Accounting

Effective Date: 07/01/01


Appendix Statement 2: Expenditure Object Code Listing


For Budget	Dept. Expend.	
Only		Use Only	Title


Class	Major	Minor	E.C.U.
_________________________________________________________________________________________________

1000 - 1999

1000				Personnel Compensation
	1100				EPA Non-Teaching
		*1110	1110			EPA Regular Salaries
			1116			Grad. Asst. Wages
		*1120	1120			EPA Overtime Payments
		*1130				EPA Premium Payments
		*1140	1140			EPA Employees on Loan
		1150	1150			EPA Severance Wages
	1200				SPA Employees Salaries
		*1210	1210			SPA Regular Salaries
		*1220	1220			SPA Overtime Salaries
		*1230				SPA Premium Payments
			1231			SPA Holiday Premium Payments
			1232			SPA Shift Premium Payments
			1239			SPA Other Premium Payments
		*1240	1240			SPA Employees on Loan
		1250	1250			SPA Severance Wages
		*1270	1270			SPA Longevity Payments
		*1280	1280			SPA Salary Reserves
	1300				EPA Teaching Salaries
		*1310	1310			EPA Academic Salaries
			1315			Summer Salaries
			1316			Grad. Asst. Wages
		*1340	1340			EPA Teachers on Loan
		*1350	1350			EPA Severance Wages
		*1380				EPA Salary Reserves
			1381			Regular Salaries
			1382			Teaching Salaries
	*1400				Temporary Employee Wages
		1410	1410			Non-Student Regular Wage
			1411			Contract Employee Per IRS
		1420	1420			Non-Student Overtime Payments
		1430				Non-Student Premium Pay
			1431				Holiday
			1432				Shift
			1433				Other
		1450	1450			Student Regular Wage
			1455			Student Wages Subj. to FICA
		1460	1460			Student Overtime Payments
		1470				Student Premium Payments
			1471				Holiday
			1472				Shift
			1473				Other
	*1500				Special Personnel Payments
		1510	1510			Employee Suggestion System Awards
		1530	1530			Employee Moving Expenses
		1540	1540			Tort Claims
		1550	1550			Unemployment Compensation
		1560				Worker's Compensation
			1561			Medical Benefits
			1562			Medical Equipment
			1563			Temporary Disability
			1565			Permanent Disability
			1567			Death Benefits
		1570	1570			Retirement  Supplements
		1580				Disability Benefits
			1581				Short Term
			1582				Extended Short Term
		1590				Other Personnel Payments
			1591				Educational Assistance Program - Taxable
			1592				Employee Recognition Awards
			1593				Taxable Employee Expense Reimbursement
			1599				Change in Accrued Vacation
	1700		1700		Board Member Compensation
	1800				Staff Benefits
		1810	1810			Social Security
		1820	1820			State Retirement
		1830	1830			Medical Insurance
	 	1840	1840			Disability Insurance
		1870	1870			TIAA Optional Retirement
		1880	1880			Law Officers Retirement
		1890	1890			Other Staff Benefits
	*1900				Contracted Services
		1910	1910			Legal Fees
			1911				Accounting/Auditing Fees
			1912				Investment Managers' Fee
		1920				Consultant Fees
			1921				ITCS Support
			1922				Engineering
			1923				Administration
		1930	1930			Medical Fees
			1934				Laboratory Consult Expense
			1935				Laboratory Consult Contra Exp
			1936				FPC Patient Service Expense
			1937				FPC Patient Service Contra Exp
			1939				Medical Fees-Hospital
		1940	1940			Employee on Loan Payments
		1950	1950			Honorariums
		1960	1960			Expert Witness Fees
		1970	1970			Academic Inst/Res Service
		1990	1990			Other Contracted Services
			1991				Trainee Tuition & Fees
			1992				Other Trainee Costs
			1993				Concessions
			1994				Patient Fees
			1995				Sub-Contracts
			1996				Admin Serv Agency
			1997				Collection Costs
			1998				Collection Costs-Rev Dept
			1999				Stipends

