Expenditure Account Codes (PDF)


Expenditure Account Codes

   Contracted and Other Services
   Supplies and Materials
   Communications
   Travel
   Rent
   Utilities
   Repair and Maintenance
   Other Expenses
   Goods Purchased for Resale
   Capital
   Recharges

Contracted and Other Services

- Service rendered by others EXCEPT rentals, repairs, and maintenace.

 

62101

APPRAISER FEES – Payments made to a licensed appraiser who is hired for a professional valuation of property owned by the University (ex: artwork or real estate)

62102

CONSULTANT AND PROFESSIONAL SERVICE - Contracts with recognized professionals such as lawyers, doctors, accountants, consultants, independent contractors, athletic officials, concert bands, hired musicians, entertainers, cable TV, etc. - including travel, meals, and lodging for these professionals. Watch for possible non-resident. (For IT related services refer to 62136)

62104

INSURANCE AND BONDS

62106

LABORATORY TESTING – Payments made for laboratory services provided by off-campus organizations.

62107

LAUNDRY – Payments made to launder clothes or linens.

62108

LEGAL FEES & COURT COSTS – Payments made for legal services rendered for the University, primarily by an outside lawyer or law firm.

62113

WARRANT WRITING

62114

PAYROLL SERVICE FEES – Manual check fee charged to departments by Payroll Services

62115

PHOTOGRAPHIC SERVICES – Payments made for photographic services, including the production of prints and slides from exposed film.

62116

MEDICAL SERVICES – Payments made to an external physician or other suppliers or providers of medical or health care services.

62119

DENTISTRY – Payments for dental services performed by external providers

62122

LEGISLATIVE AUDIT - MSU Treasurer’s Office only

62127

OTHER LEGAL SERVICES

62134

HONORARIUMS/SPEAKERS - Speakers who present workshops & lectures – not including their reimbursement of travel, meals, and lodging. Watch for possible non-resident.

62135

CONSULTING SERVICES – TRAINING – Training Payments made to external providers for training purposes.

62136

IT CONSULTING & PROF SERVICES – Information Technology Services Payments made for web design or maintenance to an external provider.

62143

SECURITY PROTECTION – Payments made to provide security service for University buildings and grounds, armored car service or special events.

62145

OSP SEMINAR EXPENSES

62147

OSP SUBCONTRACTS (Budgeting only)

621471

Less than $25,000

621472

More than $25,000

62160

BACKGROUND CHECKS – Payments for background checks conducted on potential employees.

62164

PERFORMANCE FEES – expenditures for concerts and other entertainment functions.

62165

TEMPRORARY SERVICES – Expenditures for short-term personnel services provided on a contractual basis by an outside firm. Such persons are not employees of the University.

62169

CONTRACTS-NON PROFIT – Expenditures for non-profit contracts (i.e. Streamline) including concession payments.

62173

COMPUTER PROCESSING SERVICES - MSU Computing Center Only.

62182

Inactive. Refer to 62743 (computer hardware maintenance) or 62750 (software maintenance)

62186

HAZARDOUS WASTE DISPOSAL – Payment to an outside vendor for disposal of items that are hazardous in nature and/or require specialized services not covered by normal sanitation service provider.

62190

OSP CONTRACTED SERVICES

62191

OFF CAMPUS PRINTERS - Printing expenditures to an external provider

62192

GRAPHIC ARTS SERVICES – Payment to an external provider of graphics (i.e. monograms, embroidery, embossing, nametags)

62198

CAMPUS SERVICES - Services performed by university operations such as Printing Services, Motor Pool, ERL, Facility Services (non-repairs), etc.

62199

GENERAL CONTRACTED SERVICES

Supplies and Materials

62201

AGRICULTURAL SUPPLIES - Seeds, fertilizer, animal feed, and other farm supplies. AES feed supplies not specifically identified elsewhere.

62204

EDUCATIONAL SUPPLIES - Any supplies and materials relating to the education of students.

62205

FOOD SUPPLIES - Bulk food purchases (Food Service, ASMSU Day Care, and Child Dev Center Use Only).

62206

HOUSEKEEPING - (Residence Life Use Only)

62208

LABORATORY SUPPLIES - Supplies used in research.

62208

a LABORATORY SUPPLIES (Animals) - Small animals used in research.

62209

MEDICAL SUPPLIES - Purchased for use -- Not for Resale.

