Chart V Expense Codes. Updated 21-MAY-18. Expense Category Category Title

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Sophia Manning
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1 Chart V Expense Codes Updated 21-MAY-18 PE PE Ttile Expense Category Category Title Expense Account Account Title 10 Salaries 4000 Salaries & Wages E4105 Faculty E4106 Staff E4107 Sal-Admin Increment E4108 Summer Salary E4109 IA/GA Salary E4121 Employee Moving and Relocation E4140 Shift Differential E4175 Overtime - Covered by FLSA E4180 Overtime - Exempt from FLSA E4190 Compensatory Leave Balances E4195 Terminal Leave Payout 11 Fringe Benefits 4100 Employee Benefits E4205 Life Insurance E4210 Health Insurance E4211 Flex Benefit Admin Fees E4215 Workers Compensation E4225 Retirement Contribution E4230 Sick Leave Reserve E4232 TH Sick Leave/Annual Leave Reserve E4245 FICA Medicare E4255 Unemployment Insurance E4260 FICA E4265 EAP E4275 Waivers Reclass - GEN ACCT USE ONLY E4280 Faculty CFR Benefit Expense E4281 Staff CFR Benefit Expense E4282 Student CFR Fringe Expense E4283 Temporary CFR Benefit Expense E4289 CFR Expense Adj E4291 Annual Leave E4298 Taxable Housing Stipend E4299 Other Benefits 12 Temporary Help 4200 Temporary Wages E4110 Temporary Employee E4112 Communication Stipend E4113 Auto Allowance

2 E4135 E4145 Temporary Student Temporary Faculty 20 Travel 5351 Employee Travel Costs E5352 Refreshments & Meals E5360 Personal Vehicle - In-State E5364 Personal Vehicle - Out-of-USA E5365 Personal Vehicle - Out-of-State E5367 Rental Vehicles - In-State E5368 Rental Vehicles - Out-of-State E5369 Rental Vehicles - Out-of-USA E5371 Motor Pool Vehicle - In-State E5372 Motor Pool Vehicle - Out-of-State E5373 Motor Pool Vehicle - Out-of-USA E5379 Airfare - Non-USA E5380 Airfare - In-State E5381 Airfare - Out-of-State E5382 State Aircraft - In-State E5383 State Aircraft - Out-of-State E5384 Chartered Aircraft - In-State E5385 Chartered Aircraft - Out-of-State E5386 Employee Aircraft - In-State E5387 Employee Aircraft - Out-of-State E5390 President Spousal Travel E5391 Ground Transportation - In-State E5392 Ground Transportation-Out-of-State E5393 Ground Transportation - Non-USA E5396 Per diem - In-State E5397 Per diem - Out-of-State E5398 Per diem - Non-USA E5399 Other Employee Travel 30 Other Expense 5001 Services E5005 Freight E5010 Media Service E5020 Postage & Mailing E5023 Express Mail E5025 Printing & Binding E5029 Network and Data Services E5030 Telecommunications E5035 Photographic Service

3 E5045 Photocopy Service E5049 Journal Publication Costs E5055 Dues/Memberships E5060 Subscriptions E5070 Conference/Registration Fees E5080 Licensing/Certificates E5110 Laundry Service E5115 Janitorial & Sanitation E5120 Medical Service E5135 Group Organizational Membership E5150 Game Management E5151 Game Guarantees E5152 All Other Services E5153 Services for Users E5154 Parking Permits E5155 Auditing Service E5160 Accounting Service E5166 Legal/Notary Public E5169 Interpreters/Translation E5170 Consultants E5171 Grants Subcontracts <$25,000 E5172 Grants Subcontracts >$25,000 E5177 Program Fees E5178 OSP F&A Distributions E5180 Promotion & Publicity E5190 Advertising E5191 Architectural & Engineering E5195 Conferences and Events E5196 Conferences & Events Equip Services E5199 Other Professional Service E5205 R&M Svcs - Building (Labor) E5206 R&M Svcs - Elevator E5210 R&M Svcs - Work Orders E5215 R&M Svcs - Land E5220 R&M Svcs - Machinery & Equipment E5225 R&M Svcs - Office Equipment E5230 R&M Svcs - Vehicles E5235 R&M Svcs - Technology Equipment E5240 R&M Svcs - Technology Infrastructur

4 E5250 E5299 E5307 E5310 E5345 E5350 R&M Svcs - Other Other Administrative Services Analytical Services Technology - Services Testing/Grading/Inspecting Other Technical Services 5002 Supplies E5071 Training Supplies E5320 Software/Applications - Individual E5330 Software/Applications - College/Dep E5340 Software/Applications - Enterprise E5410 Office and Administrative Supplies E5420 Non-Capital Office Equipment E5430 Consumable Water E5465 Gasoline E5470 Oil & Lubricants E5480 Diesel E5495 Vehicle License/Registration/Plates E5500 Other Fuel & Lubricants E5515 Resale - Raw Materials E5520 Resale - Merchandise E5521 Resale - Books-Text E5522 Resale - Books-Trade E5523 Resale - Computer Supplies E5524 Resale - Course Packets E5525 Resale - School Supplies E5526 Resale - General Supplies E5527 Resale - Computer Hardware E5528 Resale - Computer Software E5529 Resale - Sundries E5530 Resale - Packing & Shipping E5550 Resale - Other E5560 Technology - Supplies E5610 R&M Sup - Building Contracts E5614 R&M Sup - Building Material E5615 R&M Sup - Land E5620 R&M Sup - Vehicles E5625 R&M Sup - Office Equipment E5630 R&M Sup - Machinery & Equipment

