Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 08/31/2008
Revised: 05/06/2015



Please see current Fiscal Policy Manual for current policies


Generally, costs that are consistent with OSU’s fiscal policy should be paid through the OSU accounting system on established FAxxxx, not directly by ARF.

The following OSU expenses can only be paid through FAxxxx indexes and cannot be paid directly by ARF:

  • Salary/benefits of OSU employees, including students.
  • Other personnel related costs which are tax-reportable, including but not limited to: moving expenses.
  • OSU internal fees (processed by journal voucher), including but not limited to: testing services, university supplies, printing services, communications services, university-sponsored conference registration
  • Employee travel reimbursements  [account codes 394xx – 397xx]

Capital equipment purchases equal-to or greater-than $5,000 per item, including vehicles.  [account codes 401xx – 40201]

Use the following for specific OSU index payments which best record the activity/function being supported:

  1. Contract indexes are for costs pre-approved by ARF and the prime sponsor toward support of a research project. Contract funds have a budget, end date, and use program codes 15003 Sponsored Research On-Campus and 15503 Sponsored Research Off-Campus.
  2. Administration indexes (generally ends in “D”) are reimbursed by ARF gift funds for costs connected with the administrative operations of a unit and use program codes 01800 Departmental Academic Support or 30600 Academic Administration.
  3. Instruction/department research indexes (generally ends in “C”, “E”, or “N”) are reimbursed by ARF gift funds for costs connected with programmatic activities of the department and use program codes 01100 Regular Instruction/Dept Research or 01200 Departmental Research.

Unless specifically listed as a cost item in a research project, the expenses below can only be processed on FAxxxx gift indexes.

  • Employee awards equal-to or greater-than $400. Gift certificates are considered the same as cash and are processed by using account codes 10108, 10417, 10507, 20168.Building and/or grounds maintenance expenses  [account codes 23502, 23503, 23511, 23512, 23522]
  • Building remodel or construction costs [account codes 404xx – 407xx.  Note: these costs can only be placed on an 8xxxxx plant fund.]
  • Communication, custodial, utilities, other operations or maintenance costs associated with OSU-owned or operated facilities [account codes 220xx, 230xx, 233xx, 2353x]