For Budget Dept. & Report Expend. Use Only Use Only Definition _________________________________________________________________________________________________
1000 Personnel Compensation: This object class is used by the Accounting Department to summarize all payments to full-time and part-time employees (including fringe benefits) and independent contractors. 1100 EPA Non-Teaching Salaries 1110 1110 EPA Regular Salaries: This minor object applies to the base pay of EPA Non-Teaching employees who are filling authorized non- teaching positions and are exempt from the provisions of the State Personnel Act. 1116 EPA Graduate Assistant Wages: This subsidiary object includes graduate assistants working in administrative positions. 1120 1120 EPA Overtime Payments: This minor object includes payments to EPA employees who are filling an authorized non-teaching position and are exempt from the provisions of the State Personnel Act. These employees, subject to the State Wage-Hour Policy, are compensated for working in excess of a standard workweek. 1130 1130 EPA Premium Payments: This minor object includes payments for holiday premium pay (1131), shift premium pay (1132), and other premium pay (1139) to employees who are filling an authorized non teaching position, and are subject to the State Wage-Hour Policy. 1140 1140 EPA Employees on Loan: This minor object applies to payments to EPA employees who are filling an authorized non-teaching position and are exempt from the provisions of the State Personnel Act. These employees are paid for services rendered to other state agencies for which the parent agency will receive reimbursements. The salary supplements are paid in addition to base salaries where the payment is for work performed outside the employee's regular work schedule for a borrowing state agency. A prior agreement must be made between E.C.U. and the borrowing agency in order to pay the employee for such services. 1150 1150 EPA Severance Wages: This minor object includes severance salary continuation payments, as authorized by North Carolina General statute 143-27.2, to full-time and part-time permanent and temporary employees occupying authorized nonteaching positions exempt from the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and constituent institutions of the University not inconsistent with the cited statute. 1200 SPA Employee Salaries 1210 1210 SPA Regular Salaries: This minor object applies to the base salary payments of full- time and part-time employees who occupy authorized positions subject to the State Personnel Act. 1220 1220 SPA Overtime Payments: This minor object includes payments to full time and part-time SPA employees who are filling an authorized position subject to the State Personnel Act. These employees are compensated for working time in excess of a standard workweek, subject to the State Wage Hour Policy. 1230 1230 SPA Premium Payments: This minor object includes payments for holiday premium pay (1231), shift premium pay (1232), and other premium pay (1239) to full-time and part- time permanent employees occupying authorized positions subject to the State Personnel Act. 1240 1240 SPA Employees on Loan: This minor object includes payments to SPA employees for services rendered to other state agencies for which the parent agency will receive reimbursement. This code applies to salary supplements which are paid in addition to base salaries where the payment is for work performed outside the employee's regular work schedule for a borrowing state agency. A prior agreement must be made between E.C.U. and the borrowing agency in order to pay the employee for such services. 1250 1250 SPA Severance Wages: This minor object includes severance salary continuation payments, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in Section 5 of the Personnel Manual published by the Office of State Personnel. 1270 1270 SPA Longevity Payments: This minor object includes the special, lump sum annual payments to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act for qualifying, long-term aggregate service as employees of the State of North Carolina. 1280 1280 SPA Salary Reserves: This minor object is used for retaining employee compensation reserves for automatic and merit salary increments for SPA employees. 1300 EPA Teaching Salaries 1310 1310 EPA Academic Salaries: This minor object includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. 1315 Summer Salaries: This subsidiary object includes summer session salaries. 1316 Graduate Assistant Wages: This subsidiary object includes wages for graduate assistants. 1340 1340 EPA Teachers on Loan: This minor object includes the salary payments to employees occupying budgeted teaching positions exempt from the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This object is used only when compensating employees subject to the state-wide policy on dual employment. 1350 1350 EPA Severance Wages: This minor object includes severance salary continuation payments, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from the State Personnel Act. Eligibility and determination of benefits are subject to personnel policies of the UNC Board of Governors and constituent institutions of the University not inconsistent with the cited statute. 1380 EPA Salary Reserves: This minor object is used for retaining employee compensation reserves for salary increases for EPA employees. Regular Salaries (1381); Teaching Salaries (1382) 1400 Temporary Employee Wages: This major object includes the hourly-rated wages and other payments for personal services of temporary employees. 1410 1410 Non-Student Regular Wage: This minor object includes payments to temporary non- student employees rendering services in non- teaching positions which are paid on an hourly basis for actual hours worked. 1420 1420 Nonstudent Overtime Payments: This minor object includes over-time payments to temporary nonstudent employees for personal services in nonteaching positions as compensation for working in excess of a standard work-week subject to the State wage-hour policy. 1430 1430 Nonstudent Premium Payments: This minor object includes payments of holiday premium pay (1431), shift premium pay (1432), and other premium pay (1433) to temporary nonstudent employees in nonteaching positions. 1450 1450 Student Regular Wage: This minor object includes payments to E.C.U. students temporarily employed in non-teaching positions paid at an hourly rate. Students actually enrolled and attending classes during the time of employment must be paid from this source. Exceptions are teaching and research assistants who are paid at a semester or academic rate chargeable to the appropriate 1100 or 1300 object category. 