Standard Account Codes

61000 Personnel Compensation

• 61100 EPA Non-Teaching Salaries (Budget Use Only)
  • 61110 EPA Regular Salaries
    • 61111 EPA Research Salaries
    • 61112 Graduate Research Assistants
  • 61120 EPA Overtime Payments
  • 61130 EPA Premium Payments
    • 61131 EPA Holiday Premium
    • 61132 EPA Shift Premium
  • 61140 EPA Employees on Loan
• 61200 SPA Employee Salaries (Budget Use Only)
  • 61210 SPA Regular Salaries
  • 61220 SPA Overtime Payments
  • 61230 SPA Premium Payments
    • 61231 SPA Holiday Premium
    • 61232 SPA Shift Premium
    • 61234 SPA On Call Pay
  • 61240 SPA Employees on Loan
  • 61270 SPA Longevity Payments
  • 61280 SPA Salary Reserves
• 61300 EPA Teaching Salaries (Budget Use Only)
  • 61310 EPA Academic Salaries
    • 61312 Graduate Teaching Assistant
  • 61340 EPA Teachers on Loan
  • 61380 EPA Salary Reserves
• 61400 Temporary Employee Wages (Budget Use Only)
  • 61410 Non-Student Regular Wages
  • 61420 Non-Student Overtime Payments
  • 61430 Non-Student Premium Payments
  • 61450 Student Regular Wages
    • 61451 Student Research Wages
  • 61460 Student Overtime Payments
  • 61470 Student Premium Payments
• 61500 Workmen's Compensation
  • 61561 Medical Benefits
  • 61563 Temporary Disability
  • 61565 Partial Disability
  • 61567 Death Benefits
  • 61569 Administration Fee
  • 61580 Short Term Disability
  • 61590 Other Personal Payments
    • 61591 Education Assistance - taxable
    • 61599 Other Personnel Payment
       
• 61700 Board Member Compensation (Budget Use Only)
• 61800 Staff Benefits (Budget Use Only)
  • 61810 Social Security
  • 61820 State Retirement
  • 61822 Federal Retirement
  • 61830 Medical Insurance
  • 61840 Disability Insurance
  • 61850 Unemployment Compensation
  • 61860 Workers Compensation Premiums
  • 61870 TIAA Optional Retirement
  • 61880 Law Officers' Retirement
  • 61890 Staff Benefits Reserves
• 71900 Contracted Services (Budget Use Only)
  • 71910 Legal and Accounting Fees
  • 71920 Consultant Fees
    • 71921 Consultant Fees
    • 71922 Documented Travel Reimbursement
  • 71930 Medical Fees
  • 71940 Employee on Loan Payments
  • 71950 Honorariums
  • 71960 Expert Witness Fees
  • 71970 Academic Inst./Res. Service
  • 71990 Other Contracted Services
    • 71991 Contracted Service Fees
    • 71992 Documented Travel Reimbursement
    • 71993 Debt Set-Off Charge
    • 71995 Sub-Agreements

72000 Supplies and Materials (Budget Use Only)

• 72060 Private Gifts
• 72070 Other Supplies
• 72100 Household Supplies (Budget Use Only)
  • 72101 Cleaning Supplies
  • 72102 Other Supplies & Materials (Clothing, Safety Shoes, Etc.)
• 72200 Food Products (Budget Use Only)
  • 72201 Food For Children
  • 72203 Other Food Products
• 72300 Educational Supplies (Budget Use Only)
• 72301 Teaching Supplies
  • 72302 Laboratory Supplies
  • 72303 Agricultural Supplies
  • 72304 Other Educational Supplies
  • 72305 Educational Software
  • 72306 Pharmaceutical Supplies
  • 72307 Other Medical Supplies
• 72400 Repair Supplies (Budget Use Only)
  • 72401 Plumbing, Electrical & Mechanical
  • 72402 Other Repair Supplies
• 72500 Motor Vehicle Supplies (Budget Use Only)
  • 72501 Motor Vehicle Supplies
  • 72511 Motor Vehicle Supplies
  • 72514 Motor Vehicle Supplies
  • 72516 Motor Vehicle Supplies
• 72600 Office Supplies (Budget Use Only)
  • 72601 Office Supplies
  • 72602 Office Supplies
• 72700 Purchases for Resale (Budget Use Only)
  • 72710 New Texts
  • 72720 Used Texts
    • 72722 Trade Books
  • 72730 Supplies
  • 72740 Clothing
  • 72750 Gifts
  • 72760 Computers
  • 72770 Food
  • 72780 Buybacks
  • 72791 Returns and Allowances
  • 72792 Penalties
  • 72793 Discounts
  • 72794 Royalties
  • 72795 Film Processing
• 72900 Other Supplies (Budget Use Only)
  • 72901 Data Processing Supplies
  • 72902 Other Supplies
  • 72911 Software (NON- WAN)
  • 72912 Software (WAN)
  • 72913 Computer Accessories
  • 72950 VISA Procurement Card

