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Subsidiary Ledger Subcode Descriptions



INCOME

EXPENSES

TUITION & FEES PERSONAL SERVICES
GOVERNMENT GRANTS & CONTRACTS CONTRACTUALS
PRIVATE GIFTS, GRANTS & CONTRACTS COMMODITIES
SALES & SERVICES OF EDUCATIONAL ACTIVITIES SUNDRY CHARGES
SALES & SERVICES OF AUXILIARY ENTERPRISES DEBT SERVICE
OTHER SOURCES CAPITAL EXPENSES - LAND (PLANT FUNDS ONLY!)
  CAPITAL EXPENSES - BLDNGS/IMPRVMNTS (PLANT FUNDS ONLY!!)
  CAPITAL EXPENSES - EQUIPMENT
  INDIRECT COST RECOVERY
  UNALLOCATED COMMITMENTS
 
SUBSIDIARY LEDGER - REVENUE SUBCODES

INCOME - Explanations
Academic Areas refer only to Schools & Colleges & Regional Campuses
Executive levels 21, 22, Undergraduate programs (unit 13), Graduate School programs (unit 34) and Institute for Materials Science (department 21123) and Libraries (unit 38).

OSP is the Office for Sponsored Programs.

TUITION AND FEES

Subcode 01nn is used to record tuition and both mandatory and non-mandatory student fees.

0100 REVENUE BUDGET POOL: Obsolete. All revenue should be budgeted at the revenue subcode level.

Subcodes that begin with '011' are Tuition related and are for Bursar's use only.
0110 UNDER/GR TUIT-IN/ST
0111 UNDER/GR TUIT-OUT/ST
0112 UNDER/GR TUIT-REGION
0113 UNDER/GR TUIT-PR.YR.
0115 GRAD TUITION- IN/ST
0116 GRAD TUITION- OUT/ST
0117 GRAD TUITION-REGIONL
0118 GRAD TUITION-PR.YR.

0120 GEN UNIV FEE-UNDERGR: General University Fee, a mandatory fee, Undergraduate students.
0121 EXTND DEADLINE UG: For Bursar's use only.
0122 INT SPON STU FEE: For Graduate School use only.
0123 IMF - UNDERGRAD: Infrastructure Maintenance Fee, a mandatory fee Undergraduate students.
0124 IMF - GRAD: Infrastructure Maintenance Fee, a mandatory student fee for Graduate students.
0125 GEN UNIV FEE- GRAD: General University Fee, a mandatory student fee for Graduate students.
0126 EXTND DEADLINE GR: For Graduate School use only.
0127 GEN UNIV FEE- P/T: General University Fee, a mandatory student fee for Part-time students.
0128 GEN UNIV FEE- PR.YR.: General University Fee, a mandatory student fee. Revenue collected for prior years.

Subcodes that begin with '013' and '014' are reserved for revenue generated in the College of Continuing Studies and specific graduate programs only.
0130 CON.ED.FEE- SPRING
0132 CON.ED.FEE- WINTER
0133 CON.ED.FEE- PY WINTER
0135 CON.ED.FEE- FALL
0136 ENROLLMENT FEE
0137 REGIST/ADMISS SUMMER
0138 CON.ED.FEE- SUMMER
0139 CON.ED.FEE- PR.YR.

0140 DOCTORAL FEE: For Graduate School use only.
0141 CON.ED.FEE: SS1
0142 CON.ED.FEE: PYSS1
0143 CON.ED.FEE: SS12WK
0144 CON.ED.FEE: SS1WK
0145 MASTERS FEE: For Graduate School use only.
0146 GRAD MATRICUL FEE: Graduate student fee. For Graduate School use only.
0147 CON.ED.FEE: MAY INTER
0148 CON.ED.FEE: PY MAY

0150 REINSTATEMENT FEE
0154 UNIVERSITY RESOURCE FEE
0155 APPLICATION FEES: Non-refundable student fee.
0156 SU BUILDING FEE: A mandatory student fee to fund the renovation of the Student Union Building.

0157 ACCEPTANCE FEES: Non-refundable Student Fees.
0160 STUDY ABROAD FEES: For Study Abroad Office use only.
0165 APPLIED MUSIC FEES: For School of Fine Arts use only. An AMF fee.
0170 OUT OF STATE FEES: For Bursar's use only.
0175 AMF TECHNOLOGY FEES: Student fee charged to support technology materials. An AMF fee.
0180 COURSE FEE: Non-tuition fee charged for CREDIT courses offered at the University.
0181 ACADEMIC MATLS FEE: Student fee particular to a specific major or course used to cover the cost of unique materials needed for the course. AMF fees must be approved by the AMF Committee.
0185 COURSE FEE: Non-tuition fee charged for NON-CREDIT courses offered at the University.
0190 CONVENIENCE FEE
0191 TUITION RECOVERY FEE
0195 TECHNOLOGY FEES: Student fee charged for payments made prior to 7/1.
0198 SCHOLAR ALLOW - TUITION
0199 WAIVED TUITION
0910 STUDNT FEE/TUITN REF: Subcode 0910 should be used only for refunds of revenue recorded in the 'Tuition and Fees' category. See above subcodes in the 'Tuition and Fees' category.

GOVERNMENT GRANTS & CONTRACTS

A "Gift" is a non-exchange transaction, whereas a "Grant" connotes an exchange.

0260 TRSF/GRTS FROM ST AG: Record Grants from State Agencies. For use in Current Unrestricted accounts (On FRS screen 6 Fund Group = 1n).
0410 RECOVER.IND COST-FED: For Finance/OSP use only.
0415 RECOVER.IND COST-ST: For Finance/OSP use only.
0420 RECVR I/C-COST CTRS: For Finance/OSP use only.

PRIVATE GIFTS, GRANTS & CONTRACTS

A "Gift" is a non-exchange transaction, whereas a "Grant" connotes an exchange.