1455 Student Wages Subject to FICA: Same as above but for summer wages and student is not enrolled. 1460 1460 Student Overtime Payments: This minor object includes overtime payments to temporary student- employees for personal services in nonteaching positions as compensation for working in excess of a standard work-week subject to the State wage-hour policy. 1470 1470 Student Premium Payments: This minor object includes payments for holiday premium pay (1471), shift premium pay (1472), and other premium pay (1473) to temporary student-employees in nonteaching positions. 1510 1510 Employee Suggestion System Awards: This minor object includes costs of meritorious service awards bestowed on employees for suggesting ways to improve operations and services of governmental functions and to improve employee morale. Responsibility for program administration resides with the Department of Administration. This award was established in 1975 by North Carolina General Statute 143-340 (1). Program regulations are described in the Suggestion System Policy Manual published by the North Carolina Department of Administration. 1530 1530 Employee Moving Expenses: This minor object includes costs of moving employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the Budget Manual published by the Office of State Budget and Management. 1540 1540 Tort Claims: This minor object includes payments for tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statute 143-291. 1550 1550 Unemployment Compensation: This minor object includes payments by the University to the State Employment Security Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of the University. 1560 1560 Workers Compensation Benefits: This minor object includes payments by the University of workers' compensation benefits to employees (or to third parties on behalf of employees) who suffer disability (or death) from covered accidents or occupational diseases arising out of or in the course of employment. The State's self-insured program is administered by the North Carolina Industrial Commission in the Department of Commerce, and benefits (or claims) are paid in accordance with North Carolina General Statutes Chapter 97. 1561 Workers Compensation Medical Benefits: This subsidiary object includes payments under the workers' compensation program for medical, surgical, hospital, nursing, and rehabilitation services, medicines and medical travel, and medical supplies. 1563 Workers Compensation Temporary Disability: This subsidiary object includes payments under the workers' compensation program to compensate temporarily disabled employees for lost worktime. 1565 Workers Compensation Permanent Disability: This subsidiary object includes payments to employees under the workers' compensation program for disfigurements and permanent disabilities in accordance with ratings assigned at the conclusion of a healing period. 1567 Workers Compensation Death Benefits: This subsidiary object includes payments under the workers' compensation program to surviving spouses and/or dependent children of deceased employees and of allowances for funeral expenses. 1570 1570 Retirement Supplements: This minor object includes monthly payments of special separation allowances to retired law enforcement officers who qualify for basic service retirement under provisions of the North Carolina General Statutes pertaining to retirement of law enforcement officers. These payments are authorized by North Carolina General Statute 143 166.41, effective July 1, 1984, and applicable policies and procedures (if any), and shall cease at the end of the month following a retiree's attainment of age 62. 1580 1580 Disability Benefits: This minor object includes payments of disability benefits to employees in accordance with the Disability Income Plan of North Carolina, created, effective January 1, 1988, by North Carolina General Statutes Chapter 135, Article 6. This plan replaces provision for disability retirement under the Teachers' and State Employees' Retirement System and replaces benefits provided under the State's Disability Salary Continuation Plan. The plan is designed to provide disability income prior to retirement for eligible teachers and state employees who become permanently or temporarily disabled for performance of their duties, to encourage disabled teachers and state employees to seek gainful employment after rehabilitation, and to permit teachers and state employees to accrue retirement and ancillary benefits prior to eligibility for retirement. Short Term (1581); Extended Short Term (1582) 1590 1590 Other Personnel Payments: This minor object includes special personnel payments to employees when such payments are not identified by minor objects 1510 through 1580. It includes cash awards to employees in recognition of achievements (e.g., cash awards to faculty for recognition as outstanding teachers), and taxable payments to employees in the Educational Assistance Program. See object 3900 Other Current Services for reference to nontaxable payments in the Educational Assistance Program. 1591 Educational Assistance Program: This subsidiary object includes Educational Assistance Program payments to or on behalf of employees and which are taxable as income to employees under provisions of Internal Revenue Code Section 127. These payments are subject to withholding of federal income taxes and social security taxes and to matching by employers of social security tax paid by employees. Also, these payments and withholdings are reportable to employees and the Internal Revenue Service on form W-2 Statement of Income Tax Withheld on Wages. Information about this program is provided in the Office of State Personnel Personnel Manual, Section 10, pages 8 through 14. Nontaxable payments in this program should be charged to 3900 Other Current Services. 1599 Unclassified Personnel Payments: This subsidiary object includes special personnel payments to or for employees not identified by minor objects 1510 through 1580 or subsidiary object 1591. It includes cash awards to employees in recognition of achievements. 1700 1700 Board Member Compensation: This major object includes the payment for personal services to members of the institution's governing board. This object excludes reimbursements for travel expenses; these reimbursements are included in major object 3100. 1800 Staff Benefits 1810 1810 Social Security: This minor object includes the institution's share of social security (FICA) costs based on the amount of qualifying salaries and wages paid to applicable employees. 