Accounting
Appendices and Forms
Appendix 1 - Budget Allocation Form
A copy of the Budget Allocation Form can be obtained by contacting
the University Budget Office.
Appendix 2 - Request for Budget Revision Form
A copy of the Request for Budget Revision Form can be obtained
by contacting the University Budget Office.
Appendix 3 - Budget Adjustment Form
MEMORANDUM TO: BUDGET OFFICE - Administration Building - 262-6407
FROM:
Phone:
DEPARTMENT:
DATE:
Please make the following budget adjustment(s) to our account.
For use in object codes 2000-5000. NOTE: Budget Adjustments must
be made in even dollar amounts.
Account Number |
Increase |
Decrease |
xx-x-xxxxx-xxxx |
$xxx,xxx.00 |
$xxx,xxx.00 |
|
|
|
|
|
|
|
|
|
|
|
|
Explanation:
Responsible Person:
Appendix 4 - General Purpose Code Definitions
101 Regular Term Instruction
This purpose includes departmental research and general academic
instruction offered for credit or non-credit through a regular
academic department during a regular term or session. It includes
academic departmental heads, departmental chairpersons, all budgeted
teaching positions, and support personnel subject to supervision
and direction by persons filling the aforementioned positions.
102 Summer Term Instruction
This purpose includes departmental research and general academic
instruction offered for credit or non-credit through a regular
academic department during a summer term or session.
103 Non-Credit Extension Instruction
This purpose includes instruction for which degree credit is not
granted, usually offered to students through extension divisions
of the institution. It includes educational activities in the form
of adult education, adult basic education, avocational education,
continuing education, personal development, and professional review,
renewal, and improvement. Instruction may be delivered as regular
courses, short courses, special courses, conferences, consortia,
correspondence courses, seminars, or workshops. Costs include program
directors, instructional and support personnel, services, and materials
required for non-credit extension instruction.
107 For Degree Credit Distance Education
This purpose includes instruction for which degree credit is granted,
usually offered to students through extension divisions of the
institution. Courses for which credit could be granted as part
of a degree program, even though the student is not enrolled in
a degree program, would be included in this category. Costs include
program directors, instructional and support personnel, services,
and materials required for for-credit distance education. This
purpose was created primarily to monitor activity related to the
comprehensive funding provided by the General Assembly in 1998
with the intent of expanding access to higher education through
off-campus initiatives.
110 Organized Research
This activity includes research efforts of a specified scope which
are conducted for the primary purpose of producing identified research
outcomes, whether commissioned by an external agency or separately
budgeted within the institution. It includes research project personnel
and excludes research administrators and their support personnel.
142 Community Services
This purpose includes those public services, whose primary function
is not instruction and departmental research or organized research,
directed to members of the community, i.e., persons external to
the institution, and not classified elsewhere. It includes community
counseling and consulting, advisory and reference services, and
community projects. It includes organizational divisions which
provide varying combinations and types of services, and excludes
divisions which are exclusively instructional in their operation.
It includes The Institute of Government, and continuing education
centers.
151 Libraries
This purpose includes organizational divisions whose responsibility
includes the collection, classification, cataloging, displaying,
maintenance, restoration, and distribution of published, recorded,
duplicated, discovered, and created materials and objects. Also,
it includes the various forms of aid and assistance provided to
facility users.
152 General Academic Support
This purpose includes the non-library services which provide support
to, and are an integral part of, one or more of the three primary
activities (instruction, research, and public service) numbered
100, 110, and 140, including their constituent purposes. It includes
academic and research administration (college deans, faculty deans,
and research deans), academic computing services (instructional
computing and research computing), ancillary support (demonstration
schools, glass blowing shops, laboratory schools, nuclear reactors,
and planetariums) audiovisual services (closed circuit television,
learning resource facilities, and film, record, and video facilities),
and museums and galleries (arboretums, botanical and zoological
gardens and traveling displays).
160 Student Services
This activity includes the actions which contribute to the student's
emotional and physical well-being and to their intellectual, cultural,
and social development. It includes student services administration
(Dean of Students), student admissions and records (recruitment,
evaluation, registration, catalogs, and identification of students),
student counseling and career guidance (placement and testing),
student financial aid administration (administration of student
loans, grants, and work study programs, and financial counseling),
student social and cultural development (orientation programs,
minority affairs, and student religious and political organizations),
aural broadcasting services, and symphony orchestras.
170 Institutional Support
This activity includes the actions and services which provide
daily operational support, excluding physical plant operations,
to the institution. It includes all central, executive level management
of long-range planning for an entire institution, all areas of
executive direction (the governing board, the chief executive officer,
and the senior executive officers), fiscal operations (accounting,
payroll, contracts and grants, trusts, systems, cashiers, budgeting,
and internal auditing), administrative data processing (institutional
accounting, payroll, and room scheduling) facility management,
employee personnel and records, central purchasing, central transportation
(campus traffic, campus buses, receiving and shipping), central
mail service, central telephone service, campus safety, (campus
security and watchmen), alumni and community relations (alumni
records and publications, public information, news service, and
commencement), and fund raising and development (foundations).
180 Physical Plant Operations
This activity includes the services of operating, repairing, and
maintaining existing facilities and grounds and providing utility
services. It includes custodial services, property insurance and
controls, utility plants, utility purchase and distribution, fire
protection and campus architects. It excludes capital expenditures
for plant expansion, modification, and architectural services related
to such projects; these expenditures are provided in activity number
300. The costs of physical plant operations associated with auxiliary
enterprises and independent operations are excluded from this activity;
these costs are charged or allocated to the appropriate self-supporting
entity.
187 Academic and Student Support
This classification consolidates, for State-level budget presentations,
certifications, and controls, two pre-existing activity and purpose
categories. The categories are identified in Part I of the University
of North Carolina Chart of Accounts as (1) purpose 152 General
Academic Support, and (2) activity 160 Student Services. Each of
these two categories must be consulted for identification of the
constituents of this consolidated classification. Also, each of
the two categories remains valid and applicable for all accounting,
budgetary, and financial reporting purposes other than for State-level
budget presentations, certifications and controls. This consolidated
classification replaces, in conjunction with classification 188,
the previously-defined classification purpose 189.