62210

MINOR TOOLS - Tools costing less than $1,000.00.

62212

PHOTOCOPY, PHOTO AND REPRODUCTION SUPPLIES - All photo and reproduction supplies and materials including photocopy, film, videotapes and cassettes. (Not to be confused with printing.)

62213

PROFESSIONAL SUPPLIES

62216

BULK GASOLINE

62221

AMMUNITION

62225

BOOKS and Reference Material - This includes films, filmstrips, prerecorded cassettes and tapes, books, and journals of a relatively permanent nature or used for reference

62227

BUILDING $amp; IMPROVEMENTS - <$25,000 – New building or improvements, total cost <$25,000.

62229

SHOP SUPPLIES - (Facilities Services Only)

62238

MINOR EQUIPMENT - Non-computing equipment ($1000 - $4,999).

62242

DIESEL FUEL

62243

WEED CONTROL

62244

CHEMICALS - Chemicals used for non-academic purposes.

62245

COMPUTER EQUIPMENT - Computing equipment, including peripherals, costing less than $5,000.00.

62249

MINOR SOFTWARE - Costs associated with software purchases that are not capitalized (>$100,000). (For Capital Software purchases refer to 63401

62259

KITCHEN SUPPLIES $amp; UTENSILS - (Residence Life Use Only)

62264

GROCERY

62269

COSTUMES-SCENERY-SCRIPTS

62278

BEVERAGES

62280

PROGRAM EXPENSE

62281

FEED SUPPLEMENT

62283

GRAIN

62285

HAY

62287

FERTILIZER

62290

OFFICE/COMPUTER SUPPLIES - All supplies and materials necessary to operate and maintain an office.

62293

PUBLICATION EXPENSE

62295

CUSTODIAL/CLEANING SUPPLIES

62299

GENERAL SUPPLIES AND MATERIALS - includes uniforms for employees-custodial/security.

62889

E-WASTE ASSESSMENT

Communications

- Cost of transmitting messages.

 

62304

POSTAGE AND MAILING - Including telegram, Federal Express and UPS.

62309

ADVERTISING - Other than recruiting. Include copy of ad

62315

ADVERTISING – Newspaper – other than recruiting. Include copy of ad

62316

EMPLOYMENT ADS – Out-of-State Advertisement. Include copy of ad

62317

EMPLOYMENT ADS – Instate Advertisements. Include copy of ad

62319

CELLULAR PHONES

62320

LONG DISTANCE VIDEO CONFERENCING – Video Conference charges through the Burns Telecommunication Center

62322

TELECONFERENCES

62371

TELEPHONE MONTHLY SERVICE – Non State Provider – Replaces

62370

Monthly service charges, including private line service and usage, equipment, Information/Operator, directory assistance

62374

INTERNET SERVICES

62386

LONG DISTANCE TELEPHONE – Non State Provider Including long distance, credit card calls, telefax, and cellular phone itemized charges.

62399

GENERAL COMMUNICATIONS

623B0

ITSD Voice Services (Used by ITC)

623B1

ITSD Video Services (Used by ITC)

623B2

ITSD Network Services (Used by ITC)

623B3

ITSD Pass-Through NTSB (Used by ITC)

623B4

LONG DISTANCE TELEPHONE – State Provider (ITSD) – (Used by ITC) Including long distance, credit card calls, and telefax

Travel

- Transportation on public conveyances, meals, and lodging per diem, mileage allowances for private cars used by employees (both in-state and out-of-state)

Employee In-State

62401

IN-STATE PERSONAL CAR MILEAGE

62401

IN-STATE PERSONAL CAR MILEAGE

62403

IN-STATE AIRCRAFT RENTAL – When an employee is the pilot (this is not for chartered flights). Also, please check with Safety and Risk Management before making arrangements.

62404

IN-STATE STATE MOTOR POOL (Used by Motor Pool when they bill the department)

62405

IN-STATE TRAVEL – Other

62406

IN-STATE NO RECEIPT LODGING – In-state lodging allowance when a receipt is not obtained when travel is NOT in conjunction with training. Taxable

62407

IN-STATE TAXABLE MEALS – In-state meals claimed for a day trip with no overnight stay

62408

IN-STATE LODGING-STATE EMPLOYEES - Lodging in-state for staff and other state employees.

62409

IN-STATE CAR RENTAL – If the car is rented in state, use this account.