0320 LABORATORY FEES
0325 PRIVATE
: Grant or Contract received from a non-government domestic entity.
0330 FOREIGN G & C: Grant or Contract received from a non-government, non- domestic entity.
0350 GIFTS/DONATIONS: A gift/donation received from an entity other than the UConn Foundation usually in the form of a check to be deposited.
0351 GIFTS UCONN FOUNDATN: Funds received from the UConn Foundation usually in the form of a check for deposit. All Foundation checks should be deposited to this subcode.
0355 GIFTS/DON 0-330 OFFSET For Finance/OSP use only.
0425 RECOVR.IND CST-PRIVT: For Finance/OSP use only.

SALES & SERVICES OF EDUCATIONAL ACTIVITIES

Sales and Services of Educational Activities should be used only by Academic Areas. Non-Academic Areas should use a subcode in the 'Other Sources' category below.

0510 OTH SALES + SER.ED.DEPT: Revenue generated from Academic Areas ledger 4 self-supporting accounts that do not have a specific subcode in the 'Sales & Services of Educational Activities' category should be recorded using this subcode.
When revenue results from billing another University department (an interdepartmental transaction), use subcode 0690.
0511 OTH SALE+SER ED STATE:
0512 POLO PRACTICUM SPRING
: For School of Agriculture use only.
0513 POLO PRACTICUM FALL: For School of Agriculture use only.
0514 POLO SUMMER: For School of Agriculture use only.
0515 EQUESTRIAN PRACTICUM SPRING: For School of Agriculture use only.
0516 EQUESTRIAN PRACTICUM FALL: For School of Agriculture use only.
0517 EQUESTRIAN SUMMER: For School of Agriculture use only.
0518 WESTERN SUMMER: For School of Agriculture use only.
0519 HOLIDAY BARN SALE: For School of Agriculture use only.
0520 PATIENT CARE: Hospital
0530 LIBRARY FINES: For Library use only.
0535 LIBRARY LOST BOOK CHARGE: For Library use only.
0690 REV FR SVCS TO DEPTS: For Academic Areas that charge using a transfer voucher with revenue on one side and expense on the other. The revenue side of the transfer voucher should be subcode 0690.
0950 OTHER REVENUE REFUND: Subcode 0950 should be used only for refunds of revenue recorded in the Sales and Services of Educational Activities category of revenue. See above subcodes in the 'Sales and Services of Educational Activities' category.

SALES & SERVICES OF AUXILIARY ENTERPRISES

The following areas are defined as Auxiliary Enterprise: Athletics, Campus Activities, Dining Services, Health Services, Jorgensen, One Card, Rental Properties, and Residential Life. FRS account numbers generally begin with a '3'. Subcodes in this category are for their exclusive use.

0674 ATHLETICS PARKING: For Athletics use only.
0710 OTHER AUX. ENTERPRISES: Revenue generated from Auxiliary Enterprise ledger 3 accounts that do not have a specific subcode in the 'Sales & Services of Auxiliary Enterprise' category should be recorded using this subcode.
When revenue results from billing another University department (an interdepartmental transaction), use subcode 0690.
0711 NCAA TV /RADIO RIGHTS: For Athletics use only.
0712 ATHLETICS CONF REV: For Athletics use only.
0713 GAME PROGRAMS: For Athletics use only.
0714 TICKET SALES: of Auxiliary Enterprise defined areas only.
0715 ATHLETICS CONCESSIONS: For Athletics use only.
0716 STUDENT TICKET SALES.
0717 ATHLETICS NOVELTIES: For Athletics use only.
0720 DINING HALL FEES: For Dining Services use only.
0722 GUEST/COMMUTER MEALS: For Dining Services use only.
0724 DINING RETAIL OPERATIONS
0725 BOARD FEE-FALL: For Dining Services use only.
0726 BOARD FEE-SPRING: For Dining Services use only.
0727 BOARD FEE-SUMMER: For Dining Services use only.
0728 BOARD FEE-PRIOR YEAR: For Dining Services use only.
0730 ROOM FEE-FALL: For Residential Life use only.
0731 ROOM FEE-SPRING: For Residential Life use only.
0732 ROOM FEE-SUMMER: For Residential Life use only.
0733 ROOM FEE-PRIOR YEAR: For Residential Life use only.
0740 ROOM RENTAL INCOME: For Residential Life use only.
0741 TECHNOLOGY FEE: For Residential Life use only.
0742 UTILITY FEE: For Residential Life use only.
0743 APT APPLICATION FEE: For Residential Life use only.
0768 HEALTH SERVICE CHRGS: For Health Services use only.
0775 SPONSOR REVENUE: For Auxiliary Enterprise sponsor revenue.
0776 MEDIA GUIDES: For Athletics use only.
0777 PROCESSING FEE
0778 TRANSIT FEE: Effective 7/1/11.
0779 STUDENT PARKING DECALS: Effective 7/1/11.
0780 STUDENT PARKING FINES:
Effective 7/1/11.
0781 PARKING METERS:
Effective 7/1/11.
0782 EE PARKING DECALS:
Effective 7/1/11.
0783 NON-STUDENT PARKING FINES:
Effective 7/1/11.
0784 VENDOR PARKING DECALS:
Effective 7/1/11.
0790 REV FR SVCS TO DEPTS: For Auxiliary Enterprise areas that charge using a transfer voucher with revenue on one side and expense on the other. The revenue side of the transfer voucher should be subcode 0790.
0920 STUD ROOM/BOARD RFND: For Residential Life use only. To refund student fee revenue recorded in the Room and Board categories only.
0950 OTHER REVENUE REFUND: Subcode 0950 should be used only for refunds of revenue recorded in the Sales and Services of Auxiliary Enterprises category of revenue. See above subcodes in the 'Sales and Services of Auxiliary Enterprises' category.

