Expenditures for the controlled shipment of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.

23313 Biological Waste Disposal (Tax reportable)

Expenditures for the controlled disposal of any material that may contain pathogens -- either human or animal -- that might enter the community at large.

23314 Radiological Waste Disposal (Tax reportable)

Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.

23370 Recycling Expense (Tax reportable)

Recycling Expense (Tax reportable)

[3] Maintenance and Repairs

This section applies to expenditures for maintenance and repairs of buildings, grounds and equipment. These codes are intended for ordinary expenses of a recurring nature applicable to maintenance and repairs, including maintenance contracts. Outside labor charges for maintenance and repair services are included.

23501 Equipment Maintenance and Repairs (tax reportable)

Expenses incurred for minor equipment repairs and maintenance not covered by a maintenance contract. (Minor repairs do not extend the life of the equipment.) This code does not cover modifications that increase the value of the equipment by more than $5000 (see account code 40101 - Equipment). It also excludes expenses charged to Unexpended Plant Fund Operating Reserves. (See account code 23505 -Major Reconditioning of Equipment.)

23502 Building Maintenance and Repairs (tax reportable)

Expenditures for building maintenance and repairs. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000. For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715 (See account code 40501 - Buildings). Building maintenance expenses covered by maintenance contracts are excluded (see account code 23511 - Contract Maintenance and Repair - Buildings).

23503 Grounds Maintenance and Repairs (tax reportable)

Expenditures related to campus and grounds maintenance including fence repair or replacement. This code covers expenses for materials, minor landscaping and non-contract services. Expenditures for landscaping projects not considered replacements and exceeding $5,000 are not included (see account code 40401 - Improvements Other Than Buildings). This code also excludes expenditures covered by maintenance contracts (see account code 23512 - Contracts Maintenance and Repair - Grounds).

23504 Data Processing Equipment Maintenance and Repair (tax reportable)

Expenditures for repair and servicing of data processing equipment including computers and printers. For purchase of parts, use account 23523 - Data Processing/Electrical Equipment Parts.

23505 Major Reconditioning of Equipment (tax reportable)

Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.

23506 Ship/Vessel Maintenance and Repair (tax reportable)

Expenditures for normal maintenance and repairs to research vessels.

23507 Vehicle Maintenance & Repairs (tax reportable)

Expenditures for normal maintenance and repairs to vehicles.

23510 Contract Maintenance and Repair - Equipment (tax reportable)

Expenditures for equipment maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional personnel, either as individuals or as representatives of a commercial firm. This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.

23511 Contract Maintenance and Repair - Buildings (tax reportable)

Building maintenance performed under contract and paid to non-institutional personnel or companies. This code covers alterations, space rearrangements and renovations that do not increase the value of the building by more than $100,000, or that do not increase the value of the building by more than 20% of the total cost of the building when the total project cost is greater than $100,000 (see account code 40501 - Buildings).

23512 Contract Maintenance and Repair - Grounds (tax reportable)

Grounds maintenance expenditures for labor and materials covered by maintenance contracts with non-institutional individuals or companies. Includes fence repair or replacement. Landscaping projects that are not considered replacements and exceed $5,000 are capitalized (see account code 40401 - Improvements Other Than Buildings).

23513 Software Maintenance Contracts/Services (tax reportable)

Payments to a vendor for a contract for data processing maintenance and repair or for maintenance and repair services. Maintenance and repair services may or may not be covered by a contract. For purchase of software through a rental or lease agreement see account codes 24103 - Software Rental Costs or 24203 - Software Lease Costs.

23514 IT Hardware Maintenance Contracts (Tax Reportable)

Expenditures for Information Technology hardware maintenance covered by maintenance contracts. Contract services are generally performed by non-institutional peresonnel, either as individuals or as a representative of a commercial firm.This code covers expenditures for maintenance contract materials and outside labor billed on the same invoice.

23520 Physical Plant Supplies

Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).

23521 Chemicals - Maintenance

Expenditures for chemicals used in maintenance (e.g., for boiler water treatment, cleaning and lubrication).

23522 Maintenance Materials

Expenditures of materials used in maintenance. If included in an invoice from a vendor for services use 23501 - Equipment Maintenance and Repairs, 23502 - Building Maintenance and Repairs, or 23503 - Grounds Maintenance and Repairs, as appropriate.

23523 Data Processing/Electrical Equipment Parts

Expenditures for data processing and electrical equipment parts for repair and maintenance. For repair service charges see 23504 - Data Processing Equipment Maintenance and Repair.

23530 Custodial - Non-Contract (tax reportable)

Expenditures for janitorial and housekeeping services such as cleaning, dusting, waxing, polishing, window washing and trash removal. This code excludes custodial services provided by an outside contractor (see account code 23531 - Custodial - Contract).

23531 Custodial - Contract (tax reportable)

Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.

23535 Custodial Supplies

Expense for supplies customarily used for custodial services. These would include cleaning supplies, paper towels, toilet paper, etc.

23599 Miscellaneous Maintenance and Repairs (tax reportable)

Expenditures for maintenance and repairs that cannot otherwise be coded within this section.

[4] Rental and Leases

Payments for the rental or lease of equipment, land, and buildings. These codes do not cover capital leases or assets acquired through a lease-purchase arrangement (see account code 40111- Equipment Lease - Purchase, A8XXX Fixed Asset accounts and related accounts B2102 Capital Leases Payable, 28810 Interest Expense - Misc.). OUS Fiscal Policy Manual section 55.200.F provides criteria for determining capital leases.

 

An operating lease creates a commitment into the future (an unrecorded liability) and uses different account codes than those used for a rental agreement. The following criteria are generally considered while reviewing contracts/agreements to determine if one is engaging in a rental agreement or an operating lease agreement.

Termination/cancellation of agreement - Rental agreements can be terminated at any time without cause and results in few penalties whereas the potential for cancelling an operating lease agreement is remote and can result in substantial financial penalties.

Term of Agreement - An operating lease agreement generally has a fixed term whereas a rental agreement is indefinite.

Rate(s) of agreement - Operating lease agreements specify the periodic payment rate over the life of the of the lease whereas the rate is subject to change with a rental agreement.

[a] Rentals

24020 Media Rentals (tax reportable)

Expenditures for media rentals such as DVD's and film.

24052 Housing Rentals - Non-Employee (tax reportable)

Expenditures for rental of a temporary residence for a non-employee who is working on a project away from his or her home station. The payment is made to, or on behalf of, the non-employee. For payment of utilities connected with this type of rental, use 23080 - Utilities and Maintenance - Non-Employee.

24053 Storage Rentals/Fees (tax reportable)

Expenditures for self-storage units and storage charges for non-employee related reasons.

24101 Equipment Rentals (tax reportable)

Expenditures for the use/rental of non-data processing equipment (see account code 24102 (Data Processing Equipment Rentals)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).

24102 Data Processing Equipment Rentals (tax reportable)

Expenditures for use/rental of all electronic data processing equipment and accessories.

24103 Software Rental Costs

Expenditures for the use of data processing software obtained from a vendor through a rental license agreement. In a license agreement, if the vendor replaces software due to a catastrophic event, title to the software does not pass to the purchaser, and the software does not become a capitalized item (see account code 23513 (Software Maintenance Contracts)).

24150 Land Rentals (Tax Reportable)

Expenditures for land rentals of non-OUS owned property.

24151 Building Rentals (Tax Reportable)

Expenditures for building rentals where no lease agreement exists. Generally short-term in nature. Includes rental of research space, facilities for employee retreats and meetings. Does not include rental of Conference Facilities (see 28606 - Conference Facilities).

24199 Miscellaneous Rentals (Tax Reportable)

Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.

[b] Operating Leases

24201 Equipment Leases (Tax Reportable)

Expenditures for operating leases of non-data processing eqiupment (see account code 24202 (Data Processing Equipment Leases)). This code does not cover vehicle rentals for employees on travel assignments (see the 39XXX series of account codes).

24202 Data Processing Equip Leases (Tax Reportable)

Expenditures for operating leases of all electronic data processing equipment and accessories.

24203 Software Lease Costs

Expenditures for the use of data processing software obtained from a vendor through a operating lease license agreement. In a license agreement, if the vendor replaces software due to a catastrophic event, title to the software does not pass to the purchaser, and the software does not become a capitalized item (see account code 23513 (Software Maintenance Contracts)).

24250 Land Leases (Tax Reportable)

Expenditures for land leases of non-OUS owned property.

24251 Building Leases (Tax Reportable)

Expenditures for building operating lease payments. Includes lease of research space, facilities for employee retreats and meetings. Does not include lease of Conference Facilities (see 28606- Conference Facilities).

24299 Miscellaneous Leases (Tax Reportable)

Expenditures for operating lease payments that cannot otherwise be classified as land, building, eqipment, or software leases.


 

For Related Account Code Sections, see also:

Ex003-02.11E: Account Codes -- Fees & Services (245XX-249XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Fees and Services

Expenditures for:

  • Professional fees (e.g., consulting, legal and trustee services)
  • Services rendered by commercial firms
  • Service charges by institutional service departments
  • Fees assessed by other state agencies

Expenses related to the service rendered, such as travel, are included in this category.

24501 Accounting Service (tax reportable)

Accounting services purchased from others.

24502 Legal Service (tax reportable)

Legal services purchased from others. For the payment of Attorney?s fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services).

24503 Data Processing Service (tax reportable)

Expenditures for data processing services purchased from others.

24504 Auditing Services (tax reportable)

Expenses directly related to acquiring auditing services.

24505 Performance Fees (tax reportable)

Expenditures for concerts and other entertainment functions.

24506 Trustee Service (tax reportable)

Expenditures to trustees for administering the affairs of the entrusted asset.

24507 Management Consulting Services (tax reportable)

Expenditures for consulting, management and training services provided by vendors.

24508 Departmental Development Costs

Development Office costs that are allocated to departments.

24510 Laundry and Dry Cleaning (tax reportable)

Expenditures for laundry and dry cleaning.

24511 Plant Care Services (tax reportable)

Expenditures for plant care and maintenance services performed by outside entity.

24520 Security Service (tax reportable)

Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.

24525 Word Processing Services (tax reportable)

Expenses for contractual word processing services.

24526 Web Design Services (tax reportable)

Expenses for contractual web design services.

24527 IT Related Personnel Service Contracts (Tax Reportable)

Expenditures for short term Information Technology-related personnel services provided on a contractual basis by a commercial firm (e.g. Kelly Temporary Services, Manpower, and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS.

24530 Contract Personnel Services (tax reportable)

Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g., Kelly Temporary Services, Manpower and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OUS.  (See account code 24527 for Information Technology related Personnel Service Contracts.)

24531 Contract Educational Services (Tax Reportable)

Lump-sum payments to non-OUS entities to provide room and board and other related services to students on a study abroad program or other educational opportunity not available at an OUS institution.

24535 Broadcast Program Services (tax reportable)

Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.

24540 Contract Course

Lump-sum payments to non-OUS institutions for teaching OUS courses.

24545 Dispute Resolution Services (tax reportable)

Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.

24550 Forest Management Services (tax reportable)

Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.

24560 VISA/Passport Processing Fees

Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries. This does not include fees to expedite the process, which are unallowable.

24561 Background Verification Fees

Individuals seeking to obtain employment or to provide service as an unclassified employee (academic, research and administrative faculty), classified employee (staff members), graduate assistant (graduate research and teaching assistants), student employee, or volunteer shall be subject to background checks. Includes costs related to background verification fees.

24595 Non-Resident Alien Professional Services (tax reportable on 1042S form)

Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.

24599 Other Professional Services (tax reportable)

Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.

24601 Binding (tax reportable)

Binding service performed by others.

24602 Duplicating and Copying (tax reportable)

Duplicating and copying performed by others.

24604 Photo Services/Processing (tax reportable)

Photography services performed by others.

24605 Microfilming/Processing (tax reportable)

Microfilming services performed by others.

24606 Printing and Publishing (tax reportable)

Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).

24607 Typesetting Service (tax reportable)

Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.

24608 Graphics Design Service (tax reportable)

Expenditures for graphic design services.

24609 Professional Photography Services (tax reportable)

Expenditures for professional photography services.

24610 Video Production Services (tax reportable)

Expenditures for the services of professional video production.

24611 Advertising - Personnel Recruitment/Bid Solicitation/Public Notices (tax reportable)

Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters.

24612 Advertising - Institutional Promotion/Public Relations (tax reportable)

Services provided by others, for advertising, institutional promotion, and public or community relations to promote the image of the institution. This code includes costs associated with media expenses directed toward: recruiting students, promoting student services and opportunities offered by the institution, announcing public service and sporting events, encouraging donations to the institution, and activities promoting the institution in general. Costs recorded under this code also include displays, exhibits, special events, promotional items, and memorabilia (models, gifts, and souvenirs). See account code 28613 (Public Relations/Fund Raising) for fund-raising events and similar activities.

24615 Engraving Services (tax reportable)

Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.

24616 Editing Services (tax reportable)

Expense directly related to securing editing services.

24617 Non-medical Laboratory Services (tax reportable)

Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)

24701 Appraisal Service (tax reportable)

Expenditures for appraisals purchased from others.

24702 Engineering and Architectural Service (tax reportable)

Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

24703 Environmental Laboratory Service (tax reportable)

Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).

24704 Construction Permits and Fees

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

24705 Conditional Use and Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees, parking lot fees, etc. If services are purchased in connection with a capitalized assets, such equipment, a building or infrastructure, see 4xxxx series of accounts.

24750 Shared Expense Reimbursement - Auxiliary

Reimbursements to an Auxiliary Enterprise operation for expenses incurred on behalf of another Auxiliary Enterprise operation that cannot be charged separately or distributed to another account (see account code 06992 - Reimbursement). This account code is to be used only by Auxiliary Enterprises.

24801 Parking Permit

Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.

24802 Reserved Parking Space

Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.

24910 Vehicle and Equipment Use Charge

Expenditures for the transportation and use of vehicles and equipment from an equipment pool.

24995 Construction Contract Services (Tax reportable)

Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

24998 Other Fees and Services (Tax reportable)

Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.

24999 Miscellaneous Fees and Services

Miscellaneous Fees and Services


For Related Account Code Sections, see also:

Ex003-02.11F: Account Codes -- Medical & Scientific Services & Supplies (25XXX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Medical and Scientific Services and Supplies

25001 Pharmaceuticals

Costs of pharmaceuticals and pharmaceutical supplies.

25002 Blood and Blood Products

Expenditures for blood and blood products for transfusions, including plasma and albumin.

25003 IV Solutions and Supplies

Expenditures for intravenous fluids and for supplies necessary for their administration.

25004 Anesthetic Materials

Costs of gaseous and volatile agents used in inhalation anesthesia, such as cyclopropane, fluorothane, halothane, nitrous oxide, ether and chloroform.

25010 Oxygen and Other Compressed Gases

Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.

25011 Cryogens

Expenditures for substances that are used to produce or maintain very low temperature environments, such as liquid nitrogen and liquid helium. For medical gases, see account code 25010 (Oxygen and Other Compressed Gases) and for anesthetic gases, see account code 25004 (Anesthetic Materials).

25012 Laboratory Reagents

Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.

25020 Radioactive Materials

Costs of radioactive materials used for medical or scientific purposes.

25021 Radiology Films (tax reportable)

Costs of radiological films.

25022 Radiology - Procedures and Reading (tax reportable)

Payments to radiologists for taking and interpreting X-rays.

25030 Dressing Materials

Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.

25031 Sutures

Expenditures for sutures.

25040 Syringes and Needles

Expenditures for syringes and needles used in hospitals and clinics.

25041 Glassware - Medical/Scientific

Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics.

25042 Rubber and Plastic Supplies - Medical/Scientific

Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.

25043 Paper Supplies - Medical/Scientific

Expenditures for paper supplies used in hospitals and clinics for medical or scientific purposes. This code excludes disposable clothing (see account code 20186 - Disposable Wearing Apparel) and paper supplies for cleaning (see account code 25044 - Specialty Cleaning Supplies).

25044 Specialty Cleaning Supplies

Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics.

25045 Dental Supplies - Medical

Dental Supplies - Medical

25046 Vaccines

Expenditures for vaccines used in hospitals and clinics.

25051 Appliances - Braces (tax reportable)

Expenditures for the manufacture, fitting or repair of orthopedic braces.

25099 Other Medical Care Materials and Supplies

Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).

25101 Laboratory Services (tax reportable)

Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.)

25108 Drug Testing Services (tax reportable)

Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.

25110 Hospitalization - Inpatient (tax reportable)

Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital.

25111 Hospitalization - Outpatient (tax reportable)

Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.

25119 Rehabilitation - Outpatient (tax reportable)

Expenditures for rehabilitative care for patients who are not kept overnight.

25120 Medical Services (tax reportable)

Payments to medical doctors for professional services as well as payments for hospital charges.

25122 Surgical Services (tax reportable)

Payments to medical doctors for the performance of surgical procedures.

25123 Anesthesia Services (tax reportable)

Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.

25124 General Dental Services (tax reportable)

Payments to dentists for general dental care.

25125 Orthodontic Services (tax reportable)

Payments to orthodontists for orthodontic care.

25126 Psychological Services (tax reportable)

Payments to psychologists for psychological evaluation and therapy.

25127 Physical Therapy (tax reportable)

Payments to registered physical therapists or medical doctors for physical therapy services.

25128 Nursing Services (tax reportable)

Payments to registered nurses or licensed practical nurses who provide private duty nursing care.

25129 Speech and Audiology Services (tax reportable)

Payments to licensed speech pathologists and audiologists for testing or therapy services.

25130 Occupational Therapy (tax reportable)

Payments to registered occupational therapists for occupational therapy services.

25135 Agency Nurse Fee (tax reportable)

Payments to private agencies who provide temporary nursing services.

25140 Research Subjects (Tax Reportable)

This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives)

25150 EKG Services (tax reportable)

Expenditures for electrocardiograms for patients.

25151 EEG Services (tax reportable)

Expenditures for electroencephalograms for patients.

25152 Echo Cardiogram (tax reportable)

Expenditures for echocardiograms for patients.

25159 Cardiac Catheterization (tax reportable)

Expenditures for cardiac catheterizations for patients.

25180 Athletic Medical Insurance Reimbursement (tax reportable)

Reimbursement from athletic medical insurance carriers to the Athletic Department for medical expenses of athletes.

25199 Other Medical/Scientific Services (tax reportable)

Expenditures for medical and scientific services not otherwise categorized.

Ex003-02.11G: Account Codes -- Assessments (280XX-284XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

Assessments

For a detailed description of assessments, and the reasons or methodologies behind them, please see the "Assessment Distribution Document" posted on the OUS Budget and Management webpage.

[1] State Assessments

State of Oregon assessments are charges made by various other departments within the State of Oregon to individual institutions or OUS as a whole. Titles of assessment account codes indicate the specific assessment.

28003 Secretary of State Audit Assessment

This assessment pays for the Secretary of State Audits Division audit costs. The assessment is allocated to the institutions based on expenditures.

28020 Central Government Service Charge

This assessment pays for general administrative costs associated with indirect services provided by the Legislative assembly, Legislative Counsel Committee, Governor's Office, and the Secretary of State Archives Division. DAS charges the assessment based on FTE. The assessment is allocated by OUS to institutions' Service Departments and Auxiliary Enterprise funds based on total payroll expenses.

28028 State Treasury Banking Services Charge

This assessment pays for Oregon State Treasury banking transaction fees.

28034 Secretary of State Archives Assessment

This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.

28062 Oregon Ethics Commission Assessment

The assessment for the Oregon Government Ethics Commission is apportioned among state agencies based on the number of full-time equivalent employees budgeted by the agency. This is a new assessment for 2009-11, as authorized and directed by the 2007 Legislature.The total amount charged in Table 2-5 was calculated for the state agency share of the Oregon Government Ethics Commission's budget. From this amount, 100 percent of the total amount is based on full-time equivalent positions. The FTE counts listed were provided by the Department of Administrative Services.

28072 Emerging Small Business

This assessment is charged to pay for the administration of the Department of Consumer and Business Services' certification of Minority, Women, and Emerging Small Businesses and the Governor's Advocate operations for policy and outreach efforts. The assessment is based on non-federal, full-time equivalent position authority of all state agencies. OUS will distribute this assessment to institutions based on total Services and Supplies expenses in Budgeted Operations, Designated Operations, Service Department and Auxiliary funds in the prior fiscal year.

28075 LINUS Assessment

This assessment is charged by DAS to state agencies to cover cost of the Legislative Information Notification Update System. (LINUS) is a "real time" legislative bill tracking system that allows state agencies to track bills throughout the legislative process. This is an enterprise, web-based application that is available to employees of state agencies and their statutorily defined agents. This assessment is allocated based on budgeted full-time equivalent positions. This assessment is paid centrally by the Chancellor's Office to DAS.

28076 Business Continuity Planning Assessment

This assessment is charged by DAS to state agencies to cover operational costs of the Business Continuity Planning Program. At inception, the program was funded by state agency donations and a federal grant; now, however, a state agency assessment based on budgeted FTE for 2005/2007 will be charged. This assessment is paid centrally by the Chancellor's Office to DAS.

28077 State Cyber Security Center Assessment

This assessment is charged by DAS to state agencies to cover operational costs of the Enterprise Cyber Security Program. This program is responsible for effectively defending and securing the State's Computing and Networking Infrastructure (SCNI) and its related information technology investments. These costs are allocated on the basis of full-time equivalent positions. This assessment is paid centrally by the Chancellor's Office to DAS.

28078 BOLI Prevailing Wage Rate Fee

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

[2] OUS Assessments

These assessments allow the Chancellor's Office to recover indirect administrative costs for services provided to the campuses. Titles of assessment account codes indicate the specific assessment.

28101 Chancellor's Office Assessment

Assessments to Auxiliary Activities and State-wide Public Service Divisions for administrative services provided to campuses by the Chancellor's Office.

28102 OUS International Program Assessment

Assessments to institutions to help support the OUS International Program. The assessment amount is contingent upon institution student participation in the OUS International Program.

28103 OUS Capital Support Assessment

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities. Assessment is 0.1% of the approved budget on all legislatively approved capital construction projects.

28104 OUS ITS Telecom Services Assessment

Assessment for Information Technology Services Telecom services provided to institutions. Telecom services include the billing system, assistance with billing problems, reporting, centralized call data support and overseeing OUS telecommunication accounts. This will is annual, flat-rate, assessment.

28105 OUS ITS Services Assessment

Assessment for Information Technology Services services provided to regional universities. ITS services include Banner system support, data warehouse, technical support and other projects unique to the regional universities. This is an annual, flat-rate, assessment.

28160 RM General Liab Pool Assess

Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool.

28161 RM Property Pool Assess

Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool.

28162 RM - Auto Pool Assess

Assessment paid by pool participants to fund automobile self-insurance portion of the Oregon University System self-insurance pool.

[3] Institutional Assessments

Institutional assessments are charged internally between various departments within an institution. Titles of assessment account codes indicate the specific assessment.

28201 Administrative and Support Service Charge

The allocation of general administrative and support service costs to a sub-unit.

28202 Building Use Overhead Charge

Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

28203 Operation and Maintenance of Physical Plant Overhead Charge

Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

28204 General Administration Overhead Charge

Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

28205 Climate Action Plan Assessment

Climate Action Plan Assessment

[4] Other Assessments

28400 Other Assessments

Minor miscellaneous assessments not otherwise specified.

Ex003-02.11H: Account Codes -- Employee Related and 1099 Reportable Expenses (285XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 09/26/2014

[1] Services and Supplies -- Employee Related

28502 Overtime Meal Allowance (W-2 Reportable)

Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. (see OUS Fiscal Policy Manual 95.100)

28510 Moving Expenses - Non-Employee - Taxable (tax reportable)

Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.

28520 Disbursement of Wages to Survivor (tax reportable)

Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.

28521 Early Retirement - Health Care (tax reportable)

Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.

28530 Voluntary Cancellation of Employment Contract - Academic (tax reportable)

Payment made as consideration for voluntary cancellation of an academic employment contract.

28531 Royalty Payments (tax reportable)

Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.

28532 Hiring Incentive (W-2 Reportable)

One-time payment made as an inducement on initial academic employment contract. Payment will be included on employees W-2.

28533 Bicycle Commuter Reimbursement

Reimbursement to a regular employee (not student or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt of the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.

28540 Dependent Assistance - Tuition and Fees - Non-Employee (tax reportable)

Payments to non-OUS institutions for tuition and fees for dependents of non-employees. The expenditure may be a direct payment to the institution or a reimbursement to the non-employee.

28541 Dependent Assistance - Other - Non-Employee (tax reportable)

Payments to -- or on behalf of -- a non-employee for living costs of his or her dependents while the non-employee is working on a project away from his or her home station and is separated from the dependents.

28542 Temporary Living and Supplemental Allowance - Non-Employee (tax reportable)

Payments to a non-employee for temporary living expenses for a period of 30 consecutive days after relocation or for the first 90 days of a foreign move.

28543 Settling-In Allowance Payment - Non-Employee (tax reportable)

Lump-sum payments to a non-employee -- in lieu of moving expenses -- to establish a new place of residence while he or she is working on a project away from his or her home station.

28544 Storage of Household Goods - Non-Employee (tax reportable)

Expenditures for storage of a non-employee's household goods and personal effects while he or she is working on a project away from his or her home station.

28547 Ins Benefits-Non-Empl (reportable)

Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.

28555 Employee Assistance - Contract Services (Tax Reportable)

Expenditures for employee assistance programs such as mental health counseling.

28590 Federal CWSP - Off-Campus Cost Share

Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.

Ex003-02.11I: Account Codes -- Conferences, Entertainment, etc. (286XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Services and Supplies -- Conferences, Entertainment, etc.

28601 Conference Registration Fees

Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)

Accounts 28602-28606 are to be used to record expenditures related to hosting conferences/workshops. Do not use these accounts for expenditures for attending a conference/workshop, etc. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary.)

28602 Conference Housing

Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28603 Conference Meals

Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal expenses incurred when hosting a conference. ((See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28604 Conference Refreshments

Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28605 Conference Events

Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28606 Conference Facilities (Tax reportable)

Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28610 Entertainment

Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)

28611 Refreshments and Food- Departmental

Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are OUS employees. This includes formal training, departmental staff retreats, and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses. See OUS Fiscal Policy Manual 56.100 for further information and definitions.

28612 Hosting Groups and Guests

Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OUS-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See OUS Fiscal Policy Manual 56.100 for further information and definitions.

28613 Public Relations/Fund Raising

Hosting activities that are unallowable for indirect cost rate calculations and application. Examples of such events or activities are: graduation activities; recognition events for students, volunteers, dignitaries, or donors; recruiting of students; student group meetings; or other functions where there is no instruction or information formally presented. See OUS Fiscal Policy 57.200 for Employee Recognition guidelines. This account code can also be used for payment of promotional items connected with public relations activities. See also account code 24612 - Advertising - Institutional Promotion/Public Relations.

28614 Event Tickets

Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.

28620 Non-Stipend Room and Board

Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies).

28630 Non-OUS Participant Support - Tuition and Registration Fees

Participant support for non-OUS students and employees for tuition or registration fees paid to non-OUS entities and are supported by receipts.

28631 Non-OUS Participant Support - Other

Miscellaneous participant support costs for non-OUS students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (see specific 2863x accounts for these expenditures).

28632 Non OUS Participant Support - Non Resident Alien (Tax reportable)

Non-OUS, Non-Resident Alien participant support costs that are not documented by receipts. Code covers tuition and registrations fees, stipends, room and board, and book allowances. It excludes travel. Transactions are 1042S reportable.

28633 Non OUS Participant Support - Book Allowance

Payments made to a non-OUS participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.

28634 Non OUS Participant Support - Room and Board

Expenditures for room and board covering charges incurred by non-OUS participants under training or research programs. The expenditure must be documented by receipts.

28635 Non OUS Participant Support - Travel Payment

Payments made on behalf of non-OUS participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.

28636 Non OUS Participant Support - No Receipts (tax reportable)

Non-OUS participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable.

28637 Non OUS Particip Supp-ForeignSource

Non-OUS, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances.

28650 Trade Show/Event Fees

Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.

28699 Other Conference/Entertainment Expense

Expenses for conference and entertainment costs not otherwise specified.

Ex003-02.11J: Account Codes -- Fiscal Management Expense (287XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Services and Supplies -- Fiscal Management Expense

28701 Insurance

Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)).

28702 Fidelity Bonds

Expenditures for purchase of fidelity bonds.

28703 Taxes and Licenses

Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code.

28704 Medical Insurance - Non-Employee

Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).

28705 Liability Insurance - Private Carrier

Payments made to a private carrier for liability insurance.

28706 Ins Benefits-Non-Empl (non-report)

Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits.

28710 Credit Card Discounts

Discounts charged when payment is accepted by credit card.

28711 Bad Debt Expense

Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts.

28712 Collection Costs

Expenses incurred while collecting past due receivables. Generally, this code includes fees paid to an outside agency for the collection of outstanding receivables.

28713 Settlement in Lieu of Litigation

This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.

28714 Settlement as the Result of Litigation (Tax Reportable)

For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney".

28721 Loss on Disposal of Asset

For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase.

28722 Write-Off Undepreciated Value

Charges to operating accounts for the undepreciated value of assets (excluding investments) that are sold, traded in or otherwise removed from service. The undepreciated value is charged to a Service Department Fund or Auxiliary Enterprise Fund with a corresponding credit to an Unexpended Plant Fund Operating Reserves using account code 08001- Miscellaneous Other Revenue.

28723 Inventory Adjustment/Write-Off

To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)

28725 Intellectual Property Reg. Fee

Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents.

28730 Medical Insurance - Domestic Students

Payments made for medical insurance coverage for domestic students.

28731 Medical Insurance - International Students

Payments made for medical insurance coverage for international students.

28732 Medical Insurance - Law Students

Payments made for medical insurance coverage for law students.

Ex003-02.11K: Account Codes -- Debt/Investment Expense (288XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Services and Supplies -- Debt/Investment Expense

28801 Purchase of Investment

The recorded cost of an investment, which includes the purchase price, fees, taxes and other charges related to the purchase. The fair market value is recorded for an investment acquired in exchange for assets or services. This account code excludes payment for accrued interest at the time of purchase, which is an interest expense and must be deducted from subsequent interest collections to measure effective earnings (see account code 28810 (Interest Expense)).

28802 Bond Principal Payment

Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)

28803 COPS - Principal Payment

Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)

28804 SELP Principal Payment

Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

28805 Internal Bank Loan Principal Payment

Expenditures for payment of principal amounts on repayment of internal bank loans.

28809 Loss on Investments

Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.

28810 Interest Expense - Misc

Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).

