| EXPENSE GENERAL LEDGER ACCOUNTS | |
| As of May 1, 2003 | |
| SALARIES | |
| Salaries | 51000 |
| Salaries - ND | 51001 |
| WAGES | |
| Wages | 52000 |
| CWS Wages | 52001 |
| America Reads Wages | 52002 |
| FRINGE BENEFITS | |
| Employee's Retirement Matching | 53910 |
| FICA Matching | 53920 |
| Workers Compensation | 53930 |
| Health Insurance Contribution | 53940 |
| Group Life Insurance | 53950 |
| Leave Accrual | 53960 |
| Unemployment Tax | 53970 |
| Remission Of Fees - Undergraduate | 53980 |
| Remission Of Fees - Other | 53990 |
| TRAVEL | |
| TRAVEL - IN STATE OFFICIAL | |
| Meals & Lodging (ISO) | 54010 |
| Travel In Private Vehicle (ISO) | 54020 |
| Travel In Rented Vehicle (ISO) | 54030 |
| Travel in Public Carrier (ISO) | 54040 |
| Travel In Motor Pool Vehicles (ISO) | 54050 |
| Other Travel Costs (ISO) | 54060 |
| TRAVEL - OUT OF STATE OFFICIAL | |
| Meals & Lodging (OSO) | 54110 |
| Travel In Private Vehicle (OSO) | 54120 |
| Travel In Rented Vehicle (OSO) | 54130 |
| Travel In Public Carrier (OSO) | 54140 |
| Travel In Motor Pool Carrier (OSO) | 54150 |
| Other Travel Costs (OSO) | 54160 |
| TRAVEL - IN STATE CONFERENCE | |
| Meals & Lodging (ISC) | 54210 |
| Travel In Private Vehicle (ISC) | 54220 |
| Travel in Rented Vehicle (ISC) | 54230 |
| Travel In Public Carrier (ISC) | 54240 |
| Travel in Motor Pool Vehicle (ISC) | 54250 |
| Other Travel Costs (ISC) | 54260 |
| Conference and Registration Fees (ISC) | 54270 |
| TRAVEL - OUT OF STATE CONFERENCE | |
| Meals & Lodging (OSC) | 54310 |
| Travel In Private Vehicle (OSC) | 54320 |
| Travel In Rented Vehicle (OSC) | 54330 |
| Travel in Public Carrier (OSC) | 54340 |
| Travel in Motor Pool Vehicle (OSC) | 54350 |
| Other Travel Cost (OSC) | 54360 |
| Conference and Registration Fee (OSC) | 54370 |
| TRAVEL - GROUP IN STATE | |
| Meals & Lodging (Groups) | 54510 |
| Travel in Private Vehicle (Group) | 54520 |
| Travel in Rented Vehicle (Group) | 54530 |
| Travel in Public Carrier (Group) | 54540 |
| Travel in Motor Pool Vehicles (Group) | 54550 |
| Other Travel Cost (Group) | 54560 |
| TRAVEL - GROUP OUT OF STATE | |
| Meals & Lodging (Group) | 54610 |
| Travel in Private Vehicle (Group) | 54620 |
| Travel in Rented Vehicle (Group) | 54630 |
| Travel in Public Carrier (Group) | 54640 |
| Travel in Motor Pool Vehicle (Group) | 54650 |
| Other Travel Costs (Group) | 54660 |
| Conference & Registration Fees (Group) | 54670 |
| TRAVEL - FOREIGN | |
| Meals and Lodging (OC) | 54710 |
| Travel in Private Vehicle (OC) | 54720 |
| Travel in Rented Vehicle (OC) | 54730 |
| Travel in Public Carrier (OC) | 54740 |
| Travel Motor Pool Vehicles (OC) | 54750 |
| Other Travel Costs (OC) | 54760 |
| Conference and Registration Fees (OC) | 54770 |
| CONTRACTUAL SERVICES | |
| GRANTS SCHOLARSHIPS AND AWARDS | |
| Grants | 55110 |
| Fellowships | 55120 |
| Scholarships | 55130 |
| Board/Meals | 55132 |
| Books | 55134 |
| International Fee Scholarship | 55135 |
| Rent/Room | 55136 |
| Course Fee Sch | 55137 |
| Tuition | 55138 |
| Tuition - Non Resident | 55139 |
| Awards | 55140 |
| Dependency Allowances | 55150 |