OTHER SOURCES

0443 TRANSIT FEE: Student fee to support the internal University transit system. For Parking & Transportation and regional campus use only.
0450 I/C CST SHR CTR ACCT: For Finance/OSP use only.
0475 VENDOR DISCOUNTS: For Purchasing use only.
0610 BLDNG/RM RENTAL INCOME: Non-Auxiliary Enterprise room/building rental revenue.
0620 PAYMENT PLAN ENROLLMENT CHARGE:
0621 PAYMENT PLAN LATE CHARGE:
0630 DUPL FEE BILL - LAW: Student fee. For Law School use only.
0660 INTEREST INCOME: For Finance/OSP use only.
0665 NON-AE SPONSOR REV: Non-Auxiliary Enterprise sponsor revenue.
0671 STDT PARK DECALS: Student parking decals. For Parking & Transportation and regional campus use only.
0672 STUDENT PKG FINES: Student parking fines. For Parking & Transportation and regional campus use only.
0673 PARKING METERS: For Parking & Transportation and regional campus use only.
0675 EE PARKING DECALS: Employee parking decals. For Parking & Transportation and regional campus use only.
0676 NON-STUDENT PARKING FINES: Non-student parking fines. For Parking & Transportation Services use only.
0677 VENDOR PARKING DECALS: Revenue collected from vendor purchase of a UConn parking decal. For Parking & Transportation and regional campus use only.
0680 BAD CHECK CHARGES:
0685 OTHER STU CHARGES:
0690 REV FR SVCS TO DEPTS
: For Auxiliary Enterprise areas that charge using a transfer voucher with revenue on one side and expense on the other. The revenue side of the transfer voucher should be subcode 0690.
0695 MISCELLANEOUS: Revenue not otherwise categorized.
Not for use by ledger 3 Auxiliary Enterprise areas (ledger 3 Auxiliary areas use 0710).
Not for use by ledger 4 Academic areas (ledger 4 Academic areas use 0510).
See Income explanations at the top of this document for a definition of Academic areas.
0696 UCONNECT REVENUE: Revenue received from Architectural Services for services rendered. UConnect revenue collected as an internal vendor. For UConnect use only .
0718 TELEPHONE SYST INC: For UConnect use only.
0719 TELEPHONE TOLL BILLG: For UConnect use only.
0800 FUND BAL CARRY FRWRD: For Office for Sponsored Programs use only.
0850 INVALID CODE


 
SUBSIDIARY LEDGER - EXPENSE SUBCODES
PERSONAL SERVICES

All compensation for the services of University employees only, including services rendered by regular, special, and student employees. NOTE: For use on Payrolls only. Personal Service Agreements (PSA) are contractual services and require subcode 2230.

1000 Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item break-down of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when expenditures are charged to any line-item subcodes within that budget pool. Please note, however, that expenditures cannot be charged directly to budget pools. For ABR Rules 1 and 4, subcode 1000 is a salary and wage budget pool. For ABR Rule 2, subcode 1000 pools budget funds for any expenditures and is not limited to 'expenditures for salary and wages.

