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Finance and Administration

Account Codes

Operating Ledger Account Codes

Revenue (0XXXX)

02.01 Student Tuition & Fees (01000-02099)
Code	Title
01690	Summer Non-Resident Undergraduate Tuition - Performing Arts Differential	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01691	Summer Non-Resident Undergraduate Tuition - Architecture & Allied Arts Differential	Summer Session tuition assessed Non-Resident Undergraduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01693	Summer Non-Resident Undergraduate Tuition - Forestry Differential	To set-up new differential tuition account codes for forestry at OSU
01701	International Program Surcharge	Fees over and above regular tuition, lab and course fees.
01702	Music Fee	Fees from non-Music major students for music lessons, practice room rentals, and instrument rentals. Restricted to special music fees.
01703	Conference & Short Course Fee	May include related participant expenses such as meals, supplies, coffee breaks, etc., when used with a Designated Operations Fund. Use for university credit only; see 06410 - Workshops - Non-Credit Income, for non-credit workshops.
01704	Graduate Qualifying Exam Fee	Fees for graduate qualifying examinations.
01705	Special Exam Fee	Fees for special examinations such as exams for credit, Scholastic Aptitude Tests and College Entrance Examination Board.
01706	Field Trip Fees	Fees for recognized class field trips.
01710	Authorized Course Fees	Fees charged for specific classes in addition to general tuition.
01715	Authorized Lab Fees	Fees for use of a lab when fee is associated with a lab class (i.e. Biology lab, Chemistry lab, etc.).
01720	Entrance Evaluation Fee	Fees charged for the evaluation of an applicant prior to acceptance to a program or institution.
01721	Application Fee & Late Charge	Fees required when a student seeks formal admission. Excludes fees for qualification and testing purposes. (See account codes 01752 (Counseling and Testing Fee), 01723 (Change of Program Fee), and 01705 (Special Exam Fee).)
01722	Late Registration/Payment Fee	Fees levied as penalties for late registration.
01723	Change of Program Fee	Fees for change of program. Excludes tuition and fees incidental to the change.
01724	Reinstatement Fee	Fee applied to a student who has not pursued his education actively during the past two years or has been suspended to make up his grade point average either at a community college or at night school. It is restricted to the reinstatement fee only: It excludes fees occurring as a result of the reinstatement.
01725	Degree Application Fee	Fee applied to a student upon application for a degree.
01726	Refund Penalty Fee	Fees levied as penalty for a refund.
01727	Acceptance Fee	Fee assessed to a student in selected programs when that student has been accepted for admission.
01731	Study Abroad Fees	Fees charged to students for study abroad programs fees. The fees may include, but are not limited to: application processing, room and board, instruction, field trips, books, and other educational materials fees when being charged as a consolidate or 'aggregate' fee. This account is used when the specific fees cannot readily be separately identifiable.
01751	Placement Service Fee	Fees for services rendered in the placement of graduating students.
01752	Counseling & Testing Fee	Fees for aptitude and interest-type counseling and testing services. It excludes 01705 (Special Exam Fee).
01795	Other Special Services Fees	Fees for other special services not otherwise categorized by another account code.
01799	Miscellaneous Student Fees	Fees for instructional or institutional purposes that do not fit other classifications of student fees. It excludes fees such as 06301 Transcript Fee, 06206 Library Fines, 06299 Fines - Other and 06993 Deposits.
01811	Summer Resident Graduate Tuition - General	Summer Session tuition assessed Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01812	Summer Resident Graduate Tuition - Engineering Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01813	Summer Resident Graduate Tuition - Honors Program Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01815	Summer Resident Graduate Tuition - Business Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01816	Summer Resident Graduate Tuition - Medical Physics Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01818	Summer Resident Graduate Tuition - MBA Program Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01819	Summer Resident Graduate Tuition - Social Work Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01820	Summer Resident Graduate Tuition - Psychology Program Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01821	Summer Resident Graduate Tuition - Health Program Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01822	Summer Resident Graduate Tuition - Arts & Sciences Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01825	Summer Resident Graduate Tuition - Performing Arts Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01826	Summer Resident Graduate Tuition - Architecture Allied Arts Differential	Summer Session tuition assessed Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01827	Summer Resident Graduate Tuition - Counseling Differential	Summer Session tuition assessed Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.
