Account Codes Quick Reference Guide - University Of Georgia

Account Codes Quick Reference GuideUGA Account Codes ListThis document provides a quick look at the most commonly used account codes across campus. Itdisplays account codes per category (Codes for Personal Services, Travel, Supplies and Expenses,and Equipment) in addition to per budget for each category. Please note the following: You can use the UGA GL CF GL ACCOUNT TBL query to view all account codes witha long description relating to the purpose of the account. Access the Account Codes for Equipment document for additional information onequipment-related account codes.PERSONAL SERVICES CODES500000 Personal Services Expense (Budgetary Account)522000 Salaries – Staff (Budgetary Account)Salaries – Staff522100 Includes all salaries or wages for staff employees.524000 Salaries – Student Assist (Budgetary Account)Salaries – Student Assistants Includes personal services for students employed by the institution.524100 This account should not include expenditures for the College Work-Study Program.565000 Relocation Assistance (Budgetary Account)565100Relocation Assistance (Taxable) Includes payment of relocation expenses of a set or “not to exceed” amount that isspecified in the original written offer of employment.TRAVEL CODES641000 Travel – Employee (Budgetary Acct – ORG level)Travel – Employee – Excluding mileage641100 Includes travel expenses incurred by employees other than mileage within the UnitedStates.641110641120641130641140641150Travel – Employees – Ground Transportation Includes all expenses for ground transportation, including use of personal vehicles,incurred by employees within the United States.Travel – Employees – Air Travel Includes all expenses for airline transportation incurred by employees within theUnited States.Travel – Employees – Meals Includes all meal expenses incurred by employees within the United States.Travel – Employees – Lodging Includes all lodging expenses incurred by employees within the United States.Travel – Employees – Miscellaneous Includes all miscellaneous travel expenses incurred by employees within the UnitedStates.Page 1 of 7ver3.6.2020

Account Codes Quick Reference GuideTravel – Employees – Rental Car 641160 1290641510Includes all expenses incurred by employees for rental and leased vehicles within theUnited States.Rentals paid to DOAS for motor pool vehicles would also be included here and chargedto the expense account of the individual who checked out the vehicle.Operating cost of agency-owned vehicles should be classified to correct cost accounts.Travel – Employees – Parking Includes all parking expenses incurred by employees within the United States.Intl Travel – Employees – Ground Transportation Includes all expenses for ground transportation incurred by employees outside of theUnited States.Intl Travel – Employees – Air Travel Includes all expenses for airline transportation incurred by employees outside of theUnited States.Intl Travel – Employees – Meals Includes all meal expenses incurred by employees outside of the United States.Intl Travel – Employees – Lodging Includes all lodging expenses incurred by employees outside of the United States.Intl Travel – Employees – Miscellaneous Includes all miscellaneous travel expenses incurred by employees outside of the UnitedStates.Intl Travel – Employees – Rental Car Includes all expenses for rental and leased vehicles incurred by employees outside ofthe United States.Intl Travel – Employees – Parking Includes all parking expenses incurred by employees outside of the United States.Intl Travel – Employees – VISAPAS Includes all expenses for visas and passports incurred by employees for travel outsideof the United States.Travel – Employee Mileage Includes all expenses for use of personal vehicle incurred by employees in job-relatedactivities within the United States.651000 Travel – Non-Employee (Budgetary Account)Travel – Non-Employee/Team651100 Includes all expenses for lodging, meals, use of personal vehicles, leased vehicles, orother costs incurred by nonemployees/teams in activities approved by the institutionwithin the United States.651120Travel – Non-Employee/Team Air651160Travel – Non-Employee/Team RentalTravel – Non-Employee Mileage651510 Includes all expenses for use of personal vehicle incurred by non-employees in jobrelated activities.Page 2 of 7ver3.6.2020

Account Codes Quick Reference GuideSUPPLIES AND EXPENSE CODES714000 Supplies and Materials (Budgetary Account)714100Supplies & Materials Expense Includes the cost of all types of supplies and materials used in the operation of theinstitution.714101714102S&M – Office SuppliesS&M – Instructional/Lab supplies714103714104714105S&M – PaperS&M – Copier SuppliesS&M – Copier OveragesS&M Expense – Postage714110 Includes the cost of all postage used in the operation of the institution.714111S&M Expense – Shipping/Handling/Freight714112714113S&M Expense – Licenses (Non-Software)S&M Expense – Books/E-Books714114714116714128S&M Expense – IT RelatedS&M Expense – Entertainment/UnallowableS&M Expense – Keys & Supplies715000 Repairs & Maintenance (Budgetary Account)Repairs & Maintenance 715100 Expenditures for parts, repairs, maintenance, and alterations of buildings, grounds, orequipment performed by department personnel or contracted from outside.Included are expenditures for replacement of fixtures when such fixture is attached toor a part of a building; such as water heaters, furnaces, boilers, exhaust fans, etc.Examples of charges also include janitorial service contracts, and maintenance servicecontracts on equipment including computer and radio equipment.Maintenance contracts or charges for maintenance services should be charged to thisaccount regardless of whether the department owns, rents, leases, or islease/purchasing the equipment or other asset.727000 Other Operating Expense (Budgetary Account)Other Operating Expense 727100 Includes all expenditures for costs not properly included in any of the precedingaccounts or in one of the specific classes established in appropriation acts.Examples of costs included in this account are: aerial surveys; bank charges, clippingservices; credit reports; evidence purchased; freight, express, and storage; linen serviceand outside laundry; promotion expense; subscriptions, dues, and registration fees;and tests.Account 727800 must be used to record Other Operating Expense for Royalties.Research Subject Incentives727105 Includes incentives (cash, gift cards, etc) provided to motivate individuals to participatein a grant/state-supported project/program or an instruction, research, or publicservice project or study.Page 3 of 7ver3.6.2020

