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Louisiana Tech University


Policies & Procedures

Policy 5102 - Expenditure Budget-Object Codes

Revision Date: 3/2/2001

Responsible Office: Comptroller's Office


 Budget Object Codes - Expense

Personal Services
Code Description
1120 Unclassified-Regular-12 months
1121 Unclassified-Regular-9 months
1122 Unclassified-Regular-Other
1123 Unclassified-Instructional-12 months
1124 Unclassified-Instructional-9 months
1125 Unclassified-Instructional-Other
1126 Unclassified-Instructional-Summer
1127 Classified-12 months
1128   Classified-Other
1129 Supervision Teachers
1130 Graduate/Teaching Assistants
1140 Overtime
1141 Overload
1160 Termination
1170 Substitute
Other Compensation
Code Description
1220  Wages
1241 Student Labor-Regular
1242 Student Labor-Work Study
Related Benefits
Code Description
1320 State Employees' Retirement
1360 Teachers' Retirement
1370  Optional Retirement Program
1420 Social Security-FICA
1421 Social Security-Student
1430   Medicare-FICA
1431 Medicare-Student
1440 Unemployment Benefits
1460 Group Insurance
1500 Fringe Benefits
Travel - In State Travel
Code Description
2012 Administrative
2014 Conferences & Conventions
2016 Field Travel
Travel - Out of State Travel
Code Description
2022 Administrative
2024 Conferences & Conventions
2026 Field Travel
Travel - Athletic Travel
Code Description
2031 Team Travel
2033 Coaches/Recuriting Travel
2035 Coaches/Staff-Conferences/Meetings
2039 Recruiting Visitation
Operating Services
Code Description
3000 Advertising
3010 Printing
3020 Insurance
3021 Uninsured Claims
3032 Maint of Property/Equip-auto Repairs
3034 Maint of Property/Equipment-Other
3035 Binding
3040 Rentals
3041 Profeciency Flights
3042 Computer Time/Rental
3043 Validine Rental
3044 Food Services Agreement
3045   Accreditation Fees
3048 Software
3050 Dues and Subscriptions
3055 Attendance/Registration (non-travel)
3060 Postage
3061 Postal Service
3070 Telephone and FAX
3071 Telephone Base Charge
3072 Telephone Installation
3080 Utilities
3092 Laundry
3094 Laboratory Fees
3095 Recuriting Faculty/Staff
3096 Miscellaneous
Supplies
Code Description
4010 Office Supplies
4015 Cleaning Supplies
4020 Paper Supplies
4022 Medical
4024 Food
4025 Automotive
4026 Other Operating Supplies
4029 Educational/Recreational Supplies
4042 Repair & Maintenance Supplies-Auto
4044 Repair & Maintenance Supplies-Other
4050 Stores Increase (+)
4052 Stores Decrease(-)
4053 Charge Off Obsolete/Damaged Inventory
4054 Inventory Shortage
4070 Equipment Not Capitalized
4071 Equipment Not Owned
4073 Computers - $500 to $1000
Professional Services
Code Description
5010 Accounting and Auditing
5020 Management Consulting
5030 Engineering and Architectural
5040 Legal
5050 Medical
5060 Veterinary
5070 Other Professional Service-General
5071 Management Fee Salaries
5072 Percent of Sales/Income
5073 Per Student Charge
5080 Professional Travel
Other Charges
Code Description
6301   Interagency Transfers
6302 Interagency Transfers
6500 Scholarship-Athletic Managers
6501 Scholarships
6502 Awards
6503 Athletic-Guarantees
6504 Stipends
6505 Returned Checks Written Off
6506 Miscellaneous Other Charges
6507 Complimentary Meals
6590 Administrative Charges
6595 O & M Admin Chg
6603 Loan Cancellation - Death
6604 Loan Cancellation - Bankruptcy
6605 3% Teacher Cancellation - Direct
6608 4% Teacher Cancellation - Direct
6609 5% Teacher Cancellation - Direct
6610 Loan Cancellation - Permanent Disability
6611 Loan Cancellation - Write-off of Bad Debt
6612 5% Teacher Cancellation - Perkins
6613 Loan Cancellation - HEW
6614 Loan Cancellation - Headstart - Direct
6615 Loan Cancellation - Headstart - Perkins
6619 Health Care 5% Direct
Other Charges - Fee Waivers 6700-6799
Code Description
6703 On Campus/3 hrs
6704 On Campus/4 hrs
6705 On Campus/5 hrs
6076 On Campus/6 hrs
6707 On Campus/7 hrs
6710 Barkdsale/8 hrs or more
6711 Barksdale/1 hr
6712 Barksdale/2 hrs
6713 Barksdale/3 hrs
6714 Barksdale/4 hrs
6715 Barksdale/5 hrs
6716 Barksdale/6 hrs
6717 Barksdale/7 hrs
6720 Extension/8 hrs or more
6722 Extension/2 hrs
6723 Extension/3 hrs 
  as of 9/28/00


Other Charges, cont'd

Other Charges - Cont'd
Code Description
6724 Extension/4 hrs
6725 Extension/5 hrs
6726 Extension/6 hrs
6727 Extension/7 hrs
6730 Intership/8 hrs or more
6733 Intership/3 hrs
6734 Intership/4 hrs
6735 Intership/5 hrs
6736 Intership/6 hrs
6737 Intership/7 hrs
6750 On Campus/8 hrs or more
6755 Title 29/Tech Rome
6760 Employee
6765 Spouse
6770 Child
6775 Special Tuition Exemption
6780 Retiree Spouse/Dependent
6800  Participant Travel
Capital Outlay - Acquisitions
Code Description
7120 Land
7140 Buildings
7150 Other than Land, Buildings & Equipment
Capital Outlay - Machinery and Equipment
Code Description
7220 Automotive
7240 Buildings, Grounds & General Plant
7250 Livestock
7260 Heavy Movable
7280 Household
7300 Medical
7320 Office (non-computer)
7330 Computers
7340 Edu, Recreation & Cultural(non-computer)
7361 Library Ref Materials (non Subscription)
7362 Library Subscriptions
7363 Library Standing Orders
7380 Boats and Aircraft
7400 Communications
7420 Other
Capital Outlay - Improvements
Code Description
7520 Land
7540 Buildings
7550 Other than Land and Buildings
Major Repairs
Code Description
7620 Land
7630 Buildings
7640 Machinery and Equipment
7650 Other than Land, Buildings and Equipment
Debt-Service
Code Description
8010 Principal
8020 Interest
8030 Related Charges
Transfers - Internal
Code Description
8901 Bond Principal and Interest
8902 Institutional Matching - Perkins
8903 Institutional Matching - SEOG
8904 Repair and Replacement
8906 Academic Enhancement to Fee Waivers/Scholarships
8907 Academic Enhancement to Plant Fund
8908 Academic Enhancement - Special
8909 Professional Aviation to Plant Fund
8910 Other
8912 Work Study
8950 Work Study Budget to SEOG
9500 Distribution
9501 Distribution
9999 Expenditure Offset

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