1820 1820 State Retirement: This minor object includes the institution's share of state retirement plan costs based on the amount of salaries paid to applicable employees. 1830 1830 Medical Insurance: This minor object includes the institution's costs of medical insurance which provides medical and hospital indemnification for qualifying employees. 1840 1840 Disability Insurance: This minor object includes the institution's costs of disability and salary continuation plans providing indemnity for qualifying employees. 1870 1870 TIAA Optional Retirement: This minor object includes the institution's share of TIAA optional retirement costs based on the amount of salaries paid to applicable employees. 1880 1880 Law Officers' Retirement: This minor object includes the institution's share of payments to the Law Enforcement Officers' Benefit and Retirement Fund based on the amount of salaries paid to applicable employees. 1890 1890 Staff Benefits Reserves: This minor object is used for retaining budgeted reserves for employee staff benefits. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement. 1900 Contracted Services: This major object includes the payments to independent contractors, external organizations, and others for professional and consultative personal services engaged on a contractual basis. 1910 1910 Legal and Accounting Fees: This minor object includes the professional fees paid to attorneys and accountants for legal and accounting services rendered to the institution. 1920 1920 Consultant Fees: This minor object includes the fees paid to professional specialists for consultative services provided to the institution. 1930 1930 Medical Fees: This minor object includes the professional fees paid to hospitals, medical doctors, dentists, nurses, etc. for medical services rendered on behalf of the institution. 1940 1940 Employee on Loan Payments: This minor object includes the payments to other state government agencies for professional services of borrowed employees subject to the statewide policy on dual employment. 1950 1950 Honorariums: This minor object includes the payments to professional persons for services rendered when custom or propriety forbid the setting of fees. 1960 1960 Expert Witness Fees: This minor object includes the payments to professional specialists for services as expert witnesses in legal and regulatory proceedings. 1970 1970 Academic Inst/Res Service: This minor object includes non-payroll payments for instructional and research services performed by individuals who are not State employees. 1990 1990 Other Contracted Services: This minor object includes non-payroll payments, or fees, to independent contractors, external organizations, and others for professional and consultative personal services engaged on a contractual basis, and not identified by minor objects numbered 1910 through 1960. It includes the costs of contracted secretarial, clerical, instructional, and research services provided by non-employees and critic teachers.
2000 Supplies and Materials: This object class includes the payments for supplies, materials, and commodities consumable within a time period of one year or less, consumed by physical units, or whose use results in a significant impairment of their physical condition or appearance. It includes all articles or substances in a natural prefabricated or manufactured state used for current operating purposes, processed in construction or manufacturing operations, or constituting an integral part of finished output. 2100 2100 Household Supplies: This major object includes the payments for cleaning, custodial, and janitorial supplies, materials, and utensils. Also, it includes the costs of clothing, wearing apparel, uniforms furnished to employees, bedding, and sewing supplies and materials. Janitorial/Cleaning (2110); Clothing and Uniforms (2130) 2200 2200 Food Products: This major object includes the payments for raw and processed foods and food products, beverages, and condiments to be consumed by humans. It includes the foods purchased for infirmary patients. The costs of food purchased for resale is provided in major object number 2700. 2300 2300 Educational Supplies: This major object includes the payments for supplies and materials used in classroom or laboratory for instructional, research, and examination purposes. When used in educational and research endeavors, such supplies and materials include chemicals, films, slides, tapes, and transparencies. It includes the cost of scientific, medical, hospital, infirmary, and laboratory supplies and materials. The costs of agricultural supplies and materials in the form of feed, seed, fertilizer, insecticide, fodder, and forage are included when their use is for instructional or research purposes. 2400 2400 Repair Supplies: This major object includes the payments for supplies and materials normally used by an institutional service shop in the construction, maintenance, and repair of institutional facilities, and movable and immovable furniture and equipment. It includes the costs of carpentry (2401), electrical (2402), mechanical (2403), plumbing (2405), and structural supplies and materials. Also, it includes agricultural supplies and materials (2404) when their use is for the maintenance of institutional grounds. Computer Repairs (2410) 2500 2500 Motor Vehicle Supplies: This major object includes the payments for supplies and materials normally used in the operation, maintenance, and repair of state-owned motor vehicles. It includes the costs of fuels, oils, lubricants, fluids, tires, batteries, etc. and minor accessories. Gasoline (2511); Other (2520) 2600 2600 Office Supplies: This major object includes the payments for supplies and materials normally used by staff personnel in the operations of institutional offices and in the performance of clerical duties. It includes the costs of readily expendable items, such as paper, pencils, folders, and ink, and also the costs of minor equipment items, such as scissors, staplers, and ashtrays, requiring an expenditure of less than $250. Also, it includes the cost of institutional forms, letterheads, envelopes, checks, library cards, duplication supplies, and publications not added to library collections. 2700 2700 Purchases for Resale: This major object includes the payments for goods and services to be sold or rented by institutional operations, including the costs of books, food, stores, tickets, and other appropriate items. 2900 Other Supplies: This major object includes the payments for supplies and materials not identified by major objects number 2100 through 2700. It includes the costs of electronic data processing supplies and materials, films, and tapes not used for educational purposes and tools.
