OUS Controller's Division

OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2

Section 02.01: Account Codes -- Student Tuition & Fees (01000-02099)

General

Revenue resulting from charges of mandatory enrollment fees and other specific fees assessed directly to students. Mandatory enrollment fees include tuition, resource fees, building fees, incidental fees and health services fees.

[1] Tuition

[2] Resource Fees

[3] Mandatory Enrollment Fees

[a] Building Fees

[b] Other Mandatory Enrollment Fees

[c] Incidental Fees

[d] Student Health Fees

[4] Other Student Fees

[5] Fee Remissions

[a] Oregon Minority Enrollment Initiative

[b] International Cultural Service Program

[c] International Exchange Programs

[d] Contract and Grant Fee Remission

[e] Other Fee Remissions

Section 02.02: Account Codes -- Appropriations and Resource Redistribution (02100-02999)

General

The following codes are for funds that originate as revenue of the governmental unit and are used or expended for educational and general purposes.

[1] Appropriations

[2] Resource Redistribution

Section 02.03: Account Codes -- Gifts, Grants, & Contracts (03000-03999)

General

This category includes receipts of money and material, resulting from donations, bequests, awards, grant awards or contracts, received by an institution or OUS from individuals, corporations, foundations, associations, societies, government agencies and other institutions of higher education.

[1] Governmental Grants and Contracts

[2] Non-Governmental Grants and Contracts

[3] Overhead Cost Recovery

[4] Refund to Grantors

[5] Gifts

Section 02.04: Account Codes -- Transfers in from State Agencies (04000-05099)

General

The following codes are used to record funds transferred in from a given state agency. The last three characters correspond to the agency number and are updated biennially from the DAS Budget Manual instructions.

According to the Department of Administrative Services Budget and Management Division, a transfer in is defined as a "receipt of funds from another agency in which the purpose of the transfer is to fund a programmatic expenditure specifically approved by the Department of Administrative Services Budget and Management Division, Legislative Fiscal Office or Legislature. Generally there is no product or service in return for the transfer. The transferring agency is merely the vehicle to pass the revenue through to the actual agency charged with the programmatic expenditure of the funds."

[1] Transfers from State Agencies

Section 02.05: Account Codes -- Investment (05100-05999)

General

It is common for educational institutions to hold investments such as bonds, debentures, notes, preferred stocks, convertible securities, common stocks, warrants, mutual fund shares, real estate, leasebacks, mortgages, patents and copyrights. Investment account codes are used to classify the investment revenues.

[1] Investment/Debt/Debt Service

[2] Debt and Debt Service Related

Section 02.06: Account Codes -- Sales and Services (06000-06999)

General

The following account codes are used to record revenues from institutional or departmental sales, services, rentals and fines. For inter-departmental sales and services see section 02.095 - Service Department Sales Reimbursements, or section 02.16 - Internal Sales Reimbursement.

[1] General Sales and Services

[2] Fines and Penalties

[3] Fees and Permits

[4] Events and Performances

[5] Rentals, Housing, and Food Service

[6] Other Sales and Service

Section 02.07: Account Codes -- Medical and Hospital Services Income (07000-07999)

General

The following codes are used to record institutional or departmental revenues resulting from medical and hospital related sales and services.

[1] Medical and Hospital Services Income

Section 02.08: Account Codes -- Other Revenues (08000-08799)

General

The following account codes are used to record educational and general revenue not covered by other account codes (e.g., bad-check charges, transcript fees).

[1] Other Revenues

Section 02.09: Account Codes -- Student Loan Revenues (08800-08999)

General

The following account codes are used to record revenue arising from student loan activity.

[1] Loan Fund Revenues

Section 02.095: Account Codes -- Internal Sales (09000-09999)

General

The following account codes are used to record "revenues" of OUS entities for internal sales and services provided to other OUS entities (inter-departmental or inter-institutional). These income account codes are reclassified as negative expenditures for annual financial statement purposes. For revenues from non-OUS sources see sections 02.06 - Sales and Services, 02.07 - Medical and Hospital Services Income, and 02.08 - Other Revenues (account types 56 and 57 only).