28811 Interest Expense - Bond Debt Service

Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)

28812 Interest Expense - COPs

Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)

28813 Interest Expense - SELP

Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

28814 Interest Exp - Internal Bank Loans

Interest Exp - Internal Bank Loans

28815 Arbitrage Rebate

Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)

28816 Penalty in Lieu of Arbitrage Rebate

Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)

28817 Int Exp Internal Bank Earnings Dist

Interest expenses distributed OUS institutions from the internal bank when individual funds' average balance for the quarter is negative. This account code should only be used by the Chancellor's Office.

28820 Investment Premium Amortization

The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.

28821 COPS - Discount/Premium

The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)

28822 Bond Discount

Discounts charged when a bond is sold below par value. The expenditure may be based on a rate or a dollar amount. For bonds sold above par see 05203 - Bond Premium. (FOR CONTROLLER'S DIVISION USE ONLY.)

28830 Contributions to COPS - Debt Service

Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions (see account code 05210 - COPS - Debt Service). (FOR CONTROLLER'S DIVISION USE ONLY.)

28831 Contributions to Sinking Fund

Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)

28840 Investment Administrative Expense

To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment administrative fees are reported as a reduction of investment income.

Ex003-02.11L: Account Codes -- Miscellaneous Services & Supplies (289XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Services and Supplies -- Miscellaneous

28901 Dues and Membership - Program

Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.

28902 Membership in Civic/Community Organizations

Costs for membership in civic or community organizations such as Chamber of Commerce, Kiwanis, etc. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.

28903 Accreditation Fees

For recording accreditation fees.

28910 Fines and Penalties

Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.

28911 Late Charge - Vendor Payments

Expenditures for overdue account charges to vendors. Charges are limited by law to two-thirds of 1% per month or 8% per year (see Executive Department Administrative Rule 15-045-02).

28920 Athletic Guarantees

Contracted guarantees and gate receipt shares paid to visiting teams.

28921 Entry Fee - Competitors

Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.

28931 Selling and Marketing Costs

Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.

28935 Mailing List Purchase

Cost of purchase of mailing lists that target specific populations.

28990 Withdrawals and Advances

Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits). Funds on deposit may include student damage deposits, special camp fees which may be refunded, or student funds held on deposit for later disbursement.

28994 Reimbursement S&S Exp - Employees

Reimbursement to employee of out-of-pocket expense for business related services and supplies. Expenses for equipment and travel costs are not allowed. For purchase of minor equipment see 202xx series of accounts.

28995 Procurement Card Purchases

Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)

28999 Miscellaneous Services and Supplies

Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.

Ex003-02.11M: Account Codes -- Training (290XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Training

29001 Training - Books

Costs of books used for employee training.

29002 Training - Publications

Costs of publications and other printed material, other than books, used for employee training.

29005 Membership - Professional Organization - Training

Expenditures for dues or membership fees that result from participation in a professional association when the association is joined specifically for the training opportunities available through the association. (For associations joined for other than training benefit reasons see 28901 - Dues and membership - Program, or 28902 - Membership in Civic/Community Organizations.)

29010 Training - Supplies

Cost of supplies used in conducting employee training.

29020 Training - Equipment (Non-Capitalized)

Minor equipment purchase for use in employee training.

29030 Online Training

Cost of Ed-Net facilities and services incurred for employee training.

29040 Training - Tuition/Registration - Employee

Tuition and registration fees incurred for employee training.

29050 In-House Training

Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an OUS employee.

29051 Interagency Training - Educational Instruction Services

Costs associated with employee training conducted by another agency of the State of Oregon other than OUS.

29052 Outside Training - Educational Instruction Services

Costs associated with employee training services provided by an outside instructor, consultant or service.

Ex003-02.11N: Account Codes -- Transfers to State of Oregon

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Transfers to State of Oregon Agencies

The following codes are used to record funds transferred out to a given state agency.  The last three characters correspond to the agency number and are updated biennially from the DAS Budget Manual instructions.

According to the Department of Administrative Services Budget and Management Division, a transfer out is defined as a "transfer of funds to another state agency in which the purpose of the transfer is to fund a programmatic expenditure specifically approved by the Department of Administrative Services Budget and Management Division, Legislative Fiscal Office or Legislature. Generally there is no product or service in return for the transfer. The transferring agency is merely the vehicle to pass the revenue through to the actual agency charged with the programmatic expenditure of the funds."

38001 Loans Repaid to Oregon State Agencies

Repayments of loans made to OUS by other state agencies, including SELP loan repayments (see account code 04001 - Loan Proceeds From Oregon State Agencies)

38107 Transfer to Department of Administrative Services

Transfer to Department of Administrative Services

38575 Trf to: Scholarship Comm

Transfer to Student Assistance Commission

38999 Transfer to Other State Agencies

Transfer to Other State Agencies

Ex003-02.11O: Account Codes -- Travel (391XX-397XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/24/2014

General

These codes apply to transportation, lodging, meals, and incidental expenses incurred by persons traveling on behalf of OSU. Travel expenses are categorized into three sets of account codes: Domestic, Foreign, or Taxable. The travel expense category is determined based on the destination of the trip. Use the same travel account code(s) for both the destination leg and the return leg of each trip.

Within each category of travel use employee or non-employee codes according to these guidelines:

  • Use employee codes for travel by OSU employees, including students traveling as employees.
  • Use non-employee codes for employees of other state agencies, students who are not traveling as employees, potential employees traveling for recruitment purposes, and all other non-employees.

Domestic Travel

39115 Empl Travel – Domestic -

 Travel expenses incurred when an employee travels within the U.S. for the benefit of the department or institution.

39117 Non-Empl Travel – Domestic -

 Travel expenses incurred when a non-employee travels within the U.S. for the benefit fo the department or institution.

39119 Group Travel – Domestic -

Travel expenses incurred when an academic class takes a field trip or an athletic team travels to a sports event for competition within the U.S. Use for all trip expenses for the group including any employee sponsors (instructors, used when all participants are employees. (OSU-specific)

Foreign Travel

39615 Foreign Empl Program Travel -

Travel expenses incurred when an employee travels out of the United States for the benefit of the department or institution.

39645 Foreign Non-Empl Program Travel -

Travel expenses incurred when a non-employee travels out of the United States for the benefit of the department or institution.

39646 Foreign Group Travel -

This code should be used for group travel to, from, or within a foreign country. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). This account cannot be used when all participants are employees.

Taxable Travel

39712 Employee Travel - Taxable - Employee Travel - Taxable (W-2 Subject)

 

39742 Non-Empl Travel -- Taxable -

Non-employee Travel - Taxable (tax reportable)

Ex003-02.11P: Account Codes -- Sub-contracts & Sub-grants (399XX)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

[1] Sub-contracts/Sub-grants Up To and Including $25,000

Expenditures for sub-contracts and sub-grants equal to or less than $25,000 per award. These codes exclude expenditures for capital outlay.  These codes are to be used only on sponsored grants and contract funds, not with general funds. Use 24xxx- Fees & Services, for other agreements.

39902 Sub-contract/Sub-grant A up to/incl $25k

Sub-contract/Sub-grant A up to/incl $25k

39903 Sub-contract/Sub-grant B up to/incl $25K

Sub-contract/Sub-grant B up to/incl $25K

39904 Sub-contract/Sub-grant C up to/incl $25K

Sub-contract/Sub-grant C up to/incl $25K

39905 Sub-contract/Sub-grant D up to/incl $25K

Sub-contract/Sub-grant D up to/incl $25K

39906 Sub-contract/Sub-grant E up to/incl $25K

Sub-contract/Sub-grant E up to/incl $25K

39907 Sub-contract/Sub-grant F up to/incl $25K

Sub-contract/Sub-grant F up to/incl $25K

39908 Sub-contract/Sub-grant G up to/incl $25K

Sub-contract/Sub-grant G up to/incl $25K

39909 Sub-contract/Sub-grant H up to/incl $25K

Sub-contract/Sub-grant H up to/incl $25K

39910 Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001

Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001

39911 Sub-contract/Sub-grant I up to/incl $25K

Sub-contract/Sub-grant I up to/incl $25K

39912 Sub-contract/Sub-grant J up to/incl $25K

Sub-contract/Sub-grant J up to/incl $25K

39913 Sub-contract/Sub-grant K up to/incl $25K

Sub-contract/Sub-grant K up to/incl $25K

39914 Sub-contract/Sub-grant L up to/incl $25K

Sub-contract/Sub-grant L up to/incl $25K

39915 Sub-contract/Sub-grant M up to/incl $25K

Sub-contract/Sub-grant M up to/incl $25K

39916 Sub-contract/Sub-grant N up to/incl $25K

Sub-contract/Sub-grant N up to/incl $25K

39917 Sub-contract/Sub-grant O up to/incl $25K

Sub-contract/Sub-grant O up to/incl $25K

39938 Sub-contract/Sub-grant P up to/incl $25K

Subcont/Subgrnt P up to/incl $25K

39939 Sub-contract/Sub-grant Q up to/incl $25K

Subcont/Subgrnt Q up to/incl $25K

39940 Sub-contract/Sub-grant R up to/incl $25K

Subcont/Subgrnt R up to/incl $25K

39941 Sub-contract/Sub-grant S up to/incl $25K

Subcont/Subgrnt S up to/incl $25K

39942 Sub-contract/Sub-grant T up to/incl $25K

Subcont/Subgrnt T up to/incl $25K

39943 Sub-contract/Sub-grant U up to/incl $25K

Subcont/Subgrnt U up to/incl $25K

39944 Sub-contract/Sub-grant V up to/incl $25K

Subcont/Subgrnt V up to/incl $25K

39945 Sub-contract/Sub-grant W up to/incl $25K

Subcont/Subgrnt W up to/incl $25K

39946 Sub-contract/Sub-grant X up to/incl $25K

Subcont/Subgrnt X up to/incl $25K

39947 Sub-contract/Sub-grant Y up to/incl $25K

Subcont/Subgrnt Y up to/incl $25K

39948 Sub-contract/Sub-grant Z up to/incl $25K

Subcont/Subgrnt Z up to/incl $25K

39949 Sub-contract/Sub-grant AA up to/incl $25K

Subcont/Subgrnt AA up to/incl $25K

39952 Sub-contract/Sub-grant AB up to/incl $25K

Subcont/Subgrnt AB up to/incl $25K

39953 Sub-contract/Sub-grant AC up to/incl $25K

Subcont/Subgrnt AC up to/incl $25K

39954 Sub-contract/Sub-grant AD up to/incl $25K

Subcont/Subgrnt AD up to/incl $25K

39955 Sub-contract/Sub-grant AE up to/incl $25K

Subcont/Subgrnt AE up to/incl $25K

39956 Sub-contract/Sub-grant AF up to/incl $25K

Subcont/Subgrnt AF up to/incl $25K

39957 Sub-contract/Sub-grant AG up to/incl $25K

Subcont/Subgrnt AG up to/incl $25K

39958 Sub-contract/Sub-grant AH up to/incl $25K

Subcont/Subgrnt AH up to/incl $25K

39959 Sub-contract/Sub-grant AI up to/incl $25K

Subcont/Subgrnt AI up to/incl $25K

39962 Sub-contract/Sub-grant AJ up to/incl $25K

Subcont/Subgrnt AJ up to/incl $25K

39963 Sub-contract/Sub-grant AK up to/incl $25K

Subcont/Subgrnt AK up to/incl $25K

39964 Sub-contract/Sub-grant AL up to/incl $25K

Subcont/Subgrnt AL up to/incl $25K

39965 Sub-contract/Sub-grant AM up to/incl $25K

Subcont/Subgrnt AM up to/incl $25K

39966 Sub-contract/Sub-grant AN up to/incl $25K

Subcont/Subgrnt AN up to/incl $25K

39967 Sub-contract/Sub-grant AO up to/incl $25K

Subcont/Subgrnt AO up to/incl $25K

39968 Sub-contract/Sub-grant AP up to/incl $25K

Subcont/Subgrnt AP up to/incl $25K

39969 Sub-contract/Sub-grant AQ up to/incl $25K

Subcont/Subgrnt AQ up to/incl $25K

39970 Sub-contract/Sub-grant AR up to/incl $25K

Subcont/Subgrnt AR up to/incl $25K

[2] Sub-contracts/Sub-grants in Excess of $25,000

Expenditures for sub-contracts and sub-grants in excess of $25,000 per award. Sub-contracts and sub-grants made by an institution are for a substantial portion of the work on a sponsored project or other activity. These codes exclude expenditures for capital outlay. This data is essential to determine modified total costs (MTC) for indirect cost rate purposes.

39920 Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001

Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001

39921 Sub-contract/Sub-grant A in excess of $25K

Sub-contract/Sub-grant A in excess of $25K

39922 Sub-contract/Sub-grant B in excess of $25K

Sub-contract/Sub-grant B in excess of $25K

39923 Sub-contract/Sub-grant C in excess of $25K

Sub-contract/Sub-grant C in excess of $25K

39924 Sub-contract/Sub-grant D in excess of $25K

Sub-contract/Sub-grant D in excess of $25K

39925 Sub-contract/Sub-grant E in excess of $25K

Sub-contract/Sub-grant E in excess of $25K

39926 Sub-contract/Sub-grant F in excess of $25K

Sub-contract/Sub-grant F in excess of $25K

39927 Sub-contract/Sub-grant G in excess of $25K

Sub-contract/Sub-grant G in excess of $25K

39928 Sub-contract/Sub-grant H in excess of $25K

Sub-contract/Sub-grant H in excess of $25K

39929 Sub-contract/Sub-grant I in excess of $25K

Sub-contract/Sub-grant I in excess of $25K

39932 Sub-contract/Sub-grant J in excess of $25K

Sub-contract/Sub-grant J in excess of $25K

39933 Sub-contract/Sub-grant K in excess of $25K

Sub-contract/Sub-grant K in excess of $25K

39934 Sub-contract/Sub-grant L in excess of $25K

Sub-contract/Sub-grant L in excess of $25K

39935 Sub-contract/Sub-grant M in excess of $25K

Sub-contract/Sub-grant M in excess of $25K

39936 Sub-contract/Sub-grant N in excess of $25K

Sub-contract/Sub-grant N in excess of $25K

39937 Sub-contract/Sub-grant O in excess of $25K

Sub-contract/Sub-grant O in excess of $25K

39971 Sub-contract/Sub-grant P in Excess of $25K

Subcont/Subgrnt P in Excess of $25K

39972 Sub-contract/Sub-grant Q in Excess of $25K

Subcont/Subgrnt Q in Excess of $25K

39973 Sub-contract/Sub-grant R in Excess of $25K

Subcont/Subgrnt R in Excess of $25K

39974 Sub-contract/Sub-grant S in Excess of $25K

Subcont/Subgrnt S in Excess of $25K

39975 Sub-contract/Sub-grant T in Excess of $25K

Subcont/Subgrnt T in Excess of $25K

39976 Sub-contract/Sub-grant U in Excess of $25K

Subcont/Subgrnt U in Excess of $25K

39977 Sub-contract/Sub-grant V in Excess of $25K

Subcont/Subgrnt V in Excess of $25K

39978 Sub-contract/Sub-grant W in Excess of $25K

Subcont/Subgrnt W in Excess of $25K

39979 Sub-contract/Sub-grant X in Excess of $25K

Subcont/Subgrnt X in Excess of $25K

39980 Sub-contract/Sub-grant Y in Excess of $25K

Subcont/Subgrnt Y in Excess of $25K

39981 Sub-contract/Sub-grant Z in Excess of $25K

Subcont/Subgrnt Z in Excess of $25K

39982 Sub-contract/Sub-grant AA in Excess of$25K

Subcont/Subgrnt AA in Excess of$25K

39983 Sub-contract/Sub-grant AB in Excess of$25K

Subcont/Subgrnt AB in Excess of$25K

39984 Sub-contract/Sub-grant AC in Excess of$25K

Subcont/Subgrnt AC in Excess of$25K

39985 Sub-contract/Sub-grant AD in Excess of$25K

Subcont/Subgrnt AD in Excess of$25K

39986 Sub-contract/Sub-grant AE in Excess of$25K

Subcont/Subgrnt AE in Excess of$25K

39987 Sub-contract/Sub-grant AF in Excess of$25K

Subcont/Subgrnt AF in Excess of$25K

39988 Sub-contract/Sub-grant AG in Excess of$25K

Subcont/Subgrnt AG in Excess of$25K

39989 Sub-contract/Sub-grant AH in Excess of$25K

Subcont/Subgrnt AH in Excess of$25K

39990 Sub-contract/Sub-grant AI in Excess of$25K

Subcont/Subgrnt AI in Excess of$25K

39991 Sub-contract/Sub-grant AJ in Excess of$25K

Subcont/Subgrnt AJ in Excess of$25K

39992 Sub-contract/Sub-grant AK in Excess of$25K

Subcont/Subgrnt AK in Excess of$25K

39993 Sub-contract/Sub-grant AL in Excess of$25K

Subcont/Subgrnt AL in Excess of$25K

39994 Sub-contract/Sub-grant AM in Excess of$25K

Subcont/Subgrnt AM in Excess of$25K

39995 Sub-contract/Sub-grant AN in Excess of$25K

Subcont/Subgrnt AN in Excess of$25K

39996 Sub-contract/Sub-grant AO in Excess of$25K

Subcont/Subgrnt AO in Excess of$25K

39997 Sub-contract/Sub-grant AP in Excess of$25K

Subcont/Subgrnt AP in Excess of$25K

39998 Sub-contract/Sub-grant AQ in Excess of$25K

Subcont/Subgrnt AQ in Excess of$25K

39999 Sub-contract/Sub-grant AR in Excess of$25K

Subcont/Subgrnt AR in Excess of$25K

Ex003-02.12: Account Codes -- Capital Outlay (40000-49999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

The following account codes are used to record the capital outlay (purchase or construction) for non-expendable, tangible personal property and real property from non-proprietary funds only. Non-proprietary funds include all funds except Service Department and Auxiliary Enterprise funds. The capitalization and accumulated depreciation for non-proprietary funded assets should be recorded in the Net Investment in Plant fund 890000. (The capitalization and accumulated depreciation for proprietary funded assets should be recorded in the individual Service Department/Auxiliary Enterprise funds. See A8xxx account series for asset procurements from proprietary funds.)

Non-proprietary funded assets will be capitalized and depreciated by the Banner Financial Information System to the Net Investment in Plant fund 890000 using the A8xxx asset/contra asset accounts but are to be procured using the below 4xxxx capital outlay accounts.

Section Layout:

[1] Capital Outlay - Capitalized
     [A] Personal Property
     [B] Real Property
          [a] Land
          [b] Improvements Other Than Buildings
          [c] Buildings
          [d] Infrastructure

[2] Capital Outlay - Non-Capitalized

[3] Capital Asset Losses

[4] Miscellaneous Capital Outlay

 

[1] Capital Outlay - Capitalized

[A] Personal Property

Personal property is defined as tangible property that meets the following criteria:

  • It is owned or considered owned by the University.
  • It is held for operations, not for resale.
  • Its useful life exceeds one year.
  • It has a unit value of $5,000 or more.

The unit-cost limit does not apply in the following situations:

  • When materials purchased are used as part of an institutional general collection library for three years or more.
  • When an item is included on the equipment inventory as an Attachment to an existing capitalized asset. See attachment definition in Fiscal Policy 55.825 "Components and Attachments of Existing Capital Assets".
  • When an exception to the unit-cost limit has been approved by authorized institution personnel. (When an exception has been granted, an inventory record must be recorded in the Fixed Asset subsidiary and a record of the authorization kept on file.)

For all other equipment valued at less than $5,000, use code 20200 - Minor Equipment unless a more specific code is available.

The following ancillary costs should also be capitalized:

  • Freight or excess charges on newly purchased equipment if charges exceed $25
  • All installation expenses
  • The cost of modifications that increase a piece of equipment's value by more than $5,000

For purchases acquired through a lease-purchase or installment payment arrangement, see section [4] Miscellaneous Capital Outlay.

See Fiscal Policy 55.100 " Fixed Asset Accounting Policies" for more information and definition of Non-Expendable Personal Property, including capitalization threshold information.

40101 Equipment

Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code within this section. (For purchases from proprietary funds see A8011 - Equipment.)

40102 Livestock

Purchases of livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. The costs of raising immature animals to maturity are treated as current operating expenses (for example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates, and 21008 - Animal Care).

40103 Artwork/Collection Items

Artwork/Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings). Includes museum collection procurements and purchases of non-depreciable Library special collection items. This account code is for artwork located inside a building and not attached to it. For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings. (For purchases from proprietary funds see A803x - Collections.)

40104 Vehicles

Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code 40101 - Equipment. (For purchases from proprietary funds see A8012 - Vehicles.)

40190 Library Purchases

Purchases by institutional libraries, or the UO law library, of books, periodicals, films, tapes, slides and reference materials. Does not include resources in electronic format - see 20109-Library Electronic Resources. See account code 40103 - Artworks/Collection Items, for non-depreciable Library special collection purchases.

40201 Vessels

Purchases of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use 40101 - Equipment. For docks and ramps see [B] Real Property. (For purchases from proprietary funds see A8015 - Vessels.)

[B] Real Property

All Real Property expenditures are to be charged to Unexpended Plant funds or Renewal and Replacement Funds (fund types 81 & 83), with the possible exception of expenditures for Improvements Other than Buildings (IOTBs).

[a] Land

Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

40301 Land

Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)

40303 Land Improvements (non-depreciable)

Expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:

  • Excavation
  • Fill
  • Grading
  • Landscaping

40304 Land Improvements (depreciable)

Expenditures for improvements that ready land for its intended use that deteriorate with use or the passage of time. Examples include:

  • Parking Lots
  • Fencing and gates
  • Paths
  • Retaining walls
  • Tennis courts
  • Athletic fields
  • Golf courses

Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for land improvements are also included.

40305 Land Leasehold Improvements

Expenditures for imporvements made to leased land, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281

40310 Land-Legal Service (tax reportable)

Expenditures for legal services associated with the purchase or improvement of land, easement or right of way.

40311 Land-Advertising (tax reportable)

Expenditures for advertising services associated with the purchase or improvement of land, easement or right of way.

40312 Land-Appraisal Services (tax reportable)

Expenditures for appraisal services associated with the purchase or improvement of land, easement or right of way.

40313 Land-Engineering & Architectural Services (Tax Reportable)

Expenditures for engineering and architecture services associated with the purchase or improvement of land, easement or right of way.

40314 Land-Project Management (tax reportable)

Expenditures for project management services associated with the purchase or improvement of land, easement or right of way.

40315 Land-Project Inspection (Tax Reportable)

Expenditures for project inspection services associated with the purchase or improvement of land, easement or right of way.

40316 Land-Construction Permits & Fees

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the purchase or improvement of land, easement or right of way.

40317 Land-Conditional Use/Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the purchase or improvement of land, easement or right of way.

40318 Land-OUS Capital Support Assessment

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisal for Board-approved housing and other system-wide consulting for capital activities.

40319 Land-Miscellaneous Fees & Services

Payments for fees and services associated with the purchase or improvement of land, easement or right of way where the expense cannot be classified according to the service performed.

40320 Land-BOLI Prevailing Wage Rate Fee

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

[b] Improvements Other Than Buildings

Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

40401 Improvements Other Than Buildings (IOTB)

Disbursements to construction contractors for the installation or construction of the following:

  • Fountains
  • Bleachers
  • Dugouts
  • Goal posts
  • Scoreboards
  • Similar improvements not part of the land or building itself

Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs).  Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.

40403 Artwork-IOTB

Artwork that is not part of land or buildings. It can be attached to a footer or pedestal (e.g., statues).  This account code is for artwork located outside a building and not attached to it.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items. For artwork located either inside or outside a building that is attached to the building, see 40503 - Artwork - Buildings.

40405 IOTB Leasehold Improvements

Expenditures for improvements made to leased IOTB, the improvements are attached to property not owned by the lessee. For futher guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281

40410 IOTB-Legal Service (tax reportable)

Expenditures for legal services associated with the installment or construction of an IOTB.

40411 IOTB-Advertising (tax reportable)

Expenditures for advertising services associated with the installment or construction of an IOTB.

40412 IOTB-Appraisal Services (tax reportable)

Expenditures for appraisal services associated with the installment or construction of an IOTB.

40413 IOTB-Engineering & Architectural Services (tax reportable)

Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.

40414 IOTB-Project Management (tax reportable)

Expenditures for project management services associated with the installment or construction of an IOTB.

40415 IOTB-Project Inspection (tax reportable)

Expenditures for project inspection services associated with the installment or construction of an IOTB.

40416 IOTB-Construction Permits & Fees

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the installment or construction of an IOTB.

40417 IOTB-Conditional Use/Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the installment or construction of an IOTB.

40418 IOTB-OUS Capital Support Assessment

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.

40419 IOTB-Miscellaneous Fees & Services

Payments for fees and services associated with the installment or construction of an IOTB where the expense cannot be classified according to the service performed.

40420 IOTB-BOLI Prevailing Wage Rate Fee

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

[c] Buildings

Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

40501 Buildings

Expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings.  This code covers the following:

  • New building
  • Addition to existing building
  • Major improvements

For additional guidance in distinguishing major improvements from maintenance and repair see Fiscal Policy Manual 55.100 Appendix .715

Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. For purchases from proprietary funds see A8111 - Buildings.

40503 Artwork - Buildings

Art work permanently affixed to a building (e.g., mosaics, murals).  This account code is for artwork located either inside or outside a building that is attached to the building.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items.  For artworklocated outside a building and not attached to it, see 40403 - Artwork - IOTB.

40504 Building - Solar Energy Technology

Expenditures related to the requirement to spend 1.5% for Solar Energy in Public Building Construction Contracts as required by OAR 330-135. Public contracting agencies are required to "spend an amount equal to at least 1.5 percent of a public improvement contract for the construction or major renovation of a public builiding for the inclusion of appropriate solar energy technology in the building". The rule applies only to new capital construction projects which total $1M and major improvements that exceed $1M and 50% of the insured value of the building. The law does not apply to public improvements that are not buildings (i.e. motor pools, parking lots, maintenance sheds, roads, sewers, etc.) For further information on spending requirements see OAR 330-135.

40505 Bldg Leasehold Improvements

Expenditures for improvements made to leased buildings, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281

40510 Buildings - Legal Service (tax reportable)

Expenditures for legal services associated with the construction or improvement of a building.

40511 Buildings - Advertising (tax reportable)

Expenditures for advertising services associated with the construction or improvement of a building.

40512 Buildings - Appraisal Services (tax reportable)

Expenditures for appraisal services associated with the construction or improvement of a building.

40513 Buildings - Engineering & Architectural Services (tax reportable)

Expenditures for engineering and architecture services associated with the construction or improvement of a building.

40514 Buildings - Project Management (tax reportable)

Expenditures for project management services associated with the construction or improvement of a building. Includes cost of project management, design services, and other services performed by institutional units, such as Facilities Services.

40515 Buildings - Project Inspection (tax reportable)

Expenditures for project inspection services associated with the construction or improvement of a building.

40516 Buildings -Construction Permits & Fees

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of a building.

40517 Buildings - Conditional Use/Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of a building.

40518 Buildings - OUS Capital Support Assessment

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.

40519 Buildings - Miscellaneous Fees & Services

Payments for fees and services associated with the construction or improvement of a building where the expense cannot be classified according to the service performed.

40520 Building - BOLI Prevailing Wage Rate Fee

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

[d] Infrastructure

Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

40430 Create account codes for collaborative project distributions. Setup on all charts but setup as inactive on charts E-H. Active on B-C & K

Distribution of IOTB expenses between OUS entities for collaborative projects.

40530 Create account codes for collaborative project distributions. Setup on all charts but setup as inactive on charts E-H. Active on B-C & K

Distribution of building expenses between OUS entities for collaborative projects.

40701 Infrastructure

Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following:

  • Roads
  • Bridges/Culverts
  • Sidewalks/Curbs
  • Alleyways
  • Street lighting systems
  • Traffic lights/signs
  • Fire hydrant
  • Drainage systems
  • Gas/electric/fiber optic distribution systems
  • Tunnels and conduit systems
  • Water and sewer systems
  • Dams
  • Wells

Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.

40705 Infr Leasehold Improvements

Expenditures for improvements made to leased infrastructure, the improvements are attached to property not owned by the lessee. For further guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281

40710 Infrastructure - Legal Service (tax reportable)

Expenditures for legal services associated with the construction or improvement of infrastructure.

40711 Infrastructure - Advertising (tax reportable)

Expenditures for advertising services associated with the construction or improvement of infrastructure.

40712 Infrastructure - Appraisal Services (tax reportable)

Expenditures for appraisal services associated with the construction or improvement of infrastructure.

40713 Infrastructure - Engineering & Architectural Services (tax reportable)

Expenditures for engineering and architecture services associated with the construction or improvement of infrastructure.

40714 Infrastructure - Project Management (tax reportable)

Expenditures for project management services associated with the construction or improvement of infrastructure.

40715 Infrastructure - Project Inspection (tax reportable)

Expenditures for project inspection services associated with the construction or improvement of infrastructure.

40716 Infrastructure - Construction Permits & Fees

Expenditures for permits, water and sewer hook-up fees, inspection fees and other fees associated with the construction or improvement of infrastructure.

40717 Infrastructure - Conditional Use/Planning Fees

Expenditures for conditional land use fees, planning (approval) fees, sign fees and parking lot fees associated with the construction or improvement of infrastructure.

40718 Infrastructure - OUS Capital Support Assess

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.

40719 Infrastructure - Miscellaneous Fees & Services

Payments for fees and services associated with the construction or improvement of infrastructure where the expense cannot be classified according to the service performed.

40720 Infrastructure - BOLI Prevailing Wage Rate Fee

This assessment is due to the Bureau of Labor Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

40730 Create account codes for collaborative project distributions. Setup on all charts but setup as inactive on charts E-H. Active on B-C & K

Distribution of Infrasctructure expenses between OUS entities for collaborative projects.

[2] Capital Outlay - Non-Capitalized

[3] Capital Asset Losses

42001 Loss on Disposal of Fixed Asset

Charge generated by the Banner Fixed Assets system when a fixed asset is sold or disposed of and the proceeds are less than the net book value of the asset (adjusted cost less accumulated depreciation). The Banner Fixed Assets system only calculates gains/losses for assets capitalized to proprietary funds.

[4] Miscellaneous Capital Outlay

40111 Equipment Lease-Purchase

Expenditures for equipment acquired on a lease-purchase arrangement. Such equipment is placed on inventory when delivered. See account code 40101 - Equipment, for a definition of equipment and for a list of expenses in addition to the lease payments that can be capitalized. All lease-purchase acquisitions are considered to be equipment purchases and are included as part of the expenditures of any separate equipment appropriation.

