St. Lawrence University

Expenditure Object Codes

Descriptions Of Items To Be Included In Codes

Each of the expenditure object codes is designated for a particular type of expense, and codes are grouped in series to record similar expenditures (salaries, supplies, etc.) Within each code, exclusive of personal services and staff benefits, are ten possible subcodes provided for your use, should you wish to record in greater detail the type of expenditures included. The Food Service Department, for example, might choose to provide more detail in 3030, Food, by assigning numbers in the 3030-3039 series to food groups (i.e. meat 3031, produce 3032, baked goods 3033, dairy products 3034, etc.).

Each department manager may use the last digit of each code as desired. Although meanings will vary from department to department, each specific department will be able to use the codes to its best advantage. While the descriptions below are meant to be specific, occasions arise where a specific expenditure appropriately belongs in different codes for different departments, i.e. certain paper goods may be instructional supplies for an academic office and office supplies for an administrative office. In cases where a choice is available, each department should record the expense in the code most meaningful to the department.

• 1110-1119  Faculty Salaries - Salaries, stipends, or other compensation provided to those with faculty rank for instructional services.
  • 1110 Faculty - Tenured/Tenure Track
  • 1111 Faculty - Visiting
  • 1112 Faculty - On Leave
  • 1113 Faculty - Administrative Stipends
  • 1114 Faculty - Planning Stipends
  • 1115 Faculty - Cost of Living Adjustments
  • 1119 Faculty - Overload

• 1120  Technical/Professional Salaries - Salaries for professional support specialists, lab support personnel, audio-visual personnel, WSLU-FM radio personnel, librarians, and computer center personnel.

• 1130  Administrative Salaries - For administrative and supervisory positions.

• 1140  Secretarial/Clerical Wages - Hourly wages for all secretarial or clerical functions.

• 1149  Secretarial/Clerical Wages - Overtime - Overtime wages for all secretarial or clerical functions.

• 1150  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.

• 1159  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.

• 1160  Teaching Assistants Salaries - Payments to graduate assistants, part-time teaching assistants, etc.

• 1170-1179  Student Wages - Hourly wages for St. Lawrence University students.

• 1180-1189  Temporary Wages - Hourly Wages for temporary or casual, full-time or part-time labor.
  • 1188 Permanent Part-Time Salaries & Wages
  • 1189 Overtime for Temporary Employees

1200-1599   OTHER PERSONNEL SERVICES

• 1200-1209  Honoraria - Payments to speakers or visitors who perform brief services for the University, usually speeches.

• 1300-1309  Consultants - Payments to independent individuals or firms who provide specific consulting assignments for the University, usually under a contract arrangement.

• 1400-1409  Professional Fees - Audit, legal, financial management, and other regular professional services.

• 1500-1509  Contract Employment - Payments to an agency for contracted services such as Kelly for secretarial services, etc.

2100   STAFF BENEFITS

• 2100  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.

3000-3399   SUPPLIES AND SERVICES

• 3010-3019  Instructional Supplies - Materials purchased for classroom use such as art supplies, sheet music, tapes, etc.

• 3020-3029  Laboratory Supplies - Animals, chemicals, glassware, laboratory manuals, test kits, etc.

• 3030-3039  Food - Meats, vegetables, fruits, dairy products, etc.

• 3060-3069  Maintenance - Paint, waxes, cleaning fluids, etc.

• 3070-3079  Books and Periodicals - Books, magazines, journals, newsletters. May include items in electronic formats such as audio and video tapes and CDs/DVDs.

• 3080-3089  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.

• 3090-3099  Software - Computer programs designed for specific tasks or capabilities.

• 3100-3109  Office Supplies - Pens, pencils, paper, etc., necessary to run an office.

• 3150-3159  Clothes and Uniforms - To record purchase of sports uniforms, laboratory coats, or other special clothes required for the job.

• 3200-3209  General/Other/Misc - This may be used for supplies that are not normally covered by the codes listed above.

• 3300-3350  Purchases for Resale - Goods purchased specifically to be resold such as in the Bookstore or lab kits resold to students.

3400-3599   BUSINESS SERVICES

• 3400-3409  Copying/Duplicating-On Campus - Copying and duplicating on Xerox or other copy equipment located on campus.

• 3410-3419  Copying/Duplicating-Off Campus - Copying and duplicating on Xerox or other copy equipment located off campus.

• 3420-3429  Freight - Freight and United Parcel Service charges.

• 3430-3439  Campus Mailroom Services - Postal Service charges incurred from the use of the Campus Mailroom.

• 3440-3449  Postal Services-Off Campus - Postal Service charges incurred at locations other than the Campus Mailroom.

• 3450-3459  Printing and Binding - Typesetting and printing costs for University or departmental publications. Also binding of books/periodicals.

• 3460-3469  Advertising - Newspaper, radio, and poster ads for Bookstore, Summer Session, personnel recruitment, etc.

• 3470-3479  Lease/Rental - For leased equipment, film rental, rental of facilities for foreign programs.

