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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
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.
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.
For recording accreditation fees.
Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.
Expenditures for overdue account charges to vendors.
Contracted guarantees and gate receipt shares paid to visiting teams.
Expenditures for entry or registration fees required of participants for competitive events. The fee may be for individuals or a team.
Costs of selling or marketing products or services related to intellectual property or generating unrelated business income.
Cost of purchase of mailing lists that target specific populations.
Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits).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.
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.
Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)
Reimbursements to employees for expenses (other than travel) that are subject to taxation and must be reported on the employee's W-2.
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.
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.