188 Administrative Support
This classification consolidates, for State-level budget presentations,
certifications, and controls, two pre-existing activity and purpose
categories. The categories are identified in Part I of the University
of North Carolina Chart of Accounts as (1) purpose 170 Institutional
Support, and (2) activity 180 Physical Plant Operations. Each of
these two categories must be consulted for identification of the
constituents of this consolidated classification. Also, each of
the two categories remains valid and applicable for all accounting,
budgetary, and financial reporting purposes other than for State-level
budget presentations, certifications and controls. This consolidated
classification replaces, in conjunction with classification 187,
the previously-defined classification purpose 189.
201 Auxiliary Administration
This purpose includes the centralized managerial service for the
auxiliary service operations. It provides governance to two or
more of the auxiliary service operations identified by purposes
numbered 202 through 219.
202 Campus Center
This purpose includes the management, operation, and maintenance
of the campus center or student union facilities.
203 Food Services
This purpose includes the management, operation, and maintenance,
or subcontracting, of the institution's various food-serving programs.
It includes such functions whether operated in dining halls, lunchrooms,
cafeterias, snack bars, vending machines, or by catering.
204 Health Services
This purpose includes the management, operation, and maintenance
of the dispensary or infirmary for purposes of providing medical
attention to students.
205 Housing Services
This purpose includes the management, operation, and maintenance
of facilities providing housing, residence, and lodging services
for students.
206 Laundry Services
This purpose includes the management, operation, and maintenance
of washing, cleaning, dry cleaning, ironing, and linen rental services
for students.
207 Recreational Services
This purpose includes the management, operation, and maintenance
of recreational, cultural, and social programs for students. It
includes student organizations, art exhibitions, dances, festivals,
receptions, banquets, intramural and inter- collegiate athletics,
concerts, guest lectures, and visiting artist/concert series.
208 Student Stores
This purpose includes the management, operation, and maintenance
of service facilities which provide textbooks, supplies, materials
and instruments to students.
211 Central Motor Pool
This purpose includes the management, operation, and maintenance
of the institution's central motor vehicle pool.
215 Rental Property
This purpose includes the management, operation and maintenance
of the institution's rental properties not qualifying for inclusion
in purpose number 205. It includes lodging facilities available
to faculty and staff.
216 Vehicle Registration
This purpose includes the management, operation, and maintenance
of the vehicle registration, parking, and control services provided
to faculty, staff, and students. It excludes the institution's
safety and security force; it is included in activity number 170.
219 Other Auxiliary Operations
This purpose includes the management, operation, and maintenance
of institutional-related auxiliary enterprise operations not qualifying
for inclusion in one of the identified auxiliary enterprises.
228 Continuing Education Center
This purpose includes the operation of continuing education centers,
or components thereof, which are financially self-supporting.
230 Student Financial Aid
This activity includes the monies presented to individuals enrolled
in formal institutional coursework as scholarships, fellowships,
traineeships, grants-in-aid, prizes, or awards. The individuals
are not required to and do not render services as consideration
for the monies presented and are not required to repay the amount
received. Also, this activity includes the state's contribution
or matchings for work study, in auxiliary enterprises or elsewhere
in an institution, and student loan programs. It excludes the ultimate
disbursements of work study and student loan monies to student
beneficiaries. The disbursements of work study monies to student-employees
are classified according to the activity or purpose in which the
services are rendered. The disbursement of student loan monies
is classified within the loan fund group as the creation of loans
receivable. The mandatory transfer of state matchings for student
loan programs from the current fund group to the loan fund group
is an element of this activity. It includes the awards to students
from the supplemental educational opportunity grants program, but
excludes the awards from the basic educational opportunity grants
program. The receipts and disbursements of basic educational opportunity
grants program monies are contained within the agency fund group.
Also, it excludes student financial aid administration; it is included
in activity number 160.
301-399 Capital Improvements
910 Appalachian State University Foundation Inc.
This purpose includes all receipts and disbursements of the Appalachian
State University Foundation. See Foundation Chart of Accounts for
more detail.
990 Multi-Activity
This activity is applicable with those revenue and indirect cost
transactions not identifiable with an existing sole activity or
purpose, but indistinguishably associated with two or more activities
or purposes; its use is limited.
Appendix 5 - Expenditure Object Code Listing
The cited numbers refer to object of expenditure classification
codes. The following illustrates the location of an object code
in a University account number:
xx-x-xxxxx-XXXX
Before using objects with an "*" asterisk refer to
the explanatory comments under Appendix 3, Pages 10 to 15, 5XXX
Equipment Objects.
A
Automatic Data Processing supplies and materials 2910
Accountants fees 1915
Adding machine rental 4320
Adding machines 510X*
Additions (to buildings) 58XX*
Advertising (income producing only) 3700
Agricultural equipment (maintenance of grounds) 555X*
Agricultural supplies and materials (instructional or research)
2300
Agricultural supplies and materials (maintenance of grounds)
2400
Aids and grants 6990
Air conditioners (window units) 559X
Air conditioning systems 58XX
Airplanes 549X
Allocations of grants to faculty members 6990
Alterations (to buildings) 58XX*
Announcements (income producing only) 3700
Artistic creations and objects (library only) 5603
Ashtrays 2990
Athletic equipment 554X*
Attorneys fees 1911
Audiovisual equipment 539X*
Auditorium rental 4190
Automatic data processing equipment 521X*
Automatic data processing equipment (rental) 4210
Automatic data processing services 3800
Automobile liability insurance 4512
Automobiles 541X
B
Batteries, motor vehicle 2530
Bedding 2120
