Finance and Administration

Binding service performed by others.

Photography services performed by others.

Printing and publishing service performed by others. This code excludes duplicating and copying (see account code 24602 (Duplicating and Copying).

Expenditures for graphic design services.

Expenditures for the services of professional video production.

Media and similar services including advertising and promotions specifically for departmental business purposes are recorded under this code. Examples are media expenses directed toward recruiting students, promoting student services, and announcing public service events. Expenses posted to this account code relate to activities having the purpose of generating revenue/business from exchange transactions, i.e., tuition, fees, and similar sources of revenue.  All costs associated with fund raising and public relations must be posted to account code 28613 Public Relations/Fund Raising.

Expense directly related to securing editing services.

Charges for day rate use fees of OSU operated vessels.

Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.

Subsidy or support for a non-exchange transaction. This represents the use of University funds (E&G, auxiliary, or M2) from an OSU department/unit providing financial support to the agency fund (9xxxxx) of a Recognized Student Organization (RSO) in accordance with requirements in FIS policy.

Expenditures for non-capitalized construction contract services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Costs of pharmaceuticals and pharmaceutical supplies.

Expenditures for intravenous fluids and for supplies necessary for their administration.

Costs of gases other than anesthesia gases (see account code 25004 (Anesthetic Materials)). This code includes gases such as oxygen and carbon dioxide mixtures used in the treatment of patients. It also includes oxygen used to drive equipment such as fog generators and atomizers.

Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.

Costs of radiological films.

Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.

Expenditures for syringes and needles used in hospitals and clinics.

Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.

Expenditures for vaccines used in hospitals and clinics.

Supplies not otherwise classified that are consumed by infirmaries or hospitals for the treatment of patients. This code includes athletic training room supplies. It excludes materials chargeable to patients on a per-item basis, and it excludes materials for instructional or research purposes (see account codes 20102 (General Operating Supplies) and 20103 (Laboratory Supplies)).

Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing.

Expenditures made in the course of treating patients who are not confined to an infirmary or hospital.

Payments to medical doctors for professional services as well as payments for hospital charges.

Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.

Payments to psychologists for psychological evaluation and therapy.

Payments to private agencies who provide temporary nursing services.

Expenditures for electrocardiograms for patients.

Expenditures for echocardiograms for patients.

This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate.

This assessment pays for general administrative costs associated with indirect services provided by the Legislative assembly, Legislative Counsel Committee, Governor's Office, and the Secretary of State Archives Division. DAS charges the assessment based on FTE. The assessment is allocated by OUS to institutions' Service Departments and Auxiliary Enterprise funds based on total payroll expenses.

This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.

The assessment for the Oregon Government Ethics Commission is apportioned among state agencies based on the number of full-time equivalent employees budgeted by the agency. This is a new assessment for 2009-11, as authorized and directed by the 2007 Legislature.The total amount charged in Table 2-5 was calculated for the state agency share of the Oregon Government Ethics Commission's budget. From this amount, 100 percent of the total amount is based on full-time equivalent positions. The FTE counts listed were provided by the Department of Administrative Services.

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.

Assessment for Information Technology Services services provided to regional universities. ITS services include Banner system support, data warehouse, technical support and other projects unique to the regional universities. This is an annual, flat-rate, assessment.

Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool.

The allocation of general administrative and support service costs to a sub-unit.

Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

Climate Action Plan Assessment

Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift.

Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased.

Payments to faculty, staff or sponsoring entities for their share of royalty proceeds.

Payments made on behalf of non-employee subject workers for tax reportable insurance benefits.

Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.

Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)

Costs of meals which are usually catered and served during conferences and workshops. These meal costs are ordinarily included in the conference fee. Use this code for recording meal expenses incurred when hosting a conference. ((See account 28601 for cost incurred when attending a conference.) (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary)