FUND CODES
Fund codes are the first two digits (xx-xxxx-xxxx-xxxx) of a general ledger account number that are used to classify funds of the College. Contact the Business Office with questions related to current fund codes.
10 | Current – Unrestricted |
11 | Current – Auxiliary |
12 | Grants Funds |
15 | Financial Aid |
51 | Plant Fund |
60 | Club Funds |
FUNCTION CODES
Function codes are the third – sixth digits (xx-xxxx-xxxx-xxxx) of a general ledger account number that are used to classify transactions of the College. Contact the Business Office with questions related to current function codes
1000 – 3999 | Instruction |
4000 – 4999 | Academic Support |
5000 – 5999 | Student Services |
6000 – 6999 | Institutional Support |
7000 – 7999 | Physical Plant |
8000 – 8000 | Scholarships to Fellowships |
8100 – 8999 | Auxiliary Enterprises |
9000 – 9100 | Capital Projects & Debt Services |
9700 – 9999 | Mandatory and Non-Mandatory Transfers |
OBJECT CODES
Object codes are the seventh – tenth digits (xx-xxxx-xxxx-xxxx) of a general ledger account number that are used to classify transactions of the College. Contact the Business Office with questions related to current object codes.
PERSONAL SERVICES: WAGES PAID TO EMPLOYEES
6001 | Salaries for Cabinet |
6010 | Salaries for Faculty |
6013 | Faculty Summer Pay |
6014 | Faculty Adjunct Pay |
6015 | Faculty Overload Pay |
6020 | Salaries for Staff |
6040 | Faculty Summer/Adjunct |
6100 | Federal Work Study Wages |
6104 | Student Tutors |
6105 | Student Labor |
EMPLOYEE BENEFITS: BENEFITS PAID FOR EMPLOYEES
6201 | MOSERS Retirement |
6202 | Health/Vision Insurance/EAP |
6203 | OASDI/Medicare |
6204 | Long Term Disability |
6206 | Life Insurance |
6207 | HRA Funding |
6208 | Fringe Benefits |
CONTRACTUAL SERVICES
6300 | Cafe Services
Student meal plans and pre-paid punch cards |
6302 | Collection Fee Services Fees related to collecting past due student accounts receivable |
6318 | Legal Services
Legal fees and retainers |
6320 | Auditing Services
Auditing services performed
|
6322 | Honoraria Payments
Payments to individuals for time and/or talent provided to the College i.e., guest speakers/lecturers, commencement speakers or other types of service |
6323 | Miscellaneous Contracted Services
Professional and consulting services not otherwise defined |
6329 | Contracted Training B&I
Contracted training provided through business and industry department |
6330 | Company Reimbursement B&I
Customized training provided through business and industry department and funded by DWD |
6340 | Maintenance Contracts
Preventative maintenance and other maintenance contracts |
6360 | Lease/Rental Payments
Lease/rental payments for use of buildings, land or equipment |
6361 | Copier Usage
Internal allocation of copier usage |
CONSUMABLE SUPPLIES / SERVICES
6401 | Building Material and Supplies Materials and supplies used for building maintenance |
|
6407 | Computer Supplies Department IT purchases |
|
6408 | Dosimeter Badges
Dosimeter badges used in Allied Health programs |
|
6420
6423
6424 |
Fuel Expense
Fuel purchased for use in College owned vehicles and equipment Value of Surplus Purchased The difference between market value and purchase price of surplus property In Kind Value of in-kind property received via donation |
|
6425 | Instructional Supplies
Supplies used in the preparation and/or instruction of courses |
|
6426 | Curriculum Review
Cost of skills modules for programs |
|
6428 | Janitorial Supplies
Supplies used in the cleaning of facilities |
|
6430 | Library Books
Books used and/or purchased to be shelved in the College library |
|
6438 | Office Supplies
Office supplies used by College |
|
6440 | Other Supplies
Supplies not otherwise defined
|
|
6441 | Equipment Repair
Parts and labor to repair College equipment. |
|
6450 | Printing
Printing done by an outside vendor and internal allocation of stationary and other preprinted supplies |
|
6455 | Uniforms
Program uniform charges |
AUXILIARY RESALE
6474 | Inclusive Access
Online instructional access codes |
6475 | Resale items
Items purchased for resale |
COMMUNICATION
6501 | Telephone Telephone charges for phone equipment below capitalization threshold and another monthly phone expense |
6504 | Internet Service
Internet service on College campuses |
UTILITIES
6601 | Electricity
Campus electricity |
6603 | Propane
Campus propane gas |
6604 | Water Campus water |
6605 | Trash Hauling Campus trash hauling services |
6606 | Sewer Charge
Campus sewer service |
6607 | Cable Television
Campus cable television service |
TRAVEL
6701 | Travel Travel expenses |
6702 | Travel – Professional Development |
Professional development travel expenses |
OTHER COSTS (not an inclusive list of all object codes)
7501 |
Insurance
Property and casualty, student malpractice, and student medical (applicable Allied Health programs only) insurance premiums and deductibles |
7502 | Credit Card Fees
Credit card fees related to accepting credit card payments |
7508 | Postage & Freight
Postage for all campus parcel and shipping services |
7509 | Advertising – Billboard
College billboard advertising |
7510 | Advertising – Radio
College radio advertising |
7511 | Advertising – Television
College television advertising |
7512 | Advertising – Digital
College digital advertising |
7513 | Advertising – Printed
College advertising in newspapers or other printed publications |
7514 | Advertising – Other
College advertising not otherwise defined |
7520 | Registration & Related Fees
Registration fees for seminars and other events |
7522 | Professional Dues & Organization Membership
Professional organization dues and memberships |
7524 | Subscriptions
College magazine and other subscriptions |
7525 | Accreditation Expense
College and program accreditation expense |
7528 | Licenses
Software and other user licenses |
7536 | Social Expenses
Food and supplies for guests and events |
7540 | Promotional Items
Marketing and promotional items |
7541 | Exhibit Booth Rental
Exhibit booth rental at recruiting events |
7550 | Landscaping Expenses
Campus landscaping supplies |
7555 | Unemployment Benefits
Unemployment claims expense |
7560 | Other Services/Miscellaneous Expense
Expenses not otherwise defined
|
7561 | Governor’s Reserve
Governor’s reserve – 3% of state appropriations |
7565 | Governor’s Withholding
Governor’s withholdings from state appropriations |
7570 | Drug Testing Expense
Drug testing of students or employees |
7573 | Accuplacer
Specialized testing expense |
7577 | CPR/OSHA 10 Expense
Specialized testing expense |
7584 | CAAP Testing
Specialized testing expense |
7590 | Professional Development Tuition
Tuition reimbursement for a class with credit hours and a grade is received |
7591 | Professional Development Other
Non-travel related expenses for Professional Development |
7601 | Budget
Estimated Fiscal year budget |
7602 | Budget Tier 5 Online
Estimated Fiscal year budget generated from online tier fees |
7603 | Grant Match $3/CH
Fiscal year budget for grant matching funds |
7610 | Administrative Overhead
Allowable indirect cost rate charges on grants |
7680 | Foundation in Kind
College in kind donation of salary, benefit, and operating costs related to the College Foundation |
7693 | S&S Rework Expense
Sales and service rework expense reclassified from sales and service expenses |
7695 | Supplies – Sales/Service
Sales and service expenses |
7696 | Summer Institute
Automotive summer institute event |
STUDENT AID / SCHOLARSHIPS
7800-7949 – Scholarships, Fellowships, Stipends, awards and third-party student funding |
BAD DEBT
7950 | Bad Debt Expense
Uncollectible accounts receivables written off |
GRANT MATCH FUNDS
7996 | Institutional Match |
7997 | Software Department Match |
7998 | Department Fund Match |
7999 | Sales/Service Fund Match |
DEBT RETIREMENT
8301 | Principal Payment
Principal payments on College debt |
8311 | Interest Expense
Interest payments on College debt |
EQUIPMENT PURCHASED WITH APPROVED GRANT FUNDS
8601 | Computers – reimbursable | |
8602 | Furniture – reimbursable | |
8603 | Vehicles – reimbursable | |
8604 | Other Equipment – reimbursable | |
8605 | Software – reimbursable | |
8606 | Renovation – reimbursable | |
8607 | Curriculum Enhancement | |
8608 | Other 50% Reimbursable |
NON-REIMBURSABLE (NR) INSTRUCTIONAL EQUIPMENT PURCHASED WITH COLLEGE BUDGET FUNDS
8700 | Non-Reimbursable Instructional Software | ||
8701 | Non-Reimbursable Instructional Computers | ||
8702 | Non-Reimbursable Instructional Furniture | ||
8703 | Non-Reimbursable Instructional Vehicles | ||
8704 | Non-Reimbursable Instructional Other Equipment | ||
NON-REIMBURSABLE (NR) NON-INSTRUCTIONAL EQUIPMENT PURCHASED WITH COLLEGE BUDGET FUNDS
8705 | Non-Reimbursable Non-Instructional Computers |
8706 | Non-Reimbursable Non-Instructional Furniture |
8707 | Non-Reimbursable Non-Instructional Vehicles |
8708 | Non-Reimbursable Non-Instructional Other Equipment |
8709 | Non-Reimbursable Non-Instructional Software |
EQUIPMENT DISPOSAL
8900 | Disposal of Equipment |
8910 | Depreciation Expense |
CAPITAL IMPROVEMENTS
9601-9655 Capital Improvements |
TRANSFERS BETWEEN UNRESTRICTED FUNDS AND RESTRICTED FUNDS
9701 | CWS Mandatory Transfer |
9702 | SEOG Mandatory Transfer |
9810 | Non-Mandatory – Fixed Asset Transfer |
9816 | Due To/From Fund Transfer |
9900 | Prior Period Adjustment |
9999 | Unallocated Budget |