5 E5635 E5640 E5650 E5670 E5671 E5690 E5695 E5698 E5699 E5703 E5704 E5705 E5706 E5707 E5708 E5709 E5710 E5711 E5715 E5720 E5723 E5724 E5725 E5735 E5739 E5740 E5741 E5743 E5744 E5745 E5746 E5747 E5749 E5750 E5754 E5759 R&M Sup - Technology Equip R&M Sup - Technology Infrastructure R&M Sup - Other Food Refreshments & Meals - Internal Linen Housekeeping/Janitor Supplies Other Unallowable Expenditures Other Instit & Residential Supplies Animal Bedding Costs Animal Breeding Supplies Forage & Feed Seed Ag Fertilizers Animal Health Expenses Ag Chemicals Tools Animal Boarding Employee Uniforms/Clothing Educational Supplies Research Animals Research Supplies Field Supplies Photo & Video Supplies Educational Films Recreational & Athletic Supplies Med Lab & Tech Supplies Med Supplies - Clinical Med Supplies - Lab Med Supplies - X-Ray Fire/Emergency Cache Supplies Safety Supplies Other Specific Use Supplies Maps Hazardous Material Supplies Conference Supplies 5003 Insurance E5755 Fire Insurance E5760 Liability Insurance

6 E5765 E5766 E5770 E5775 E5780 E5785 E5790 E5799 Disability Insurance Worker's Comp-Non Employee Employee Bonds Other Bonds Auto Insurance Aviation Insurance Property Insurance Other Insurance 5004 Utilities E5855 Utilities - Electric E5860 Utilities - Gas E5865 Utilities - Garbage E5870 Utilities - Water E5880 Utilities - Sewer E5885 Utilities - Fuel Oil E5887 Utilities - Other Fuel E5889 Utilities - Other Utilities 5005 Rent E5905 Rent - Technology Equip E5910 Rent - Machinery & Equip E5915 Rent - Office Equipment E5920 Rent - Motor Vehicles E5925 Rent - Office Space E5935 Rent - Storage & Garage E5937 F&A Exempt Offsite Rental E5938 Meeting/Conference Rooms E5940 Other Rentals and Leases 5006 Other E5962 Interest Expense E5965 Commission Expense E5966 Term discounts E5967 Donations E5970 Field Trips E5971 Student Travel E5974 Settlements E5979 Non-Employee Search Expenses E5980 Taxes & Penalty Interest E5981 Assessment E5983 Awards and Recognition

7 E5986 E5988 E5989 E5990 E5992 E5993 E5994 E5996 E5998 E5999 Undistributed Proc. Card Purchases Employee Moving/Relocation Non-State Empl Exp-1099 Non-State Employee Expenses Promotion Credit Card Discount Refunds Royalties Tickets Misc Expenditures Other 8001 Bonds/GAAP E8100 Bond Issuance Expenses E8103 Bond Escrow Expense E8502 Loss on Disposal of Asset E8505 Bad Debt Expense E8525 Equipment Depreciation Expense E8526 Library Mat Depreciation Expense E8528 Comp Software Amortization Expense E8535 Building Depreciation Expense E8545 Other Improvement Depreciation Exp 40 $5K or > Capital Outlay 6001 >5K Property & Improvements E6010 >5K Land E6020 >5K Right of Way E6099 >5K Property & Improve Other 6101 >5K Natural Resources E6149 >5K Natural Resources Other 6151 >5K Site Developments E6160 >5K Site Improvements E6170 >5K Site Preparation E6180 >5K Utilities E6199 >5K Site Development Other 6201 >5K Buildings & Improvements E6220 >5K Building E6230 >5K Building Improvements 6401 >5K Equipment E6410 >5K Technology Equip - Office/Deptl E6411 >5K Technology Equip - Enterprise

8 E6412 E6413 E6499 E6510 E6519 E6520 E6599 E6610 E6620 E6630 E6640 E6650 E6690 E6699 E6710 E6720 E6730 E6799 E6810 E6830 E6840 E6850 E6860 E6870 E6880 E6890 E6899 >5K Technology Equip - Educational >5K Technology Equip-Infrastructure >5K Computer Equipment Other >5K Books >5K Research Text >5K Educational Equipment >5K Educational Other >5K Agric & Landscape Equipment >5K Constr & Engr Equipment >5K Autos & Light Trucks >5K Watercraft >5K Small Motorized Equipment >5K Motorized Equip Improvements >5K Other Motorized Equipment >5K Office Furniture >5K Office Equipment >5K Office Equipment Improvements >5K Office Equipment Other >5K Household/Laundry/Refrig Equip >5K Manufacturing Equipment >5K Shop & Plant Equipment >5K Medical/Surgery/Lab Equipment >5K Communication Equipment >5K Photographic Equipment >5K Recreational Equipment >5K Artworks & Collections >5K Specific Use Equipment Other 45 < $5K Non-Capital Outlay 7601 <5K Property & Improvements E7610 <5K Property & Improve Other 7650 <5K Natural Resources E7651 <5K Livestock E7655 <5K Plants E7660 <5K Natural Resources 7701 <5K Site Developments E7710 <5K Site Improvements E7715 <5K Site Development Other 7750 <5K Buildings & Improvements E7751 <5K Building E7755 <5K Building Improvements