2000 - 2999

*2000				Supplies and Materials
	2100				Household Supplies
			2110			Janitorial/Cleaning
			2130			Clothing and Uniforms
	2200		2200		Food Products
	2300		2300		Educational Supplies
			2301				CHSC Ed Supplies Offset
			2302				CM Ed Supplies Expense Refund
			2303				CM Ed Supplies Expense Refund
			2304				CM Ed Supplies Expense Refund
			2305				Tools/Ani Equip Main
			2306				Cleaning Sup/Ani Car
			2307				CM Ed Supplies Expense Refund
			2309				Educational Supplies-Admin
			2310				Surgery Supplies
			2311				Anesthetic Supplies
			2312				Surgical Instruments
			2313				CM Ed Supplies Expense Refund
			2314				Clinical Laboratory
			2315				Anatomic Path Lab
			2320				Inter Library Loan
			2321				Medication & Treatment
			2322				Vaccines
			2325				Lab Supplies
			2329				Sentinel Anim Purchases
			2330				Animal Purchases
			2331				Feed & Bed
			2332				Animal Care Supplies
			2340				Protective Apparel
			2350				Medical Supplies
			2360				Books
	2400		2400			Repair Supplies
			2401				Building Maintenance Supplies
			2402				Electrical Maintenance Supplies
			2403				Mechanical Maintenance Supplies
			2404				Agricultural Supplies
			2405				Plumbing Maintenance Supplies
			2410				Computer Repairs
			2420				Animal Care Eq
			2430				Building Repair
			2440				Surgery Equipment
			2450				Clin or Path Lab Eq
	 2500					Motor Vehicle Supplies
			2511				Gasoline
			2520				Other
	2600		2600			Office Supplies
			2601				GIK-Pirate Club
	2700		2700			Purchases for Resale
			2710				Returns and Allowances
			2750				Adjustment
			2790				Discounts
	2900					Other Supplies
			2910				Drugs/Pharmaceuticals
			2920				Non-Educ Agri/Animal Supplies
			2930				Non-Educ Scientific Supplies
			2990				Non-Educ Misc Supplies
			2991				Athletic Supplies & Equip
			2992				Other Expenses-Pirate Club
			2993				Miscellaneous
			2994				Other Exp-Athletic by Pirate Club

