|Account Codes||Account Code Listing for Entering Budgets|
|Budget by “SUMMARY” account structure – CALS, COS, CVM, COD, CNR, and research & grad studies|
This account class includes payments to:
This account code includes the cost of staff fringe benefits for:
This account code includes payments to the following types of contracted services that do not fall under the general 1000 Salaries account code:
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:
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.)
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.
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.
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.
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:
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.
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.
This account includes payments to sub-grantees and/or sub-contractors who are doing a substantial portion of the work on a sponsored project.
|8960||Facilities & 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|
|1112||Salary - Graduate Research Assistant|
|1116||Salary - Summer Faculty Support|
|1118||Salary - Release Time|
|1119||Salary - EPA Regular All Other - Post Doc|
|1219||Salary - SPA Regular Salary (Technician)|
|1410||Salary - Non-Student Regular Wage|
|1450||Salary - Student Regular Wage|
|3110||In State Travel|
|4999||Fixed Charges - Service centers w/ approved use rate charge in 4998|
|6962||Stipends (No employment obligation)|
|8960||Facilities & Administrative Costs (Indirect)|