3000 Current Services: This object class includes the payments for services provided to the institution which assist in performance and achievement of institutional programs, and in the operation, repair, and maintenance of institutional facilities. It excludes contracted services classified under major object number 1900. 3100 Travel: This major object includes the payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and the University of North Carolina. Travel expenses include transportation expenses, subsistence expenses, and other travel expenses. ECU departments are not authorized to use this expenditure object. 3110 In-State Travel: This minor object includes the payments for travel expenses associated with trip destinations located within the boundaries of the State of North Carolina. ECU departments are not authorized to use this expenditure object. 3111- 3113 In-State Transportation: This subsidiary object includes the costs of proceeding from one place to another place while in travel status. The destination of the trip must be located within the boundaries of the State of North Carolina. Transportation expenses include automobile allowances, airplane, train, bus, taxicab, limousine, subway, and streetcar fares, rental car and motor pool charges, and parking and toll fees. Taxicab gratuities are also included. Air (3111); Ground (3112); Other (3113) 3114 - 3115 In-State Subsistence: This subsidiary object includes the costs of obtaining basic provisions in the form of food and shelter while in travel status. The destination of the trip must be located within the boundaries of the State of North Carolina. Subsistence expenses include the costs of breakfast, lunch, dinner, and lodging, and per diem allowances. Food costs include gratuities. Lodging (3114); Meals (3115) 3116 - 3119 In-State Other Travel Expense: This subsidiary object includes costs incurred while in travel status for services and/or goods other than for transportation and subsistence. The destination of the trip must be located within the boundaries of the State of North Carolina. Other travel expenses include costs of registrations, miscellaneous telephone charges and supplies, baggage handling gratuities, and other appropriate items. Other (3116); Registration (3119) 3120 Out-of-State Travel: This minor object includes the payments for travel expenses associated with trip destinations located outside the boundaries of the State of North Carolina. ECU departments are not authorized to use this expenditure object. 3121 - 3123 Out-of-State Transportation: This subsidiary object includes the costs of proceeding from one place to another place while in travel status. The destination of the trip must be located outside the boundaries of the State of North Carolina. Transportation expenses include automobile allowances, airplane, train, bus, taxicab, limousine, subway, and streetcar fares, rental car and motor pool charges, and parking and toll fees. Taxicab gratuities are also included. Air (3121); Ground (3122); Other (3123) 3124 - 3125 Out-of-State Subsistence: This subsidiary object includes the costs of obtaining basic provisions in the form of food and shelter while in travel status. The destination of the trip must be located outside the boundaries of the State of North Carolina. Subsistence expenses include the costs of breakfast, lunch, dinner, and lodging, and per diem allowances. Food costs include gratuities. Lodging (3124); Meals (3125) 3126 - 3129 Out-of-State Other Travel: This subsidiary object includes costs incurred while in travel status for services and/or goods other than for transportation and subsistence. The destination of the trip must be located outside the boundaries of the State of North Carolina. Other travel expenses include costs of registrations, miscellaneous telephone charges and supplies, baggage handling gratuities, and other appropriate items. Other (3126); Registration (3129) 3130 Foreign Travel 3131 - 3133 Foreign Transportation: This subsidiary object includes the costs of proceeding from one place to another place while in travel status. The destination of the trip must be located outside the boundaries of the United States. Transportation expenses include automobile allowances, airplane, train, bus, taxicab, limousine, subway, and streetcar fares, rental car and motor pool charges, and parking and toll fees. Taxicab gratuities are also included. Air (3131); Ground (3132); Other (3133) 3134 - 3135 Foreign Subsistence: This subsidiary object includes the costs of obtaining basic provisions in the form of food and shelter while in travel status. The destination of the trip must be located outside the boundaries of the United States. Subsistence expenses include the costs of breakfast, lunch, dinner, and lodging, and per diem allowances. Food costs include gratuities. Lodging (3134); Meals (3135) 3136 - 3139 Foreign Other Travel: This subsidiary object includes costs incurred while in travel status for services and/or goods other than for transportation and subsistence. The destination of the trip must be located outside the boundaries of the United States. Other travel expenses include costs of registrations, miscellaneous telephone charges and supplies, baggage handling gratuities, and other appropriate items. Other (3136); Registration (3139) 3140 3141 - 3149 Board/Non-Employee Travel 3160 3161 - 3169 In-State Travel-Recruiting 3200 Communication: This major object includes the payments for transmitting verbal or written messages, correspondence, data, and information. It includes the costs of telephone services, telegrams, postage, messenger and courier services, and Post Office box rental. 3210 Telecommunications: This minor object includes the cost of telephone local and toll service and telegrams. 