|
Description |
|
|
12050 |
|
|
12110 |
|
|
1211M |
|
|
1211U |
|
|
12120 |
|
|
1212U |
|
|
12130 |
|
|
12131 |
|
|
12135 |
|
|
1213A |
|
|
1213R |
|
|
1213U |
|
|
12140 |
|
|
12141 |
|
|
12142 |
|
|
12143 |
|
|
1214R |
|
|
1214U |
|
|
12150 |
|
|
12151 |
|
|
12152 |
|
|
12153 |
|
|
12154 |
|
|
12155 |
|
|
12156 |
|
|
1215G |
|
|
1215R |
|
|
1215U |
|
|
12160 |
|
|
12170 |
|
|
12171 |
|
|
12172 |
|
|
12173 |
|
|
1217U |
|
|
12180 |
|
|
12181 |
|
|
12182 |
|
|
12183 |
|
|
1218R |
|
|
1218U |
|
|
12190 |
|
|
12211 |
|
|
12212 |
|
|
12213 |
|
|
1221U |
|
|
12220 |
|
|
12221 |
|
|
1222R |
|
|
1222U |
|
|
12250 |
|
|
1225U |
|
|
12260 |
|
|
1226U |
|
|
12320 |
|
|
12340 |
|
|
12341 |
|
|
12360 |
|
|
12361 |
|
|
12410 |
|
|
12420 |
|
|
12421 |
|
|
12422 |
|
|
12423 |
|
|
12424 |
|
|
12425 |
|
|
12426 |
|
|
1242U |
|
|
12430 |
|
|
12440 |
|
|
12441 |
|
|
12442 |
|
|
12443 |
|
|
12444 |
|
|
12445 |
|
|
12446 |
|
|
12447 |
|
|
12448 |
|
|
12449 |
|
|
1244A |
|
|
1244B |
|
|
1244C |
|
|
1244D |
|
1244E |
Carillion Contractual Services |
|
1244G |
|
|
1244H |
|
|
1244R |
|
|
1244U |
|
1244V |
Facility Fee - Virginia Tech Affiliated |
1244W |
Department CPE Admin Fee |
1244X |
Bureau of Capital Outlay Mgmt Fees |
|
12450 |
|
|
12451 |
|
|
12452 |
|
|
12453 |
|
|
12460 |
|
|
12461 |
|
|
12462 |
|
|
12463 |
|
|
12464 |
|
|
12465 |
|
|
12466 |
|
|
12467 |
|
|
12468 |
|
|
12469 |
|
|
1246A |
|
|
1246B |
|
|
1246C |
|
|
1246D |
|
|
1246E |
|
|
1246M |
|
|
1246U |
|
|
12470 |
|
|
12471 |
|
|
12472 |
|
|
12480 |
|
|
1248U |
|
|
12490 |
|
|
12510 |
|
|
1251G |
|
|
1251U |
|
|
12520 |
|
|
12521 |
|
|
12522 |
|
|
12530 |
|
|
12531 |
|
|
12532 |
|
|
1253G |
|
|
12540 |
|
|
12550 |
|
|
12560 |
|
|
12570 |
|
|
1257U |
|
|
12580 |
|
|
12590 |
|
|
12611 |
|
12612 |
Bidding and Construction Admin Srvcs |
|
12620 |
|
|
12630 |
|
|
12640 |
|
|
12641 |
|
|
12642 |
|
|
12643 |
|
|
12644 |
|
|
12645 |
|
|
12646 |
|
|
12647 |
|
|
12648 |
|
|
12649 |
|
|
1264U |
|
|
12650 |
|
|
12660 |
|
|
12661 |
|
|
12670 |
|
|
12671 |
|
|
1267U |
|
|
12810 |
|
|
12960 |
|
|
12970 |
|
|
12980 |
|
|
12920 |
|
|
12990 |
|
|
12991 |
|
|
12992 |
|
|
12993 |
|
|
12994 |
|
|
12995 |
|
|
12996 |
|
|
12997 |
|
|
12998 |
|
|
12999 |
|
|
1299A |
|
|
|
|
|
|
|
|
Description |
|
|
12710 |
|
|
12730 |
|
|
12740 |
|
|
12750 |
|
|
12760 |
|
|
12770 |
|
|
12781 |
|
|
12780 |
|
|
12790 |
|
|
12791 |
|
|
12792 |
|
Description |
|
|
128XX |
|
|
12810 |
|
|
12820 |
|
|
12830 |
|
|
12831 |
|
12839 |
Courtesy Cars |
|
12840 |
|
|
1284B |
|
|
1284C |
|
|
1284G |
|
|
1284R |
|
|
1284T |
|
|
12850 |
|
|
12851 |
|
|
12852 |
|
1285A |
Post Season Reimbursements |
|
1285B |
|
|
1285C |
|
|
1285G |
|
|
1285M |
|
|
1285R |
|
|
1285T |
|
1285V |
Virginia Tech Affiliated Hotel Conference Costs |
|
12880 |
|
|
12890 |
|
|
12897 |
|
|
12898 |
|
1289B |
Registration Fees - Sponsored Projects |
|
1289U |
|
|
12970 |
|
|
12980 |
|
|
12990 |
|
Description |
|
|
13090 |
|
|
13110 |
|
|
13111 |
|
|
13112 |
|
|
13120 |
|
|
1312U |
|
|
13130 |
|
|
1313U |
|
|
13210 |
|
|
13211 |
|
|
13220 |
|
|
13221 |
|
|
13222 |
|
|
13223 |
|
|
13230 |
|
|
13231 |
|
|
13232 |
|
|
1323U |
|
|
13240 |
|
|
13241 |
|
|
13250 |
|
|
13310 |
|
|
13320 |
|
|
13330 |
|
|
1333U |
|
|
13340 |
|
|
13341 |
|
|
13350 |
|
|
13410 |
|
|
13411 |
|
|
13412 |
|
|
13413 |
|
|
13414 |
|
|
13415 |
|
|
13416 |
|
|
13417 |
|
|
13418 |
|
|
13419 |
|
|
1341U |
|
|
1341X |
|
|
13420 |
|
|
13430 |
|
|
13510 |
|
|
1351G |
|
|
1351U |
|
|
13520 |
|
|
13521 |
|
|
13530 |
|
|
13531 |
|
|
1353U |
|
|
13540 |
|
|
13550 |
|
|
13620 |
|
|
13621 |
|
|
1362U |
|
|
13630 |
|
|
13631 |
|
|
13632 |
|
|
13633 |
|
|
1363U |
|
|
13640 |
|
|
13650 |
|
|
13710 |
|
|
1371A |
|
|
1371B |
|
|
1371C |
|
|
1371D |
|
|
1371E |
|
|
1371F |
|
|
1371H |
|
|
1371I |
|
|
1371J |
|
|
1371K |
|
|
1371L |
|
|
1371M |
|
|
1371N |
|
|
1371O |
|
|
1371P |
|
|
1371Q |
|
|
1371R |
|
|
1371T |
|
|
1371V |
|
|
1371W |
|
|
1371X |
|
|
1371Y |
|
|
1371Z |
|
|
13720 |
|
|
13730 |
|
|
13731 |
|
|
13733 |
|
|
1373R |
|
|
13740 |
|
|
13741 |
|
|
13742 |
|
|
13743 |
|
|
13744 |
|
|
13745 |
|
|
13746 |
|
|
13747 |
|
|
13748 |
|
|
13749 |
|
|
1374A |
|
|
1374C |
|
|
1374D |
|
|
1374E |
|
|
1374F |
|
|
1374G |
|
|
1374H |
|
|
1374J |
|
|
1374K |
|
|
1374L |
|
|
1374R |
|
|
1374U |
|
|
13750 |
|
|
13760 |
|
|
13770 |
|
|
13780 |
|
|
13781 |
|
|
13782 |
|
|
13783 |
|
|
13784 |
|
|
13785 |
|
|
13786 |
|
|
1378E |
|
|
1378G |
|
|
13960 |
|
|
13970 |
|
|
13980 |
|
|
13990 |
|
|
13996 |
|
|
13997 |
|
|
22115 |
|
|
22125 |
|
|
22145 |
|
|
22155 |
|
|
22165 |
|
|
22175 |
|
|
22185 |
|
|
22186 |
|
|
22187 |
|
|
22195 |
|
|
22215 |
|
|
22225 |
|
|
2222A |
|
|
22235 |
|
|
22245 |
|
|
22285 |
|
|
22315 |
|
|
22316 |
|
|
22325 |
|
|
22335 |
|
|
22336 |
|
|
22385 |
|
|
22415 |
|
|
22416 |
|
22418 |
Laser Engraver <2000 (EHSS Appro) |
|
22425 |
|
|
22426 |
|
|
22435 |
|
|
22485 |
|
|
22515 |
|
|
22525 |
|
|
22535 |
|
|
22536 |
|
|
22545 |
|
|
22546 |
|
|
22555 |
|
|
22565 |
|
|
22585 |
|
|
22586 |
|
|
22615 |
|
|
22625 |
|
|
22635 |
|
|
22645 |
|
|
22685 |
|
|
22715 |
|
|
22716 |
|
|
22717 |
|
|
22725 |
|
|
22735 |
|
|
22736 |
|
|
22745 |
|
|
22755 |
|
|
22756 |
|
|
22775 |
|
|
22785 |
|
|
22815 |
|
|
22825 |
|
|
22835 |
|
|
22885 |
|
|
22965 |
|
|
22975 |
|
|
22985 |
|
|
22995 |
|
|
22998 |
|
|
22999 |
|
|
|
|
|
Description |
|
|
14110 |
|
|
14111 |
|
|
14112 |
|
|
14113 |
|
14114 |
VAT Tax |
|
14119 |
|
|
14130 |
|
|
14131 |
|
|
14132 |
|
|
14133 |
|
|
14134 |
|
|
14135 |
|
|
14136 |
|
|
14137 |
|
|
14138 |
|
|
1413Q |
|
|
1413U |
|
|
14150 |
|
|
14160 |
|
|
14170 |
|
|
14180 |
|
|
14210 |
|
|
14216 |
|
|
14219 |
|
|
14220 |
|
|
14230 |
|
|
14240 |
|
14241 |
Tuition Waiver - Auxiliary Charge Allocation |
|
14247 |
|
|
14248 |
|
|
14250 |
|
|
14251 |
|
|
14301 |
|
|
14302 |
|
|
14303 |
|
|
14310 |
|
|
14320 |
|
|
14520 |
|
|
14960 |
|
|
14980 |
|
|
14990 |
|
|
14991 |
|
|
14992 |
|
|
14993 |
|
|
14994 |
|
Description |
|
|
15110 |
|
|
15120 |
|
|
15130 |
|
|
15140 |
|
|
15150 |
|
|
15160 |
|
|
15169 |
|
|
15210 |
|
|
15220 |
|
|
15230 |
|
|
15240 |
|
|
15250 |
|
|
15260 |
|
|
15270 |
|
|
15310 |
|
|
15320 |
|
|
15330 |
|
|
15340 |
|
|
15341 |
|
|
15342 |
|
|
15343 |
|
|
1534G |
|
|
1534U |
|
|
15350 |
|
|
15351 |
|
|
15352 |
|
|
15353 |
|
|
15357 |
|
|
15358 |
|
|
15359 |
|
|
1535U |
|
|
15360 |
|
|
15361 |
|
|
1536U |
|
|
15370 |
|
|
1537U |
|
|
15410 |
|
|
15411 |
|
|
15412 |
|
|
15413 |
|
|
15414 |
|
|
15415 |
|
|
15416 |
|
|
15417 |
|
|
1541P |
|
|
15420 |
|
|
15421 |
|
|
15430 |
|
|
1543G |
|
|
15440 |
|
|
15450 |
|
|
15470 |
|
|
15471 |
|
|
15510 |
|
|
15511 |
|
|
15520 |
|
|
15530 |
|
|
15540 |
|
|
15550 |
|
|
15640 |
|
|
15960 |
|
|
15970 |
|
|
15980 |
|
|
15990 |
|
|
15996 |
|
|
15997 |
|
|
16000 |
|
|
16294 |
|
|
16295 |
|
|
16296 |
|
|
16298 |
|
|
16299 |
|
|
16300 |
|
|
16301 |
|
|
16400 |
|
|
17000 |
|
|
17100 |
|
|
17200 |
|
|
17300 |
|
|
17400 |
|
|
17600 |
|
|
17700 |
|
Description |
|
|
22110 |
|
|
22120 |
|
|
22140 |
|
|
22150 |
|
|
22160 |
|
|
22170 |
|
|
22180 |
|
|
22181 |
|
|
22182 |
|
|
22190 |
|
|
22210 |
|
|
22220 |
|
|
22230 |
|
|
22240 |
|
|
22280 |
|
|
22310 |
|
|
22311 |
|
|
22320 |
|
|
22330 |
|
|
22331 |
|
|
22380 |
|
|
22410 |
|
|
22411 |
|
22413 |
Laser Engravers |
|
22420 |
|
|
22421 |
|
|
22430 |
|
|
22480 |
|
|
22510 |
|
|
22520 |
|
|
22530 |
|
|
22531 |
|
|
22540 |
|
|
22541 |
|
|
22550 |
|
|
22560 |
|
|
22580 |
|
|
22581 |
|
|
22610 |
|
|
22620 |
|
|
22630 |
|
|
22640 |
|
|
22649 |
|
|
22680 |
|
|
22710 |
|
|
22719 |
|
|
22720 |
|
|
22730 |
|
|
22731 |
|
|
22740 |
|
|
22750 |
|
|
22751 |
|
|
22770 |
|
|
22780 |
|
|
22810 |
|
|
22820 |
|
|
22830 |
|
|
22880 |
|
|
22960 |
|
|
22970 |
|
|
22980 |
|
|
22990 |
|
|
22994 |
|
|
22996 |
|
|
22997 |
|
|
23000 |
|
|
23110 |
|
|
23120 |
|
|
23130 |
|
|
23140 |
|
|
23210 |
|
|
23220 |
|
23221 |
Construction, Parking Relocation Fee |
|
23230 |
|
|
23240 |
|
|
23270 |
|
|
23280 |
|
|
23281 |
|
|
23960 |
|
|
23970 |
|
|
23980 |
|
|
23990 |
|
|
29100 |
|
|
29101 |
|
Account |
Description |
|
OH120 |
Indirect Costs - State Share |
|
OH130 |
Indirect Costs - Admin. Share |
|
OH140 |
Indirect Costs - College/Dept Share |
|
OH150 |
Indirect Costs - Capital Share |
|
OH160 |
Indirect Costs - Bioinformatics |
|
OH170 |
Indirect Costs - Rsch Capital Share |
|
OH210 |
Institutional Allowances |
|
OH320 |
Administrative Fee-Sponsored Progs |
|
Description |
|
|
11220 |
Salaries Appointed Official (pres.) |
|
11230 |
Classified Salaries AY |
|
11231 |
Classified Salaries CY |
|
11232 |
PT/TFT Classified Salaries |
|
11250 |
Classified Overtime |
|
11270 |
Classified Salaries, Va Law Officer |
|
11280 |
Classified Salaries AY - IT |
|
11281 |
Classified Salaries CY - IT |
|
11282 |
PT/TFT Classified Salaries - IT |
|
11283 |
Admin. Faculty Salaries AY - IT |
|
11284 |
Admin. Faculty Salaries CY - IT |
|
11285 |
PT/TFT Admin. Fac. Salaries - IT |
|
11290 |
Classified Salaries Overtime - IT |
|
11301 |
Teaching & Research Salaries AY |
|
11302 |
PT/TFT Tch. and Res. Faculty Sal AY |
|
11303 |
Teaching & Research Salaries CY |
|
11304 |
PT/TFT Tch. and Res. Faculty Sal CY |
|
11305 |
Spec Res Fac Teach & Res AY |
|
11306 |
Spec Res Fac PT/TFT Teach & Res AY |
|
11307 |
Spec Res Fac Teach & Res CY |
|
11308 |
Spec Res Fac PT/TFT Teach & Res CY |
|
11351 |
Administrative Salaries AY |
|
11352 |
Administrative Salaries CY |
|
11353 |
PT/TFT Admin. Fac. Salaries |
|
11390 |
Faculty Bonuses & Spec. Payments |
|
Description |
|
|
11410 |
General Wages |
|
11411 |
Administrative Faculty Wages |
|
11412 |
Tips |
|
1141G |
Wages - Seasonal / Game Worker |
|
11430 |
Overtime Wages |
|
11440 |
Gen. Student Wages |
|
114GA |
Graduate Assistant Wages |
|
114MA |
Graduate Asst Wages - Vet Med Res |
|
114SGA |
Sr. Graduate Assistant Wages |
|
11460 |
Fed. Work Study Wages |
|
11490 |
General Wages - IT |
|
11491 |
Admin. Faculty Wages - IT |
|
11601 |
Teaching & Research Adjunct Wages |
|
11602 |
T&R Continuing Educ. Wages |
|
11603 |
T&R Summer School Wages |
|
11604 |
T&R One-time Payments |
|
118GRA |
Graduate Research Assist. Wages |
|
118GTA |
Graduate Teaching Assist. Wages |
|
118MRA |
Grad Research Assist. Wages - Vet M |
|
118MTA |
Grad Teaching Assist. Wages - Vet M |
|
118SRA |
Sr. Grad. Research Assist. Wages |
|
118STA |
Sr. Grad. Teaching Assist. Wages |
|
Description |
|
|
11310 |
Bonuses and Incentives |
|
11311 |
One-Time Bonus |
|
11312 |
One Time Bonus-Graduate Students |
|
11313 |
Awards and Recognition Program |
|
11314 |
Employee Car Allowance |
|
11315 |
Bonuses - Coaches |
|
11320 |