Binding 3410
Printing 3410
Bindings, library 5605
Boats 549X
Boiler inspection services 3990
Bonding 4520
Book Binding, non library 3490
Book repair 3490
Bookkeeping machines 510X*
Books and journals, library 5605
Books for resale 2701
Bookshelves 511X*
Bridges 5915
Building markers 5995
Buildings 58XX
Building rental 4120
C
Cabinets 511X*
Cablevision 3380
Calculator rental 4320
Calculators 510X*
Campers 549X
Carpentry supplies and materials 2400
Casualty insurance 45XX
Chairs 511X*
Checks 2600
Chemicals, educational 2300
Classroom equipment 53XX*
Classroom supplies and materials 2300
Cleaning supplies and materials 2110
Clerical contracted services 1999
Clerical supplies and materials 2600
Clipping services 3930
Clothing 2130
Collection services 1994
Component systems 58XX*
Computer printouts 3800
Computer services 3800
Conference room furniture 511X*
Conference room rental 4150
Construction (of buildings) 58XX
Construction equipment 551X*
Construction supplies and materials 2400
Contracted services, other 1999
Contracts, maintenance 44XX
Convention hall rental 4150
Courier services 3250
Current services, other 3990
Custodial supplies and materials 2110
D
Damages 6910
Data processing 3800
Data processing equipment 521X*
Data processing equipment rental 4210
Data processing services 3800
Data processing supplies and materials 2910
Desks 511X*
Dues, institutional memberships 4903
Duplicating machines 510X*
Duplication equipment rental 4310
Duplication services 3420
Duplication supplies and materials 2600
E
EDP equipment 521X*
EDP equipment rental 4210
EDP specialized furnishings 521X*
EDP supplies and materials 2910
Education, employees 3953
Educational equipment 53XX*
Educational awards 65XX
Educational supplies and materials 2300
Electrical supplies and materials 2400
Electrical systems 58XX*
Electricity 3310
Electronic data processing equipment 521X*
Electronic data processing equipment rental 4210
Electronic data processing services 3800
Electronic data processing supplies and materials 2910
Employee education 3953
Enlargement (of buildings) 58XX
Envelopes 2600
Equipment, EDP 521X*
Equipment, educational 53XX*
Equipment, office 511X*
Equipment, rental 43XX
Examination supplies and materials 2300
Expansion (of buildings) 58XX
Express and freight (out only) 3600
Extended coverage insurance 45XX
Extensions (of and to buildings) 58XX
F
Faculty grants 6990
Fare allowances, in-state 311X
Fare allowances, out-of-state 312X
Fare allowances, out-of-country 313X
Feed 2300
Fences 5965*
Fertilizer 2300
Fidelity bonding 4520
File cabinets 511X*
Films, educational 2300
Films, library 5605
Films, non-educational 2990
Financial awards, student 65XX
Financial settlements for injuries 6910
Fire fighting equipment 5595*
Fire insurance 4519
Fixed charges, other 4900
Fluids, motor vehicle 2510
Fodder 2300
Folders, file 2600
Food for resale 2701
Food products, infirmary 2200
Forage 2300
Forklifts 5595
Forms, clerical 2600
Freight and express (out only) 3600
Fuel oil 3320
Fuels, motor vehicle 2510
Furnaces 559X
Furnishings, office 511X*
Furniture, office 511X*
G
Garbage removal services 3940
Gas, natural 3330
Gas, propane 3330
Gas, propane (classroom use) 2300
H
Heating systems 58XX
Honorariums 1950
Hospital supplies and materials, Infirmary 2305
Household supplies and materials 2110
House trailers 5495
I
Improvements (to buildings at a cost of $1000 or more) 58XX
Independent contracts 1999
Infirmary food products 2200
Infirmary supplies and materials 2305
Information services 3990
Ink 2600
Insecticide 2300
Institutional membership dues 4903
Institutional (non-library) subscriptions 4900
Instructional contracted svcs., Acad. Aff. 1970
Instructional supplies and materials 2300
Insurance, bonding 4520
J
Janitorial services (contracted) 3940
Janitorial supplies and materials 2110
Journals and books, library 5605
L
Laboratory equipment 532X*
Laboratory supplies and materials 2300
Land 57XX
Land rental 4110
Landscaping 5935*
Lawnmowers 552X*
Learning resource collections 5605
Lease of realty 4110
Legal advertisements 3910
Legal fees 1910
Legal notices 3910
Letterheads 2600
Library bindings 5605
Library books and journals 5605
Library cards 2600
Lights, electricity 3310
Literary objects, books, library 5605
Lobby furniture 511X*
Lubricants, motor vehicle 2510
M
Machinery 55XX*
Magazines, library 5605
Maintenance and repairs, other 3590
Maintenance contracts 44XX
Maintenance equipment 552X*
Maintenance supplies and materials 2400
Manuals, library 5605
Manuscripts, library 5605
Maps, library 5605
Mechanical supplies and materials 2400
Medical equipment 532X*
Medical supplies and materials 2305
Membership dues, institutional 4903
Messenger services 3250
Microforms, library 5605
Mileage allowances (personal auto, in-state) 3112
Mileage allowances (personal auto, out-of-state) 3122
Mileage allowances (personal auto, out-of-country) 3132
Motor pool vehicle (in-state) 3112
Motor pool vehicle (out-of-state) 3122
Motor pool vehicle (out-of-country) 3132
Minor accessories, motor vehicle parts 2530
Minor equipment items 2600
Mobile trailer rental 4130
Modifications (to buildings at a cost of $1000 or more) 58XX
Motor boats 5495
Motorcycles 5495
Motorized campers 5495
Motor scooters 5495
Motor vehicle rental, non-travel 4392
Motor vehicle supplies and materials 2530
Motor vehicles 54XX
Moving expense reimbursements 3920
Mowers 552X*
Musical recordings, library 5605
Musical scores, library 5605
N
Natural gas 3330
Newspapers, library 5605
Non-library subscriptions 4900
Non-student regular wage, appropriated 1411
Non-student regular wage, receipt supported 1412
O
Office equipment 510X*
Office furniture, furnishings 511X*
Office rental 4130
Office supplies and materials 2600
Oil, fuel 3320
Oils, motor vehicle 2510
Other capital outlay 599X
Other contracted services 1999
Other current services 3990
Other equipment 559X*
Other fixed charges 4900
Other supplies 2990
Overhauling (of assets) 3590
P
Paper 2600
Parking lots 5925
Pencils 2600
Per diem allowances (in-state) 311X
Per diem allowances (out-of-state) 312X
Per diem allowances (out-of-country) 313X
Pest control services 3997
Photographs, library 5603
Plumbing supplies and materials 2400
Plumbing systems 58XX
Postage 3250
Postage meter machine rental 4320
Post office box rental 3250
Power 3310
Printing and binding 3410
Printouts, computer 3800
Propane gas 3330
Public liability insurance 4513
Publications, non-library 2600
Purchase (of buildings) 58XX
Purchases for rental 2701
Purchases for resale 2701
R
Real property rental 41XX
Rebuilding (of assets) 35XX
Reception area furniture 511X*
Recording studio equipment 533X*
Records, library phonograph 5605
Registration fees (paid on procurement) 3953
Registration fees (paid on reimbursement in-state) 3119
Registration fees (paid on reimbursement out-of-state) 3129
