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    • Budget and Resource Planning
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      • Emergency Preparedness
    • Risk Management
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      • Facilities Services
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Account Codes

Operating Ledger Account Codes

Revenue (0XXXX)

02.01 Student Tuition & Fees (01000-02099)
Code Title
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.

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.

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

03500 Refunds to Grantors

Gifts, grants or contracts returned to the grantor or their designee.

03611 Private Individuals Gift

Receipts of gifts from donors or grantors not representing a formal organization or agency. (See account 03612 for In-Kind gifts from Private Individuals.)

03612 Private Individuals In-Kind Gift

Receipts of In-Kind gifts from donors or grantors not representing a formal organization or agency. (See account 03611 for other gifts from private individuals.)

03621 Commercial Business Gift

Receipts of gifts from commercial enterprises. (See account 03622 for In-Kind gifts from Commercial Businesses) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).

03622 Commercial Business In-Kind Gift

Receipts of In-Kind gifts from commercial enterprises. (See account 03621 for other gifts from Commercial Businesses.) Excludes receipts from commercially sponsored foundations or associations (see account code 03630 - Foundations, Societies and Associations).

03631 Foundations, Associations, & Societies Gift

Receipts of gifts 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 03620 - Commercial Business Gift).

03651 Campus Affiliated Foundation Gift

Gift receipts from a campus affiliated foundation.

03701 Oregon XI-G Capital Grants

Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.

03702 Oregon XI-Q Capital Grants

Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.

03703 Oregon Lottery Capital Grants

Receipts of capital grants from State of Oregon that map to Capital Grants and Gifts caption in the financial statements.

02.04 Transfers in from State Agencies (04000-05099)
Code Title
04001 Loan Proceeds from Oregon State Agencies

Receipts of loan proceeds to OUS from other State agencies (see account code 38001 - Loans Repaid To State Agencies).

04107 Transfer from Department of Administrative Services (DAS)

Transfer in From Department of Administrative Services

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Contact Info

Office of Finance and Administration
Oregon State University
Corvallis, OR 97331-4501

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