Controller's Division OUS Fiscal Policy Manual

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

[1] Fees and Services

Expenditures for:

• Professional fees (e.g., consulting, legal and trustee services)
• Services rendered by commercial firms
• Service charges by institutional service departments
• Fees assessed by other state agencies

Expenses related to the service rendered, such as travel, are included in this category.

24902 Service Department Support Charge

Subsidies to a service department to underwrite cost. See account code 09398 - Support for Designated Operations/Service Departments for support from non-agency funds. See account code 08001 - Miscellaneous Other Revenue, for support from agency funds.

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