Salaries-Active Military Supplement |
|
11993 |
Tax Shelter Annuity-Employer Match |
|
11961 |
Early Retirement Incentive Payments |
|
11971 |
Faculty Annual Leave Payouts |
|
11972 |
Classified Annual Leave Payouts |
|
11973 |
Classified Recognition Leave Payout |
|
11981 |
Faculty Sick Leave Payouts |
|
11982 |
Classified Sick Leave Payouts |
|
11991 |
Faculty Comp. Leave Payouts |
|
11992 |
Classified Comp. Leave Payouts |
|
11960 |
Ind. Cost Recoveries Per Ser Chgs |
|
11980 |
Inter-Agency Recov.-Compensation |
|
11990 |
Intra-Agency Recov.-Compensation |
|
11994 |
Intra-Agency Recov - Ops Wage |
|
11995 |
House Mgmt Labor |
|
11996 |
Ticket Office Door Sales |
|
11999 |
Overpayments to be Reimbursed |
|
1281Q |
Moving & Relocation Services-HR |
|
1283Q |
Travel-Public Carrier-Taxable-HR |
|
1285Q |
Travel-Living Expenses-Taxable-HR |
|
Description |
|
|
14138 |
Employee Awards Program |
|
1413Q |
Legal Fee Awards - HR |
|
14210 |
Graduate Scholarships & Fellowships |
|
14216 |
Graduate Tuition Remission |
|
14219 |
Tuition Remission - State Grad Scho |
|
Description |
|
|
11110 |
Employer Retirement Contributions |
|
11111 |
Federal CSRS Retirement |
|
11112 |
Federal FERS Retirement |
|
11113 |
Federal TSP Base Contribution |
|
11114 |
Federal TSP Match Contribution |
|
11115 |
Virginia Law Officers Retirement |
|
11120 |
FICA for Salaried Employees |
|
11130 |
FICA for Wage Employees |
|
11140 |
Group Insurance |
|
11141 |
Federal Life Insurance |
|
11150 |
Medical/Hospitalization Insurance |
|
11151 |
Dental Insurance |
|
11152 |
Disability Insurance |
|
11153 |
Medical/Hosp. Ins. - Grad Std |
|
11154 |
Medical/Hosp. Ins.-Grad Std Subsidy |
|
11160 |
Retiree Health Ins. Benefits |
|
11170 |
Long-Term Disability Insurance |
|
11180 |
Employer Retir. Contri - ORP |
|
11181 |
Employer Retir Contri- Select Plan |
|
11182 |
Employer Retir Contri-Def Comp |
|
111F1 |
Neg Fringe Benefits Faculty Empl. |
|
111F2 |
Neg Fringe Benefits Part Time Empl. |
|
111F3 |
Neg Fringe Benefits Classified Empl |
|
111F4 |
Neg Fringe Benefits Grad. Std |
|
111F5 |
Neg Fringe Benefits Summer Faculty |
|
111F6 |
Neg Fringe Benefits Spec Res Fac |
|
Description |
|
|
0011 |
Fall Tuition and Fees |
|
0012 |
Spring Tuition and Fees |
|
0013 |
1st Summer Tuition and Fees |
|
0014 |
2nd Summer Tuition and Fees |
|
0015 |
Tuition Waivers - Offset |
|
0021 |
Vet Med Dep Forfeits |
|
0022 |
Revenue Refunds |
|
0023 |
Delinquent Tuit-Std Accts |
|
0024 |
Scholarship Discounts & Allowances |
|
0080 |
Misc Tuition Revenue |
|
0082 |
Graduate Application Fees |
|
0083 |
Undergraduate Application Fee |
|
0084 |
Diploma Fees |
|
0085 |
Examination Fees |
|
0086 |
Vet Med Application Fees |
|
0087 |
Matriculation Fee |
|
0088 |
Late Registration Fee |
|
0089 |
Equitation Program Fees |
|
0090 |
Unapplied Application Fees |
|
0092 |
Loan Application Fees |
|
0093 |
Reinstatement Fee |
|
0094 |
International Program Fee |
|
0095 |
Application Fee |
|
0096 |
Transcript Fee Revenue |
|
0097 |
Graduate Application for Degree Fee |
|
0100 |
Transcript Fee Recovery |
|
0051 |
Fall Technology Fee |
|
0052 |
Spring Technology Fee |
|
0053 |
1st Summer Technology Fee |
|
0054 |
2nd Summer Technology Fee |
|
0055 |
Delinquent Technology Fee |
|
0060 |
Fall Building Debt Service Fees |
|
0061 |
Spring Building Debt Service Fees |
|
0062 |
1st Summer Bldg Debt Service Fees |
|
0063 |
2nd Summer Bldg Debt Service Fees |
|
0064 |
Delinquent Bldg Debt Service Fees |
|
0065 |
Bldg Debt Service Fee Pmt To State |
|
0031 |
Vet Med - Support from Maryland |
|
0032 |
Vet Med - Support from Delaware |
|
0038 |
Course Excess Revenue-Distance Lrng |
|
0039 |
Cont Education Membership Fees |
|
0040 |
Course Fees - Individual |
|
0041 |
Course Fees - Contractual |
|
0042 |
Course Fees - Sponsored Programs |
|
0043 |
Course Fees - Other Outside Sources |
|
0044 |
Course Excess Revenue - COTA |
|
0045 |
Course Excess Revenue-Hotel Roanoke |
|
0046 |
Course Excess Revenue - Educ Conf |
|
0047 |
Food Service Certificate |
|
0048 |
Course Fees - Exhibitor Donations |
|
0049 |
Course Fees - Agency Advance |
|
0056 |
Course Excess Rev-Public Service Pg |
|
0057 |
Course Excess Rev-TAP-State 30% |
|
Description |
|
|
0193 |
Sale Of Surplus Land and Buildings |
|
0170 |
Capital Outlay Revenue |
|
0175 |
Trustee W/D - Construction |
|
0176 |
Trustee W/D - Reserve |
|
0101 |
Nova Fairfax County |
|
0102 |
Other Ed & Gen Admin |
|
0103 |
Nova Parking Revenue |
|
0104 |
Campus Building Rent |
|
0105 |
Chem Lab Breakage |
|
0106 |
Library Lost Books |
|
0107 |
Credential Files |
|
0108 |
Returned Checks |
|
0109 |
Veterans Cert |
|
0111 |
Alumni Job Bulletin |
|
0112 |
Resume' Expert Rev |
|
0113 |
Cashier Short/Over |
|
0114 |
A/R Late Paymnt Fees |
|
0115 |
State Forfeited Asset Prog |
|
0116 |
Budget Tuit Fees |
|
0117 |
Chem Lab Kit Rental |
|
0118 |
Calculator Deposits |
|
0119 |
VA Racing Revenue |
|
0121 |
Phone Directory |
0124 |
Course Fees |
|
0151 |
Returned Ck Charge |
|
0152 |
Misc Revenue |
|
0153 |
Res-Rent & Utilities |
|
0154 |
NOVA Bookstore Rent |
|
0155 |
Classroom Rental |
|
0156 |
Bookstore Rent |
|
0157 |
Credit Card Processing Fee |
|
0158 |
Overpayments |
|
0159 |
CE-TAP-Ind.Costs-State Share |
|
0160 |
ATM Machine Revenues |
|
0161 |
Collection Admin Fee |
|
0162 |
Program Income |
|
0838 |
AR Finance Charges |
|
0839 |
AR Late Fees |
|
0864 |
Photography Revenues |
|
0190 |
Expenditure Refunds - Prior Years |
|
0194 |
Sale of Recyclables |
|
0191 |
Sale of Surplus Property-General |
|
0195 |
Insurance Recoveries |
|
0192 |
Sale of Surp Property-ADP Equipment |
|
0196 |
Surp Property Sales Tax |
|
Description |
|
|
0203 |
Federal Gov't G & C (Va Flow Thru) |
|
0205 |
Federal Govt Grants and Contracts |
|
0204 |
Federal Work Study Revenue |
|
0206 |
Federal Ind Costs Transfer to CFU |
|
0207 |
Federal Admin Fees |
|
0208 |
Federal Ind Costs - Statewide Share |
|
0209 |
Federal Ind. Costs - Local Share |
0210 |
Federal Ind Costs - Statewide Share - ARRA |
0211 |
Federal Ind. Costs - Local Share - ARRA |
0215 |
Federal Forfeited Asset Program |
|
Description |
|
|
03007 |
Sale Goods / Ser. State Entities |
|
0223 |
Sale Goods / Ser. State Entities |
|
0224 |
State (Not VA) Gov't G & C |
|
0225 |
Virginia Gov't Grants and Contracts |
|
0226 |
State Ind Costs Transfer to CFU |
|
0228 |
State Ind Costs - Statewide Share |
|
0229 |
State Indirect Costs - Local Share |
|
Description |
|
|
0235 |
Local Govt Grants and Contracts |
|
0236 |
Local Ind Costs Transfer to CFU |
|
0238 |
Local Ind Costs - Statewide Share |
|
0239 |
Local Ind. Costs - Local Share |
|
Description |
|
|
0252 |
VTIP Royalties |
|
0255 |
Private Grants and Contracts |
|
0256 |
Private Ind Costs Transfer to CFU |
|
0257 |
Non-federal Admin Fees |
|
0258 |
Private Ind Costs - Statewide Share |
|
0259 |
Private Ind. Costs - Local Share |
|
Description |
|
|
0260 |
Private Gifts |
|
0904 |
Luxury Box Revenue |
|
0905 |
Premium Seating Revenue |
|
0919 |
Foundation Assessment Fee |
|
0921 |
Prior Year Seat Revenue |
0923 |
Away Game Guarantees |
|
Description |
|
|
0292 |
Fed Approp - Mc/Stennis |
|
0293 |
Fed Approp - Hatch |
|
0295 |
Fed Approp - Regional Research |
|
0297 |
Fed Approp - Animal Disease |
|
0290 |
Fed Approp - Extension |
|
Description |
|
|
0310 |
Misc. Investment Income |
|
0311 |
Investment Income - Unrealized |
|
0320 |
Late Payment Penalty |
|
0321 |
Interest on Loans Receivable |
|
0322 |
Investment Income -Securities Lend |
|
Description |
|
|
0420 |
Dairy Science-Milk |
|
0421 |
Dairy Science Cattle |
|
0422 |
An Sci Live Animals |
|
0423 |
An Sci Miscellaneous |
|
0424 |
AES Steeles Tavern |
|
0425 |
Painter Station |
|
0426 |
AES-Eastern Virginia |
|
0427 |
AES-Southwest Va |
|
0428 |
Aquaculture Fish Sales (CALS) |
|
0429 |
Dairy Science-Milk |
|
0430 |
Dairy Science Cattle |
|
0431 |
An Sci Live Animals |
|
0432 |
An Sci Miscellaneous |
|
0433 |
Poultry Sci-Sales |
|
0434 |
Tidewater-Swine |
|
0435 |
Tidewater-Crops |
|
0436 |
Tidewater-Misc |
|
0437 |
So Piedmont-Crops |
|
0438 |
Agric Sales Misc |
|
0439 |
Horticulture Garden |
|
0466 |
Food Sci-Meat Sales |
|
0471 |
Timber Sales |
|
0480 |
Soil Testing Fees |
|
0481 |
Nematode Clinic |
|
0482 |
Forage Testing |
|
0483 |
Agric Publications |
|
0484 |
Sale CRD Publication |
|
0485 |
Sale-HR Publications |
|
0486 |
Sale Of Publications |
|
0487 |
Sale-4H Publications |
|
0488 |
Sales Video Tapes |
|
0489 |
Sale-Pest Mgt Guides |
|
0492 |
Family & Consumer Sci. Publications |
|
0493 |
Extension - Misc. |
|
0400 |
Sales Tax - general |
|
0401 |
FBO Sales Tax |
|
0402 |
Salad Bar Sales Tax |
|
0403 |
Va Hist Museum Sls Tax |
|
0404 |
Geol Sci Sales Tax |
|
0405 |
Printing Sales Tax |
|
0406 |
Vet Med Sales Tax |
|
0407 |
Sales Tax-Shen Valley |
|
0408 |
Publications Sls Tax |
|
0409 |
Flight Instruction Sales Tax |
|
0450 |
FBO Non-Tax Revenue |
|
0451 |
Flight Instr Revenue |
|
0452 |
FBO Taxable Revenue |
|
0453 |
Home Ec Nursery Sch |
|
0454 |
Psychological Serv |
|
0455 |
Ctr For Family Serv |
|
0456 |
Ctr for Family Serv No. VA |
|
0457 |
Salad Bar Rev |
|
0458 |
FBO Maintenance N-T |
|
0459 |
FBO Taxable Merchand |
|
0460 |
FBO Maint. Reserve |
|
0461 |
Vet Med Clinic Serv |
|
0462 |
Printing Sales |
|
0463 |
EMC Ancil Clin Serv |
|
0464 |
EMC Acillary Rental |
|
0465 |
Adult Day Care Rev |
|
0467 |
Coal&Energy Res Publications |
|
0468 |
Geo. Publications |
|
0469 |
TECH Program Revenue |
|
0470 |
Flight Instruction Taxable Revenue |
|
0490 |
Educational Dept Sales |
|
0491 |
Museum Nat Hist Bookstore |
|
Description |
|
|
0523 |
Commuter Yrly Permit |
|
0524 |
Commuter Sem Permit |
|
0525 |
Commuter Summ Permit |
|
0526 |
Resident Sem Permit |
|
0527 |
Resident Summ Permit |
|
0528 |
Grad Yr Permit |
|
0529 |
Grad Semester Permit |
|
0530 |
Student Parking Permits |
|
0531 |
Grad Daily Permits |
|
0532 |
Graduate Replacement |
|
0533 |
Resident Yrly Permit |
|
0534 |
Commuter Dly Permit |
|
0535 |
Resident Dly Permit |
|
0536 |
Bt Transit |
|
0537 |
Commuter Replacement |
|
0538 |
Resident Repl Permit |
|
0539 |
Student Summ Permit (1st & 2nd) |
|
0521 |
Transfer to the Trustee |
|
0522 |
Transfer from the Trustee |
|
0091 |
Alcohol Class Fee |
|
0500 |
Auxil Std Fee Waiver - Offset |
|
0501 |
1st Summer Session |
|
0502 |
2nd Summer Session |
|
0503 |
Extended Summer Session |
|
0504 |
Fall Semester |
|
0505 |
Spring Semester |
|
0506 |
Student Fees - Delinquent A/R |
|
0507 |
Student Fees - Delinquent S/A |
|
0509 |
Food Service Europe |
|
0510 |
Orientation |
|
0512 |