[1] Internal Sales

[2] Computer Service Internal Sales

[3] General/Misc Internal Sales

Section 02.10: Account Codes -- Personal Services (10100-19999)

General

This group of account codes applies to all payroll expenditures. It is divided into eight categories:

Unclassified salaries
Unclassified pay
Classified salaries
Classified pay
Student pay
Salaries and pay to clinical fellows and graduate assistants
Benefit compensation
Other payroll expenses for fringe benefits paid by the state

The following abbreviations are used throughout this section:

FWSP- Federal Work Study Program
OPE- Other payroll expenses
SEIU/OPEU- Service Employees International Union/Oregon Public Employees Union
PEBB- Public Employees Benefit Board

[1] Unclassified Salaries

[2] Unclassified Pay

[3] Classified Salaries

[4] Classified Pay

[5] Student Pay

[6] Salaries and Pay to Clinical Fellows and Graduate Assistants

[7] Benefit Compensation

[8] Other Payroll Expenses

[a] Other Payroll Expenses

[b] Other Payroll Expenses - Payroll System Adjustments

[c] Accrued Leave

[d] Graduate Fee Remission/Benefit/Subsidy

Section 02.11A: Account Codes -- Supplies (20XXX)

General

These codes apply to acquisition of materials and supplies for use in an instructional or administrative department. They do not cover commodities purchased for resale or redistribution from established storerooms or inventories (see the 6XXXX series of account codes).

[1] Supplies

Section 02.11B: Account Codes -- Agricultural Related Services & Supplies (21XXX)

[1] Supplies Related to Agriculture

Section 02.11C: Account Codes -- Communications and Postage & Shipping (220XX & 225XX)

General

Expenses arising from the use of telephone, telegraph, mail, freight and express services.

[1] Communications

[2] Postage and Handling

Section 02.11D: Account Codes -- Facilities & Utilities Related (230XX, 233XX, 235XX, and 240XX)

Section 02.11D is comprised of the following subsections:

Utilities (230XX)
Waste Disposal (233XX)
Maintenance and Repairs (235XX)
Rentals and Leases (240XX)

[1] Utilities

[2] Waste Disposal

[3] Maintenance and Repairs

[4] Rental and Leases

[a] Rentals

[b] Operating Leases

Section 02.11E: Account Codes -- Fees & Services (245XX-249XX)

[1] Fees and Services

Section 02.11F: Account Codes -- Medical & Scientific Services & Supplies (25XXX)

[1] Medical and Scientific Services and Supplies

Section 02.11G: Account Codes -- Assessments (280XX-284XX)

Assessments

For a detailed description of assessments, and the reasons or methodologies behind them, please see the "Assessment Distribution Document" posted on the OUS Budget and Management webpage.

[1] State Assessments

[2] OUS Assessments

[3] Institutional Assessments

[4] Other Assessments

Section 02.11H: Account Codes -- Employee Related and 1099 Reportable Expenses (285XX)

[1] Services and Supplies -- Employee Related

Section 02.11I: Account Codes -- Conferences, Entertainment, etc. (286XX)

[1] Services and Supplies -- Conferences, Entertainment, etc.

Section 02.11J: Account Codes -- Fiscal Management Expense (287XX)

[1] Services and Supplies -- Fiscal Management Expense

Section 02.11K: Account Codes -- Debt/Investment Expense (288XX)

[1] Services and Supplies -- Debt/Investment Expense

Section 02.11L: Account Codes -- Miscellaneous Services & Supplies (289XX)

[1] Services and Supplies -- Miscellaneous

Section 02.11M: Account Codes -- Training (290XX)

[1] Training

Section 02.11N: Account Codes -- Transfers to State of Oregon

[1] Transfers to State of Oregon Agencies

Section 02.11O: Account Codes -- Travel (393XX-397XX)

General

These codes apply to transportation, lodging, meals and incidental expenses incurred by persons traveling on behalf of OUS. Travel expenses are categorized into three sets of account codes: In-State, Out-of-State, and Foreign. The travel expense category is determined based on the destination of the trip. For example, in-state travel includes both travel within Oregon and travel to Oregon that originates outside of Oregon. Use the same travel account code(s) for both the destination leg and the return leg of each trip:

In-State Travel: Travel expenses incurred while traveling to or within the state of Oregon. Includes travel to Oregon originating outside the state of Oregon.
Out-of-State Travel: Travel expenses incurred while traveling to or within the United States, but outside the state of Oregon. Out-of-State travel account codes are limited to the 48 contiguous states, Alaska, and Hawaii.
Foreign Travel: Travel expenses incurred while traveling to or within foreign countries.

Within each category of travel use employee or non-employee codes according to these guidelines:

Use employee codes for travel by OUS employees, including students traveling as employees.
Use non-employee codes for employees of other state agencies, students who are not traveling as employees, potential employees traveling for recruitment purposes, and all other non-employees.

