Restricted Fund Expenditures (Funds 115, 116, 117) Object Codes and Descriptions
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1 Restricted Fund Expenditures (Funds 115, 116, 117) Object Codes and Descriptions Revised 03/2015 Important Notes: This is not an all encompassing list, just a guide to the most commonly used expenditure object codes for the Restricted fund. See the Appendix at the end of this document for helpful term definitions. If an entire set of items (i.e., tool set, book set, etc.) is > $100 it is considered equipment, if not, it is considered a commodity. An object code may be listed under more than one umbrella below. Select the umbrella that best matches the approved budget. Object Code Faculty Salary Administrative Professional Salary Civil Service Salary Student Wages Graduate Assistant Wages Title & Description Personal Services (991120) Participant Support Costs (Umbrella ) Awards, Scholarships & Grants: expenditures for payments for higher education scholarships, fellowships or loans to students, including student aid reimbursements and tuition charge-backs Program Participants: expenditures for participants in the program documented in the grant proposal Travel Non-Employee: expenditures for a non-state employee s (including students) travel and related expenses incurred while on State business. Examples: lodging, meals, etc. Note: For Restricted funds this can be used for employee reimbursement or a payment to a vendor. The non-state employee must adequately account for his/her expenses with the appropriate documentation (receipts, canceled checks, bills, etc.). Contractual (Umbrella )
2 Administrative Computing ISU: expenditures for data processing (computer) services provided by Administrative Computing to the University on a chargeback basis. Examples: charges for mainframe usage, programming, etc Advertising: expenditures for contractual advertising charges and the publication of official legal notices. Examples: employment, promotional, newspaper, radio, television, etc Auditing & Management Services: expenditures for the professional services rendered by auditing, accounting, computer/electronic data processing and other management-related contractual consultants Consultants: expenditures for contractual professional consultants. Examples: academic and administrative consultants, professional development consultants, contract labor inspections, professional laboratory analysis, supervised student teaching, quality assurance testing fees, air pollution contract fees, drug testing, medical consultants, etc Contractual Services-Other: expenditures for contractual services (not elsewhere classified) Duplication, Copying & Photographic Services: expenditures for contractual duplication, copying and photographic services from an outside vendor. Examples: taking, developing or printing pictures; photostat; blueprint; typesetting; mimeographing; duplicating and reproduction (xeroxing) services; etc. Includes: incidental costs of material used by the professional providing such services Facilities Management ISU: expenditures for maintenance performed by Facilities Management staff on University buildings. Facilities Management provides service on a chargeback basis. Examples: janitorial services, repairs, rehabilitation, physical plant, heating repairs, etc Fees: expenditures for contractual fees (not elsewhere classified) Grant Sub-Contracts <=$25,000: expenditures for grant sub-contracts $25,000 or less. Example: contracts for services issued to other institutions or universities. These are assessed the Facilities & Administrative rate (IDC) Grant Sub-Contracts > $25,000: the portion of each subcontract over $25,000. This portion is not assessed the Facilities & Administrative rate (IDC) Honorariums/Lecturers: expenditures for contractual honorariums/lecturers Insurance Premiums & Surety Bonds: expenditures for insurance premiums and surety bonds. Examples: fidelity, liability insurance, health insurance, liquor liability insurance, property insurance, etc. Excludes: mail insurance fees, insurance of goods in transit and automobile insurance ITS Contractual Charges: expenditures for contractual ITS/FTSS (Instructional Technology Services/now known as Faculty Technology Support Services) charges. Examples: video production charges, audiotape production charges, etc Meals: expenditures for contractual meals (not for resale). Examples: catering and restaurant charges Media Production: expenditures for contractual media production services Membership/Dues: expenditures for membership dues in professional organizations for State employees/agencies in the State s behalf Parking: expenditures for fees incurred by the University for parking operation. Examples: parking permits, annual parking fees, etc.
