Finance and Administration

Disbursements to construction contractors for the installation or construction of the following: Fountains, Bleachers, Dugouts, Goal Posts, Scoreboards, Similar improvements not part of the land or building itself. Improvements that increase the value by less than $50,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction of improvements other than buildings are also included. For purchases from proprietary funds see A8131 - Improvements Other Than Buildings.

Expenditures for improvements made to leased IOTB, the improvements are attached to property not owned by the lessee. For futher guidance see Fiscal Policy 05.281 Section .200 H http://www.ous.edu/dept/cont-div/fpm/acco-05-281

Expenditures for engineering and architecture services associated with the installment or construction of an IOTB.

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

Art work permanently affixed to a building (e.g., mosaics, murals).  This account code is for artwork located either inside or outside a building that is attached to the building.  For artwork located inside a building and not attached to it, see 40103 - Artworks/Collection Items.  For artwork located outside a building and not attached to it, see 40403 - Artwork - IOTB.

Expenditures for legal services associated with the construction or improvement of a building.

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

Disbursements to construction contractors for the installation or construction of infrastructure assets. Infrastructure assets are long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and are normally stationary in nature. Examples include the following: roads, bridges/culverts, sidewalks/curbs, alleyways, street lighting systems, traffic lights/signs, fire hydrant, drainage systems, gas/electric/fiber optic distribution systems, tunnels and conduit systems, water and sewer systems, dams, wells. Improvements that increase the value by less than $5,000 are coded as maintenance (see account codes 235xx - Maintenance and Repairs). Charges from the Physical Plant and other service activities for construction or improvements to infrastructure are also included. For purchase from proprietary funds see A8140 - Infrastructure.

Assessments to institutions for Capital Project Support for the administration of programs and projects by OUS Facilities Division. The programs include OUS Minority/Women in Business and Emerging Small Business, the Capital Repair Baseline study, studies of space utilization, five-year rental appraisals for Board-approved housing and other system-wide consulting for capital activities.

Easements/Right of Ways

Charge generated by the Banner Fixed Assets system when a fixed asset is sold or disposed of and the proceeds are less than the net book value of the asset (adjusted cost less accumulated depreciation). The Banner Fixed Assets system only calculates gains/losses for assets capitalized to proprietary funds.

Account for loss on lease impairment as required per GASB 96. Consult with Financial Accounting and Reporting before posting transactions to this account.

Expenditures from funds that have been awarded as fellowships for any type of financial assistance to graduate students.

Expenditures for fellowships that cannot otherwise be classified.

Expenditures from grant-in-aid funds for required books.

Expenditures from grant-in-aid funds that cannot otherwise be classified. An example is a direct payment to a student for small personal items, a "miscellaneous allowance."

Expenditures for tuition or fee charges for the student's registration in an OUS institution or enrollment or participation in a course, program, seminar or conference.

Payments made to a student participant, either as a book allowance or reimbursement of an expenditure.

Expenditures for cultural and recreational activities of student participants in sponsored programs. This code covers group support, for which individual identification may not be practical. It also covers the cost of food, lodging, travel, admission fees, service fees and equipment rental fees.

Expenditures from student participant support funds that cannot otherwise be classified.

Vending Machine Goods and Services

General Books and Publications

Supplies

Tools

Health and Personal Care Products

Gifts and Novelties

Computer Accessories

Expenditures for cameras, photographic supplies, and optical goods (telescopes, binoculars, etc.) for resale or redistribution.

Postage for Resale

Expenditures for frozen fruits, fruit juices and vegetables.

Expenditures for the following: dried or dehydrated fruits and vegetables, beverages such as coffee, cocoa, tea, carbonated drinks and flavored drinks, fats and oils, including margarine, sugar, syrup, honey, and molasses, flour, yeast, and flour mixes-- including cake, bread, and muffin mixes, cereals and pastas, spices, flavorings, pickles, relishes, and condiments-- including catsup, salad dressing, vinegar, and pimentos, coconut, gelatin, peanut butter, crackers, nuts, ready-made sandwiches, and other foodstuffs not included under another account code.

Expenditures for alcoholic beverages

Expenditures for the purchase of Services to be resold that are not otherwise classified.

Charges to designated operating and continuing education funds for the administrative cost allowance.

Photographer and Artist Service Reimbursement

Printing and Publishing Reimbursement

Paper Sales Reimbursement

Mailing Supplies Reimbursement

Programming Reimbursement

Computer Center Reimbursement - Other

Instructional Sales Reimbursement

Internal Service Credit representing subsidy or support for a non-exchange transaction.  This represents the use of university funds (E&G, FS, auxiliary or M2) from an OSU unit providing financial support to a fund (7xxxxx) of a University Student Organization (USO) in accordance with requirements in fiscal policy.

Credits for services rendered by sub-units within the Physical Plant. For Physical Plant use only.

Telecommunications Service Reimbursement

Animal Sales Reimbursement

Feed and Bedding Sales Reimbursement