If you feel you have a grant budget item or a grant expenditure that is not represented by the options below, please contact your OSP Fiscal Manager for assistance.

The following list is intended as a resource tool for budget preparation and other budget and expenditure related tasks on Sponsored Research funding. These cost principles are provided under the guidelines of the Uniform Guidance 2 CFR 200.

Any account codes marked with (FM) require Sponsor approval and will need to be reviewed and approved by your Fiscal Manager.

Shortcuts to Main Categories

Salaries
  61123   Contract Faculty
  61123N   Non Tenure Track Faculty
  61124   Contract Professional
  61125   Classified Employee
  61126   Graduate Teaching Assistant
  61126A   GTA Additional Payment
  61127   Graduate Research Assistant
  61127A   GRA Additional Payment
  61128   Contract Administrator
  61130   Contract Faculty-Summer
  61131   Classified Employee-Overtime
  61132   Contract Faculty-Extra Comp
  61140   Contract Admininstrator-Extra Comp
  61141   Contract Professional-Extra Comp
  61142   Classified Employee-Extra Comp
  61165   Classified Employee-Lump Sum Merit
  61201   Hourly-Regular
  61202   Hourly-Overtime
  61223   Hourly-Classified Employees
  61224   Hourly-Non Classified Employee
  61225   Student
  61226   Student Work Study-Federal
  61227   Federal Summer Work Study
  61228   Student Work Study-State
  61308   Incentives
  61308L   HB13 Pmt in Lieu of Raise

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Benefits
  61401   FICA
  61402   Retirement
  61402A   Peace Officer Retirement
  61402C   ORP-Staff TIAA CREF
  61403   Group Insurance
  61404   Workers Compensation
  61409   Medicare Tax
  61410   State Unemployment Tax
  61411   Teachers Retirement
  61413   FERS Retirement
  61414   CSRS Retirement
  61415   TIAA-CREF Retirement
  61415A   TIAA-CREF 1% HB95
  61416   TRS Option 1
  61417   OFLT
  61419   FERS/CSRS Health/Life
  61420   Thrift Savings Plan
  61422   Graduate TA/RA Fee Waiver
  61422G   NR Grad TA/RA Reduced Waiver
  61499   Benefits-General Term Pool

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Sub Awards from MSU
  621471   Subcontract Payments-<$25,000
  621472   Subcontract Payments->$25,000
Contracted Services 
  62101   Appraiser Fees
  62102   Consultant & Professional Services
  62104   Insurance & Bonds Fixed Costs
  62104A   Insurance & Bonds Non Fixed Costs
  62106   Laboratory Testing
  62107   Laundry
  62115   Photographic Services
  62116   Medical Services
  62127   Other Legal Costs
  62132   Fire Suppression Services
  62134   Honorariums/Speakers
  62135   Consulting Services-Training
  62136   Information Technology Services
  62143   Security Protection
  62144   Networking Services-D of A
  62145 FM OSP Seminar Expenses
  62160   Employee Background Checks
  62164   Performance Fees
  62165   Temporary Services
  62172   Computer Processing-D of A
  62173   Computer Processing-Non D of A
  62174   Data Network-D of A
  62182   Info System Services-Non D of A
  62186   Waste Disposal
  62190   Printing & Graphics-D of A
  62191   Printing
  62192   Graphic Art Services
  62198   MSU Internal Assessment-Operations
  62199   Contracted Services-General
  62878   Parking Expense
  62889C   Internal Assessment-Central