Euro Study Room |
|
0513 |
Break Lodging - Fall |
|
0514 |
Break Lodging - Spring |
|
0515 |
Student Center Maint. Reserve Fee |
|
0516 |
Summer Break Lodging |
|
0517 |
Special Purpose Housing Vacancies |
|
0518 |
Euro Student Activity Fee |
|
0519 |
Schol Disc & Allow |
|
0540 |
International Room & Board |
|
0541 |
International Room |
|
0542 |
Hlth JA trsfr to D&D |
|
Description |
|
|
0757 |
Outside Agy - Delinq. SE & OC&C TE |
|
0758 |
Student Long Distance & Model Pool |
|
0759 |
Other Rev-Students |
|
0760 |
Outside Agy - Delinquent SE & OC&C |
|
0761 |
Outside Agy - Delinq. Long Distance |
|
0762 |
Surcharge |
|
0763 |
Outside Agy - Delinq. LD Tax Exempt |
|
0764 |
MCI & C&P Payphones |
|
0765 |
Pid Options |
|
0766 |
Other Revenue - Cns |
|
0767 |
Circuits Rental |
|
0768 |
Cns Holding Account |
|
0769 |
Cns Overpayments |
|
0770 |
Data Connections |
|
0771 |
Video Service |
|
0772 |
Datakit Rental |
|
0773 |
ATM Revenue |
|
0774 |
Misc. Inbound Modem Pool |
|
0775 |
Satellite Uplink |
|
0776 |
Satellite Downlink |
|
0777 |
Electronic Villages |
|
0778 |
Service & Equipment |
|
0779 |
Long Distance |
|
0780 |
Machine Shop Rev |
|
0781 |
Cable Sales Taxes |
|
0782 |
BEV - Educational Services |
|
0783 |
BEV - Network Support |
|
0784 |
BEV - Information Design |
|
0785 |
New Data Connections |
|
0786 |
Special Projects |
|
0787 |
New Datakit (Installations/Rental) |
|
0813 |
MetaPOP Cost Share |
|
0815 |
Network Management Fees |
|
0824 |
Network Virginia |
|
0825 |
Wireless Services |
|
0830 |
CNS - Materials |
|
0832 |
CNS - Labor |
|
0834 |
BEV - Publishing |
|
0845 |
CNS-E&G Refund |
|
0846 |
CNS-Commissions |
|
0847 |
CNS- IT VCOM |
|
0853 |
MatP Account Payment |
0873 |
Concessions Commission |
0874 |
Gobblerfest Revenue |
0875 |
FOIA Revenues |
0879 |
Printing Sales - Non Taxable |
|
0601 |
DBHCC Dining Room Deposits |
|
0602 |
DBHCC F&B Sales Tax |
|
0603 |
DBHCC Lodging & AR Deposits |
|
0604 |
Rentals & Other Inc. |
|
0605 |
DBHCC Lodging Sales Tax |
|
0606 |
Conf Serv Rev - University |
|
0819 |
Conf Serv Ref - Program Development |
|
0820 |
Conf Serv Ref - Other |
|
0821 |
DBHCC Telephone Revenue |
|
0829 |
Advance Deposits |
|
0739 |
Nonstudent Meal Plan |
|
0740 |
Express Cash Sales |
|
0741 |
Catering - Taxable |
|
0742 |
Catering-Tax Collect |
|
0743 |
Catering-Non Taxable |
|
0744 |
Catering-We Care Pro |
|
0745 |
Dining Dollars |
|
0746 |
Id Process Fee |
|
0747 |
Nontax Groups |
|
0748 |
Optional Dining Dollars |
|
0749 |
Dietrick Cash |
|
0750 |
Food Court Cash |
|
0751 |
Cs Debit Card Sales |
|
0752 |
Hokie Grill Cash |
|
0753 |
Vet Med/Crc Cash |
|
0754 |
Shultz Cash |
|
0755 |
Deets Plc Cash |
|
0756 |
Food Svc Esc Non-Con |
|
0816 |
Shultz Express Cash |
|
0833 |
Faculty/Staff Dining Dollars |
|
0836 |
CESA Summer Dining Services |
|
0848 |
Sbarro Cash |
|
0849 |
Au Bon Pain Cash |
|
0861 |
Au Bon Pain DB Cafe |
|
0687 |
Equip Room Revenue |
|
0688 |
Towel Revenue |
|
0689 |
Master's Swim Revenue |
|
0690 |
Weight Room Revenue |
|
0691 |
Facility Access Fee |
|
0692 |
Team Sports Revenue |
|
0693 |
Aquatics Revenue |
|
0694 |
Gymnastics Instruction |
|
0695 |
Fitness Revenue |
|
0696 |
Pro Shop Sales |
|
0794 |
Miscellaneous Recr Sports |
|
0802 |
Recreation fee |
|
0823 |
Swim Instruction |
|
0826 |
Internet Sales Revenue |
|
0866 |
Locker Revenue |
|
0733 |
Housing-Non-Stu Taxa |
|
0734 |
Housing-Damage Bill |
|
0735 |
Hsg-Non-Stu/Non-Tax |
|
0736 |
Res Fac Esc Non-Cont |
|
0737 |
D&D Trsf To Centr Id |
|
0738 |
Housing-Fraternity |
|
0797 |
Housing - Delinq AR |
|
0801 |
VTOCH Fairs & Services |
|
0837 |
CESA Summer Residential Services |
|
0670 |
Debit Card Revenue |
|
0671 |
Telefax Revenue-Lib |
|
0672 |
Photocopy Rev-Lib |
|
0673 |
Document Delivry Rev |
|
0674 |
N&W Photos |
|
0675 |
Lib Publications Rev |
|
0543 |
Bridal Workshops |
|
0544 |
Concerts/Recitals |
|
0545 |
Religious/Memorial Services |
|
0546 |
Graduation/Commissions |
|
0650 |
Chapel Space Rental |
|
0651 |
Chapel Initiations |
|
0652 |
Chapel Meetings |
|
0653 |
Chapel Lecture/Semin |
|
0654 |
Chapel Damage & Vosc |
|
0655 |
Chapel Equip Rental |
|
0676 |
Miscellaneous Parking Income |
|
0677 |
Aux Traffic Fines |
|
0678 |
Fac/St Payroll Ded |
|
0679 |
Fac/St Yearly Permit |
|
0680 |
Non-Student Parking Permits |
|
0681 |
Fac/St Semest Permit |
|
0682 |
Fac/St Summ Permit |
|
0683 |
Fac/Staff Ridership |
|
0684 |
Fac/St Daily Permit |
|
0685 |
Traf Fine Late Chgs |
|
0686 |
Fac/Stf Replacement |
|
0792 |
NOVA Contract Service |
|
0793 |
NOVA Faculty/Staff Permit |
|
0803 |
Boot and Tow |
|
0804 |
Fac / St Two-Year Permit |
|
0805 |
DBH Permit |
|
0806 |
Contractor Permits |
|
0811 |
NOVA Fac/St Semest Permit |
|
0812 |
NOVA Fac/St Payroll Ded |
|
0814 |
NOVA Fac/St Two-Year Permit |
|
0721 |
Johnston - ATM |
|
0722 |
Johnston-Locker Rent |
|
0723 |
Johnston - Vending |
|
0724 |
Johnston-Contr Rent |
|
0725 |
Johnston-Reserv Rent |
|
0726 |
Johnston-Acad Rent |
|
0727 |
Squires-Contr Rent |
|
0728 |
Squires-Reserv Rent |
|
0729 |
Squires - Acad Rent |
|
0730 |
Housing-Fac Rental |
|
0731 |
Dining - Rent |
|
0732 |
Facility Rental Rev |
|
0857 |
GLC Reservation Rent |
|
0858 |
GLC Academic Rent |
|
0859 |
GLC Facility Rent |
|
0865 |
GLC Lockers Rental |
|
0607 |
Copy Machines Jsc |
|
0608 |
Ticket Sales Commissn |
|
0609 |
Squires Auto Teller |
|
0610 |
Sale Of Art Work Ssc |
|
0611 |
Phone Surchg Ssc |
|
0612 |
Ticket Sls Postage |
|
0613 |
Breakage/Repl-Ssc |
|
0614 |
Copy Machines Ssc |
|
0615 |
Squires Locker Rent |
|
0616 |
Squires-Advertising |
|
0617 |
Ticket Process Fee |
|
0618 |
Ticket Stock Rev |
|
0619 |
Rent Ballrm Thtr Eqp |
|
0620 |
Billiards Ssc |
|
0621 |
Bowling Open Ssc |
|
0622 |
Bowling Leagues Ssc |
|
0623 |
Bowling Ball Cleaner |
|
0624 |
Squires - Vending |
|
0625 |
VO Rentals |
|
0626 |
Billiard Cue Rental |
|
0627 |
Acu-I Program Rev |
|
0628 |
Vehicle Rent |
|
0629 |
VO ProShop Sales |
|
0630 |
Student Ctr Crafts |
|
0631 |
Shuffleboard Ssc |
|
0632 |
Squires Damages |
|
0633 |
VO Damages |
|
0634 |
Squires Misc Rev |
|
0701 |
Bowl Shoe Rent |
|
0788 |
Squires Amusements |
|
0789 |
VO Trips |
|
0791 |
Hokie Passport Rev |
|
0800 |
Table Tennis |
|
0817 |
BreakZone / EndZone Lounge Fees |
|
0818 |
Bowling Class Fees |
|
0831 |
Foosball |
|
0835 |
Movie Ticket Sales |
|
0850 |
Internet Order Fee |
|
0851 |
Internet Ticket Fee |
|
0852 |
Production Equipment Rental |
|
0854 |
Ticket Office Exchange Fee |
|
0855 |
GLC ATM's |
|
0856 |
GLC Equipment Rent |
|
0860 |
GLC Miscellaneous Income |
|
0639 |
Cadet Only Revenue |
|
0640 |
Af Field Trainin Ucf |
|
0641 |
Music Dept Revenue |
|
0642 |
Other Dept Revenue |
|
0643 |
State Related Revenu |
|
0644 |
Taxable Stu,Fac,Staf |
|
0645 |
Non-Tax Stu,Fac,Staf |
|
0646 |
Non-Taxable Public |
|
0647 |
Ts Uma Uniform |
|
0648 |
Taxable Cadet Sales |
|
0649 |
Non-Tax Cadet Sales |
|
0635 |
Electric Serv/Town |
|
0636 |
Electric Serv/County |
|
0637 |
Sales & Serv Non-Kwh |
0637X |
Non-Taxable Sales / Services Non-Kwh |
|
0638 |
Elec Ser Campus-E&G |
|
0795 |
Elec Ser Campus-Auxil |
|
0796 |
Cash Short/Over |
|
0844 |
Electric Serv-E&G Refund |
|
0697 |
Sales Tax Coll - Misc Aux |
|
0698 |
Stu Ctr Art Sale Tax |
|
0699 |
Sales Tax EE/PC Maint |
|
0700 |
Sh Pharmacy Sls Tax |
|
0706 |
Tax, Leisure Services |
|
0707 |
Tennis Pav Sales Tax |
|
0708 |
Tax, Squires Student Center |
|
0709 |
Initiations-Tax |
|
0710 |
Chapel Meetings Tax |
|
0711 |
Chapel Weddings-Tax |
|
0712 |
Sale Tax Collected |
|
0717 |
Tax, GBJ |
|
0718 |
Fac Rental Sales Tax |
|
0719 |
Hsg-Tax Collected |
|
0720 |
Food Ser Tax Collect |
|
0790 |
Chapel Equip Rental Tax |
|
0822 |
Software Sales Tax |
|
0862 |
Tax, Graduate Life Center |
|
0656 |
Hospital Other Cred |
|
0657 |
Laund Lost Rev-Flood |
|
0658 |
Equine Ctr Debt Rev |
|
0659 |
Golf Course |
|
0660 |
Tennis Pavilion |
|
0661 |
Licensing Cars Ofset |
|
0662 |
CID Cars Offset |
|
0663 |
Athl Pledge Revenue |
|
0664 |
State Rel Revenue |
|
0665 |
Subcontrct Maint Ee |
|
0666 |
Student Pc Setup |
|
0668 |
Taxable Summer Conf |
|
0669 |
Tax Non-Conference |
|
0798 |
Central ID (Hokie Passport) |
|
0799 |
Licensing & Trademark |
|
0827 |
Student Software Sales |
|
0840 |
Pouring Rights-Sponsorship Fee |
|
0841 |
Pouring Rights-Upfront Fee |
|
0842 |
Pouring Rights-Culin Serv Net Fund |
|
0843 |
Intensive Short Courses |
|
0863 |
Career Services Misc Revenue |
|
Description |
|
|
0901 |
Game Income - Home Gross |
|
0902 |
Game Income - Home Settlements |
|
0903 |
Game Income-Student Season Tickets |
|
0906 |
Luxury Box Season Ticket Sales |
|
0907 |
Premium Seat Season Ticket Sales |
|
0908 |
Individual Game Ticket Sales |
|
0909 |
Season Ticket Sales |
|
0910 |
Capital Assessment Fee |
|
0917 |
Football - Spring Game |
|
0918 |
Chair Back Seats |
|
0920 |
Game Revenue - Prior Year |
|
0911 |
Game Income - Away |
|
0912 |
Post-Season Income |
|
0913 |
Concessions - Athletics |
|
0914 |
Parking Income |
|
0915 |
Handling Fee Revenue |
|
0916 |
Internet Processing Fee |
|
0925 |
Sales Game Programs |
|
0926 |
Ads - Game Programs |
0927 |
Promotional Tickets |
0928 |
Single Game Tickets |
|
0931 |
NCAA Allocation |
|
0932 |
ACC Revenue |
|
0933 |
Atlantic 10 Income Allocations |
|
0934 |
Women's Sports Allocation |
|
0935 |
University Athletic Allocations |
|
0936 |
Men's Sports Allocation |
|
0937 |
ACC TV Appearances |
|
0938 |
ACC Basketball Exhibitions |
|
0828 |
Sport's Clinics |
|
0941 |
Brochures - Sports Info Dir |
|
0942 |
Hokiesports.com - The Newspaper Rev |
|
0943 |
Hokie Kids Club |
0944 |
VTAF, Inc. |
0945 |
VTF Endowment Earnings |
0946 |
VT Services |
0947 |
Transfer from sports VTF Funds |
|
0951 |
Athletic Radio Network |
|
0952 |
Athletic Apparel Contract |
|
0961 |
Athletics Facilities Rental |
|
0962 |
Athletics Lease Agreements |
|
00807 |
Athletics - Advertising |
|
0971 |
Athletics Advertising |
|
00808 |
Athletics - Contract Settlement |
|
0981 |
Athletics - Contract Settlement |
|
0996 |
Intercollegiate Athletic Fees |
|
0997 |
Intercoll. Athl. Sales & Serv-State |
Last updated:
10/2/2008
Non-Personnel Services Expenditure Account Codes
Account codes are used to classify expenditures and
revenues into proper categories. It is through
the classification that the university analyzes
expenditures for such purposes as indirect costs rate
analyses, equipment matching support, annual financial
statement production, and departmental
budget analyses. It is important that the proper account
code be used when transactions are
entered in the accounting system.
