Descriptions Of Items To Be Included In Codes
Object codes are the last five digits of 15 digit account codes used by St. Lawrence University for accounting and financial reporting purposes. The object code indicates the type of expense such as salary, supplies, printing, etc. It is important that expenses be charged to the correct object code so that resources may be effectively managed and board and governmental reporting requirements met. If an account code containing the appropriate object code is not established, Mary Cosmo should be contacted for assistance.
51000-51079 PERSONAL SERVICES
- 51000-51009 Faculty Salaries - Salaries, stipends, or other compensation provided to those with faculty rank for instructional services.
- 51000 Faculty - Tenured/Tenure Track
- 51001 Faculty - Visiting
- 51002 Faculty - On Leave
- 51005 Faculty - Administrative Stipends
- 51006 Faculty - Planning Stipends
- 51007 Faculty - Cost of Living Adjustments
- 51008 Faculty - SYE Stipends
- 51009 Faculty - Overload
- 51010 Technical/Professional Salaries - Salaries for professional support specialists, lab support personnel, audio-visual personnel, WSLU-FM radio personnel, librarians, and computer center personnel.
- 51020 Administrative Salaries - For administrative and supervisory positions.
- 51030 Secretarial/Clerical Wages - Hourly wages for all secretarial or clerical functions.
- 51039 Secretarial/Clerical Wages - Overtime - Overtime wages for all secretarial or clerical functions.
- 51040 Manual/Service Wages - Hourly wages for positions in Plant and Food Service covered by the current S.E.I.U. 200 contract and for security force hourly wages.
- 51049 Manual/Service Wages - Overtime - Overtime wages for positions in Plant and Food Service covered by the current S.E.I.U. 200 contract and for security force hourly wages.
- 51050 Teaching Assistants Salaries - Payments to graduate assistants, part-time teaching assistants, etc.
- 51060-51069 Student Wages - Hourly wages for St. Lawrence University students.
- 51070-51079 Temporary Wages - Hourly Wages for temporary or casual, full-time or part-time labor.
- 51078 Permanent Part-Time Salaries & Wages
- 51079 Overtime for Temporary Employees
51599 STAFF BENEFITS
- 51599 Staff Benefits - Covers retirement, health insurance, education, and other benefit program costs and is an amount determined by formula to be charged each account to which salaries and wages are charged.
52000-52089 OTHER PERSONNEL SERVICES
- 52000-52009 Contract Employment - Payments to an agency for contracted employment services.
- 52010-52019 Honoraria - Payments to speakers or visitors who perform brief services for the University, usually speeches.
- 52020-52029 Consultants - Payments to independent individuals or firms who provide specific consulting assignments for the University, usually under a contract arrangement.
- 52030-52039 Management Fees-
52038- Banking Fees
52039- Investment Management Fees
- 52040-52049 Legal Fees- Payments to attorneys
- 52050-52059 Accounting Fees- Payments to accounting and audit firms.
- 52080-52089 Professional Fees – Payments for other professional services not described above.
52500-52599 SUPPLIES AND SERVICES
- 52500-52509 Instructional Supplies - Materials purchased for classroom use such as art supplies, sheet music, tapes, etc.
- 52510-52519 Laboratory Supplies - Animals, chemicals, glassware, laboratory manuals, test kits, etc.
52520-52529 Office Supplies - Pens, pencils, paper, etc., necessary to run an office.
- 52530-52539 Books and Periodicals - Books, magazines, journals, newsletters. May include items in electronic formats such as audio and video tapes and CDs/DVDs.
- 52540-52549 Software - Computer software that is not capital (less than $500).
52550-52559 Maintenance - Paint, waxes, cleaning fluids, etc.
52560-52569 Implements, Instruments, and Tools - This may be used in the broad sense of "tools of the trade," i.e. bats, balls, gloves, bases for baseball, hand tools for a carpenter, utensils for the cook, tools for department maintenance, etc.
- 52570-52579 Clothes and Uniforms - To record purchase of sports uniforms, laboratory coats, or other special clothes required for the job.
- 52590-52599 General/Other/Misc - This may be used for supplies that are not normally covered by the codes listed above.
53000-53199 BUSINESS SERVICES
- 53000-53009 Copying/Duplicating-On Campus - Copying and duplicating on Xerox or other copy equipment located on campus.
- 53010-53019 Freight - Freight and United Parcel Service charges.
- 53020-53021 Campus Mailroom Services - Postal Service charges incurred from the use of the Campus Mailroom.
- 53030-53039 Postal Services-Off Campus - Postal Service charges incurred at locations other than the Campus Mailroom.
- 53040-53049 Printing and Binding - Typesetting and printing costs for University or departmental publications. Also binding of books/periodicals.
- 53050-53059 Advertising - Newspaper, radio, and poster ads for Bookstore, Summer Session, personnel recruitment, etc.