Account Codes Quick Reference Guide727110Other Operating Expense – Registration Includes all expenditures for registration activities.727111727112Other Expense – ConferencesRelocation Expense727115Tests & AnalysisOther Operating Expense – Subscriptions727120727130 Includes all expenditures for subscriptions to periodicals.Other Operating Expense – Memberships Includes all expenditures for memberships to professional and other organizations.727200727225AdvertisingAdvertising – Employee Recruitment727275Advertising – Promotional ItemsGroup Meals – Employees727710727720727730 Used to purchase meals for a group of employees when such employees may not be ontravel status or otherwise eligible for payment for meals. This expenditure accountshould only be used for such meal purchases.Group Meals – Non-EmployeesGroup Meals – Students733000 Software (Budgetary Account)Software – Purchased 733100 Includes expenditures for electronic data processing pre-packaged software systems, orprograms with or without long term product licensing agreements. Services for systemdesign and/or programming of individualized software systems or programs should becharged to the appropriate Per Diem and Fees account.Note: Software purchases or development costs exceeding the capitalization thresholdshould be capitalized.742000 Publications & Printing (Budgetary Account)Publications and Printing 742100743000 Includes costs of publications required by statute or that are deemed necessary inproviding services delivered within the scope of the institution’s authority.Includes all costs for printing billed by DOAS and any other costs for printing bille d.Also includes cost of letterhead stationery, imprinted envelopes, imprinted forms,purchase orders, and any other billing for printed matter.Notes:o Does not include cost of books, pamphlets, brochures, booklets, manuals,handbooks, etc. that is not published by the institution. These publicationsshould be charged to the appropriate account in 7141xx Supplies and Materials.o Books or volumes of books, if maintained in a library, should be charged to theappropriate account in 8432xx Library Collections.o Subscriptions or subscription services should be charged to account 727120Other Operating Expenses – SubscriptionsEquipment/Furniture Purchase – Small ValuePage 4 of 7ver3.6.2020

Account Codes Quick Reference GuideEquip Purchase – Small Value – Inventory743200 Includes equipment costing 3,000.00 or more, and less than 5,000.00.Also includes the cost of equipment required to be inventoried, such as guns and motorvehicles, if the cost is below 5,000.00.743500 Furniture/Fixtures – Small Value – Inventory744000 Information Technology Equipment Purchase –Small Value/Non Inventory (Budgetary Account)744100744200IT Equipment Purchases – Small Value/Non InventoryIT Equipment Purchases – Small Value/Inventory Includes Information Technology equipment costing more than 3,000.00, and lessthan 5,000.00.751000 Per Diem & Fees (Budgetary Account) Includes compensation and reimbursable expenses such as travel, postage, telephone, etc., forservices rendered on a per diem, hourly, fee, or consultant basis from which the employer makesno payroll deductions.Examples of expenditures classified here would be architects, attorneys, consultants or consultingfirms, board members, physicians, engineers, temporary help secured from a company, etc.Services for system design and/or programming of computer software systems, billed directly tothe agency and not through DOAS Information and Computer Service billings, should be chargedto this account.751108Honorariums/speakers Payments of Per Diem and Fees to individuals for honorariums or payment forspeeches.Grant Participant – Subsistence751111 Subsistence, travel allowances, or registration fees paid to participants/trainees (notemployees) in connection with a conference or training project related to a sponsoredproject when the sponsored project requires segregation of expenses.Grant Participant Support Other751112 Includes all other expenses paid to participants/trainees (not employees) in connectionwith a conference or training project related to a sponsored project when the sponsoredproject requires segregation of expenses.752000 Per Diem & Fees – Reimbursement & Direct Expense(Budgetary Account)752100Reimbursable Expense Payments to reimburse for expenses incurred in the execution of duties whileperforming services covered under the definition of Per Diem and Fees.771000 Telecommunications (Budgetary Account)771300 Telecommunications – Cellular Includes all charges for cellular phone service.Page 5 of 7ver3.6.2020