Code | Title | |
---|---|---|
25020 | Radioactive Materials |
Costs of radioactive materials used for medical or scientific purposes. |
25021 | Radiology Films (tax reportable) |
Costs of radiological films. |
25022 | Radiology Procedures & Readings (tax reportable) |
Payments to radiologists for taking and interpreting X-rays. |
25030 | Dressing Materials |
Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings. |
25031 | Sutures |
Expenditures for sutures. |
25040 | Syringes & Needles |
Expenditures for syringes and needles used in hospitals and clinics. |
25041 | Glassware Medical/Scientific |
Expenditures for thermometers and miscellaneous glassware used in hospitals and clinics. |
25042 | Rubber & Plastic Supplies Medical/Scientific |
Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics. |
25044 | Specialty Cleaning Supplies |
Expenditures for disinfectants, cleaners, reagents and other solutions used for cleaning applications in hospitals and clinics. |
25046 | Vaccines |
Expenditures for vaccines used in hospitals and clinics. |
25051 | Appliances Braces (tax reportable) |
Expenditures for the manufacture, fitting or repair of orthopedic braces. |
25099 | Other Medical/Scientific Materials & Supplies |
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)). |
25101 | Laboratory Services (tax reportable) |
Payments to licensed laboratories for diagnostic laboratory tests, analysis, specialized reports, etc., that are medical in nature. (See account 24617 for non-medical laboratory services.) |
25108 | Drug Testing Service (tax reportable) |
Expenditures directly related to conducting tests and analyses for determining presence of illicit substances. This code is used primarily for NCAA-required testing. |
25110 | Hospitalization-Inpatient (tax reportable) |
Expenditures made for hospitalization, medication and treatment of patients confined to an infirmary or hospital. |
25111 | Hospitalization-Outpatient (tax reportable) |
Expenditures made in the course of treating patients who are not confined to an infirmary or hospital. |
25119 | Rehabilitation - Outpatient (tax reportable) |
Expenditures for rehabilitative care for patients who are not kept overnight. |
25120 | Medical Services (tax reportable) |
Payments to medical doctors for professional services as well as payments for hospital charges. |
25122 | Surgical Services (tax reportable) |
Payments to medical doctors for the performance of surgical procedures. |
25123 | Anesthesia Services (tax reportable) |
Payments to medical doctors or anesthetists for the administration of anesthesia during surgery. |
25124 | General Dental Services (tax reportable) |
Payments to dentists for general dental care. |
25126 | Psychological Services (tax reportable) |
Payments to psychologists for psychological evaluation and therapy. |
25127 | Physical Therapy (tax reportable) |
Payments to registered physical therapists or medical doctors for physical therapy services. |
25135 | Agency Nurse Fee (tax reportable) |
Payments to private agencies who provide temporary nursing services. |
25140 | Research Subjects (tax reportable) |
This code concerns payment to persons who contribute to research projects, but are not required to perform personal services. This includes: (1) those who contribute blood or other human specimens, (2) those who contribute time to be a subject of research projects and (3) the costs of gift certificates. (see also 20190 - Testing Group Incentives) |
25150 | Electrocardiogram (EKG) Services (tax reportable) |
Expenditures for electrocardiograms for patients. |
25151 | Electroencephalogram (EEG) Services (tax reportable) |
Expenditures for electroencephalograms for patients. |
25152 | Echo Cardiogram (tax reportable) |
Expenditures for echocardiograms for patients. |
25199 | Other Medical/Scientific Services (tax reportable) |
Expenditures for medical and scientific services not otherwise categorized. |
Code | Title | |
---|---|---|
28002 | Department of Justice Services |
This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate. |
28003 | Secretary of State Audit Assessment |
This assessment pays for the Secretary of State Audits Division audit costs. The assessment is allocated to the institutions based on expenditures. |
28020 | Central Government Service Charge |
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. |
28028 | State Treasury Banking Service Charge |
This assessment pays for Oregon State Treasury banking transaction fees. |
28034 | Secretary of State Archives Assessment |
This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate. |
28036 | Department of Administrative Services (DAS) Geographic Information System Assessment |
This assessment is charged by DAS to state agencies to pay for the maintenance of the state's investment in shared Geographic Information System. DAS uses a tiered approach to charge the assessment. OUS is categorized as a tier one agency. DAS charges the assessment based on an agency's tier and FTE. OUS will distribute the assessment to OUS institutions based on Budgeted Operations payroll expense. |
28062 | Oregon Ethics Commission Assessment |
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. |
28072 | Emerging Small Business |
This assessment is charged to pay for the administration of the Department of Consumer and Business Services' certification of Minority, Women, and Emerging Small Businesses and the Governor's Advocate operations for policy and outreach efforts. The assessment is based on non-federal, full-time equivalent position authority of all state agencies. OUS will distribute this assessment to institutions based on total Services and Supplies expenses in Budgeted Operations, Designated Operations, Service Department and Auxiliary funds in the prior fiscal year. |
28078 | BOLI Prevailing Wage Rate Fee |
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. |
28101 | University Shared Services Enterprise (USSE) Operations Assessment |