01828	Summer Resident Graduate Tuition - Teaching Differential	Summer Session tuition assessed Resident Graduate Students admitted to the Teaching program and covered by separate differential tuition schedules.
01829	Summer Resident Graduate Tuition - MFA Differential	Summer Session tuition assessed Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.
01846	Summer Non-Resident Graduate Tuition - General	Summer Session tuition assessed Non-Resident Graduate students not otherwise enrolled in specific programs covered by separate differential tuition schedules.
01847	Summer Non-Resident Graduate Tuition - Engineering Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Engineering program and covered by separate differential tuition schedules.
01848	Summer Non-Resident Graduate Tuition - Honors Program Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Honors program and covered by separate differential tuition schedules.
01850	Summer Non-Resident Graduate Tuition - Business Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Business program and covered by separate differential tuition schedules.
01851	Summer Non-Resident Graduate Tuition - Medical Physics Program Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Medical Physics program and covered by separate differential tuition schedules.
01853	Summer Non-Resident Graduate Tuition - MBA Program Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's MBA Program and covered by separate differential tuition schedules.
01854	Summer Non-Resident Graduate Tuition - Social Work Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Social Work program and covered by separate differential tuition schedules.
01855	Summer Non-Resident Graduate Tuition - Psychology Program Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Psychology program and covered by separate differential tuition schedules.
01856	Summer Non-Resident Graduate Tuition - Health Program Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Health program and covered by separate differential tuition schedules.
01857	Summer Non-Resident Graduate Tuition - Arts & Sciences Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Arts and Sciences program and covered by separate differential tuition schedules.
01860	Summer Non-Resident Graduate Tuition - Performing Arts Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Fine and Performing Arts program and covered by separate differential tuition schedules.
01861	Summer Non-Resident Graduate Tuition - Architecture Allied Arts Differential	Summer Session tuition assessed Non-Resident Graduate students admitted to the institution's Architecture and Allied Arts program and covered by separate differential tuition schedules.
01862	Summer Non-Resident Graduate Tuition - Counseling Differential	Summer Session tuition assessed Non-Resident Graduate Students admitted to the Counseling program and covered by separate differential tuition schedules.
01863	Summer Non-Resident Graduate Tuition - Teaching Differential	Summer Session tuition assessed Non-Resident Graduate Students admitted to the Teaching program and covered by separate differential tuition schedules.
01864	Summer Non-Resident Graduate Tuition - MFA Differential	Summer Session tuition assessed Non-Resident Graduate Students admitted to the MFA program and covered by separate differential tuition schedules.
01901	Oregon Minority Enroll Initiative
01910	Oregon Educational Diversity Initiative	Fee remission of tuition and other mandatory enrollment fees paid for students for educational services. This account code combines former Minority Freshman (01902), Minority Junior (01903), Portland Teacher (01904) and Oregon Laurels Program (01920).
01931	International Student Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
01932	Cultural Services Program Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for undergraduate or graduate students with foreign student status who are competitively selected on the basis of academically meritorious achievement and who fulfill community service requirements of the program while receiving the award. The award amount may vary, but cannot exceed the total nonresident undergraduate or graduate Mandatory Enrollment Fees. (Ref Academic Year Fee Book)
01941	OUS International Exchange Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of an approved system wide exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)
01942	Institution International Exchange Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students who are attending Oregon University System institutions as a part of a Board-approved institution exchange program. The award may consist of remission of all or some of the Mandatory Enrollment Fees, depending upon the reciprocal agreement under which the student is enrolled. (Ref Academic Year Fee Book)
01943	Special Institutional International Exchange Fee Remission	New account code to separately identify the Institutional International Exchange fee remission between regular (01942) and 'special' (01943) categories. Use of this new code is optional but can be used to record/report on a 'special' subdivision of this fee remission.
01951	Contract & Grant Academic Year Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for academic year fees only. See 01952 for summer session.