1001 Unused Personal Service
1002 Pending Personal Services
1009 Pending Refill(SRCH)

1010 Salaries and Wages Continuing Full Time:All compensation paid to employees of the University for services in "permanent full time positions" includes classified and unclassified positions except as coded separately to one or more of the following minor objects.
1011 Salaries and Wages Faculty: Effective 7/1/11
1012 Salaries and Wages Other Professionals: Effective 7/1/11
1020 Salary & Wages - Temp.
1030 Salaries and Wages Contractual: All compensation for services based on a written contract when in an employer/employee relationship to the University where the employee is hired through special authorization, not subject to the authority or regulation of the Personnel Department.
1040 Salaries and Wages Student Labor: All compensation paid to UConn students who are enrolled and regularly attending classes. Salaries and wages earned at other state facilities or when the individuals are not regularly attending classes (summer session), must not be coded in this category. Work Study students who work at other State offices and off campus, non-profit organizations are also posted to this subcode.
1050 Fees: Payments to employees which may or may not be in addition to a regular salary. Examples: typing transcripts and sheriffs attendance at court.
1060 Longevity Payments: Exclusive use for Payroll Department only­
1070 Overtime: Salaries and wages for all overtime, whether it is computed at straight time or time and one-half basis.
1080 Shift Differential Pay: Additional compensation paid to qualifying employees whose regularly assigned shift's beginning time falls within certain established hours.
1090 Accrued Sick Leave at Normal Retirement - Subject to Social Security: Effective January 1, 1984, all payments for accrued sick leave at normal retirement will be subject to social security. NOTE: Accrued sick leave at death or disability retirement is not subject to social security. See character and object 1220.
1100 Snow and Ice Differential (Formerly Ul ;Standby Pay"): Premium compensation at the current rate for each hour actually worked, other than during the regular shift schedule, to employees in certain classifications.
1110 Salaries and Wages - Continuing - Part Time: All compensation paid to employees for permanent part time or intermittent positions. These positions include all classified or unclassified employees whose average work week is less than 35 hours.
1120 Accrued Vacation at Termination or Retirement: For current instructions refer to the appropriate section in the Comptroller's Payroll Manual.
1140 Holiday Pay All additional payments to employees who work on a holiday under the terms of the Collective Bargaining Agreements. (Do not code to regular wages paid to employees for holidays.)
1150 Graduate Assistants: For graduate assistants and similar persons only when the fringe benefit recovery rate is other than the standard recovery rate and this other than standard rate has been approved by the State Comptroller.
1170 Hazardous Duty Pay Differential
1180 Overtime for Temporary Employees in Subcode 1940
1200 Budget Control - PS
1201
Budget Control - PF
1202 State Appropr Transf
1210 Salary & Wages Alt Retirement
1220 Accrued Sick Leave at Death or Disability Retirement Excluded from Social Security
1230Allowances and Reportable Payments to Employees: State Retirement System.
1240 Allowances and Reportable Payments to Employees: Alternate Retirement Plan without Social Security.
1250 Allowances and Reportable Payments to Employees: Alternate Retirement Plan with Social Security.
1260Allowances and Reportable Payments to Employees: Teacher's Retirement with no Social Security.
1270Allowances and Reportable Payments to Employees: Teacher's Retirement with Social Security.
1310 Full-Time: Teacher's Retirement Plan without Medicare Social Security.
1320 Part-Time: Teacher's Retirement Plan without Medicare Social Security.
1330 Longevity: Teacher's Retirement Plan without Medicare Social Security.
1340 Overtime: Teacher's Retirement Plan without Medicare Social Security.
1350 Shift Differential: Teacher's Retirement Plan without Medicare Social Security.
1360 Snow and Ice Differential: Teacher's Retirement Plan without Medicare Social Security.
1370 Holiday: Teacher's Retirement Plan without Medicare Social Security.
1380 Accrued Vacation: Teacher's Retirement Plan without Medicare Social Security.
1390 Accrued-Sick: Teacher's Retirement Plan without Medicare Social Security.
1400 Current Asset: For Accounting use only.
1410 Full-Time: Teacher's Retirement Plan with Medicare Social Security.
1420 Part-Time: Teacher's Retirement Plan with Medicare Social Security­
1430 Longevity: Teacher's Retirement Plan with Medicare Social Security.
1440 Overtime: Teacher's Retirement Plan with Medicare Social Security.
1450 Shift Differential: Teacher's Retirement Plan with Medicare Social Security.
1460 Snow and Ice Differential: Teacher's Retirement Plan with Medicare Social Security.
1470 Holiday: Teacher's Retirement Plan with Medicare Social Security.
1480 Accrued Vacation: Teacher's 'Retirement Plan with Medicare Social Security.
1490 Accrued Sick Leave : TEACHERS' RETIREMENT SYSTEM-MEDICARE SOCIAL SECURITY ONLY
1510 Salaries and Wages - Continuing - Full-Time - Alternate Retirement Plan (ARP)-NO SOCIAL SECURITY
1520 Salaries and Wages - Continuing - Part Time - ARP‑NO SOCIAL SECURITY
1530 Longevity Payments - ARP-NO SOCIAL SECURITY
1540 Overtime - ARP-NO SOCIAL SECURITY
1550 Shift Differential - ARP-NO SOCIAL SECURITY
1560 Snow and Ice Differential - ARP-NO SOCIAL SECURITY
1570 Holiday Pay - ARP-NO SOCIAL SECURITY
1580 Accrued Vacation at Termination or Retirement - ARP-NO SOCIAL SECURITY
1590 Accrued Sick Leave at Retirement - ARP-NO SOCIAL SECURITY
1610 Salaries/Continuing Full-Time - ARP-FULL SOCIAL SECURITY
1620 Salaries/Continuing Part-Time - ARP-FULL SOCIAL SECURITY
1630 Longevity Payments - A RP-FULL SOCIAL SECURITY
1640 Overtime - ARP-FULL SOCIAL SECURITY
1650 Shift Differential - ARP-FULL SOCIAL SECURITY
1660 Snow ; Ice Differential - ARP-FULL SOCIAL SECURITY
1670 Holiday Pay - ARP‑FULL SOCIAL SECURITY
1680 Accrued Vacation at Termination or Retirement - ARP‑FULL SOCIAL SECURITY
1690 Accrued Sick Leave at Retirement - ARP-FULL SOCIAL
1710 Salaries/Continuing Full-Time - ARP-MEDICARE ONLY
1720 Salaries/Continuing Part-Time- ARP-MEDICARE ONLY
1730 Longevity Payments - ARP-MEDICARE ONLY
1740 Overtime- ARP-MEDICARE ONLY
1750 Shift Differential - ARP MEDICARE ONLY
1760 Snow & Ice Differential - ARP-MEDICARE ONLY
1770 Holiday Pay - ARP-MEDICARE ONLY
1780 Accrued Vacation at Termination or Retirement - ARP-MEDICARE ONLY
1790 Accrued Sick Leave at Retirement - ARP-MEDICARE ONLY
1920 Interest Penalty - Payroll Awards A position in the classified service (any title) with a specific end date NOT TO EXCEED SIX MONTHS. Partial fringe benefits are charged (excludes medical and group life insurance).

1930 Durational Employees - No Benefits

1940 Durational Employees - Benefits - UConn: A position in the classified service (any title with a specific end date which EXCEEDS SIX MONTHS to cover for leaves of absence, workers compensation, or a position created for a specifically funded program of a specific term. Full fringe benefits are charged.

1950 Buy - Back Option: Represents the 1% contributed by the State as retirement contribution for members of the American Association of University Professors who are also members of the State Employees Retirement System and is in lieu of 1% in salary adjustments.

1960 Salaries and Wages - Foreign Nationals with FI or J1 Visa:A non-U.S. citizen on a J1 or F1 visa, paid from the professional payroll. May also be used for Post doctorate fellow designations as they are included in the foreign national group for fringe purposes. Partial fringe benefits are charged (includes medical insurance only).
1970 SSSL Exclusion
1980 S&W S Spec Compt
1990 S&W Special Agency

CONTRACTUALS

2000 Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item break-down of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when encumbrances are recorded or expenditures are charged to any line-item subcodes within that budget pool. Please note,' however, that expenditures cannot be charged directly to budget pools.
2001 Communication
2002 Travel
2003 Recruiting
2004 Special Fees
2005 Budget-Special Purpose

2010 Advertising: All advertising expense, including radio, television, and Help Wanted postings.
2011 Advertisements for personnel
2019 Advertisements for sponsored projects only

2020 Printing and Binding: Reports, brochures, catalogs, etc. (no photocopying)

2030 Dues : Membership dues in associations and other organizations.

2031 Dues: Individual

2039 Dues: Institutional

2040 Fees: (Payments not included in 2230 and 2240.) Exhibit registration, recording, money order, court and town clerks, bank charges, testing, analysis,: certificate of title, etc.

2041 Game Guarantees (Athletics Only) - Use to pay guarantees to visiting teams when we do not return a game to their site.