40113 Principal Installment Payment

Expenditures for the purchase of equipment through installments. Use this code to record down payment, shipping costs, installation charges and principal payment.

40199 Construction in Progress (Equipment)

Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, a journal entry moves the total cost to account code 40101 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. For purchases from proprietary funds see A8014 - Construction in Progress (Equipment).

Ex003-02.13: Account Codes -- Student Aid (50000-59999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

These account codes apply to expenses related to scholarships, fellowships, grants-in-aid, waivers of fees and participant support for OUS students. See section 02.11I - Conferences, Entertainment, etc., for non-OUS student support. These codes do not cover payments to individuals for services rendered (see section 02.10 - Personal Services). These codes should not be used with Endowment Funds, Service Department Funds, or be expended against Government Resources & Allocations within the Current General Budgeted Operations Funds.

[1] Scholarships

51101 Scholarships

Expenditures from money received for scholarship use.

[2] Fellowships

52102 Graduate Fellowships

Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.

52103 Post Doctoral Fellowships

Expenditures from funds that have been awarded as fellowships for any type of financial assistance to post-doctoral students.

52104 Miscellaneous Fellowships

Expenditures for fellowships that cannot otherwise be classified.

[3] Grants in Aid

53102 Tuition - Grants in Aid

Expenditures from grant-in-aid funds for tuition and fee charges by the institution.

53103 Books - Grants in Aid

Expenditures from grant-in-aid funds for required books.

53104 Room and Board Grants in Aid - On Campus

Expenditures from grant-in-aid funds for room and board charges incurred by students for on campus housing.

53105 Room and Board Grants in Aid - Off Campus

Expenditures from grant-in-aid funds for room and board charges incurred by students for off campus housing.

53109 Miscelleneous - Grants in Aid

Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a "miscellaneous allowance."

[4] Waiver of Fees

54001 Waiver Of Fees

Expenditures that result from remission of tuition or other institutional fees (see the 019XX series of account codes). This code should not be used to classify exemption from the payment of certain charges granted because of faculty or staff status.

[5] Participant Support

Expenditures from funds received to support students engaged in training or research in a specific field or program. Typical expenses are stipends, dependency allowances, tuition, fees, travel, books, materials and subsistence needs. These account codes cover participant support expenditures for institutionally sponsored programs for OUS students only.  See section 02.11I - Conferences, Entertainment, etc., for non-OUS student and post-doc support.

55102 Stipends

Expenditures in the form of subsistence allowances paid to student participants engaged in sponsored programs. This type of expenditure is usually made to someone covered by a grant or contract. The payment is not a salary or wage and is made primarily to defray general living expenses.

55103 Dependency Allowance

Payments from student participant support funds that are clearly designated as dependency allowances.

55104 Tuition or Fee Payment for Participant

Expenditures for tuition or fee charges for the student's registration in an OUS institution or enrollment or participation in a course, program, seminar or conference.

55105 Travel Payment for Participant

Payments made on behalf of student participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging and other travel expenses. Use this code even when travel is included as a part of the registration fee for a course or conference.

55106 Book Allowance for Participant

Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.

55107 Room & Board for Participant

Expenditures for room and board covering charges incurred by student participants in sponsored programs. This code covers group support, for which individual identification may not be practical.

55108 Group Activities

Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.

55109 Medical and Dental Payment for Participant

Expenditures for health care by licensed practitioners for student participant care, whether or not the patient is confined to a hospital or infirmary. This code covers expenditures for medication, laboratory fees and analyses.

55110 Miscellaneous Participant Support

Expenditures from student participant support funds that cannot otherwise be classified.

[6] Other Student Aid

59101 Other Student Aid

Expenditures made on behalf of students from sources that are not scholarships, fellowships, grants in aid, fee waivers or participant support funds and that represent a form of student aid that cannot otherwise be classified.

Ex003-02.14: Account Codes -- Merchandise for Resale or Redistribution (60000-69999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

These account codes represent the direct cost of materials and outside services used by an auxiliary enterprise or service department to create products and services for which they receive revenue from external parties and university departments.

Merchandise for resale and redistribution account codes are:

  • Not synonymous with "cost of goods sold"

    In addition to materials and outside services, "cost of goods sold" would also include labor and overhead. Therefore, these account codes are part but not all of "cost of goods sold."

  • Typically associated with inventories

    Materials purchased are added to inventory. Materials used decrease inventory and are charged as an expense to these merchandise for resale and redistribution account codes. Expenditures for outside services to be resold or redistributed are charged directly to these account codes and do not involve inventory.

  • Only used when the auxiliary enterprise or service department will derive revenue from the resale or redistribution of the materials and outside services

    See (iii) for a detailed description.

  • Not used if the expenditure of the materials and outside services are passed through to another university department

    See (iv) for a detailed description.

  • Used to avoid double-counting and overstating of expenditures on a university-wide basis

    See (v) for a detailed description.

[1] General Commodities

61002 Miscellaneous Resale Merchandise

Miscellaneous Resale Merchandise

61004 Vending Machine Goods and Services

Vending Machine Goods and Services

61010 E-Book Textbooks

E-Book Textbooks

61011 New Textbooks

New Textbooks

61012 Used Textbooks

Used Textbooks

61013 General Books and Publications

General Books and Publications

61020 Art Supplies

Art Supplies

61021 Supplies

Supplies

61022 Supplies - State Contract

Supplies for resale that were purchased through a state contract.

61023 Dental Supplies

Dental Supplies

61024 Student Issue

Student Issue

61025 Tools

Tools

61030 Soft Goods

Soft Goods

61031 Confections

Confections

61032 Health and Personal Care Products

Health and Personal Care Products

61033 Wearing Apparel

Wearing Apparel

61034 Gifts and Novelties

Gifts and Novelties

61035 Tapes, Compact Discs, - Pre-recorded

Tapes, Compact Discs, - Pre-recorded

61036 Tobacco Products

Tobacco Products

61040 Video Tape - Resale

Video Tape - Resale

61050 Computer Hardware

Computer Hardware

61051 Computer Software

Computer Software

61052 Computer Accessories

Computer Accessories

61053 Calculators

Calculators

61054 Electronics

Electronics

61055 Office Furniture and Equipment

Office Furniture and Equipment

61058 Photographic and Optical Goods

Expenditures for cameras, photographic supplies, and optical goods (telescopes, binoculars, etc.) for resale or redistribution.

61059 Rental Textbooks

Rental Textbooks

61060 Rentals - Merchandise

Rentals - Merchandise

61070 Ceramics Goods/Supplies

Ceramics Goods/Supplies

61071 Jewelry Goods/Supplies

Jewelry Goods/Supplies

61072 Woodworking Goods/Supplies

Woodworking Goods/Supplies

61082 Postage for Resale

Postage for Resale

61085 Travel Tickets for Resale

Travel Tickets for Resale

61191 Purchase Return and Allowances - New Textbooks

Purchase Return and Allowances - New Textbooks

61192 Purchase Return and Allowances - Used Textbooks

Purchase Return and Allowances - Used Textbooks

61193 Purchase Return and Allowances - General Books

Purchase Return and Allowances - General Books

61194 Purchase Return and Allowances - Tapes,CDs

Purchase Return and Allowances - Tapes,CDs

61195 Purchase Return and Allowances - Other Merchandise

Purchase Return and Allowances - Other Merchandise

[2] Food Stuffs

62001 Produce

Expenditures for fresh fruits, fruit juices and vegetables.

62002 Frozen Produce

Expenditures for frozen fruits, fruit juices and vegetables.

62003 Meats

Expenditures for fresh and frozen beef, pork, mutton, lamb, poultry, fish, lunch meats and dried meats.

62004 Bakery Goods

Expenditures for breads, rolls, cookies, cakes, pies and ready-to-serve pastries.

62005 Cheese & Eggs

Expenditures for cheese products and eggs.

62006 Frozen Goods - Other

Expenditures for frozen foods other than frozen produce (see account code 62002) and ice cream (see account code 62008).

62007 Grocery

Expenditures for the following:

  • Dried or dehydrated fruits and vegetables
  • Beverages such as coffee, cocoa, tea, carbonated drinks and flavored drinks
  • Fats and oils, including margarine
  • Sugar, syrup, honey, and molasses
  • Flour, yeast, and flour mixes -- including cake, bread, and muffin mixes
  • Cereals and pastas
  • Spices, flavorings, pickles, relishes and condiments -- including catsup, salad dressing, vinegar and pimentos
  • Coconut, gelatin, peanut butter, crackers, nuts, ready-made sandwiches and other foodstuffs not included under another account code

62008 Milk & Ice Cream

Expenditures for milk products, including ice cream and butter. For margarine, use code 62007 (Grocery).

62009 Snack & Candy

Expenditures for snack and candy packaged food items.

62010 Beverage

Expenditures for foods and supplies used in fountain products.

62011 Alcoholic Beverage

Expenditures for alcoholic beverages

62012 Fountain Drinks

Fountain Drinks

[3] Agricultural-Related Resale

63001 Veterinary Biologicals

This account code covers the following expenditures:

  • Expenditures for vaccines and other products used for prevention of disease in animals
  • Expenditures for antibiotics, drugs, salves and other products used to treat animal diseases
  • Expenditures for supplies used in surgery or surgical procedures
  • Expenditures for supplies used in veterinary care.

63004 Animals

Expenditures for the purchase of animals used for research purposes, including birds and reptiles. It also covers expenditures for feed and bedding materials for such animals. This code is not used for livestock purchases (see account code 40102 (Livestock)).

[4] General Services-Resale

64002 Miscellaneous Resale Services

Expenditures for the purchase of Services to be resold that are not otherwise classified.

[5] Other Resale Items

65199 Miscellaneous Resale Items

Expenditures for the purchase of items to be resold that are not otherwise classified.

[6] Utilities Cost for Redistribution

Utilities costs incurred by central facilities that are to be redistributed to campus departments.

66001 Electricity Cost for Redistribution

Electricity costs incurred by central facilities that are to be redistributed to campus departments.

66002 Pressurized Gas Cost for Redistrib

Pressureized gases costs incurred by central facilities that are to be redistributed to campus departments.

66003 Natural Gas Cost for Redistribution

Natural gas costs incurred by central facilities that are to be redistributed to campus departments.

66004 Steam Cost for Redistribution

Steam costs incurred by central facilities that are to be redistributed to campus departments.

66006 Fuel Oil Cost for Redistribution

Fuel oil costs incurred by central facilities that are to be redistributed to campus departments.

66009 Misc Util Cost for Redistribution

Miscellaneous utility costs incurred by central facilities that are to be redistributed to campus departments.

66010 Water Cost for Redistribution

Water costs incurred by central facilities that are to be redistributed to campus departments.

66012 Sewage Cost for Redistribution

Sewage costs incurred by central facilities that are to be redistributed to campus departments.


(iii) These account codes may be applicable to physical plant materials because the facilities service department will use the materials for projects in which it will receive revenue from other university departments. These account codes would likely NOT apply to landscaping supplies if the landscaping costs are centrally budgeted and not billed to other departments and the service department receives no revenue. In that case, landscaping supplies are a supplies expense, not merchandise for resale and redistribution.

(iv) These account codes are not used for pass-through expenditures to other epartments. The transaction to pass through the expenditure uses the same account code as the original account code for both the debit and the credit so that the expenditure is charged to the final department and nets to zero for the pass-through department. When merchandise for redistribution expenditures are redistributed, they are redistributed with a different account code.

(v) For example, if telecommunications service department acquires cell phone service and includes a mark-up when recharging the cell phone service to cover administrative expenses, telecommunications should use merchandise for resale account code to acquire the cell phone service and the departments should use a services and supplies account code when being charged the cell phone service. Having a separate account code for merchandise for resale and redistribution allows one to determine total amount spent for cell phones service by the university.

Ex003-02.15: Account Codes -- Indirect Costs (70000-78999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

These codes are used for transactions that reflect the application of an indirect cost rate for the purpose of recovering indirect costs.

70001 Financial Aid Administrative Costs

Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.

70002 Internal Admin Costs

Charges to Auxiliaries, Service Center and Designated Operating funds for the institutional administrative cost allowance.

70003 Designated Operating Funds Administrative Costs

Charges to designated operating and continuing education funds for the administrative cost allowance.

70005 Facilities and Administrative Costs

Charges for indirect costs related to costs covered by A21 - Cost Principles for Educational Institutions. This code is used only when recording expense transactions and usually applies to grant, contract or other sponsored program funds.

Ex003-02.165: Account Codes -- Depreciation Expense (80500-80699)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

The following account codes are used to record depreciation expense of fixed assets. They are used to record an asset's depreciation expense in the asset's capitalization fund (either in the Net Investment in Plant fund 890000 or in a proprietary fund) and depreciation organization, program and optional activity/location code. Each of the depreciable asset accounts in the A80xx/A81xx series of account have an associated accumulated depreciation contra asset account code in the A85xx/A86xx series of account. Each accumulated depreciation account in the A85xx/A86xx series of account have an associated depreciation expense account in the below account type 78, account series (805xx/806xx).

80511 Depreciation Expense - Equipment

(See associated asset account A8011 and accumulated depreciation account A8511.)

80512 Depreciation Expense - Vehicles

(See associated asset account A8012 and accumulated depreciation account A8512.)

80515 Depreciation Expense - Vessels

(See associated asset account A8015 and accumulated depreciation account A8515.)

80542 Depreciation Expense - Library Books (General)

(See associated asset account A8042 and accumulated depreciation account A8542.)

80611 Depreciation Expense - Buildings

(See associated asset account A8111 and accumulated depreciation account A8611.)

80624 Depreciation Expense - Land Improvements

(See associated asset account A8124 and accumulated depreciation account A8624.)

80631 Depreciation Expense - IOTBs

(See associated asset account A8131 and accumulated depreciation account A8631.)

80641 Depreciation Expense - Infrastructure

(See associated asset account A8141 and accumulated depreciation account A8641.)

Ex003-02.16: Account Codes -- Internal Sales Reimbursement (79000-79999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

These codes are used to record reimbursements for sales and services to other entities within the institution and OUS. For revenues from non-OUS sources see sections 02.06 - Sales and Services, 02.07 - Medical and Hospital Services Income, and 02.08 - Other Revenues (account types 56 and 57 only).

[1] Publications and Graphics Internal Reimbursement

79103 Press Reimbursement

Press Reimbursement

79106 Photographer and Artist Service Reimbursement

Photographer and Artist Service Reimbursement

79107 Duplicating and Copying Reimbursement

Duplicating and Copying Reimbursement

79108 Printing and Publishing Reimbursement

Printing and Publishing Reimbursement

79110 Copy Service Reimbursement

Copy Service Reimbursement

79111 Paper Sales Reimbursement

Paper Sales Reimbursement

79120 Mailing Services Reimbursement

Mailing Services Reimbursement

79121 Mailing Supplies Reimbursement

Mailing Supplies Reimbursement

79122 Advertising Reimbursement

Advertising Reimbursement

[2] Computer Service Reimbursement

79201 Machine Processing Reimbursement

Machine Processing Reimbursement

79202 Disk and Tape Storage Reimbursement

Disk and Tape Storage Reimbursement

79203 Programming Reimbursement

Programming Reimbursement

79204 Data Entry Reimbursement

Data Entry Reimbursement

79205 Computer Service Material and Supplies Reimbursement

Computer Service Material and Supplies Reimbursement

79206 Computer Center Reimbursement - Other

Computer Center Reimbursement - Other

79209 Computer Center Services Reimbursement

Computer Center Services Reimbursement

[3] General and Miscellaneous Service Credits

79301 Instructional Sales Reimbursement

Instructional Sales Reimbursement

79302 Non-instructional Sales Reimbursemnt

Credits for services rendered within or between any fund groups not accounted for by another account code. Reimbursements from other state agencies for a shared expense that OUS has originally incurred. Used with General Budgeted Operations Funds only as a reduction of expense.

79313 Rentals Reimbursement

Rentals Reimbursement

79314 Physical Plant Sales Reimbursemnt

Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.

79316 Risk Mgmt Insurance Recover Reimb

Risk Management insurance recovery reimbursements from the OUS self insurance pool for recovery of losses from claims made for general liability, property, etc.

79320 Telecommunications Service Reimbursement

Telecommunications Service Reimbursement

79321 Entry Fee Internal Reimb-Competitor

Internal Sales Reimbursement for entry or registration feeds required of participants for competitive events. The fee may be for individuals or for a team. This account code is only active for Charts C (OSU) and E (WOU).

79325 Food Service/Catering Reimbursement

Food Service/Catering Reimbursement

79331 Animal Sales Reimbursement

Animal Sales Reimbursement

79332 Animal Board Reimbursement

Animal Board Reimbursement

79333 Feed and Bedding Sales Reimbursement

Feed and Bedding Sales Reimbursement

79334 Veterinary Surgery and Surgical Equipment Reimbursement

Veterinary Surgery and Surgical Equipment Reimbursement

79341 Mechanical Parts & Supplies Reimbursements

Mechanical Parts & Supplies Reimbursements

79342 Special Material Sales Reimbursement

Special Material Sales Reimbursement

79343 Technical Services Reimbursement

Technical Services Reimbursement

79350 Resale of Equipment Reimbursement

To record internal sales reimbursement from sale of equipment, purchased or manufactured by a unit of the institution.

79360 Health Care Services Reimbursement

Health Care Services Reimbursement

79361 Pharmacy Reimbursement

Pharmacy Reimbursement

79381 Conference Reimbursement

Conference Reimbursement

79382 Trip and Tour Reimbursement

Trip and Tour Reimbursement

79383 Transportation Reimbursement

Transportation Reimbursement

79384 Parking Permits Reimbursement

Parking Permits Reimbursement

79385 Vehicle and Equipment Use Reimbursement

Vehicle and Equipment Use Reimbursement

79387 Vehicle Servicing Reimbursement

Vehicle Servicing Reimbursement

79388 Vehicle Fuel Sales Reimbursement

Vehicle Fuel Sales Reimbursement

79390 Administrative Services Reimbursement

Administrative Services Reimbursement

79391 Miscellaneous Sales Reimbursement

Miscellaneous Sales Reimbursement

79392 Miscellaneous Services Reimbursement

Miscellaneous Services Reimbursement

79393 Specialized Service Center - Operation & Maintenance Reimbursement

Operation and maintenance income from fully costed specialized service center. See also 28203 - Operation and Maintenance of Physical Plant Overhead Charge.

79394 Specialized Service Center - General & Administrative Reimbursement

General and administrative income from fully costed specialized service center. See also 28204 - General Administration Overhead Charge.

79395 Specialized Service Center - Building Use Reimbursement

Building use income from fully costed specialized service center. See also 28202 - Building Use Overhead Charge.

79398 Departmental Allocations to Service Departments

Amounts credited to a service department to subsidize a service that is not self-supporting (see account code 24902 - Service Department Support Charge).

Ex003-02.17: Account Codes -- Student Loan Expenses (88000-90999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

These account codes are used for student loan fund receipts and expenditures for Loan Funds only.

[1] Disbursements and Adjustments

Disbursements from student loan fund capital and loan cancellations.

88001 Loan Payments to Students

Principal loaned to students.

88002 Bad Debt Write Off

This code covers the following:

  • Uncollectible student loan receivables that are approved for write-off
  • The periodic charge to create a reserve for bad debts.

88003 Late Charges

Late charges that are due and payable.

88004 Service Charge

Service charges that are due and payable.

88010 Litigation Expenses

Expenses from the collection of student loans under litigation.

88011 Administrative Expenses

Expenditures for costs of administering the student loan fund.

88012 Other Collection Costs

Other non-litigation expenses resulting from the collection of student loans.

88013 Collection Agency Costs

Expenditures for costs incurred while collecting past due receivables. This code includes fees paid to an outside agency for the collection of outstanding receivables. Use only for Loan Funds.

88014 Credit Bureau Fees

Fees associated with obtaining credit reports on loan applicants. Use only for Loan Funds.

88015 Institution Collection Cost

Collection costs incurred by an institution not covered by other account codes.

88020 Default Principal Assigned to Federal Government

Principal amount of defaulted NDS/Perkins Loans assigned to the federal government.

88021 Default Interest Assigned to Federal Government

Uncollected interest on defaulted NDS/Perkins Loans assigned to the federal government.

[2] Principal Cancelled

Recorded cancellations of loan principal.

88100 Principal Cancelled - 15% - Volunteer Service

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88101 Principal Cancelled - 20% - Volunteer Service

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88102 Principal Cancelled - 20% Teaching Service after 7/1/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88103 Principal Cancelled - 30% Teaching Service after 7/1/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88104 Principal Cancelled - 15% Teaching Service after 7/1/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88105 Principal Cancelled - 10% Teaching Service after 7/1/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88110 Principal Cancelled - 15% Law Enforcement/Correctional Officer

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88111 Principal Cancelled - 20% Law Enforcement/Correctional Officer

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88112 Principal Cancelled - 30% Law Enforcement/Correctional Officer

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88115 Principal Cancelled - 15% Service to High Risk Children/Families

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88116 Principal Cancelled - 20% Service to High Risk Children/Families

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88117 Principal Cancelled - 30% Service to High Risk Children/Families

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88120 Principal Cancelled - 15% Teach Special Subject

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88121 Principal Cancelled - 20% Teach Special Subject

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88122 Principal Cancelled - 30% Teach Special Subject

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88123 Prin Cancel - 15% Early Child Svc

No definition available.

88130 Loan Principal Cancelled - Death

Cancellation of principal on student loan due to death.

88131 Loan Principal Cancelled - Disability

Cancellation of principal on student loan due to disability.

88132 Loan Principal Cancelled - Bankruptcy

Cancellation of principal on student loan due to bankruptcy.

88133 Loan Principal Cancelled - Military To 6/30/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or before June 30, 1972.

88134 Loan Principal Cancelled - Other

Cancellation of principal on student loan not otherwise classified.

88135 Loan Principal Cancelled - Military After 7/1/72

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88140 Principal Cancelled - 15% Nurse/MedTec

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88141 Principal Cancelled - 20% Nurse/MedTec

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88142 Principal Cancelled - 30% Nurse/MedTec

Cancellation of principal on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

[3] Interest Cancelled

Recorded cancellations of loan interest.

88200 Interest Cancelled - 15% - Volunteer Service

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88201 Interest Cancelled - 20% - Volunteer Service

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88202 Interest Cancelled - 20% Teaching Service - After 7/01/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88203 Interest Cancelled - 30% Teaching Service - After 7/01/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88204 Interest Cancelled - 15% Teaching Service - After 7/01/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88205 Interest Cancelled - 10% Teaching Service - After 7/01/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88210 Interest Cancelled - 15% Law Enforcement/Correctional Officer

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88211 Interest Cancelled - 20% Law Enforcement/Correctional Officer

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88212 Interest Cancelled - 30% Law Enforcement/Correctional Officer

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88215 Interest Cancelled - 15% Service to High Risk Children/Families

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88216 Interest Cancelled - 20% Service to High Risk Children/Families

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88217 Interest Cancelled - 30% Service to High Risk Children/Families

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88220 Interest Cancelled - 15% Teach Special Subject

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88221 Interest Cancelled - 20% Teach Special Subject

Cancellation of interest on student loan for being employed in specific occupational areas; qualifying for various rates of loan cancellation.

88222 Interest Cancelled - 30% Teach Special Subject

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88230 Interest Cancelled - Death

Cancellation of interest on student loan due to death.

88231 Interest Cancelled - Disability

Cancellation of interest on student loan due to disability.

88232 Interest Cancelled - Bankruptcy

Cancellation of interest on student loan due to bankruptcy.

88233 Interest Cancelled Military to 6/30/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or before June 30, 1972.

88234 Interest Cancelled - Other

Cancellation of interest on student loan not otherwise classified.

88235 Interest Cancelled Military After 7/1/72

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation. This code applies to loans issued on or after July 1, 1972.

88240 Interest Cancelled - 15% Nurse/MedTec

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88241 Interest Cancelled - 20% Nurse/MedTec

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

88242 Interest Cancelled - 30% Nurse/MedTec

Cancellation of interest on student loan for being employed in specified occupational areas; qualifying for various rates of loan cancellation.

Ex003-02.18: Account Codes -- Transfer of Funds (91000-99999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

A 91XXX Transfer-In account code transaction requires an offsetting 92XXX Transfer-Out account code transaction, and vice versa. These account codes can not be used with agency funds (9xxxxx).

Institutions may choose between using expanded detail transfer account codes or simplified transfer account codes. Only one type of transfer account codes, expanded or simplified, will be on your institution's Chart of Accounts, as determined by the institution business office. If you do not see a listed account code on your institution's Chart of Accounts it may be because your institution Business Office has determined that the code is currently not needed to carry out the institution's business.

If you are unsure of the correct transfer account codes to use, contact your institution Business Office for advice.

[1] Transfers - Included in both expanded and simplified methods

91001 Tfr In- w/in FTYP Lvl 2 (not FT11)

Account code for transfers in within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92001.

91225 Tfr In- from Other OUS Inst

Account code for transfers in from other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92225.

91250 Tfr In- w/in FT11 Budgeted Ops

This code, along with 92250, is to be used within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 92250.

92001 Tfr Out- w/in FTYP Lvl 2 (not FT11)

Account code for transfers out within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 91001.

92225 Tfr Out- to Other OUS Inst

Account code for transfers out to other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91225.

92250 Tfr Out- w/in FT11 Budgeted Ops

This code, along with 91250, is used for transfers within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 91250.

[2] Transfers - Included only in simplified method

[3] Transfers - Included only in expanded method

91005 Tfr In- between FTYP Lvl 2 (not FT11)

Account code for transfers in within an institution from another fund type level II other than transfers from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92005.

91105 Tfr In- Incidental Fee Resources

This code, along with 92105, is used for distributing student incidental fee resources within an institution. This code should be offset by an equal amount in account 92105.

Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.

91255 Tfr In- from FT11 Budgeted Ops

Account code for transfers in within an institution in a fund type level II from budgeted operations FT11. This code should not be used in FT11. This code should be offset by an equal amount in account 92255.

91501 Tfr In- for Cost Sharing

To record transfers in to dedicated cost sharing funds in fund type 11 - budgeted operations. Transfer in for cost sharing should only be recorded in dedicated cost sharing funds within fund level 3 roll-up 005000 - Cost Sharing OR other dedicated funds within budgeted operations fund type 11 StateWide Public Services rollups. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 92501.

92005 Tfr Out- between FTYP Lvl 2 (not FT11)

Account code for transfers out within an institution to another fund type level II, other than transfers in from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91005.

92105 Tfr Out- Incidental Fee Resources

This code, along with 91105, is used for distributing student incidental fee resources. This code should be offset by an equal amount in account 91105.

Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.

92255 Tfr Out- from FT11 Budgeted Ops

Account code for transfers out within an institution from budgeted operations FT11 to another fund type level II. This code should be offset by an equal amount in account 91255.

92501 Tfr Out- to Cost Sharing Funds

To record transfers out to dedicated cost sharing funds within fund type 11 - budgeted operations. Transfers out for cost sharing general occur in FT11 funds but occasionally occur from other fund types such as Auxiliary Enterprise funds FT2x or Foundation Funds - Restricted FT35. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 91501.

[4] Transfers - Oregon State University and Bend branch campus

Transfers only used by Oregon State University for Statewide Public Services and the Bend branch campus

91251 Tfr In- btwn FT11 OSU/Branch/SWPS

Transfer In account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers in between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 92251.

92251 Tfr Out- btwn FT11 OSU/Branch/SWPS

Transfer Out account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers out between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 91251.

[5] Transfer codes inactive on all charts except..

..when needed by the Controller's Division to transfer debt service to bond sinking funds. This only happens a few times a year and the codes will be activated by the Controller's Division when needed.

91228 Tfr In- Debt Retirement CO-Inst

For transfers between the institution's debt service reserve (or other fund types when debt repayment funds are not recorded in the institution's debt service reserve) and the Chancellor's office bond sinking fund. This code should only be used in FT85 - Retirement of Debt Funds on the CO books. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 92228.

92228 Tfr Out- Debt Retirement CO-Inst

For transfers out from the institution's debt service reserve (or other fund types when debt repayment funds are not recorded in the institution's debt service reserve) to the Chancellor's office bond sinking fund. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91228.

Ex003-02.30: Account Codes -- Cash (A0000-A1999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed.

Ex003-02.31: Account Codes -- Investments (A2000-A2999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed.

Ex003-02.32: Account Codes -- Receivables (A3000-A3999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed.

Ex003-02.33: Account Codes -- Inventories (A4000-A4999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed.

Ex003-02.34: Account Codes -- Prepaid Expenses (A5000-A5999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed.

Ex003-02.35: Account Codes -- Due from Other Funds/Other OUS Institutions (A6000-A7999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Account codes A6000 - A7999 are asset accounts that record amounts "due from" other funds within the same OUS institution (A6000 - A6999), or other OUS institutions and the Chancellor's Office (A7000 - A7999).

Many of the "due from" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.

[1] A6000 - Due From Other Funds

Used to record inter-fund loan amounts due from other funds within the same OUS institution.

A6001 Due From Other Funds

Used to record amounts due from other funds within the same OUS institution.

[2] A7000 - Due From Other OUS Institutions

Used to record inter-fund loan amounts due from other OUS institutions or the Chancellor's Office

A7020 Equity in Investment Pool

A "due from" asset in institutional charts for their equity share of the endowment funds invested in Chancellor's Office Chart K.

A7040 Due From Various Institutions

A "due-from" asset for amounts due from other OUS institutions or the Chancellor's office.

A7041 Short Term Cash Advances

A "due-from" asset for short-term cash advances to the OUS institutions or the Chancellor's office.

Ex003-02.36: Account Codes -- Fixed Assets/Accumulated Depreciation (A8000-A8999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

The following account codes are used to record the capitalization and accumulated depreciation of all non-expendable, tangible personal property and real property (also known as 'Fixed Assets') from proprietary and non-proprietary funds. Proprietary funds include all auxiliary enterprise and service department funds while non-proprietary funds include all funds except auxiliary enterprises and service departments.

The capitalization and accumulated depreciation of non-proprietary funded fixed assets should be recorded in the Net Investment in Plant fund 890000 using the below asset/contra asset accounts but are to be procured using the 4xxxx capital outlay accounts. The capitalization and accumulated depreciation of proprietary funded fixed assets should be recorded in the individual auxiliary enterprise/service department funds using the below asset/contra asset accounts.

The following asset account codes are also used to procure fixed assets with proprietary funds. (See 4xxxx account series for asset procurements from non-proprietary funds.) The following account codes are used for recording fixed assets and accumulated depreciation in the General Ledger as well as in the Banner Fixed Assets system.

