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Specific Account Code Restrictions

Fund Types
Description/Title
Fund begins with:
  11 12 13 2x 3x 34, 35 8x 9x
  E&G - SWPS Designated Op Service Ctr Auxiliary Grants/
Contracts
OSUF, gift Plant Agency
  00-03xxxx 05xxxx 09xxxx 1xxxxx B-Zxxxxx FS, Mxxxxx 8xxxxx 9xxxxx
  Fiscal Policy                
Revenue Acct Codes                  
01xxx student tuition & fees 03-110-101 Int'l only        
03xxx gifts, grants, contracts 03-150-208       gift only  
09xxx internal reimbursement 03-150-111          
                   
Expense Acct Codes                  
101xxx -105xx salary 03-120-xxx    
10123 Sabbatical 03-120-201              
10207,10417,10507 Awards 03-140-507          
10251,10451 Cash Allowance 03-140-501      
106xx Graduate Assistants 03-120-204      
109xx  OPE/fringe benefits 03-120-405    
1095x fee remissions 03-120-403      
2016x awards/prizes 03-140-512        
20190 testing group incentive 03-140-513        
22010 recurring phone 03-140-501 approved only    
22013 cellular phone 03-140-501 restrictions - all fund types    
230xx utilities 03-140-513   approved only    
233xx waste disposal 03-150-4xx   approved only    
23502, 23511 bldg maintenance 03-150-4xx      
23503, 23512 grounds maintenance 03-150-4xx        
23522 maintenance materials (use for bldg only) 03-150-4xx      
2353x custodial 03-150-4xx        
24150 land rentals 03-150-4xx   approved only    
24151 bldg rentals 03-150-4xx   approved only    
24520 security service            
24612 advertising public relations          
247xx construction type              
24750 Shared expense- Auxiliary 03-150-206              
2490x designated op, SC support 03-150-201            
25140 research subjects 03-140-513          
280xx, 281xx, 282xx assessments 03-150-110        
28602 - 28606 conference 03-140-401   approved only    
28610 entertainment GCG 205-14          
28611 interdepartmental refreshment 03-140-505          
28612 hosting groups & guests 03-140-505      
28613 public relations/fund raising 03-140-505          
28620, 2863x participant support OSRAA Policy restrictions Int'l only        
38xxx transfers to Or State Agency SELP only rare     rare        
3991x, 3992x subcontracts GCG 205-20              
40101 equipment 03-150-411          
4011x leases 03-150-102       approved only    
40190 library books 03-150-454 library only         library only    
40199 equip under construction 03-150-411 must be $0 at year-end    
403xx land and land improvements 03-150-451              
404xx IOTB's 03-150-451              
405xx Buildings 03-150-451              
406xx Capitalized Expenses 03-150-451              
407xx Infrastructure 03-150-451              
51xxx, 52xxx scholarships 03-140-508         PELL only    
53xxx Grants-In-Aid 03-140-508       Athletics   Athletics    
55xxx participant support OSRAA Policy restrictions Int'l only        
59xxx other student aid 03-140-508       ASOSU      
6xxxx items for resale 03-150-201            
70003 design ops admin 03-150-204              
70005 F&A (IC) recovery 03-150-109              
79xxx Service credit 03-150-111            
80xxx Depreciation Expense 03-150-454          
9xxxx transfers 03-140-301 special restrictions    

v = ok to use this funding source---however, individual grant restrictions take precedence if 3x "grants"

  (shaded) = use of account code or for this purpose not allowed on this funding source

Use Fiscal Operations Manual FIS 409 and those in "+ References" column for more detailed information.

  • xxxDBR Deans reserve funds --- No income except Resource Fees. No expenses; transfers only
  • 001145 fund with RERF $ -- only approved research equipment/minor equipment purchases. No facilities costs
  • 0012xx & 0013xx Special Project Funds - generally budgeted funds only, no external revenue
  • 005xxx E & G and 03xxxx state-wide Cost Share funds have special restrictions. See GCG Manual 212
  • 03xxxx state-wide public service funds (AES, Ext, FRL) with Federal $ should use 3x "grants" column.
  • 802xx BUC funds - only research facility upgrades and repairs; no equipment or non-research facility costs
  • 83xxxx & 84xxxx Reserve Funds -- expenditures not allowed

Always watch the Program Code attached to the Index for placement of the appropriate expense.

Last Updated: 
06/22/2023