3250 Postage: This minor object includes cost of purchasing postage. It also includes the cost of messenger and courier service and post office box rental. 3300 Utilities: This major object includes the payments for utility services, exclusive of telephone services, and includes the costs of electricity (3310), water (3330), natural gas (3320), propane gas (3320), diesel fuel (3340), fuel oil (3340), coal, heat, light, and power. It excludes the costs of fuel and oils used in the operation of motor vehicles. 3400 3400 Printing and Binding: This major object includes the payments for printing, production, reproduction, and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies, and intra-institutional divisions. It includes the cost of non-library book repair materials, purchased duplication services, and type-setting services. 3500 Repairs and Maintenance: This major object includes the payments for contractual services, including both labor and materials, to repair, maintain, overhaul, rebuild, renew, and restore institutional facilities and resources, roads, walks, and drives, excluding those specific projects identified in capital improvement budgets. Repairs are corrective and restorative following wear and deterioration of an asset. The contractual services may be performed by commercial firms, state agencies, and intra-institutional divisions. Buildings (3510); Other Equipment (3520); Motor Vehicles (3530); Computer Equipment (3540); Other Structures (3590); Other (3591) 3600 3600 Freight and Express: This major object includes the payments for services to transport, move, or deliver objects, materials, or resources owned or used by the institution. The objects are moved from within the institution. It excludes the costs incurred when objects, materials, and resources are originally acquired; these initial transportation costs are added to the objects' costs. 3700 3700 Advertising: This major object includes the payments for advertisements and announcements. It includes the cost of legal notices and legal advertisements. 3800 3800 Data Processing: This major object includes the payments for electronic or automatic data processing services rendered for an institution by commercial firms, state agencies, and intra-institutional divisions. The processed data can be related to academic, administrative, financial, scientific, statistical, or engineering activities. It includes the costs of computer printouts, such as the printing of address labels and financial reports, and the grading of examinations. Also, it includes the fixed amount of annually budgeted monetary support for the Triangle Universities Computation Center as provided by North Carolina State University at Raleigh and the University of North Carolina at Chapel Hill. 3900 3900 Other Current Services: This major object includes the payments for contracted services not identified by major objects numbered 3100 through 3800. It includes the costs of moving expense reimbursements to employees as authorized by State Budget Manual No. 5.18, information, credit, and account collection services, periodical clipping services, janitorial and garbage removal services, boiler inspection services, pest control and water treatment services, employee education, and contracted food services. (See listing for specific detailed accounts)
4000 Fixed Charges: This object class includes the payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi-annual, or annual periods. The charges are for a fixed sum or a fixed sum plus charges for use of the property, supported by contracts or agreements and of a continuing nature. 4100 4100 Rental of Real Property: This major object includes the payments for lease or rental of realty. It includes the costs of renting land, buildings, offices, conference rooms, convention halls, auditoriums, residences, mobile trailers, roadways, and sidewalks. 4200 4200 Rental of EDP Equipment: This major object includes the payments for the limited-term use, or right to possession and use, of electronic or automatic data processing equipment. It includes the costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software, and time sharing. 4300 4300 Rental of Other Equipment: This major object includes the payments for the limited- term use, or right to possession and use, of equipment not classified as electronic data processing equipment. It includes the costs of leasing postage meter machines, typewriters, calculators, adding machines, reproduction equipment, duplication equipment, and motor vehicles. 4400 4400 Maintenance Contracts: This major object includes the payments for limited-term service and maintenance contracts covering equipment owned or leased by the institution. It includes the cost of servicing and maintaining adding machines, calculators, typewriters, duplication equipment, and other business machines, elevators, air conditioners, boilers, audiovisual equipment, etc. 4500 4500 Insurance and Bonding: This major object includes the payments for premiums relating to insurance and bonding. It includes the costs of fire and extended coverage insurance, casualty insurance, automobile liability insurance, public liability insurance, and fidelity bonding or institutional employees. It excludes the costs of workmen's compensation insurance premiums; these premiums are included in minor object number 1860. 4800 4800 Indirect (Overhead) Costs: This major object is used only with indirect (overhead) costs charged to contracts and grants according to existing reimbursement agreements with contract and grant agencies or entities. 4900 4900 Other Fixed Charges: This major object includes the payments for fixed charges and other expenses not separately identified by other major objects. It includes the cost of institutional (non-library) subscriptions, and institutional membership dues and fees.