| Professional Development Fee | 55160 |
| Other Institutional Allowances | 55170 |
| COMMUNICATIONS AND TRANSPORTATION OF COMMODITIES | |
| Postage And Post Office Charges | 55210 |
| Telephone - Local Service | 55220 |
| Telephone - Long Distance | 55230 |
| Telephone - Calling Card | 55232 |
| Telephone - Collect Charges | 55234 |
| Telephone - Installations & Maintenance | 55240 |
| Telephone - Dedicated Circuit | 55241 |
| Telephone - Materials | 55243 |
| Telephone - Pager | 55244 |
| Telephone - Cellular | 55245 |
| Telephone - Other Charges | 55246 |
| Telephone - Sales Tax | 55248 |
| Cable T.V. | 55250 |
| Shipping Costs | 55260 |
| UTILITIES | |
| Electricity | 55310 |
| Gas | 55320 |
| Water | 55330 |
| Sewer | 55340 |
| Sanitation | 55350 |
| PUBLIC INFORMATION | |
| Advertising | 55410 |
| Publicity And Public Information | 55420 |
| RENTAL | |
| Rental Of Buildings And Floor Space | 55510 |
| Rental Of Land | 55520 |
| Rental Of Office Equipment | 55530 |
| Rental Of Edp And Computer Equipment | 55540 |
| Computer Usage Charges | 55545 |
| Rental Of Farm Equipment | 55550 |
| Other Rental | 55590 |
| REPAIRS AND MAINTENANCE | |
| Repair And Service Streets And Parking Lots | 55610 |
| Repair And Servicing - Buildings And Grounds | 55620 |
| Repair And Servicing Farm Equipment | 55630 |
| Repairing And Servicing Vehicles | 55640 |
| Repairing And Servicing Office Equipment | 55650 |
| Maintenance Contracts - Equipment | 55660 |
| Repair And Service Medical Equipment | 55670 |
| Repairing And Servicing Other Equipment | 55690 |
| PROFESSIONAL FEES | |
| Engineering | 55710 |
| Architecture | 55720 |
| Auditing Fees | 55730 |
| Medical | 55740 |
| Instructional Services | 55750 |
| Legal Fees | 55760 |
| Laboratory And Testing Fees | 55770 |
| Consultant Expense Reimbursement | 55780 |
| Other Professional Fees And Services | 55790 |
| International Independent Contractor | 55799 |
| OTHER CONTRACTUAL SERVICES | |
| Insurance And Fidelity Bonds | 55810 |
| Dues | 55820 |
| Laundry, Dry Cleaning And Towel Service | 55830 |
| Subscriptions | 55840 |
| Payments To Visiting Athletic Teams | 55850 |
| Student Athlete Recruiting Costs | 55855 |
| Employee Recruitment Costs | 55860 |
| Employee Moving | 55865 |
| Computer Software Acquisitions | 55870 |
| Computer Software Maintenance | 55880 |
| Other Contractual Service | 55890 |
| Provision for Bad Debts | 55891 |
| Cash Over or Short | 55892 |
| Timely Payment Penalty | 55893 |
| Royalties | 55894 |
| Accreditation and Review | 55895 |
| Cash Discounts Lost | 55899 |
| INDIRECT COST RECOVERY, REFUNDS AND ADJUSTMENTS | |
| Indirect Cost Recovery - Federal Government | 55910 |
| Indirect Cost Recovery - State Government | 55920 |
| Indirect Cost Recovery - Local Government | 55930 |
| Indirect Costs Recovery - Private | 55940 |
| Refunds and Adjustments | 55995 |
| COMMODITIES | |
| MAINTENANCE MATERIALS AND SUPPLIES | |
| Land Improvement Supplies | 56010 |
| Building Construction Supplies | 56020 |
| Paints and Preservatives | 56030 |
| Hardware Supplies | 56040 |
| Plumbing Supplies | 56042 |
| Electrical Supplies | 56044 |