Registration fees (paid on reimbursement out-of-country) 3139
Regular wage, non-student, appropriated 1411
Regular wage, non-student, receipt supported 1412
Regular Wage, student, appropriated 1451
Regular Wage, student, receipt supported 1452
Remodeling (of buildings) 58XX
Renewal (of assets) 35XX
Renovation (of buildings at a cost of $1000 or more) 58XX*
Rental of EDP equipment 4210
Rental of other equipment 43XX
Rental of real property 41XX
Repair supplies and materials 2400
Repairs and maintenance 35XX
Reproduction equipment rental 4310
Resale, purchase for 2701
Research contracted services 1999
Research supplies and materials 2300
Restoration (of assets) 35XX
Roadway rental 4190
S
Scientific equipment 532X*
Scientific supplies and materials 2300
Scissors 2600
Scooters 549X
Secretarial contracted services 1999
Seed 2300
Self-propelled equipment 54XX
Seminar room furniture 511X*
Service and maintenance contracts 44XX
Service shop supplies and materials 2400
Services, contracted 1999
Services, current, other 39XX
Sewage systems 5945
Sewing supplies and materials 2120
Sidewalk rental 4190
Sidewalks 5995*
Slides, educational 2300
Staplers 2600
Storage sheds 559X*
Stores for resale 2701
Street sweepers 552X*
Structural supplies and materials 2400
Subscriptions, institutional (non-library) 4900
Subsistence, (in-state) 311X
Subsistence, (out-of-state) 312X
Subsistence, (out-of-country) 313X
Subsistence allowance, (in-state) 311X
Subsistence allowance, (out-of-state) 312X
Subsistence allowance, (out-of-country) 313X
Supplies and materials, educational 2300
Supplies and materials, household 2110
Supplies and materials, repair 2400
Supplies, other 2990
Surgical equipment 532X*
T
Tables 511X*
Tanks 5955
Tapes, educational 2300
Tapes, library 5605
Tapes, non-educational 2990
Telephone services 3210
Television transmission towers 5955
Temporary non-student wages, appropriated 1411
Temporary non-student wages, receipt supported 1412
Temporary student wages, appropriated 1451
Temporary student wages, receipt supported 1452
Tickets for resale 2701
Tires, motor vehicle 2520
Tools 2990
Towers 5955
Trailer rental, mobile 4130
Transparencies, educational 2300
Transportation, personal auto, (in-state) 3112
Transportation, personal auto, (out-of-state) 3122
Transportation, personal auto, (out-of-country) 3132
Transportation, motor pool vehicle (in-state) 3112
Transportation, motor pool vehicle (out-of-state) 3122
Transportation, motor pool vehicle (out-of-country) 3132
Trucks and Vans 541X
Typesetting services 3410
Typewriter rental 4320
Typewriters 510X*
U
Uniforms 2130
Upgrading (of buildings at a cost of $1000 or more) 58XX
Utilities, electric 3310
Utilities, fuel oil 3320
W
Wage, non-student regular, appropriated 1411
Wage, non-student regular, receipt supported 1412
Wage, student regular, appropriated 1451
Wage, student regular, receipt supported 1452
Water 3340
Water coolers/ fountains 559X*
Water mains and hydrants 5995*
Water treatment services 3990
Wearing apparel 2130
Wells 5955
X
X-ray equipment 531X
Appendix 6 - Expenditure Object Code Definitions
The following list of expenditure object codes and their definitions
are the ones more frequently used by University departments. A
complete listing of the object codes can be found using Gopher
#17 and #3. If your questions cannot be answered from this list
of definitions, contact the Controller's Office at extension 262-2110
for additional information.
The following illustrates the location of an object code in a
University account number.
xx-x-xxxxx-XXXX
1411 Non-Student Regular Wage - Appropriated
This subsidiary object includes the hourly rated base payments
to temporary, non-student employees rendering personal services
to an institution in state appropriated non-teaching positions.
1412 Non-Student Regular Wage - Receipt Supported
This subsidiary object includes the hourly rated base payments
to temporary, non-student employees rendering personal services
to an institution in receipt supported non-teaching positions.
1451 Student Regular Wage - Appropriated
This subsidiary object includes the hourly rated base payments
to an institution's students who are temporarily employed in State
appropriated non-teaching positions.
1452 Student Regular Wage - Receipt Supported
This subsidiary object includes the hourly rated base payments
to an institution's students who are temporarily employed in receipt
supported non-teaching positions.
1911 Legal Services Fees
This minor object includes the professional fees paid to attorneys
for legal services rendered to the institution.
1915 Accounting/Audit Serv
This minor object includes the professional fees paid to accountants
for accounting services rendered.
1940 Employee on Loan Pay
This minor object includes the payments to other State Government
agencies for professional services of borrowed employees subject
to the state-wide policy on dual employment.
1950 Honorariums
This minor object includes the payments to professional persons
for services rendered when custom or proprietary forbid the
setting of fees.
1960 Expert Witness Fees
This minor object includes the payments to professional specialists
for services as expert witnesses in legal and regulatory proceedings.
1970 Acad Inst/Res Service
This minor object includes non-payroll payments for instructional
and research services performed by individuals who are not
state employees.
1999 Other Contracted Serv
This minor object includes non-payroll payments, or fees to
independent contractors, external organizations and other for
professional and consultative personal services engaged on a
contracted basis, and not identified by minor objects numbered
1910 through 1960. It includes the costs of contracted secretarial,
clerical and stipends and faculty grants, and account collection
services. Account collection costs include the fifteen percent
(15%) retainer by the North Carolina Department of Revenue authorized
by subsection 13(b) of the "Off-Set
Debt Collection Act" (G.S. Chapter 105A). Procedural Comment:
The incurrence of the fifteen (15%) retainer collection expense
is supported by the receipt of "an accounting of the set-offs" from
the North Carolina Department of Revenue, according to G.S.
105A-14(a), and an institution's need to prepare a disbursing
check, payable to the institution, equal in amount to the total
retainer, charging minor object of expenditure 1990 with the
disbursement and crediting the various debtor's accounts or
0710 bad receivables recovery, as appropriate, when the check
is subsequently deposited to the institution's receipts.
21XX Household Supplies
This minor equipment includes the payments for cleaning, custodial,
and janitorial supplies, materials, and utensils. Also, it
includes the costs of clothing, wearing apparel, or uniforms
furnished to employees, bedding, and sewing supplies and materials.