62410

IN-STATE MEALS

62436

IN-STATE NO RECEIPT LODGING - TRAINING – In-state lodging allowance when a receipt is not obtained when travel is due to training. Taxable

Employee Out-of-State

62411

OUT-OF-STATE PERSONAL CAR MILEAGE

62413

OUT-OF STATE AIRCRAFT RENTAL – When an employee is the pilot (not to be used for charted flights) Check with Safety and Risk Management before making arrangements.

62415

OUT-OF-STATE TRAVEL - Other

62416

OUT-OF-STATE NO RECEIPT LODGING – Out-of-state lodging allowance when a receipt is not obtained when travel is NOT due to training. Taxable

62417

OUT-OF-STATE TAXABLE MEALS – Out-of-state meals claimed for a day trip with no overnight stay.

62418

OUT-OF-STATE LODGING

62419

OUT-OF-STATE CAR RENTAL – If the car is rented out of state use this account

62430

OUT-OF-STATE MEALS – When an overnight stay is involved

62446

OUT OF STATE TRAINING OTHER – (Typically used by Athletics)

62447

OUT-OF-STATE NO RECEIPT LODGING - TRAINING – Out-of-state lodging allowance when a receipt is not obtained when travel is due to training. Taxable

Employee Foreign Travel

62426

FOREIGN TRAVEL – out of country travel

Non-Employee Travel

62494

NON-EMPLOYEE TRAVEL – MILEAGE

62495

NON-EMPLOYEE TRAVEL - MEALS

62497

NON-EMPLOYEE IN-STATE LODGING - Lodging in-state for non-staff such as students and athletic teams.

62498

NON-EMPLOYEE TRAVEL - In-state or out-of-state travel for non-staff such as students and athletic teams.

62499

GENERAL TRAVEL (Please use this account code only if nothing above fits)

Rent

- Charges for the use of equipment or use of facilities

 

62504

OFFICE EQUIPMENT RENT - Photocopy machines, calculators, typewriters, furniture, postage meter rent.

62505

OTHER EQUIPMENT RENT - Rent for other non-office equipment.

62512

STORAGE RENT – Rent expense incurred to store equipment

62517

LEASED ITEMS - All leased items that will not become State property.

62528

BUILDING RENT - Rent of rooms or office space

62528

A SIGNIFICANT SPACE LEASE – Rent of rooms or office space greater than $5,000.00.

62599

GENERAL RENT

Utilities

- Charges for utility services

 

62601

ELECTRICITY

62602

HEATING FUEL

62603

NATURAL GAS

62604

LABORATORY GAS

62605

WATER AND SEWER

62606

GARBAGE AND TRASH REMOVAL

62607

PROPANE

Repair and Maintenance

- Labor, material and overhead cost for maintaining facilities, replacement of carpet, drapes, etc. and Facilities Services billing.

 

62701

BUILDING AND GROUNDS REPAIR AND MAINTENANCE - Labor, material and overhead cost for maintaining facilities, replacement of carpet, drapes, etc. and Facility S ervices billing.

62704

EQUIPMENT REPAIRS AND MAINTENANCE - Maintenance contracts and other repairs for copiers, typewriters, calculators and other equipment.

62706

VEHICLE REPAIR AND MAINTENANCE - Repair and maintenance to all State vehicles.

627071

FARM EQUIPMENT REPAIR - AES only

62743

COMPUTER HARDWARE MAINTENANCE - Costs associated with the repair and maintenance of computers, video conferencing, and video system equipment.

62750

SOFTWARE MAINTENANCE - Costs associated with software maintenance contracts including cloud-based services.

62799

GENERAL REPAIR AND MAINTENANCE - (Non IT) - For Computer or Software repairs and maintenance refer to 62743 and 62750

Other Expenses

62801

DUES - Memberships in organizations where MSU is the institutional member and is required to join (excludes all personal memberships).

62802

SUBSCRIPTIONS - Magazines, newspapers, periodicals, directories, technical services. (See 62750 for Software/IT related subscriptions)

62804

AES WATER ASSESSMENTS/TAXES

62809

EDUCATIONAL/TRAINING EXPENSES – Training costs including light refreshments or meals served during seminars, workshops, professional meetings or conferences. Hospitality Form required for food over $30. Participant List required.

62810

RELOCATION - Includes taxable moving expenses for successful position candidates.