Use the 5-digit code that accurately classifies the
expenditure. Do not use the 5-digit codes
ending in “00.” Those codes are for general descriptions of
the section and are not data enterable.
In some sections, there are lower level codes for
specific types of the commodity. Example:
Messenger services – Most departments will use the
12130 account code. Optionally, they may
elect to use account code 12135 if they want to track overnight messenger services.
12000 CONTRACTUAL SERVICES: Includes expenditures for communication services,
employee development services, health services, management and
informational services,
repair and maintenance services, support services, technical
services, and transportation
services.
(12050)
Seat Management Services: Include
expenditures for Seat Management services,
which provides computer hardware and software through a
contract from a single source.
Services include hardware,
software, support, and disposal. (The state of Virginia defines
Seat Management as “a
contractual arrangement that provides an agency with the means to
acquire externally managed life cycle support from a single
source for all or part of their
distributed computing environment, including hardware, software
and support services.”)
121XX COMMUNICATION AND FREIGHT SERVICES: Includes expenditures for
freight and express services, media services, messenger
services, postal services, printing
services, and telecommunications services.
(12110)
Express and Moving and Hauling Services: Include expenses for premium
services provided for express or urgent deliveries of printed
matter, goods, and
commodities by common or contract carrier or by hired vehicles, i.e Overnight AM,
Overnight
PM, etc. Additionally, include
expenses for common or contract carrier for
moving office furniture and appurtenances to other office
locations. For personal moving
and relocation expenses, see account 12810.
(1211M) Office, Lab Equipment Moving
(1211U)
Express
Services – Unallowable/Unallocable
for Indirect cost purposes
(12120)
Outbound Freight Services
(1212U)
Outbound
Freight – Unallowable/Unallocable for
Indirect cost purposes
(12130)
Messenger Services: Include expenses for services provided to distribute
messages and
packages by private or state courier services. Services of
this type tend to be restricted to a local
or small geographic delivery zone.
(12135) Overnight Messenger Service
(1213A) Messenger Serv-Fed
Ex Payroll TypeA
(1213R)
Messenger
Services – Recruiting
(1213U) Messenger Services – Unallowable/Unallocable for Indirect cost purposes.
(12140)
Postal Services: Include expenses for services provided to distribute
printed matter by
the United States Postal Service, e.g., stamps, stamped
envelopes, postage meters, and permit
fees. Exclude expenses chargeable to either 12120
or 12190.
(12141)
Postal Services Overpayment
(12142)
Postal
Services - Permit 10
(12143)
Postal
Services - Postage Due
(1214R)
Postal
Services – Recruiting
(1214U)
Postal
Services – Unallowable/Unallocable
for Indirect cost purposes
(12150)
Printing Services: Include expenses for services provided by state agencies for
designing, printing, collating, and binding. Use account 12156 for
services received from a
private vendor.
(12153) Copier Management Program
(12156)
Printing
Services – Private Vendors
(1215G)
Printing
- Game Day (Athletics)
(1215R)
Printing
Services – Recruiting
(1215U)
Printing
& Engraving – Unallowable/Unallocable for Indirect cost purposes.
(12160)
Telecommunications Services (provided by DIT): Include expenses for services
provided for cables, facsimile-transmissions, local and long
distance voice, video, and data
connections including telephone service, telegrams, teletype
transmission, and similar
telecommunication services provided by DIT.
(12170)
Telecommunications Services (provided by Non-State vendor): Include expenses for
services provided for cables, facsimile transmissions, local
and long distance voice, video, data
connections including telephone service (internet/cable service),
telegrams, teletype
transmission, and similar telecommunications services provided by
the private sector.
(12171) Fixed Phones (Non-State)
(12172) Cellular Phones/Pagers (Non-State)
(12173) Video Telecom Services (Non-State)
(1217U) Telecommunications (Non-State) –
Unallowable/Unallocable for Indirect
cost purposes.
(12180)
Telecommunications Services (provided by another State agency, i.e. CNS):
Include
expenses for services provided for cables, facsimile
transmissions, local and long
distance voice, data connections including telephone service,
telegrams, teletype transmission,
and similar telecommunications services provided by state
agencies other than DIT.
(12182)
Cellular
phones/pagers
(12183) Video Telecommunication Services
(1218R)
Other
Telecommunication Services – Recruiting
(1218U) Telecommunication Services (State) – Unallowable/Unallocable for
Indirect cost purposes
(12190)
Inbound Freight Services: Include expenses for package delivery and freight
services provided by common or contract carriers or hired
vehicles for the inbound
movement of commodities. Use this category whenever shipping
costs are listed as a
separate line item on vendor invoices for goods or materials.
122XX EMPLOYEE DEVELOPMENT
SERVICES: Include expenditures
related to
employee tuition reimbursement and employee training
consulting services, including
expenditures for organization memberships, publication
subscriptions, and all training related
support costs. For registration fees and travel expenses for
employees traveling to
conferences, workshops, and other training programs, see 12890,
12897, and 12898.
(12210)
Organization Memberships: Include
expenses for memberships to
professional organizations.
(12213) Athletic Conference Fees
(1221U)
Org.
Memberships – Unallowable/Unallocable
for Indirect cost
Purposes
(12220)
Publication Subscriptions: Include
expenses for subscriptions to professional or
technical publications used for professional development, not
purchased for general library
use. For related expenses, see 22210 and 22240.
(12221)
Electronic
Subscriptions
(1222R)
Publication
Subscriptions – Recruiting
(1222U) Publication Subscriptions-Unallowable
(12250)
Employee Tuition Reimbursement: Include
reimbursement to state
employees for courses taken and satisfactorily completed.
(1225U)
Employee
Tuition Reimbursement –
Unallowable/Unallocable for
Indirect cost purposes
(12260)
Employee Training Consulting Services: Include
expenditures paid to bring
professional training consultants to Virginia Tech for employee
development, including
expenses for course development, delivery, administration, or
evaluation. Travel
expenses related to employee training consultants should be
charged to 12890.
(1226U)
Training
Consulting Service –
Unallowable/Unallocable for Indirect cost
purposes.
123XX HEALTH SERVICES: Includes expenditures for clinic services, dental
services,
hospital services, medical services, nursing home services,
and x-ray and laboratory
services.
(12310)
Clinic Services: Include expenses for
out-patient services provided by
hospitals, public health clinics or emergency rooms.
(12320)
Suspense: Error Account (Controller’s Office Use Only)
(12340)
Medical Provider Services: Include
expenses for services provided by nurses,
physicians and similar health care professionals. Also include
materials and supplies.
Institutional staff
services are to be coded in this category only if separately billed.
(12341) Medical -
Eye Care
(12360) X-Ray and Laboratory Services: Include expenses for services provided by
dental, hospital and medical laboratories.
(12361)
Medical
- Drug Testing
124XX MANAGEMENT AND INFORMATIONAL SERVICES: Includes expenditures
for auditing services, fiscal services, legal services,
management services, personnel
development services, and public informational and public
relations services.
(12410)
Auditing Services: Include expenses
for services provided by private sector
auditors.
(12420)
Fiscal Services: Include expenses for
services provided by private sector
accountants, financial advisors and similar experts.
(12422) Investment Management Services
(12423)
Dev/Mgt
Endowment Services
(12424)
Receipt
Processing Services
(12425) Property
Management Services
(1242U) Fiscal Services – Unallowable/Unallocable for Indirect cost purposes
(12430)
Attorney Services: Includes expenses
for services provided by law firms or private
attorneys. (Attorney General approval
required in advance of payment.)
(1243U)
Attorney
Services – Unallowable/Unallocable
for Indirect cost purposes
(12440) Management And Skilled
Services: Include expenses for
services provided by
economists, industrial engineers, interpreters, market analysts,
planners, public administrators, and
similar experts.
(12442)
Referees
and Game Officials
(12445)
Ed.
Conference Equipment Setup
(12446)
Videotaping/Audio
taping Services
(12448)
Ed.
Conference Satellite Services
(12449)
Ed.
Conference Telecomm Services
(1244B) Shared CESA Operating Expenses
(1244C)
VCOM Contractual Services: Include payments
to VCOM to reimburse service
expense when VCOM faculty spend time doing Virginia Tech
research in accordance with
the VCOM agreement.
(1244D)
Continuing Education Workshop Support to OSP
(1244E) Carillion Contractual Services
(1244G)
Management
& Expert Services - Game Day (Athletics)
(1244H)
Golf Coaching Services
(1244R)
(1244U) Expert Services – Unallowable/Unallocable for Indirect
cost purposes.
(1244V) Facility Fee - Virginia Tech Affiliated
(1244W) Department CPE Admin Fee
(1244X) Bureau of Capital Outlay Mgmt Fees
(12450)
Personnel Management Services: Include
expenses for services provided by
management experts who advise on manpower development, personnel
evaluation and employee
performance review.
(12452)
Cont.
Ed. Program Certificate Framing
(12453)
Other Continuing Education Services
(12460)
Public Informational and Public Relations Services: Include expenses for services
provided by private sector advertising, promotional, public
relations, and similar firms which
prepare and disseminate information. Exclude expenses
chargeable to 12120.
(12461)
Direct
Mail Marketing Services
(12465)
Other
Promotional Services
(12467)
Envelopes
- Promotional Mailings
(12468)
External
Mailing List Rental
(12469)
Internal
Mailing List Rental
(1246B)
Promotional
1st Class Postage
(1246C)
Promotional
3rd Class Postage
(1246D)
Promotional
3rd Class Oversize Postage
(1246E)
Promotional
3rd Class Post – Outside
(1246M)
Promotional
Media/Photo Services
(1246U)
Public
Relations Services – Unallowable/Unallocable for Indirect cost purposes.
(12470)
Legal Services: Include expenses for
court reporters hearing examiners,
miscellaneous court costs, recording fees, and legal services other
than attorney fees.
(12472)
Visa / Permanent Residency Fees
(12480)
Media Services: Include expenses for
services provided to advertise by magazine,
newspaper, periodical, radio, television, or other media.
Exclude expenses chargeable to
1246.
(1248U) Media
Services – Unallowable/Unallocable for Indirect cost purposes
(12490) Recruiting Advertising
125XX REPAIR AND MAINTENANCE SERVICES: Includes
expenditures for custodial
services, electrical repair and maintenance services,
equipment repair and maintenance
services, extermination/vector control services, highway
repair and maintenance services,
mechanical repair and maintenance services, plant repair and
maintenance services,
reclamation services, and vehicle repair and maintenance services
that are under contract.
(12510)
Custodial Services: Include expenses
for services provided to clean, maintain
and protect buildings, grounds, shelters, and towers.
(1251G)
Custodial
Services-Game Day
(1251U)
Custodial
Services-Unallowable
(12520)
Electrical Repair and Maintenance Services: Include expenses for services
provided to repair and maintain electrical systems (including
network cabling) in
buildings, shelters, towers, and on grounds.
(12530)
Equipment Repair and Maintenance Services: Include expenses for services
provided to repair and maintain calculators, furniture,
typewriters, and other equipment.
Include expenses for
maintenance contracts. For related expenses, see 12560 and 12590.
(12531)
Lab
equip/instruments Repair
(12532)
Electronic
equip. Repair & Maintenance
(1253G)
Repair
& Maintenance - Game Day (Athletics)
(12540)
Extermination/Vector Control Services: Include
expenses for services
provided to control or eradicate diseased or disease-carrying
animals, insects or pests.
(12550)
Highway Repair and Maintenance Services: Include expenses for services
provided by the private sector to repair and maintain bridges,
highways, and roads.
Include expenses for
supplies and materials, if it is included in the cost of work
performed under contract.
(12560)
Mechanical Repair and Maintenance Services: Include expenses for services
provided to repair and maintain air conditioners, elevators,
furnaces, plumbing, and other
mechanical equipment.
(12570)
Plant Repair and Maintenance Services: Include
expenses for carpentry,
minor masonry, painting, and other services provided to
repair and maintain plant
facilities. For related expenses, see 1252 and 1256.
(1257U)
Physical Plant R&M –
Unallowable/Unallocable for Indirect cost
Purposes
(12580)
Natural Resource Reclamation Services
(12590)
Vehicle Repair and Maintenance Services: Include expenses for services
provided to repair and maintain agricultural vehicular
equipment, aircraft equipment,
construction equipment, motor vehicle equipment, watercraft
equipment, and other
vehicular equipment.
126XX SUPPORT SERVICES: Includes
expenditures for architectural and engineering
services, aviation services, clerical services, food and
dietary services, laundry and linen
services, manual labor services, production services, and
skilled services.
(12610)
Architectural and Engineering Services: Include
expenses for services provided
by private sector appraisers, architects, draftsmen,
engineers, landscape architects, and
surveyors.
(12611) Administrative
Charges
(12612) Bidding & Construction Admin Srvcs
(12620)
Aviation - Survey, Monitoring, etc
(12630)
Clerical Services: Include expenses
for services provided by private sector typing,
keypunching, word processing, filing, secretarial, stenographic,
and similar clerical firms.
(12640)
Food and Dietary Services: Include
expenses for services provided by state agencies
or the private sector to provide meals and food on a
one-time or a continuing basis.
(12641)
Refreshment
Breaks - Food Prep.
(12642)
Breakfasts
- Food Prep
(12646)
Socials/Receptions
- Food Prep
(12647)
Conference
Guest Food Prep
(12648)
Other
Food Prep Services
(12649)
Alcoholic
Beverages – Conferences
(1264U)
Food
Prep. Services –
Unallowable/Unallocable for Indirect cost purposes
(12650)
Laundry and Linen Services: Include
expenses for services provided by another
state agency or commercial establishment for laundry and
linen. Include payment of claims
for damaged laundry and dry cleaning.
(12660)
Manual Labor Services: Include
expenditures for services provided by State agencies
or the private sector for manual and unskilled laborers.
(12670)
Production Services: Include expenses
for services provided by state agencies or the
Private sector to develop,
manufacture or produce goods or materials, e.g. film processing.
(1267U)
Production
Services – Unallowable/Unallocable
for Indirect cost purposes
127XX TECHNICAL SERVICES: Includes expenditures for
information technology (IT)
related services such as systems and development, hardware
maintenance, software
maintenance, packaged software acquisitions and maintenance, and
operations.