2110 Janitorial Supplies
This object includes payments for cleaning, custodial, and
janitorial supplies, materials and utensils.
2120 Bedding & Tex Supplies
This object includes cost of bedding supplies and sewing supplies
and materials.
2130 Clothing & Uniforms
This object includes cost of clothing, wearing apparel, plastic
gloves, paper hats, safety glasses, and uniforms furnished
to employees.
2190 Other Cleaning Supplies
This object includes supplies not already identified.
2200 Food
This object includes payments for raw and processed foods and
food products, beverage condiments to be consumed by humans.
The following areas can use this code: Day Care Center, Lucy
Brock, Home Economics and Health Services, as well as various
Trust Funds.
2300 Educational Supplies
This major object includes the payments for supplies, materials
and minor equipment used in classrooms or laboratories for
instructional, research, and examination purposes. When used
in educational and research endeavors, such supplies and materials
include chemicals, films, slides, tapes, and transparencies.
Also, it includes the costs of scientific, medical, hospital,
infirmary, and laboratory supplies and materials. The costs of
agricultural supplies and materials in the form of feed, seed,
fertilizer, insecticide, fodder, and forage are included when
their use is for instructional or research purposes.
Effective July 1, 1980, Object 2300 may be used only in Purposes
101 - budget symbol 01; 102 - budget symbol 02; 103 - budget
symbol 03; 110 - budget symbol 04; 142 - budget symbol 05; 152
- budget symbol 07; 204 - budget symbol 24; and 401, if the contractual
agreement is to teach.
2305 Drugs & Pharmacy Supplies
This minor object will be used to purchase drugs for the infirmary.
2400 Repair Supplies
This major object includes the payments for supplies, materials
and minor equipment normally used by an institutional service
shop in the construction, maintenance, and repair of institutional
facilities, and movable and immovable furniture and equipment.
It includes the costs of carpentry, electrical, mechanical, degreaser,
propane, kerosene, hydraulic oil, plumbing, and structural supplies
and materials. Also, it includes agricultural supplies and materials
when their use is for the maintenance of institutional grounds.
2600 Office Supplies
This major object includes the payments for supplies, materials
and minor equipment normally used by staff personnel in the
operations of institutional offices and in the performance of
clerical duties. It includes the costs of readily expendable
items, such as paper, pencils, folders and ink, and also the
costs of minor equipment items, such as scissors, staplers, and
ashtrays, requiring an expenditure of less than $250. Also, it
includes the cost of institutional forms, letterheads, envelopes,
checks, library cards, duplication supplies, and publications
not added to library collections.
29XX Other Supplies
This major object includes the payments for supplies, materials
and minor equipment not identified by major objects numbered
2100 through 2700. It includes the costs of electronic data processing
supplies and materials, films and tapes not used for educational
purposes and tools. Do not use this object, instead use a minor
object.
2903 Promotional Material FOUNDATION ONLY
Includes payments for plaques, bars, bumper stickers, certificates,
miniature diplomas, decals, and sweaters purchased for Student
Ambassadors, and other promotional materials.
2904 Gifts and Flowers FOUNDATION ONLY
Includes payment for gifts and flowers.
2905 Photography ATHLETICS ONLY
2906 Awards ATHLETICS ONLY
2910 Data Processing Supplies
This minor object includes the costs of electronic data processing
supplies, materials and minor equipment.
2990 Other Material and Supplies
This minor object includes the payments for supplies, materials
and minor equipment not identified by objects numbered 2100
through 2980.
3111 In-State Transportation - Air
This minor object includes the payment for airline tickets
for air travel within North Carolina only.
3112 In-State Transportation - Ground
This minor object includes the payment for rental cars, taxi
charges, limousine service, subway, trains, bus, streetcars,
motor pool charges and any other form of ground transportation.
3113 In-State Transportation - Other
This minor object includes the payment for tolls, parking,
and other related ground transportation costs not otherwise identified.
3114 In-State Subsistence - Lodging
This minor object includes the payment for lodging expenses
within North Carolina.
3115 In-State Subsistence - Meals
This minor object includes the payment for meals within North
Carolina.
3116 In-State - Other
This minor object includes the payment for miscellaneous telephone
charges, baggage handling gratuities, and other appropriate
items.
3119 In-State Registration Fee
This minor object includes the payment for registration fees
for programs within North Carolina.
3121 Out-of-State Transportation - Air
This minor object includes the payment for airline tickets
for travel to destinations out-of-state.
3122 Out-of-State Transportation - Ground
This minor object includes the payment for rental cars, taxi
charges, limousine service, subway charges, trains, streetcars,
bus, motor pool charges and any other ground transportation
charges.
3123 Out-of-State Transportation - Other
This minor object includes the payment of tolls, parking charges
and other appropriate items.
3124 Out-of-State Lodging
This minor object includes the payment for lodging out-of-state.
3125 Out-of-State Meals
This minor object includes the payment for meals out-of-state.
3126 Out-of-State Other Travel
This minor object includes the payment for miscellaneous telephone
charges, baggage handling gratuities, and other appropriate
items.
3129 Out-of-State Registration Fees
This minor object includes the payment for registration fees
for out-of-state programs.
3131 Out-of-Country Transportation - Air
This minor object includes the payment for airline tickets
for out-of-country travel.
3132 Out-of-Country Transportation - Ground
This minor object includes the payment for rental cars, taxi
charges, limousine service, train, bus, subway, motor pool
charges, streetcars and any other ground transportation charges.
3133 Out-of-Country Transportation - Other
This minor object includes the payment for tolls, parking charges,
and other appropriate charges.
3134 Out-of-Country Lodging
This minor object includes the payment for lodging out-of-country.
3135 Out-of-Country Meals
This minor object includes payment for meals out-of-country.
3136 Out-of-Country Other Travel
This minor object includes payment for miscellaneous telephone
charges, baggage handling gratuities, and other appropriate
items.
3139 Out-of-Country Registration Fees
This minor object includes the payment for registration fees
for out-of-country programs.
3210 Telephone
This subsidiary object includes the payments for departmental
telephone charges for DAIN and long distance. Also, includes
telephone offices payment to Southern Bell for long distance
charges. Includes purchase and installation of telephones.
3220 Telecommunication Service
This minor object includes payment for any telecommunications
conference (video communications).