73000 Current Services (Budget Use Only)

• 73100 Travel (Budget Use Only)
  • 73110 In-State Travel (Budget Use Only)
    • 73111 In-State Air Transportation
    • 73112 In-State Ground Transportation
    • 73113 In-State Other Transportation
    • 73114 In-State Lodging
    • 73115 In-State Meals
    • 73116 In-State Other Expense
    • 73119 In-State Registration
    • 73120 Out of State Travel (Budget Use Only)
    • 73121 Out of State Air Transportation
    • 73122 Out of State Ground Transportation
    • 73123 Out of State Other Transportation
    • 73124 Out of State Lodging
    • 73125 Out of State Meals
    • 73126 Out of State Other Expense
    • 73129 Out of State Registration
  • 73130 Out of Country Travel
    • 73131 Out of Country Air Transportation
    • 73132 Out of Country Ground Transportation
    • 73133 Out of Country Other Transportation
    • 73134 Out of Country Lodging
    • 73135 Out of Country Meals
    • 73136 Out of Country Other Expense
    • 73139 Out-of-Country Registration
  • 73140 Board Non-Employee 
    • 73141 Board/Non-Employee Transportation
    • 73144 Board/Non-Employee Subsistence
  • 73150 Motor Pool Lease Pmt.
  • 73154 Athletic Recruiting Travel
• 73200 Communication (Budget Use Only)
  • 73201 Telephone Local Calls
  • 73202 Telephone Long Distance Calls
  • 73203 Postage & P. O. Box Rental
  • 73204 State Courier Service
  • 73205 Express Mail
  • 73206 Network Charges
  • 73211 Telephone - Cellular
  • 73212 Calling Card Charges
  • 73213 Voice Mail Charges
  • 73214 Pager Services
  • 73215 Other Wireless Services
  • 73220 Telephone Installation and Repair
  • 73230 Telecom Charges - WAN
  • 73231 Video Trans Chg.
  • 73232 ISP - WAN
  • 73240 Cable TV Services
• 73300 Utilities (Budget Use Only)
  • 73301 Electricity
  • 73302 Water and Sewer
  • 73303 Fuel Oil
  • 73304 Natural Gas
  • 73305 Chemicals and Additives
• 73400 Printing & Binding (Budget Use Only)
  • 73401 Book Binding
  • 73402 Other Printing & Binding
  • 73490 University Advertising
  • 73491 Recruiting
• 73500 Repairs & Maintenance (Budget Use Only)
  • 73501 Electrical Services
  • 73502 HVAC Services
  • 73503 Painting Services
  • 73504 Plumbing Services
  • 73505 Roofing Repair Services
  • 73508 Other Repairs
  • 73510 Office Equipment and Peripherals
  • 73511 Minor Building Renovations (Physical Plant's Use Only)
  • 73520 Motor Vehicle Repairs
  • 73590 Other Minor Building Renovations (Physical Plant's Use Only)
• 73600 Freight & Express (Budget Use Only)
  • 73601 Freight & Express
• 73700 Advertising (Budget Use Only)
  • 73701 Personnel Recruitment
  • 73702 Other Advertising
  • 73790 Public Relations Advertising
• 73800 Data Processing (Budget Use Only)
  • 73810 EDP Service Mainframe
  • 73811 Non-WAN Consulting Fees
  • 73812 WAN Consulting Fees
• 73900 OTHER Current Services (Budget Use Only)
  • 73901 Other Current Services
  • 73902 Educational Assistance Payments-Non Taxable
  • 73903 Moving Expenses
  • 73904 Legal Recording Services
  • 73905 Bank Card Service Charges
  • 73910 Security Service Contracts
  • 73911 Custodial Service Contracts
  • 73912 Waste Removal Services
  • 73913 Pest Control Contracts
  • 73914 Uniform Services
  • 73915 Food Service Contracts
  • 73916 Entertainment Contracts
  • 73917 Cable TV Contracts
  • 73918 Storage Services
  • 73950 Game Guarantees
  • 73951 Game Expense
  • 73952 Other Current Services
  • 73990 Unallowable - Contract and Grant Charges