Section Layout:

[1] Personal Property
[2] Real Property
[3] Accumulated Depreciation

[1] Personal Property

Personal property is defined as tangible property that meets the following criteria:

  • It is owned or considered owned by the University.
  • It is held for operations, not for resale
  • Its useful life exceeds one year.
  • It has a unit value of $5,000 or more.

The unit-cost limit does not apply in the following situations:

  • When materials purchased are used as part of an institutional general collection library for three years or more.
  • When an item is included on the equipment inventory as an Attachment to an existing capitalized asset. See attachment definition in Fiscal Policy 55.825 "Components and Attachments of Existing Capital Assets".
  • When an exception to the unit-cost limit has been approved by authorized institution personnel. (When an exception has been granted, an inventory record must be recorded in the Fixed Asset subsidiary and a record of the authorization kept on file.)

For all other equipment valued at less than $5,000, use code 20200 - Minor Equipment, unless a more specific code is available.

The following ancillary costs should also be capitalized:

  • Freight or excess charges on newly purchased equipment if charges exceed $25
  • All installation expenses
  • The cost of modifications that increase a piece of equipment's value by more than $5,000

For purchases acquired through a lease-purchase or installment payment arrangement, see section 02.12 [4] Miscellaneous Capital Outlay.

See Fiscal Policy 55.100 " Fixed Asset Accounting Policies" for more information and definition of Non-Expendable Personal Property, including capitalization threshold information.

A8011 Equipment

Equipment is defined as non-expendable personal property that is not otherwise categorized by a separate account code. Includes livestock for breeding, as draft animals, for dairy or beef production, for experiments or for instruction. (The costs of raising immature animals to maturity are treated as current operating expenses. For example see account codes 21055 - Feeds - Grains, 21056 - Feeds - Hay and Straw, 21057 - Feeds - Concentrates and 21008 - Animal Care.) (For purchases from non-proprietary funds see accounts 40101 - Equipment and 40102 - Livestock.)

A8012 Vehicles

Purchase of a motorized vehicle that is registered for road use. For vehicles not registered for road use or for non-motorized vehicles (i.e. trailers, lawn tractors or farm implements), use account code A8011 - Equipment. (For purchases from non-proprietary funds see account 40104 - Vehicles.)

A8014 Construction in Progress (Equip)

Expenditures during the fabrication period of a constructed item that will eventually be classified as equipment. At completion of fabrication, an adjustment is done to move the total cost to account code A8011 - Equipment. Do not use this code to purchase an inventory of supplies to be used on unspecified future projects. Also, do not use this code when fabricating equipment in an on-campus self-sustaining shop for transfer to another department. CIP is non-depreciable. (For purchases from non-proprietary funds see Account 40199 - Construction in Progress (Equipment).)

A8015 Vessels

Expenditures for the purchase of vessels, including any materials and supplies used in the improvement of the vessels themselves or equipment on board the vessel. A vessel is defined as a boat, ship or craft that is made to float or travel upon the water and is greater than 25 feet in length. It may or may not be powered by a marine engine. For anything less than 25 feet (e.g., canoes or rafts), use A8011 - Equipment . For docks and ramps see [2] Real Property. (For purchases from non-proprietary funds see account 40201 - Vessels.)

A8031 Museum Collections

Collection items that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more. Includes museum collection procurements and purchases of non-depreciable Library special collection items. Museum Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)

A8032 Works of Art & Historical Treasures

Artwork/historical treasures that are not permanently attached to buildings and that can be moved from one area to another (e.g., paintings) and the cost is $5000 or more per item. Works of Art & Historical Treasures are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)

A8033 Library Special Collections

Library special collections that cost $5000 or more. Library Special Collections are non-depreciable. (For purchases from non-proprietary funds see account 40103 - Artwork/Collection Items.)

A8042 Library Books (General)

Institutional library general collections of books, periodicals, films, tapes, slides and reference materials. Library Books - General are depreciable. (For purchases from non-proprietary funds see account 40190 - Library Purchases.)

[2] Real Property

All Real Property expenditures are to be charged to Unexpended Plant funds or Renewal and Replacement Funds (fund types 81 & 83) using the 4xxxx account codes, with the possible exception of expenditures for Improvements Other Than Buildings (IOTB's). The following accounts are used for recording the capitalization of real property either in the Net investment in plant fund 890000 or in the proprietary funds themselves depending on the asset's responsible unit's predominant funding source.

A8111 Buildings

This account code should be used to capitalize the expenditures for the purchase of buildings, or disbursements to contractors for the construction or improvement of buildings. Charges from the Physical Plant and other service activities for construction or improvements of buildings are also included. This code covers the following:

  • New building
  • Addition to existing building
  • Capital improvements

See Fiscal Policy 55.713 "Capitalization Thresholds - Additional Clarification" for additional guidance in distinguishing capital improvements from maintenance and repairs. (see account codes 235xx - Maintenance and Repairs). (See accounts 405xx for procurements.)

A8112 Construction in Progress (Building)

This account code should be used to capitalize the expenditures incurred during the construction of a building that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8111 - 'Buildings' at completion of the project. CIP is non-depreciable.

A8121 Land

This account code should be used to capitalize the expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an improvement other than a building or infrastructure. Land is not included in depreciable assets. (See accounts 403xx for procurements.)

A8123 Land Improvements (non-depreciable)

This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:

  • Excavation
  • Fill
  • Grading
  • Landscaping

(See account 40303 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

A8124 Land Improvements (depreciable)

This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and that deteriorate with use or the passage of time. Charges from the Physical Plant and other service activities for land improvements are also included. Examples include:

  • Parking Lots
  • Fencing and gates
  • Paths
  • Retaining Walls
  • Tennis Court
  • Athletic Field
  • Golf course

Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See account 40304 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

A8125 Construction in Progress (Land Imp)

This account code should be used to capitalize the expenditures incurred during the construction of land improvements that are not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to either A8123 - Land Improvements (Non-Depreciable) or A8124 - Land Improvements (Depreciable), at completion of the project. CIP is non-depreciable.

A8131 Improvement Other Than Buildings

This account code should be used to capitalize the expenditures for the installation or construction of Improvements Other Than Buildings (IOTBs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. IOTBs include the following:

  • Fountains
  • Bleachers
  • Dugouts
  • Goal posts
  • Scoreboards
  • Similar improvements not part of the land or building itself

Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). (See accounts 404xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

A8132 Construction in Progress (IOTB)

This account code should be used to capitalize the expenditures incurred during the construction of an IOTB that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8131 'Improvements Other Than Buildings' at completion of the project. CIP is non-depreciable.

A8141 Infrastructure

Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following:

  • Roads
  • Bridges/Culverts
  • Sidewalks/Curbs
  • Alleyways
  • Street lighting systems
  • Traffic lights/signs
  • Fire hydrant
  • Drainage systems
  • Gas/electric/fiber optic distribution systems
  • Tunnels and conduit systems
  • Water and sewer systems
  • Dams
  • Wells

(See accounts 407xx for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.

A8142 Construction in Progress (Infrastr)

This account code should be used to capitalize the expenditures incurred during the construction of an infrastructure asset that is not completed within an accounting cycle. Capitalized expenditures recorded as CIP should be re-classified to A8141 'Infrastructure' at completion of the project. CIP is non-depreciable.

[3] Accumulated Depreciation

A8511 Acc Dep-Equipment

(See associated asset account A8011 and depreciation expense account 80511.)

A8512 Acc Dep-Vehicles

(See associated asset account A8012 and depreciation expense account 80512.)

A8515 Acc Dep-Vessels

(See associated asset account A8015 and depreciation expense account 80515.)

A8542 Acc Dep-Library Books (General)

(See associated asset account A8042 and depreciation expense account 80542.)

A8611 Acc Dep-Buildings

(See associated asset account A8111 and depreciation expense account 80611.)

A8624 Acc Dep-Land Improvements

(See associated asset account A8124 and depreciation expense account 80624.)

A8631 Acc Dep-IOTBs

(See associated asset account A8131 and depreciation expense account 80631.)

A8641 Acc Dep-Infrastructure

(See associated asset account A8141 and depreciation expense account 80641.)

Ex003-02.40: Account Codes -- Accounts Payable (B0000-B0999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.41: Account Codes -- Salaries and Wages Payable (B1000-B1999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.42: Account Codes -- Notes Payable (B2000-B2999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.43: Account Codes -- Bonds Payable (B3000-B3999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.44: Account Codes -- Deposits (B4000-B4999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.45: Account Codes -- Deferred Income (B5000-B5999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.46: Account Codes -- Due to Other Funds/Other OUS Institutions (B6000-B7999)

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Account codes B6000 - B7999 are liability accounts that record amounts "due to" other funds within the same OUS institution (B6000 - B6999), or other OUS institutions and the Chancellor's Office (B7000 - B7999).

Many of the "due to" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.

[1] B6000 - Due From Other Funds

Used to record inter-fund loan amounts due to other funds within the same OUS institution.

B6001 Due to other Funds

Used to record amounts due to other funds within the same OUS institution.

[2] 

B7019 Liab Arch/Eng Planning

A "due-to" liability for amounts an institution owes the Chancellor's Office for loans from Chancellor's Office Facilities Division to pay for architectural and engineering plans

B7040 Due to other OUS Institutions

Due to other OUS Institutions

B7041 Short Term Cash Advances Payable

Short Term Cash Advances Payable

Ex003-02.50: Account Codes -- Control Accounts

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 04/15/2014

General

Currently being developed

Ex003-02.60: Account Codes -- Fund Balance

General

Currently being developed

Ex003-02.70: Account Codes -- Fund Additions (E0000-E9999)

General

A fund addition is a credit to the general ledger that bypasses the operating ledger. Fund additions are unusual and used in limited circumstances. Fund additions are typically used to: (1) record the moving of the equity and its corresponding asset or liability from one fund to another fund, and (2) offset an expenditure recorded in the operating ledger that should be recorded as an asset in the general ledger.

Examples of fund additions include moving funds from an auxiliary enterprise to a renewal and replacement reserve to save for future building repair or equipment replacement. The funds are moved through a fund deduction from the auxiliary enterprise funds and a fund addition to the renewal and replacement reserves. Fund additions and fund deductions flow through the general ledger without impacting the revenue and expenses of the operating ledger.

Ex003-02.80: Account Codes -- Fund Deductions

General

Currently being developed

Ex003-03: Program Codes Decision Tree

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 03/01/2002

Program Codes Decision Tree

Activity or responsibility: Dean or Department Head

Options:  Depends on the area of responsibility

  • A Dean who also teaches a class – Salary is split between INSTRUCTION and DEPARTMENTAL ADMINISTRATION according to the percentage of time spent on each function.
  • Department head receives an administrative stipend in addition to teaching a class – The portion of the salary that is administrative stipend must be charged 100% to DEPARTMENTAL ADMINISTRATION.  Regular salary is split between INSTRUCTION and DEPARTMENTAL ADMINISTRATION in accordance with the percent of time spent on each function.

Activity:  Take a trip

Options:  Depends on the Primary purpose of the trip

  • To present a paper on progress of sponsored research – RESEARCH (Sponsored dollars or cost share)
  • To present a paper regarding unsponsored research – INSTRUCTION AND DEPARTMENTAL RESEARCH.
  • To attend a conference for professional development that benefits department activities – DEPARTMENTAL ADMINISTRATION.
  • To meet with a potential sponsor to provide information – DEPARTMENTAL ADMINISTRATION.
  • Travel to look at a facility as part of the planning process for construction of new facilities – PHYSICAL PLANT OPERATIONS AND MAINTENANCE.
  • Meet with alumni or potential donors. This is fund raising.  Cost should be submitted directly to the OSU Foundation.

Activity:  Researcher on a federally funded project invites graduates of her department to dinner to recognize their work in the technical area of her project.

  • This is an alumni activity. Any request for reimbursement should be submitted directly to the OSU Foundation.

Activity:  Prepare and send handouts to Printing

Options:  Depends on the Primary purpose for the handouts.

  • If syllabi or other class materials for teaching or training activities of the university – INSTRUCTION.
  • If handouts to be distributed at University Training Days–GENERAL ADMINISTRATION.

Activity:  Purchase periodicals

Options:  Depends for whom the periodicals are purchased.

  • Periodicals to be located in the Valley Library or the Guinn Library at Hatfield Marine Science Center – LIBRARIES.
  • Periodicals to be located in a departmental library – DEPARTMENTAL ADMINISTRATION.

Activity:  Payment of telephone charges

Options:  Depends on the primary purpose for the telephone calls.

  • If long distance telephone charges can be identified to one specific activity or program, or can be reasonably prorated between programs or activities – RESEARCH, OTHER SPONSORED ACTIVITIES, INSTRUCTION
  • If the charges cannot be specifically identified to an activity or program or reasonably prorated – DEPARTMENTAL ADMINISTRATION.

Note:  All telephone unit and line charges are DEPARTMENTAL ADMINISTRATION

Activity: Clerical support

Options:  Depends on the primary purpose of the support.

  • Full time support to develop survey documents for a sponsored research project – RESEARCH.
  • Full time clerical support for development of instructional materials – INSTRUCTION
  • General clerical support for various departmental activities – DEPARTMENTAL ADMINISTRATION

Activity: Advertising and Public Relations

Options:  Depends on the primary purpose of the advertising.

  • If a researcher advertises for a technical writer to assist in writing the quarterly report to the agency that granted the funds – RESEARCH.
  • A college wants to put on a fair to display various research projects and activities being undertaken in the department, and will hire students to put together the displays – DEPARTMENTAL ADMINISTRATION.

Ex003-04: Capital Inventory Asset Codes

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2002
Revised: 09/23/2014

ASTY Code

Title

Allow Depr

Standard Life

Depr Code

AE AN EXPENDABLE ASSET N    
BA BLDG-AGRICULTURE Y 15 SL
BE BLDG-PHYSICAL EDUCATION Y 40 SL
BF BLDG-FAMILY STUDENT HOUSING Y 30 SL
BG BLDG-GEN ED,ADMIN,INSTR & RESEARCH Y 40 SL
BH BLDG-HEALTH SERVICE Y 40 SL
BI BLDG-INST SERVICES & PHYS PLANT Y 40 SL
BL BLDG-LIBRARY & MUSEUMS Y 40 SL
BM BLDG-MISC RENTALS Y 30 SL
BO BLDG-OTHER Y 40 SL
BP BLDG-PARKING Y 30 SL
BR BLDG-RESIDENCE & DINING HALLS Y 30 SL
BS BLDG-STUDENT ACTIVITIES Y 40 SL
CA BLMI-AGRICULTURE Y 15 SL
CE BLMI-PHYSICAL EDUCATION Y 20 SL
CF BLMI-FAMILY STUDENT HOUSING Y 20 SL
CG BLMI-GEN ED,ADMIN,INSTR & RESEARCH Y 20 SL
CH BLMI-HEALTH SERVICE Y 20 SL
CI BLMI-INST SERVICES & PHYS PLANT Y 20 SL
CL BLMI-LIBRARY & MUSEUMS Y 20 SL
CM BLMI-MISC RENTALS Y 20 SL
CO BLMI-OTHER Y 20 SL
CP BLMI-PARKING Y 20 SL
CR BLMI-RESIDENCE & DINING HALLS Y 20 SL
CS BLMI-STUDENT ACTIVITIES Y 20 SL
HG BLDA-GEN ED,ADMIN,INSTR & RESEARCH Y 50 SL
HL BLDA-LIBRARY & MUSEUMS Y 50 SL
IE INF/IOTB-ELECTRICAL DISTR SYSTEMS Y 20 SL
IN INF/IOTB-NATURAL GAS DISTR SYSTEMS Y 20 SL
IO INF/IOTB-OTHER Y 10 SL
IP INF/IOTB-PERS PROPERTY IN TUNNELS Y 10 SL
IR INF/IOTB-STREETS Y 15 SL
IS INF/IOTB-SEWER SYSTEMS Y 15 SL
IT INF/IOTB-TELECOMUNICATIONS SYSTEMS Y 15 SL
IU INF/IOTB-TUNNELS Y 20 SL
IW INF/IOTB-WATER DISTRIBUTION SYSTEMS Y 20 SL
JG BLMA-GEN ED,ADMIN,INSTR & RESEARCH Y 50 SL
JL BLMA-LIBRARY & MUSEUMS Y 50 SL
KG BLDB-GEN ED,ADMIN,INSTR & RESEARCH Y 23 SL
KL BLDB-LIBRARY & MUSEUMS Y 23 SL
LA LAND-NON DEPRECIABLE N    
LD LAND-DEPRECIABLE IMPROVEMENTS Y 15 SL
MG BLMB-GEN ED,ADMIN,INSTR & RESEARCH Y 23 SL
ML BLMB-LIBRARY & MUSEUMS Y 23 SL
NA NONEXP-ART/EXCEPTIONAL N    
NB NONEXP-LABORATORY Y 8 SL
NC NONEXP-CLASSROOM Y 8 SL
NE NONEXP-FARM EQUIPMENT Y 8 SL
NF NONEXP-FURNITURE/FIXTURE/FURNISHNGS Y 8 SL
NG NONEXP-GENERAL MACHINERY & TOOLS Y 8 SL
NH NONEXP-HOSPITAL/MEDICAL Y 5 SL
NI NONEXP-ATHLETIC & PE Y 7 SL
NK NONEXP-KITCHEN Y 7 SL
NL NONEXP-LIBRARY BOOKS & PERIODICALS Y 10 SL
NM NONEXP-MUSEUM N    
NN NONEXP-MUSICAL INSTRUMENTS Y 7 SL
NO NONEXP-OFFICE EQUIPMENT Y 8 SL
NP NONEXP-PRINTING (Electronic) Y 7 SL
NQ NONEXP-PRINTING (Mechanical) Y 11 SL
NR NONEXP-RADIO/RECRD/SLIDE/FILM & A/V Y 5 SL
NS NONEXP-ANIMALS Y 5 SL
NT NONEXP-COMPUTERS/PERIPHERALS Y 5 SL
NV NONEXP-AUTOS Y 5 SL
NW NONEXP-MARINE Y 10 SL
NX NONEXP-AUTOS (Used) Y 3 SL
NY NONEXP-TRUCKS Y 10 SL
NZ NONEXP-TRUCKS (Used) Y 7 SL
OG BLDC-GEN ED,ADMIN,INSTR & RESEARCH Y 20 SL
OL BLDC-LIBRARY & MUSEUMS Y 20 SL
PG BLMC-GEN ED,ADMIN,INSTR & RESEARCH Y 20 SL
PL BLMC-LIBRARY & MUSEUMS Y 20 SL
QG BLDD-GEN ED,ADMIN,INSTR & RESEARCH Y 15 SL
QL BLDD-LIBRARY & MUSEUMS Y 15 SL
RG BLMD-GEN ED,ADMIN,INSTR & RESEARCH Y 15 SL
RL BLMD-LIBRARY & MUSEUMS Y 15 SL
SG BLDE-GEN ED,ADMIN,INSTR & RESEARCH Y 10 SL
SL BLDE-LIBRARY & MUSEUMS Y 10 SL
TG BLME-GEN ED,ADMIN,INSTR & RESEARCH Y 10 SL
TL BLME-LIBRARY & MUSEUMS Y 10 SL

Ex003-05: Employee Class Codes

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 01/01/1999

This information is maintained outside the OSU system of administrative policy & procedure manuals by the Office of Human Resources.

Ex003-06: Recharge Activity Accounting Structure

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2007

diagram

Ex003-07: Internal vs. External Revenue

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2007

diagram

Ex003-08: Self-Sustaining Activity

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2007

  Fund Customer Base Primary Fee Book Activities Separate Fund and Index(es)?
 
Designated Operations (DO)          
-goods or services related to community education, & public service 05xxxx 80% or > external External non-credit instruction (field trips, international education); Community Education (non-credit workshops & seminars); Public Service (testing services) Yes
 
Service Center (SC)          
-goods or services provided to university academic community 09xxxx 80% or > internal Internal Motor Pool, Printing & Mailing, Telecom, Surplus Property Yes
 
Auxiliary Enterprise (AUX)          
-goods or services provided to students, faculty, and staff as individuals 1xxxxx external External Housing & Dining, Memorial Union, Athletics, Parking Yes
 

 

Ex003-09: Recharge Allowable Cost Matrix

 

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2007

  Designated Operations (DO) Service Center (SC) Department Cost Center (DCC) Auxiliary Enterprise (AUX)
All allowable direct costs:        
  Salaries & OPE Yes Yes Yes Yes
  Materials and supplies Yes Yes Yes Yes
  Minor equipment <$5,000 Yes Yes Yes Yes
  Equipment repairs & maintenance Yes Yes Yes Yes
  Travel Yes Yes Yes Yes
Department administrative costs < 15% of Revenue Yes No Yes
University overhead 8% No No 3%
Equipment depreciation/replacement No Yes No Yes
Building depreciation No No No Yes
Building operations & maintenance No Yes No Yes

Note: It is only allowable to add a market price adjustment to the calculation for external fees.

Ex003-10: Recharge Fee Calculation-Short Form

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 06/21/2007
Revised: 09/18/2014

  • This form template is meant to provide you with a starting point to calculate your fee costs.  Feel free to modify it to document the details of your calculation, if warranted.
  • It is the responsibility of Fee Originators to ensure that all formulas are accurate and correct before submitting cost support with fee proposals.
  • Labor costs can be calculated on an Annual or Monthly basis.  Be sure to accurately label which basis you are using and ensure that all other costs are calculated on the same basis.
  • When calculating labor costs determine how many hours or minutes per month the employee spends working on the activity.  Next, calculate the percentage of effort by dividing the hours/minutes worked by total productive hours/minutes of 130 hours or 7,800 minutes, respectively.

 

Downloadable Version (XLS File)

Ex003-11: Recharge Fee Calculation-Long Form

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 06/21/2007
Revised: 09/18/2014

  • This form template is meant to provide you with a starting point to calculate your fee costs.  Feel free to modify it to document the details of your calculation, if warranted.
  • It is the responsibility of Fee Originators to ensure that all formulas are accurate and correct before submitting cost support with fee proposals.
  • Labor costs can be calculated on an Annual or Monthly basis.  Be sure to accurately label which basis you are using and ensure that all other costs are calculated on the same basis.
  • When calculating labor costs determine how many hours or minutes per month the employee spends working on the activity.  Next, calculate the percentage of effort by dividing the hours/minutes worked by total productive hours/minutes of 130 hours or 7,800 minutes, respectively.

Downloadable Version (XLS File)

Ex003-12: External Funding Approval Matrix

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2007

Type of Revenue: OSU external funding sources (non-state legislative) Academic Year Fee Book Catalog, Schedule of Classes External Fee Book Individual Grant/Contract proposal, review Rental Agreement review Other review N/A
Student Tuition & staff rates X X          
Student Incidental Fees X X          
Study Resource Fees X X          
Class/lab fees   X          
Application Fee for Admission   X          
Matriculation Fee X X          
Advance Tuition Deposit   X          
Other student-related fees   X          
Residence Hall Room - students X            
Meal plans - students X            
Interest on overdue accounts X            
Library fines   X X        
New Student ID card fee   X          
Microfilming Doctoral Thesis   X          
International Prog service fee? Student?   X          
Individual research project cost       X      
Individual OSA cost & consulting services       X      
IPA's, editorships           X  
Payment for support service provided to non-OSU personnel           X  
Payment for support service provided to non-OSU space/building           X  
Unrestricted or restricted gift             X
Testing & Analytical services     X        
Parking permits & fines     X        
Fines for violation of campus regs     X        
Catering services     X        
Housing/meal plans - conferences     X        
Facilities use (Auxiliaries only)     X        
Instruction fees for self-support credit courses (Ecampus) X            
Lease/rental of OSU-owned space/bldg         X    
Sponsorship of OSU activity (i.e. conferences, symposiums, lectures)           X  
Conference/workshop registrations             X
Publication sales             X
Event ticket sales             X
Sales of residual research products             X

Ex003-13: Account Code Restrictions

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 08/01/2007
Revised: 07/23/2013

Specific Account Code Restrictions


See FIS 409

Fund Types
Description/Title
Fund begins with:
  11 12 13 2x 3x 34, 35 8x 9x
  E&G -SWPS Designated Op Service Ctr Auxiliary Grants/
contr
OSUF, gift Plant Agency
  00-03xxxx 05xxxx 09xxxx 1xxxxx B-Zxxxxx FS, Mxxxxx 8xxxxx 9xxxxx
  +Reference                
Revenue Acct Codes                  
01xxx student tuition & fees FIS 101-01 Int'l only        
03xxx gifts, grants, contracts FIS 102-05       gift only  
09xxx internal reimbursement FIS 1107-04          
                   
Expense Acct Codes                  
101xxx -105xx salary FIS 401    
10123 Sabbatical GCG 209-01A              
10207,10417,10507 Awards FIS 1402-13          
10251,10451 Cash Allowance FIS 1402-15      
106xx Graduate Assistants FIS 401-04      
109xx  OPE/fringe benefits FIS 402-01    
1095x fee remissions FIS 402-06      
2016x awards/prizes FIS 410-27        
20190 testing group incentive FIS 410-23        
22010 recurring phone GCG 205-07 approved only    
22013 cellular phone FIS 1402-03 restrictions - all fund types    
230xx utilities FIS 410-31   approved only    
233xx waste disposal GCG 205-08   approved only    
23502, 23511 bldg mtce GCG 205-09      
23503, 23512 grounds mtce GCG 205-09        
23522 mtce matls (use for bldg only)        
2353x custodial GCG 205-09        
24150 land rentals GCG 205-10   approved only    
24151 bldg rentals GCG 205-10   approved only    
24520 security service            
24612 advertising public relations          
247xx construction type              
24750 Shared expense- Auxiliary                
2490x designated op, SC support FIS 801-11            
25140 research subjects FIS 410-23          
280xx, 281xx, 282xx assessments FIS 503        
28602 - 28606 conference FIS 410-21   approved only    
28610 entertainment GCG 205-14          
28611 interdepartmental refreshment FIS 410-07          
28612 hosting groups & guests FIS 410-05      
28613 public relations/fund raising FIS 410-05          
28620, 2863x participant support FIS 410-32 restrictions Int'l only        
38xxx transfers to Or State Agency (SELP only) rare     rare        
3991x, 3992x subcontracts GCG 205-20              
40101 equipment FIS 601          
4011x leases FIS 502-02       approved only    
40190 library books FIS 607-02 library only         library only    
40199 equip under construction FIS 601 must be $0 at year-end    
403xx land and land improvements FIS 603              
404xx IOTB's FIS 603              
405xx Buildings FIS 603              
406xx Capitalized Expenses FIS 603              
407xx Infrastructure FIS 603              
51xxx, 52xxx scholarships FIS 410-11         PELL only    
53xxx Grants-In-Aid FIS 410-11       Athletics   Athletics    
55xxx participant support FIS 410-32 restrictions Int'l only        
59xxx other student aid FIS 410-13       ASOSU      
6xxxx items for resale FIS 1403-04            
70003 design ops adm FIS 1403-03              
70005 F&A (IC) recovery FIS 900              
79xxx Service credit FIS 1107-03            
80xxx Depreciation Expense FIS 607-02          
9xxxx transfers FIS 413 special restrictions    

v = ok to use this funding source---however, individual grant restrictions take precedence if 3x "grants"

  (shaded) = use of account code or for this purpose not allowed on this funding source

Use Fiscal Operations Manual FIS 409 and those in "+ References" column for more detailed information.

  • xxxDBR Deans reserve funds --- No income except Resource Fees. No expenses; transfers only
  • 001145 fund with RERF $ -- only approved research equipment/minor equipment purchases. No facilities costs
  • 0012xx & 0013xx Special Project Funds - generally budgeted funds only, no external revenue
  • 005xxx E & G and 03xxxx state-wide Cost Share funds have special restrictions. See GCG Manual 212
  • 03xxxx state-wide public service funds (AES, Ext, FRL) with Federal $ should use 3x "grants" column.
  • 802xx BUC funds - only research facility upgrades and repairs; no equipment or non-research facility costs
  • 83xxxx & 84xxxx Reserve Funds -- expenditures not allowed

Always watch the Program Code attached to the Index for placement of the appropriate expense.

Ex003-14: e-Commerce Incident Report

 

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 06/30/2008

e-Commerce Incident Report

In the event of a possible credit card data compromise: isolate but do not alter affected data, machines, and systems; notify Business Affairs immediately; and complete the following information for NOVA Information Systems.

Merchant Name:  

Merchant ID #:

Date of Incident:


What is the transaction date range associated with the compromise accounts?

What credit card data was compromised? 

How did the compromise occur? 

What are the compromised systems?

Has all possible evidence been preserved?

How many credit cards were involved?

Were officials notified, and if so, which department/agency?

What software and what version are you running? 

Are you PCI Compliant?

Was your system storing track 1 or track 2 data? 

Was your system storing CVV/CVC 2 data? 

What steps have been taken to remediate the risk/vulnerabilities?

Actions Taken:
Actions Pending:
Contact Information: 

Bank Use Only:
MCC:
BIN/ICA:

Ex003-15: e-Signature Authentication Assurance Levels

 

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 06/30/2008

 

Excerpt from OMB E-Authentication Guidance for Federal Agencies; memorandum dated December 16, 2003.

Description of Assurance Levels

This guidance describes four identity authentication assurance levels for e-government transactions. Each assurance level describes the agency’s degree of certainty that the user has presented an identifier (a credential5 in this context) that refers to his or her identity. In this context, assurance is defined as 1) the degree of confidence in the vetting process used to establish the identity of the individual to whom the credential was issued, and 2) the degree of confidence that the individual who uses the credential is the individual to whom the credential was issued. The four assurance levels are:

  • Level 1: Little or no confidence in the asserted identity’s validity.
  • Level 2: Some confidence in the asserted identity’s validity.
  • Level 3: High confidence in the asserted identity’s validity.
  • Level 4: Very high confidence in the asserted identity’s validity.

Potential Impact Categories: To determine the appropriate level of assurance in the user’s asserted identity, agencies must assess the potential risks, and identify measures to minimize their impact. Authentication errors with potentially worse consequences require higher levels of assurance. Business process, policy, and technology may help reduce risk. The risk from an authentication error is a function of two factors:

  1. potential harm or impact, and
  2. the likelihood of such harm or impact.

Categories of harm and impact include:

  • Inconvenience, distress, or damage to standing or reputation
  • Financial loss or agency liability
  • Harm to agency programs or public interests
  • Unauthorized release of sensitive information
  • Personal safety
  • Civil or criminal violations.

