Oregon State University

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
Fund begins with:
  11 12 13 2x 3x 34, 35 8x 9x
  E&G -SWPS Designated Op Service Ctr Auxiliary Grants/
OSUF, gift Plant Agency
  00-03xxxx 05xxxx 09xxxx 1xxxxx B-Zxxxxx FS, Mxxxxx 8xxxxx 9xxxxx
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.

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