3 Postage ISU-General: expenditures for general postal charges. Mail Services provides this service on a chargeback basis. Examples: charges for postage stamps, 1st class, business reply, stamped envelopes, stamped postal cards, and postal registry and insurance fees Program Participants: expenditures for participants in the program documented in the grant proposal Professional & Artistic: expenditures for contractual professional and artistic services. Examples: expert professionals or witnesses, payments to interpreters or entertainers, etc Registrations: expenditures for registration fees and conference/seminar expenses incurred by State employees while on State business. Note: For Restricted funds this can be used for employee reimbursement or a payment to a vendor. Optional: If charges are less than $50, you can use this code or the appropriate Travel code Rentals: expenditures for contractual rentals. Examples: rentals of meeting rooms, banquet rooms, display space, motor vehicles, leases, etc Repairs: expenditures for contractual repairs and contractual maintenance agreements on equipment/items. Examples: playground and recreation equipment, fire extinguishers, apparatus/instruments for medical and scientific testing and engineering uses, radios, photographic equipment, real property, etc Software: expenditures for contractual software charges from an outside vendor. Examples: purchases, contractual maintenance, licensing fees, renewals, etc Subscriptions: expenditures for subscriptions and for back issues of publications. Examples: newspapers, magazines, periodicals, newsletters, journals, directories (limited life span), or other publications which are issued periodically. Excludes: periodicals and subscriptions used in library operations and charitable subscriptions or contributions of any kind, which cannot be paid from State funds Telecommunications ISU: expenditures for all the University s telecommunication services. Telecommunications provides service on a chargeback basis. Examples: toll charges, mobile phone charges, 800 service, GTE local service, etc Tele ISU-AT&T Tolls/Travel: expenditures for AT&T tolls/travel card charges incurred during State employee travel. Telecommunications provides this service on a chargeback basis Utilities: expenditures for utilities not chargeable to other accounts. Example: off-campus payments for utilities. Subcontracts (Umbrella ) Grant Sub-Contracts <=$25,000: expenditures for grant sub-contracts $25,000 or less. Example: contracts for services issued to other institutions or universities. These are assessed the Facilities & Administrative rate (IDC).
4 Grant Sub-Contracts > $25,000: the portion of each subcontract over $25,000. This portion is not assessed the Facilities & Administrative rate (IDC). Travel (Umbrella ) Garage ISU: expenditures for the University s transportation services. The University Garage provides service on a chargeback basis. Examples: vehicle maintenance charges, fleet, etc Travel Non-Employee: expenditures for a non-state employee s (including students) travel and related expenses incurred while on State business. Examples: lodging, meals, etc. Note: For Restricted funds this can be used for employee reimbursement or a payment to a vendor. The non-state employee must adequately account for his/her expenses with the appropriate documentation (receipts, canceled checks, bills, etc.) Travel: expenditures for official travel costs and related expenses incurred by State employees. Examples: professional travel to conferences, instructional travel, etc. Note: For Restricted funds this can be used for employee reimbursement or a payment to a vendor. Includes: transportation, mileage, lodging, meals and other related expenses. Commodities (Umbrella ) Bookbinding, Processing & Printing Services/Off-Campus: expenditures for bookbinding, processing and printing services provided by an off-campus vendor. Examples: charges for setting up letterheads, printed forms, envelopes, binding, embossing, etc. Includes: charges for printing materials/supplies that are a part of a printing order and all printing processes (i.e., letterpress) Clothing/Wearing Apparel: expenditures for clothes/wearing apparel. Examples: uniforms < $100, shoes, fabric, etc Education & Training: expenditures for consumable education and training materials. Examples: chalk, paper, pencils, art supplies, kits, etc Equipment-Office & Library < $100: expenditures for durable library and office equipment having a unit value not in any instance exceeding $100. Examples: scissors, pen sets, pencil sharpeners, staplers, extension cords, waste baskets, desk pads, furniture, etc Food Supplies: expenditures for consumable food supplies. Examples: paper cups, napkins, paper tablecloths, plastic utensils, etc Instructional Supplies: expenditures for consumable instructional supplies. Examples: chalk, paper, pencils, art supplies, sheet music, scripts and other commodities for instructional purposes Lab, Scientific & Medical Supplies: expenditures for consumable laboratory, scientific and medical supplies. Examples: beakers, bottles, masks, trays, lab animals, liquid nitrogen/helium, compressed gases, dry ice, crutches, hearing aids, x-rays, bandages, medical drugs, etc Mechanical Supplies: expenditures for mechanical supplies/chemicals. Examples: oxygen, gases, nitrogen, abrasives, alcohol, acids, soda ash and other chemicals for mechanical use, and gases for welding.