Required assurance levels for electronic transactions are determined by assessing the potential impact of each of the above categories using the potential impact values described in Federal Information Processing Standard (FIPS) 199, “Standards for Security Categorization of Federal Information and Information Systems.” The three potential impact values are:6

  • Low impact
  • Moderate impact
  • High impact.

The next section defines the potential impacts for each category. Note: If authentication errors cause no measurable consequences for a category, there is “no” impact. Determining Potential Impact of Authentication Errors:

Potential impact of inconvenience, distress, or damage to standing or reputation:

  • Low—at worst, limited, short-term inconvenience, distress or embarrassment to any party.
  • Moderate—at worst, serious short term or limited long-term inconvenience, distress or damage to the standing or reputation of any party.
  • High—severe or serious long-term inconvenience, distress or damage to the standing or reputation of any party (ordinarily reserved for situations with particularly severe effects or which affect many individuals).

Potential impact of financial loss:

  • Low—at worst, an insignificant or inconsequential unrecoverable financial loss to any party, or at worst, an insignificant or inconsequential agency liability.
  • Moderate—at worst, a serious unrecoverable financial loss to any party, or a serious agency liability.
  • High—severe or catastrophic unrecoverable financial loss to any party; or severe or catastrophic agency liability.

Potential impact of harm to agency programs or public interests:

  • Low—at worst, a limited adverse effect on organizational operations or assets, or public interests. Examples of limited adverse effects are: (i) mission capability degradation to the extent and duration that the organization is able to perform its primary functions with noticeably reduced effectiveness, or (ii) minor damage to organizational assets or public interests.
  • Moderate—at worst, a serious adverse effect on organizational operations or assets, or public interests. Examples of serious adverse effects are: (i) significant mission capability degradation to the extent and duration that the organization is able to perform its primary functions with significantly reduced effectiveness; or (ii) significant damage to organizational assets or public interests.
  • High—a severe or catastrophic adverse effect on organizational operations or assets, or public interests. Examples of severe or catastrophic effects are: (i) severe mission capability degradation or loss of to the extent and duration that the organization is unable to perform one or more of its primary functions; or (ii) major damage to organizational assets or public interests.

Potential impact of unauthorized release of sensitive information:

  • Low—at worst, a limited release of personal, U.S. government sensitive, or commercially sensitive information to unauthorized parties resulting in a loss of confidentiality with a low impact as defined in FIPS PUB 199.
  • Moderate—at worst, a release of personal, U.S. government sensitive, or commercially sensitive information to unauthorized parties resulting in loss of confidentiality with a moderate impact as defined in FIPS PUB 199.
  • High—a release of personal, U.S. government sensitive, or commercially sensitive information to unauthorized parties resulting in loss of confidentiality with a high impact as defined in FIPS PUB 199.

Potential impact to personal safety:

  • Low—at worst, minor injury not requiring medical treatment.
  • Moderate—at worst, moderate risk of minor injury or limited risk of injury requiring medical treatment.
  • High—a risk of serious injury or death.

The potential impact of civil or criminal violations is:

  • Low—at worst, a risk of civil or criminal violations of a nature that would not ordinarily be subject to enforcement efforts.
  • Moderate—at worst, a risk of civil or criminal violations that may be subject to enforcement efforts.
  • High—a risk of civil or criminal violations that are of special importance to enforcement programs.

Determining Assurance Level

Compare the impact profile from the risk assessment to the impact profiles associated with each assurance level, as shown in Table 1 below. To determine the required assurance level, find the lowest level whose impact profile meets or exceeds the potential impact for every category analyzed in the risk assessment (as noted in step 2 below).

Table 1 – Maximum Potential Impacts for Each Assurance Level

 
Assurance Level Impact Profiles
Potential Impact Categories for Authentication Errors
1
2
3
4
Inconvenience, distress or damage to standing or reputation
Low
Mod
Mod
High
Financial loss or agency liability
Low
Mod
Mod
High
Harm to agency programs or public interests
N/A
Low
Mod
High
Unauthorized release of sensitive information
N/A
Low
Mod
High
Personal Safety
N/A
N/A
Low
Mod-High
Civil or criminal violations
N/A
Low
Mod
High

 

Assurance Levels and Risk Profiles: Descriptions and Examples

Level 1 Little or no confidence exists in the asserted identity. For example, Level 1 credentials allow people to bookmark items on a web page for future reference.

Examples:

  • In some instances, the submission of forms by individuals in an electronic transaction will be a Level 1 transaction: (i) when all information is flowing to the Federal organization from the individual, (ii) there is no release of information in return, and (iii) the criteria for higher assurance levels are not triggered. For example, if an individual applies to a Federal agency for an annual park visitor's permit (and the financial aspects of the transaction are handled by a separate contractor and thus analyzed as a separate transaction, the transaction with the Federal agency would otherwise present minimal risks and could be treated as Level 1.
  • A user presents a self-registered user ID or password to the U.S. Department of Education web page, which allows the user to create a customized “My.ED.gov” page. A third party gaining unauthorized access to the ID or password might infer personal or business information about the individual based upon the customization, but absent a high degree of customization however, these risks are probably very minimal.
  • A user participates in an online discussion on the whitehouse.gov website, which does not request identifying information beyond name and location. Assuming the forum does not address sensitive or private information, there are no obvious inherent risks.

Level 2 On balance, confidence exists that the asserted identity is accurate. Level 2 credentials are appropriate for a wide range of business with the public where agencies require an initial identity assertion (the details of which are verified independently prior to any Federal action).

Examples:

A user subscribes to the Gov Online Learning Center (www.golearn.gov). The site’s training service must authenticate the person to present the appropriate course material, assign grades, or demonstrate that the user has satisfied compensation-or promotion-related training requirements. The only risk associated with this transaction is a third party gaining access to grading information, thereby harming the student’s privacy or reputation. If the agency determines that such harm is minor, the transaction is Level 2.

  • A beneficiary changes her address of record through the Social Security web site. The site needs authentication to ensure that the entitled person’s address is changed. This transaction involves a low risk of inconvenience. Since official notices regarding payment amounts, account status, and records of changes are sent to the beneficiary’s address of record, it entails moderate risk of unauthorized release of personally sensitive data. The agency determines that the risk of unauthorized release merits Assurance Level 2 authentication.
  • An agency program client updates bank account, program eligibility, or payment information. Loss or delay would significantly impact him or her. Errors of this sort might delay payment to the user, but would not normally result in permanent loss. The potential individual financial impact to the agency is low, but the possible aggregate is moderate.
  • An agency employee has access to potentially sensitive personal client information. She authenticates individually to the system at Level 2, but technical controls (such as a virtual private network) limit system access to the system to the agency premises. Access to the premises is controlled, and the system logs her access instances. In a less constrained environment, her access to personal sensitive information would create moderate potential impact for unauthorized release, but the system’s security measures reduce the overall risk to low.

Level 3 — Level 3 is appropriate for transactions needing high confidence in the asserted identity’s accuracy. People may use Level 3 credentials to access restricted web services without the need for additional identity assertion controls.

Examples:

  • A patent attorney electronically submits confidential patent information to the US Patent and Trademark Office. Improper disclosure would give competitors a competitive advantage.
  • A supplier maintains an account with a General Services Administration Contracting Officer for a large government procurement. The potential financial loss is significant, but not severe or catastrophic, so Level 4 is not appropriate.
  • A First Responder accesses a disaster management reporting website to report an incident, share operational information, and coordinate response activities.
  • An agency employee or contractor uses a remote system giving him access to potentially sensitive personal client information. He works in a restricted-access Federal office building. This limits physical access to his computer, but system transactions occur over the Internet. The sensitive personal information available to him creates a moderate potential impact for unauthorized release.

Level 4 — Level 4 is appropriate for transactions needing very high confidence in the asserted identity’s accuracy. Users may present Level 4 credentials to assert identity and gain access to highly restricted web resources, without the need for further identity assertion controls.

Examples:

  • A law enforcement official accesses a law enforcement database containing criminal records. Unauthorized access could raise privacy issues and/or compromise investigations.
  • A Department of Veteran’s Affairs pharmacist dispenses a controlled drug. She would need full assurance that a qualified doctor prescribed it. She is criminally liable for any failure to validate the prescription and dispense the correct drug in the prescribed amount.
  • An agency investigator uses a remote system giving her access to potentially sensitive personal client information. Using her laptop at client worksites, personal residences, and businesses, she accesses information over the Internet via various connections. The sensitive personal information she can access creates only a moderate potential impact for unauthorized release, but her laptop’s vulnerability and her non-secure Internet access raise the overall risk.

5 A credential is defined as: an object that is verified when presented to the verifier in an authentication transaction.

6 For the purposes of this document, the impact value not applicable may apply to the categories of harm.

Ex003-16: Proposal for Use of e-Signature

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 06/30/2008

Dowloadable document

 

Proposal for Use of e-Signature

 

Requesting Unit: ______________________________________________________________

Electronic Transaction Description: _______________________________________________

Attach results of e-Authentication Risk and Requirements Assessment (eRA reports) for specific transaction(s).

Application Detail Report Issues Report
Application Information Report Risk Analysis Report
Application Risk Tolerance Criteria Report Transaction Level Summary Report
Transaction Summary Report User Role Level Summary Report
Risk Identification Report  

 

Describe electronic authentication method for this transaction:

Describe how the electronic authentication method meets the risks of the Potential Impact/Assurance identified:

Describe any data integrity, audit, or archive requirements for this transaction, and how they will be met:

Describe any security or access control requirements, and how they will be met:

OSU Unit Proposer Signature & Date: _________________________________________________

OSU Records Custodian Remarks (approved/disapproved)

OSU Records Custodian Signature & Date: _____________________________________________

OSU Legal Council Signature & Date (if required/requested): ______________________________

OSU CISO or IT Representative Signature & Date: ______________________________________

Ex003-17: External Receipts Account Code Guidance

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 11/03/2008

 

Guidance on Account Codes to Use for Deposit of Non-Student Cash Receipts

The General Rule:

  • 06xxx account codes are used when OSU performs a service or sells a product
  • 08xxx account codes are used when no services were provided for the receipt of the revenue

Below are specific transactions that are not easily recognized by account code title or description:

This list does not include revenue generating activity for which were is a specific account code, such as testing services, rental of facilities.

  Why Cash was Received Cash Received From Account Code Account Code Title Comments/Fund Restrictions
* The transactions below are known as a "Reduction of Expense."
1* Goods were returned Retail company Same as original expense   Included original "I" doc on deposit.
2* Discount or rebate after the sale Retail company Same as original expense   Included original "I" doc on deposit
3* Refund of overpayment Retail company Same as original expense   Included original "I" doc on deposit.
4* Guaranteed delivery time missed Overnight carrier 22505 Express Mail Included original "I" doc on deposit.
5* Conference registration cancelled; conference not attended Conference organizer Same as original expense   Include original "I" doc on deposit.
6* Travel expense paid (see footnote below) Company/organization that "sponsored" the travel Same as original expense   Include original "I" doc on deposit.
  The revenue below is from sales, services or other.
7 Book and reference material sales Individual or company 06013 General Books/Publications  
8 Class packet sales OSU Bookstore 06002 Sales  
9 Insurance claim Insurance company 08001 Miscellaneous Other  
10 Internship income Company or non-profit 03220 Commercial contract Must be a specific agreement and set up as restricted fund. Contact OPAA.
11 Late return of equipment or lost locker key fee Individual 06201 Fines  
12 Lease of OSU building space Company or govt entity 06727 Lease Income A long-term (1 year or more).
13 Non-credit workshop/seminar registration Attendee 06410 WOrkshops: Non-credit Income Use this acct code also for refunds of workshop registration fees.
14 Patronage Dividends Co-op 08001 Miscellaneous Other  
15 Rental of OSU Housing Individual 06723 Rental Income/Facilities Use Month-to-month or daily rental.
16 Rental of OSU space Company or non-profit 06723 Rental Income/Facilities Use Month-to-month or daily rental.
17 SAIF reimbursement SAIF/EAIP 08008 Reimb. from Outside Entities  
18 Scrap (metal) sale Scrap yard 06983 Recycled Material Sales Surplus sales (non-scrap) are to go through OSU Business Services, not sold by the department.
19 Senior Project Income Company or non-profit 03621 Commercial gift Place on M2xxxx gift funds.
20 Sponsor of specific event, workshop, or activity Company or non-profit 06495 Sponsorship Income Support only; the sponsor is not receiving a product or service in return. Not a gift; do not place on M2xxxx gift fund or grants.
21 Student group support from external sources Company or non-profit 06901 Miscellaneous Sales and Service Income Agency funds only.
22 Attendee-paid meals Individual 08001 Miscellaneous Other Revenues Specific college recognization event Agency funds only; See FIS 102-09.
23 Support from an external entity for cost connected with editorships Non-profit organization 03230 Foundation, Associations, and Societies Place on the fund specifically established for this purpose.
24 Provide office support for program-related non-profit Non-profit organization 06901 Miscellaneous Sales and Service Income Examples: 4-H Leaders Assn and Master Gardner for Extension.
25 Use of OSU equipment or lab Company or non-profit 06303 Laboratory Use Fees  
26 Visiting scholar or professor support for supplies, telecommunications Educational institution 06398 Miscellaneous Fees Place on dept instruction index if no agreement. If agreement, a specific fund should be established and an 03xxx acct code will be used.

Footnotes

  • Match revenue to expenses - use the same Index for both.
  • No non-OSUF external revenue deposits in FSxxxx, FExxxx, 438xxxx funds. OSU Foundation deposits only.
  • No non-ARF external revenue deposits in FAxxxx funds. Agricultural Research Foundation deposits only.
  • 06xxx and 08xxx revenue should not be placed on restricted grant & contract funds.
  • Travel expenses paid by an outside entity (#6 above) can not be deposited on restricted grants & contract funds. See FIS 102-08 for instructions.
  • Normally revenue should not be placed in Special Project Funds. Contact Financial Acctg unit in Business Affairs for exception, such as insurance claims.
  • Be as specific as possible when choosing a revenue account code. If possible, avoid miscellaneous codes.
  • Determine what Account Code to Use.

Ex003-18: Fund Reconciliation Responsibility by Fund

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 01/01/2009

OSU Fund Reconciliation Responsibilities

FUND
FUND Title or Type
Responsible College/Unit
Business Center
001100 ZAR - OSU General Fund Operations Business Affairs, except shown below  
001100 ZAR - OSU General Fund Operations Facilities - Acct A3154  
001100 ZAR - OSU General Fund Operations Facilities - Acct A4010  
001100 ZAR - OSU General Fund Operations Facilities - Acct A5003  
001100 ZAR - OSU General Fund Operations Facilities - Acct B0190  
001110 QBA - Accounts Payable Mgmt Fund Business Affairs/Accts Payable  
001115 ZAR - Technology Resource Fee (TRF) IS & Individual Departments Univ Admin BC
001120 QBA - Dir Bus Affairs Mgmt Fund Business Affairs/Student Fince  
001130 ZAR - General Accountg Mgmt Fund Business Affairs/Student Fince  
001131 ZAR - Yr End Summer Rev Mgmt Fund Budget Office & Business Affairs  
001140 QBA - Payroll Mgmt Fund Business Affairs/Payroll  
001145 ZAR - Equipment Allocation Fund Rsch Office & Individual colleges  
001151 INT - International Ed OUS International Prog Univ Admin BC
001171 MSA - Pre-College Programs Ops Student Services Univ Admin BC
001184 RSG - Sea Grant Seafd Mar Adv Research Centers/Institutions Univ Admin BC
001221 VMD - Vet Med Research VMAIL SF Veterinary Medicine Health Sci BC
001222 VDL - Vet Diagnostic Lab Opertn Veterinary Medicine Health Sci BC
001223 VTH - Vet Teaching Hospital Opertn Veterinary Medicine Health Sci BC
001224 VMD - Vet Med Special Projects Fund Veterinary Medicine Health Sci BC
001231 FOR - Forestry Special Project Fund Forestry  
001241 CLA - Liberal Arts Special Projects Liberal Arts Arts & Sciences BC
001251 SCI - Science Special Project Fund Science Arts & Sciences BC
001261 OAS - Gap Funds COAS  
001262 OAS - Ocean/Atmos Special Projects COAS  
001263 OAS - COAS Computing Services COAS  
001301 ENG - Engineering Special Projects Engineering Business & Engr BC
001321 HHS - Health/Human Sci Special Proj HHS Health Sci BC
001401 ZAR - OUS System-Wide Gen Fund Ops Budget Office Univ Admin BC
001501 AAR - Sustainbl Rural Comm Initiatv Agricultural Science  
001502 RDR - Comp/Genome Biology Initiatv Research Centers/Institutions Univ Admin BC
001503 RDR - Water/Watersheds Initiative Research Centers/Institutions Univ Admin BC
001504 SGO - Ecosystem Informatics Intiatv Science Arts & Sciences BC
001505 EBE - Subsurface Biosphere Initiatv Engineering Business & Engr BC
001506 HHS - Ctr/Healthy Aging Research HHS Health Sci BC
0016xx Engineering OMI funds Engineering Business & Engr BC
0018xx LCB - OSU Cascades  Cascades campus Univ Admin BC
001998 ZAR - Deposits - Genl Operations Business Affairs/Bursar, except below  
001998 ZAR - Deposits - Genl Operations Business Srvs - Acct B4914 plans  
001998 ZAR - Deposits - Genl Operations Facilities - Acct B4001 Key Shop  
001998 ZAR - Deposits - Genl Operations Forestry - Acct B4003 keys  
005001 ZAR - CS National Sci Fdn Business Affairs/OPAA  
005002 ZAR - CS PNW GRA Fee Rem Budget Office & BA/OPAA  
005xxx Cost Share (E&G) individual Departments  
006xxx Engineering ETIC funds Engineering Business & Engr BC
006xxx ETIC funds (non-Engr) Individual Departments  
008121 JIS - D/D Campbell Libry Endwd Chr Library Univ Admin BC
008151 RDR - S/F Stewart Gene Res Endw Chr Research Centers/Institutions Univ Admin BC
008152 AMM - Marine Mammal Endow Match Agricultural Science  
008153 RDR - Linus Pauling End Ch Match Research Centers/Institutions Univ Admin BC
008154 RMS - Markham Endow Director Match Research Centers/Inst (HMSC)  
008211 AGD - Ott Endow Poultry Sci Instr Agricultural Science  
008212 AGD - Jacobsroot End Prof Match Agricultural Science  
008213 AGD - NorWest Endow Prof Match Agricultural Science  
008214 AGD - Bag-Fraz Endow Prof Match Agricultural Science  
008215 AGD - P.C. Berger Endow Prof Match Agricultural Science  
008216 AGD - Hyslop Professorship Endow Agricultural Science  
008231 FOR - Richardson Forestry Endowment Forestry  
008232 FOR - Starker Cameron Endowed Chair Forestry  
008233 FOR - Richardson Chair 1 Match Forestry  
008234 FOR - Richardson Chair 2 Match Forestry  
008235 FOR - Richardson Chair 3 Match Forestry  
008241 CLA - Horning Humanities Endwd Chr Liberal Arts Arts & Sciences BC
008242 CLA - English Endowed Professor Liberal Arts Arts & Sciences BC
008243 CLA - Hundere Philosophy Endwd Chr Liberal Arts Arts & Sciences BC
008251 SMB - Pernot Endw Prof Microbiology Science Arts & Sciences BC
008252 SZO - Valley Marine Bio Endwd Chr Science Arts & Sciences BC
008253 SZO - Rice Endow Syst Entomology Science Arts & Sciences BC
008261 OAS - Rohm Ocean Endowed Chair COAS  
008271 BUS - Sara Hart Kimball Endwd Chr Business Business & Engr BC
008272 BUS - Family Business Prg Endowment Business Business & Engr BC
008301 EMM - Boeing Mech Engr Endowed Prof Engineering Business & Engr BC
008302 ECC - Construction Ed Endow Match Engineering Business & Engr BC
008303 EMM - Welty Professorship Endow Mtc Engineering Business & Engr BC
008304 ECB - L. Pauling Chem Engr Endow Engineering Business & Engr BC
008311 HHS - Knudson Fam Policy Endowed Ch HHS Health Sci BC
008312 HHS - Petersen Geront Chair Match HHS Health Sci BC
010000 TCE - Summer Session Ecampus Univ Admin BC
013000 HRIS Pay Deferral Fund Business Affairs/Payroll  
013001 SEIU Deferred Pay Business Affairs/Payroll  
0160xx Continuing Ed funds Ecampus Univ Admin BC
0165xx International Progam funds International Prog Univ Admin BC
0300xxx AGA - Ag Exp Station  Agricultural Science  
030xxx Cost Share (AES) Individual Departments  
0340xx TEX - Extension Svc  Extension Service Univ Admin BC
0341xx Extension County funds Extension units Univ Admin BC
0343xx TEX - EXT Smith/Lever funds Extension Service Univ Admin BC
034xxx Cost Share (Extension) Individual Departments Univ Admin BC
037xxx FOR - Forest Res Lab funds Forestry  
037xxx Cost Share (FRL) Individual Departments  
05xxxx Designated Operating funds Individual Departments  
060005 ACS - Wheat Research Endwmnt Income Agricultural Science  
060007 ZAR - Helene H Marshall Endow Inc Finance & Admin Univ Admin BC
060008 ZAR - OSU Discretionary Gifts Finance & Admin Univ Admin BC
060009 ZAR - Klopfenstein Endow Fund Inc Finance & Admin Univ Admin BC
060010 ZAR - Lucile C Foster Schol Finance & Admin Univ Admin BC
060011 ZAR - Mary J L Mcdonald Fellow Finance & Admin Univ Admin BC
060012 RDR - H H Wakeham Schol Research Centers/Institutions Univ Admin BC
060013 ZAR - EA Silver Endow Earnings Finance & Admin Univ Admin BC
065xxx Invention Funds Individual Departments  
066xxx Invention Funds Individual Departments  
067xxx Tech transfer royalties Research Office/Tech Transfer Univ Admin BC
069980 Compensated Absences Accrual Fund Business Affairs/FAA  
090004 JIS - Telephone Switch Svc Information Services Univ Admin BC
090008 QBA - Campus ID System Business Affairs/ID Center Univ Admin BC
090009 RDR - Laboratory Animal Serv Research Centers/Institutions Univ Admin BC
090015 JIS - Inter-Institute Telecomm Net Information Services Univ Admin BC
090016 JIS - Captl Center Network Svcs Information Services Univ Admin BC
090017 JIS - Inter-Institute Rev-Based Ops Information Services Univ Admin BC
090018 JIS - Desktop Support Services Information Services Univ Admin BC
090019 JIS - ATLAS Operations Information Services Univ Admin BC
090020 JIS - Adv Media Presentation Svcs Information Services Univ Admin BC
090021 RDR - Mass Spec Service Ctr Research Centers/Institutions Univ Admin BC
090212 AMM - Marine Mammal Inst Vessels Agricultural Science  
090221 VMD - Animal Isolation Lab Veterinary Medicine Health Sci BC
090235 FOR - Quant Science LAN Service Forestry  
090250 SCI - Software Licensing Science Arts & Sciences BC
090254 SCH - Chemistry Stores Science Arts & Sciences BC
090259 SST - Statistical Services Science Arts & Sciences BC
090372 QBS - OSU Motor Pool Business Services  
090373 QBS - Surplus Property Business Services  
090374 QBS - Printing and Mailing Business Services  
095013 ZAR - DAS Assessment Clearing Business Affairs/FAA  
095217 QBA - Payroll Clearing Business Affairs/Payroll  
095409 QBA - Affiliated Foundations Clrg Business Affairs/Bursar  
095455 RTT - Tech Transfer Clearing Research Office/Tech Transfer  
095466 QBA - Indirect Costs Clearing Budget Office and OPAA  
095467 QBA - Undistr GRA/GTA Fee Rem Ac Yr Business Affairs/Payroll  
095468 QBA - Undistr GRA/GTA Fee Rem Summ Business Affairs/Payroll  
095469 QBA - FIS Institution Clearing Business Affairs/Accts Payable  
095491 ZAR - HRIS No Pay Default Clearing Business Affairs/Payroll  
095601 QBA - Procurement Card Clearing Business Affairs/Accts Payable  
095860 HRIS Net Payroll Clearing Business Affairs/Payroll  
095870 HRIS Fringe Payroll Clearing Business Affairs/Payroll  
095880 Sale of Asset-Undist Inc Clearing Business Services  
101xxx MHD - Housing and Residence  Housing/Dining  
102xxx MHD - University Cooperative Housg Housing/Dining  
103xxx MHD - Orchard Court Housing Housing/Dining  
103002 FOR - Forestry Dwelling Rental Forestry  
103004 RMS - HMSC Housing HMSC  
103008 MHD - Family Hsg  Housing/Dining  
104001 MHD - College Inn  Housing/Dining  
110101 MSA - Child Care Center Student Affairs  
110102 MSA - Intercultural Student Resrcs Student Affairs  
110108 MUN - MU Major Project Fund Student Affairs/Memorial Union  
11011x MUN - Student Fees Memorial Union Student Affairs/Memorial Union  
110200 MUN - MU Retail Food Services Student Affairs/Memorial Union  
110801 LCB - Student Activities - Cascades Cascades campus Univ Admin BC
110998 ZAR - Deposits - Stdnt Ctrs/Activ Student Affairs/Memorial Union  
120xxx YIA - Intercollegiate Athletics Athletics  
130xxx MSH - Student Health Services Student Health Service  
133301 PHR - SHS Pharmacy Pharmacy Health Sci BC
140xxx QFS - Parking Facilities/Parking Services  
150001 RMS - HMSC Bookstore HMSC  
190003 QCS - LaSells Stewart Center Conference Services  
190004 QCS - Conference Services Conference Services  
191102 DAA - Prof Faculty Leadership Assoc Academic Affairs Univ Admin BC
191221 JIS - Library Document Services Information Services Univ Admin BC
191231 JIS - WIN Network Information Services Univ Admin BC
191232 JIS - WIN Program Information Services Univ Admin BC
191401 TEX - EXT Morrow Co Facility Lease Extension Service Univ Admin BC
191601 MUN - MU Mail Boxes Student Affairs/Memorial Union  
1921xx AGA - Exper Stn Houses  Agricultural Science  
192150 AFC - Food Innovation Cntr Rental Agricultural Science  
192151 AGS - Astoria Rentals Agricultural Science  
192601 OAS - Ship Operations Clothing COAS  
193402 HHS - Locker Room Service HHS Health Sci BC
193403 HHS - Faculty/Staff Fitness HHS Health Sci BC
194001 QFA - AssocOfficeProfessionals(Aux) Finance & Admin Univ Admin BC
199995 ZAR - Aux Enterprises Management Fd Business Affairs/Payroll  
199997 ZAR - Cascade Incidental Fees Clear Student Affairs & Budget Office  
199999 ZAR - Incidental Fees Clearing-OSU Student Affairs & Budget Office  
435010 OSUF Reimbursement Clearing Budget Office  
438121 JIS - D/D Campbell Libry Endwd Chr Information Services Univ Admin BC
438151 RIP - S/F Stewart Gene Res Endw Chr Research Centers/Institutions Univ Admin BC
438152 AMM - Marine Mammal Endow Fndtn Int Agricultural Science  
438153 RDR - LPI Endowed Chr Adm -Fnd Int Research Centers/Institutions Univ Admin BC
438154 RMS - Markham End Directr Fndtn Int Research Centers/Institutions Univ Admin BC
438211 AGD - Ott Endow Poultry Science Agricultural Science  
438212 AGD - Jacobsroot End Prof Fndtn Int Agricultural Science  
438213 AGD - NorWest Endow Prof Fndtn Int Agricultural Science  
438214 AGD - Bag-Fraz Endw Prof Fndtn Int Agricultural Science  
438215 AGD - P. C. Berger End Fndtn Int Agricultural Science  
438216 AGD - Hyslop End Prof Fndtn Int Agricultural Science  
438231 FOR - Richardson Forestry Endowment Forestry  
438232 FOR - Starker Cameron Chr McD Forst Forestry  
438233 FOR - Richardson Chair 1 Fndtn Int Forestry  
438234 FOR - Richardson Chair 2 Fndtn Int Forestry  
438235 FOR - Richardson Chair 3 Fndtn Int Forestry  
438241 CLA - Horning Humanities Endwd Chr Liberal Arts Arts & Sciences BC
438242 CLA - English Endowed Professor Liberal Arts Arts & Sciences BC
438243 CLA - Hundere Philosophy Endwd Chr Liberal Arts Arts & Sciences BC
438251 SMB - Pernot Endw Prof Microbiology Science Arts & Sciences BC
438252 SZO - Valley Marine Bio Endwd Chr Science Arts & Sciences BC
438253 SZO - Rice Endow Syst Entomology Science Arts & Sciences BC
438261 OAS - Rohm Ocean Endowed Chair COAS  
438272 BUS - Family Business Prg Endowment Business Business & Engr BC
438301 EMM - Boeing Mech Engr Endowed Prof Engineering Business & Engr BC
438302 ECC - Construction Ed Endow Fdn Int Engineering Business & Engr BC
438303 EMM - Welty Prof End Fndtn Int Engineering Business & Engr BC
438304 ECB - L. Pauling Endow Fndtn Intr Engineering Business & Engr BC
438311 HHS - Knudson Fam Policy Endowed Ch HHS Health Sci BC
438312 HHS - Petersen Gero Chair Fndn Int HHS Health Sci BC
489010 QBA - Year End Accruals Business Affairs/OPAA  
489100 QBA - Restricted Mgmt Fund Business Affairs/OPAA  
489104 ORS 62.720 Property Agricultural Science  
489105 QBA - Comp Abs Liab Restricted Fnds Business Affairs/FAA  
489106 Grants Billing Payment Holding Fund Business Affairs/OPAA  
491001 QBA - Emergency Loan Fund Business Affairs/St Loans  
491003 QBA - OSU Special Loan Fund Business Affairs/St Loans  
491005 QBA - United Student Aid Business Affairs/St Loans  
491006 QBA - Health Professional Loans Business Affairs/St Loans  
491105 QBA - JM Bell Graduate Loans Business Affairs/St Loans  
494001 QBA - Perkins Student Loans Business Affairs/St Loans  
6xxxxx Endowments Business Affairs/FAA  
800003 ZAR - Parking Maint/Repair Facilities Srv/Parking  
801012 Athletics Misc Non-Cap Repairs Athletics  
802xxx Building Use Credits (BUC) funds Individual Departments  
804xxx Plant funds Individual college/unit  
804002 OSU President's Residence Finance & Admin Univ Admin BC
804011 ZAR - Ag Land Replacement Business Services/Ag Sci  
804012 ZAR - Real Property Sales Business Services  
807xxx Plant funds (grants) Individual college/unit  
808xxx Plant funds (grants) Individual college/unit  
809xxx Plant funds (gifts) Individual college/unit  
810xxx Plant funds (GF) Individual college/unit  
814xxx Plant funds (Lottery bonds) Individual college/unit  
816xxx Plant funds (bonds) Individual college/unit  
817xxx Plant funds (bonds) Individual college/unit  
820xxx Plant funds (bonds) Individual college/unit  
822xxx Plant funds (bonds) Individual college/unit  
823xxx Plant funds (COPS) Individual college/unit  
825001 ZAR - Misc Fire Losses Business Services  
825005 ZAR - Kerr Library Books Renovatn Library Univ Admin BC
825007 Misc Non-Cap Insurance Reimb Repair Facilities  
825008 Merryfield Roof-Insurance Reimb Facilities Services  
834051 ZAR - Spec Svc Fac Bldg Repl Rsv Finance & Admin  
834053 ZAR - Indirect Cost Bldg Repl Rsv Finance & Admin and Rsch Office  
834056 ZAR-Hazardous Waste Fac-BUC Rsv Finance & Admin  
834057 ZAR Cordley Hall BUC- Reserve Finance & Admin  
837004 JIS - Telephn Switch Svc Equip Repl Information Services Univ Admin BC
837008 QBA - Campus ID Ctr Equip Repl Business Affairs/ID Center Univ Admin BC
837009 RDR - Lab Animal Serv Equip Repl Research Centers/Institutions Univ Admin BC
837015 JIS - Inter-Inst Telecom Equip Repl Information Services Univ Admin BC
837016 JIS - Cap Ctr Netwk Svc Equip Repl Information Services Univ Admin BC
837017 JIS - Inter-Inst 090017 Equip Repl Information Services Univ Admin BC
837305 FOR - Quantitative Sci LAN Eq Repl Forestry  
838702 QBS - OSU Motor Pool Equip Reserv Business Services  
838703 QBS - Surplus Property Equip Reserv Business Services  
838704 QBS - Printing/mailg Srvc Eq Reserv Business Services  
841001 ZAR - Res Hall Bldg Repair UHDS  
841002 ZAR - Bldg Rep College Inn UHDS  
841003 ZAR - Bldg Repairs COOPS UHDS  
841004 ZAR - Bldg Repairs Rec Sports MU/Rec Sports  
841005 ZAR - Parker Stad Turf/Bldg Rep Athletics  
841006 ZAR - Bldg Rpr Memorial U MU  
841008 ZAR - Bldg Rep Orchard Court UHDS  
841009 ZAR - Bldg Rep Health Serv Student Health Service  
841016 Parking Lot Maintenance/Repair Facilities/Parking Services  
841018 RMS- HMSC Housing Building Repair HMSC  
841019 Food Innovation Ctr Bldg Repair Agricultural Science  
841022 Weatherford Ext Renov - Bldg Res Housing/Dining  
841026 McNary Res Wndw Rplcmt - Bldg Res Housing/Dining  
844004 RMS - HMSC Housing Bldg Resrv HMSC  
844006 MUN - MU Bldg Resrv Student Affairs/Memorial Union  
844007 MRS - Recreation Sports Bldg Reserv Student Affairs/Memorial Union  
844009 MSA - Child Care Bldg Reserv Student Affairs  Univ Admin BC
844101 AGA - Exp Sttn Dwellg Hse Bldg Rsrv Agricultural Science  
844102 MSH - Student Health Bldg Reserve Student Health Service  
844103 QFS - Parking Services Bldg Rsrv Facilities/Parking Services  
844104 YIA - Athletics Building Reserve Athletics  
844105 FOR - Dwelling Replacement Reserve Forestry  
844109 YIA - Reser Stadium Reserve Athletics  
844110 MHD - College Inn Bldg Reserve Housing/Dining  
844111 MHD - Housing/Residence Bldg Resrv Housing/Dining  
844114 MHD - Orchard Court Bldg Reserve Housing/Dining  
844115 MHD - Univ Co-op Bldg Reserve Housing/Dining  
844116 Food Innov Ctr Bldg Repair Reserve Agricultural Science  
847005 MUN - MU Catering Dining Equip Res Student Affairs/Memorial Union  
847006 MUN - MU Equip Res Student Affairs/Memorial Union  
847007 MRS - Recreation Sports Equip Res Student Affairs/Memorial Union  
847008 MUN - Educatnl Activities Eq Res Student Affairs/Memorial Union  
847009 MSA - Child Care Equip Res Student Affairs Univ Admin BC
847011 QCS - LaSells Stewart Ctr Equip Rsv Conference Services  
847106 MSH - Student Health Equip Reserve Student Health Service  
847107 QFS - Parking Services Equip Rsrv Facilities/Parking Services  
847108 YIA - Athletics Equipment Reserve Athletics  
847110 MHD - College Inn Equip Reserve Housing/Dining  
847111 MHD - Housing/Residence Eq Rsrv Housing/Dining  
847112 MHD - Housing / Dining Equip Rsrv Housing/Dining  
847114 MHD - Orchard Court Equip Reserve Housing/Dining  
847115 MHD - Univ Co-op Equip Reserve Housing/Dining  
847117 JIS - Libr Doc Svc 191221 Equip Rsv Information Services Univ Admin BC
847119 JIS - WIN Network 191231 Equip Rsv Information Services Univ Admin BC
850006 OSSHE Debt Svc Reserve Mgmt Fund OUS  
851001 MSA - Stdt Affrs Bldg Fee Debt Srvc Student Affairs  
851002 LCB - Cascades Bldg Fee Debt Srvc Cascades campus Univ Admin BC
852001 MHD - Housing Dorm Debt Servc Rsrv Housing/Dining  
854001 MHD - Married Stdt Hsg Debt Svc Rsv Housing/Dining  
855001 QFS - Parking Debt Servc Reserve Facilities/Parking Services  
856001 YIA - Athlet Parker Stad Debt Servc Athletics  
858001 OAS - Enviro Computer Debt Svc Rsrv Finance & Admin  
858002 Food Inovation Center D.S. Res Agricultural Science  
858003 SCI - Cordley Hall Debt Svc Rsv Finance & Admin  
858004 Hazardous Waste Fac DSR Finance & Admin  
858005 OSU Memorial Union DSR Student Affairs/Memorial Union  
858006 VMD - LAH Debt Service Reserve Veterinary Medicine Health Sci BC
858007 OSU Energy Ctr Debt Svc Res Finance & Admin  
890000 Investment in Plant Business Srvs & Fac Srv (SELP loans)
910001 QBA - Deposits for Safekeeping Business Affairs/Bursar  
910003 QBA - Student Alternative Loans Business Affairs/Bursar  
921601 MSA - Tau Sigma Honor Society Student Affairs  
921901 LCB - Cascades Tau Sigma Honor Soc Cascades campus Univ Admin BC
921902 LCB - Student Activities Committee Cascades campus Univ Admin BC
929xxx MUN Student Organizations MU Acctg  
931472 TEX - Military Annuity Repay Extension Service Univ Admin BC
931473 TEX - Federal Life Insurance Extension Service Univ Admin BC
934xxx QBA  Payroll payables Business Affairs/Payroll  
935xxx QBA  Payroll payables Business Affairs/Payroll  
936xxx QBA  Payroll payables Business Affairs/Payroll  
940007 UPR - CH2M Hill Alumni Center Finance & Admin Univ Admin BC
940008 NIA - OSU Foundation Agency Fund Finance & Admin Univ Admin BC
940012 NCS - KOAC/OPB Agency Fund Finance & Admin Univ Admin BC
941006 TCE - UCEA West 2005 Conference ECampus Univ Admin BC
941007 MHD - PACURH 2008 Housing/Dining  
941102 MSA - PNACAC - Admissions Student Affairs Univ Admin BC
941301 GRD - OR Academy of Science Graduate School Univ Admin BC
941502 RDR - World Rabbit Sci Associatn Research Centers/Institutions Univ Admin BC
941504 ZAR - Sigma Xi Honorary Finance & Admin Univ Admin BC
941506 RMS - HMSC Alaska NWFS Agency HMSC  
941508 RMS - NMFS Enforcement Admin Supprt HMSC  
941509 RMS - NMFS Coastal Zone HMSC  
941510 RMS - NMFS Groundfish Group HMSC  
941602 MSA - Natl Coalition Bldg Inst Conf Student Affairs Univ Admin BC
941604 MSA - Kinder Care Student Affairs Univ Admin BC
941606 DAA - Financial Aid Repay Academic Affairs Univ Admin BC
941607 MSH - Student Insurance Premiums Student Health Service  
941608 MSH - NCUC to Eliminate A/D Abuse Student Health Service  
942101 AGA - Ag Sci Recognition Events Agricultural Science  
942107 AGD - IIFET Conference Agricultural Science  
942110 AGS - NOAA New Zealand Conference Agricultural Science  
942301 DAA - Phi Kappa Phi Honor Society Academic Affairs Univ Admin BC
942304 FOR - NCASI Reimbursement Forestry  
942305 FOR - USGS BRD FRESC Forestry  
942501 SCH - Chem Phi Lambda Up Socty Science Arts & Sciences BC
942701 BUS - Project Mgmt Class Projects Business Business & Engr BC
943002 ENE - ICRP Agency Fund Engineering Business & Engr BC
943102 KED - Natl Assn Multicultural Edctn Education Arts & Sciences BC
944045 QBA - Microfilm Doctoral Dissrttn Business Affairs/Student Fince  
944999 QBA - Gen Accountg Agency Mgmt Fund Business Affairs/Bursar  
945001 ZAR - Son Park Association Business Services  
FAxxxx ARF gift funds Individual Departments  
FExxxx OSUF Endowment Earnings Individual Departments  
FSxxxx OSU reimbursement funds Individual Departments  
FWxxxx External Work Study funds Business Affairs/Payroll  
M2xxxx Dept gift funds Individual Departments  
M3xxxx Library gift funds Library Univ Admin BC
M40040 Need Grant Award - Odd Yr Business Affairs/Student Fince  
M40060 OSU Sundry Schol/Prizes/Gifts Business Affairs/Student Fince  
M40070 Annie Lindsay Scholarship HHS Health Sci BC
M40080 E Englund Mem Post Grad Schol Graduate School Univ Admin BC
M40090 Mech Eng Graf Fellowship Engineering Business & Engr BC
M40100 Floyd Hart Scholarship Forestry  
M40110 P Peterson Estate Scholarships Student Affairs/Financial Aid  
M40120 Merie Berger Scholarship Student Affairs/Financial Aid  
M40130 Lenora H Kerr Scholarship Student Affairs/Financial Aid  
M40140 C V Copson Memorial Scholarship Student Affairs/Financial Aid  
M40150 McDonald Fellowship Forestry  
M40160 Eva M Seen Scholarship Student Affairs/Financial Aid  
M40170 Holmes Scholarship Student Affairs/Financial Aid  
M40180 Pack Charles L Prizes Forestry  
M40190 Smith Drucilla S Prizes Student Affairs/Financial Aid  
M40200 Clara H Waldo Prizes Provost Office Univ Admin BC
M40210 Hoyt Memorial Scholarship Student Affairs/Financial Aid  
M40220 Mark H Middlekauf Scholarship Student Affairs/Financial Aid  
M40230 Lee Home Ec Scholarship HHS Health Sci BC
M40240 Ben Rodenwald Award Agricultural Science  
M40250 Gary McKenzie Agri Award Agricultural Science  
M40260 John Snellstrom Scholarship Forestry  
M40270 James H Collins Mem MC Student Affairs/Financial Aid  
M40280 Jane K Platt Scholarship Agricultural Science  
M40290 Mabel A Wood Scholarship HHS Health Sci BC
M40300 Engr Otto Herman Schol Engineering Business & Engr BC
M40310 Gibson Memorial Schol Student Affairs/Financial Aid  
M40320 M L Thompson Scholarships Engineering Business & Engr BC
M40330 Roth Forest Endowment Science Arts & Sciences BC
M40340 Frank Esther Golden Schol Pharmacy Health Sci BC
M40350 WM F Herrin Scholarship Student Affairs/Financial Aid  
M40360 A Grace Johnson Scholarship HHS Health Sci BC
M40370 Ford Family Foundation Scholarships Business Affairs/St Loans  
M40380 M O Starker Memorial Scholarship Forestry  
M40390 Wood Science WBC Scholarship Forestry  
M40400 Naomi C Andrews Scholarship Student Affairs/Financial Aid  
M40410 Gen Scholarship Quasi Endow Student Affairs/Financial Aid  
M40420 Barry Lawler Scholarship Liberal Arts Arts & Sciences BC
M40430 Estate of Amelia H. Lawless Student Affairs/Financial Aid  
M40440 Walter and Edith Davis Student Affairs/Financial Aid  
M40450 RC/MM Winslow Scholarship Student Affairs/Financial Aid  
M40460 Estate of Ruth Cartmell Student Affairs/Financial Aid  
M40470 Estate of N Warren Boyd Student Affairs/Financial Aid  
M40490 Ruth B Tyson Scholarship Student Affairs/Financial Aid  
M40500 OS Pharm Assn Schol Pharmacy Health Sci BC
M40510 Jim Frank jr memorial Fun Student Affairs/Financial Aid  
M40530 J E Simmons Scholarship Student Affairs/Financial Aid  
M40540 Mary Van Kirk Scholarships Student Affairs/Financial Aid  
M40550 Financial Aid Gen Scholarship Student Affairs/Financial Aid  
M40570 Irene McKinley Scholarship Student Affairs/Financial Aid  
M40580 Psychology General Schol Liberal Arts Arts & Sciences BC
M40590 Grad School Fellowship Graduate School Univ Admin BC
M40600 Zerocrats Scholarships Agricultural Science  
M40630 ELI Scholarship International Prog Univ Admin BC
M40640 Grant in Aid Athletics Athletics  
M40650 Scholarships - Lottery Graduate School Univ Admin BC
M40660 Intl Trade Dev Grad Fllwshp Graduate School Univ Admin BC
M40670 University Club Scholarship Graduate School Univ Admin BC
M40750 Ben Slater Scholarship Forestry  
M40760 Aufderheide Memorial Schol Forestry  
M40770 Paul Copson Mem Schl Student Affairs/Financial Aid  
M40790 University Scholarship - DMV Student Affairs/Financial Aid  
M40810 Oregon Student Aid Commission Student Affairs/Financial Aid  
M4082A ZAR Institnl Student Support -Gifts Budget Office  
M40830 KED OTRM Scholarships Education Arts & Sciences BC
M40840 QBA Amer Elec Assn Scholarships Business Affairs/Student Fince  
XXXXXX Restricted Grants/contracts Individual Departments  