5000 Capital Outlay: This object class includes the payments for acquiring legal ownership to equipment, including the related inbound transportation and installation charges. For definitional purposes, equipment possesses the following characteristics; it is not consumable or expendable; it is movable, even though sometimes attached to other objects or buildings; it has an expected useful life of longer than one year; its cost is at least $500; and its use does not create a readily observable physical impairment or deterioration. Also, this object class includes the payments to acquire legal ownership to real property, to construct additions to land and buildings, and to equip and furnish buildings with equipment, furniture, furnishings, machinery, and component systems. This object class includes all expenditures for tangible resources which are subsequently subject to Fixed Asset controls. Also, it includes library books and journals and artistic creations. 5100 5100 Office Equipment: This major object includes the payments for purchasing chairs, desks, tables, cabinets, file cabinets, typewriters, adding machines, bookkeeping machines, calculators, duplicating machines, bookshelves, and other equipment, furniture, and furnishings used in offices, reception areas, lobbies, conference rooms, seminar rooms, and similar areas. 5200 5200 EDP Equipment: This major object includes the payments for purchasing automatic or electronic data processing equipment, and includes the cost of central processing units, working storage, control units, peripheral equipment, terminals, and software. Also, it includes the costs of specialized cabinets, racks, and furnishings not usable in non-data processing activities. 5300 5300 Educational Equipment: This major object includes the payments for purchasing educational, scientific, medical, laboratory, and classroom equipment and furniture for use in instructional, research, and examination endeavors. It includes the costs of specialized library furnishings, recording studio equipment, audiovisual equipment, surgical equipment, and x-ray equipment. Also, it includes the costs of agricultural equipment when its use is for instructional or research purposes. 5400 5400 Motor Vehicles: This major object includes the payments for purchasing motor vehicles and other self-propelled, motorized equipment suitable for general use by the institution. It includes the costs of automobiles, trucks, motor boats, motorized campers, motorcycles, motor scooters, airplanes, and other motor vehicles and self- propelled, motorized equipment suitable for general use. 5500 5500 Other Equipment: This major object includes the costs of specialized, motorized equipment, unsuited for general use by the institution, such as construction and maintenance equipment, which are not appropriate for inclusion in major object 5400, and the costs of other equipment, furnishings, and furniture not identified by major objects 5100 through 5300. Also, it includes the payments for purchasing agricultural equipment when its use is for the maintenance of institutional grounds. It includes the costs of air conditioners, athletic equipment, fire fighting equipment, forklifts, furnaces, house trailers, lawn movers, storage sheds, and others. 5600 5600 Library Books & Journals: This major object includes the payments to acquire additions to library and learning resource collections, and includes the costs of books, magazines, newspapers, manuals, journals, manuscripts, musical scores, musical recordings, photographs, maps, films, tapes, records, microforms, and other literary and artistic objects, materials, and creations, It includes the costs of binding library periodicals, journals, pamphlets, and paperback books. It excludes the cost of these objects if purchased for resale. 5700 5700 Land: This major object includes the payments to acquire legal ownership or title to real property in the name of the State or the institution. This major object is applicable only with capital improvement budgets. 5800 5800 Buildings: This major object includes the payments for construction, purchase, additions, alterations, enlargements, expansions, extensions, improvements, modifications, remodeling, renovations, and upgrading of buildings and other roofed and walled structures. Structural change projects should enhance the value of a building, or increase its utility, or lengthen its useful life. It includes the costs of affixed or non-movable component systems in buildings (both initial installations and replacement units), such as electrical, air conditioning, plumbing, communication, heating, and transportation systems. It excludes the costs of initially equipping and furnishing buildings, with non- affixed equipment, furniture, furnishings, and machinery; these costs should be included in appropriate equipment accounts, major objects numbered 5100, 5200, 5300, and 5500. This major object is normally associated with capital improvement budgets, but can be used in operating budgets when the total cost of a qualifying completed project is at least $1,000 and less than $50,000. Project costs of $50,000 or more are chargeable to this major object in a capital improvements budget. Projects which cost less than $1,000 are to be treated as acquisitions of 5500 Other Equip (when construction or purchase occur) or as "3500 Repairs and Maintenance" (when the various above cited structural changes occur). All charges to this account are subject to capitalization as fixed assets. 5900 5900 Other Capital Outlay: This major object includes the payments for non equipment capital outlays not identified by major objects numbered 5600, 5700 and 5800. It includes the costs of highways, roads, bridges, parking lots, sidewalks, road signs, building markers, landscaping, sewage systems, television transmission towers, other towers, tanks, wells, fences, water mains and hydrants, and other qualifying items. This major object is normally associated with capital improvement budgets, but can be used in operating budgets when the total cost of a qualifying completed project is less than $50,000. Project costs of $50,000 or more are chargeable to this major object in a capital improvement budget. All charges to this account are subject to capitalization as fixed assets.
