Revised: 12/1/2014

 

Downloadable Version

 

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.