2042 Game Guarantees (Athletics Only) - Non-state Payroll to pay game officials.
2050 All licenses, including motor vehicle operators, etc.
2070 Transportation of Persons Transportation of patients and others to and from institutions - corrections, mental, T.B., mental retardation or other, including ambulance service.
2080 Freight, Cartage and Express: Transportation of commodities where the particular commodity to which the charge is applicable cannot be identified. Charges which can be identified with a particular commodity should be added to the cost of the commodity. Contract trucking and armored service are included here.
2090 Utility Services
2100 Telephone: Toll call charges.
2101 Telephone: Basic line charges.
2102 Cable TV
2103 Cell Phones
2104 Cell Phone Line Charges
2105 Phone One-time Charge; these charges are not recurring charges. Examples include moves, adds and changes.
2106 Video One-time Charge
2109 Local Calls, Sponsored Prgrms
2110 Laundry Dry Cleaning and Towel Service: For services only. Does not include paper towels or their dispensers.
2120 Rents and Storage: Rents for land, structures, offices, grounds, etc. Examples: post office box, garage, farm lands, pasturage, houses or buildings or parts thereof storage of automobiles, and other University property. Includes options to lease. Demurrage (Gas Cyl. Rental). (Does not include rent of motor vehicles, data processing equipment or other personal property - see 2250, 2260 and 2310.)

2130 General Repairs: Labor, material and overhead provided in contracts (written or implied) for repairs, maintenance and painting of all property and equipment except motor vehicles. Includes maintenance contracts, sip painting, lettering, etc. NOTE: Repairs and painting by maintenance forces of Facilities Management are charged to Repair Materials 3200 for the materials, with the personal services accounts absorbing the labor cost, except for repairs provided to Auxiliary Enterprise operations, i.e., Housing.

2140 Motor Vehicle Repairs Labor, material and overhead provided in contracts (written or implied) to repair automobiles, motorcycles, trucks, etc.

2141 Motor Vehicle Repair Resale (Motorpool use only)

2150 Trash Service: Trash and garbage removal services.

2151 Recycling: Dining Services use only.

2152 Recycling Deduction: Dining Services use only.

2160 Insurance - Fidelity

2170 Insurance -Fire

2180 Insurance-Automobile

2190 Insurance -Miscellaneous Casualty

2200 Board & Patient Care

2210 Inaugural Expense

2220 Sundry Operating Services: All contractual services which are not included in the other contractuals subcodes. Includes photocopying, film/video rentals, conference costs, meals for overtime workers, burial costs (lab animals, etc), film processing, graduation cap and gown rentals, hotel costs, gift certificates, door prizes.

2221 Recharge Center Facility

2222 Specialized Service Facilities

2224 On Campus Recruiting (Athleltics Only) - used for all expenses (meals, lodging, transportation, host money) for recruits and parents when they come to campus for an official visit.

2225 Regulated Waste

2226 Nathan Hale Inn Expense (effective July 1, 2010)

2227 Catering- Internal and external catering and restaurant-provided meals; business meals. Include catering expenses that are part of a university hosted conference. (effective July 1, 2010)

2229 Sundry Oper Services - Sponsored Projects Only

2230 Fees for Outside Professional Services (Nonmedical): All payments for services of professional firms or individuals, with none of the characteristics of an employer/employee relationship present. Professionals include appraisers, architects, engineers, entertainers, program councilors, lecture and seminar speakers. This is not for subagreement payments charged to grant funds--see 2231 and 2232.

2231 Subagreement Payments up to the first $25,000.

2232 Subagreement Payments above $25,000.

2233 Travel - Consultant or Outside Professional: Transportation, subsistence, hotel expenses, parking of vehicles, paid to professional firms or individuals with none of the characteristics of an employer/employee relationship present, who are in a contractual or fee based agreement with the University of State, and who also receive payments for fees or services as described in 2230, 2231, 2232, 2370 or 2380. (effective July 1, 2010)

2234 Refund Ck-Project Accounting: Credit Expense

2235 Collection Fee- used to identify collection fees.

2240 Fees for Non-Professional Services: Temporary office services, stipends for subject testing, etc.

2241 Fees-Payroll Dining Services

2242 Fees-Athletics Game Officials

2250 Motor Vehicle Rentals: Daily or periodic rentals of motor vehicle equipment such as cars, trucks, buses, limousines, and heavy equipment. Do not include the rental of vehicles relating to travel authorized by the Travel Office-see the 26xx subcode descriptions. For long-term lease agreements, see 2310.

2260 Equipment Rentals: Daily or periodic rentals of all equipment not coded under 2250. For long-term lease agreements, see 2310.

2270 Computer Contractual Services: All computer services not covered by 2320 through 2350.

2280 Postage: Mailing costs for all classes of mail including metered mail.
2289 Postage; OSP (Not Used)
2290 Animal Care

2300 Subscriptions: Periodical and magazine subscriptions. Newspapers, etc. purchased at news stands; are coded to 3190.

2301 Subscriptions: Recruiting - used for subscriptions strictly dedicated to recruiting student athletes.

2309 Subscriptions: Institutional

2310 Leasing of Personal Property (Operating Leases): Long-term leasing of all personal property. Payments under capital leases should be coded to the equipment - see "Capital Outlays-Equipment" below. For short term rentals, see 2250 and 2260.

2311 Bus Team Travel (Athletics Only) - bus transportation related to team travel.

2320 Computer Hardware Maintenance: Maintenance charges for data processing hardware on equipment owned by the University or required to have maintenance coverage by contractual agreement terms.

2330 Computer Software License: Charges for data processing operating systems, utility routines, or application programs furnished by a vendor. PC/mainframe software. Includes annual license renewal fees. For software with a life of 3 years or more and a cost of $5000 or more, use 9130.

2340 Computer Software Maintenance: Charges required to provide up‑to‑date versions (releases) of data processing operating systems, utility routines, or application programs. For software with a life of 3 years or more and a cost of $5000 or more, use 9130.

2350 Computer Software Systems Support: Services that are typically supplied by a vendor in support of software that has been licensed or developed by a vendor. These services could include installation of software, modifications to software, adapting a given software application to a specific version of a vendor operating system. Installation of software or modifications to software purchased using subcode 9130 should also be charged to 9130.

2360 Computer Service Bureau: Data processing services provided by another agency or outside vendor.

2370 Outside Consulting Services: Payments to persons, firms, or corporations not employed by the State, hired to provide professional advice or services under a contract that defines the services or end products to be delivered. Expenditures against existing contracts after July 1, 1990, should use the new coding.