Assessments to Auxiliary Activities and State-wide Public Service Divisions for administrative services provided to OSU by USSE and then redistributed. |
28105 | OUS Information Technology Services (ITS) Assessment |
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. |
28151 | Pooled Investment Fund Assessment | |
28152 | Retirement Plan Management Assessment | |
28160 | Risk Mangement General Liability Pool Assessment |
Assessment paid by pool participants to fund general liability portion of the Oregon University System self-insurance pool. |
28161 | Risk Management Property Pool Assessment |
Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool. |
28162 | Risk Management - Auto Pool Assessment |
Assessment paid by pool participants to fund automobile self-insurance portion of the Oregon University System self-insurance pool. |
28201 | Administrative & Support Service Charge |
The allocation of general administrative and support service costs to a sub-unit. |
28202 | Building Use Overhead Charge |
Used to record the Building Use Allowance portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines. |
28203 | Operation & Maintenance of Physical Plant |
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. |
28204 | General Administration Overhead Charge |
Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines. |
28205 | Climate Action Plan Assessment |
Climate Action Plan Assessment |
28400 | Other Assessments |
Minor miscellaneous assessments not otherwise specified. |
Code | Title | |
---|---|---|
28502 | Overtime Meal Allowance |
Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift. |
28510 | Moving Expense - Non-Employee (Taxable) (tax reportable) |
Taxable payments for expenses related to a non-employee's change of residence. It applies to both transfers and moving. It includes per diem and transportation expenses for pre-move house hunting trips; all meal expense reimbursements; costs associated with either the sale or purchase of a residence; and all reimbursed expenses if the move is less than 50 miles. See 107xx for employee moving expenses. |
28520 | Disbursement of Wages to Survivor (tax reportable) |
Disbursements of a deceased employee's salaries, wages and accrued vacation to the estate of the deceased. |
28521 | Early Retirement-Health Care (tax reportable) |
Expenditure to a Plan Administrator on behalf of participants in the Early Retirement Incentive Program. The amount may not exceed the employer's health insurance contribution in accordance with the OUS Faculty Early Retirement Incentive Plans and Transition Services Guidelines document. |
28531 | Royalty Payments (tax reportable) |
Payments to faculty, staff or sponsoring entities for their share of royalty proceeds. |
28533 | Bicycle Commuter Reimbursement |
Reimbursement to a regular employee (not sutdent or temporary employee) for reasonable bicycle commuter expenses, up to a maximum of $20 per month and supported by a copy of the receipt fo the incurred expense. The reimbursement is excludable from employee gross income and is not W-2 reportable. Refer to OUS fiscal policy 66.100 for additional information. |
28547 | Insurance Benefits - Non-Employable (Reportable) (tax reportable) |
Payments made on behalf of non-employee subject workers for tax reportable insurance benefits. |
28555 | Employee Assistance - Contract Services (tax reportable) |
Expenditures for employee assistance programs such as mental health counseling. |
28590 | Federal Work Study Program - Off-Campus Cost Share |
Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus. |
Code | Title | |
---|---|---|
28601 | Conference Registration Fees |
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.) |
28602 | Conference Housing |
Costs of housing when paid as part of conference fees. Use this code for recording expenses incurred for housing attendees 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) |
28603 | Conference Meals |
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) |
28604 | Conference Refreshments |
Costs of food, drinks and supplies for refreshment breaks during conferences, workshops and non-departmental special trips. This code is only for such costs not included in the conference fee. Use this code for recording refreshment 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) |
28605 | Conference Events |
Costs of optional conference events not included as part of the basic conference fee. These costs may include meals, parties and special trips. Use this code for recording event expenses incurred when hosting a conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary) |
28606 | Conference Facilities (tax reportable) |
Costs of rental of conference facilities. Use this code for recording facility rental expenses incurred when hosting a conference. Also includes rental of AV equipment and other items required for the conference. (See section 13.01C[3], Conference/Workshop Expenses - Executive Office Approval Unnecessary) |
28610 | Entertainment |
Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.) |
28611 | Refreshments - Inter-Departmental |
Expenditures for non-alcoholic beverages and food served at business, instructional, or informational departmental meetings where attendees are OUS employees. This includes formal training, departmental staff retreats, and employee working meals. Appropriate business purpose and justification for serving food at the function is required. Meals or refreshments for regularly scheduled departmental meetings are not allowable expenses. See OUS Fiscal Policy Manual 56.100 for further information and definitions. |
28612 | Hosting Groups & Guests |
Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff/student recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OSU-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See Fiscal Policy Manual 410-05 Hosting Groups and Official Guests for further information and definitions. |
28613 | Public Relations/Fund Raising |
