Effective Date: 07/01/01
For Budget Dept. Expend. Only Use Only Title Class Major Minor E.C.U. _________________________________________________________________________________________________
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 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 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 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 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 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 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 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