(12710)
Information Management Design and Development Services (provided by
VITA): Include expenses for services provided by the Virginia
Information
Technologies Agency (VITA)
computer system analysts, programmers, and other
technical and management personnel who provide assistance in IT
planning, feasibility
analysis, and design and in the development of systems.
(12730)
Information Management Design and Development Services (provided by
another State agency (not VITA) or vendor): Include expenses for services provided
by State-employed (other than VITA) or private sector
computer systems analysts,
programmers and technicians and other technical and management
personnel who
provide assistance in IT planning, feasibility analyses, and
design and development of
systems.
(12740)
Computer Hardware Maintenance Services: Include
expenses for services
provided to repair and maintain computer and computer
peripheral hardware. Use 12050
for seat management services.
(12750)
Automated Data Processing Software Maintenance Services: Include
expenses for services provided to maintain automated data
processing software.
(12760)
Computer Operating Services ( provided by VITA): Include expenses for
services provided by VITA computer operations personnel and
other costs associated
with the operation of computer hardware.
(12770)
Computer Operating Services (provided by another State agency (not
VITA) or vendor): Include expenses for services provided by state
employed (other
than VITA) or private sector computer operations personnel
and other costs associated
with the operation of computer hardware.
(12780)
VITA Information Technology Integration Costs – Goods and Services
Costs: Include “direct bill” expenses for the VITA bills that
are for goods and services
that are purchased on behalf of transitioned agencies with
that agency’s prior approval.
VITA will bill for direct
costs plus a JLARC approved administrative fee. See VITA
directive on use of this code.
(12781) Allocated Computing Charges
(12790) Computer Software Development
Services: Include expenses for
consulting
services to custom develop software or modify or customize
existing software or
Commercial
off the Shelf Software (COTS). See
also 22180 for software purchases (and
definition of software) and 22190 for development tool
purchases.
128XX TRANSPORTATION, TRAVEL,
AND EMPLOYEE DEVELOPMENT
SERVICES: Includes expenditures for employee moving
and relocation services, personal
vehicle travel, public carrier travel, personal and state
vehicle travel, subsistence and
lodging, and travel supplements and aid.
(12810)
Moving and Relocation Services: Include
expenses for services provided for an
employee's family and household, incidental to a new place of
employment. Use this code,
also, for the expenses of a newly-employed person when
appropriately approved or in
conjunction with the Uniform Relocation Act. Include expenses for
travel mileage, fares,
meals, lodging, transportation and storage of household
goods, temporary living
allowance, search for a new residence, sale of former
residence, and related authorized
miscellaneous allowances.
(12820) Travel, Personal Vehicles: Include expenses for transportation by personal
vehicle. Exclude parking fees and tolls. Travel costs
associated with attending employee
training courses and conferences should be charged to 12890.
(12830)
Travel, Public Carriers: Include
expenses for individual travel by aircraft
(state
and private sector), airport limousine, bus, leased vehicle, taxi, train, and
watercraft. Include parking fees and tolls. Travel costs
associated with attending
employee training courses and conferences should be charged to
12890.
(12831)
Air
Travel, Public Carriers
(12840)
Travel, State Vehicles: Include
expenses for transportation by state vehicles.
Exclude parking fees and
tolls. Travel costs associated with attending employee training
courses and conferences should be charged to 12890.
(1284B)
Team Travel State Vehicle - Band
(Athletics)
(1284C)
(1284G)
Team
Travel State Vehicle - Game Day (Athletics)
(1284R) Travel, State Vehicles - Recruiting
(1284T)
) Travel, State Vehicles – Team Travel
(12850)
Travel, Subsistence and Lodging: Include
expenses for gratuities, lodging, and
similar subsistence and for parking fees and tolls related to
12820 and 12840. Include expenses
for non-employee travel to conferences, training
sessions, workshops and seminars. Travel costs
associated with attending employee training courses and
conferences should be charged to
12890.
(12851)
Ed.
Conference Participant Lodging
(12852)
Ed.
Conference Guest Registration
(1285A) Post Season Reimbursements
(1285B)
Team
Travel - Band (Athletics)
(1285C)
Team
Travel - Cheerleaders (Athletics)
(1285G)
Team
Travel - Game Day (Athletics)
(1285M)
Preseason/Extra Meals (Athletics)
(1285R)
Recruiting
Travel (Athletics)
(1285T)
Team
Travel (Athletics)
(1285V)
Virginia Tech Affiliated Hotel Conference Travel Costs
(12880) Travel, Meal Reimbursements – Not Reportable to the
IRS: Include reimbursements
for meal expenses which were incurred during trips which
required overnight lodging or rest or for
special work assignments, such as business luncheons,
recruiting or interviewing job applicants
through the lunch hour, or any overtime work in which a meal
is purchased by an employee and is
eaten on the employer's premises for the convenience of the
employer. (Meals which are part of an
employee training or education package (conference) should be
charged to 12890.)
(12890) Employee
Training and Conferences – Transportation, Lodging, Meals, and
Incidentals: Include costs for airfare, taxis, tolls, lodging,
meals, and personal vehicle
mileage reimbursement, associated with employee training and
development. Include
expenses for employee travel to conferences, conventions,
workshops, seminars, and
training courses. (For registration fees see 12897 and
12898) (Expenses for nonemployees
to attend conferences and training sessions should be
charged to other account codes
describing the various expenditure type, i.e. 12850 for lodging
and meals.)
(12897)
Employee Training Courses, Workshops, and Conferences: Include costs
such as registration fees and materials for employees attending training
courses,
workshops, and conferences. (For related expenditures such as
travel costs, use account
12890.
Do not include expenses for
information technology training, use account
12898.)
(12898)
Employee Information Technology (IT) Training Courses, Workshops, and
Conferences: Include expenditures such as registration fees and
materials for employees
attending training courses, workshops, and conferences on
information technology. (For
related expenditures such as travel costs, use account 12890. Do not include expenses
for
non-information technology training, use account 12897.)
(1289U) Convention and Education –
Unallowable/Unallocable for Indirect cost
Purposes
(12960)
Ind.
Cost Recoveries-Aux. Contracts
(12970)
LATE PAYMENT PENALTIES FOR CONTRACTUAL SERVICES:
Include expenses for
charges assessed by vendors for the late payment of invoices for
contractual services pursuant to the Prompt Payment Act.
(12980)
INTER-AGENCY RECOVERY FOR CONTRACTUAL SERVICES:
(12990)
INTRA-AGENCY RECOVERIES FOR CONTRACTUAL SERVICES:
Recovery of the cost of
contractual services incurred by programs or subprograms within
the same agency or agencies under the auspices of a
single board or commission.
(12991)
Intra-Agency Recoveries- Docuprint
(12992)
Intra-Agency
Recov- Interface Error
(12993)
Recoveries-Conference
Admin Costs
(12994)
Recoveries-Agency
Advance Refund
(12995)
Conferences
- Assocciation Pass Through
(12996)
VTF
Recoveries-Services
(12997)
Other
Outside Recoveries-Services
(12998)
Recoveries
- Daily Rental
(12999)
Recoveries
- Monthly Rental
(1299A)
Recoveries
- Cont Ed E&G
13000 SUPPLIES, MATERIALS, AND EQUIPMENT COSTING LESS
THAN $2,000 PER
ITEM: Include expenditures for administrative
supplies, energy supplies, manufacturing
and merchandising supplies, medical and laboratory
supplies, repair and maintenance
supplies, residential supplies, specific use supplies, and
equipment costing less than $2000.
The account codes for equipment costing less than $2,000
each are located at
Non-Personnel Services Expenditure Account Codes
Page 14 As of 10/16/06
the end of the 13000 account codes and before the 14000
account codes. They are located in
the “supplies” section of the accounts because they are
deducted from the supplies budgets
and not the equipment budgets in Banner.
(13090)
CHARGE CARD PURCHASES - SUPPLIES: Includes
expenditures made by charge
card for purchasing supplies and materials under the
guidelines of the Small Purchase Charge
Card
Program. This code cannot be used
for grants. Do not use this code for equipment purchased
with a charge card. Charge all equipment
and software to the 22xxx series.
131XX ADMINISTRATIVE SUPPLIES: Includes expenditures
for apparel supplies,
office supplies, stationery, and forms.
(13110)
Apparel Supplies: Include expenses
for uniforms, protective gear and similar
apparel items for state employees, who are furnished apparel
by the state.
(13120)
Office Supplies – General: Include
expenses books, binders, clips, file folders,
ribbons (all types), small batteries, tape (all types),
writing utensils and similar office items.
(1312U)
Office
Supplies – Unallowable/Unallocable for Indirect cost purposes.
(13130)
Stationery & Forms – Gen.: Include
expenses for carbon paper, employment
application forms, ledger sheets, letter sheets, mailing
envelopes, other informational and
record forms, other paper, and similar stationery items.
(1313U)
Stationary & Forms –
Unallowable/Unallocable for Indirect cost
Purposes
132XX ENERGY SUPPLIES: Includes expenditures for coal,
gas, gasoline, and oil.
(13210)
Coal: Include expenses for coal or
coke consumed in transportation, heating
and/or power generating plants. Include the cost of
transporting the coal.
(13211) Coal - Electricity Generation
(13220)
Gas: Include expenses for natural and
manufactured gas consumed for cooking,
heating, power generating plants, and laboratories.
(13230)
Gasoline: Include expenses for diesel
fuel, gasoline or similar fuel consumed in
the engines and motors of aircraft, motor vehicles, power
equipment, and watercraft.
(1323U)
Gasoline
– Unallowable/Unallocable for Indirect cost purposes
(13240)
Oil: Include expenses for fuel oil,
oil and oil derivatives consumed in
transportation, heating and/or power generating plants. Include the
cost of transporting
the oil.
133XX MANUFACTURING AND MERCHANDISING SUPPLIES:
Includes
expenditures for alcoholic beverages, license tags, manufacturing
supplies, merchandise,
and packaging and shipping supplies.
(13310)
Alcoholic Beverages: Include expenses
for purchases of alcoholic beverages
which are used strictly for resale purposes.
(13320)
License Tags And Decals: Include expenses for decals and motor vehicle
license tags.
(13330)
Manufacturing Supplies: Include
expenses for fabrics and leather goods,
metals, paints, plastic and synthetic/processed materials,
and wood and wood products.
(1333U)
Manufacturing
Supplies – Unallowable/Unallocable for Indirect cost
Purposes
(13340)
Merchandise for Resale: Include
expenses for materials, supplies and
equipment purchased for resale in substantially the same form
as purchased.
(13341)
Food Service Merchandizing Supplies
(13350)
Packaging and Shipping Supplies and Equipment: Include expenses for
boxes, cartons, containers, packing materials, and similar
items.
134XX MEDICAL AND LABORATORY SUPPLIES: Includes
expenditures for
laboratory supplies and medical and dental supplies.
(13410)
Laboratory Supplies: Include expenses
for animals used in research, blood or
blood components used in analysis, chemicals, gases,
reagents, specimen slides, test
tubes, and similar laboratory supplies. Use account 13415
for radioactive supplies.
(13413)
Personal
protective wear
(13415)
Radioactive
supplies (EHSS Approval)
(13417)
Gas
cylinder demurrage charges
(13418)
Instrument
supplies/parts
(1341U) Lab Supplies
– Unallowable/Unallocable for Indirect cost purposes
(1341X)
Laboratory Supplies –
(13420)
Medical and Dental Supplies: Include
expenses for bandages, biologics,
braces, chemicals , contraceptive devices, crutches, drugs,
eyeglasses, hearing aids,
prosthesis, surgical blades, and similar medical and dental
supplies.
(13430)
Field Work Supplies: Include expenses
for items such as sample bottles, chart
paper and ink, and similar supplies designed for use in or
with field testing and
monitoring.
135XX REPAIR AND MAINTENANCE SUPPLIES: Includes
expenditures for building
repair and maintenance materials, custodial repair and
maintenance supplies, electrical
repair and maintenance supplies, mechanical repair and
maintenance supplies, and
vehicle repair and maintenance supplies.
Non-Personnel Services Expenditure Account Codes
Page 17 As of 10/16/06
(13510)
Building Repair and Maintenance Materials: Include expenses for bricks,
cement, concrete, lumber, mortar, pitch, plasterboard, tar,
and similar materials, not
included in the cost of work performed under contract in the
repair and maintenance of
structures.
(1351G)
Game Day Building Repair & Maintenance
(1351U)
Building
R&M Materials-Unallowable
(13520)
Custodial Repair and Maintenance Materials: Include expenses for brushes,
brooms, chemicals for air conditioning, cleaning
preparations, disinfectants, electric bulbs,
florescent tubes, pesticides, toilet tissue, waxes, water
purification and treatment, and
similar custodial repair.
(13521)
Food
Service Cleaning Supplies
(13530)
Electrical Repair and Maintenance Materials: Include expenses for circuit
breakers, circuits, electrical tape, fuses, plugs, tubes,
wiring, similar electrical repair and
maintenance materials not included in the cost of work performed
under contract.
(13531)
Electrical Repair & Maintenance
Materials
(1353U)
Electrical R&M – Unallowable/Unallocable
for Indirect cost purposes
(13540)
Mechanical Repair and Maintenance Materials: Include expenses for bolts,
cable, gears, nuts, pipe, screws, solder, similar
mechanical repair and maintenance
materials not included in the cost of work performed under
contract.
(13550)
Vehicle Repair and Maintenance Materials: Include expenses for automatic
transmission fluid, batteries, brake fluid, engine oil, grease,
hoses, hub caps, points and
plugs, tires, similar vehicle repair and maintenance
materials not included in the cost of
work performed under contract.
136XX RESIDENTIAL SUPPLIES: Includes expenditures for
clothing supplies, food and
dietary supplies, food service supplies, and laundry and
linen supplies.
(13620)
Food and Dietary Supplies: Include
expenses for items of food and drink.
(1362U)
Food
Supplies – Unallowable/Unallocable for Indirect cost purposes
(13621)
Food and Dietary Supplies – Clearing
(13630) Food Service
Supplies: Include expenses for
cutlery, dishes, glasses, paper
cups, paper dishes, paper napkins, tablecloths, tableware,
and similar food service
supplies used in preparing, cooking and serving food.
(13631)
Supplies
Used in Food Service
(13632)
Supplies
Used in Food Preparation
(13633)
Non-Disposable
Small Ware Supplies
(1363U)
Food
Service Supplies – Unallowable/Unallocable for Indirect cost
purposes.
(13640)
Laundry and Linen Supplies: Include
expenses for bedspreads, blankets,
diapers, pillows, pillowcases, pillow covers, towels,
washcloths, and similar linen
supplies. Also include expenses for bluing, cleansing agents,
deodorants,
disinfectants, small brushes, starch, and similar laundry supply
items.
(13650)
Personal Care Supplies
137XX SPECIFIC USE SUPPLIES: Includes expenditures for
agricultural supplies,
architectural and engineering supplies, automated data processing
supplies, educational
supplies, fish and wildlife supplies, law enforcement
supplies, photographic supplies,
recreational supplies.
(13710) Agricultural Supplies: Include expenses for animal foods, bulbs, fertilizers,
insecticides, seeds, and similar agricultural supply items.
(13720)
Architectural & Engineering Supplies: Include expenses for blue print paper,
drafting paper and vellum, inks, transfer letters, and similar
supplies. For related expenses,
see 13120 and 13130.