3000 - 3999

3000				Current Services
	*3100	*3100				Travel
			3111				In-State Transportation-Air
			3112				In-State Transportation-Ground
			3113				In-State Transportation-Other
			3114				In-State Subsistence-Lodging
			3115				In-State Subsistence-Meals
			3116				In-State Other Travel Exp(Tip/Ph)
			3118				Courtesy Cars-Pirate Club
			3119				In State Registration Fees
 			3121				Out-of-State Transportation-Air
			3122				Out-of-State Transportation-Grd
			3123				Out-of-State Transportation-Other
			3124				Out-of-State Subsistence-Lodging
			3125				Out-of State Subsistence-Meals
			3126				Out-of-State Oth Trav Exp(Tip/Ph)
  			3129				Out-of-State Registration Fees
			3131				Out-of-Country Transportation-Air
			3132				Out-of-Country Transportation-Grd
			3133				Out-of-Country Transportation-Oth
			3134				Out-of-Country Subsistence-Lodg
			3135				Out-of-Country Subsistence-Meals
			3136				Out-of-Country Oth Trav Exp(Tips)
 			3139				Out-of-Country Registration Fees
			3141		      	Board/Non-empl Trav-Trans-Air
			3142				Board/Non-empl Trav-Tran-Grd
			3143				Board/Non-empl Trav-Tran-Oth
			3144				Board/Non-empl Trav-Lodging
			3145				Board/Non-empl Travel-Meals
			3146				Board/Non-empl Oth Trav Exp
			3149				Board/Non-empl Trav-Registration
			3161				In-State Transp-Air-Recruiting
			3162				In-State Transp-Ground-Recruiting
			3163				In-State Transp-Other-Recruiting
			3164				In-State Subsis-Lodging-Recruiting
			3165				In-State Subsis-Meals-Recruiting
			3166				In-State Subsis-Other-Recruiting
	*3200					Communications
		3210	3210				Telephone Services
			3220				Telecommunications  Services  			3230				Telephone/Cable Services
			3240				Cellular Telephone Services
		3250	3250				Postage
	*3300					Utilities
			3310				Electrical Service
			3320				Natural Gas/Propane
			3330				Water & Sewer
			3340				Fuel Oil
			3370				Chemicals & Additives
			3380				Steam
	*3400		3400			Printing and Binding
			3401				GIK-Pirate Club
			3402				Purple Report
			3450				ECU Report
	*3500					Repairs and Maintenance
			3510				Buildings
			3520				Other Equipment
			3530				Motor Vehicles
			3540				Computer Equipment
			3590				Other Structures
			3591				Other (Including Furniture)
	*3600		3600			Freight and Express
			3602				Freight In
	3700		3700		Advertising
			3701			GIK-Pirate Club
			3702			GIK-Athletics by Pirate Club
			3710			Promotions
			3711			Promotions-GIK-Pirate Club
			3720			Entertainment
			3721			Entertainment-Recruiting/GIK
			3722			Entertainment-Tickets
	3800		3800		Data Processing
	3900				Other Current Services
			3901			Patient Care
			3902			Blood Donors
			3903			Gunflint Kennel
			3904			Rodent Serology
			3905			Monkey Serology
			3906			Histology Services
			3907			Other Lab Services
			3910			Overage & Shortage
			3920			Educ. Assistance Program-Nontaxable
			3929			Other Employee Educ. Expenses
			3930			Moving Expenses
			3940			Service Agreements-Food Services
			3941			Service Agreements-Laundry Services
			3942			Service Agreements-Lab. Services
			3943			Service Agreements-Janitorial Services
			3944			Ser. Agree.-Waste Removal/Recycling
			3945			Service Agreements-Security Services
			3946			Service Agreements-Pest Control Ser.
			3947			Service Agreements-Lawn & Ground 
			3949			Service Agreements-Other
			3950			Collection Costs/Inderdeptmental Exp.
			3967			Service Chg.-Sale of Surplus Property
			3990			Other Current Services
			3991			Other Current Services-Taxes
			3992			Other Current Services-Athletics
			3993			Telefund Callers Incentive Pay
			3994			Annuity Payments to Beneficiaries
			3995			Bank Charges
			3996			Acknowledge & Recognition

4000 - 4999

*4000				Fixed Charges
	4100				Rental of Real Property
			4110			Rental of Real Property-Land
			4120			Rental of Real Property-Buildings
			4121			Financial Serv-Reade
			4122			Human Resources-Reade
			4123			Facilities Serv-4th St.
			4130			Environmental Cost
			4190			Rental of Real Property-Oth Facilities
	4200		4200		Rental of EDP Equipment
			4250			Capital Lease-EDP Equipment
	4300				Rental of Other Equipment
			4310			Motor Vehicles
			4320			Communications
			4330			General Office
			4340			Furniture & Furnishings
			4390			Other
			4391			Costumes
	4400				Maintenance Contracts
			4410			EDP Equipment
			4420			Software
			4490			Other Equipment
	4500				Insurance and Bonding
			4510			Malpractice Insurance
			4520			Insurance-Motor Vehicle
			4521			Insurance-Motor Vehicle-Pirate Club
			4530			Insurance-Liability
			4540			Bonding
			4550			Insurance-Property
			4590			Insurance-Other
	4800		4800		Indirect (Overhead) Costs
			4810			Administrative Expense
	4900				Other Fixed Charges
			4910			Membership Dues
			4920			Nonlibrary Subscriptions
			4990			Other