74000 Fixed Charges (Budget Use Only)

• 74100 Rental OF Real Property (Budget Use Only)
  • 74101 Land Rental
  • 74102 Building Rental
  • 74103 Office Rental
  • 74104 Rental of Conference rooms, halls, auditoriums
  • 74105 Storage Unit Rental
  • 74106 Rental of Other Real Property
• 74200 Rental OF EDP Equipment (Budget Use Only)
  • 74201 Rental of EDP Equipment (Non WAN)
  • 74202 Rental of EDP Equipment (WAN)
  • 74203 Voice Communication Equipment
  • 74208 Video Transmission Equipment
• 74300 Rental OF Other Equipment (Budget Use Only)
  • 74301 Postage Meter Rental
  • 74302 Copier Equipment Rental
  • 74303 Other Equipment Rental
• 74400 Maintenance Contracts (Budget Use Only)
  • 74401 Building Maintenance
  • 74402 Indoor Landscaping Contracts
  • 74403 Office Equipment Contracts
  • 74406 Scientific Equipment Maintenance
  • 74420 Software (non-WAN)
  • 74421 Software (WAN)
  • 74425 EDP Equipment (non WAN)
  • 74426 EDP Equipment (WAN)
  • 74430 Video Transmission Equipment
• 74500 Insurance & Bonding (Budget Use Only)
  • 74501 Property Insurance
  • 74502 Liability Insurance
  • 74503 Motor Vehicle Insurance
  • 74505 Bonding Insurance
• 74700 Pensions & Benefits
  • 74760 Workers Compensation Benefits
• 74800 Indirect Overhead Costs (Budget Use Only)
  • 74801 Indirect Costs
• 74900 Other Fixed Charges (Budget Use Only)
  • 74901 Institutional Dues
  • 74902 Subscriptions - Non Library
  • 74903 Memberships
  • 74904 Royalties
  • 74990 Private Clubs/Organizations Memberships

75000 Capital Outlay (Budget Use Only)

• 75100 Office Equipment (Budget Use Only)
  • 75101 Office Equipment($100-$2499 Per Item)
  • 75102 Office Equipment($2500-$4,999 Per Item)
  • 75103 Office Equipment($5,000 and Above)
• 75200 EDP Equipment (Budget Use Only)
  • 75201 EDP Equipment($100-$1199 Per Item)
  • 75202 EDP Equipment($1200-$4,999 Per Item)
  • 75203 EDP Equipment($5,000 and Above)
  • 75211 WAN Equipment ($100 - 1199 Per Item)
  • 75212 WAN Equipment ($1200 - 4999 Per Item)
  • 75213 WAN Equipment ($5000 and Above Per Item)
  • 75230 Video Transmission Equipment
  • 75231 Non-WAN ($100 - $1199 per item)
  • 75232 Non-WAN ($1200 - $4999 per item)
  • 75233 Non-WAN ($5000 & above per item)
  • 75241 WAN ($100 - $1199 per item)
  • 75242 WAN ($1200 - $4999 per item)
  • 75243 WAN ($5000 & above per item)
• 75300 Educational Equipment (Budget Use Only)
  • 75301 Educational Equipment($100-$499 Per Item)
  • 75302 Educational Equipment($500-$4,999 Per Item)
  • 75303 Educational Equipment($5,000 and Above)
• 75400 Motor Vehicles (Budget Use Only)
  • 75401 Motor Vehicles
• 75500 Other Equipment (Budget Use Only)
  • 75501 Other Equipment($100-$2499 Per Item)
  • 75502 Other Equipment($2500-$4,999 Per Item)
  • 75503 Other Equipment($5,000 and Above)
• 75600 Library Books & Journals (Budget Use Only)
  • 75601 Library Books
  • 75602 Other Library Magazines, Papers & Journals
• 75700 Land
  • 75701 Land Acquisition
  • 75702 Relocation Payments
• 75800 Buildings (Restricted to Capital Improvement Projects)
  • 75801 General Contract
  • 75802 General Contract
  • 75803 General Contract
  • 75805 Electrical Contract
  • 75806 Electrical Contract
  • 75810 Plumbing Contract
  • 75811 Plumbing Contract
  • 75812 Plumbing Contract
  • 75815 HVAC Contract
  • 75816 HVAC Contract
  • 75817 HVAC Contract
  • 75820 Design Contract
  • 75821 Design Contract
  • 75822 Design Contract
  • 75823 Construction Management
  • 75825 Additional Inspection
  • 75828 Contingency
  • 75829 Contingency
  • 75831 Modular Building Contract
  • 75832 Utility Connection
  • 75833 Foundation
  • 75834 Boiler Contract
  • 75835 HVAC & Plumbing
  • 75836 Construction Management
  • 75840 Roofing Contract
  • 75841 Asbestos Removal
  • 75842 Steam Tunnel Repair
  • 75843 Elevator Contract
  • 75851 Cabletron Network
  • 75856 Bond Administration Fee
• 75900 Other Capital Outlay
  • 75901 Planting Contract
  • 75902 Planting Contract
  • 75903 Planting Contract
  • 75904 Landscaping Contract
  • 75907 Street Improvements
  • 75908 Water Mains & Fire
  • 75909 Parking & Street Development
  • 75910 Paving
  • 75911 General Contract
  • 75912 General Contract
  • 75913 General Contract
  • 75914 Design Fee
  • 75915 Design Fee
  • 75916 Contingency
  • 75917 Demolition
  • 75918 Plumbing Contract
  • 75920 Campus Security Improvements
  • 75921 Tower
  • 75925 HVAC
  • 75930 Electrical
  • 75940 Fire Protection
  • 75952 Other Capital Outlay
  • 75990 Other Capital Outlay

