02.11E Fees & Services (245XX-249XX)
24501 Accounting Service (tax reportable)
Accounting services purchased from others.
24502 Legal Service (tax reportable)
Legal services purchased from others. For the payment of Attorney's fees of $600 or more paid in the course of business. This amount is included on form 1099, box 7, Non-Employee Compensation. For payment in lieu of litigation see account code 28713, for payments as the result of litigation see account code 28714. For charges resulting from legal consulting for instructional purposes (see account code 24599 - Other Professional Services).
24503 Data/Word Processing Service (tax reportable)
Expenditures for data processing services purchased from others.
24504 Auditing Services (tax reportable)
Expenses directly related to acquiring auditing services.
24505 Performance Fees (tax reportable)
Expenditures for concerts and other entertainment functions.
24506 Trustee Service (tax reportable)
Expenditures to trustees for administering the affairs of the entrusted asset.
24507 Management Consulting Services (tax reportable)
Expenditures for consulting, management and training services provided by vendors.
24508 Departmental Development Costs
Development Office costs that are allocated to departments.
24510 Laundry & Dry Cleaning (tax reportable)
Expenditures for laundry and dry cleaning.
24511 Plant Care Services (tax reportable)
Expenditures for plant care and maintenance services performed by outside entity.
24520 Security Service (tax reportable)
Expenditures for police patrol and watch services performed by others. Includes such services obtained from -- and billed by -- other campus departments such as a Physical Plant.
24526 Web Design Services (tax reportable)
Expenses for contractual web design services.
24530 Contract Personnel Services (tax reportable)
Expenditures for short-term personnel services provided on a contractual basis by a commercial firm (e.g. Kelly temporary Services, Manpower, and St. Vincent de Paul). Such persons are not employees and do not receive a salary from OSU.
24531 Contract Educational Services (tax reportable)
Payments to non-OSU entities to provide instruction related services to students on a study abroad program or other educational opportunity not available at OSU.
24535 Broadcast Program Services (tax reportable)
Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.
24540 Contract Course
Lump-sum payments to non-OUS institutions for teaching OUS courses.
24545 Dispute Resolution Services (tax reportable)
Costs associated with utilizing alternative means for dispute resolution. Costs include, but are not limited to, case assessment, dispute resolution system design, mediation, negotiated rulemaking, and conflict management skills training. Derived from 1994 House Bill 3427 and 1995-97 Budget and Legislative Proposal Instructions.
24550 Forest Management Services (tax reportable)
Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.
24560 VISA/Passport Processing Fees
Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries. This does not include fees to expedite the process, which are unallowable.
24561 Background Verification Fees
Individuals seeking to obtain employment or to provide service as an unclassified employee (academic, research and administrative faculty), classified employee (staff members), graduate assistant (graduate research and teaching assistants), student employee, or volunteer shall be subject to background checks. Includes costs related to background verification fees.
24595 Non-Resident Alien Professional Service (tax reportable)
Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.
24599 Other Professional Services (tax reportable)
Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.
24601 Binding Expense (tax reportable)
Binding service performed by others.
24602 Duplicating & Copying Expense (tax reportable)
Duplicating and copying performed by others.
24604 Photo Services/Processing (tax reportable)
Photography services performed by others.
24605 Microfilming/Processing (tax reportable)
Microfilming services performed by others.
24606 Printing & Publishing (tax reportable)
Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).
24607 Typesetting Service (tax reportable)
Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.
24608 Graphic Design Service (tax reportable)
Expenditures for graphic design services.
24609 Professional Photography Services (tax reportable)
Expenditures for professional photography services.
24610 Video Production Services (tax reportable)
Expenditures for the services of professional video production.
24611 Advertising-Personnel Recruitment/Public Notice (tax reportable)
Services provided by others, for advertising designed to recruit faculty/staff personnel to the institution, request bids for the procurement of goods and services, or furnish public notices regarding contract/grant awards, sponsored agreements, and financial matters.
24612 Business Advertising and Promotions (tax reportable)
Media and similar services including advertising and promotions specifically for departmental business purposes are recorded under this code. Examples are media expenses directed toward recruiting students, promoting student services, and announcing public service events. Expenses posted to this account code relate to activities having the purpose of generating revenue/business from exchange transactions, i.e., tuition, fees, and similar sources of revenue. All costs associated with fund raising and public relations must be posted to account code 28613 Public Relations/Fund Raising.
24615 Engraving Services (tax reportable)
Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.
24616 Editing Services (tax reportable)
Expense directly related to securing editing services.
24617 Non-Medical Laboratory Services (tax reportable)
Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)
24618 Vessel Operations User Fees
Charges for day rate use fees of OSU operated vessels.
24701 Appraisal Service (tax reportable)
Expenditures for appraisals purchased from others.
24702 Engineering & Architectural Service (tax reportable)
Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24703 Environmental Laboratory Service (tax reportable)
Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).
24704 Construction Permits & Fees
Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24705 Conditional Use/Planning Fees
Expenditures for conditional land use fees, planning (approval) fees, sign fees, parking lot fees, etc. If services are purchased in connection with a capitalized assets, such equipment, a building or infrastructure, see 4xxxx series of accounts.
24750 Shared Expense Reimbursement - Auxiliary
Reimbursements to an Auxiliary Enterprise operation for expenses incurred on behalf of another Auxiliary Enterprise operation that cannot be charged separately or distributed to another account (see account code 06992 - Reimbursement). This account code is to be used only by Auxiliary Enterprises.
24801 Parking Permit
Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.
24802 Reserved Parking Space
Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.
24903 Student Organization Internal Support Charge
Subsidy or support for a non-exchange transaction. This represents the use of University funds (E&G, auxiliary, or M2) from an OSU department/unit providing financial support to the agency fund (9xxxxx) of a Recognized Student Organization (RSO) in accordance with requirements in FIS policy.
24910 Vehicle & Equipment Use Charge
Expenditures for the transportation and use of vehicles and equipment from an equipment pool.
24995 Construction Contract Services (tax reportable)
Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.
24998 Other Fees & Services (tax reportable)
Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.
24999 Miscellaneous Fees & Services
Miscellaneous Fees and Services