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Supplies 
  62201   Agricultural Supplies
  62204   Educational Supplies
  62205   Food Supplies
  62208   Laboratory Supplies
  62208A   Laboratory Supplies - Animals
  62209   Medical & Hospital Supplies
  62210   Minor Equipment
  62212   Photo Reproduction Supplies
  62215   Vehicular Supplies
  62216   Gasoline
  62225   Books & Reference Materials
  62229   Shop Supplies & Tools
  62238   Minor Office Equipment ($1000-4999)
  62242   Diesel Fuel
  62243   Weed Control
  62244   Chemicals
  62245   Computer Equipment <$5,000
  62249   Minor Software <$100,000
  62259   Kitchen Supplies
  62264   Grocery
  62269   Costumes/Scenery/Scripts
  62280   Program Expense
  62281   Feed Supplement
  62283   Grain
  62285   Hay
  62286   Marine Supplies
  62287   Fertilizer
  62290 FM Office Supplies
  62293   Publication
  62295   Janitorial Supplies
  62299   General Supplies
  62601 FM Electricity
  62602 FM Fuel Oil
  62603 FM Natural Gas - Non Term Contract
  62604   Laboratory Gas
  62605   Water & Sewer
  62606   Garbage & Trash Removal
  62607   Propane
  62699   Utilities-General
  62801   Dues
  62802   Subscriptions
  62809   Education Training Costs
  62868A   Human Subjects Payment
  62889E   E Waste Assessment
  62999   Goods for Resale-General

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Communication 
  61311   Communication Device Allowance
  62304   Postage & Mailing
  62305   United Parcel Service Charges
  62309 FM Local Advertising-Non Recruitment
  62315 FM Advertising-Newspaper Non Recruit
  62316   Employment Ads-Out of State
  62317   Employment Ads-In State
  62319   Cellular Phones
  62320   Two Way Video
  62322   Teleconferences
  62371   Telephone Equipment Non-D of A
  62374 FM Internet Services/Non D of A
  62386   Long Distance-Non D of A
  62399   Communications-General
  623B0   ITSD Voice Services
  623B1   ITSD Video Services
  623B2   ITSD Network Services
  623B3   ITSD Pass-Through NTSB
  623B4   ITSD Long Distance
Travel (For tax status contact OSP)
  62401   In-State personal Car Mileage
  62403   In-State Aircraft Rental
  62404   In-State State Motor Pool
  62405   In State Travel-Other
  62406   In-State No Receipt Lodging
  62407   In State Meals-Non Overnight
  62408   In-State Lodging
  62409   In-State Car Rental
  62410   In-State Meals Overnight
  62411   Out of State Personal Car Mlge
  62413   Out of State Aircraft Rental
  62415   Out of State Travel-Other
  62416   Out-of-State No Receipt Lodging
  62417   Out of State Meals
  62418   Out of State Lodging
  62419   Out of State Car Rental
  62426   Foreign Travel
  62430   Out of State Meals Overnight
  62436   In-State No Receipt Lodg-Training
  62447   Out-of-State No Rcpt Lodg-Training
  62494   Non-Employee Travel Mileage
  62495   Non-Employee Travel Meals
  62497   Non-Employee In State Lodging
  62498   Non-Employee Travel
  62810   Relocation-Taxable
  62815 FM Recruiting
  62817   Meetings & Conference Costs
  62863   Relocation-Non taxable

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Rent  
  62504   Office Equipment-Rent
  62505   Non Office Equipment-Rent
  62512   Storage-Rent
  62517   Leased Equipment
  62528   Rent-Non D of A Buildings
  62528A   Significant Space Lease
  62599   Rent-General
Repair and  Maintenance
  62701   Buildings and Grounds
  62704   Office Equipment
  62706 FM Vehicles - Passenger (Mntn)
  627071   Farm Equipment
  62743   Multi-user Computer & Terminals
  62750   Software Maintenance
  62799   General - Repairs & Mntn
Awards (tuition fees stipends)
  62828   Scholarships and Fellowships
  62828B   Scholarships-Books
  62828F   Scholarships - Foundation
  62828M   Scholarships - Medical
  62828S   Scholarships - SOAF
  62828T   Scholarships - Travel
Participant Support
  62868 FM Participant Support Costs
  62868C FM Participant Support Contracted Svc
  62868M FM Participant Support Miscellaneous
  62868S FM Participant Support Scholarship
  62868T FM Participant Support Travel

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Capital Equipment
  63106 FM Multi-user Computers & Terminals
  63199 FM Equipment-General 
  63299 FM Livestock-General
  63401 FM Multi-user Software >$100,000
  64299 FM Capital Outlay-General
Major Renovations
  68820   Capital Expenditures through Facilities Services
Facilities and Administration (Indirect Costs)
  62827M   Sponsored Programs Indirect Cost