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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
Accounting services purchased from others.
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).
Expenditures for data processing services purchased from others.
Expenses directly related to acquiring auditing services.
Expenditures for concerts and other entertainment functions.
Expenditures to trustees for administering the affairs of the entrusted asset.
Expenditures for consulting, management and training services provided by vendors.
Development Office costs that are allocated to departments.
Expenditures for laundry and dry cleaning.
Expenditures for plant care and maintenance services performed by outside entity.
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.
Expenses for contractual web design services.
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.
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.
Expenses for purchase of material, live or recorded, for broadcast by an institution-sponsored radio or television station.
Lump-sum payments to non-OUS institutions for teaching OUS courses.
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.
Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.
Expenditures for required VISA or Passport application or renewal processing fees for travel to or from foreign countries.
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.
Expenditures for professional services provided by individuals who are classed as non-resident aliens for tax-reporting purposes.
Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.
Binding service performed by others.
Duplicating and copying performed by others.
Photography services performed by others.
Microfilming services performed by others.
Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).
Expenditures for typesetting, paste-up and plate making by off-campus vendors or other campus departments.
Expenditures for graphic design services.
Expenditures for professional photography services.
Expenditures for the services of professional video production.
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.
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.
Expenditures for engraving services. For purchase of engraved awards, see 20168 - Awards.
Expense directly related to securing editing services.
Expenditures for non-medical laboratory services. (See account 25101 for laboratory services that are medical in nature.)
Charges for day rate use fees of OSU operated vessels.
Expenditures for appraisals purchased from others.
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.
Expenditures for analysis of elements related to an employee's work environment (i.e. asbestos, air quality, drinking water, etc.).
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.
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.
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.
Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.
Expenditures for reserved parking spaces paid by institutional funds for non-employee-specific uses.
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.
Expenditures for the transportation and use of vehicles and equipment from an equipment pool.
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.
Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.
Miscellaneous Fees and Services