• 3480-3489  Dues, Licenses, Memberships - Payments, usually annual, to maintain current status for licenses and memberships in approved organizations.

• 3490-3499  Telephone - Local and long distance charges for service.

• 3500-3509  Audio-Visual - For services from the University and others pertaining to audio-visual equipment production or service.

• 3510-3519  Computer Services - Charges for computer CPU, programming, etc.

• 3520-3529  Internet Access - Charges for Internet access services.

• 3550-3559  Other Contract Services - Any contracted-for service not covered by above.

3600-3699   PLANT MAINTENANCE SERVICES

• 3600-3609  Maintenance and Repair - Maintenance expenses of buildings and fixtures, charges by outside service persons, including labor and materials.

• 3640-3649  Vehicle Expense - Oil, gasoline, vehicle service, tires, etc., usually limited to Plant department maintenance of vehicle fleet.

• 3650-3659  Parts and Repairs - May be used for machines, instruments, etc. Maintenance contracts should be included in this category.

• 3660-3669  Work Orders - Physical Plant - For departmentally charged services from the Physical Plant Department.

• 3670-3679  Cleaning and Laundry

3800-3899   UTILITIES

• 3810-3819  Fuel/Heat - Oil, gas, and other fuel expenses.

• 3820-3829  Electricity - Charges from utility companies for electric services.

• 3830-3839  Sewer/Water - Charges from a governmental agency or utility.

4000-4999   OTHER OPERATING EXPENSES

• 4010-4019  Travel - Mileage, air fare, hotel accommodations, meals, and other expenses (except conference registration) incurred while traveling on University business.

• 4020-4029  Entertainment - For meals, receptions, etc., associated with University business.

• 4030-4039  Field Trips - Travel expense associated with student field trips.

• 4040-4049  Debt Service - Interest and amortization on loans.

• 4050-4059  Assessments and Taxes - For governmental assessments, taxes, or voluntary payment in lieu of taxes.

• 4060-4069  Insurance - Insurance premiums.

• 4070-4079  Financial Aid/Scholarships - For gift aid to students.

• 4080-4089  Room & Board Allowance - Room and board charges incurred by departments for SLU students on or off campus.

• 4090-4099  Prizes and Awards - Payments for special recognition of individuals.

• 4100-4109  Contributions - Contributions by the University to governmental, charitable, or non-profit organizations.

• 4200-4209  Recruitment Expense - Costs related to recruiting new employees.

• 4300-4309  Conference Registrations - Registration Fees (but not travel expenses) paid for sending faculty or staff to conferences, meetings, or conventions conducted by other organizations.

• 4910-4929  Miscellaneous - Used only when item will not fit any other category.

5000-5999   CAPITAL EXPENSE ($500 to $1,000)

• 5100-5109  Instructional Equipment - Maps, scientific instruments, and other instructional equipment.

• 5200-5209  Audio-Visual Equipment - Cameras, projectors, microphones, screens, and other equipment used for audio visual presentations.

• 5300-5309  Computer Equipment - Computers and peripheral equipment related to the computer.

• 5400-5409  Office Equipment - Typewriters, Dictaphone, transcriber, calculators, etc.

• 5500-5509  Furnishings - Bookcases, chairs, tables, desks and other furnishings.

• 5600-5609  Implements and Tools - Lathes, work bench, grinder, drill press, etc.

• 5700-5709  Art Acquisitions - Paintings, sculpture, other works of art.

• 5750-5759  Vehicles - Carts, cars, trucks, tractors, etc.

• 5780-5789  Alterations/Improvements - Modifications of facilities including additions or renovations.

• 5800-5809  Miscellaneous Capital - Capital expenditures which don't fit above categories.

6000-6999   PLANT FUND EXPENSES

• 6010-6019 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.

• 6020-6029  Land Improvements - Costs incurred for all improvements to land other than buildings, such as streets, sidewalks, parking lots, landscaping, and utility distribution systems.

• 6030-6039  Equipment - Instructional - Costs of equipment purchased for instructional use.

• 6040-6049  Equipment - Non-Instructional - Costs of equipment purchased for non-instructional use.

• 6050-6059 Construction Costs – Buildings & Fixtures - That part of the costs incurred for a construction project that can be identified as buildings and structures. Could include general contractor, mechanical, electrical, plumbing, HV/AC, painting, etc.  Includes all permanently attached fixtures and machinery that cannot be removed without cutting into walls, ceilings, or floors, or otherwise damaging the building or the items so removed.

• 6060-6069  Construction Costs – Furniture & Equipment - That part of the costs incurred for a construction project that can be identified as equipment and not fixtures; furniture, free-standing kitchen equipment, concession equipment, etc.

• 6070  Library Acquisitions

• 6080-6089  Construction Softcosts - Architects, engineers, and construction management costs (fees and site services); and SLU site services.

• 6090-6099  Contingency -

9900-9990 - MISCELLANEOUS/CREDITS

• 9910  Discounts Taken

• 9950-9959  Expense Credits - Charge back of services or expenses to other departments by mailroom, plant, copying and duplicating, and other service areas.