2380 Fees for Medical Services: All payments for services of professional medical firms, individuals, or corporations, with none of the characteristics of an employer-employee relationship present. Medical professionals include dentists, medical examiners, physicians, and other medical or health care providers. When making payments under this object code, the reportable type must always be "Y" (yes) regardless of corporate status. (See 2230 for Professional Fees--Non-Medical).

2390 Attorney Fees

2400 Current Liability: For Accounting use only.

2414 Accrued Payroll-Holiday & Comp: For Accounting use only.

2500 Public Bus Transportation Operations

2610 Travel - In-State: Transportation, subsistence, hotel expenses, parking of vehicles, while on authorized travel within the State of Connecticut.

2612 Team Travel In-State (Athletics Use Only)

2614 Recruiting In-State Travel (Athletics Only) - used for staff traveling to recruit in-state.

2620 Travel - Out-of-State: Transportation, subsistence, hotel expenses, parking of vehicles, while on authorized travel within the continental United States (except CT) or Canada.

2621 Foreign Travel: Transportation, subsistence, hotel expenses, parking of vehicles, while on authorized travel outside the continental United States and Canada.

2622 Team Travel-Out-of-State (Athletics Use Only)

2623 Airline Team Travel (Athletics Use Only) - airline transportation related to team travel.

2624 Recruiting Out-of-State Travel (Athletics Use Only) - used for staff traveling to recruit out-of-state.

2630 Travel-Non Employee: Transportation, subsistence, hotel expenses, parking of vehicles, paid to professional firms or individuals with none of the characteristics of an employer/employee relationship present, who are not in a contractual or fee based agreement with the University of State, and who do not receive payments for fees or services as described in 2230, 2231, 2232, 2370 or 2380. (effective July 1, 2010)

2720 Income Tax-

2910 Utility Services - Electricity (Finance Use Only)

2911 Electricity - Demand (Finance Use Only)

2915 Energy Adjustment (Finance Use Only)

2920 Utility Services - Gas (Finance Use Only)

2925 Natural Gas Adjustment (Finance Use Only)

2930 Utility Services - Water (Finance Use Only)

2940 Utility Services - Sewerage Charges (Finance Use Only)

2990 Reimbursements for services rendered - For use with Transfer Vouchers ONLY.

COMMODITIES

All supplies, materials, and equipment not normally regarded as capital items.

3000 Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item break-down of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when encumbrances are recorded or expenditures are charged to any line-item subcodes within that budget pool. Please note however, that expenditures cannot be charged directly to budget pools.

3010 Agricultural, Horticultural and Daily Seeds, bulbs, flowers, young plants, trees, pans, pots, fertilizers, insecticides, etc. Also all articles necessary to the operation of a dairy; including veterinary supplies. Also covers food for fish, birds, fowl, and all animals, wild or domesticated.

3011 Animal Feed: For use by departments that wish to separate feed from other 3010 expenses.

3012 Animal Bedding: For use by departments that wish to separate bedding from other 3010 expenses.

3020 Books: All books except University Library books. See 904x, 905x and 906x for University library books.

3040 Food: All articles of food for human meal preparation. Includes livestock purchased for slaughtering. (See Subcode 2227 for catering and restaurant expenses).

3041 Lodging (Athletics only- campus & local) - used for lodging expenses on campus and at local hotels for teams during pre-season, holidays, intersession and spring break.

3050 Clothing: Clothing and materials for making clothing to be worn by employees and students who are equipped at University expense (e.g., safety shoes, etc.).

3060 Personal Supplies: All articles incidental to personal care such as soap, shaving supplies, toothpaste, hair care, deodorant, etc.

3070 Maintenance Supplies All items associated with the maintenance of University property
3071 Hi-Tech Maintenance

3080 Laundry Cleaning and Disinfecting: All articles used in the laundry, or for cleaning and disinfecting purposes.

3090 Drugs Medicines and Serums. All prescription drugs administered to or prescribed for patients.

3100 Medical and Laboratory Supplies: Chemicals, bandages, canes, eyeglasses, crutches, boxes, bottles, sponges, etc., used in the treatment of patients. All articles incidental to the operation of a laboratory including supplies used in tests and experimental work of all kinds are classified under this heading.

3101 Veterinary Drugs

3110 Fuel: All substances used to cool, heat or generate power. Gasoline or other fuels used to operate motor vehicles should be classified under 3130.

3112 Fuel #2 - Gallons (Finance Use Only)

3114 Fuel #4 - Gallons (Finance Use Only)

3116 Fuel #6 -Gallons (Finance Use Only)

3130 Motor Vehicle Supplies: Items necessary to the normal operation of motorized vehicles, including automobiles, trucks, and boats, such as gasoline, motor oil and anti‑freeze. Articles such as tires, batteries, light bulbs, fan belts, distributor points, etc., are also included, as well as any repair parts purchased.

3140 Office Supplies All articles necessary to the operation of an office except postage charges (assigned to 2280) and data processing items (assigned to 3160 or 3602). Includes non-computer office equipment under $1000. For electronic devices, see 3603.

3141 Copy Centers: For use by departmental copy centers where services are sold.

3150 Educational Religious and Recreational: Supplies used for educational, religious or recreational purposes.

3155 General Supplies (Athletics Only) - used for equipment items less than $1,000 that are not athletic, office, educational, computer or motor vehicle.

3160 Data Processing Supplies: Computer materials (paper, ink cartridges, etc) and EDP peripheral equipment under $1000 (printers, terminals, monitors, etc). For computers, servers, IPads, and netbooks under $1000, use 3602.

3170 Promotional Supplies: Not for advertising or resale.

3180 Public Safety Supplies: Specialty supplies used in law enforcement. Flares, ammunition, targets, narcotic test kits, etc.

3190 Miscellaneous: All commodities not classified elsewhere. Care must be exercised to avoid coding in this object code articles properly includable in any of the preceding object codes. Articles or materials such as nails, screw nuts, bolts, pipe fittings, lumber, etc., used for making repairs must not be classified under this heading and should be coded to subcode 2130 or 3200.