5000 - 5999

*5000				Capital Outlay (Budgetary use only)
	5100				Office Equipment
			5110			Furn & Furnishings < $5000
			5150			Furn & Furnishings > $5000
			5111			Office Equip < $5000
			5151			Office Equip > $5000
			5152			Office Equip-GIK-Pirate Club
	5200				EDP Equipment 
			5210			EDP Equip < $5000
			5250			EDP Equip > $5000
			5211			Computer Software < $5000
			5251			Computer Software > $5000
	5300				Educational Equipment
			5310			Class/Lib Furn & Furnish < $5000
			5350			Class/Lib Furn & Furnish > $5000
			5311			Scientific/Medical/Lab < $5000
			5351			Scientific/Medical/Lab > $5000
			5312			Engineering/Drafting < $5000
			5352			Engineering/Drafting > $5000
			5319			Other Instructional < $5000
			5359			Other Instructional > $5000
	5400				Motor Vehicles
			5410			Autos,Trucks & Buses > $5000
			5450			Autos, Trucks & Buses > $5000
			5411			Aircraft < $5000
			5451			Aircraft > $5000
			5412			Boats < $5000
			5452			Boats > $5000
			5413			Trailers < $5000
			5453			Trailers > $5000
			5419			Other < $5000
			5459			Other > $5000
	5500			 	Other Equipment
			5510			Athletic < $5000
			5550		   	Athletic > $5000
			5511			Agricultural (Non Educ) < $5000
			5551			Agricultural (Non Educ) > $5000
			5512			Dietary < $5000
			5552			Dietary > $5000
			5513			Communications < $5000
			5553			Communications > $5000
			5514			Custody & Security < $5000
			5554			Custody & Security > $5000
			5519			Other < $5000
			5559			Other > $5000
	5600				Library Books and Journals
			5610			Library Books
			5611				Standing Orders-Books
			5612				Confirmation Orders-Books
			5614				Replacements
			5620			Journals
			5621				S/S General
			5625				Standing Order Subscriptions
			5630			Backfiles
			5640			Microfilm
			5650			Materials Preservation
			5660			Audio Visuals
			5661				Audio Visuals-Confirmation
			5662				Computer Assisted Instruction
			5670			Out of Print
 	5700				Land
			5750			Acquisition Costs
			5751				Legal and Recording Fees
			5752				Appraisal Fees
	5800				Buildings-Contingency Reserve
			5801				Legal Fees and Advertising
			5802				Costs Incurred/Construction Bonds
			5803				Testing and Boring
			5804				Construction Site Survey
			5805				Project Inspection Fees
			5809				Miscellaneous Costs
			5810			Planning Expenses
			5820			Design Contracts
			5830			General Contracts
			5831				Electrical Contracts
			5832				Plumbing Contracts
			5833				Mechanical Contracts
			5834				HVAC Contracts
			5835				Refrigeration Contracts
			5836				Elevator Contracts
			5837				Sprinkler Contracts
			5838				Masonry Contracts
			5839				Roofing Contracts
			5840			Asbestos Removal Contracts
			5850			Landscaping Contracts
			5851				Erosion Control Contracts
			5852				Grading, Filling & Clearing Contr
			5860			Telecommunications Contracts
			5890			Acquisition Costs
			5891				Legal and Recording Fees
			5892				Appraisal Fees
	5900				Other Structures-Contingency Reserve
			5901				Legal Fees and Advertising
			5902				Costs Incurred/Construction Bonds
			5903				Testing and Boring
			5904				Construction Site Survey
			5905				Project Inspection Fees
			5909				Miscellaneous Costs
			5910			Planning Expenses
			5920			Design Contracts
			5930			General Contracts
			5931				Electrical Contracts
			5932				Plumbing Contracts
			5933				Mechanical Contracts
			5934				HVAC Contracts
			5935				Refrigeration Contracts
			5936				Elevator Contracts
			5937				Sprinkler Contracts
			5938				Masonry Contracts
			5939				Roofing Contracts
			5940			Asbestos Removal Contracts
			5950			Landscaping Contracts
			5951				Erosion Control Contracts
			5952				Grading/Clearing Contracts

6000 - 6999

6000				Aids and Grants
	6500				Educational Awards
		6510	*6510			Appropriated Grants
		6520	*6520			Minority Presence Grant
		6530	6530			Nursing Emergency Financial Aid
			6550			Teachers Scholarships
			6560			Medical & Dental Grants
			6570			Traineeships
			6580			Incentive Scholarships
			6585			Incentive Sch. for Native Americans
			6590			Other
			6591				Pell Grants
			6592				SEOG Grants
			6593				Athletic Grants
			6900		Other Aids and Grants
			6910			Teaching Awards
			6911				Distributions to ECU
			6912				Distributions To Pirate Club
			6913				Distributions to Alumni Assoc

