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

61199

 

Salaries - General

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

61299

 

Hourly-General

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

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

62145

FM

OSP Seminar Expenses

62160

 

Employee Background Checks

62164

 

Performance Fees

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

FM

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

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

FM

Utilities-General

62801

 

Dues

62802

 

Subscriptions

62809

 

Education Training Costs

62868A

 

Human Subjects Payment

62889E

 

E Waste Assessment

62999

FM

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

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

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

FM

Rent-General

Repair and  Maintenance

62701

 

Buildings & Grounds

62704

 

Office Equipment

62706

FM

Vehicles-Passenger

627071

 

Farm Equipment

62743

 

Multi-user Computer & Terminals

62750

 

Software Maintenance

62799

FM

Repairs & Maintenance-General

Awards (tuition fees stipends)

62828

 

Scholarships & Fellowships

62828B

 

Scholarships-Books

62828F

 

Scholarships Foundation

62828M

 

Scholarships Medical

62828S

 

Scholarships SAOF

62828T

 

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

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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 Expenditure through Fac Svc

Facilities and Administration (Indirect Costs)

62827M

 

Sponsored Programs Indirect Cost