| Carpentry/Woodworking Supplies | 56046 |
| Custodial Supplies and Cleaning Agents | 56050 |
| Other Maintenance Materials | 56090 |
| Other Maintenance Material (Non-Stock) | 56091 |
| PRINTING AND OFFICE SUPPLIES | |
| Printing, Binding, and Padding | 56110 |
| Printing Duplication and Reproduction | 56120 |
| Office Supplies and Material - Campus Store | 56130 |
| Office Supplies and Material - Other | 56135 |
| Purchased Instructional Materials | 56140 |
| EQUIPMENT REPAIR PARTS, SUPPLIES AND ACCESSORIES | |
| Fuels | 56210 |
| Lubricating Oils and Greases | 56220 |
| Tires and Tubes | 56230 |
| Repair and Replacement Parts | 56240 |
| Telephone - Materials | 56243 |
| Shop Supplies | 56250 |
| Other Equipment Repair Parts and Supplies | 56290 |
| PROFESSIONAL AND SCIENTIFIC SUPPLIES | |
| Laboratory and Testing Supplies - Biology | 56310 |
| Laboratory and Testing Supplies - Chemistry | 56312 |
| Laboratory and Testing Supplies - Pharmacy | 56316 |
| Laboratory and Testing Supplies - Other | 56318 |
| Photographic and Reproduction Supplies | 56320 |
| Other Professional and Scientific Supplies | 56390 |
| OTHER SUPPLIES AND MATERIALS | |
| Small Tools | 56410 |
| Radio, Television Supplies and Repair Parts | 56420 |
| Clothes and Dry Goods for Persons | 56430 |
| Food for Persons | 56440 |
| Food for Animals | 56450 |
| Seed and Plants | 56460 |
| Fertilizer and Chemicals | 56470 |
| Expendable Equipment | 56480 |
| Other Supplies and Materials | 56490 |
| PP Storeroom | 56491 |
| PP Service Station | 56492 |
| PP Storeroom CM | 56493 |
| Goods Receipts to Inventory w/o a Purchase Order | 56499 |
| MERCHANDISE FOR RESALE - TELEPHONE | |
| Merchandise for Resale - Cable T.V. | 56505 |
| Merchandise for Resale - Telephone Local -Univer. | 56507 |
| Merchandise for Resale - Telephone Local - Student | 56509 |
| Merchandise for Resale - Telephone Local-External | 56511 |
| Merchandise for Resale-Telephone Long Dist - Univ. | 56513 |
| Merchandise for Resale-Telephone Long Dist-Student | 56515 |
| Merchandise for Resale-Telephone Long Dist-Externl | 56517 |
| Merchandise for Resale - Telephone - Installation | 56519 |
| Merchandise for Resale-Telephone-Install.-Material | 56521 |
| Merchandise for Resale - Telephone - Commissions | 56523 |
| Merchandise for Resale - Telephone - Outside Plant | 56525 |
| Merchandise for Resale - Telephone - Other | 56527 |
| Merchandise for Resale - Network - Installation | 56529 |
| Merchandise for Resale-Network-Install.-Material | 56531 |
| Merchandise for Resale - Telephone - Cellular | 56535 |
| Merchandise for Resale - Telephone - Credit Cards | 56537 |
| Merchandise for Resale - Telephone - Pagers | 56539 |
| MERCHANDISE FOR RESALE - PHYSICAL PLANT | |
| Merchandise for Resale - Electricity | 56550 |
| Merchandise for Resale - Gas | 56551 |
| Merchandise for Resale - Fuel Oil | 56552 |
| Merchandise for Resale - Water | 56553 |
| Merchandise for Resale - Maintenance | 56556 |
| Merchandise for Resale - Gasoline | 56560 |
| Merchandise for Resale - Oil | 56561 |
| Merchandise for Resale - Accessories | 56562 |
| MERCHANDISE FOR RESALE - PRINTING | |
