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Ex003-13: Account Code Restrictions
Fiscal Operations Manual
Section 000: Introductory Material - Exhibits
Effective: 08/01/2007
Specific Account Code Restrictions
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See FIS 409
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| 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 | ||||||
| 39492 speaker trvl-no IC | GCG 205-19 | √ | |||||||
| 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.