[1] In-State Travel

[2] Out-of-State Travel

[3] Foreign Travel

[4] Taxable Travel

Section 02.11P: Account Codes -- Sub-contracts & Sub-grants (399XX)

[1] Sub-contracts/Sub-grants Up To and Including $25,000

[2] Sub-contracts/Sub-grants in Excess of $25,000

Section 02.12: Account Codes -- Capital Outlay (40000-49999)

General

The following account codes are used to record the capital outlay (purchase or construction) for non-expendable, tangible personal property and real property from non-proprietary funds only. Non-proprietary funds include all funds except Service Department and Auxiliary Enterprise funds. The capitalization and accumulated depreciation for non-proprietary funded assets should be recorded in the Net Investment in Plant fund 890000. (The capitalization and accumulated depreciation for proprietary funded assets should be recorded in the individual Service Department/Auxiliary Enterprise funds. See A8xxx account series for asset procurements from proprietary funds.)

Non-proprietary funded assets will be capitalized and depreciated by the Banner Financial Information System to the Net Investment in Plant fund 890000 using the A8xxx asset/contra asset accounts but are to be procured using the below 4xxxx capital outlay accounts.

Section Layout:

[1] Capital Outlay - Capitalized
     [A] Personal Property
     [B] Real Property
          [a] Land
          [b] Improvements Other Than Buildings
          [c] Buildings
          [d] Infrastructure

[2] Capital Outlay - Non-Capitalized

[3] Capital Asset Losses

[4] Miscellaneous Capital Outlay

[1] Capital Outlay - Capitalized

[A] Personal Property

[B] Real Property

[a] Land

[b] Improvements Other Than Buildings

[c] Buildings

[d] Infrastructure

[2] Capital Outlay - Non-Capitalized

[3] Capital Asset Losses

[4] Miscellaneous Capital Outlay

Section 02.13: Account Codes -- Student Aid (50000-59999)

General

These account codes apply to expenses related to scholarships, fellowships, grants-in-aid, waivers of fees and participant support for OUS students. See section 02.11I - Conferences, Entertainment, etc., for non-OUS student support. These codes do not cover payments to individuals for services rendered (see section 02.10 - Personal Services). These codes should not be used with Endowment Funds, Service Department Funds, or be expended against Government Resources & Allocations within the Current General Budgeted Operations Funds.

[1] Scholarships

[2] Fellowships

[3] Grants in Aid

[4] Waiver of Fees

[5] Participant Support

[6] Other Student Aid

Section 02.14: Account Codes -- Merchandise for Resale or Redistribution (60000-69999)

General

These account codes represent the direct cost of materials and outside services used by an auxiliary enterprise or service department to create products and services for which they receive revenue from external parties and university departments.

Merchandise for resale and redistribution account codes are:

Not synonymous with "cost of goods sold"
In addition to materials and outside services, "cost of goods sold" would also include labor and overhead. Therefore, these account codes are part but not all of "cost of goods sold."
Typically associated with inventories
Materials purchased are added to inventory. Materials used decrease inventory and are charged as an expense to these merchandise for resale and redistribution account codes. Expenditures for outside services to be resold or redistributed are charged directly to these account codes and do not involve inventory.
Only used when the auxiliary enterprise or service department will derive revenue from the resale or redistribution of the materials and outside services
See (iii) for a detailed description.
Not used if the expenditure of the materials and outside services are passed through to another university department
See (iv) for a detailed description.
Used to avoid double-counting and overstating of expenditures on a university-wide basis
See (v) for a detailed description.

[1] General Commodities

[2] Food Stuffs

[3] Agricultural-Related Resale

[4] General Services-Resale

[5] Other Resale Items

[6] Utilities Cost for Redistribution

Section 02.15: Account Codes -- Indirect Costs (70000-78999)

General

These codes are used for transactions that reflect the application of an indirect cost rate for the purpose of recovering indirect costs.

Section 02.16: Account Codes -- Internal Sales Reimbursement (79000-79999)

General

These codes are used to record reimbursements for sales and services to other entities within the institution and OUS. For revenues from non-OUS sources see sections 02.06 - Sales and Services, 02.07 - Medical and Hospital Services Income, and 02.08 - Other Revenues (account types 56 and 57 only).

[1] Publications and Graphics Internal Reimbursement

[2] Computer Service Reimbursement

[3] General and Miscellaneous Service Credits

Section 02.165: Account Codes -- Depreciation Expense (80500-80699)

General

The following account codes are used to record depreciation expense of fixed assets. They are used to record an asset's depreciation expense in the asset's capitalization fund (either in the Net Investment in Plant fund 890000 or in a proprietary fund) and depreciation organization, program and optional activity/location code. Each of the depreciable asset accounts in the A80xx/A81xx series of account have an associated accumulated depreciation contra asset account code in the A85xx/A86xx series of account. Each accumulated depreciation account in the A85xx/A86xx series of account have an associated depreciation expense account in the below account type 78, account series (805xx/806xx).