5 Office Supplies: expenditures for office supplies. Examples: office machine supplies, stencils, pencils, ink, toner, pre-printed forms, new printer cartridges, disks, typewriter ribbons, paper, etc Office Supplies-OfficeMax Products: expenditures for OfficeMax/Boise office supplies. Examples: pens, pencils, post-it notes, typewriter ribbons, etc Parts: expenditures for parts, which have been fabricated into a finished commodity or item of equipment whether in connection with a shop activity supported by a working fund or in connection with a shop activity supported by some other State fund. Examples: metal, textile, leather, and lumber materials; wood and other vegetable fibers; dyes, chemicals, and paints; and incidental materials such as twine, thread, yarn, tacks, nails, buttons, etc Printing Off-Campus: expenditures for printing services provided by an off-campus vendor. Examples: charges for setting up letterheads, printed forms, envelopes, etc. Includes: charges for printing materials/supplies that are a part of a printing order and all printing processes (i.e., letterpress) Supplies-Other: expenditures for consumable supplies (not elsewhere classified) Tools-Small < $100: expenditures for small tools having a unit value not in any instance exceeding $100. Examples: hammers, screwdrivers, wrenches, rakes, brushes, electric screwdrivers, electric drills, etc University Communications-Printing: expenditures for printing services, materials and supplies provided by University Communications on a chargeback basis. These costs include all types of printing processes. Examples: charges for letterheads, printing paper, Xerox use, stationary, envelopes, reports, pamphlets, photo-engraving, binding, duplicating, etc. (ISU) Equipment (Umbrella ) Education & Training Materials > $100: expenditures for durable education and training materials costing more than $100, at delivered price. Examples: globes, prerecorded tapes, non-consumable materials, etc Equipment > $100 <=$500: expenditures for durable equipment costing more than $100 and $500 or less, at delivered price, including transportation and installation costs, (not elsewhere classified). Examples: athletic, playground and recreational equipment; photographic equipment; computers, etc Equipment >$500 <= $5,000: expenditures for larger items of equipment costing more than $500 and less than or equal to $5,000. Items are property of Illinois State University and get tagged by Property Control Equipment >$5,000: expenditures for equipment with unit costs greater than $5,000. Items are property of Illinois State University and get tagged by Property Control. These items are not assessed Facilities & Administrative (Indirect Cost) Office Equipment > $100: expenditures for durable office furniture and equipment purchased from OfficeMax/Boise, including transportation and assembling/installation costs (more than $100). Examples: typewriters, file cabinets, furniture, bookcases, etc. Awards & Grants ( Umbrella )
6 Awards, Scholarships & Grants: expenditures for payments for higher education scholarships, fellowships or loans to students, including student aid reimbursements and tuition charge-backs FICA/Medicare Insurance SURS Retirement Fringe Benefits (995180) Refunds Refunds: expenditures for refunds not chargeable to another more specific refund account. Example: refunds to granting agencies. Appendix Term Definitions: Commodities: applies to items that are consumable and durable items costing less than $100. Consumable: applies to items that are generally depleted (used up) within a year if they are used consistently once they are purchased. Contractual: applies to service performed by outside vendors, unless specifically stated as otherwise (i.e., ITS/ISU). Durable: applies to items/equipment that are not generally depleted (used up) within a year.
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