6000 Aids and Grants: This object class includes the payments of financial aid monies to various authorized recipients. These payments can be in the form of contracts, grants, subsidies, state aid, or allocations. 6500 Educational Awards 6510 6510 Appropriate Grants: This minor object includes the payments of student financial assistance to North Carolina residents on the basis of financial needs and limited to the amount of tuition charged during the period for which the grant is provided. These grants originated in the approved budget effective July 1, 1961 coincident with a tuition rate increase are supported exclusively by State appropriation, and have been variously referenced as "non-service scholarships", "scholarship grants" and "tuition scholarships". These awards do not require repayment in services or cash. 6520 6520 Minority Presence Grants: This minor object includes the payments of minority presence grants to full-time, North Carolina resident degree seeking students who establish the existence of financial need and are of the minority race on the campus where enrolled. These awards do not require repayment in services or cash. 6530 6530 Nursing Emergency Financial Assistance: This minor object includes payments from the Emergency Financial Assistance Fund to students enrolled in University nursing programs who experience acute financial need which impacts the student's ability to continue the current nursing program schedule. The Fund was established in 1987 (General Assembly of North Carolina) Session Laws, Chapter 1049, Section 2, wherein a definition is provided of "acute financial need." Assistance from this program was authorized to commence at July 1, 1988, and is limited to $400 per academic year per student. Responsibility for program administration resides with an institution's Dean of Nursing, with assistance provided by the Director of Student Financial Aid. Payments of aid to students do not require repayment in services or cash. 6550 6550 Teachers Scholarships: This minor object includes financial awards to students participating in the training program for teachers who will teach retarded children in North Carolina public school programs. The awards were originally authorized and the program established in 1963 (North Carolina General Assembly) Session Laws, Chapter 845(b). The awards are based upon the recipient's scholarly merit and the chosen academic program of study. Awards do not require repayment in services or cash. 6560 6560 Minority Medical and Dental Grants: This minor object includes need based grants to North Carolina resident minority students in full-time attendance and good academic standing in the Doctor of Medicine program at East Carolina University or The University of North Carolina at Chapel Hill or the Doctor of Dental Surgery program at The University of North Carolina at Chapel Hill. Grant recipients are selected and funds are awarded by medical and dental financial aid committees. Recipients are not required to repay the grants in services or cash. The program was initially funded in certified budgets for fiscal year 1987-88. 6570 6570 Traineeships: This minor object includes financial awards to student enrolled in academic programs offered by the institution. The recipient of a traineeship is selected on the basis of scholarly merit and the chosen academic program of study. The specialized training received by a student and provided by the institution contributes to achieving educational goals of the institution, the student, and the funding source. Traineeships do not require repayment in services or cash. 6580 6580 Incentive Scholarships: This minor object includes undergraduate scholarship awards designed to attract highly qualified graduates of North Carolina high schools and community colleges to enroll at Elizabeth City State University, Fayetteville State University, North Carolina Agricultural and Technical State University, North Carolina Central University, Pembroke State University and Winston-Salem State University. To be eligible for an Incentive Scholarship, recipients must meet certain admission standards, including scholastic requirements, and must maintain certain eligibility standards, including specified grade-point averages, submission to standardized assessments, and participation in public service activities. A geographic requirement, which is applicable only to the ECSU program, restricts awards to graduates of high schools and community colleges located in certain northeastern North Carolina counties. The Incentive Scholarship program at ECSU was authorized by the University of North Carolina Board of Governors on March 13, 1987, and was initially available during the fall of 1987. The 1991 General Assembly (House Bill #83 ratified July 13, 1991) established similar scholarship programs at FSU, NCA&T, NCCU, PSU and WSSU. The guidelines for administering the programs at these five constituent institutions are comparable to those governing the program at ECSU and are contained in ADMINISTRATIVE MEMORANDUM #312 dated August 9, 1991. 6590 6590 Other Educational Awards: This minor object includes financial awards to students other than those awards identified in minor objects 6510 through 6580. It excludes Work-Study Transfer (see minor object 8150), Loan Program Transfers (see 8160), Other Financial Aid Transfers (see 8170), compensation for services rendered, and monetary loans. The use of this object with purposes other than activity 230 Student Financial Aid requires the approval of UNC General Administration. 6900 6900 Other Aids and Grants: This major object includes payments for contracts, grants, subsidies, state aid, and allocations not identified by major objects 6300 through 6500. It includes legal or court-ordered indemnifications and financial settlements for injuries, losses, and damages (excluding tort claims identified in object 1540), and grants to faculty members for research purposes.