Section 02.17: Account Codes -- Student Loan Expenses (88000-90999)

General

These account codes are used for student loan fund receipts and expenditures for Loan Funds only.

[1] Disbursements and Adjustments

[2] Principal Cancelled

[3] Interest Cancelled

Section 02.18: Account Codes -- Transfer of Funds (91000-99999)

General

A 91XXX Transfer-In account code transaction requires an offsetting 92XXX Transfer-Out account code transaction, and vice versa. These account codes can not be used with agency funds (9xxxxx).

Institutions may choose between using expanded detail transfer account codes or simplified transfer account codes. Only one type of transfer account codes, expanded or simplified, will be on your institution's Chart of Accounts, as determined by the institution business office. If you do not see a listed account code on your institution's Chart of Accounts it may be because your institution Business Office has determined that the code is currently not needed to carry out the institution's business.

If you are unsure of the correct transfer account codes to use, contact your institution Business Office for advice.

[1] Transfers - Included in both expanded and simplified methods

[2] Transfers - Included only in simplified method

[3] Transfers - Included only in expanded method

[4] Transfers - Oregon State University and Bend branch campus

[5] Transfer codes inactive on all charts except..

Section 02.19: Account Codes -- Budget Reserves for Future Fiscal Years (9B000-9B999)

General

Budget only account codes for use in distinguishing budget allocations in the current fiscal year that are not intended to be expended until a future fiscal year. Use of these codes could aid in current fiscal year expenditure projections by distinguishing current year vs future year budget. This series of account codes are limited to budget transactions only, no actual expenditures may be posted to this series of account. The use of these codes are discretionary and to be determined by each institution. These codes would generally be used in budgeted operating funds rather than self supporting funds.

[1] Budget Reserves for Future Fiscal Years

Section 02.30: Account Codes -- Cash (A0000-A1999)

General

Currently being developed.

Section 02.31: Account Codes -- Investments (A2000-A2999)

General

Currently being developed.

Section 02.32: Account Codes -- Receivables (A3000-A3999)

General

Currently being developed.

Section 02.33: Account Codes -- Inventories (A4000-A4999)

General

Currently being developed.

Section 02.34: Account Codes -- Prepaid Expenses (A5000-A5999)

General

Currently being developed.

Section 02.35: Account Codes -- Due from Other Funds/Other OUS Institutions (A6000-A7999)

General

Account codes A6000 - A7999 are asset accounts that record amounts "due from" other funds within the same OUS institution (A6000 - A6999), or other OUS institutions and the Chancellor's Office (A7000 - A7999).

Many of the "due from" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.

[1] A6000 - Due From Other Funds

[2] A7000 - Due From Other OUS Institutions

Section 02.36: Account Codes -- Fixed Assets/Accumulated Depreciation (A8000-A8999)

General

The following account codes are used to record the capitalization and accumulated depreciation of all non-expendable, tangible personal property and real property (also known as 'Fixed Assets') from proprietary and non-proprietary funds. Proprietary funds include all auxiliary enterprise and service department funds while non-proprietary funds include all funds except auxiliary enterprises and service departments.

The capitalization and accumulated depreciation of non-proprietary funded fixed assets should be recorded in the Net Investment in Plant fund 890000 using the below asset/contra asset accounts but are to be procured using the 4xxxx capital outlay accounts. The capitalization and accumulated depreciation of proprietary funded fixed assets should be recorded in the individual auxiliary enterprise/service department funds using the below asset/contra asset accounts.

The following asset account codes are also used to procure fixed assets with proprietary funds. (See 4xxxx account series for asset procurements from non-proprietary funds.) The following account codes are used for recording fixed assets and accumulated depreciation in the General Ledger as well as in the Banner Fixed Assets system.

Section Layout:

[1] Personal Property
[2] Real Property
[3] Accumulated Depreciation

[1] Personal Property

[2] Real Property

[3] Accumulated Depreciation

Section 02.40: Account Codes -- Accounts Payable (B0000-B0999)

General

Currently being developed.

Section 02.41: Account Codes -- Salaries and Wages Payable (B1000-B1999)

General

Currently being developed.

Section 02.42: Account Codes -- Notes Payable (B2000-B2999)

General

Currently being developed.

Section 02.43: Account Codes -- Bonds Payable (B3000-B3999)

General

Currently being developed.

Section 02.44: Account Codes -- Deposits (B4000-B4999)

General

Currently being developed.

Section 02.45: Account Codes -- Deferred Income (B5000-B5999)

General

Currently being developed.