7000 - 7999

7000				Debt Service
	7100		7100		Bond Principal
	7200		7200		Bond Interest
	7300		7300		Note Principal
	7400		7400		Note Interest
	7500				Indebtedness Fees
			7510			Fiscal Agent Fees
			7520			Bond Issue Costs
			7530			Pmts to Refunded Debt Escrow Agent
	7600				Other Principal
			7610			Capital Lease Principal
			7620			Other Principal
	7700				Other Interest
			7710			Capital Lease Interest
			7720			Other Interest
	7900				Other Debt Service
			7910			Principal
			7920			Interest
			7930			Fiscal Agent/Other Fees

8000 - 8999

8000				Transfers and Reserves
	8100				Intra-Entity Tran-Out
			8102			PBS TRF to Dean
			8103			Contr/Misc TRF to Admin
			8104			Patient Coll Allocat
			8105			PBS TRF to Admin
			8106			Other Transfers to D
			8107			Other Transfers FR A
			8108			Inter-Dept TRF Out
			8109			Intra TRF Out
		8110	*8110		Overhead Transfer General Inst Support
			8111			Admin Fees TRF Foundation
			8112			Custodial Fees TRF Foundation
			8115			Indirect Cost TRF Interdepartmental
		8120	*8120		Overhead TFR-Continuing Obligations
		8130	*8130		Overhead TFR-Non-Recurring Obligations
		8140	*8140		Debt Service Transfer
			8141			Rev Bond-Principle
			8142			Rev Bond-Interest
			8143			Reserve for Replacement
		8150	*8150		Work-Study Transfers
		8160	*8160		Loan Program Transfers
			8170		Other Financial Aid Transfers
			8191			Budget Flexibility
			8192			Deferred Obligation
			8210		OH Rec Trf to General Administration
			8220		Nonrecurring Interinstitutional Trf
			8230		Continuing Interinstitutional Trf
			8290		Other Interinstitutional Transfers
			8294			FICA Transfer to OSC
			8297			DCAP Transfer to OSC 
	8300			Nonsalary Reserves (Budgetary use only)
			8327			Reserve-M&O Minges Coliseum
			8328			Reserve-M&O Joyner Library
			8361			Reserve-Budget Flexibility
	8400			Other Intra-Transfers
			8411			Mandatory Intra-inst Trf-Unrestricted
			8412			Mandatory Intra-inst Trf-Proprietory
			8413			Mandatory Intra-inst Trf-Restricted
			8414			Mandatory Intra-inst Trf-Loan
			8415			Mandatory Intra-inst Trf-Endowment
			8416			Mand Intra-inst Trf-Unexpended Plant
			8417			Mandatory Intra-inst Trf-Debt Service
			8451			Nonmand Intra-inst Trf-Unrestricted
			8452			Nonmand Intra-inst Trf-Propietory
			8453			Nonmand Intra-inst Trf-Restricted
			8454			Nonmand Intra-inst Trf-Loan
			8455			Nonmand Intra-inst Trf-Endowment
			8456			Nonmand Intra-inst Trf-Unexpe Plant
			8457			Nonmand Intra-inst Trf-Debt Service
	8500		8500	Petty Cash Funds & Redeposits
	8700		8700	Receivables Written Off
			8701			Bad Debt Expense-Regular
			8702			Bad Debt Expense-Collect
			8703			P&I Write Off-Direct
			8704			P&I Write Off-Defense
			8705			P&I Write Off-Death
			8706			P&I Write Off- Mil Ser
			8707			Other Costs-Bankrupt
			8708			P&I Write Off-Disability
			8709			P&I Defaulted Loans
			8710		Obsolete Inventory E
			8711			P&I Write Off-Hostili
			8712			P&I Write Off-Peace C
			8713			P&I Write Off-Law Enf
			8714			P&I Write Off-Nursing
			8715			P&I Write Off-High Ri
			8716			P&I Write Off-Teacher
	8900		8900	Refund to Grantors
			8952			Plant Fund Deduction
			8953			Depreciation
			8990		Oth Nonoper Exp (Budgetary use only)
			8993			Realized Loss on Sale of Investments