- 53060-53069 Lease/Rental - For leased equipment, film rental, rental of facilities for foreign programs.
- 53070-53079 Dues, Licenses, Memberships - Payments, usually annual, to maintain current status for licenses and memberships in approved organizations.
- 53080-53089 Telephone - Local and long distance charges for service.
- 53090-53099 Audio-Visual - For services from the University and others pertaining to audio-visual equipment production or service.
- 53100-53109 Computer Services - Charges for computer services such as software licenses and maintenance contracts.
- 53110-53119 Internet Access - Charges for Internet access services.
- 53120-53129 Cleaning and Laundry
- 53190-53199 Other Contract Services - Any contracted-for service not covered by above.
53500-53539 PLANT MAINTENANCE SERVICES
- 53500-53509 Maintenance and Repair - Maintenance expenses of buildings and fixtures, charges by outside service persons, including labor and materials.
- 53510-53519 Vehicle Expense - Oil, gasoline, vehicle service, tires, etc., usually limited to Facilities Operations maintenance of vehicle fleet.
- 53520-53529 Parts and Repairs - May be used for machines, instruments, etc. Maintenance contracts for equipment should be included in this category.
- 53530-53539 Work Orders – Facilities – Work order charges from Facilities Operations are charged with this object.
- 54000 Fuel/Heat - Oil, gas, and other fuel expenses.
- 54010 Electricity - Charges from utility companies for electric services.
- 54020 Sewer/Water - Charges from a governmental agency or utility.
54500-59999 OTHER OPERATING EXPENSES
- 54500-54509 Business Travel - Mileage, air fare, hotel accommodations, meals, and other expenses (except conference registration) incurred while traveling on University business.
- 54510-54519 Athletic Team Travel
54520-54529 Entertainment - For meals, receptions, etc., associated with University business.
- 54530-54539 Field Trips - Travel expense associated with student field trips.
- 54540-54549 Conference Registrations - Registration Fees (but not travel expenses) paid for sending faculty or staff to conferences, meetings, or conventions conducted by other organizations.
- 55000-55009 Debt Service - Interest and amortization on loans.
- 55500-55509 Financial Aid/Scholarships - For gift aid to students.
56000-56009 Assessments and Taxes - For governmental assessments, taxes, or voluntary payment in lieu of taxes.
56009 Real Estate Taxes
- 56010-56019 Insurance - Insurance premiums
56019 Property Insurance
- 56020-56029 Room & Board Allowance - Room and board charges incurred by departments for SLU students on or off campus.
- 56030-56039 Prizes and Awards - Payments for special recognition of individuals.
- 56040-56049 Contributions - Contributions by the University to governmental, charitable, or non-profit organizations.
- 56080-56099 Miscellaneous - Used only when item will not fit any other category.
- 56500-56509 Food - Dining Services Only - Meats, vegetables, fruits, dairy products, etc.
- 57000-57009 Purchases for Resale - Bookstore Only - Goods purchased specifically to be resold.
- 59990-59999 Expense Credits –Credits for charges to other department accounts for services such as mail, phone, copying, room and board
60100-60199 CAPITAL EQUIPMENT
- 60100-60109 Instructional Equipment - Maps, scientific instruments, and other instructional equipment.
- 60110-60119 Audio-Visual Equipment - Cameras, projectors, microphones, screens, and other equipment used for audio visual presentations.
- 60120-60129 Computer Equipment - Computers and peripheral equipment related to the computer.
- 60130-60139 Office Equipment - Typewriters, Dictaphone, transcriber, calculators, etc.
- 60140-60149 Furnishings - Bookcases, chairs, tables, desks and other furnishings.
- 60150-60159 Implements and Tools - Lathes, work bench, grinder, drill press, etc.
- 60160-60169 Art Acquisitions - Paintings, sculpture, other works of art.
- 60170-60179 Vehicles - Carts, cars, trucks, tractors, etc.
- 60180-60189 Library Acquisitions- Materials such as books, periodicals, database to be maintained in the university’s library collection
- 60190-60199 Miscellaneous Capital - Capital expenditures which don't fit above categories.
60200-60909 CAPITAL PROJECT EXPENSES
- 60200-60209 Land - Expenses associated with the purchase of University land. This includes all costs incidental to the purchase of the land such as legal expenses and brokers fees and expenses incurred in preparing the land for use.
- 60300-60309 Land Improvements - Costs incurred for all improvements to land other than buildings, such as streets, sidewalks, parking lots, landscaping, and utility distribution systems.
- 60400-60409 Equipment - Costs of equipment to be installed in or permanently affixed to a building (equipment will not be tagged and inventoried).
- 60500-60509 Professional Fees- Costs for permits, architects, engineers, construction management.
- 60600-60609 Contractor Fees- Costs of construction such as general contractors, painting, carpentry, masonry, etc.
- 60900-60909 Contingency