(13730)
Computer Operating Supplies: Include
expenses for paper, bar cards,
disposable media (e.g. tapes and disks), and other computer
operating supplies.
(13740)
Educational Supplies: Include
expenses for blank audio tapes, blank video
tapes, chalk, erasers, similar educational supplies.
(13741)
Ed.
Program Duplication/Copying
(13743)
Ed.
Program Notebook inserts
(13744)
Ed.
Program Covers (silk screen)
(13749)
Ed.
Program Tent Cards
(1374A)
Ed.
Program Agenda/Syllabus
(1374C)
Ed.
Program Pens and Pencils
(1374D)
Ed.
Program Medical/Lab Supplies
(1374E)
Ed.
Program Test Instruments
(1374F)
Ed.
Program Film/photographs
(1374G)
Ed.
Program DP Supplies
(1374H)
Ed.
Program small equipment
(1374J)
Ed.
Program Banners/Exhibits
(1374K)
Ed.
Program Lab Support Supplies
(1374R)
Research
reference supplies
(1374U)
Educational
Supplies – Unallowable/Unallocable
for Indirect cost
Purposes
(13750)
Fish and Wildlife Supplies: Include
expenses for fish and other marine life,
fowl, and game in order to expand, improve or maintain
fish and wildlife populations.
Include materials used in
habitat reparation, development.
(13760)
Law Enforcement Supplies
(13770)
Photographic Supplies: Include
expenses for chemicals, film, digital media,
and similar photographic supplies.
(13780)
Recreational / Promotional Supplies: Include
expenses for balls, bases, bats, nets, rackets,
(13782)
Promotional
Flowers/Decorations
(13783)
CE
Guest/Companion Programs
(13784)
Play
& Practice Equipment
(13785)
Promotional
Art Supplies
(13786) Promotional Audio Visual Supplies
(1378E)
Play
& Practice -
Equipment Room
(1378G)
Play
& Practice Equipment - Game Day (Athletics)
(13960)
Ind. Cost Recoveries - Aux Supplies
(13970)
LATE PAYMENT PENALTIES FOR SUPPLIES AND MATERIALS:
Include expenses for
charges assessed by vendors for the late payment of invoices for
supplies and materials pursuant to the Prompt Payment Act.
(13980) INTER-AGENCY RECOVERIES - SUPPLIES &
MATERIALS.
(13990)
INTRA-AGENCY RECOVERIES - SUPPLIES AND MATERIALS:
Recovery of the cost of
supplies and materials incurred by programs or subprograms
within the same agency or agencies under the auspices of a
single board or commission.
(13996)
VTF
Recoveries-Supplies
(13997) Other Outside Recoveries-Supplies
22XX5 EQUIPMENT COSTING LESS THAN $2,000: Include
expenses for all equipment
purchased costing less than $2,000 per item.
The 22XX5 equipment account codes are necessary
because the State Comptroller’s Office
requires that we report all equipment, regardless of cost, in
equipment account codes in the
state’s accounting system In addition, our agreement with the
Federal Government is that
equipment costing less than $2, 000 be included in the direct
costs of sponsored programs
subject to the calculation for recovering indirect cost while
equipment costing in excess of
$2, 000 is not subject to the indirect cost
assessment. The use of the 22XX5 equipment
account codes will accomplish both of the goals.
Account codes 13121, 13122, and 13123 should no longer
be used for furniture and equipment
purchases costing less than $2, 000. These account codes will
be removed as active account
codes in the Banner Finance system in a few months after
the transition to the new account
codes is complete. Please begin using the new account codes
listed below for equipment costing
less than $2, 000 per unit.
(22115)
Desktop Client Computers & Components: Include any stationary desktop
workstation and other peripheral devices, including desktops that
have been provided by the
agency for telecommuters costing less than $2,000 per unit.
Include technologies typically
used by individuals to enhance productivity. Examples
include workstation setups (with all
included components), and “thin clients.” (“Thin client” is
defined as a simple personal
computer that is similar to a dumb terminal. The machine
performs very little processing.
Generally, most of the
application processing is done on a network server.) Shared computer
setups like classroom systems, lab systems, and library
systems are also included. Desktop
Systems are stationary
devices installed on a desk or workstation rather than mobile and
highly transportable like a notebook or laptop.
(22125)
Mobile Client Computers & Components: Include any mobile computer, usually
referred to as a laptop or notebook, which includes laptops
with docking stations and other
peripheral devices costing less than $2,000 per unit. Also
included in this category are
handheld computer devices to include wireless.
(22145)
Mainframe Computers & Components: Include
all components and peripherals
up to a network connection costing less than $2,000 per
unit. Mainframe is an industry term
Non-Personnel Services
Expenditure Account Codes
Page 22 As
of 10/16/06
for a large computer, typically manufactured by a large
company such as IBM for the
commercial applications of Fortune 1000 businesses and other
large-scale computing
purposes. Historically, a mainframe is associated with
centralized rather than distributed
computing.
(22155)
Network Servers: Include computers
designated by the manufacturer as servers,
enterprise servers, server blade frames and components, network
storage devices and systems,
RAID
devices, jukeboxes, etc costing less than $2,000 per unit. In general, a server accepts
requests from network clients and performs single or multiple
functions including file
storage and retrieval, print message controls, application
execution, email and
communications.
(22165)
Network Components: Include assets
used in the local area network not reported
in 22150 such as routers, switches, hubs, bridges, etc
costing less than $2,000 per unit.
This also includes cabling
system components when not part of a state-owned building
renovation or construction project.
(22175)
Other Computer Equipment: Include all
other equipment that cannot be
reported in 22110 through 22160costing less than $2,000 per
unit. Examples include
printers, kiosks, print copiers, scanners, add-on peripherals
for desktops or laptops,
network interface cards, devices for reading bar codes, and
devices for providing local and
wide area connectivity (e.g., modems, codecs).
Note: code handheld wireless devices to
22120.
(22185)
Computer Software Purchases: Include
expenditures for the purchase of computer
application software, utility programs, and operation system
software costing less than $50,000 per
unit. The term software is a general term that refers to
all programs or instructions that are used to
operate computer hardware. Software causes computer hardware
to perform activities by telling a
computer how to execute functions and tasks. Include payments
to software vendors for the
renewal of software licenses for off-the shelf applications
and utilities. Code contracts for software
development to 12790.
(22186)
Personal Computer Software: Include
expenditures for personal computer software
costing less than $50,000 per unit.
(22187)
Server Software: Include expenditures
for server software costing less than $50,000 per
unit.
(22195)
Development Tools Purchases: Include
expenditures for the purchase of software
development tools costing less than $2,000 per unit. A development
tool is software specifically
used in the development of applications by technical
staff. Examples of this software are text
editors, compliers, build-automation tools, debuggers, ETL
tools, and data modeling software.
(22215)
College Library Books <$2000
(22225)
Educational Equipment: Include
expenses for auditorium seating, chalkboards,
classroom furniture, and similar equipment costing less than
$2,000 per unit.
(22235)
Exhibit Equipment: Include expenses
for artifacts, artworks, scientific paraphernalia,
and similar museum materials and equipment costing less
than $2,000 per unit.
(22245)
Reference Equipment: Include expenses
for card catalogs, carrels, library desks,
microfilm readers, and similar reference equipment costing less
than $2,000 per unit.
(22285)
Educational and Cultural Equipment Improvements: Include expenses for
restorations of and additions or modifications to existing
educational and cultural equipment
which expands capability or capacity, or improves
performance costing less than $2,000 per unit.
(22315)
Electronic Equipment: Include
expenses for intercommunication systems, radar,
radios, televisions, and similar electronic equipment
costing less than $2,000 per unit.
(22316)
Electronic Equipment (CNS Approval): Include
expenses for two-way radios costing
less than $2,000 per unit.
(22325) Photographic Equipment: Include expenses for blueprint equipment, cameras,
enlargers,
lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic
equipment costing less than $2,000 per unit.
(22335)
Voice & Data Transmission Equipment: Include expenses for facsimile -
transmitters, switchboards, and similar equipment costing less
than $2,000 per unit.
(22336)
Voice & Data Transmission Equipment (CNS Approval): Include expenses for
telephone equipment costing less than $2,000 per unit.
(22385)
Electronic and Photographic Equipment Improvements: Include expenses for
restorations of and additions or modifications to existing communications
and photographic
equipment which expands capability or capacity, or improves
performance costing less than
$2,000
per unit.
(22413) Laser Engravers / Cutters (EHSS Appro)
(22415)
Laboratory Equipment: Include
expenses for blood gas analyzers, Bunsen burners,
freezing point depression instruments, gas chromatographs,
incubators, microscopes,
spectrophotometers, and similar equipment costing less than $2,000 per
unit.
(22416)
Laboratory Equipment (EHSS Approval): Include
expenses for refrigerators,
freezers, fume hoods, biological safety cabinets, radiation
survey meters, laboratory
microwave units, centrifuge units, sonicators,
kjeldahl units, and lasers costing less than
$2,000
per unit.
(22418) Laser Engravers <2000 (EHSS Appro)
(22425)
Medical and Dental Equipment: Include
expenses for anesthesia equipment, dental
equipment, diagnostic apparatus, electrotherapeutic equipment,
examining room furniture, fracture
and orthopedic equipment, hospital and medical lighting,
operating room equipment, and similar
medical and dental equipment costing less than $2,000 per
unit.
(22426) Medical and Dental Equipment (EHSS
Approval): Include expenses for x-ray
equipment and respirators costing less than $2,000 per unit.
(22435)
Field Equipment: Include expenditures
for portable and/or permanent nondisposable
equipment, such as automatic samplers and ambient air/water
meters or analyzers, designed
and purchases primarily for use in non-laboratory
settings costing less than $2,000 per unit.
(22485)
Medical and Laboratory Equipment Improvements: Include expenses for
restorations of and additions or modifications to existing medical
and laboratory equipment
which expands capability or capacity, or improves
performance costing less than $2,000 per
unit.
(22515)
Agricultural Vehicular Equipment: Include
expenses for planting, seeding, and
harvesting devices; silage cutters; threshing machines;
tractors; wagons; and similar agricultural
equipment costing less than $2,000 per unit.
(22525)
Aircraft Equipment: Include expenses
for airplanes, helicopters and similar aircraft
equipment costing less than $2,000 per unit.
(22535)
Construction Equipment: Include
expenses for air hammers, backhoes, bulldozers,
cranes, graders, portable generators, pumps, and similar
equipment costing less than $2,000 per
unit.
(22536)
Construction Equipment (EHSS Approval): Include
expenses for scaffolding
costing less than $2,000 per unit.
(22545)
Motor Vehicle Equipment: Include
expenses for automobiles, buses, mopeds,
motorcycles, trucks, and similar equipment costing less than
$2,000 per unit.
(22546)
Motor Vehicle Equipment (EHSS Approval): Includes expenses for forklifts, powered
pallet jacks, pallet trucks, and ridger
fork trucks costing less than $2,000.
(22555)
Power Repair and Maintenance Equipment: Include
expenses for power hedge
clippers, power mowers, power sanders, power saws, routers,
and similar power repair and
maintenance equipment costing less than $2,000 per unit.
(22565)
Watercraft Equipment: Include
expenses for amphibious craft, boats, diving bells,
rafts, snips, and similar watercraft equipment costing less
than $2,000 per unit.
(22585)
Motorized Equipment Improvements: Include
expenses for restorations of and
additions or modifications to existing vehicular equipment
which expands the capability or
capacity, or improves performance costing less than $2,000 per
unit.
(22586)
Tractor Improvements: Include
expenses costing less than $2,000 for restorations of
(22615)
Office Appurtenances: Include
expenses for blinds, carpets, draperies, plants, rugs,
shades, wall decorations, and similar office appurtenances
costing less than $2000 per unit.
(22625)
Office Furniture: Include expenses
for bookcases, desks, chairs, file cabinets, lamps,
racks, storage cabinets, tables, and similar office
furniture costing less than $2000 per unit.
(22635)
Office Incidentals: Include
expenditures for ashtrays, compasses, date stamps, desk
organizers, file boxes, letter openers, rulers, scissors,
staplers, T-squares, and similar "desk top"
office equipment costing less than $2,000 per unit.
(22645)
Office Machines: Include expenses for
calculators, drafting machines, photocopying
machines, typewriters, and similar equipment costing less than
$2000 per unit.
(22685)
Office Equipment Improvements: Include
expenses for restorations of and additions
or modifications to existing office equipment which
expands capability or capacity, or
improves performance costing less than $2,000 per unit.
(22715)
Household Equipment: Include expenses
for beds, bureaus, chairs, dressers, heaters,
mattresses, refrigerators, stoves, tables, and similar equipment
costing less than $2,000 per unit.
(22716)
Food Service Equipment: Include
expenses for food service equipment costing
less than $2,000 per unit.
(22717)
Housing Equipment: Include expenses
for card readers for dormitory access, card
access controllers and similar equipment costing less than
$2,000 per unit.
(22725)
Law Enforcement Equipment: Include
expenses for law enforcement equipment
costing less than $2,000 per unit. Use 22775 for firearms.
(22735)
Manufacturing Equipment: Include
expenditures for drills, lathes, looms, saws, and
similar manufacturing use equipment costing less than $2,000
per unit.
(22736)
Manufacturing Equipment (EHSS Approval): Include expenses for aerial lifts and
mechanical power presses costing less than $2,000 per unit.
(22745)
Non-power Repair & Maintenance Equipment: Include expenditures for files,
hammers, manual drills, manual hedge clippers, saws,
screwdrivers, wrenches, and similar nonpower
repair and maintenance tools costing less than $2,000 per
unit.
(22755)
Recreational Equipment: Include
expenses for gymnasium, park, playground,
recreational center, and similar apparatus and equipment costing
less than $2,000 per unit.
(22756)
Sports/Athletic Equipment: Include
expenditures for athletic equipment costing
less than $2,000 per unit.
(22775)
Firearms Equipment: Include expenses
for firearms such as handguns, rifles, and
shotguns costing less than $2,000 per unit. Use 22725 for
expenses such as ammunition or for
ancillary equipment such as holsters, belts, and cases
purchases separately from the firearm.
(22785)
Specific Use Equipment Improvements: Include
expenses costing less than $2,000 per
unit for restorations of and additions or modifications to
existing specific use equipment which
expands capability or capacity, or improves performance. .
(22815)
Built-In Equipment: Include expenses
for benches, laboratory tables, platforms,
shelving, stages, wall cabinets, and similar built-in
equipment normally included during
construction as special stationary features. Use this code when
the equipment costs less than
$2,000
per unit.
(22825)
Fixtures: Include expenses for
electrical, heating, lighting, plumbing, and similar
fixtures normally affixed to walls, floors and ceilings. Use
this code when the fixtures cost less
than $2,000 per unit.
(22835)
Mechanical Equipment: Include
expenses for air conditioners, boilers, elevators,
switching, and similar mechanical equipment normally included
in a structure
at time of construction. Use this code when the
equipment costs less than $2,000 per unit.
(22885)
Stationary Equipment Improvements: Include
expenses for restorations of and
additions or modifications to existing stationary equipment
which expands the capability or
capacity, or improves performance. Use this code when
improvements cost less than $2,000.
(22965)
Indirect Cost Recoveries from Auxiliary Programs for Equipment: Include only the
required recovery of indirect costs of equipment from
Auxiliary Enterprise subprograms costing
less than $2,000 per unit.