9 7801 <5K Equipment E7810 <5K Technology Equip - Office/Deptl E7815 <5K Technology Equip - Enterprise E7820 <5K Technology Equip - Educational E7825 <5K Technology Equip-Infrastructure E7830 <5K Computer Equipment Other E7851 <5K Books E7855 <5K Research Text E7860 <5K Educational Equipment E7865 <5K Educational Other E7910 <5K Agric & Landscape Equipment E7915 <5K Constr & Engr Equipment E7920 <5K Autos & Light Trucks E7925 <5K Watercraft E7930 <5K Small Motorized Equipment E7935 <5K Motorized Equip Improvements E7940 <5K Motorized Equipment Other E7951 <5K Office Furniture E7955 <5K Office Equipment E7960 <5K Office Equipment Other E7991 <5K Household/Laundry/Refrig Equip E7992 <5K Manufacturing Equipment E7993 <5K Shop & Plant Equipment E7994 <5K Medical/Surgery/Lab Equipment E7995 <5K Communication Equipment E7996 <5K Photographic Equipment E7997 <5K Recreational Equipment E7998 <5K Artwork & Collections E7999 <5K Specific Use Equipment Other 31 Subcontracts 5007 Subcontracts E5140 Subcontract personnel E5141 Subcontract travel E5142 Subcontract operating expenses E5143 Subcontract capital equipment E5144 Subcontract overhead E5145 Subcontract tuition and training ES001 Subaward 1 Expenses ES002 Subaward 2 Expenses ES003 Subaward 3 Expenses

10 ES004 ES005 ES006 ES007 ES008 ES009 ES010 ES011 ES012 ES013 ES014 ES015 ES016 ES017 ES018 ES019 ES020 ES021 ES022 ES023 ES024 ES025 ES026 ES027 ES028 ES029 ES030 ES031 ES032 ES033 ES034 ES035 ES036 ES037 ES038 ES039 ES040 ES041 ES042 Subaward 4 Expenses Subaward 5 Expenses Subaward 6 Expenses Subaward 7 Expenses Subaward 8 Expenses Subaward 9 Expenses Subaward 10 Expenses Subaward 11 Expenses Subaward 12 Expenses Subaward 13 Expenses Subaward 14 Expenses Subaward 15 Expenses Subaward 16 Expenses Subaward 17 Expenses Subaward 18 Expenses Subaward 19 Expenses Subaward 20 Expenses Subaward 21 Expenses Subaward 22 Expenses Subaward 23 Expenses Subaward 24 Expenses Subaward 25 Expenses Subaward 26 Expenses Subaward 27 Expenses Subaward 28 Expenses Subaward 29 Expenses Subaward 30 Expenses Subaward 31 Expenses Subaward 32 Expenses Subaward 33 Expenses Subaward 34 Expenses Subaward 35 Expenses Subaward 36 Expenses Subaward 37 Expenses Subaward 38 Expenses Subaward 39 Expenses Subaward 40 Expenses Subaward 41 Expenses Subaward 42 Expenses

11 ES043 ES044 ES045 ES046 ES047 ES048 ES049 ES050 Subaward 43 Expenses Subaward 44 Expenses Subaward 45 Expenses Subaward 46 Expenses Subaward 47 Expenses Subaward 48 Expenses Subaward 49 Expenses Subaward 50 Expenses 32 Participant Support 5008 Participant Support E7150 Participant Support Costs E7151 Participant Support - Subsistence E7152 Participant Support- Travel E7153 Participant Support - Stipend E7154 Participant Support - Other 50 Reserve 60 Overhead 5982 Facilities and Admin Expense E5982 Facilities and Admin Expense 70 Trustee/Benefits 7001 Awards, Contributions and Claims E7060 Prizes & Awards E7099 Other 99 Prior Year Carry Forward 7101 Educational & Training Assistance E7110 Scholarship & Prizes E7111 Prior Year Scholarships & Prizes E7112 Athletic Endowed Scholarship E7130 Tuition & Training Assistance E7140 Tuition and Fees - Grad Assistants E7199 Educational & Training Asst Other 7501 Miscellaneous Payments as Agent E7510 Cost of P&I Cancelled E7521 Payments to Indiv-Non 1099 Report E7599 Agency Expense Clearing Account

PE PE Title Category Category Title Account Account Title

Expense Codes 8-Apr-10 Expense Expense PE PE Title Category Category Title Account Account Title This expense code report is provided 01 Salaries 410101 Salaries & Wages E4105 Salaries for convenience