3250 Postage
This subsidiary object includes the payments for departmental
postal charges, messenger services, and post office box rental.
Also includes post office payments to the Boone Postmaster
for postage.
3290 Other Communications
This object includes payments for items not mentioned above.
34XX Printing and Binding
This major object includes the payments for printing, production,
reproduction, binding of books, bulletins, leaflets, pamphlets,
manuals, monographs, drawings, pictures, diplomas, and publications
not added to library collections, etc. The services may be
performed by commercial firms, state agencies, and intra-institutional
divisions. It includes the cost of non-library book repair materials,
purchased duplication services and typesetting services.
3405 Athletic Association Publicity ATHLETICS ONLY
This subsidiary object includes the payments for a telephone
line charge used by the University Sports Information Director
to publicize game results for athletic teams.
3410 Printing
This object includes cost of printing, and typesetting services,
production of bulletins, leaflets, posters, pamphlets, manuals,
diplomas, and publications.
3420 Reproduction
This object includes cost of reproduction by copiers.
3490 Other Printing
This object includes the cost of binding books or publications.
35XX Repairs and Maintenance
This major source includes the payments for contractual services,
including both labor and materials, to repair, maintain, improve,
overhaul, rebuild, renew and restore institutional facilities
and resources, such as buildings, equipment, motor vehicles,
furniture, roads, walks, and drives, excluding those specific
projects identified in capital improvement budgets. Repairs are
corrective and restorative following wear and deterioration of
an asset; maintenance is preventive, and anticipatory. The contractual
services may be performed by commercial firms, state agencies,
and intra-institutional divisions.
3510 Buildings - Repair
Includes keys.
3520 Motor Vehicle Repair
3522 EDP Equipment Repair
3523 Equipment Repair - Other
3590 Other Repairs and Maintenance
Repair of items not otherwise identified such as towers, tanks,
wells and fences.
3600 Freight and Express
This major object includes the payments for services to transport,
move, or deliver objects, materials, or resources owned or
used by the institution.
The objects are moved within or from within the institution.
It excludes the costs incurred when objects, materials, and
resources are originally acquired; these initial transportation
costs are added to the objects costs.
3700 Advertising
This major object includes the payments for advertisements
and announcements that will produce income. Non-income producing
advertising should be charged to 3910.
3800 Data Processing
This major object includes the payments for electronic or automatic
data processing services rendered for an institution by commercial
firms, state agencies, and intra-institutional divisions. The processed
data can be related to academic, administrative, financial, scientific,
statistical, or engineering activities. It includes the cost of
computer printouts, such as printing of address labels and financial
reports, microfiche, microfilm, and the grading of examinations.
Also, it includes the fixed amount of annually budgeted monetary
support for the Triangle Universities Computation Center as provided
by North Carolina State University at Raleigh and the University
of North Carolina at Chapel Hill.
39XX Other Current Services
This major object includes the payment for contracted services
not identified by major objects numbered 3100 through 3800.
It includes the costs of legal notices and legal advertisements,
information and credit report services, periodical clippings
services, janitorial and garbage removal services, boiler inspection
services, pest control services, water treatment services, employee
education, contracted food services, and prerecorded tapes. See
subsidiary objects and use where applicable.
3901 Other Current Services - General FOUNDATION ONLY
3907 Promotional Material ATHLETICS ONLY
3910 Legal Advertising
This object includes the cost of legal notices and legal advertisements.
Includes ads for positions to be filled.
3911 Meetings, Lunch, Dinner FOUNDATION OR ATHLETICS
3914 Refreshments ATHLETICS ONLY
This subsidiary object includes the payment of refreshments furnished
for team and staff members on trips or at home games.
3916 Volunteer Student Assoc. ATHLETICS ONLY
3920 Moving Expense
This object includes the cost of employees moving expense.
3930 Clipping Service
This object includes the cost of periodical clipping service.
3940 Janitorial Service
This object includes payment for janitorial service and garbage
removal service.
395X Employee Education Expense
This object includes payment for employee education expense.
3951 Recruits Expense ATHLETICS ONLY
This subsidiary object includes the payment of charges for
transportation and subsistence of prospective student athletes
for Appalachian State University athletic recruiting purposes.
3952 Game Guarantees Paid ATHLETICS ONLY
This subsidiary object includes the contracted payments to
other colleges or universities athletic teams that travel to
Appalachian State University to engage in athletic contests with
Appalachian State University Athletic teams.
3953 Other Employee Education
This object includes payments for employee education expenses
such as conferences and seminars.
3990 Other Services
This object includes payments for contracted services not separately
identified such as information and credit report services,
boiler inspection services, water treatment services, contracted
food services and pre-recorded tapes.
3992 Laundry Services
3996 Security Services
3997 Pest Control Service
3998 Lawn-Ground Service
42XX Rental of EDP Equipment
This major object includes the payments for the limited-term
use, or right to possession and use, of electronic or automatic
data processing equipment. It includes the costs of leasing
central processing units, working storage, control units, peripheral
equipment, terminals, software, and time sharing.
4210 Rental of EDP Hardware
This minor object includes the payments for the limited-term
use, or right to possession and use, of electronic or automatic
data processing equipment.
It includes the cost of renting central processing units, working
storage, control units, peripheral equipment, terminals, and
time sharing.
4220 Rental of EDP Software
This minor object includes the payments for the limited-term
use, or right to possession and use, of electronic or automatic
data processing software.
43XX Rental of Other Equipment
This major object includes the payments for the limited-term
use, or right to possession and use, of equipment not classified
as electronic data processing equipment. It includes the costs
of leasing postage meter machines, typewriters, calculators,
adding machines, reproduction equipment, duplication equipment,
and motor vehicles.
4310 Rental of Rep. Equipment
This object includes payments for the limited-term use, or
right to possession and use of reproduction equipment.
4320 Rental General Office Equipment
This object includes the payment for the limited-term use,
or right to possession and use of typewriters, calculators, and
adding machines.
4330 Rental of Communication Equipment
This object includes the payment for the limited-term use,
or right to possession and use of communication equipment.
4392 Rent of Motor Vehicle
4395 Rent of Furniture and Fixtures
44XX Maintenance Contracts - EDP Software
This major object includes the payments for limited-term service
and maintenance contracts covering equipment owned or leased
by the institution. It includes the cost of servicing and maintaining
adding machines, calculators, typewriters, duplication equipment
and other business machines, elevators, air conditioners, boilers,
audiovisual equipment, etc. These same services not provided
for under a maintenance contract are charged to 3500.