| Merchandise for Resale - Printer #1 | 56700 |
| Merchandise for Resale - Printer #2 | 56750 |
| MERCHANDISE FOR RESALE - OTHER | |
| Merchandise for Resale - General | 56900 |
| STUDENT LOAN FUND | |
| Litigation Expenses | 57110 |
| Administration Expenses | 57120 |
| Other Collections Expenses | 57130 |
| Cost-Principal/Interest Cancelled Teach After 72 | 57145 |
| Cost-Principal/Interest Cancelled Military Aft 72 | 57155 |
| Cost-Principal/Interest Cancelled Death | 57160 |
| Cost-Principal/Interest Cancelled Disability | 57165 |
| Cost-Principal/Interest Cancelled Bankruptcy | 57170 |
| Other Cost or Losses | 57175 |
| Principal/Interest Cancelled After 11/71 | 57185 |
| Cost-Principal/Interest Cancelled Law Enforcement | 57190 |
| Qualified Prof. Provider of Early Intervention Ser | 57191 |
| Medical Technician | 57192 |
| Refunds and Adjustments | 57195 |
| RETIREMENT OF INDEBTEDNESS FUND | |
| Bonds Redeemed | 57310 |
| Payments on Notes | 57320 |
| Interest Payments on Bonds | 57330 |
| Interest Payments on Notes | 57340 |
| Trustee Fees | 57350 |
| Premium Paid on Bonds Redeemed | 57360 |
| Discount on Bonds Redeemed | 57370 |
| Provision for Compensated Absences | 57390 |
| AGENCY FUND | |
| Withdrawal from Agency Funds | 57410 |
| CAPITAL OUTLAY | |
| OTHER THAN EQUIPMENT | |
| Land | 58110 |
| Improvement Other Than Buildings | 58115 |
| Building - Construction | 58120 |
| Building - Construction Expendable | 58125 |
| Building - Purchase | 58130 |
| Building - Purchase Expendable | 58135 |
| Historical Articles and Museums | 58150 |
| Library Books | 58160 |
| Paper Back Binding (Libraries Only) | 58165 |
| Periodicals (Libraries Only) | 58170 |
| Periodical Binding (Libraries Only) | 58175 |
| Films (Libraries Only) | 58180 |
| Microfilms (Libraries Only) | 58185 |
| Audio-Visual Materials (Libraries Only) | 58189 |
| Maps (Libraries Only) | 58190 |
| EQUIPMENT | |
| Office Machines, Furniture, Fixtures and Equipment | 58210 |
| Vehicles | 58220 |
| Farm Equipment | 58230 |
| Medical Equipment | 58240 |
| Data Processing Equipment | 58250 |
| Radio and Television Equipment | 58260 |
| Scientific Equipment | 58270 |
| Other Equipment | 58290 |
| Other Equipment (Non-Stock) | 58291 |
| Office Equipment - Expendable | 58310 |
| Vehicles - Expendable | 58320 |
| Farm Equipment - Expendable | 58330 |
| Medical Equipment - Expendable | 58340 |
| Data Processing Equipment - Expendable | 58350 |
| Radio and Television Equipment - Expendable | 58360 |
| Scientific Equipment - Expendable | 58370 |
| Other Equipment - Expendable | 58390 |
| Other Equipment (Non-Stock) - Expendable | 58391 |
| TRANSFERS | |
| MANDATORY TRANSFERS | |
| Matching Grants and Contracts | 59100 |
| Debt Service | 59101 |
| Debt Service - Capital Leases | 59102 |
| Other Mandatory Transfers | 59103 |
| NONMANDATORY TRANSFERS | |
| Intra-fund Transfers | 59241 |
| Indirect Cost-Recovery Allocation | 59242 |
| Renewals and Replacements | 59243 |
| Repairs and Renovations | 59244 |
| Equipment Acquisitions | 59245 |
| Fixed-Price Contracts | 59246 |
| Other Non-Mandatory Transfers | 59247 |