Skip to main content
Oregon State University OREGON STATE UNIVERSITY Open search box
»

Finance and Administration

Toggle menu Go to search page
    • 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
  • 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)

02.11L Miscellaneous Services & Supplies (289XX)

28901 Dues and Memberships - Program

Expenses for dues and memberships of administrative units or positions within organizations related to program operations. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.

28902 Membership in Civic/Community Organizations

Costs for membership in civic or community organizations such as Chamber of Commerce, Kiwanis, etc. For costs associated with professional association memberships paid for training purposes or benefits, see account code 29005 - Membership - Professional Organization - Training.

28903 Accreditation Fees

For recording accreditation fees.

28910 Fines & Penalties

Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.

28911 Late Charge, Vendor Payments

Expenditures for overdue account charges to vendors.

28920 Athletic Guarantees

Contracted guarantees and gate receipt shares paid to visiting teams.

28921 Entry Fee-Competitors

Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.

28931 Selling & Marketing Costs

Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.

28935 Mailing List Purchase

Cost of purchase of mailing lists that target specific populations.

28990 Withdrawals & Advances

Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits). Funds on deposit may include student damage deposits, special camp fees which may be refunded, or student funds held on deposit for later disbursement.

28994 Reimbursement of Services & Supplies Expenses to Employees

Reimbursement to employee of out-of-pocket expense for business related services and supplies. Expenses for equipment and travel costs are not allowed. For purchase of minor equipment see 202xx series of accounts.

28995 Procurement Card Purchases

Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)

28996 Taxable Non-Travel Employee Reimbursements (tax reportable)

Reimbursements to employees for expenses (other than travel) that are subject to taxation and must be reported on the employee's W-2.

28997 INTO Expenditure Offset

This account code should be used for INTO transactions only.  It is intended to clear or zero out all INTO incurred expenses at the time of each quarterly billing.  INTO expenses are not reflected on OSU's financial statements.

28999 Miscellaneous Services & Supplies

Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.

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

Contact us with your comments and questions

Copyright ©2023 Oregon State University
Disclaimer