4430 Maintenance Contracts - EDP Equipment
4440 Maintenance Contracts - EDP Software
4490 Maintenance Contracts - Other Equipment
4900 Other Fixed Charges
This major object includes the payments for fixed charges and
other expenses not separately identified by other major objects.
It includes the cost of institutional (non-library) subscriptions,
fees, and royalties.
4903 Membership Dues
5XXX Capital Outlay
This object class includes the payments for acquiring legal
ownership to equipment, including the related inbound transportation
and installation charges. For definitional purposes, equipment
possesses the following characteristics: is not consumable
or expendable; it is movable, even though sometimes attached
to other objects or buildings; it has an expected useful life
of longer than one year; its cost is at least $1500; and its
use does not create a readily observable physical impairment
or deterioration.
Also, this object class includes the payments to acquire legal
ownership to real property, to construct additions to
land and buildings, and to equip and furnish buildings with equipment,
furniture, furnishings, machinery, and component systems. Thus,
this object class includes all expenditures for tangible resources
which are most of the time subject to fixed asset controls.
If the above defined items cost $500 or more it will automatically
be recorded through the Fixed Asset System. Also it includes
library books, journals, and artistic creations.
The University has a Fixed Asset System whose purpose is to
account for all assets owned and leased. There is a relationship
between the code used when purchasing items and those items that
are to be included in the Fixed Asset System. In general, all
items charged to the 5000 object class numbers that end with
a three "3" will
be included in the FAS as an inventory item and will be items costing
between $1500 and less than $5000. Items charged to the 5000 object
class numbers that end with a five "5" will be included
in the Fixed Asset System as a capitalized item and will be
items costing $5000 or more.
Fixed assets containing separate physical parts (i.e. CPU, monitor
adn keyboard) are no longer considered one asset having one or
more component parts. Each separate physical part is considered
to be a separate asset and is individually evaluated according
to each agencys inventory/capitalization threshold.
See the RESOURCE MANUAL, Purchasing Section for more information.
Purchases that simply maintain an asset are charged to the
2000 or 3000 object class.
510# OFFICE EQUIPMENT
This minor object includes the payments for purchasing cabinets,
file cabinets, typewriters, adding machines, bookkeeping machines,
calculators, duplicating machines, bookshelves and other equipment.
At least $1500 and less than $5000 -- code object 5103
$5000 or more -- code object 5105
* Cost includes sales tax, shipping and installation.
5103 OFF EQUIPMENT - FAS at least $1500 but less than $5000
5105 OFF EQUIPMENT - FAS+ $5000 or more
Repairs to the above items should be coded to object 3520.
Repair supplies (not for resale) should be coded to object 2600.
5113 Office Furniture at least $1500 and less than $5000
5115 Office Furniture at $5000 or more
513X Communication Equipment
This minor object includes payment for all communications equipment
and systems purchased for the University and its departments.
This object includes fax machines and mobile radio systems.
5133 COMM EQUIP- FAS at least $1500 and less than $5000-code
object 5133
5135 COM EQUIP - FAS+ $5000 or more
*cost includes sales tax, shipping and installation.
Items defined above and costing less than $1500, their repair
will be charged to objects 2400 and 3520 respectively. Repair supplies
(not for resale) will be coded object.
521X EDP EQUIPMENT
5213 EDP EQUIPMENT - FAS at least $1500 and less than $5000
5215 EDP EQUIPMENT - FAS+ $5000 or more
*cost includes sales tax, shipping and installation.
5233 EDP MAINFRAME SOFTWARE - FAS
Mainframe computer software purchased and costing at least $1500
and less than $5000
5235 EDP MAINFRAME SOFTWARE - FAS
Mainframe computer software purchased and costing at least $5000.
Any software purchased and costing $5000 will be considered running
in a mainframe-type machine.
The purchase of items defined above and costing less than $1500
will be charged to object 2910. Repairs of the above defined items
will be charged to object 3520. Repair supplies (not for resale)
will be charged to object 2400.
531X EDUCATIONAL EQUIPMENT
This minor object includes payments for purchasing educational,
scientific, medical, laboratory and classroom equipment and furniture
for use in instructional, research, and examinational endeavors.
It includes the costs of specialized library furnishings, recording
studio equipment, audiovisual equipment, surgical equipment and
X-ray equipment. It also includes the cost of agricultural equipment
when its use is for instruction or research purposes.
Object 531# may only be used in FRS accounts 01000 thru 06399,
07000 thru 07499, 80000 thru 81999 and 32400 thru 32499.
5313 EDUC FURNITURE - FAS at least $1500 and less than $5000
5315 EDUC FURNITURE - FAS+ $5000 or more
5323 ED EQ-SCI/MED - FAS at least $1500 and less than $5000
5325 ED EQ-SCI/MED-FAS+ at least $5000 or more
5333 ED EQ, ENGINEER - FAS at least $1500 and less than $5000
5335 ED EQ, ENGINEER - FAS+ at least $5000 or more
5393 EDUC EQ, OTHER - FAS at least $1500 and less than $5000
5395 EDUC EQ, OTHER - FAS+ at least $5000
*Cost includes sales tax, shipping and installation
The purchase of items defined above and costing less than $1500
must be coded object 2300. Repairs of the above will be coded
to object 3520. Code repair parts (not for resale) to object
2400.
54XX MOTOR VEHICLES
This major object includes the payments for purchasing motor
vehicles and other self-propelled, motorized equipment suitable
for general use by the institution. It includes the costs of automobiles,
trucks, motor boats, motorized camper, motorcycles, motor scooters,
airplanes and other motor vehicles and self propelled motorized
equipment sutiable for general use. This object is also used for
the taxes and rust-proofing as well as additions to the above (as
opposed to replacement items) such as snow blades, bed covers,
etc.
55XX Other Equipment
This major object includes the costs of specialized, motorized
equipment, unsuited for general use by the institution, such
as construction and maintenance equipment, which are not appropriate
for inclusion in major object 5400, and the costs of other
equipment, window air conditioning units, furnishings, and furniture
not identified by major objects 5100 through 5300. Also it includes
the payments for purchasing agricultural equipment when its use
is for the maintenance of institutional grounds. It includes
the costs of athletic equipment, fire fighting equipment, forklifts,
furnaces, house trailers, lawn mowers, storage sheds, street
sweepers, water coolers/fountains, and other items.