3200 Repair Materials: All materials purchased for repair of buildings and equipment. Includes tools and equipment under $1000.

3210 Highway Materials: All articles and materials that are designated or intended for the maintenance or construction of, and becoming an integral part of, a completed roadway (or bridge).

3220 Manufacturing Supplies

3230 Commodities Purchased for Resale

3231 Fuel & Gas for Resale (Motor Pool Use Only)

3240 Office Supplies (Alternate) (Budget use Only)

3241 E & G Budget Transfer (Budget Use Only)

3242 Aux. Ent. Budget Transfer (Budget Use Only)

3243 Construction Budget Transfer (Budget Use Only)

3244 Budget Transfer into 1161 (Budget Use Only)

3245 Energy Transfer into 1161 (Budget Use Only)
3246 Budget Transfer L1 to L2

3250 Reimbursement of Expenditures: Used primarily by Facilities to reimburse the department for commodity related expenditures (credit expenditures) incurred.

3290 Animal Orders

3500 Procard Clearing: use to record purchases made with Procard. Account holders must transfer transactions recorded in this subcode to an appropriate subcode that accurately describes the purchase. The transfer of transactions must be completed on a timely basis. At year end all transactions should be transferred from this subcode.

3600 Equipment <$5000-Non Computer: Non-capital equipment with a cost between $1000 and $4999.99. All non-computer equipment (office, educational, scientific, telecomm, etc). Do not include desktop or laptop computers or computer peripherals. Do not include library materials (use 9041 to 9068) or artwork (use 9095). (effective July 1, 2010)

3601 Equipment <$5000-Computers: Non-capital computer equipment and peripherals with a cost between $1000 and $4999.99. Includes desktop and laptop computers, servers, printers, monitors, etc. (effective July 1, 2010)

3602 Computers <$1000: Desktop and laptop computers, servers, IPads, and netbooks with a cost under $1000. These items must be identified and controlled due to their sensitive, portable and theft-prone nature. (effective July 1, 2010)

3603 Electronic Equipment <$1000: Miscellaneous electronic devices including cameras, camcorders, IPods, electronic book readers, etc. Include items that must be identified and controlled due to their sensitive, portable, and theft-prone nature. (effective July 1, 2010)

UNALLOCATED COMMITMENTS

4900 Unallocated Commitments (Finance Use Only)

4902 Minor Purchases (Finance Use Only)

4903 Tuition Old System (Finance Use Only)

CURRENT EXPENSES - SUNDRY CHARGES

Includes all expenditures not properly assignable to other standard accounts. Such items as retirement, social security, group life insurance, medical insurance, unemployment compensation to former state employees and earnings of inmates and patients of state institutions, etc., should be classified under this heading.

5000 Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item break-down of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when encumbrances are recorded or expenditures are charged to any line-‑item, subcodes within that budget pool. Please note, however, that expenditures cannot be charged directly to budget pools.

5010 Employees Suggestions Awards

5060 Medical Insurance

5100 Employee Education Costs

5130 Death Benefits (Payroll Use Only)

5140 Health Services to Employees

5170 Student Fees - Grants

5180 Student Tuition - Grants

5190 Tuition Reimbursement

5191 Grad Tuition Fee Charge

5200 Fellowship: Fellowship grants to students in which the primary purpose of the payment is furthering the education and training of the recipient. (Used for graduate students only.)

5205 Summer Stipends - Grants
5210 Student Grants and Aid Fees
5220 Scholarships
5221 Grant Scholarships
5222 Discount & Allow
5223 Tuition Waivers

5230 Prizes and Awards
5240 Fellowship Awards
5250 Miscellaneous: For all charges not properly coded to another specific minor object. Student prizes and awards, not including scholarships or fellowships (see 5200).
5251 Miss-A-Meal Donation
5252 Losses from Theft
5253 Campus Donation

5254 Summer Stipends - Grants
5270 Miscellaneous Payments to State Employees Accorded by Union Contract: For all allowances and payments other than for personal services. Includes the allowances for shoes, clothing and cleaning allowance, home office differential as well as other expense-type compensation and judgments. Most, if not all, of these items are 1099 reportable.
5280 Interest Expense-Late Payment Penalty: Accounts Payable Use Only.
5310 Petty Cash Losses: Accounts Payable Use Only.
5320 Employees Fringe Benefit Costs: Payroll Use Only. Fringe Benefit Rates distributed at the beginning of the fiscal year.
5321 Fringe Benefits: Athletics Use Only.
5322 Non-State Fringe Benefits-Dining Services: Finance Use Only.
5325 Long-term Disability (Non-General Fund): Payroll Use Only (workers compensation). Fringe Benefit Rates distributed at the beginning of the fiscal year.
5329 FB Pend Refill(Srch): Fringe Benefits budget only subcode, for use by account holder. Use to reserve budget funds for fringe benefits that will be needed later in the fiscal year. The account holder must move adequate budget funding to the appropriate fringe benefit line (5320/5325) when the Payroll Authorization is processed.
5330 Transfers or Grants-Internal to the University (Finance Use Only)
5340 Transfers or Grants- External to the University (including transfer to UCHC) (Finance Use Only)
5360 Employee Moving Expense (Payroll Use Only)

FIXED CHARGES - DEBT SERVICE

Principal and interest on all bonds, anticipation notes, bank loans, etc.

6010 Debt Service Paid

CAPITAL OUTLAYS - BUILDINGS, LAND, AND NON-STRUCTURAL IMPROVEMENTS

(These codes must be converted to the state code 10XX) Includes the cost of land purchased by the University, and buildings purchased or constructed by the University, and non-structural improvements.

CAPITAL EXPENSES

LAND (Non-structural) - For use with Plant Funds Only!

8000 Capital Outlay Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item break-down of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when expenditures are charged to any line-item subcodes within that budget pool. Please note, however, that expenditures cannot be charged directly to budget pools.