7000 Debit Service: This object class includes payments for retirement of institutional indebtedness and charges, such as interest and loan fees, associated with indebtedness. This object class is used only with expenditures from the plant fund group. 7100 7100 Bond Principal: This major object includes payments for retirement of bond indebtedness. 7200 7200 Bond Interest: This major object includes payments for charges, such as interest and loan fees, associated with bond indebtedness. 7300 7300 Note Principal: This major object includes payments for retirement of anticipation note principal. 7400 7400 Note Interest: This major object includes payments for charges, such as interest and loan fees, associated with anticipation notes. 7500 7500 Indebtedness Fees: This major object includes payments of commissions and fees to fiscal agents, advertisements and notices, and similar items in connection with incurrence of indebtedness. 7600 7600 Other Principal: This major object includes payments for retirement in indebtedness principal not otherwise identified. 7700 7700 Other Interest: This major object includes payments for charges, such as interest and loan fees, associated with indebtedness not otherwise identified. 7900 7900 Other Debt Service: This major object includes payments associated with indebtedness not identified by major objects 7100 through 7700. It includes bond discounts and premiums.
8000 Transfers and Reserves: This object class includes the payments recognized as transfers, reserves, and non-operating expenditures. 8100 Intra-Entity Transfer-Out: This major object includes the movement or transfer of monies from one designation to another designation within the same entity, institution or organization. 8110 8110 Overhead Transfer-General: This minor object is charged only with the transmission- out of indirect cost reimbursements (overhead receipts) from an overhead receipts budget code to an academic budget code for general institutional support of the institution. The current rate of transfer is ten percent of earned overhead receipts. 8120 8120 Overhead TFR-Continuing: This minor object is charged only with the transmission-out of indirect cost reimbursement (overhead receipts) from an overhead receipts budget code to an academic code for continuing obligations of the institution. 8130 8130 Overhead TFR-Non-Recur: This minor object is charged only with the transmission-out of indirect cost reimbursements (overhead receipts) from an overhead receipts budget code to another budget code of the same institution for non-recurring obligations of the institution. 8140 8140 Debt Service Transfers: This minor object includes the movement or transfer of monies to be utilized for debt retirement and to fulfill obligations for interest payments and related charges. 8150 8150 Work-Study Transfers: This minor object includes the institution's share of financial assistance to students according to the college work-study program matching requirements. It excludes the federal share of financing for the programs. Also, it excludes the ultimate disbursements of work-study monies, which are included in the proper major and minor objects of object class number 1000. It includes the portion of work-study matchings applicable to auxiliary enterprises. 8160 8160 Loan Program Transfers: This minor object includes the provisions for the institution's share of financial assistance to students according to the matching requirements of the federal national direct student loan program. It excludes the share of such financing provided by the federal agency. Also, it excludes the disbursements of loan program monies; disbursements are included in the loan fund group. 8300 Reserves: This major object includes budgetary appropriations not assigned to specific object class or major object. Such balances are "held in reserves" until subsequent allocation or assignment. 8301 - 8399 Reserve for......These objects are to identify specific reserves which are required and titled by the institution. Thus the titles of these reserve classifications may vary from year to year and from institution to institution. 8303 Friend of Music: 8306 Res. School of Medicine: 8310 Res. Aid to Summer Theatre: 8400 Other Intra-Transfers: This major object is charged with the transmission out of monies within the institution for purposes not identified by minor objects numbered 8110 through 8170. It is not related to overhead receipts. 8401 - 8499.... .......: These objects are to identify specific intra-institutional transfers required and titled by individual institutions. The numbers 8401 through 8499 are used by each of the constituent institutions to identify its transfers. A code number, such as 8401, does not necessarily suggest similarity in the nature of the transfers coded by two or more institutions. The titles of these transfers may vary from year to year and from institution to institution and are not standardized. 8500 Petty Cash Funds: This major object includes advances to petty cash funds, imprest funds, working funds, and revolving funds. These advances are returned to their funding sources at the end of the fiscal year by deposit to the State Treasurer's bank account. 8700 Receivables Written-Off: This major object includes the losses resulting from uncollectible claims against clients, customers, patients, and patrons.