62811

AWARDS

62815

RECRUITING –Travel, meals, lodging for position candidates and prospective athletes. Not advertising. (See 62316 and 62317 for advertising). Hospitality Form and Participant List required for food over $30.

62817

REGISTRATION FEES - Conference and meeting registrations.

62824

ENTERTAINMENT - Costs related to University approved entertainment. A Hospitality Approval Form is required, if over $30.00. Receipt documentation should include a list of attendees. Typically not used on OSP funds.

62827M

ADMINISTRATIVE COSTS

628271

Administrative fee for CWS

628272

Administrative fee for library support

628273

Administrative fee for College of Agriculture

62828

SCHOLARSHIPS & FELLOWSHIPS – Stipends, scholarships, etc.

62828F

SCHOLARSHIPS - Foundationfor Athletics Students only, all others use 62828

62828M

SCHOLARSHIPS – Medical for Athletics Students only, all others use 62828

62828S

SCHOLARSHIPS – SOAF for Athletics Students only, all others use 62828

62828T

SCHOLARSHIPS – Travel

62841

ROYALTY DISTRIBUTIONS

62842

ATHLETIC GAME GUARANTEES

62851

CREDIT CARD MERCHANT FEES

62853

PUBLIC RELATIONS EXPENSE

62868

PARTICIPANT SUPPORT – Typically used only with OSP indices – Must have been specifically budgeted in the Grant. Please use codes below

62868C

PARTICIPANT SUPPORT – Contracted Services - Services listed under participant support. Used ONLY with OSP Indices – Must have been specifically budgeted in the Grant (excluding salary & benefits). Requires Hospitality Approval Form for food over $30.00

62868M

PARTICIPANT SUPPORT – Miscellaneous - Used ONLY with OSP Indices – Must have been specifically budgeted in the Grant (excluding salary & benefits). Requires Hospitality Approval Form for food over $30.00

62868S

PARTICIPANT SUPPORT – Scholarship - Used ONLY with OSP Indices – Must have been specifically budgeted in the Grant (excluding salary & benefits).

62868T

PARTICIPANT SUPPORT – Travel - Travel listed under participant support. Used ONLY with OSP Indices – Must have been specifically budgeted in the Grant (excluding salary & benefits).

62869

ATHLETIC TRAINING TABLE

62886

PURCHASING CARD DEFAULT - Balance MUST be zero.

62889

ADMIN ASSESSMENT FEE - Fee assessed on designated accounts.

62899

OTHER Expenses

Goods Purchased for Resale

62917

MERCHANDISE DISCOUNT - RLUFS Only.

62999

GOODS PURCHASED FOR RESALE - To be used by revenue producing centers ONLY when a product is purchased, inventoried and then resold. Includes Student Health Service purchases for resale

Capital

63106

COMPUTER/TERMINALS – Over $5,000.

63125

LIBRARY BOOKS - Library books and reference material with a life expectancy greater than one year. Reserved for use by the Library

63199

EQUIPMENT - New equipment which is of a non-consumable nature; has an estimated life expectancy of more than one year; and cost equal to or greater than $5,000.00. (Includes shipping, handling & installation costs)

63299

LIVESTOCK - Includes the cost of horses, cattle, sheep, goats, swine, poultry and other live nonexpendable animals.

63401

SOFTWARE – Costs associated with computer software purchases of $100,000 or more (Including initial charges for software setup and implementation). All non-capitalized software purchases refer to

62249

 

64101

LAND - Includes the purchases of land, new landscaping, mineral rights or land easements.

64299

BUILDING - Including the contract price of structures housing people, animals, equipment or material, additions and new carpeting or drapery (where they have not been previously installed or permanently attached).

69301

CAPITAL LEASES-PRINCIPAL - Principal portion of lease payments on items which will become State property.

69302

CAPITAL LEASES-INTEREST - Interest portion of lease payments on items which will become State property.

Recharges

61998

RECHARGES-PERSONAL SERVICES - Approved University recharges paid for Personal Services. (Often used with revenue code 53350)

62881

RECHARGE - Personal Services.

62882

RECHARGE - Operating Expenses. (Often used with revenue code 53350)

62883

RECHARGE – Equipment. (Often used with revenue code 53350)

62998

RECHARGES-OPERATING EXPENSE - Approved University recharges paid for Operations. (For cost of goods sold.) (Often used with revenue code 53734)