8010 Building Sites

8020 Farm Lands

8030 Non-Structural Improvements to Building Sites

8040 Non-Structural Improvements to Farm Lands

BUILDING & IMPROVEMENTS

For use with Plant Funds Only!

8500 Building and Improvements Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item breakdown of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when expenditures are charged to any line-item subcodes within that budget pool. Please note, however, that expenditures cannot be charged directly to budget pools.

8510 Construction

8511 Construction Project Contingency

8512 Preliminary Works (boring, site preparation)

8513 Moving/Relocation Expenses (as part of a project)

8514 Telecommunications Expenses (wiring, installation, etc)

8515 Asbestos Removal

8516 Demolition/Razing

8517 Landscaping

8518 Building Purchase No Land

8520 Public Works Fees

8521 Architect/Engineer

8522 Design and Planning

8523 Legal Fees

8524 Feasibility Studies

8525 Environmental Studies

8526 Construction Management/Administration

8530 Armories

8540 Farm Buildings

8570 Docks and Wharfs

8580 Sea Wall, Jetties, etc.

8590 Other Structures

CAPITAL OUTLAYS - EQUIPMENT

Included in this category are all items of equipment (machinery, tools, furniture, vehicles, apparatus, etc.) with a cost over $5000 and a useful life of more than one year. Items which do not meet the definition of equipment are to be coded as commodities. See subcodes 3600, 3601 and 3602 for equipment with a cost under $5000.

Leased Equipment: if an item meets the above definition of equipment, then any payments made under an installment purchase, lease-purchase or capital lease, exclusive of maintenance or similar charges, should be coded to equipment. Payments under an operating (noncapital) lease are contractual services. Exception: if leased equipment is acquired through exercising a Purchase option then the option payment should be coded to equipment if the leased equipment meets the over $5000 value test.

9000 Equipment Budget Pool: Budget pools are used to fund groups of line-item subcodes. These allow for greater flexibility when an exact line-item break-down of projected expenditures cannot be determined with a high degree of certainty. The budget pool balance is reduced when expenditures are charged to any line-item subcodes within that budget pool. Please note, however, that expenditures cannot be charged directly to budget pools.

9001 Future Equipment Commitments - Equipment budget only subcode, for use by account holder. Use to reserve budget funds for equipment that will be needed later in the fiscal year. The account holder must move adequate budget funding to the appropriate equipment line (9nnn) as necessary.

9009 Equipment Budget Balance Available - Budget only for use in ledger 2 accts only.

9010 Office Equipment (Over $5000)-Desks, carpeting, copying machines, etc. (effective July 1, 2010)

9020 Hospital Medical and Surgical Equipment (Over $5000) - All laboratory equipment except that coded to 9030 or 9110. (effective July 1, 2010)

9030 Educational (Over $5000): All equipment used in the educational process when used in a classroom to educate students and laboratory equipment used in a school laboratory. (effective July 1, 2010)

9040 Motor Vehicle Equipment (Over $5000): All autos, trucks, tractors, trailers, etc. (effective July 1, 2010)

9041 Consortia Fees: For Library Use Only.

9042 Memberships: For Library Use Only.

9043 Service Fees Related to Collections: For Library Use Only.

9044 Maintenance Fees-emonographic: For Library Use Only.

9045 Maintenance Fees-eserial: For Library Use Only.

9046 Bibliographic Utilities-cataloging: For Library Use Only.

9047 Bibliographic Utilities-ILL: For Library Use Only.

9048 Catalog Records: For Library Use Only.

9049 Electronic Resource-one time: For Library Use Only.

9050 Electronic Resource-ongoing: For Library Use Only.

9052 Monograph - Print For Library Use Only.

9055 Serial - Print: For Library Use Only.

9057 Audio: For Library Use Only.

9058 Video: For Library Use Only.

9059 Score: For Library Use Only.

9060 Budget/Pool Account: For Library Use Only.

9062 Serial - electronic full text: For Library Use Only.

9063 Cartographic: For Library Use Only.

9064 Manuscript: For Library Use Only.

9065 Conservation: For Library Use Only.

9066 Binding: For Library Use Only.

9067 Interlibrary Loan: For Library Use Only.

9068 E-Books: For Library Use Only.

9070 Major Transportation (Over $5000): Airplanes, boats, buses, railroad equipment, etc. (effective July 1, 2010)

9080 General Plant Equipment (Over $5000): Any property which is related to the building whether it is technically personal property or real property ‑ elevators, air‑conditioners, shelving, etc. (effective July 1, 2010)

9090 General Equipment (Over $5000): All other equipment not elsewhere classified and includes such items as athletic equipment and livestock. (effective July 1, 2010)

9095 Artwork (No minimum threshold)

9100 Computer Hardware Purchase or Installment Purchase (Over $5000): All Computer Hardware. (effective July 1, 2010)

9110 Major Medical Equipment - All equipment costing $10,000 or more. Use 9020 for equipment costing less than $10,000.

9120 Telecommunication Equipment or Systems (Over $5000): Purchase, lease-purchase or capital-lease of equipment or systems. Includes cellular-mobile sets, multi-line systems and adjunct devices such as dialers, recorders and announcement machines. (effective July 1, 2010)

9130 Computer Software License (Over $5000): Initial purchases, upgrades, or renewals of software application programs or licenses with a useful life of 3 or more years. Includes initial installation costs and modifications to software. Does not include annual renewals or ongoing software support costs.
9180 Equip Budget Control
9200 Trans Grant Equipment: (Sponsored Projects Only) Equipment with a cost between $1000 and $4999.99 purchased on sponsored projects that were budgeted prior to June 30, 2010. Grant proposals and renewals submitted after June 30, 2010 must use the non-capital equipment subcodes 3600 and 3601 for equipment with a cost under $5000. (effective July 1, 2010)

INDIRECT COST RECOVERY

9400 Indirect Cost: For Finance use only.

      
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The University of Connecticut
Office of the Controller - Financial Systems
343 Mansfield Road Unit 2112
Storrs, CT 06269-2112
michael.virone@uconn.edu
Last updated: 11/21/11