 

Ex003-19: Fund Reconciliation Responsibility by Unit

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 01/01/2009

OSU Fund Reconciliation Responsibilities

Responsible College/Unit
FUND
FUND Title or Type
Business Center
Academic Affairs 191102 DAA - Prof Faculty Leadership Assoc Univ Admin BC
Academic Affairs 941606 DAA - Financial Aid Repay Univ Admin BC
Academic Affairs 942301 DAA - Phi Kappa Phi Honor Society Univ Admin BC
Agricultural Science 844116 Food Innov Ctr Bldg Repair Reserve  
Agricultural Science 192150 AFC - Food Innovation Cntr Rental  
Agricultural Science 192151 AGS - Astoria Rentals  
Agricultural Science 438152 AMM - Marine Mammal Endow Fndtn Int  
Agricultural Science 438211 AGD - Ott Endow Poultry Science  
Agricultural Science 438212 AGD - Jacobsroot End Prof Fndtn Int  
Agricultural Science 438213 AGD - NorWest Endow Prof Fndtn Int  
Agricultural Science 438214 AGD - Bag-Fraz Endw Prof Fndtn Int  
Agricultural Science 438215 AGD - P. C. Berger End Fndtn Int  
Agricultural Science 438216 AGD - Hyslop End Prof Fndtn Int  
Agricultural Science 489104 ORS 62.720 Property  
Agricultural Science 841019 Food Innovation Ctr Bldg Repair  
Agricultural Science 844101 AGA - Exp Sttn Dwellg Hse Bldg Rsrv  
Agricultural Science 858002 Food Inovation Center D.S. Res  
Agricultural Science 942101 AGA - Ag Sci Recognition Events  
Agricultural Science 942107 AGD - IIFET Conference  
Agricultural Science 942110 AGS - NOAA New Zealand Conference  
Agricultural Science 001501 AAR - Sustainbl Rural Comm Initiatv  
Agricultural Science 008152 AMM - Marine Mammal Endow Match  
Agricultural Science 008211 AGD - Ott Endow Poultry Sci Instr  
Agricultural Science 008212 AGD - Jacobsroot End Prof Match  
Agricultural Science 008213 AGD - NorWest Endow Prof Match  
Agricultural Science 008214 AGD - Bag-Fraz Endow Prof Match  
Agricultural Science 008215 AGD - P.C. Berger Endow Prof Match  
Agricultural Science 008216 AGD - Hyslop Professorship Endow  
Agricultural Science 0300xxx AGA - Ag Exp Station   
Agricultural Science 060005 ACS - Wheat Research Endwmnt Income  
Agricultural Science 090212 AMM - Marine Mammal Inst Vessels  
Agricultural Science 1921xx AGA - Exper Stn Houses   
Agricultural Science M40240 Ben Rodenwald Award  
Agricultural Science M40250 Gary McKenzie Agri Award  
Agricultural Science M40280 Jane K Platt Scholarship  
Agricultural Science M40600 Zerocrats Scholarships  
Athletics 801012 Athletics Misc Non-Cap Repairs  
Athletics 841005 ZAR - Parker Stad Turf/Bldg Rep  
Athletics 844104 YIA - Athletics Building Reserve  
Athletics 844109 YIA - Reser Stadium Reserve  
Athletics 847108 YIA - Athletics Equipment Reserve  
Athletics 856001 YIA - Athlet Parker Stad Debt Servc  
Athletics 120xxx YIA - Intercollegiate Athletics  
Athletics M40640 Grant in Aid Athletics  
Budget Office 435010 OSUF Reimbursement Clearing  
Budget Office 001401 ZAR - OUS System-Wide Gen Fund Ops Univ Admin BC
Budget Office M4082A ZAR Institnl Student Support -Gifts  
Budget Office & BA/OPAA 005002 ZAR - CS PNW GRA Fee Rem  
Budget Office & Business Affairs 001131 ZAR - Yr End Summer Rev Mgmt Fund  
Budget Office and OPAA 095466 QBA - Indirect Costs Clearing  
Business 438272 BUS - Family Business Prg Endowment Business & Engr BC
Business 942701 BUS - Project Mgmt Class Projects Business & Engr BC
Business 008271 BUS - Sara Hart Kimball Endwd Chr Business & Engr BC
Business 008272 BUS - Family Business Prg Endowment Business & Engr BC
Business Affairs, except shown below 001100 ZAR - OSU General Fund Operations  
Business Affairs/Accts Payable 001110 QBA - Accounts Payable Mgmt Fund  
Business Affairs/Accts Payable 095469 QBA - FIS Institution Clearing  
Business Affairs/Accts Payable 095601 QBA - Procurement Card Clearing  
Business Affairs/Bursar 910001 QBA - Deposits for Safekeeping  
Business Affairs/Bursar 910003 QBA - Student Alternative Loans  
Business Affairs/Bursar 944999 QBA - Gen Accountg Agency Mgmt Fund  
Business Affairs/Bursar 095409 QBA - Affiliated Foundations Clrg  
Business Affairs/Bursar, except below 001998 ZAR - Deposits - Genl Operations  
Business Affairs/FAA 489105 QBA - Comp Abs Liab Restricted Fnds  
Business Affairs/FAA 069980 Compensated Absences Accrual Fund  
Business Affairs/FAA 095013 ZAR - DAS Assessment Clearing  
Business Affairs/FAA 6xxxxx Endowments  
Business Affairs/ID Center 837008 QBA - Campus ID Ctr Equip Repl Univ Admin BC
Business Affairs/ID Center 090008 QBA - Campus ID System Univ Admin BC
Business Affairs/OPAA 489010 QBA - Year End Accruals  
Business Affairs/OPAA 489100 QBA - Restricted Mgmt Fund  
Business Affairs/OPAA 489106 Grants Billing Payment Holding Fund  
Business Affairs/OPAA 005001 ZAR - CS National Sci Fdn  
Business Affairs/Payroll 199995 ZAR - Aux Enterprises Management Fd  
Business Affairs/Payroll 001140 QBA - Payroll Mgmt Fund  
Business Affairs/Payroll 013000 HRIS Pay Deferral Fund  
Business Affairs/Payroll 013001 SEIU Deferred Pay  
Business Affairs/Payroll 095217 QBA - Payroll Clearing  
Business Affairs/Payroll 095467 QBA - Undistr GRA/GTA Fee Rem Ac Yr  
Business Affairs/Payroll 095468 QBA - Undistr GRA/GTA Fee Rem Summ  
Business Affairs/Payroll 095491 ZAR - HRIS No Pay Default Clearing  
Business Affairs/Payroll 095860 HRIS Net Payroll Clearing  
Business Affairs/Payroll 095870 HRIS Fringe Payroll Clearing  
Business Affairs/Payroll 934xxx QBA  Payroll payables  
Business Affairs/Payroll 935xxx QBA  Payroll payables  
Business Affairs/Payroll 936xxx QBA  Payroll payables  
Business Affairs/Payroll FWxxxx External Work Study funds  
Business Affairs/St Loans M40370 Ford Family Foundation Scholarships  
Business Affairs/St Loans 491001 QBA - Emergency Loan Fund  
Business Affairs/St Loans 491003 QBA - OSU Special Loan Fund  
Business Affairs/St Loans 491005 QBA - United Student Aid  
Business Affairs/St Loans 491006 QBA - Health Professional Loans  
Business Affairs/St Loans 491105 QBA - JM Bell Graduate Loans  
Business Affairs/St Loans 494001 QBA - Perkins Student Loans  
Business Affairs/Student Fince 944045 QBA - Microfilm Doctoral Dissrttn  
Business Affairs/Student Fince 001120 QBA - Dir Bus Affairs Mgmt Fund  
Business Affairs/Student Fince 001130 ZAR - General Accountg Mgmt Fund  
Business Affairs/Student Fince M40040 Need Grant Award - Odd Yr  
Business Affairs/Student Fince M40060 OSU Sundry Schol/Prizes/Gifts  
Business Affairs/Student Fince M40840 QBA Amer Elec Assn Scholarships  
Business Services 804012 ZAR - Real Property Sales  
Business Services 825001 ZAR - Misc Fire Losses  
Business Services 838702 QBS - OSU Motor Pool Equip Reserv  
Business Services 838703 QBS - Surplus Property Equip Reserv  
Business Services 838704 QBS - Printing/mailg Srvc Eq Reserv  
Business Services 945001 ZAR - Son Park Association  
Business Services 090372 QBS - OSU Motor Pool  
Business Services 090373 QBS - Surplus Property  
Business Services 090374 QBS - Printing and Mailing  
Business Services 095880 Sale of Asset-Undist Inc Clearing  
Business Services/Ag Sci 804011 ZAR - Ag Land Replacement  
Business Srvs - Acct B4914 plans 001998 ZAR - Deposits - Genl Operations  
Business Srvs & Fac Srv (SELP loans) 890000 Investment in Plant  
Cascades campus 110801 LCB - Student Activities - Cascades Univ Admin BC
Cascades campus 851002 LCB - Cascades Bldg Fee Debt Srvc Univ Admin BC
Cascades campus 921901 LCB - Cascades Tau Sigma Honor Soc Univ Admin BC
Cascades campus 921902 LCB - Student Activities Committee Univ Admin BC
Cascades campus 0018xx LCB - OSU Cascades  Univ Admin BC
COAS 438261 OAS - Rohm Ocean Endowed Chair  
COAS 001261 OAS - Gap Funds  
COAS 001262 OAS - Ocean/Atmos Special Projects  
COAS 001263 OAS - COAS Computing Services  
COAS 008261 OAS - Rohm Ocean Endowed Chair  
COAS 192601 OAS - Ship Operations Clothing  
Conference Services 190003 QCS - LaSells Stewart Center  
Conference Services 190004 QCS - Conference Services  
Conference Services 847011 QCS - LaSells Stewart Ctr Equip Rsv  
ECampus 941006 TCE - UCEA West 2005 Conference Univ Admin BC
Ecampus 010000 TCE - Summer Session Univ Admin BC
Ecampus 0160xx Continuing Ed funds Univ Admin BC
Education 943102 KED - Natl Assn Multicultural Edctn Arts & Sciences BC
Education M40830 KED OTRM Scholarships Arts & Sciences BC
Engineering 438301 EMM - Boeing Mech Engr Endowed Prof Business & Engr BC
Engineering 438302 ECC - Construction Ed Endow Fdn Int Business & Engr BC
Engineering 438303 EMM - Welty Prof End Fndtn Int Business & Engr BC
Engineering 438304 ECB - L. Pauling Endow Fndtn Intr Business & Engr BC
Engineering 943002 ENE - ICRP Agency Fund Business & Engr BC
Engineering 001301 ENG - Engineering Special Projects Business & Engr BC
Engineering 001505 EBE - Subsurface Biosphere Initiatv Business & Engr BC
Engineering 0016xx Engineering OMI funds Business & Engr BC
Engineering 006xxx Engineering ETIC funds Business & Engr BC
Engineering 008301 EMM - Boeing Mech Engr Endowed Prof Business & Engr BC
Engineering 008302 ECC - Construction Ed Endow Match Business & Engr BC
Engineering 008303 EMM - Welty Professorship Endow Mtc Business & Engr BC
Engineering 008304 ECB - L. Pauling Chem Engr Endow Business & Engr BC
Engineering M40090 Mech Eng Graf Fellowship Business & Engr BC
Engineering M40300 Engr Otto Herman Schol Business & Engr BC
Engineering M40320 M L Thompson Scholarships Business & Engr BC
Extension Service 191401 TEX - EXT Morrow Co Facility Lease Univ Admin BC
Extension Service 931472 TEX - Military Annuity Repay Univ Admin BC
Extension Service 931473 TEX - Federal Life Insurance Univ Admin BC
Extension Service 0340xx TEX - Extension Svc  Univ Admin BC
Extension Service 0343xx TEX - EXT Smith/Lever funds Univ Admin BC
Extension units 0341xx Extension County funds Univ Admin BC
Facilities 825007 Misc Non-Cap Insurance Reimb Repair  
Facilities - Acct A3154 001100 ZAR - OSU General Fund Operations  
Facilities - Acct A4010 001100 ZAR - OSU General Fund Operations  
Facilities - Acct A5003 001100 ZAR - OSU General Fund Operations  
Facilities - Acct B0190 001100 ZAR - OSU General Fund Operations  
Facilities - Acct B4001 Key Shop 001998 ZAR - Deposits - Genl Operations  
Facilities Services 825008 Merryfield Roof-Insurance Reimb  
Facilities Srv/Parking 800003 ZAR - Parking Maint/Repair  
Facilities/Parking Services 841016 Parking Lot Maintenance/Repair  
Facilities/Parking Services 844103 QFS - Parking Services Bldg Rsrv  
Facilities/Parking Services 847107 QFS - Parking Services Equip Rsrv  
Facilities/Parking Services 855001 QFS - Parking Debt Servc Reserve  
Facilities/Parking Services 140xxx QFS - Parking  
Finance & Admin 194001 QFA - AssocOfficeProfessionals(Aux) Univ Admin BC
Finance & Admin 804002 OSU President's Residence Univ Admin BC
Finance & Admin 834051 ZAR - Spec Svc Fac Bldg Repl Rsv  
Finance & Admin and Rsch Office 834053 ZAR - Indirect Cost Bldg Repl Rsv  
Finance & Admin 834056 ZAR-Hazardous Waste Fac-BUC Rsv  
Finance & Admin 834057 ZAR Cordley Hall BUC- Reserve  
Finance & Admin 858001 OAS - Enviro Computer Debt Svc Rsrv  
Finance & Admin 858003 SCI - Cordley Hall Debt Svc Rsv  
Finance & Admin 858004 Hazardous Waste Fac DSR  
Finance & Admin 858007 OSU Energy Ctr Debt Svc Res  
Finance & Admin 940007 UPR - CH2M Hill Alumni Center Univ Admin BC
Finance & Admin 940008 NIA - OSU Foundation Agency Fund Univ Admin BC
Finance & Admin 940012 NCS - KOAC/OPB Agency Fund Univ Admin BC
Finance & Admin 941504 ZAR - Sigma Xi Honorary Univ Admin BC
Finance & Admin 060007 ZAR - Helene H Marshall Endow Inc Univ Admin BC
Finance & Admin 060008 ZAR - OSU Discretionary Gifts Univ Admin BC
Finance & Admin 060009 ZAR - Klopfenstein Endow Fund Inc Univ Admin BC
Finance & Admin 060010 ZAR - Lucile C Foster Schol Univ Admin BC
Finance & Admin 060011 ZAR - Mary J L Mcdonald Fellow Univ Admin BC
Finance & Admin 060013 ZAR - EA Silver Endow Earnings Univ Admin BC
Forestry 103002 FOR - Forestry Dwelling Rental  
Forestry 438231 FOR - Richardson Forestry Endowment  
Forestry 438232 FOR - Starker Cameron Chr McD Forst  
Forestry 438233 FOR - Richardson Chair 1 Fndtn Int  
Forestry 438234 FOR - Richardson Chair 2 Fndtn Int  
Forestry 438235 FOR - Richardson Chair 3 Fndtn Int  
Forestry 837305 FOR - Quantitative Sci LAN Eq Repl  
Forestry 844105 FOR - Dwelling Replacement Reserve  
Forestry 942304 FOR - NCASI Reimbursement  
Forestry 942305 FOR - USGS BRD FRESC  
Forestry 001231 FOR - Forestry Special Project Fund  
Forestry 008231 FOR - Richardson Forestry Endowment  
Forestry 008232 FOR - Starker Cameron Endowed Chair  
Forestry 008233 FOR - Richardson Chair 1 Match  
Forestry 008234 FOR - Richardson Chair 2 Match  
Forestry 008235 FOR - Richardson Chair 3 Match  
Forestry 037xxx FOR - Forest Res Lab funds  
Forestry 090235 FOR - Quant Science LAN Service  
Forestry M40100 Floyd Hart Scholarship  
Forestry M40150 McDonald Fellowship  
Forestry M40180 Pack Charles L Prizes  
Forestry M40260 John Snellstrom Scholarship  
Forestry M40380 M O Starker Memorial Scholarship  
Forestry M40390 Wood Science WBC Scholarship  
Forestry M40750 Ben Slater Scholarship  
Forestry M40760 Aufderheide Memorial Schol  
Forestry - Acct B4003 keys 001998 ZAR - Deposits - Genl Operations  
Graduate School 941301 GRD - OR Academy of Science Univ Admin BC
Graduate School M40080 E Englund Mem Post Grad Schol Univ Admin BC
Graduate School M40590 Grad School Fellowship Univ Admin BC
Graduate School M40650 Scholarships - Lottery Univ Admin BC
Graduate School M40660 Intl Trade Dev Grad Fllwshp Univ Admin BC
Graduate School M40670 University Club Scholarship Univ Admin BC
HHS 193402 HHS - Locker Room Service Health Sci BC
HHS 193403 HHS - Faculty/Staff Fitness Health Sci BC
HHS 438311 HHS - Knudson Fam Policy Endowed Ch Health Sci BC
HHS 438312 HHS - Petersen Gero Chair Fndn Int Health Sci BC
HHS 001321 HHS - Health/Human Sci Special Proj Health Sci BC
HHS 001506 HHS - Ctr/Healthy Aging Research Health Sci BC
HHS 008311 HHS - Knudson Fam Policy Endowed Ch Health Sci BC
HHS 008312 HHS - Petersen Geront Chair Match Health Sci BC
HHS M40070 Annie Lindsay Scholarship Health Sci BC
HHS M40230 Lee Home Ec Scholarship Health Sci BC
HHS M40290 Mabel A Wood Scholarship Health Sci BC
HHS M40360 A Grace Johnson Scholarship Health Sci BC
HMSC 103004 RMS - HMSC Housing  
HMSC 150001 RMS - HMSC Bookstore  
HMSC 841018 RMS- HMSC Housing Building Repair  
HMSC 844004 RMS - HMSC Housing Bldg Resrv  
HMSC 941506 RMS - HMSC Alaska NWFS Agency  
HMSC 941508 RMS - NMFS Enforcement Admin Supprt  
HMSC 941509 RMS - NMFS Coastal Zone  
HMSC 941510 RMS - NMFS Groundfish Group  
Housing/Dining 103008 MHD - Family Hsg   
Housing/Dining 104001 MHD - College Inn   
Housing/Dining 841022 Weatherford Ext Renov - Bldg Res  
Housing/Dining 841026 McNary Res Wndw Rplcmt - Bldg Res  
Housing/Dining 844110 MHD - College Inn Bldg Reserve  
Housing/Dining 844111 MHD - Housing/Residence Bldg Resrv  
Housing/Dining 844114 MHD - Orchard Court Bldg Reserve  
Housing/Dining 844115 MHD - Univ Co-op Bldg Reserve  
Housing/Dining 847110 MHD - College Inn Equip Reserve  
Housing/Dining 847111 MHD - Housing/Residence Eq Rsrv  
Housing/Dining 847112 MHD - Housing / Dining Equip Rsrv  
Housing/Dining 847114 MHD - Orchard Court Equip Reserve  
Housing/Dining 847115 MHD - Univ Co-op Equip Reserve  
Housing/Dining 852001 MHD - Housing Dorm Debt Servc Rsrv  
Housing/Dining 854001 MHD - Married Stdt Hsg Debt Svc Rsv  
Housing/Dining 941007 MHD - PACURH 2008  
Housing/Dining 101xxx MHD - Housing and Residence   
Housing/Dining 102xxx MHD - University Cooperative Housg  
Housing/Dining 103xxx MHD - Orchard Court Housing  
Individual college/unit 804xxx Plant funds  
Individual college/unit 807xxx Plant funds (grants)  
Individual college/unit 808xxx Plant funds (grants)  
Individual college/unit 809xxx Plant funds (gifts)  
Individual college/unit 810xxx Plant funds (GF)  
Individual college/unit 814xxx Plant funds (Lottery bonds)  
Individual college/unit 816xxx Plant funds (bonds)  
Individual college/unit 817xxx Plant funds (bonds)  
Individual college/unit 820xxx Plant funds (bonds)  
Individual college/unit 822xxx Plant funds (bonds)  
Individual college/unit 823xxx Plant funds (COPS)  
Individual Departments 005xxx Cost Share (E&G)  
Individual Departments 006xxx ETIC funds (non-Engr)  
Individual Departments 030xxx Cost Share (AES)  
Individual Departments 034xxx Cost Share (Extension) Univ Admin BC
Individual Departments 037xxx Cost Share (FRL)  
Individual Departments 05xxxx Designated Operating funds  
Individual Departments 065xxx Invention Funds  
Individual Departments 066xxx Invention Funds  
Individual Departments 802xxx Building Use Credits (BUC) funds  
Individual Departments FAxxxx ARF gift funds  
Individual Departments FExxxx OSUF Endowment Earnings  
Individual Departments FSxxxx OSU reimbursement funds  
Individual Departments M2xxxx Dept gift funds  
Individual Departments XXXXXX Restricted Grants/contracts  
Information Services 191221 JIS - Library Document Services Univ Admin BC
Information Services 191231 JIS - WIN Network Univ Admin BC
Information Services 191232 JIS - WIN Program Univ Admin BC
Information Services 438121 JIS - D/D Campbell Libry Endwd Chr Univ Admin BC
Information Services 837004 JIS - Telephn Switch Svc Equip Repl Univ Admin BC
Information Services 837015 JIS - Inter-Inst Telecom Equip Repl Univ Admin BC
Information Services 837016 JIS - Cap Ctr Netwk Svc Equip Repl Univ Admin BC
Information Services 837017 JIS - Inter-Inst 090017 Equip Repl Univ Admin BC
Information Services 847117 JIS - Libr Doc Svc 191221 Equip Rsv Univ Admin BC
Information Services 847119 JIS - WIN Network 191231 Equip Rsv Univ Admin BC
Information Services 090004 JIS - Telephone Switch Svc Univ Admin BC
Information Services 090015 JIS - Inter-Institute Telecomm Net Univ Admin BC
Information Services 090016 JIS - Captl Center Network Svcs Univ Admin BC
Information Services 090017 JIS - Inter-Institute Rev-Based Ops Univ Admin BC
Information Services 090018 JIS - Desktop Support Services Univ Admin BC
Information Services 090019 JIS - ATLAS Operations Univ Admin BC
Information Services 090020 JIS - Adv Media Presentation Svcs Univ Admin BC
International Prog 001151 INT - International Ed OUS Univ Admin BC
International Prog 0165xx International Progam funds Univ Admin BC
International Prog M40630 ELI Scholarship Univ Admin BC
IS & Individual Departments 001115 ZAR - Technology Resource Fee (TRF) Univ Admin BC
Liberal Arts 438241 CLA - Horning Humanities Endwd Chr Arts & Sciences BC
Liberal Arts 438242 CLA - English Endowed Professor Arts & Sciences BC
Liberal Arts 438243 CLA - Hundere Philosophy Endwd Chr Arts & Sciences BC
Liberal Arts 001241 CLA - Liberal Arts Special Projects Arts & Sciences BC
Liberal Arts 008241 CLA - Horning Humanities Endwd Chr Arts & Sciences BC
Liberal Arts 008242 CLA - English Endowed Professor Arts & Sciences BC
Liberal Arts 008243 CLA - Hundere Philosophy Endwd Chr Arts & Sciences BC
Liberal Arts M40420 Barry Lawler Scholarship Arts & Sciences BC
Liberal Arts M40580 Psychology General Schol Arts & Sciences BC
Library 825005 ZAR - Kerr Library Books Renovatn Univ Admin BC
Library 008121 JIS - D/D Campbell Libry Endwd Chr Univ Admin BC
Library M3xxxx Library gift funds Univ Admin BC
MU 841006 ZAR - Bldg Rpr Memorial U  
MU Acctg 929xxx MUN Student Organizations  
MU/Rec Sports 841004 ZAR - Bldg Repairs Rec Sports  
OUS 850006 OSSHE Debt Svc Reserve Mgmt Fund  
Pharmacy 133301 PHR - SHS Pharmacy Health Sci BC
Pharmacy M40340 Frank Esther Golden Schol Health Sci BC
Pharmacy M40500 OS Pharm Assn Schol Health Sci BC
Provost Office M40200 Clara H Waldo Prizes Univ Admin BC
Research Centers/Institutions 438151 RIP - S/F Stewart Gene Res Endw Chr Univ Admin BC
Research Centers/Institutions 438153 RDR - LPI Endowed Chr Adm -Fnd Int Univ Admin BC
Research Centers/Institutions 438154 RMS - Markham End Directr Fndtn Int Univ Admin BC
Research Centers/Institutions 837009 RDR - Lab Animal Serv Equip Repl Univ Admin BC
Research Centers/Institutions 941502 RDR - World Rabbit Sci Associatn Univ Admin BC
Research Centers/Institutions 001184 RSG - Sea Grant Seafd Mar Adv Univ Admin BC
Research Centers/Institutions 001502 RDR - Comp/Genome Biology Initiatv Univ Admin BC
Research Centers/Institutions 001503 RDR - Water/Watersheds Initiative Univ Admin BC
Research Centers/Institutions 008151 RDR - S/F Stewart Gene Res Endw Chr Univ Admin BC
Research Centers/Institutions 008153 RDR - Linus Pauling End Ch Match Univ Admin BC
Research Centers/Institutions 060012 RDR - H H Wakeham Schol Univ Admin BC
Research Centers/Institutions 090009 RDR - Laboratory Animal Serv Univ Admin BC
Research Centers/Institutions 090021 RDR - Mass Spec Service Ctr Univ Admin BC
Research Centers/Inst (HMSC) 008154 RMS - Markham Endow Director Match  
Research Office/Tech Transfer 067xxx Tech transfer royalties Univ Admin BC
Research Office/Tech Transfer 095455 RTT - Tech Transfer Clearing  
Rsch Office & Individual colleges 001145 ZAR - Equipment Allocation Fund  
Science 438251 SMB - Pernot Endw Prof Microbiology Arts & Sciences BC
Science 438252 SZO - Valley Marine Bio Endwd Chr Arts & Sciences BC
Science 438253 SZO - Rice Endow Syst Entomology Arts & Sciences BC
Science 942501 SCH - Chem Phi Lambda Up Socty Arts & Sciences BC
Science 001251 SCI - Science Special Project Fund Arts & Sciences BC
Science 001504 SGO - Ecosystem Informatics Intiatv Arts & Sciences BC
Science 008251 SMB - Pernot Endw Prof Microbiology Arts & Sciences BC
