Revised: 12/1/2014
Specific Account Code Restrictions
See FIS 409
|
|||||||||
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 | ||
+Reference | |||||||||
Revenue Acct Codes | |||||||||
01xxx student tuition & fees | FIS 101-01 | √ | Int'l only | √ | √ | ||||
03xxx gifts, grants, contracts | FIS 102-05 | gift only | √ | √ | √ | ||||
09xxx internal reimbursement | FIS 1107-04 | √ | √ | √ | |||||
Expense Acct Codes | |||||||||
101xxx -105xx salary | FIS 401 | √ | √ | √ | √ | √ | √ | ||
10123 Sabbatical | GCG 209-01A | √ | |||||||
10207,10417,10507 Awards | FIS 410-08 | √ | √ | √ | |||||
10251,10451 Cash Allowance | FIS 410-33 | √ | √ | √ | √ | √ | |||
106xx Graduate Assistants | FIS 401-04 | √ | √ | √ | √ | √ | |||
109xx OPE/fringe benefits | FIS 402-01 | √ | √ | √ | √ | √ | √ | ||
1095x fee remissions | FIS 402-06 | √ | √ | √ | √ | √ | |||
2016x awards/prizes | FIS 410-27 | √ | √ | √ | √ | ||||
20190 testing group incentive | FIS 410-23 | √ | √ | √ | √ | ||||
22010 recurring phone | GCG 205-07 | √ | √ | √ | √ | approved only | √ | ||
22013 cellular phone | FIS 410-30 | restrictions - all fund types | |||||||
230xx utilities | FIS 410-31 | √ | √ | √ | approved only | √ | |||
233xx waste disposal | GCG 205-08 | √ | √ | √ | approved only | √ | |||
23502, 23511 bldg maintenance | GCG 205-09 | √ | √ | √ | √ | √ | |||
23503, 23512 grounds maintenance | GCG 205-09 | √ | √ | √ | √ | ||||
23522 maintenance materials (use for bldg only) | √ | √ | √ | √ | √ | ||||
2353x custodial | GCG 205-09 | √ | √ | √ | √ | ||||
24150 land rentals | GCG 205-10 | √ | √ | √ | approved only | √ | |||
24151 bldg rentals | GCG 205-10 | √ | √ | √ | approved only | √ | |||
24520 security service | √ | √ | √ | ||||||
24612 advertising public relations | √ | √ | √ | √ | |||||
247xx construction type | √ | √ | |||||||
24750 Shared expense- Auxiliary | √ | ||||||||
2490x designated op, SC support | FIS 801-11 | √ | √ | ||||||
25140 research subjects | FIS 410-23 | √ | √ | √ | |||||
280xx, 281xx, 282xx assessments | FIS 503 | √ | √ | √ | √ | ||||
28602 - 28606 conference | FIS 410-21 | √ | √ | √ | approved only | √ | |||
28610 entertainment | GCG 205-14 | √ | √ | √ | |||||
28611 interdepartmental refreshment | FIS 410-07 | √ | √ | √ | |||||
28612 hosting groups & guests | FIS 410-05 | √ | √ | √ | √ | √ | |||
28613 public relations/fund raising | FIS 410-05 | √ | √ | √ | |||||
28620, 2863x participant support | FIS 410-32 | restrictions | Int'l only | √ | √ | ||||
38xxx transfers to Or State Agency | (SELP only) | rare | rare | ||||||
3991x, 3992x subcontracts | GCG 205-20 | √ | |||||||
40101 equipment | FIS 601 | √ | √ | √ | |||||
4011x leases | FIS 502-02 | √ | approved only | √ | |||||
40190 library books | FIS 607-02 | library only | library only | ||||||
40199 equip under construction | FIS 601 | must be $0 at year-end | |||||||
403xx land and land improvements | FIS 603 | √ | |||||||
404xx IOTB's | FIS 603 | √ | |||||||
405xx Buildings | FIS 603 | √ | |||||||
406xx Capitalized Expenses | FIS 603 | √ | |||||||
407xx Infrastructure | FIS 603 | √ | |||||||
51xxx, 52xxx scholarships | FIS 410-11 | PELL only | √ | ||||||
53xxx Grants-In-Aid | FIS 410-11 | Athletics | Athletics | ||||||
55xxx participant support | FIS 410-32 | restrictions | Int'l only | √ | √ | ||||
59xxx other student aid | FIS 410-13 | ASOSU | √ | ||||||
6xxxx items for resale | FIS 409 | √ | √ | ||||||
70003 design ops admin | FIS 515 | √ | |||||||
70005 F&A (IC) recovery | FIS 900 | √ | |||||||
79xxx Service credit | FIS 1107-03 | √ | √ | ||||||
80xxx Depreciation Expense | FIS 607-02 | √ | √ | √ | |||||
9xxxx transfers | FIS 413 | 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.