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      • Auxiliaries & Activities Business Center
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      • Employee Benefits
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    • Risk Management
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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)

02.11I Conferences, Entertainment, etc. (286XX)

28601 Conference Registration Fees

Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)

28602 Conference Housing

Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28603 Conference Meals

Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal expenses incurred when hosting a conference. ((See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28604 Conference Refreshments

Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment expenses incurred when hosting a conference. (See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28605 Conference Events

Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28606 Conference Facilities (tax reportable)

Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)

28610 Entertainment

Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)

28611 Refreshments - Inter-Departmental

Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are OUS employees. This includes formal training, departmental staff retreats, and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses. See OUS Fiscal Policy Manual 56.100 for further information and definitions.

28612 Hosting Groups & Guests

Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff/student recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OSU-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See Fiscal Policy Manual 410-05 Hosting Groups and Official Guests for further information and definitions.

28613 Public Relations/Fund Raising

This account includes costs of events and activities associated with efforts to generate university resources and engage in institutional promotional activities and with public relations. All fundraising, public relations and other community activity costs are posted to this account.  Expenses posted to this account code relate to activities having the purpose of generating revenue/business from non-exchange transactions, i.e., gifts, donations, developmental funds and similar sources of revenue.  Note: Expenses that fall under this account code that are expected to be reimbursed by OSUF, must be sent to the foundation as a direct payment request.

28614 Event Tickets

Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.

28620 Non-Stipend Room & Board

Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies).

28630 Non OSU Participant Support - Tuition/Registration

Participant support for non-OSU students and employees for tuition or registration fees paid to non-OSU entities and are supported by receipts.

28631 Non OSU Participant Support - Other

Miscellaneous participant support costs for non-OSU students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (see specific 2863x accounts for these expenditures).

28632 Non OSU Participant Support - Non-Resident Alien (tax reportable)

Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. Code covers tuition and registrations fees, stipends, room and board, and book allowances. It excludes travel. Transactions are 1042S reportable.

28633 Non OSU Participant Support - Book Allowance

Payments made to a non-OSU participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.

28634 Non OSU Participant Support - Room & Board

Expenditures for room and board covering charges incurred by non-OSU participants under training or research programs. The expenditure must be documented by receipts.

28635 Non OSU Participant Support - Travel Payment

Payments made on behalf of non-OSU participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.

28636 Non OSU Participant Support - No Receipts (tax reportable)

Non-OSU participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable.

28637 Non OSU Participant Support - Foreign Source

Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances.

28650 Trade Show/Event Fees

Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs.

28699 Other Conference/Entertainment Expenses

Expenses for conference and entertainment costs not otherwise specified.

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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