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.
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.
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 |
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61123
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Contract Faculty
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61123N
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Non Tenure Track Faculty
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61123P
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IPR Payroll
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61124
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Contract Professional
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61125
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Classified Employee
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61126
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|
Graduate Teaching Assistant
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61126A
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GTA Additional Payment
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61127
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Graduate Research Assistant
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61127A
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GRA Additional Payment
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61128
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Contract Administrator
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61130
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Contract Faculty-Summer
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61131
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Classified Employee-Overtime
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61132
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Contract Faculty-Extra Comp
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61140
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Contract Admininstrator-Extra Comp
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61141
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Contract Professional-Extra Comp
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61142
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Classified Employee-Extra Comp
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61165
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Classified Employee-Lump Sum Merit
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61199
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Salaries - General
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61201
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Hourly-Regular
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61202
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Hourly-Overtime
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61223
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Hourly-Classified Employees
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61224
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Hourly-Non Classified Employee
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61225
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Student
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61226
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Student Work Study-Federal
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61227
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Federal Summer Work Study
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61228
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Student Work Study-State
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61299
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Hourly-General
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61308
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Incentives
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61308L
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HB13 Pmt in Lieu of Raise
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Back to Top
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| Benefits |
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61401
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FICA
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61402
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Retirement
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61402A
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Peace Officer Retirement
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61402C
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ORP-Staff TIAA CREF
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61403
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Group Insurance
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61404
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Workers Compensation
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61409
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Medicare Tax
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61410
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State Unemployment Tax
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61411
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Teachers Retirement
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61413
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FERS Retirement
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61414
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CSRS Retirement
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61415
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TIAA-CREF Retirement
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61415A
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TIAA-CREF 1% HB95
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61416
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TRS Option 1
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61417
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OFLT
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61419
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FERS/CSRS Health/Life
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61420
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Thrift Savings Plan
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61422
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Graduate TA/RA Fee Waiver
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61422G
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NR Grad TA/RA Reduced Waiver
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61499
|
|
Benefits-General Term Pool
|
|
61499A
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Benefits-Leave Pool
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Back to Top
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| Sub Awards from MSU |
|
621471
|
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Subcontract Payments-<$25,000
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621472
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|
Subcontract Payments->$25,000
|
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| Contracted Services |
|
62101
|
|
Appraiser Fees
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62102
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|
Consultant & Professional Services
|
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62104
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|
Insurance & Bonds Fixed Costs
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62106
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Laboratory Testing
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62107
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Laundry
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62115
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Photographic Services
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62116
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Medical Services
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62127
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Other Legal Costs
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62132
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Fire Suppression Services
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62134
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|
Honorariums/Speakers
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62135
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|
Consulting Services-Training
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62136
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Information Technology Services
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62143
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Security Protection
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62145
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FM
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OSP Seminar Expenses
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62160
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Employee Background Checks
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62164
|
|
Performance Fees
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62172
|
|
Computer Processing-D of A
|
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62173
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Computer Processing-Non D of A
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62174
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Data Network-D of A
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62182
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Info System Services-Non D of A
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62186
|
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Waste Disposal
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62190
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Printing & Graphics-D of A
|
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62191
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Printing
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62192
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|
Graphic Art Services
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62198
|
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MSU Internal Assessment-Operations
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62199
|
FM
|
Contracted Services-General
|
|
62878
|
FM |
Parking Expense
|
|
62889C
|
|
Internal Assessment-Central
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Back to Top
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| Supplies |
|
62201
|
|
Agricultural Supplies
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62204
|
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Educational Supplies
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62205
|
|
Food Supplies
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62208
|
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Laboratory Supplies
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62208A
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Laboratory Supplies - Animals
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62209
|
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Medical & Hospital Supplies
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62210
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Minor Equipment
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62212
|
|
Photo Reproduction Supplies
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62215
|
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Vehicular Supplies
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62216
|
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Gasoline
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62225
|
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Books & Reference Materials
|
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62229
|
|
Shop Supplies & Tools
|
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62238
|
|
Minor Office Equipment ($1000-4999)
|
|
62241
|
FM |
Minor Office Equipment < $1,000
|
|
62242
|
|
Diesel Fuel
|
|
62243
|
|
Weed Control
|
|
62244
|
|
Chemicals
|
|
62245
|
|
Computer Equipment <$5,000
|
|
62249
|
|
Minor Software <$100,000
|
|
62259
|
|
Kitchen Supplies
|
|
62264
|
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Grocery
|
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62269
|
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Costumes/Scenery/Scripts
|
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62280
|
|
Program Expense
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62281
|
|
Feed Supplement
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|
62283
|
|
Grain
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62285
|
|
Hay
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62286
|
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Marine Supplies
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|
62287
|
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Fertilizer
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|
62290
|
FM
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Consumable Office Supplies
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|
62293
|
|
Publication
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|
62295
|
|
Janitorial Supplies
|
|
62601
|
FM
|
Electricity
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|
62602
|
FM
|
Fuel Oil
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|
62603
|
FM
|
Natural Gas - Non Term Contract
|
|
62604
|
|
Laboratory Gas
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62605
|
|
Water & Sewer
|
|
62606
|
|
Garbage & Trash Removal
|
|
62607
|
|
Propane
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|
62699
|
FM
|
Utilities-General
|
|
62801
|
|
Dues
|
|
62802
|
|
Subscriptions
|
|
62809
|
|
Education Training Costs
|
|
62868A
|
FM |
Human Subjects Payment
|
|
62889E
|
|
E Waste Assessment
|
|
62999
|
FM
|
Goods for Resale-General
|
|
|
Back to Top
|
| 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
|
FM |
Cellular Phones
|
|
62320
|
|
Two Way Video
|
|
62322
|
|
Teleconferences
|
|
62371
|
FM |
Telephone Equipment Non-D of A
|
|
62374
|
FM
|
Internet Services/Non D of A
|
|
62386
|
|
Long Distance-Non D of A
|
|
62399
|
FM
|
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
|
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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
|
FM |
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
|
|
62817A
|
FM |
International Conference Registration fees
|
|
62863
|
|
Relocation-Non taxable
|
|
|
Back to Top
|
| Rent |
|
62504
|
|
Office Equipment-Rent
|
|
62505
|
|
Non Office Equipment-Rent
|
|
62512
|
|
Storage-Rent
|
|
62517
|
|
Leased Equipment
|
|
62528
|
FM |
Rent-Non D of A Buildings
|
|
62528A
|
FM |
Significant Space Lease
|
|
62599
|
FM
|
Rent-General
|
|
| Repair and Maintenance |
|
62701
|
|
Buildings & Grounds
|
|
62704
|
|
Office Equipment
|
|
62706
|
FM
|
Vehicles-Passenger
|
|
627071
|
|
Farm Equipment
|
|
62713
|
|
Laboratory Equipment
|
|
62743
|
|
Multi-user Computer & Terminals
|
|
62750
|
|
Software Maintenance
|
|
62799
|
FM
|
Repairs & Maintenance-General
|
|
| Awards (tuition fees stipends) |
|
62828
|
FM |
Scholarships & Fellowships
|
|
62828B
|
FM |
Scholarships-Books
|
|
62828F
|
FM |
Scholarships Foundation
|
|
62828M
|
FM |
Scholarships Medical
|
|
62828S
|
FM |
Scholarships SAOF
|
|
62828T
|
FM |
Scholarship Travel Award
|
|
| 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
|
|
|
Back to Top
|
| 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 Expenditure through Fac Svc
|
|
| Facilities and Administration (Indirect Costs) |
|
62827M
|
|
Sponsored Programs Indirect Cost
|
|