Science 008252 SZO - Valley Marine Bio Endwd Chr Arts & Sciences BC
Science 008253 SZO - Rice Endow Syst Entomology Arts & Sciences BC
Science 090250 SCI - Software Licensing Arts & Sciences BC
Science 090254 SCH - Chemistry Stores Arts & Sciences BC
Science 090259 SST - Statistical Services Arts & Sciences BC
Science M40330 Roth Forest Endowment Arts & Sciences BC
Student Health Service 841009 ZAR - Bldg Rep Health Serv  
Student Affairs 110101 MSA - Child Care Center  
Student Affairs 110102 MSA - Intercultural Student Resrcs  
Student Affairs 847009 MSA - Child Care Equip Res Univ Admin BC
Student Affairs 851001 MSA - Stdt Affrs Bldg Fee Debt Srvc  
Student Affairs 921601 MSA - Tau Sigma Honor Society  
Student Affairs 941102 MSA - PNACAC - Admissions Univ Admin BC
Student Affairs 941602 MSA - Natl Coalition Bldg Inst Conf Univ Admin BC
Student Affairs 941604 MSA - Kinder Care Univ Admin BC
Student Affairs  844009 MSA - Child Care Bldg Reserv Univ Admin BC
Student Affairs & Budget Office 199997 ZAR - Cascade Incidental Fees Clear  
Student Affairs & Budget Office 199999 ZAR - Incidental Fees Clearing-OSU  
Student Affairs/Financial Aid M40110 P Peterson Estate Scholarships  
Student Affairs/Financial Aid M40120 Merie Berger Scholarship  
Student Affairs/Financial Aid M40130 Lenora H Kerr Scholarship  
Student Affairs/Financial Aid M40140 C V Copson Memorial Scholarship  
Student Affairs/Financial Aid M40160 Eva M Seen Scholarship  
Student Affairs/Financial Aid M40170 Holmes Scholarship  
Student Affairs/Financial Aid M40190 Smith Drucilla S Prizes  
Student Affairs/Financial Aid M40210 Hoyt Memorial Scholarship  
Student Affairs/Financial Aid M40220 Mark H Middlekauf Scholarship  
Student Affairs/Financial Aid M40270 James H Collins Mem MC  
Student Affairs/Financial Aid M40310 Gibson Memorial Schol  
Student Affairs/Financial Aid M40350 WM F Herrin Scholarship  
Student Affairs/Financial Aid M40400 Naomi C Andrews Scholarship  
Student Affairs/Financial Aid M40410 Gen Scholarship Quasi Endow  
Student Affairs/Financial Aid M40430 Estate of Amelia H. Lawless  
Student Affairs/Financial Aid M40440 Walter and Edith Davis  
Student Affairs/Financial Aid M40450 RC/MM Winslow Scholarship  
Student Affairs/Financial Aid M40460 Estate of Ruth Cartmell  
Student Affairs/Financial Aid M40470 Estate of N Warren Boyd  
Student Affairs/Financial Aid M40490 Ruth B Tyson Scholarship  
Student Affairs/Financial Aid M40510 Jim Frank jr memorial Fun  
Student Affairs/Financial Aid M40530 J E Simmons Scholarship  
Student Affairs/Financial Aid M40540 Mary Van Kirk Scholarships  
Student Affairs/Financial Aid M40550 Financial Aid Gen Scholarship  
Student Affairs/Financial Aid M40570 Irene McKinley Scholarship  
Student Affairs/Financial Aid M40770 Paul Copson Mem Schl  
Student Affairs/Financial Aid M40790 University Scholarship - DMV  
Student Affairs/Financial Aid M40810 Oregon Student Aid Commission  
Student Affairs/Memorial Union 110200 MUN - MU Retail Food Services  
Student Affairs/Memorial Union 110998 ZAR - Deposits - Stdnt Ctrs/Activ  
Student Affairs/Memorial Union 191601 MUN - MU Mail Boxes  
Student Affairs/Memorial Union 844006 MUN - MU Bldg Resrv  
Student Affairs/Memorial Union 844007 MRS - Recreation Sports Bldg Reserv  
Student Affairs/Memorial Union 847005 MUN - MU Catering Dining Equip Res  
Student Affairs/Memorial Union 847006 MUN - MU Equip Res  
Student Affairs/Memorial Union 847007 MRS - Recreation Sports Equip Res  
Student Affairs/Memorial Union 847008 MUN - Educatnl Activities Eq Res  
Student Affairs/Memorial Union 858005 OSU Memorial Union DSR  
Student Affairs/Memorial Union 110108 MUN - MU Major Project Fund  
Student Affairs/Memorial Union 11011x MUN - Student Fees Memorial Union  
Student Health Service 844102 MSH - Student Health Bldg Reserve  
Student Health Service 847106 MSH - Student Health Equip Reserve  
Student Health Service 941607 MSH - Student Insurance Premiums  
Student Health Service 941608 MSH - NCUC to Eliminate A/D Abuse  
Student Health Service 130xxx MSH - Student Health Services  
Student Services 001171 MSA - Pre-College Programs Ops Univ Admin BC
UHDS 841001 ZAR - Res Hall Bldg Repair  
UHDS 841002 ZAR - Bldg Rep College Inn  
UHDS 841003 ZAR - Bldg Repairs COOPS  
UHDS 841008 ZAR - Bldg Rep Orchard Court  
Veterinary Medicine 858006 VMD - LAH Debt Service Reserve Health Sci BC
Veterinary Medicine 001221 VMD - Vet Med Research VMAIL SF Health Sci BC
Veterinary Medicine 001222 VDL - Vet Diagnostic Lab Opertn Health Sci BC
Veterinary Medicine 001223 VTH - Vet Teaching Hospital Opertn Health Sci BC
Veterinary Medicine 001224 VMD - Vet Med Special Projects Fund Health Sci BC
Veterinary Medicine 090221 VMD - Animal Isolation Lab Health Sci BC

Ex003-20: Course Fee Calculation Guidance

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 05/01/2009

 

Course Fee Calculation Guidance

Allowable Costs (equipment, materials, or ancillary services consumed by the student as a part of course instruction where the equipment or material is not readily available for purchase through the bookstore or other external source):

  • Chemicals (including reagents, standards, and solutions) used by the student in class during a course experiment
  • Sheet music which the student retains at the end of the course
  • Student related field trip costs (meals, lodging, and transportation)
  • Art materials used in class (gloves, mineral spirits, soap, tape, cleaning rags, and paint/medium)
  • Plotter paper, ink - not available through OSU Bookstore & used by the student during class
  • Musical instrument retained by student
  • Stethoscopes or blood pressure cuffs retained by student
  • Cleaning supplies consumed by students doing required assignments
  • Disposable gloves, disposable glassware (pipets, cuvettes)
  • Test papers, aluminum foil, plastic wrap, cups, marking pens, labels, cotton, glasswool, batteries, weigh boats, vials, filters, sponges, and soaps
  • Chromatography plates and resins
  • Commercial test products
  • Hazardous waste collection

Unallowable Costs (institution owned equipment, specimens, software licenses or other microcomputer application charges for goods or services):

  • Expenses (air travel, mileage reimbursement, meals, hotel, etc.) or fees for guest speaker or instructor
  • Course packets which can be sold through OSU Bookstore
  • Photo enlargements, copies, construction paper, colored pencils, PVC pipe,  or clay readily available through external sources
  • Printing or paper expenses for course syllabus, tests/exams, and/or required assignments
  • Maintenance and replacement parts of scientific equipment or instrumentation or appliances used to clean, store and prepare chemicals for student use.
  • Maintenance for key locks on student equipment lockers
  • Blue Books, binders, folders, or sheet protectors

Ex003-21: Transfer Account Code Usage by Fund Type Level II

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 07/01/2009
Revised: 12/18/2012

Transfer Account Code Usage by Fund Type Level II

Ex003-22: Business Center – JV Rule Code Matrix

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 12/09/2010

BUSINESS CENTER - JV RULE CODE MATRIX

Account Type Account Code Range NOTES Rule Code to Use Entry done by BC Final Approval by BC
1x - Assets Axxxx Do Not use A0901 3JV1 X  
2x - Liabilities Bxxxx   3JV1 X  
51 - Student Fees 01000-01999 F-document reference required 3JV1 X  
52 - Government Resources & Allocations 02100-02520 F-document reference required 3JV1 X  
53 - Gift Grants and Contracts 03000-03652 F-document reference required 3JV1 X  
54 - State Agency Tfrs In 04000-04999 F-document reference required 3JV1 X  
55 - Investment/Debt/Debt Service 05100-05260 F-document reference required 3JV1 X  
56 - Sales and Services Revenue 06000-07899 F-document reference required 3JV1 X  
57 - Other Revenue 08000-08030 F-document reference required 3JV1 X  
58 - Student Loan Revenues 08800-08899 F-document reference required 3JV1 X  
59 - Internal Sales 09000-09398 Internal Income - use on 09xxxx-Service Centers, 1xxxxx-Auxiliary, and 05xxxx-Designated Operations Funds. 3BCx X X
6x - Labor 1xxxx No Dept Entry -----    
69 - Other Payroll Expenses 109xx JV's only allowed for OPE Adjustments - using account codes 10904-10909 3JV1 X  
71 - Service & Supplies 2xxxx-3xxxx If correcting to or from a grant, use 3GNT. 3BCx X X
73 - Capital Expense 4xxxx Should only see these account codes used for corrections - no original entries.
If correcting to or from a grant, use 3GNT.
3JV1 X  
74 - Student Aid 5xxxx   3JV1 X  
75 - Merchandise-Resale/Redistribution 6xxxx   3JV1 X  
76 - Indirect Costs 7000x No Dept Entry -----    
77 - Internal Sales Reimbursements 79xxx Internal Income - use on 00xxxx-General Funds, 03xxxx-Statewide Public Service Funds, and when both sides of the transaction are 1xxxxx Auxiliary funds 3BCx X X
78 - Depreciation/Amortization Expense 80xxx No Dept Entry -----    
79 - Student Loan Related Expense 88xxx Only used by Business Affairs 3JV1 X  
81 - Interfund Transfers In 91xxx Special Rules Apply: see FIS 1107-07 3JV1 X  
82 - Interfund Transfers Out 92xxx Special Rules Apply: see FIS 1107-07 3JV1 X  
91 - Fund Additions Exxxx Only use on 09xxxx-Service Center, 1xxxxx-Auxiliary Funds, and 8xxxxx-Reserve Plant Funds. 3JV1 X  
96 - Fund Deductions Fxxxx Only use on 09xxxx-Service Center, 1xxxxx-Auxiliary Funds, and 8xxxxx-Reserve Plant Funds. 3JV1 X  
           
3GNT Rule Code
Grant Funds (Index begins and ends with a letter - Fund begins with a letter)
  For corrections to or from grant/contract funds   3GNT X  
  For original charges to a grant/contract   3BCx X X
           
Encumbrances
Correcting a Manual Encumbrance (E-document encumbrance); formerly 2ENC 2ENB X X
Full liquidation of a Manual Encumbrance or Purchase Order; formerly 2LIQ 2LIB X X
Partial liquidation of a Manual Encumbrance or Purchase Order; formerly 2LQP 2LQB X X
           
Budget JV's
See Budget and Fiscal Planning website 1xxx X X

Ex003-23: Large Payment Authorization

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits

 

Ex003-23A: Large Payment Authorization Over $1 Million

Ex003-23B: Large Payment Authorization Over $5 Million

Ex003-24: Inviting & Paying a Non-Resident Alien for Academic Activities

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: October 25, 2013

Inviting & Paying a Non-Resident Alien for Academic Activities - Downloadable Document

 

 

Name of Non-resident Alien: _____________________________________

Title of Activity: _________________________ Date of Activity: _________________________

 

Pre-arrival planning:

◊        Finalize activity details: title of activity, date, time, pay type (i.e. stipend, payment for services, travel reimbursement, etc.).  Start collecting needed Forms and Documents associated to each pay type.

◊        If Payment for Services, confirm if NRA meets the 9/5/6 Rule (if not, only travel reimbursement is allowed and only for B-1 visa holders).

◊        If J-1 scholar, direct the individual to get permission letter from both academic department and OSU International Student & Faculty Services Office.

◊        Determine if foreign national is eligible for a tax treaty exemption. Link to IRS tax treaty list.

  • If eligible, ask individual if he/she has a SSN or ITIN (note: application for an ITIN will delay payment).
  • Ask NRA if they want to claim the tax treaty, individuals are not required to claim Treaties.  Payments can be made with appropriate federal withholding tax if necessary.

◊        Send Invitation letter to the foreign national to communicate the details of the activity

  • Make sure appropriate payment forms are attached with Invitation.
  • Every Invitation letter should be accompanied by an International Visitor Payment Data Sheet.
  • If payment type is known at the time of invitation the appropriate forms should also be included with the Invitation letter (such as W8 or Form 8233 etc…).

If eligible for tax treaty benefit, but NRA does not have a tax id number:

◊       To claim a tax treaty benefit NRA’s must have a valid federal tax id number.

◊       If an NRA is trying to claim tax treaty benefit, but doesn’t have a tax id number issued to them yet, the VISITOR will need to complete an IRS W7 form.

◊       A Copy of completed W7 forms should be included with other documentation and sent to the appropriate Business Affairs unit depending on payment type.

When the Individual has arrived on campus:

◊       Make a copy of identity page in passport (make sure copy is readable).

◊       Make a copy of stamped I-94 card in passport (make sure copy is readable).

◊       If J-1 scholar, make a copy of permission letter & DS 2019 form.

◊       Make sure all applicable forms which require NRA information are completed and signed by the Visitor PRIOR to departure from the University (i.e. W8, Form 8233, PPSC, International Visitor Payment Data Sheet

Business Center completes the following:

◊       Process payment request

Business Center sends the following to Business Affairs:

◊       If J-1 Scholar, copy of permission letter and DS 2019.

◊       International Visitor Payment Data Sheet.

◊       Form 8233 for NRA’s claiming tax treaty benefits.

OR

◊       Form W-8 for NRA’s not claiming tax treaty benefits.

◊       Copy of passport identity page.

◊       Copy of stamped I-94 card in passport

◊       For Canadians, copy of both driver’s license and social insurance card OR copy of passport identity page.

Ex003-25: Non-resident Alien - Form Descriptions

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: October 25, 2013
Revised: November 13, 2013

 

Form

Form Name

Description of Form


International Visitor Data Sheet

 The information provided on this form will be used to determine federal tax withholding requirements for compensation that you receive from Oregon State University.

CoR

Certification of Residency

 Form used to determine Residency status.

CO-NRA

Alien Information Request

Form CO-NRA serves the purpose to access information of the individual. CO-NRS determines an Employees tax status.

TRES

Travel Reimbursement Request

 (TRES) OSU form/system used to reimburse travel expenses.

PPSC

Personal/Professional Service Contract

Non-resident aliens must complete a PSC if he/she will receive a payment for services at any dollar level.


Payment Reimbursement Request

This form is used if a student received three stipends or less.

W-2

Wage and Tax Statement

W-2 list and reports an employee’s total wage and taxes withheld within the year.

W-4

Employee’s withholding allowance certificate.

The purpose of Form W-4 is to help your employer withhold the correct federal income tax from your paycheck.

W-7

Application for  Individual Taxpayer Identification Number

Form W-7 is a federal individual taxpayer identification number (ITIN) used for tax purposes only.

W-8BEN

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding

Used primarily by entities and individuals to claim foreign status or treaty benefits. It is also used by individuals to claim treaty benefits for royalty/passive income.

W-8ECI

 Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States.

Used primarily by entities and individuals to claim foreign status or treaty benefits. It is also used by individuals to claim treaty benefits for royalty/passive income.

W-8EXP

 Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding

Used primarily by entities and individuals to claim foreign status or treaty benefits. It is also used by individuals to claim treaty benefits for royalty/passive income.

W-8IMY

 Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding.

Used by an intermediary, a withholding foreign partnership, a withholding foreign trust, or flow through entity.

1040, 1040A, and 1040EZ

U.S Individual Income Tax Return

Resident aliens must complete the corresponding forms to file a tax return.

1040NR or 1040-EZ

U.S Non-Resident Alien Income Tax Return

Non-Resident Aliens must complete either forms to file a tax return.

1040-C

Department Alien Income Tax Return (Certificate of Compliance)

NRA who has any taxable income leaving the U.S. with no plans to return must complete form 1040-C to obtain a sailing permit.

1042-S

Foreign Person’s U.S. Source Income Subject to Withholding

Form 1042-S reports taxable federal income and withholds tax.

1099 -MISC

Miscellaneous Income

Used to report to the IRS various types of income other than wages, salaries, and tips.

2063

U.S  Departing Alien Income Tax Statement (Certificate of Compliance)

NRA leaving the country with no taxable income must use form 2063 to obtain a sailing permit. 

8233

Treaty-Based Return

IRS Form 8233 must be completed when a non-resident alien wishes to claim a tax treaty exemption.

DS-2019

Certificate of Eligibility for Exchange Visitor Status.

Students applying for a J-1 visa must obtain a DS-2019 form. This form certifies the U.S. government that the student is eligible to receive a J-1 visa.

I-9

Employment Eligibility Verification

Form I-9 is completed by all new hired employees to verify their identity and authorization to work in the U.S.

I-20

Certificate of Eligibility for Non-Resident Aliens (F-1)

Form I-20 is issued by school officials. This form certifies the U.S. government that the student is eligible to receive an F-1 visa.

I-94

Arrival/Departure Card

Form I-94 is a card stapled in the passport which lists the visa status issued to a NRA. Form is returned to immigration when visitor leaves the U.S.

Form SS-5

Application for a Social Security Card

The purpose for form SS-5 is to obtain a Social Security Card.

Ex003-26: Department and Employee Directory - non-resident Alien Activities

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: October 25, 2013

Department and Employee Directory - non-resident Alien Activities - Downloadable Document

 

Name of Department

Responsibilities

Contact Person

E-Mail Address/ Office

Phone Number

Finance Accounting & Analysis

Payment for Services &Travel

Siora Arce

Siora.arce@oregonstate.edu

100 Kerr Administration Bldg

(541)737-0637

Human Resources

Employment and

Affiliate/Courtesy Faculty members

Business Centers

http://oregonstate.edu/fa/bc or visit https://oscar.oregonstate.edu

 

(541) 737-2447

International Scholar & Faculty Services (ISFS)

Visas/Advice

Charlotte Ross

charlotte.ross@oregonstate.edu

Snell Hall 444

(541) 737-6475

International Scholar & Faculty Services (ISFS)

Visas/Advice

Jackie Bangs

jackie.bangs@oregonstate.edu

Snell Hall 444

(541)737-6468

Payroll Office

Wage, payroll

Anita Gurule

anita.gurule@oregonstate.edu

B106 Kerr Administration Bldg

(541) 737-0573

Post Award Administration

Fellowships (Stipends)

Lisa Silbernagel

lisa.silbernagel@oregonstate.edu

B306 Kerr Administration Bldg

(541) 737-9585

Post Award Administration

Vendor Maintenance

Mary

Page

mary.page@oregonstate.edu

B306 Kerr Administration Bldg

(541) 737-0623

Social Security Office

Issues SSN and Form SS-5

Main Office

http://www.ssa.gov/

1055 Bain St SE Albany, OR 97322

(1-800-772-1213)

Procurement

Personal Service Contracts (PSCs)

Tamara Bronson

tamara.bronson@oregonstate.edu
Property Services Building PACS

(541) 737 8044

Ex003-27: Payments That Can Be Issued to Foreign Nationals

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: October 25, 2013

Payments That Can Be Issued to Foreign Nationals - Downloadable Document

 

VISA
CLASSIFICATION

DEFINITION OF VISA

OSU EMPLOYMENT

INDEPENDENT CONTRACTOR

 

HONORARIUM

OSU SCHOLARSHIP & FELLOWSHIP

OSU PRIZE OR AWARD

TRAVEL REIMBURSEMENT

B-1

Visitor for
Business

NO

NO

YES WITH RESTRICTIONS1 

NO

NO

YES

Visa Waiver
Business

Visa Waiver for Business (VWB)

NO

NO

YES WITH RESTRICTIONS1 

NO

NO

YES

B-2

Visitor for
Tourism

NO

NO

YES WITH RESTRICTIONS2 

NO

NO

YES WITH RESTRICTIONS2 

Visa Waiver Tourism

Visa Waiver for Tourism (VWT)

NO

NO

YES WITH RESTRICTIONS2 

NO

NO

YES WITH RESTRICTIONS2 

F-1
Sponsored by OSU 

Student

 

YES
RESTRICTIONS OFF-CAMPUS
3 

NO

YES WITH RESTRICTIONS3 

YES

YES

YES

F-1
Non-OSU 

Student

 

YES WITH RESTRICTIONS4 

NO

YES WITH RESTRICTIONS4 

YES

YES

YES

H1-B, O-1 & E-3
Sponsored by OSU 

Temporary Worker in Specialty Occupation

YES, ONLY AT OSU

NO

YES WITH RESTRICTIONS5 

NO

YES

YES

H1-B, O-1 & E-3
Non-OSU

Temporary Worker in Specialty Occupation

NO

NO

NO

NO

NO

YES

J-1 Scholar
Sponsored by OSU 

Exchange
Visitor
(Scholar)

YES

YES WITH RESTRICTIONS3 

YES WITH RESTRICTIONS3 

NO

YES

YES WITH RESTRICTIONS3 

J-1 Scholar
Non-OSU 

Exchange
Visitor
(Scholar)

YES WITH RESTRICTIONS,34 

YES WITH RESTRICTIONS4 

YES WITH RESTRICTIONS4 

NO

YES

YES WITH RESTRICTIONS4 

J-1 Student
Sponsored by OSU 

Exchange
Visitor
(Student)

YES

NO

YES WITH RESTRICTIONS3 

YES

YES

YES WITH RESTRICTIONS3 

J-1 Student
Non-OSU 

Exchange
Visitor
(Student)

YES WITH RESTRICTIONS4 

NO

YES WITH RESTRICTIONS4 

YES WITH RESTRICTIONS4 

YES WITH RESTRICTIONS4 

YES WITH RESTRICTIONS4 

As of October 2007

1RESTRICTIONS: Paid academic activity cannot last longer than 9 days from more than 5 institutions within a 6-month period; the Honorarium Rule (aka “9/5/6” Rule). If rule is exceeded, cannot be paid honorarium but can be reimbursed for travel expenses for additional academic activity in the same 6-month period.