01952	Contract & Grant Summer Session Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services under a contract or grant. This account is for summer session fees only.
01965	VOYAGER Fee Remission	To create an account for the new VOYAGER fee remission program. The VOYAGER fee remissions are for Oregon residents (OAR 580-010-02 - to 045) who are members of the National Guard or Reserves and were deployed in an area of military combat since September 11, 2001. This fee remission is for full time students pursuing their initial bachelor's degree. Students must submit a Free Application for Federal Student Assistance annually and continue to maintain satisfactory academic progress to maintain eligibility. Award is the difference between the National Guard and Reserves admission benefit of $4500 and the total enrollment fees. Students are responsible for securing the National Guard or Reserves tuition benefit. Duration of the VOYAGER award is no longer than four years excepting those five year degree programs as documented in the campus general catalogs. Student may not earn more than 15 credits above the minimum number of credits required for the degree to maintain eligibility.
01966	Veterans' Dependent Fee Remission	Student must be admitted to a degree program at an Oregon University System campus. The student must be a child (includes adopted child or stepchildren), a spouse, or un-remarried surviving spouse of a member of the United States Armed Forces who: 1) died while on active duty after 9/11/01, or 2) died due to a service-connected condition incurred after 9/11/01, or 3) incurred a service-connected condition(s) after 9/11/01 rated 100%, total and permanent, by the Department of Veteran Affairs. An eligible child must be 23 years of age or younger at the time the child applies for the waiver. A child who is older than 23 years of age is eligible for a waiver for a master?s degree program if the child: 1) Applied for and received a waiver for a baccalaureate degree when the child was 23 years of age or younger; and 2) applied for a master?s program waiver within 12 months of receiving a baccalaureate degree. Some courses that may be excluded from this remission include post-baccalaureate courses, certificate programs, additional undergraduate degrees, distance education classes, self-supported classes, and other campus-designated programs. The student must meet Oregon residency requirements as stipulated within OAR 580-010-0030 through 580-010-0045. The maximum waiver granted under this remission program shall be: 1) The total number of attempted credit hours equal to four years of full-time attendance for a baccalaureate degree, and 2) the total number of attempted credit hours equal to two years of full-time attendance for a master's degree. The qualifying student, whether child, spouse, or un-remarried spouse, must also provide proof of the veteran?s active duty status in the armed forces after September 11, 2001. Proof must be supplied by the US Veterans Affairs office. See the Tuition Fee Book: Tuition Fee Policies, Section H.7 for more information.
01967	Non-Resident Veterans Fee Remission	To record fee remissions related to the Non-Resident Veterans Fee Remission. See the current Academic Year Fee Book for more information on this program.
01968	Yellow Ribbon Program Fee Remission	To record fee remissions related to the Department of Veterans Affairs Yellow Ribbon Program.
01970	OUS Supplemental Tuition Grant Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students granted an OUS Supplemental Tuition Grant or Waiver. This is a need based grant available to qualified Oregon resident students. The program began in 1991-93 biennium (Ref Academic Year Fee Book)
01975	Non-Resident Athlete Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid by or for student athletes. Awards are at the option of the institution and may vary in amount but cannot exceed the total non-resident Undergraduate or Graduate tuition and mandatory enrollment fees. This remission program was approved by the Board in July 2001.
01985	Western Interstate Commision on Higher Education (WICHE) Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for students for educational services for students admitted under WICHE (Western Interstate Commission on Higher Education) agreement.
01986	Resident Undergraduate Dean's Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for resident undergraduate students receiving a Dean's Scholarship.
01987	Non-Resident Undergraduate Dean's Fee Remission	Fee remission of tuition and other mandatory enrollment fees paid for non-resident undergraduate students receiving a Dean's Scholarship.
01988	University International Fee Remission	University International Fee Remission
01990	Dean's Designated Fee Remissions	Fee remission of tuition and other mandatory enrollment fees paid for a student receiving a dean's designated fee remission. This fee remission program is differentiated from the resident/non-resident undergraduate dean's fee remission programs (accounts 01986 & 01987) in that it is not processed and awarded through the financial aid office but awarded directly by the individual school's deans.
01999	Other Fee Remissions	Fee remission of tuition and other mandatory enrollment fees paid by or for students for educational services not otherwise categorized.

