Expenditure Account Codes

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)

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)

INSURANCE AND BONDS

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

LAUNDRY – Payments made to launder clothes or linens.

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

WARRANT WRITING

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

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

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

DENTISTRY – Payments for dental services performed by external providers

LEGISLATIVE AUDIT - MSU Treasurer’s Office only

OTHER LEGAL SERVICES

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

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

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

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

OSP SEMINAR EXPENSES

OSP SUBCONTRACTS (Budgeting only)

Less than $25,000

More than $25,000

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

PERFORMANCE FEES – expenditures for concerts and other entertainment functions.

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.

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

COMPUTER PROCESSING SERVICES - MSU Computing Center Only.

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

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.

OSP CONTRACTED SERVICES

OFF CAMPUS PRINTERS - Printing expenditures to an external provider

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

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

GENERAL CONTRACTED SERVICES

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

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

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

HOUSEKEEPING - (Residence Life Use Only)

LABORATORY SUPPLIES - Supplies used in research.

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

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

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

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

PROFESSIONAL SUPPLIES

BULK GASOLINE

AMMUNITION

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

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

SHOP SUPPLIES - (Facilities Services Only)

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

DIESEL FUEL

WEED CONTROL

CHEMICALS - Chemicals used for non-academic purposes.

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

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

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

GROCERY

COSTUMES-SCENERY-SCRIPTS

BEVERAGES

PROGRAM EXPENSE

FEED SUPPLEMENT

GRAIN

HAY

FERTILIZER

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

PUBLICATION EXPENSE

CUSTODIAL/CLEANING SUPPLIES

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

HUMAN SUBJECT PAYMENTS

E-WASTE ASSESSMENT

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

ADVERTISING - Other than recruiting. Include copy of ad

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

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

EMPLOYMENT ADS – Instate Advertisements. Include copy of ad

CELLULAR PHONES

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

TELECONFERENCES

TELEPHONE MONTHLY SERVICE – Non State Provider – Replaces

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

INTERNET SERVICES

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

GENERAL COMMUNICATIONS

ITSD Voice Services (Used by ITC)

ITSD Video Services (Used by ITC)

ITSD Network Services (Used by ITC)

ITSD Pass-Through NTSB (Used by ITC)

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

IN-STATE PERSONAL CAR MILEAGE

IN-STATE PERSONAL CAR MILEAGE

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.

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

IN-STATE TRAVEL – Other

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

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

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

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

IN-STATE MEALS

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

OUT-OF-STATE PERSONAL CAR MILEAGE

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.

OUT-OF-STATE TRAVEL - Other

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

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

OUT-OF-STATE LODGING

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

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

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

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

FOREIGN TRAVEL – out of country travel

NON-EMPLOYEE TRAVEL – MILEAGE

NON-EMPLOYEE TRAVEL - MEALS

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

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

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

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

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

STORAGE RENT – Rent expense incurred to store equipment

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

BUILDING RENT - Rent of rooms or office space

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

GENERAL RENT

ELECTRICITY

HEATING FUEL

NATURAL GAS

LABORATORY GAS

WATER AND SEWER

GARBAGE AND TRASH REMOVAL

PROPANE

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

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

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

FARM EQUIPMENT REPAIR - AES only

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

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

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

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

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

AES WATER ASSESSMENTS/TAXES

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.

RELOCATION - Includes taxable moving expenses for successful position candidates.

AWARDS

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.

REGISTRATION FEES - Conference and meeting registrations.

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.

ADMINISTRATIVE COSTS

Administrative fee for CWS

Administrative fee for library support

Administrative fee for College of Agriculture

SCHOLARSHIPS & FELLOWSHIPS – Stipends, scholarships, etc.

SCHOLARSHIPS - Foundationfor Athletics Students only, all others use 62828

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

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

SCHOLARSHIPS – Travel

ROYALTY DISTRIBUTIONS

ATHLETIC GAME GUARANTEES

CREDIT CARD MERCHANT FEES

PUBLIC RELATIONS EXPENSE

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

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

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

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

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

ATHLETIC TRAINING TABLE

PURCHASING CARD DEFAULT - Balance MUST be zero.

ADMIN ASSESSMENT FEE - Fee assessed on designated accounts.

OTHER Expenses

MERCHANDISE DISCOUNT - RLUFS Only.

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

COMPUTER/TERMINALS – Over $5,000.

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

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)

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

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

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

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).

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

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

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

RECHARGE - Personal Services.

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

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

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