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  • About the Division
    • VP for Finance and Administration
    • Annual Reports
    • Quarterly News Updates
    • Senior Leadership Team
    • Organizational Chart
    • DFA Events and Meetings
    • DEI Inclusive Excellence
    • Framework for Success
    • Food Insecurity Commitee
  • Units & Departments
    • Budget and Resource Planning
    • Controller's Units
    • DFA Information Technology
    • Enterprise Project Portfolio Management Office
    • Environmental Health & Safety
    • Financial Accounting & Reporting
    • Insurance and Risk Management
    • Procurement, Contracts & Materials Management
    • Public Safety/OSU Police
      • Emergency Preparedness
    • Sr. Assoc. VP for Admin
    • University Facilities, Infrastructure and Operations
      • Facilities Services
      • Transportation Services
      • Project Delivery
      • Capital Planning
      • Leasing and Strategic Real Property
      • Space Management
      • University Land Use Planning
    • University Human Resources
      • Classification & Compensation
      • Employee Benefits
      • Employment Services
      • HR Systems & Technology
      • Learning & Organizational Development
  • Policies & Procedures
  • Contact Us
  • DFA Strategic Priorities

Using the search boxes below you can refine the list of Account Codes to help you quickly find what you are looking for.

Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017

Account Codes

Services and Supplies (includes Travel) (20000-39999)

02.11H Employee Related and 1099 Reportable Expenses (285XX)

28502 Overtime Meal Allowance

Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift.

28510 Moving Expense - Non-Employee (Taxable) (tax reportable)

Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses.

28520 Disbursement of Wages to Survivor (tax reportable)

Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.

28521 Early Retirement-Health Care (tax reportable)

Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document.

28531 Royalty Payments (tax reportable)

Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.

28533 Bicycle Commuter Reimbursement

Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information.

28547 Insurance Benefits - Non-Employable (Reportable) (tax reportable)

Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.

28555 Employee Assistance - Contract Services (tax reportable)

Expenditures for employee assistance programs such as mental health counseling.

28590 Federal Work Study Program - Off-Campus Cost Share

Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.

Account Codes

  • 02.01 Student Tuition & Fees (01000-02099)
  • 02.02 Appropriations and Resource Redistribution (02100-02999)
  • 02.03 Gifts, Grants, & Contracts (03000-03999)
  • 02.04 Transfers in from State Agencies (04000-05099)
  • 02.05 Investment (05100-05999)
  • 02.06 Sales and Services (06000-06999)
  • 02.07 Medical and Hospital Services Income (07000-07999)
  • 02.08 Other Revenues (08000-08799)
  • 02.09 Student Loan Revenues (08800-08999)
  • 02.095 Internal Sales (09000-09999)
  • 02.10 Personal Services (10100-19999)
  • 02.11A Supplies (20XXX)
  • 02.11B Agricultural Related Services & Supplies (21XXX)
  • 02.11C Communications and Postage & Shipping (220XX & 225XX)
  • 02.11D Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)
  • 02.11E Fees & Services (245XX-249XX)
  • 02.11F Medical & Scientific Services & Supplies (25XXX)
  • 02.11G Assessments (280XX-284XX)
  • 02.11H Employee Related and 1099 Reportable Expenses (285XX)
  • 02.11I Conferences, Entertainment, etc. (286XX)
  • 02.11J Fiscal Management Expense (287XX)
  • 02.11K Debt/Investment Expense (288XX)
  • 02.11L Miscellaneous Services & Supplies (289XX)
  • 02.11M Training (290XX)
  • 02.11N Transfers to State of Oregon
  • 02.11O Travel (391XX-397XX)
  • 02.11P Sub-contracts & Sub-grants (399XX)
  • 02.12 Capital Outlay (40000-49999)
  • 02.13 Student Aid (50000-59999)
  • 02.14 Merchandise for Resale or Redistribution (60000-69999)
  • 02.15 Indirect Costs (70000-78999)
  • 02.16 Internal Sales Reimbursement (79000-79999)
  • 02.165 Depreciation Expense (80500-80699)
  • 02.165b Amortization (80700-80799)
  • 02.17 Student Loan Expenses (88000-90999)
  • 02.18 Transfer of Funds (91000-99999)
  • 02.19 Budget Reserves for Future Fiscal Years (9B000-9B999)
  • 02.30 Cash (A0000-A1999)
  • 02.31 Investments (A2000-A2999)
  • 02.32 Receivables (A3000-A3999)
  • 02.33 Inventories (A4000-A4999)
  • 02.34 Prepaid Expenses (A5000-A5999)
  • 02.35 Due from Other Funds/Other OUS Institutions (A6000-A7999)
  • 02.36 Fixed Assets/Accumulated Depreciation (A8000-A8999)
  • 02.40 Accounts Payable (B0000-B0999)
  • 02.41 Salaries and Wages Payable (B1000-B1999)
  • 02.42 Notes Payable (B2000-B2999)
  • 02.43 Bonds Payable (B3000-B3999)
  • 02.44 Deposits (B4000-B4999)
  • 02.45 Deferred Income (B5000-B5999)
  • 02.46 Due to Other Funds/Other OUS Institutions (B6000-B7999)
  • 02.50 Control Accounts
  • 02.60 Fund Balance
  • 02.70 Fund Additions (E0000-E9999)
  • 02.80 Fund Deductions
  • Complete List
  • Complete List

Contact Info

Office of Finance and Administration
Oregon State University
Corvallis, OR 97331-4501

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