2RESTRICTIONS: Paid academic activity cannot last longer than 9 days from more than 5 institutions within a 6-month period; the Honorarium Rule (aka “9/5/6” Rule). If rule is exceeded, cannot be paid either honorarium or be reimbursed for travel expenses for additional academic activity in the same six month period.

3RESTRICTIONS: Requires written authorization from OSU International office.

4RESTRICTIONS: Requires written authorization from International Students and Scholars Office at sponsoring university.

5RESTRICTIONS: The honorarium payment is allowable if it is for work relevant to primary position at OSU.

Ex003-28: Paying Wages to a Non-resident Alein

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: October 25, 2013

Paying Wages to a Non-resident Alein
- Downloadable Document

 

 

 

Name________________________________________________________________

Street______________________________ State_______________ Zip___________     

Home Telephone: ______________________ Cell Phone: ____________________

E-mail Address: _______________________________________________________

Date (s) of Employment: ________________________________________________

 

Please complete the following information:

  • Non-Resident Alien completes form CO-NRA (available online at
    https://oscar.oregonstate.edu/Resources/SubNav.aspx?NavPage=2&submenu=T2 )
  • If F-1 student , make a copy of I-20
  • If J-1 Scholar, make copy of DS 2019
  • Make a copy of I-94 (Front and back)
  • Non-Resident Alien completes form I-9
  • Non-Resident alien must complete W-4 (required even if taking treaty benefit)
  • If non-resident aliens wish to claim a tax treaty, form 8233 must be completed along with an attached letter.

 

Pay Check for Non-Resident Alien

Ex003-29: Tax Exempt Letter

Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: August 29, 2014

 

Tax Exempt Letter (PDF)

004: Frequently Asked Questions

Fiscal Operations Manual
Section 000: Introductory Material - FAQ's
Effective: 01/01/2003

The FIS Frequently Asked Questions (FAQ's) are maintained on the Business Affairs website under the Accounts Payables link. Click here to access the FAQ's.

100 Revenue (External) - Depositing and Recording

101: Student (Revenue)

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 11/26/2014

101-01 Tuition and Fees

Tuition and fees are billed and due on a term-by-term basis. Fall, Winter, and Spring term tuition is due in full upon receipt of the monthly billing statement in October, January, and April.

The OSU Standard 580-040-0010 grants Oregon State University the authority to establish fees and charges for certain services and materials provided or coordinated by the institution. These include fees charged to students that are supplemental to required fees as identified on the Student Fees webpage on the OSU Business Affairs website.

Course fees are charged in association with a particular class along with the Tuition and Fee assessment. These fees are lab fees, field trip fees, or a materials fee. Continuing Education courses are also billed in this manner. Course fees can be found in the Schedule of Classes as published by the  Registrars Office. Using the OSU Fees Online system and the Course Fee Calculation Guidance, course fee proposals are created to submit to the OSU fee committee for approval. If approved, an associated Detail Code must be requested of Business Affairs to recognize the revenue from course fees. Also, the Schedule Desk within the Registrar’s Office must be contacted to attach the fee to the appropriate Course Reference Number (CRN).

For other sundry charges appropriate to bill via the student's OSU A/R account, units must submit complete and accurate information to Business Affairs, including amounts, student ID numbers, names, and Detail Code.

At OSU, other student fees typically include course fees, special fees, fines, penalties, housing application fees, and late registration fees. Additional information may also be found in the OSU General Catalog & Schedule of Classes or the online Course Fee Book.

The amount due on a student's account becomes past due on the first of the month. The billed balance on the first of the month will be assessed interest at the rate of 1% per month, or 12% annually.

Oregon State University accepts credit card payments for tuition and fees via eCheck. There is a $5.00 charge for payments up to $150.00 and a $40.00 charge for payments over $150.00 for bank processing. Credit card payments will not be accepted at the Cashier’s Office windows or over the telephone. For an explanation of the various methods for the payment of tuition and fees see Student Billing under Business Affairs or under the section Tuition, Fees, and Payment in the OSU Schedule of Classes.

Top

101-02 Parking Fines, Book Fines, Housing Fees

Parking on campus requires a permit or visitor pass for designated parking spaces. Specific information about the procedures related to parking fees and services can be found at Parking Services.

There is no reduction on fines for parking in a handicapped space, nor for having a vehicle booted. Reference: OSU Standard 580-040-0025.

Book fines and lost book charges are discussed in the OSU Schedule of Classes. Students are billed through the SIS (Student Information System) accounts receivable. It is an automated process between the Library and Enterprise Computing Services (ECS). Book fines are the responsibility of the student/person checking out the book. Book fines CANNOT be paid with any University funds.

Housing and Dining Services receives income from students through housing contracts for residence hall room and meals, university-owned cooperative houses, and student family housing apartment rentals. All deposits are recorded through the Cashier's office and billings or refunds are handled through the accounts receivable process in Business Affairs. All revenue is deposited into the housing auxiliary operating funds.

Top

101-03 Outside Scholarships

Scholarships, Sundry

These scholarships are received and disbursed to student accounts according to University policy or specific instructions from the donor. Scholarships for full-time enrolled students are disbursed based on donor authorization or, if not specified, on a pro-rata basis for the academic year. The Office of Business Affairs provides the name, OSU ID number, and dollar amount to the Office of Financial Aid and Scholarships for coordination with Title IV financial aid.

Information on available private scholarships can be obtained from resources such as libraries, the OSU Office of Financial Aid and Scholarships, and high school counseling offices. Scholarship information is also available on the internet. The OSU Office of Financial Aid and Scholarships maintains a partial file of private scholarship resources.

National Merit Scholarships

OSU participates with the National Merit Scholarship Corporation to award merit-based scholarships to high school seniors. Students selected as finalists in the College-sponsored program, who list Oregon State as their "first choice" school on the NMSC application, are eligible to receive $2,000 per year, renewable for up to four years with specific renewal requirements to be met by the recipient. Qualified finalists must apply for admission by February 1.

Oregon Student Assistance Commission (OSAC)

The Oregon Student Assistance Commission administers privately funded scholarships for Oregon residents. The application deadline is March 1 for the following academic year. Most OSAC scholarships require completion of the Free Application for Federal Student Aid (FAFSA). Applications are available by contacting OSAC at 800-452-8807 or online at the Oregon Student Assistance Commission website.

Donations to OSU Foundation for Scholarships

All donations for student scholarships or fellowships should be made to, and received by, the OSU Foundation.

When awarding funds to a student, use the revised Scholarship and Awards Authorization for Payment form (SAAP) and send it to the OSU Foundation. This form should be used for all Scholarship, Fellowship and Student Award payments. If the funds used for the award are university funds (M4xxxx), complete the SAAP form and send it directly to the OSU Office of Financial Aid and Scholarships.

Top

101-04 Loan Repayments

OSU offers institutional student loans. A number of the student loan funds result from donations and some have specific requirements for eligibility. Interest is charged to the recipient on the unpaid balance of the loan, and is returned to the loan fund. The interest rate is disclosed in the promissory note that is signed by the student at the time of the granting of the loan. Financial Aid awards the loans and the funds are dispersed through Business Affairs.

References:OSU Standard 580-040-0010

102: Non-Student Income (Funds Coming into Department)

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

102-01 Deposit Slips, Timing, Account Codes

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 11/13/2014


As a State of Oregon entity, Oregon State University falls under rules of the Oregon State Treasury. Proceeds from any activity sponsored by OSU, evidenced in part by the use of OSU letterhead, and/or using state resources such as employee time and effort, state facilities, state vehicles, etc. are deemed to be State of Oregon revenue and must be deposited into an OSU fund.

Units receiving checks are responsible for their safekeeping and timely deposit. Units should do the following:

  • Immediately, place a restrictive endorsement on the check.
  • Deposit all checks received with the Cashiers Office within one business day of receipt. Deposits should be made more frequently if the unit lacks secure safekeeping for holding funds.
  • Unless the total is less than $1,000 and, there is sufficient justification, deposits must be made daily. Under no circumstance should deposits be held for longer than one week.
  • Exceptions may be made where a valid business reason exists to provide for deposits of at least one time per week. Contact OSU Cashier's Office for assistance. All checks received and held overnight must be in a secure area.

Business Affairs orders all the new endorsement stamps for the campus departments to ensure the required information and format is consistent. The cost of the stamp is charged to the department. Business Affairs also orders all new credit card merchant numbers from the State Treasury.

The Name/Description Field on the deposit form is for indicating where/who the deposit is from or what the deposit is for, not the depositing department. It could include Name, Invoice Number, workshop, etc. as this is what appears in the description field in FIS Banner and Data Warehouse. See “Completing a Cash Receipts Record.”

Generally, cash receipts should have an Index and an Account Code beginning with 0 (0xxxx series) or a Fund and an Account Code beginning with A or B (the Axxxx or Bxxxx series of accounts).

Do not use 09xxx “Internal Sales” or 79xxx “Internal Reimbursements on cash deposit transactions. Do not use account codes beginning with 2xxxx, 3xxxx, or 4xxxx on cash receipts records forms (deposits) unless you can reference an original FIS “I” document number, or credit for the goods and services was received.

The description includes the reason (i.e. refund, overpayment). If the vendor was overpaid and a refund was received, the refund must be credited to the Fund and Account Code to which the purchase was charged. An overpayment may be the result of returning prepayments, returned defective merchandise, or credit for early payment. Please note that this does not include employee reimbursement of personal expenses, because personal expenses are not allowable disbursements. Cash receipts which may be deposited as a reduction of expense are very limited under Oregon Executive Department rules.

Departments holding workshops, conferences or issuing invoices that are not recorded as part of OSU Accounts Receivable should notify the Cashier’s Office that they are expecting funds so that incoming checks and transfers can be readily identified and deposited to the proper fund/index/account.

See:

Deposits to OSU Foundation (OSUF) and Agriculture Research Foundation (ARF) are restricted to true gifts or proceeds from fund raising events in which the donor intends that the gift go to the foundation(s). All checks made out to OSU must be deposited at OSU. Deposits from OSUF to OSU must be recorded in specified funds (FSxxxx, FExxxx, 438xxx, 8xxxxx or 9xxxxx). Deposits from ARF to OSU must be recorded in FAxxxx funds. When a check is written to OSU, but there is evidence from the donor that the intent was to gift the dollars to the OSUF or ARF, contact the intended foundation. There are procedures in place within Business Affairs to move the dollars from OSU to OSUF or ARF in these cases. For further information see the Grant, Contract, Gift Accounting Policy & Procedure Manual.

102-02 External Income (University Fee Book)

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/28/2014

 

Oregon State University (OSU) has authority to establish fees charged to non-students for services and goods provided by the institution’s departments and units (including Experiment Stations and Extension Offices).

At OSU each winter term, information is collected from all OSU departments and units that intend to provide a service and charge a fee in the following fiscal year. A compendium of these fees entitled the University External Fee Book, is made available to the public for review per ORS Chapter 183. A public hearing is held on the OSU campus each year in May during which interested parties have an opportunity to comment upon all submissions to the fee book.

At OSU, most of the service activity which charges fees externally occur in Designated Operations 05xxxx or Auxiliary 1xxxxx funds.

For more information about fees charged to non-students, refer to:

  • FIS 518: Sales of Goods and Services
  • FIS 519: Recharge Activities (Internal & External)

Reference: OAR 580-040-0010 for more information on the Oregon Administrative Rule granting the right to charge fees.

102-03 Service/Testing Income

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


Each department should establish an invoice numbering system that identifies the department and the INDEX for the deposit. All outgoing invoices from OSU should contain both the unique departmental invoice number and the applicable index.

Payments to OSU for services rendered or costs incurred must be treated as income (i.e. payment from a grass seed producer for OSU seed testing services). Account codes to use are in the series 06XXX.

102-04 Workshop Income

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


Income for workshops for OSU credit (registered students) should be deposited using 01703 account code in an 001xxx fund. Non-credit workshop income should be deposited using account code 06410 in an 05xxxx fund.

102-05 Gift, Grant, and Contract Income

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 3/1/2013


Funds are received at the University in one of six ways in this category.

1) The Office of Post Award Administration (OPAA) receives a check in the mail for a gift to the University. OPAA is responsible for determining which college or unit the gift is for and the purpose of the gift.

Gifts cannot be deposited into Education & General (E&G) funds. Checks received as gifts directly by an OSU unit should be routed to OPAA for deposit. Special indexes have been established for each unit for the deposit of gifts. These indexes all begin with “M”. Gifts cannot be deposited into an “FS” or “FA” index as those indexes are only for deposits from the OSU Foundation (OSUF) or the Agricultural Research Foundation (ARF). Any donations by OSU employees must be made to OSUF or ARF directly to avoid possible conflict of interest issues.

OSU will assess a fee on all cash and equivalent donations received by OSU at the same rate charged by OSUF as their Gift Acceptance Surcharge. The current rate is 5%.Donations, regardless of restrictive use, will be charged the gift fee. The fee will be collected from the fund to which the donation has been added, and used to support university operations.

The fee will not be charged on:

  • Interest earnings posted on gift funds; nor residual funds from fixed price sponsored agreements that have been moved to gift funds at the conclusion of the project.
  • Endowment earnings.
  • Restricted grant, contract, or cooperative agreement funds.

Cash contributions received from outside sources specifically for the purpose of collaboration or support of an externally funded sponsored program may be set up in a separately identified restricted fund or an “M” gift index. The determination will be made at the time of the receipt of the contribution. A gift fee is not applied to these funds.

Tangible property (In-kind gifts) donated to the University must be booked as revenue, per OUS policy 55.100. See PRO 207: Gift.

2) Grants and Contract funds are invoiced by OPAA. When the checks are received, they are processed by the accounting staff in OPAA.

3) Agencies with grants often make payments on invoices or electronic letter of credit draws via ACH transfer. The payments are made electronically to the State Treasurer, who makes the information available on a secure web page. The daily ACH transfers are retrieved and printed by OPAA and given to the appropriate individual to record in FIS Banner.

4) The OSU Cashiers Office is notified by the State Treasurer’s Office of funds received by wire transfers. They notify OPAA by email so the payment can be recorded in FIS Banner.

5) Funds from other OUS institutions via inter-institutional journal vouchers are not recorded through the cashiering system. They are processed directly into FIS Banner.

6) Project income generated from a grant or contract activity is deposited into the grant/contract project index. A revenue account code, different from that of the sponsor, is used. If you have project income, consult with the OPAA Accountant responsible for that agency assignment.

Reference: Grants, Contract & Gift Accounting (GCG) Policy & Procedures Manual

102-06 Surplus Sales

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


The Surplus Property Unit within Business Services handles sales of surplus furniture, equipment, and supplies. External revenue comes in the form of proceeds from sales to the general public through public auctions, OSUsed Stores, and contact bids held on campus in the Property Services Building. Revenue also comes from sales to state government agencies, local governments, and qualified non-profit organizations that are registered with the Department of Administrative Services in Salem.

Surplus Property takes a portion of the proceeds for their services, and the remainder of the proceeds is forwarded to the owning departments or agencies with which OSU has inter-governmental agreements. All payments to outside agencies take place at the end of each month during the month-end closing process.

102-07 Refundable Deposits

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


Refundable deposits include deposits for Horse Center space rental, rental units of the Agricultural Experiment Stations, and Facilities Services key deposit.

Deposits should not show as revenue. The amount received should be posted to the Fund and Account B4xxx. This is a liability account that shows the money does not belong to the University. This account code does not have to be at a zero balance at the end of the fiscal year.

When refunding a deposit, charge the same Fund and Acct B4xxx. If the complete amount is not refunded, a JV will need to be completed to move the unreturned amount into revenue (i.e. 06993 Deposits).

102-08 Travel Paid by Outside Source

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


Outside entities may reimburse the campus, pay a service provider directly, or reimburse an employee for travel expenses related to OUS business. If the service provider is paid directly, or if reimbursement is made to an employee, documentation should be maintained in the campus travel records. Documentation should include the traveler's name, identity of the outside source, travel destination, travel dates and OUS business purpose. If reimbursement is made to the campus, it should be accounted for as a reduction of expense. The cash receipt record attached to the check/payment must indicate the Banner document number and account code of the original cost being reimbursed.

To reimburse the university when the traveler is paid directly by an outside entity, the traveler must deposit the check in his/her account and then write a check payable to Oregon State University. When depositing this check at OSU, the original source of the funds should be indicated on the OSU deposit slip.

Any OUS business travel expenses that will subsequently be paid by an outside source (such as a conference organization) should be originally paid using general (E&G) funds. These costs should not be placed on grants or contracts, because an awarding agency could be invoiced for the costs in error. Both the original expenses and payment by an outside source must reside on the same E&G funded index. If the cost is inadvertently paid on grant funds, the cost must be moved to an E&G fund source.

102-09 Attendee-Paid Funds for Recognition Event

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/30/2012

 

An Agency Fund, with an associated Index, may be established for the purpose of processing income and expenses connected with university recognition events where the participants/attendees of the event are required to pay for the benefit received (such as a meal). Examples of such events would be retirement dinners and scholarship recipient recognition luncheons. The fund cannot be used for departmental social functions or fundraising activities.

The Agency fund can be established for a college or an administrative unit. Funds will not be established for a department or individual event. The FOAPAL Element Request Form must contain the following: the responsible person with their phone number, the funding source in the event of a deficit (the funding source can not be university funds), and how any remaining balance is to be disbursed, if the fund is inactive for five(5) years. Per OUS policy, if the fund is inactive for five (5) years, the balance will be sent to the State Land Board and the fund terminated.

The fund must maintain a $0 or positive cash balance and is not interest bearing. Deficits can be covered by personal funds and OSU Foundation or Agricultural Research Foundation funds (if allowed per foundation policies). Only those costs allowed by Oregon State University or OUS System policy may be paid on these funds. The unit is responsible for obtaining all approvals through Risk Management necessary for the event.

Payments to the fund should be in cash or with checks payable to Oregon State University. Income should be processed as Account Code 08001 Miscellaneous Other Revenues. Generally, costs should be paid with Account Code 28613 Public Relations.

For further information about Agency funds see: FIS 513.

102-10 Cash Handling on Behalf of a Third Party

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


In unusual circumstances, an OSU employee may be asked to provide cash handling duties for a third party.  OSU cash handling standards apply in these circumstances and every effort should be made to provide employees who are acting as cashiers with protection from risk. 

Prior to engaging in cash handling for a third party review the procedures below with the third party to ensure that they can comply.

  • A locking cash box should be used and each cashier should have their own cash box.
  • Reasonable measures should be taken to ensure that proper security is maintained on cash drawers including, but not limited to, funds being attended at all times or locked and secured in an area not easily accessible by the public.
  • Counting the funds in the cash box should be done at each transfer of custody and should be done in dual custody with an OSU and third party representative present.
  • If credit or debit cards will be accepted, ask the third party to provide documentation on their credit card security procedures and review those together.  If timing allows, review these procedures with Business Affairs Cashier’s prior to the event.
  • If checks will be accepted, the third party must provide an endorsement stamp so the checks can be restrictively endorsed as soon as they are received. If no endorsement stamp is provided, write “For deposit only” on the reverse of the check to reduce the risk of fraud.
  • Tools for documenting the sales or transactions should be obtained from the third party in the format they prefer for tracking and reconciling. A log, tally sheet, ticket journal, or receipt book should be used. If the third party does not provide these types of forms, the OSU employee must still perform the documentation noted below.
    • Keep a copy of an event program, advertisement, notification, etc. as a record of the date, time, and sponsor of the event.
    • Maintain a list of all OSU employees and third party individuals who will have access to the cash and cash equivalents.

Prior to the event, record the starting balance of the fund. The starting fund in the cash box should be counted in dual custody to verify the initial amount of the fund.  Document the starting balance on a voucher, log, or tally sheet which both parties sign and date to acknowledge that the count was completed and both people are in agreement on the starting amount of the fund.

During the event, record each transaction that affects the change fund.  This log should be complete and accurate so as to provide the detail required to balance and reconcile the change fund at the end of the event.

At the end of the event, complete a count of the ending change fund in dual custody with a representative of the third party.  Document the ending balance on the voucher, log, or tally sheet used for the starting balance and have both parties sign and date to acknowledge that the count was completed and both are in agreement on the ending amount of the fund.

Once the dual custody count of the ending cash fund is completed, the funds in the locked cash box can be transferred back to the third party. If the cash and cash equivalents cannot be immediately handed over to the third party, the cash box should be secured in a locking cabinet, office, etc.  Be aware this requires a second dual custody count at the point when the funds are handed over.  This must be done so both parties again agree on the balance of fund at the point of transfer.

Both the OSU employee and the third party should receive full copies of all documentation.

For additional information see the Cash Handling Handbook.

102-11 Contracting with a Third Party for University Business

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010


The University or an individual department may need to engage a third party to assist in the processing and management of cash, cash equivalents, credit cards, and ACH transactions. Third parties may provide:

  • Lockbox services
  • Web/Internet interfaces to internal and external clients
  • Processing of currency, coin and other cash equivalents
  • Processing of electronic bank account payments, such as ACH
  • Credit and debit card processing

Relying on third parties to process University cash, cash equivalents, credit/debit card, and ACH transactions requires extreme care in the selection and ongoing management of such third parties. Accordingly, the following polices are necessary to safeguard University assets:

  • Business Affairs, in conjunction with the State Treasury, must approve any third party relationship where the third party is in possession of University assets to process University cash, cash equivalents, credit/debit card, and/or ACH transactions.
  • Before a department enters into any such relationship, Business Affairs must review the third party’s cash handling procedures, security standards, and references.
  • At least bi-annually, Business Affairs will review third-party relationships whereby the third party processes cash, cash equivalents, credit/debit card, and/or ACH transactions.  The review will include, with the department, an assessment of cash handling/processing and adequacy of services provided.
  • Third parties that assist the University or individual departments with management of cash and cash equivalents must provide documentation of regulatory compliance (including, but not limited to, Payment Card Industry Data Security Standards and State statutory or regulatory privacy requirements). They must also provide accurate and timely handling of cash, cash equivalents, credit/debit card, and/or ACH transactions and transactional data as is established for the University and state agencies.

For additional information see the Cash Handling Handbook

103: Other Revenue

Fiscal Operations Manual
Section 100: Revenue (External) - Depositing & Recording
Effective: 01/01/2003
Revised: 10/25/2010

  • 103-01 Petty Cash Funds
  • 103-02 Incoming or Outgoing International Wire Payments (Wire Transfers)
  • 103-03 Intercollegiate Athletics - Ticket Sales, Student Fees, Contracted Operations
  • 103-04 Information Services - Photocopy & Computer Printing Services
  • 103-05 Housing and Dining Services to Non-students - conference income, food service, catering
  • 103-06 Income Account Code to Agency Funds Using a JV

103-01 Petty Cash Funds

Petty cash funds are set up for the purpose of paying for small office supplies. It is not for the purpose of refreshments, entertainment, travel, hosting, conference registrations, or membership fees. Petty Cash purchases have the same documentation requirements and fall under the same restrictions as all other OSU purchases.

Use the guidelines for Purchasing card usage when determining appropriate use for petty cash. A listing of restricted uses of the OSU Purchasing card is available on the Business Affairs website. These are guidelines that should also be used in determining what can be paid for using the Petty Cash fund.

See FIS 1402-10: Petty Cash in this manual for a detailed explanation of the policy and procedure for a Petty Cash Fund.

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103-02 Incoming or Outgoing International Wire Payments (Wire Transfers)

OSU accepts wire transfers of funds as payment. Individuals sending a wire transfer should include the following information:

  • Beneficiary name, street address, City/State/Country
  • Receiving bank, street address, City/State/Country
  • Bank routing number
  • Bank account number
  • Purpose or description
  • Originator
  • Originating country
  • Dollar amount
  • Date to be sent
  • Document number

The Wire Transfer Form (pdf format) is located on OSCAR under Forms and then Payment Request.

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103-03 Intercollegiate Athletics – Ticket Sales, Student fees, Contracted Operations

Intercollegiate Athletics is an auxiliary with part of their revenue derived from ticket sales, student fees, and a percentage of sales from contracted operations such as concessions, broadcasting, and souvenir sales.

Other fund sources include Lottery proceeds that are received as "Funds from an Other Government Agency," general funds (used primarily for salaries), and revenue from bowl games. Other sources of revenue include guarantees, foundation support, conference revenue, special events, etc.

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103-04 Information Services – Photocopy & Computer Printing Services

Information Services provides a Copy Center service to the campus students, faculty and staff. Copiers are provided in the copy center utilizing an access card for billing. There are a few coin-operated machines still existing for use by the general public.

The Copy Center also is available to produce color copies and to copy requested materials from reference books in the library for students, faculty and staff. Services are also available through the Central Media Center for printing in student computer labs.

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103-05 Housing and Dining Services to Non-students – Conference Income, Food Service, Catering

Housing provides accommodations for conference attendees during the summer months when the student population in the residence halls is much less than during the academic year. Income is received from room rental and food services. All revenue is deposited into the housing auxiliary operating funds.

Income (cash sales) is received from campus visitors in the food service centers, and through the OSU Catering Service. Catering services are offered to groups meeting on campus through the OSU Catering Service located in Arnold Dining Hall.

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103-06 Income Account Code to Agency Funds Using a JV

Normally, 0xxxx (Revenue) account codes are not allowed on JV’s unless there is a reference to the original “F” document which shows that the dollars came from an outside source and are being moved via JV. However, when “paying” an Agency fund with university dollars, account codes 06xxx or 08xxx would be appropriate. The dollars are from an “internal source”, but in essence, are going to an “outside source” since Agency Funds are not OSU funds, or on OSU’s financial statement.

Do not use 79xxxx or 09xxxx account codes for these transactions.

For example: Paying the conference fee for a university employee attending a conference that is financially managed in a 9xxxx Agency Fund. There would be a debit to 28601 Conference Registration on the departmental index and a credit to 06403 Conference Income on the Agency index/fund.

104: e-Commerce

Fiscal Operations Manual
Section 100: Revenue (External) Depositing & Recording
Effective: 06/10/2002
Revised: 1/24/2013

The Business Affairs Office views electronic commerce as a natural extension of the business processes already conducted by the University. We encourage colleges and auxiliary departments to utilize electronic commerce to improve services and reduce costs to students, faculty, staff, and the public. For purposes of this policy, electronic commerce includes all business transactions accomplished using an electronic medium.

In all endeavors, the University shall protect and preserve the assets of the state, the integrity of the data, financial and confidential information about the customer, and customer trust and confidence in using electronic commerce. It is important that OSU entities processing credit card or electronic check payments take measures to safeguard sensitive customer information including credit card numbers. Failure to comply with Payment Card Industry (PCI) Data Security Standards (DSS) may result in financial loss, fines, suspension of credit card processing privileges, and/or damage to the reputation of the University.

  1. The Assistant Vice President and Controller of Business Affairs or designee shall approve all e-Commerce activities conducted at the University.
  2. The University Chief Information Security Officer (CISO) and the Director of Business Affairs are responsible for University debit/credit card security, the distribution of security policies and procedures, monitoring of system access and alerts, and incident response.
  3. University departments with approved credit card processing activities must maintain the following standards:
    1. Protect Customer Information
      • Use the University centrally hosted e-Commerce software application, or an Office of the State Treasurer (OST) approved, secure, and fully hosted third party payment processing service.
      • Link the University e-Commerce Privacy Policy on applicable websites.
      • Use credit card processing terminals approved by OST and programmed to mask card numbers on both merchant and customer copies of receipts.
      • Do not create an electronic file containing full credit card numbers (database, spreadsheet, word processor, image, etc.)
      • Do not send or receive complete credit card numbers using email or campus mail. Fax transmission is acceptable, and proper handling and storage requirements apply.
      • Avoid the retention of paper records containing complete credit card numbers.  If, for business reasons, you must store full card numbers, they must be in a locked cabinet or office with adequate key controls, and stored  for no longer than 36 months before securely disposing of them (confidential recycle, cross-cut shred, pulp, or incinerate).  Mark these records as ‘Confidential’.
      • Records containing partial card numbers should be retained for no longer than seven years.
      • Strictly limit access to paper records containing credit card and bank account numbers based on job function.  Where practical, limit access to full time staff.
      • Inventory paper records containing full or partial credit card numbers every six months to identify loss or theft of items.
      • Report security breaches and gaps to the Business Affairs Office immediately (see item #4 below).
    2. Properly Account for Funds
      • Adhere to appropriate accounting standards as est