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Amounts withdrawn from a deposit account by the depositor or any other person authorized to make withdrawals (see account code 06993 - Deposits).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.
