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Policy 5102

Expenditure Budget-Object Codes


Revision Date:
3/2/2001
Responsible Office:Comptroller's Office


 Budget Object Codes - Expense

Personal Services

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

1220 
Wages
1241
Student Labor-Regular
1242
Student Labor-Work Study

Related Benefits

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:
2012
Administrative
2014
Conferences & Conventions
2016
 Field Travel
Out of State Travel:
2022
Administrative
2024
Conferences & Conventions
2026
Field Travel
Athletic Travel:
2031
Team Travel
2033
Coaches/Recuriting Travel
2035
Coaches/Staff-Conferences/Meetings
2039
Recruiting Visitation


Operating Services

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 

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

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

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
Fee Waivers 6700-6799:
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

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:
7120 Land
7140 Buildings
7150 Other than Land, Buildings & Equipment
Machinery and Equipment:
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
Improvements:
7520 Land
7540 Buildings
7550 Other than Land and Buildings


Major Repairs

7620 Land
7630 Buildings
7640 Machinery and Equipment
7650 Other than Land, Buildings and Equipment

Debt-Service

8010 Principal
8020 Interest
8030 Related Charges


Transfers - Internal

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


Transfers - Internal

9500 Distribution
9501 Distribution


Transfers - Internal

9999  Expenditure Offset