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Account CodesAccount Code Listing for Entering Budgets
Budget by “SUMMARY” account structure – CALS, COS, CVM, COD, CNR, and research & grad studies
1000Salary
This account class includes payments to:
  • Permanent, temporary, and other employees and the cost of fringe benefits relating to these employees
  • Individuals on assistantships such as teaching assistants and research assistants
1800Fringe
This account code includes the cost of staff fringe benefits for:
  • Full-time and part-time permanent and temporary employees
  • Employees on loan to other state institutions and agencies
1990Contracted Services
This account code includes payments to the following types of contracted services that do not fall under the general 1000 Salaries account code:
  • Non-payroll payments or fees to independent contractors, external organizations, and others for services such as contracted secretarial, clerical, and account collection services
  • Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue
2000Supplies
This account code includes the payments for supplies that do not fall under general F&A expenses.
Generally, this means that the purchase of the supplies is:
  • extensive in nature,
  • can be specifically identified to the project, and
  • meets the definition of a direct charge.

Common examples:
  • General laboratory supplies
  • Postage for questionnaires (when documented as part of the research)
  • Computer supplies (under $5000)
3000Current Services
This account class includes the payments for services provided to the University, and in the operation, repair, and maintenance of institutional facilities that do not fall under general F&A expenses. (Domestic and Foreign Travel expenses are covered under separate 3100 and 3130 codes.)

Common examples:
  • Equipment rental
  • Maintenance contracts
  • Postage and shipping charges
  • Publishing (page charges)
  • Printing (posters, brochures)
3100Domestic Travel
This account includes the payments for legitimate expenses while in authorized in-state and out-of-state travel status. Travel expenses include transportation expenses, subsistence expenses, and other travel expenses. Note: For NSF grants, travel to Canada and Mexico are considered domestic travel.

Common examples:
  • Air and ground travel
  • Lodging
  • Meals
  • Conference registration fees
  • Motor Pool
3130Foreign Travel
This account includes the payments for legitimate expenses while in authorized travel status outside the boundaries of Canada and the United States and its territories or possessions.
Note: For NSF grants, travel to Canada and Mexico are not considered foreign travel.
This account also includes authorized payments for travel expenses of associated non-university employees, including the Governing Board of the University, for certain transportation costs.
Travel expenses include transportation expenses, subsistence expenses, and other travel expenses.

Common examples:
  • Air and ground travel
  • Lodging
  • Meals
  • Conference registration fees
  • Travel Visas
4000Fixed Costs
This account includes the payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi-annual, or annual periods through University resources.

The charges are for a fixed sum or a fixed sum plus charges for use of the property, supported by contracts or agreements, and of a continuing nature.

Common examples:
  • Property/facilities rental
  • Vehicle and equipment rental
  • Maintenance contracts
  • NCSU labs
5000Equipment
This account includes the payments for acquiring legal ownership to equipment, including any related shipping and installation charges.

Equipment in this category must meet all of the following conditions:
  • Expected useful life of longer than one year
  • Cost is at least $5,000 (in whole or in part, specific to one project)
  • Not consumable or expendable
  • Movable, even though sometimes attached to other accounts or buildings
  • Its use does not create a readily observable physical impairment or deterioration

See the Fabricated Equipment section in the Sponsored Projects Administration (SPA) Guide for more information on what constitutes Fabricated Equipment and how to budget items that meet the Fabricated Equipment criteria.
6000Tuition
This account includes the payments of monies for scholarships, fellowships, grants, grants-in-aid, traineeships, and other similar financial awards to the institution’s students enrolled in formal coursework.

Common examples:
  • Tuition, fees, health insurance
  • Graduate Tuition Offset
  • Payments for scholarships, fellowships, etc.
6980Subawards
This account includes payments to sub-grantees and/or sub-contractors who are doing a substantial portion of the work on a sponsored project.
8960Facilities & Administrative Costs (Indirect)
Facilities and Administrative costs (F&A; also referred to as indirect costs or overhead) are those costs that are incurred for common or joint objectives and therefore are not readily identifiable with a specific sponsored project.

Examples of costs normally considered to be F&A costs include administrative/clerical; facilities management and utilities; general-purpose equipment; office supplies; postage; memberships and dues; subscriptions/books/periodicals and local telephone charges.
Budget by “DETAILED” account structure – COE, COT, EDUC, AND CHASS
1112Salary - Graduate Research Assistant
1116Salary - Summer Faculty Support
1118Salary - Release Time
1119Salary - EPA Regular All Other - Post Doc
1219Salary - SPA Regular Salary (Technician)
1410Salary - Non-Student Regular Wage
1450Salary - Student Regular Wage
1899Fringe Benefits
1950Honariums
1990Contracted Services
2999Supplies
3110In State Travel
3120Domestic Travel
3130Foreign Travel
3999Current Services
4999Fixed Charges - Service centers w/ approved use rate charge in 4998
5999Equipment
6575Graduate Tuition
6961Undergraduate Tuition
6962Stipends (No employment obligation)
6980Subawards
8960Facilities & Administrative Costs (Indirect)
8950Budget Pool

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