This account includes costs of events and activities associated with efforts to generate university resources and engage in institutional promotional activities and with public relations. All fundraising, public relations and other community activity costs are posted to this account. Expenses posted to this account code relate to activities having the purpose of generating revenue/business from non-exchange transactions, i.e., gifts, donations, developmental funds and similar sources of revenue. Note: Expenses that fall under this account code that are expected to be reimbursed by OSUF, must be sent to the foundation as a direct payment request. |
28614 | Event Tickets |
Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events. |
28620 | Non-Stipend Room & Board |
Payments to families, rooming houses and dormitories on behalf of students for room and board charges that are direct program costs rather than student aid. Use this code when a lump-sum program fee includes room and board (e.g., overseas studies). |
28630 | Non OSU Participant Support - Tuition/Registration |
Participant support for non-OSU students and employees for tuition or registration fees paid to non-OSU entities and are supported by receipts. |
28631 | Non OSU Participant Support - Other |
Miscellaneous participant support costs for non-OSU students and employees documented by receipts. Do not use this code for expenditures related to tuition, registration fees, room & board, books and travel related expenditures. (see specific 2863x accounts for these expenditures). |
28632 | Non OSU Participant Support - Non-Resident Alien (tax reportable) |
Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. Code covers tuition and registrations fees, stipends, room and board, and book allowances. It excludes travel. Transactions are 1042S reportable. |
28633 | Non OSU Participant Support - Book Allowance |
Payments made to a non-OSU participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts. |
28634 | Non OSU Participant Support - Room & Board |
Expenditures for room and board covering charges incurred by non-OSU participants under training or research programs. The expenditure must be documented by receipts. |
28635 | Non OSU Participant Support - Travel Payment |
Payments made on behalf of non-OSU participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts. |
28636 | Non OSU Participant Support - No Receipts (tax reportable) |
Non-OSU participant support costs that are not documented by receipts. Code includes tuition and registration fees, stipends, room and board, and book allowances. Transactions are 1099 reportable. |
28637 | Non OSU Participant Support - Foreign Source |
Non-OSU, Non-Resident Alien participant support costs that are not documented by receipts. The participant never entered the United States so the payment is considered "Foreign Source Income". Code includes tuition and registration fees, stipends, room and board, and book allowances. |
28650 | Trade Show/Event Fees |
Expenditures related to participation in trade shows and similar events. Expenses include booth registration fees and associated costs. |
28699 | Other Conference/Entertainment Expenses |
Expenses for conference and entertainment costs not otherwise specified. |
Code | Title | |
---|---|---|
28701 | Insurance |
Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)). |
28703 | Taxes & Licenses |
Payments made for taxes and licenses. Sales or excise taxes that are part of the purchase of materials or services are not segregated and charged to this code. |
28704 | Medical Insurance-Nonemployee |
Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance). |
28705 | Liability Insurance-Private Carrier |
Payments made to a private carrier for liability insurance. |
28706 | Insurance Benefits - Non-Employee (Non-Reportable) (tax reportable) |
Payments made on behalf of non-employee subject workers for non-tax reportable insurance benefits. |
28710 | Credit Card Discounts |
Discounts charged when payment is accepted by credit card. |
28711 | Bad Debt Expense |
Accounts Receivable amounts written off as uncollectible or amounts charged to establish a provision for bad debts. |
28713 | Settlement In Lieu of Litigation |
This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104. |
28714 | Settlement as Result of Litigation (tax reportable) |
For payments as the result of litigation. This account code is to be used whether or not the attorney is the exclusive payee (e.g. attorney's and claimant's names are on one check). This amount is included on form 1099, box 14 "Gross Proceeds Paid to Attorney". |
28715 | Risk Management Third Party Administrator Claims Reimbursement (tax reportable) |
Reimbursements paid to Third Party Administrator (TPA) for payments on risk insurance claims and settlement on behalf of OSU. Not to be used for Fees charged to the TPA, fees are tax reportable and accounted for on account 24599. AT - Gross Proceeds Paid to Attorney |
28721 | Loss On Disposal of Asset |
For losses incurred when an asset is sold at less than book value, which includes the purchase price, fees, taxes and other charges related to the purchase. |
28723 | Inventory Adjustment/Write-Off |
To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property) |
28725 | Trademark/Patent Registration Fee |
Expenses directly related to the filing and registration of intellectual property such as trademarks, copyrights, plant protection, and patents. |
28730 | Medical Insurance Domestic Students |
Payments made for medical insurance coverage for domestic students. |
28731 | Medical Insurance International Students |
Payments made for medical insurance coverage for international students. |
Code | Title | |
---|---|---|
28802 | Bond Principal Payment |
Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.) |
28803 | Certificates of Participation (COPS) - Principal Payment |
Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.) |
28804 | Small Energy Loan Program (SELP) Principal Payment |
Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans. |