Section 02.46: Account Codes -- Due to Other Funds/Other OUS Institutions (B6000-B7999)

General

Account codes B6000 - B7999 are liability accounts that record amounts "due to" other funds within the same OUS institution (B6000 - B6999), or other OUS institutions and the Chancellor's Office (B7000 - B7999).

Many of the "due to" account codes pertain to inter-institutional and inter-fund loans. Refer to OUS Fiscal Policy 05-271 - Inter-institutional and Inter-fund Loans for applicable accounting policies.

[1] B6000 - Due From Other Funds

[2] B7000 - Due to Other OUS Entities

Section 02.50: Account Codes -- Control Accounts

General

Currently being developed

Section 02.60: Account Codes -- Fund Balance

General

Currently being developed

Section 02.70: Account Codes -- Fund Additions (E0000-E9999)

General

A fund addition is a credit to the general ledger that bypasses the operating ledger. Fund additions are unusual and used in limited circumstances. Fund additions are typically used to: (1) record the moving of the equity and its corresponding asset or liability from one fund to another fund, and (2) offset an expenditure recorded in the operating ledger that should be recorded as an asset in the general ledger.

Examples of fund additions include moving funds from an auxiliary enterprise to a renewal and replacement reserve to save for future building repair or equipment replacement. The funds are moved through a fund deduction from the auxiliary enterprise funds and a fund addition to the renewal and replacement reserves. Fund additions and fund deductions flow through the general ledger without impacting the revenue and expenses of the operating ledger.

Section 02.80: Account Codes -- Fund Deductions

General

Currently being developed

Section 100: Account Codes -- PTVDISP

Defines codes for academic disciplines in order to identify teaching disciplines on the Faculty Information Form (PEAFACD).

Section 105: Account Codes -- FFVACON

Section 110: Account Codes -- FFVACQM

Section 115: Account Codes -- FFVDISP

Section 120: Account Codes -- FFVSDAT

Section 125: Account Codes -- FFVTTST

Section 130: Account Codes -- FOASYSC

Section 135: Account Codes -- FTMACCT

Section 140: Account Codes -- FTMACTL

Section 145: Account Codes -- FTMAGCY

Section 150: Account Codes -- FTMASTY

Section 155: Account Codes -- FTMATYP

Section 160: Account Codes -- FTMCOAS

Section 165: Account Codes -- FTMDEPR

Section 170: Account Codes -- FTMFSYR

Section 175: Account Codes -- FTMFSYR

Section 180: Account Codes -- FTMFTYP

Section 185: Account Codes -- FTMFUND

Section 187: Account Codes -- FTVITYP

1099 Income Type Codes

(FTMITYP) A list of income classifications to use with the U.S. Government 1099 form as established by the Internal Revenue Service. These codes are used to determine which box on the 1099 form is to be used in recording amounts paid to vendors and reported to the IRS.

Section 190: Account Codes -- FTMPROG

Section 195: Account Codes -- FTMRUCL

Section 200: Account Codes -- FTMRUCL

Section 205: Account Codes -- FTMRUCL

Section 210: Account Codes -- FTMSDAT

Section 215: Account Codes -- GORRACE

Standardized race codes for system-wide use.

Section 220: Account Codes -- GTVRRAC

Regulatory Race Validation Table.

Section 225: Account Codes -- GTVZIPC

Section 230: Account Codes -- GXRBANK

Bank Validation Table

Section 235: Account Codes -- N/A

Section 240: Account Codes -- NBAFISC

Defines the parameters of a fiscal year for the purposes of position control.

Section 245: Account Codes -- NTRFBLD

Section 250: Account Codes -- NTRFBLD

Defines rules for calculating fringe budgets, fringe encumbrances, and fringe expenses.

Section 255: Account Codes -- NTRFINI

Defines rules for interfacing transactions to the Finance system. Also defines accounting distributions for net pay and deferred pay.

Section 260: Account Codes --

Defines rules for developing benefit and deduction budgets.

Section 265: Account Codes -- NTRINST

Defines general location, position control, and finance rules as well as rules specific to the processing of Electronic Approvals.

Section 270: Account Codes -- NTRPCLS

Creates a position class and associates it with salary guidelines, employee class, and employee skill level.

Section 275: Account Codes -- NTRSALA

Defines rules for salaries or hourly rates.

Section 280: Account Codes -- NTRSALA

Section 285: Account Codes -- NTRSGRP

Defines active and inactive salary groups for each table.

Section 290: Account Codes -- PEAEMPL

Section 295: Account Codes -- PTRBCAT

Uses the benefit codes defined at the Benefit/Deducation Rule Form (PTRBDCA) to establish benefit packages and assign them to specific employee categories.