02.02 Appropriations and Resource Redistribution (02100-02999)
Code	Title
02110	State Appropriations	Receipts of State of Oregon appropriated moneys for operating and capital purposes. Excludes receipts of state money that might otherwise be coded as investments; transfers from state agencies; gifts, grants and contracts; or sales and service activities. (TO BE USED BY THE CHANCELLOR'S OFFICE ONLY.)
02111	State Appropriations – Debt Service	Account to record the receipt of State Appropriations for Debt Service.
02112	State Appropriations – Lottery	Account to record the receipt of State Appropriations from Lottery resources.
02120	Federal Appropriations	Federal funds received for operating or capital purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02130	County Appropriations	Receipts from county governments for general and educational purposes. The funds are not received as an investment, grant, contract or for sales and service activities.
02150	Other Appropriations	Appropriations not qualifying under other account codes within this section. The funds are not received as an investment, grant, contract or for sales and services activities.
02510	State Resource Redistribution	Account to record the distribution of State resources to/from the institutions.
02511	State Resource Redistribution - Debt Service	Account to record the distribution of State resources to/from the institutions which are separately appropriated for debt service.
02520	Lottery Resources Redistribution	Account to record the distribution of lottery resources to/from the institutions.

02.03 Gifts, Grants, & Contracts (03000-03999)
Code	Title
03110	Federal Government Grant or Contract	Grant or contract receipts from Federal sources. Excludes receipts from appropriations.
03118	Government Sub-Grant/Contract From Other OUS	Receipts of grant or contract revenue from an institution of higher education within OUS. Original grant or contract must have been from a governmental source. this account code is to be used only with fund types: 31 (Federal Funds Restricted), 32 (State of Oregon Funds Restricted), and 33 (Other Government Funds Restricted). For sub-grants/contracts within OUS of non-governmental grants/contracts see account code 03218.
03120	State of Oregon Government Grant/Contract	Grant or contract receipts from State of Oregon sources. Excludes receipts from appropriations (see FASOM 02.02). See section 02.04 - State Agency Transfers, for transfers from state agencies.
03130	Local Government Grant/Contract	Receipts of grants or contracts from local government bodies including municipalities, counties, school districts or any other legally recognized district or body within the State.
03140	Non Oregon State Government Grant/Contract	Receipts of grants or contracts from states other than Oregon.
03150	Foreign Government Grant/Contract	Receipts of grants or contracts from foreign governmental bodies.
03160	Other Government Grant/Contract	Receipts of grants or contracts from governmental entities not otherwise listed.
03210	Private Individuals Grant/Contract	Receipts of grants or contracts from grantors not representing a formal organization or agency.
03218	Non-Government Sub-Grant/Contract From Other OUS	Receipts of grant or contract revenue from an institution of higher education with OUS. Original grant or contract must have been from a non-governmental source. this account code is to be used only with fund types: 34 (Private Funds Restricted), and 35 (Foundation Funds Restricted). For sub-grants/contracts within OUS of Federal, State of Oregon or other governmental grants/contracts see account code 03118.
03220	Commercial Business Grant/Contract	Receipts of grants or contracts from commercial enterprises. Excludes receipts from commercially sponsored foundations or associations (see account code 03230 - Foundations, Societies and Associations GC).
03230	Foundations, Associations, & Societies Grant/Contract	Receipts of grants or contracts from foundations, societies and associations. Receipts may be from organizations which are commercially sponsored, but must not be an integral part of the sponsor's business (see account code 03220 - Commercial Business GC).
03240	Non-OUS Institute of Higher Education Grant/Contract	Receipts of a grant or contract from any institution of higher education not within the Oregon University System.
03260	Campus Affiliated Foundation Grant/Contract	Grant and contract receipts from a campus affiliated foundation.
03303	Pell Grant Administrative Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a Pell Grant program.
03400	Facilities & Administrative (F & A) Cost Recovery	Receipts from the recovery of facilities and administrative costs associated with the administration of a gift, grant or contract.
03410	Facilities & Administrative (F&A) Cost Recovery Redistribution	Facilities and Administrative Cost Recovery Redistribution

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