551X Construction Equipment
552X Maintenance Equipment
This object includes payments for agricultural equipment when
used to maintain the grounds, lawn mowers and street sweepers.
554X Other Equipment - Athletic Equipment
555X Other Equipment - Agricultural Equipment
556X Other Equipment - Dietary Equipment
5590 Other Equipment
This minor object includes water coolers, storage sheds, window
air conditioners, athletic equipment, furnaces, and relocatable
facilities.
New purchases not being added to an existing asset and costing:*
at least $1500 and less than $5000-code object 55X3
$5000 or more-code object 55X5
* Cost includes sales tax, shipping and installation.
Purchases of the above defined items that are to be added to
an existing asset must have this purchase price added to the
original price of the existing asset before applying the above
cost test. Record the tag number of the existing asset (if applicable)
on the procurement request when this occurs.
Purchases of the above defined items that cost less than $1500
will be coded to object 2990.
The repairs of the above items will be coded to object 3520.
Any repair parts purchased (with no labor provided and not for
re-sale) for this equipment will be coded to object 2400.
58XX Buildings
This major object includes the payments for construction, purchase,
additions, alterations, enlargements, expansions, extensions,
improvements, modifications, remodeling, renovations, and upgrading
of buildings and other roofed and walled structures. Structural
change projects should enhance the value of a building or increase
its utility, or lengthen its useful life.
It includes the costs of affixed or non movable component systems
in buildings (both initial installations and replacement units),
such as electrical, air conditioning, plumbing, communication,
heating, and transportation systems. It excludes the costs
of initially equipping and furnishing buildings with non-affixed
equipment, furniture, furnishings, and machinery; these costs
should be included in appropriate equipment accounts, i.e., major
objects numbered 5100, 5200, 5300, and 5500.
This major object is normally associated with capital improvement
budgets, but can be used in operating budgets when the total
cost of a qualifying completed project is at least $1500 and
less than $30,000. Project costs of $30,000 or more are charged
to this major object in a capital improvements budget.
59XX Other Capital Outlay
This major object includes the payments for non-equipment capital
outlays not identified by major objects numbered 5600, 5700,
and 5800. It includes the costs of highways, roads, bridges,
parking lots, sidewalks, road signs, building markers, landscaping,
sewage systems, television transmission towers, other towers,
tanks, wells, fences, water mains, and hydrants, and other qualifying
items. This major object is normally associated with capital
improvement budgets, but can be used in operating budgets when
the total cost of a qualifying completed project is less than
$30,000. Project costs of $30,000 or more are chargeable to this
major object in a capital improvements budget. All charges to
this account are subject to capitalization as fixed assets.
8528 DUE FROM OVERHEAD RC
This subsidiary object is to be used as a clearing account for
the journal transfer system.
8529 DUE TO NRA NC INC TAX
8531 SALES TAX 4 1/2 %
8532 SALES TAX 6 1/2 %
8533 SALES TAX 7 %
8550 REVOLVING FUNDS
This subsidiary object includes any deposits of money placed
with an individual, agency or company where the money is (1) held
in trust as a deposit, or (2) held as an advance for operating
expenses. Travel advances may not be charged to this object but
must be charged to object 3101.
8700 REC WRITTEN-OFF
This major object includes the losses resulting from uncollectible
claims against clients, customers, patients and patrons. In an
academic budget this major object is used exclusively with activity
170 Institutional Support. In auxiliaries and independent operations,
this major object is used with the purpose where the uncollectible
claim exists.
8701 UNCOLLECTIBLE CONT (FND)
8750 LOAN RECEIVABLE CNCL
This minor object of expenditure will reflect the total loan
cancellations as specified in the Federal NDSL guidelines.
8910 COST CNCL - WRITE OFF
8911 COST CNCL - TEACH <72
8912 COST CNCL - MIL <1972
8913 COST CNCL - TEACH >72
Appendix 7 - Entry Codes
Budget Entry
Original (11) 020
Revisions (12) 021
Transfers (12) 022
ASU Revision (14) 023
ASU Transfer (14) 024
Carry Fwd 026
Prior Year 028
Future Year 029
Receipts Entry
Revenues (102) 031
Student A/R (102) 032
Expenditure Refund 033
Redeposit of Other
Code Refund 035
Deposit to GL (not 032 or 035) 036
Record Requisitions 039 & Reclassify Cash Receipts (Not
to SRS)
Disbursements Entry
Expense 041
A/R Refund 042
Revenue Refund 043
Other Code Refund 045
GL (not 043 or 045) 046
AP Entry 048
Encumbrances
Issue Purchase Order (201) 050
Manual PO Issue (211) 051
Void PO Form (204) 052
Reinstate a PO 053
Purchase Order Update (207) 054
Purchase Order Cancellation (202) 055
Journal Entries
Accrual Entries 060
FRS Mechanical Entries 061
Post to Frozen Accounts 062
Reclassify Revenues or Expenses 063
Recording Allotments 064
Auxiliary Charges 065
Adjustment Journal & Registration 066
Reversing Accrual Entries 067
AP Accrual Entry 068
Compound JE 069
Appendix 8 - Check Request Purchase Form
A copy of the Check Request Purchase Form can be obtained by
contacting the University Controller's Office.
Appendix 9 - Check Request Authorization Form
Appalachian State University
Boone, North Carolina
Check Request Authorization
TO: Controller
Date:
FROM:
Department
Name:
Department Budget Code/Codes. List all Budget
Codes to be used on Check Request Authorization:
Department
Chair:
I hereby request that authority be delegated to this department
to make purchases of $1,500 or less using a Check Request in lieu
of the normal purchase order procedure.
I have read Purchasing Policy #24, Accounting
Policy #16 and
Accounting Procedure #4 of the ASU Resource Manual. I fully understand
the restrictions listed in this policy and will comply with them.
I understand that abuse of this policy by my department could
result in the loss of this delegated authority to the department.
Within my department, I further delegate authority to make purchases
under this policy to the following individuals who have also read
the policy and will be held accountable for their actions:
Signature:
(Department
Chair/Director)
Appendix 10 - Petty Disbursing Slip
A copy of the Petty Disbursing Slip can be ordered from the University
Central Warehouse.
Appendix 11 - University Procurement Request
A copy of the University Procurement Request can be ordered from
the University Central Warehouse.
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