76000 Aids & Grants (Budget Use Only)

• 76300 Aid to Governmental Units (Budget Use Only)
• 76400 Construction Grants (Budget Use Only)
• 76500 Educational Awards (Budget Use Only)
  • 76510 Appropriated Grants (State Funds Only)
  • 76520 Minority Presence Grants (State Funds Only)
  • 76530 Nursing Emergency Loan
  • 76550 Teacher Scholarships
  • 76570 Traineeships
  • 76575 Grad Assist Tuition Award
  • 76580 Incentive Scholarships (State Only)
    • 76585 Incentive Scholarships - Native American Students (State Funds Only)
  • 76590 Other Educational Awards (Budget Use Only)
    • 76591 Scholarships
    • 76592 Stipends
    • 76593 Tuition Remission(Restricted for Contracts and Grants Only)
    • 76594 Partic Supp - Non A & T
  • 76900 other Aids and Grants (Budget Use Only)
    • 76901 Employee Study Grant
    • 76905 Court Ordered Payments
    • 76910 Non-Student Stipend
    • 76990 Refunds

70000 Debt Service (Budget Use Only)

• 70100 Bond Principal
• 70200 Bond Interest
• 70300 Note Principal
• 77400 Note Interest
• 77500 Indebtedness Fees
• 77600 Other Principal
• 77700 Other Interest
• 77900 Other Debt Service

78000 Transfers and Reserves (Budget Use Only)

• 78040 Disaster Relief Reserve                                 
• 78100 Intra - entity Transfer-Out (Budget Use Only)
  • 78110 Overhead Transfer-General
  • 78120 Overhead Transfer-Continuing
  • 78130 Overhead Transfer-Non-Recurring
  • 78140 Debt Service Transfers
  • 78150 Work-Study Transfers
  • 78160 Loan Program Transfers
  • 78170 Other Financial Aid Transfers
  • 78180 Transfers OH Rec. - State Gov Costs
• 78200 Inter-Entity Transfer-Out (Budget Use Only)
  • 78210 overhead Transfer to General Administration
  • 78220 Non-recurring Transfers
  • 78230 Continuing Transfers
  • 78290 Other Inter-Transfers
• 78300 Reserves (Budget Use Only)
  • 78301 through 78399.
• 78400 Other Intra - Transfers (Budget Use Only)
  • 78401 through 78499.
• 78500 Petty Cash Funds (Budget Use Only)
• 78700 Receivables Written-off (Budget Use Only)
• 78800 Proceeds of Bond (Budget Use Only)
• 78900 other Non-Operating (Budget Use Only)