(22975)
Late Payment Penalties for Equipment: Include
expenses for late charges assessed by
vendors for the late payment of invoices for invoices for
equipment, costing less than $2,000 per
unit, pursuant to the Prompt Payment Act.
(22985)
Inter-Agency Recoveries for Equipment: Recovery
of the cost of equipment costing
less than $2,000 per unit incurred by programs or
subprograms for services provided to other
agencies within the same fiscal year.
(22995)
Intra-Agency Recoveries For Equipment: Recovery of the cost of equipment costing
less than $2,000 per unit incurred by programs or
subprograms within the same agency or agencies
under the auspices of a single board or commission.
(22998)
VTF
Recoveries-Equipment <$2000
(22999)
Other
Outside Recoveries-Equipment <$2000
141XX AWARDS, CONTRIBUTIONS, AND CLAIMS: Includes
expenditures for income
assistance payments, individual claims and settlements,
interstate compacts and
agreements, premiums, unemployment compensation awards,
unemployment compensation
reimbursements, and workmen's compensation awards.
(14110)
Individual Claims and Settlements: Include
expenses for compensation to
individuals for information on criminal activities and for
personal injuries, property
damages, and similar claims and settlements.
(14111) Payments for Interstate Tax Agreements.
(14112)
Unrelated
Business Income Tax
(14119)
Hokie Spirit Memorial Fund Payments
(14130)
Premiums and Honoraria: Include
expenses for awards, honorariums and
prizes to individuals and organizations.
(14131) Conference
Outside Speaker Fee
(14135)
COTA
Awards – Awards made by the Center
for Organizational and
Technological Advancement
(14136)
OPD
External Surplus Distribution –
Include expenses for Outreach and
Program Development, in
which OPD partners with an external
organization and a percentage of the surplus is due the external
partner
per the contracted agreement.
(14137)
Human
Subject Payments
(14138)
Employee
Awards Program – Include items
purchased by departments and
colleges, in accordance with their Employee Relations-approved
plan for
employee recognition. Used for all non-cash award expenses in
accordance with University Policy 4335.
(1413Q)
Legal
Fee Awards – HR – Include taxable
payroll reimbursements for
non resident alien legal fees. (Used only by Controller's
Office payroll
Office)
(1413U)
Honorariums – Unallowable/Unallocable
for Indirect cost purposes
(14140) Unemployment
Compensation Awards
(1414U) Unemployment Compensation – Allowable
(14150)
Unemployment Compensation Reimbursements: Include expenses for
reimbursements made by state agencies to the Trust Fund for benefits
provided to former
state employees. Used by state agencies to make payments to
Virginia Employment
Commission.
(14160)
Worker’s Compensation Awards: Include
expenses for workmen's
compensation payments to individuals.
(14161)
PPT/TFT
Worker's Compensation
(14170)
Income Assistance Payments
(14180) PPT/TFT Unemployment compensation. Permanent
part/time, temporary
full/time.
142XX EDUCATIONAL AND TRAINING ASSISTANCE: Includes
expenditures for
graduate scholarships and fellowships, student loans, tuition
and training assistance,
tuition waivers, and undergraduate scholarships.
(14210)
Graduate Scholarships and Fellowships: Include
expenses for awards to
graduate students.
(14216)
Graduate
Tuition Remission
(14219)
Tuition
Remission (Controller's Office Use Only)
(14220)
Student Loans: Include expenses for
payments into the principal of student
loan funds in institutions of higher education.
(14230)
Tuition and Training Aids: Include
expenses for special education and
rehabilitation training for disabled persons.
(14240)
Tuition Waiver: Include expenses for
costs incurred by institutions of higher
education for waiving tuition in part or in whole in conformance
with state law and
regulations.
(14241) Tuition Waiver - Auxiliary Charge Allocation.
(14247)
Tuition
Remission - Unfunded Waiver
(14248)
Tuition
Remission - E & G Waivers
(14250)
Undergraduate Scholarships: Include
expenses for awards to undergraduate students.
143XX
GRANTS AND AID: Includes expenditures for grants to non public agencies, grants
to political subdivisions, intergovernmental service
charges, local employee benefits, local
fixed asset expenses, local officials surety bonds, local
officials travel payments, and office
expenses for local officials.
(14301) Income Taxes
(14303)
Personal Property Taxes
(14310)
Grants to Non-Public Agencies: Include
expenses to non-public agencies for
disbursement by them or reimbursement for expenditures made by
them.
(14320)
Grants to Political Subdivisions: Include
expenses to political subdivisions and
the federal government for disbursement by them or
reimbursement for expenditures made
by them.
(14520) Grants to
Non-governmental organizations.
(14960) Indirect Cost Recoveries - Aux. Awards
(14980) Inter-Agency Recoveries - Awards
(14990) Inter-Agency Recoveries - Awards
(14991) Inter-Agency Recoveries – 1st Sum
(14992) Inter-Agency Recoveries - 2nd Sum
(14993) Inter-Agency Recoveries - Fall
(14994) Inter-Agency Recoveries -Spring
15000 CONTINUOUS CHARGES BUDGET: Includes expenditures
for insurance-fixed
assets, insurance operations, lease/purchase agreements,
rent, and service charges.
151XX Insurance – Fixed Assets: Includes expenditures for aircraft insurance,
automobile
liability insurance, flood insurance, inland marine insurance,
marine insurance, property
insurance and boiler and machinery insurance.
(15110)
Aircraft Insurance: Include expenses
to cover damages to aircraft, life and
property.
(15120)
Automobile Liability Insurance: Include
expenses to cover the liability
caused by the automobile, the physical damage to the
automobile, injury to drive and
passengers, and uninsured motorists.
(15130)
Flood Insurance: Include expenses for
mandatory flood insurance coverage for
state agencies having properties located in designated
flood hazard areas.
(15140)
Inland Marine Insurance: Include
expenses to provide coverage on valuable
properties that are transportable, e.g. antiques, art, furs, and
jewelry.
(15150)
Marine Insurance: Include expenses
for insurance coverage on bridges,
seagoing vessels, and tunnels.
(15160)
Property Insurance: Include expenses
for property insurance coverage on
equipment and structures due to direct loss by fire, lightning
and natural perils.
(15169)
Property Insurance – Spec
(152XX) Capital Lease Payments: Includes expenditures for computer equipment capital
lease
payments, computer software capital lease payments, equipment
capital lease payments, plant
capital lease payments, and property capital lease payments.
Use these codes when leases have
the substance of purchase in which ownership of the asset
often changes hands.
(15210)
Computer Capital Leases: Include
expenses for capital lease agreements for
computer equipment, excluding mainframe computers, or large
enterprise servers with
high processing capacity.
(15220)
Central Processor Capital Leases: Include
expenses for capital lease
agreements for central processor equipment like mainframe or
large enterprise servers
with high processing capacities.
(15230)
Computer Software Capital Leases: Include
expenses for capital lease
agreements for mainframe or large enterprise servers application
software, utility
programs, and operating system software.
(15240)
Equipment Capital Leases: Include
expenses for capital lease agreements of
equipment. Exclude expenses chargeable to 15210 and
15220.
(15250)
Building Capital Leases: Include
expenses for capital lease agreements of
structures or part of a structure.
(15260)
Land Capital Leases: Include expenses
for capital lease agreements of
property only.
(15270)
Land & Building Capital Leases: Include
expenses for capital lease
agreements for both land and a building combined in one
agreement.
(153XX) Operating Lease Payments: Includes expenditures for computer equipment operating
lease payments, computer software operating lease payments,
equipment operating lease
payments, plant operating lease payments, and property
operating lease payments. Use these codes
when leases do not have the substance of purchases and
ownership of the asset does not change
hands.
(15310)
Computer Rentals (not mainframe):
Include expenses for operating leases of
computer equipment, excluding mainframe computers or large
enterprise servers with
high processing capacity. Charge seat
management services to 12050.
(15320)
Computer Processor Rentals: Include
expenses for operating leases of central
Non-Personnel Services
Expenditure Account Codes
Page 31 As
of 10/16/06
processor equipment like mainframe or large enterprise servers
with high processing
capacity.
(15330)
Computer Software Rentals: Include
expenses for operating leases of central
processor equipment like mainframe or large enterprise servers
computer application
software, utility programs, and operating system software.
(15340)
Equipment Rentals and Interlibrary Loan Rentals: Include expenses of a
lessee for the use of equipment. Include expenses for the
University Library to pay for
interlibrary loans from other libraries. Exclude expenses
chargeable to 15310, 15320,
and 15330.
(15341)
Audio
- Visual Equipment Rental
(15342)
Conference
Microcomputer Rentals
(1534G)
Equip
Rentals - Game Day (Athletics)
(1534U)
Equip
Rentals – Unallowable/Unallocable for Indirect cost purposes
(15350)
Building Rentals: Include expenses of
a tenant for the use of an entire
structure.
(15351)
Meeting
Facilities Rentals
(15352)
Audio-Visual Equipment Rentals
(15353)
Conference Micro-Computer Rentals
(15357)
CESA Student Housing Expenses
(15358) Mini-storage Unit Rentals
(15359)
Shared CESA Facility Expenses
(1535U) Building Rent – Unallowable/Unallocable for Indirect cost purposes
(15360)
Land Rentals: Include expenses of a
tenant for the use of land.
(15361)
Land Rentals Partial Use – Includes
expenditures for the use of land where
Virginia Tech does not have
total control of the space that is being used.
(1536U)
Land
Rent –
Unallowable/Unallocable for Indirect cost purposes
(15370)
Land and Building Rentals: Include
expenses for operating leases of both
land and a building combined in one agreement.
(1537U)
Land
& Bldg Rent -
Unallowable/Unallocable for Indirect cost purposes
(154XX) Service Charges: Includes expenditure for agency service charges, electrical
service
charges, refuse service charges, and water and sewer service
charges.
(15410)
Agency Service Charges: Include
expenses for specialized activities or
services provided by state agencies to other state agencies.
Include allocations of
physical plant costs.
(15411)
Auxiliary
Overhead Charge
(15412) Intra-Auxiliary
Service Charge
(15414)
Parking
Services Charge
(15415)
CE – Tap Overhead – State Share
(15416) EMBA-Administrative Cost: Include administrative costs
related to the
Executive Masters of
Business Administration (EMBA) program for business
executives.
(15417)
Criminal
Conviction Checks
(1541P) Preseason /
extra meals
(15420)
Electrical and Gas Service Charges (15421) Natural Gas Charges
(15430)
Refuse Services Charges: Include
expenses for services to haul garbage, trash
and other refuse.
(1543G)
Refuse Services – Game Day
(15440)
Water and Sewer Service Charges: Include
expenses for water and sewer
services.
(15470) Private Vendor Service Charges for eVA. Include
expenses for eVA
(Electronic
Purchasing
Department and the state Division of Purchase and Supply. (Central office use
only.)
(155XX) Insurance Operations: Includes expenditures for general liability insurance,
money
and securities insurance, medical malpractice insurance,
surety bonds, and workmen’s
compensation.
(15510)
General Liability Insurance: Include
expenses for insurance coverage against
the risk of claims for payment of damages imposed by law.
(15520)
Money and Securities Insurance: Include
expenses to cover the physical
taking or loss by dishonesty of money, negotiable
instruments and securities.
(15530)
Payments - State Insurance Trust Fund: Include
expenses for monies and
premiums paid by agencies to the Office of Risk Management for
insurance coverage.
(15540)
Surety Bonds: Include expenses of
surety bond coverage for all state
employees to guarantee the performance of their lawful
obligations. For related
expenses, see 1553.
(15550)
Worker's Compensation: Include
expenses for worker's compensation
coverage to all state employees.
(156XX) Installment Purchases: Include expenditures for computer equipment
installment
purchases, computer software installment purchases, equipment
installment purchases, plant
installment purchases, and property installment purchases. Use
these codes when there is
agreement to purchase an asset in installments and ownership
changes hands at the beginning of
the agreement.
(15640)
Equipment and other Installment Purchases: Include expenditures for
computer equipment installment purchases, computer software installment
purchases,
equipment installment purchases, plant installment purchases,
and property installment
purchases. Use this code when there is agreement to purchase an
asset in installments and
ownership changes hands at the beginning of the agreement.
(15960) Ind. Cost
Recoveries-Aux. Cont. Chgs
(15970) Late Payment
Penalties - Continuous Charges: Include
expenses for charges
assessed by vendors for the late payment of invoices for
continuous charges pursuant to
the Prompt Payment Act.
(15980) Inter-Agency Recovery
- Continuous Charges: Recovery of the
cost of
continuous charges incurred by programs or subprograms for
services provided to other
agencies. (This code may be employed only with the prior
written approval of the
Department of Planning and Budget.)
(15990) Intra-Agency
Recoveries - Continuous Charges: Recovery
of the cost of
continuous charges incurred by programs or subprograms within
the same agency or
agencies under the auspices of a single board or commission.
(This code may be
employed only with the prior written approval of the
Department of Planning and
Budget.)
(15996)
VTF
Recoveries-Cont Chgs
(15997)
Other
Outside Recoveries-Cont Chgs
16000 Current Student Org.
Charges
(16294) Student Orgs Tickets and Admission
(16295) Student Orgs Refunds Payable
(16296) Student Orgs Bad Checks
(16298) Student Orgs Commission
(16400) Alcohol Free Program Funding
17600 Short Course Expenditures
17700 Concert / Theatre – Sound and Lights
22000 CAPITALIZED EQUIPMENT: Includes expenditures for
educational, cultural,
electronic, photographic, medical, laboratory, motorized,
office, specific use, and stationary
equipment costing $2,000 or more. Equipment costing less than
$2,000 should be charged to
the 22XX5 series of account codes found at the end of the
13000 account codes.
(221XX) Computer Hardware and Software: Include expenditures for computing platforms
(mainframes to hand held),
other equipment, and software. Note: code any purchase of service
for equipment and software through a seat management
contract to account code 12050.
(22110)
Desktop Client Computers (microcomputers): Include any stationary desktop
workstation and other peripheral devices, including desktops that
have been provided by the
agency for telecommuters costing $2,000 or more per unit.
Include technologies typically used by
individuals to enhance productivity. Examples include workstation
setups (with all included
components), and “thin clients.” (“Thin client” is defined as a
simple personal computer that is
similar to a dumb terminal. The machine performs very little
processing. Generally, most of the
application processing is done on a network server.) Shared
computer setups like classroom
systems, lab systems, and library systems are also included.
Desktop Systems are stationary
devices installed on a desk or workstation rather than mobile
and highly transportable like a
notebook or laptop.
(22120)
Mobile Client Computers (microcomputers): Include any mobile computer, usually
referred to as a laptop or notebook, which includes laptops
with docking stations and other
peripheral devices costing $2,000 or more per unit. Also
included in this category are handheld
computer devices to include wireless.
(22140)
Mainframe Computers and Components: Include
all components and peripherals up
to a network connection costing $2,000 or more per unit.
Mainframe is an industry term for a
large computer, typically manufactured by a large company
such as IBM for the commercial
applications of Fortune 1000 businesses and other large-scale
computing purposes. Historically, a
mainframe is associated with centralized rather than
distributed computing.
(22150)
Network Servers: Include computers
designated by the manufacturer as servers,
enterprise servers, server blade frames and components, network
storage devices and systems,
Non-Personnel Services
Expenditure Account Codes
Page 35 As
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devices, jukeboxes, etc costing $2,000 or more per unit. In general, a server accepts
requests from network clients and performs single or multiple
functions including file storage and
retrieval, print message controls, application execution, email
and communications.
(22160)
Network Components: Include assets
used in the local area network not reported in
22150
such as routers, switches, hubs, bridges, etc costing $2,000 or more per unit. This also
includes cabling system components when not part of a
state-owned building renovation or
construction project.
(22170)
Other Computer Equipment: Include all
other equipment that cannot be reported in
22110
through 22160 costing $2,000 or more per unit. Examples include printers, kiosks, print
copiers, scanners, add-on peripherals for desktops or
laptops, network interface cards, devices
for reading bar codes, and devices for providing local
and wide area connectivity (e.g.,
modems, codecs). Note: code
handheld wireless devices to 22120.
(22180)
Computer Software Purchases: Include
expenditures for the purchase of
computer application software, utility programs, and operation
system software costing
$50,000
or more per unit. The term
software is a general term that refers to all programs or
instructions that are used to operate computer hardware. Software
causes computer
hardware to perform activities by telling a computer how to
execute functions and tasks.
Include payments to
software vendors for the renewal of software licenses for off-the shelf
applications and utilities. Code contracts for software
development to 12790.
(22181)
Personal Computer Software: Include
expenditures for personal
computer software costing $50,000 or more per unit.
(22182)
Server Software: Include expenditures
for server software costing
$50,000 or more per unit.
(22190)
Development Tools Purchases: Include
expenditures for the purchase of
software development tools costing $2,000 or more per unit. A
development tool is
software specifically used in the development of applications
by technical staff. Examples
of this software are text editors, compliers,
build-automation tools, debuggers, ETL tools,
and data modeling software.
(222XX) Educational and Cultural Equipment: Includes expenditures for all college library
books, used in the Universities libraries, and for
educational, exhibitive, and reference equipment
costing $2,000 or more per unit.
(22210) College Library
Books: Include expenditures for all
college library books,
microfiche, and periodicals purchased for use in University
libraries. Departments
should use account code 13120 for books purchased for use in
the department.
(22220) Educational Equipment: Include expenses for auditorium seating, chalkboards,
classroom furniture, and similar equipment costing $2,000 or
more per unit.
(22222) Educational Equipment – Less Than $2000
(22230)
Exhibit Equipment: Include expenses
for artifacts, artworks, scientific
paraphernalia, and similar museum materials and equipment costing
$2,000 or more per
unit.
(22240)
Reference Equipment: Include expenses
for card catalogs, carrels, library
desks, microfilm readers, and similar reference equipment
costing $2,000 or more per
unit.
(22280)
Educational and Cultural Equipment Improvements: Include expenses for
restorations of and additions or modifications to existing
educational and cultural
equipment which expands capability or capacity, or improves
performance costing $2,000
or more per unit.
(223XX) Electronic and Photographic Equipment: Includes expenditures for electronic,
photographic, and voice and data transmission equipment costing
$2,000 or more.
(22310)
Electronic Equipment: Include
expenses for intercommunication systems,
radar, radios, televisions, and similar electronic
equipment costing $2,000 or more per
unit.
(22311)
Electronic Equipment (CNS Approval): Include
expenses for two-way
radios costing $2,000 or more per unit.
(22320)
Photographic Equipment: Include
expenses for blueprint equipment, cameras,
enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar
photographic equipment costing $2,000 or more per unit.
(22330)
Voice and Data Transmission Equipment: Include
expenses for facsimile
transmitters, switchboards, and similar equipment costing $2,000
or more per unit.
(22331)
Voice and Data Transmission Equipment (CNS Approval): Includes expenses
for telephone equipment costing $2,000 or more per unit.
(22380)
Electronic and Photographic Equipment Improvements: Include expenses for
restorations of and additions or modifications to existing
communications and
photographic equipment which expands capability or capacity, or
improves performance.
Use this code when
equipment improvements cost $2,000 or more per unit.
(224XX) Medical and Laboratory Equipment: Includes expenditures for laboratory and field
equipment and medical and dental equipment costing $2,000 or
more.
(22410)
Laboratory Equipment: Include
expenses for blood gas analyzers, Bunsen
burners, freezing point depression instruments, gas
chromatographs, incubators,
microscopes, spectrophotometers, and similar equipment costing
$2,000 or more per
unit.
(22411)
Laboratory Equipment (EHSS Approval): Include
expenses for
refrigerators, freezers, fume hoods, biological safety cabinets,
radiation survey meters,
laboratory microwave units, centrifuge units, sonicators, kjeldahl units and
lasers
costing $2,000 or more per unit.
(22420)
Medical and Dental Equipment: Include
expenses for anesthesia equipment,
dental equipment, diagnostic apparatus, electrotherapeutic
equipment, examining room
furniture, fracture and orthopedic equipment, hospital and
medical lighting, operating room
equipment, and similar medical and dental equipment costing
$2,000 or more per unit.
(22421)
Medical and Dental Equipment (EHSS Approval): Include expenses for x-ray
equipment and respirators costing $2,000 or more per unit.
(22430)
Field Equipment: Include expenditures
for portable and/or permanent nondisposable
equipment, such as automatic samplers and ambient air/water
meters or
analyzers, designed and purchases primarily for use in
non-laboratory settings costing
$2,000 or
more per unit.
(22480)
Medical and Laboratory Equipment Improvements: Include expenses for
restorations of and additions or modifications to existing medical
and laboratory
equipment which expands capability or capacity, or improves
performance costing
$2,000 or
more per unit.
(225XX) Motorized Equipment: Includes expenditures for agricultural vehicles,
aircraft,
construction equipment, motor vehicles, power repair and
maintenance equipment, and
watercraft costing $2,000 or more per unit.
(22510)
Agricultural Vehicular Equipment: Include
expenses for planting, seeding,
and harvesting devices; silage cutters; threshing
machines; tractors; wagons; and similar
agricultural equipment costing $2,000 or more per unit.
(22520)
Aircraft Equipment: Include expenses
for airplanes, helicopters and similar
aircraft equipment costing $2,000 or more per unit.
(22530) Construction Equipment: Include expenses for air hammers, backhoes,
bulldozers, cranes, graders, portable generators, pumps, and
similar equipment costing
$2,000 or
more per unit.
(22531)
Construction Equipment (EHSS Approval): Include
expenses for
scaffolding costing $2,000 or more per unit.
(22540)
Motor Vehicle Equipment: Include
expenses for automobiles, buses, mopeds,
motorcycles, trucks, and similar equipment costing $2,000 or more
per unit.
(22541)
Motor Vehicle Equipment (EHSS Approval): Include expenses for forklifts,
powered pallet jacks, pallet trucks, and ridger
fork trucks costing $2,000 or more per unit.
(22550)
Power Repair and Maintenance Equipment: Include
expenses for power
hedge clippers, power mowers, power sanders, power saws,
routers, and similar power
repair and maintenance equipment costing $2,000 or more per
unit.
(22560)
Watercraft Equipment: Include
expenses for amphibious craft, boats, diving
bells, rafts, snips, and similar watercraft equipment
costing $2,000 or more per unit.
(22580)
Motorized Equipment Improvements: Include
expenses for restorations of and
additions or modifications to existing vehicular equipment
which expands the capability or
capacity, or improves performance. Use this code for
improvements costing $2,000 or
more per unit.
(226XX) Office Equipment: Includes expenditures for office appurtenances, office
furniture,
office incidentals, and office machines costing $2,000 or
more per unit.
(22610)
Office Appurtenances: Include
expenses for blinds, carpets, draperies, plants,
rugs, shades, wall decorations, and similar office
appurtenances costing $2,000 or more
per unit.
(22620)
Office Furniture: Include expenses
for bookcases, desks, chairs, file cabinets,
lamps, racks, storage cabinets, tables, and similar office
furniture costing $2,000 or more
per unit.
(22630)
Office Incidentals: Include
expenditures for ashtrays, compasses, date stamps,
desk organizers, file boxes, letter openers, rulers,
scissors, staplers, T-squares, and similar
"desk
top" office equipment costing $2,000 or more per unit..
(22640)
Office Machines: Include expenses for
calculators, drafting machines,
photocopying machines, typewriters, and similar equipment costing
$2,000 or more per
unit.
(22649)
Local
Funds – Equipment Internal Loan
(22680)
Office Equipment Improvements: Include
expenses for restorations of and
additions or modifications to existing office equipment which
expands capability or
capacity, or improves performance. Use this code when
improvements costs $2,000 or
more.
(227XX) Specific Use Equipment: Includes expenditures for household, law enforcement,
manufacturing, non-power repair and maintenance, and recreational
equipment costing $2,000 or
more per unit.
(22710)
Household Equipment: Include expenses
for beds, bureaus, chairs, dressers,
heaters, mattresses, refrigerators, stoves, tables, and
similar equipment costing $2,000 or
more per unit.
(22719)
Food Service Equipment: Include
expenses for food service equipment
costing $2,000 or more per unit.
(22720)
Law Enforcement Equipment: Include
expenses for law enforcement
equipment costing $2,000 or more per unit. Use 22770 for
firearms.
(22730)
Manufacturing Equipment: Include
expenditures for drills, lathes,
looms, saws, and similar manufacturing use equipment
costing $2,000 or more
per unit.
(22731)
Manufacturing Equipment (EHSS Approval): Include expenses for
aerial lifts and mechanical power presses costing $2,000 or
more per unit.
(22740)
Non-power Repair & Maint Equipment: Include
expenditures for files,
hammers, manual drills, manual hedge clippers, saws,
screwdrivers, wrenches, and similar
non-power repair and maintenance tools costing $2,000 or more
per unit.
(22750)
Recreational Equipment: Include
expenses for gymnasium, park, playground,
recreational center, and similar apparatus and equipment. Costing $2,000 or more per unit.
(22751)
Sports/Athletic Equipment: Include
expenses for athletic sports
equipment costing $2,000 or more per unit.
(22770)
Firearms Equipment: Include expenses
for firearms such as handguns, rifles,
and shotguns costing more than $2,000. Use 22720 for
expenses such as ammunition or
for ancillary equipment such as holsters, belts, and
cases purchases separately from the
firearm.
(22780)
Specific Use Equipment Improvements: Include
expenses for restorations of and
additions or modifications to existing specific use equipment
which expands capability or
capacity, or improves performance. Use this code for
improvements costing $2,000 or
more per unit.
(228XX) Stationary Equipment: Includes expenditures for built-in equipment,
fixtures, and
mechanical equipment costing $2,000 or more per unit.
(22810)
Built-In Equipment: Include expenses
for benches, laboratory tables,
platforms, shelving, stages, wall cabinets, and similar
built-in equipment normally
included during construction as special stationary features.
Use this code when
equipment costing $2,000 or more per unit.
(22820)
Fixtures: Include expenses for
electrical, heating, lighting, plumbing, and
similar fixtures normally affixed to walls, floors and
ceilings. Use this code when
fixtures costs $2,000 or more per unit.
(22830)
Mechanical Equipment: Include
expenses for air conditioners, boilers,
elevators, switching, and similar mechanical equipment normally
included in a structure
at time of construction. Use this code for equipment
costing $2,000 or more per unit.
(22880)
Stationary Equipment Improvements: Include
expenses for restorations of
and additions or modifications to existing stationary
equipment which expands the
capability or capacity, or improves performance. Use this code
for improvements
costing $2,000 or more per unit.
(22960)
Indirect Cost Recoveries from Auxiliary Programs for Equipment: Include
only the required recovery of indirect costs of equipment
from Auxiliary Enterprise
subprograms costing $2,000 or more per unit.
(22970)
Late Payment Penalties for Equipment: Include
expenses for late charges
assessed by vendors for the late payment of invoices for
invoices for equipment costing
$2,000 or more per unit
pursuant to the Prompt Payment Act .
(22980)
Inter-Agency Recoveries for Equipment: Recovery
of the cost of equipment
costing $2,000 or more per unit incurred by programs or
subprograms for services
provided to other agencies within the same fiscal year.
(22990)
Intra-Agency Recoveries For Equipment: Recovery of the cost of equipment
costing $2,000 or more per unit incurred by programs or
subprograms within the same
agency or agencies under the auspices of a single board or
commission.
(22994)
Equipment
Eliminations
(22996)
VTF
Recoveries-Cont Chgs
(22997)
Other
Outside Recoveries-Cont Chgs
23000 PLANT AND IMPROVEMENTS:
Include expenditures for acquisition of plant
and improvements and construction of plant and
improvements.
(231XX) Acquisition of Plant and Improvements: Includes expenditures for purchase or
condemnation of bridges, buildings, highways, water ports, and
improvements.
(23110)
Acquisition, Bridges: Include
expenses for purchase or condemnation of
bridges, causeways, and tunnels.
(23120)
Acquisition, Buildings: Include
expenses for purchase or condemnation of
buildings, shelters, and towers.
(23130)
Acquisition, Highways: Include
expenses for purchase or condemnation of
alleys, highways, roadways, and streets.
(23140)
Acquisition, Water Ports: Include
expenses for purchase or condemnation of
docks, marinas, piers, ramps, and similar structures.
(232XX) Construction of Plant and Improvements: Include expenditures of construction of
bridges, buildings, highways, and water ports.
(23210)
Construction, Bridges: Include
expenses of private sector contractors for
construction of bridges, causeways, tunnels, and similar
structures. Public sector labor
costs must be encumbered in Personal Services subobjects.
(23220)
Construction, Buildings: Include
expenses of private sector contractors for
construction of buildings, shelters, and towers. Public sector
labor costs must be
encumbered in Personal Services subobject.
(23221) Construction, Parking Relocation Fee
(23230)
Construction, Highways: Include
expenses of private sector contractors for
construction of alleys, highways, roadways, and streets. Public
sector labor costs must be
encumbered in Personal Services subobjects.
(23240)
Construction,
construction of docks, marinas, piers, ramps, and similar
structures. Public sector labor
costs must be encumbered in Personal Services subobjects.
(23270)
Construction, Bridges and Highways Improvements: Include expenses of
private sector contractors for restorations of additions or
modifications to existing bridges
and highways which expand capability or capacity, or
improve performance. Public sector
labor costs must be encumbered in Personal Services subobjects.
(23280)
Construction, Buildings Improvements: Include
expenses of private sector
contractors for restorations of and additions or modifications to
existing buildings,
shelters, and towers which expand capability or capacity, or
improve performance.
Public sector labor costs
must be encumbered in Personal Services subobjects.
(23281)
Construction Stadium Seating
(23960)
Ind. Cost Recoveries-Aux. Plant
(23970)
Late Payment Penalties - Plant and Improvements: Include expenses for
charges assessed by vendors for the late payment of invoices
for plant and improvements
pursuant to the Prompt Payment Act.
(23980)
Inter-Agency Recoveries - Plant and Improvements: Recovery of the cost of
plant and improvements incurred by programs or sub programs
for services provided to
other agencies. (This code may be employed only with the
prior written approval of the
Department
of Planning and Budget.)
(23990)
Intra-Agency Recoveries - Plant and Improvements: Recovery of the cost of
plant and improvements incurred by programs or sub programs
within the same agency or
agencies under the auspices of a single board or commission.
(This code may be employed
only with the prior written approval of the Department of
Planning and Budget.)
(OHxxx) SPECIAL VIRGINIA
TECH ACCOUNT CODES FOR SPONSORED
PROGRAMS USE
(OH120) Indirect Costs –
State Share
(OH130) Indirect Costs – Admin. Share
(OH140) Indirect Costs –
College/Dept Share
(OH150) Indirect Costs –
Capital Share
(OH210)
Institutional Allowances