Chart of Accounts – Expenses


North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 51111-51895
PERSONNEL COMPENSATION
ACCOUNT CODE DESCRIPTION
51111 Extension Assistant:   Includes payments to extension assistants being paid against full-time and part-time permanent EPA non-teaching positions.
51113 Graduate Assistants (Other):   Includes payments to non-research graduate assistants being paid against full-time and part-time permanent EPA  non-teaching positions.
51114 EPA Non-Teaching Bonus Leave Payout: This account includes payments for accumulated bonus leave payout to EPA non-teaching positions who are terminating employment from the  University.
51115 EPA Temporary Work Against:   Includes charges for temporary employees  working against EPA permanent positions.  This account would be used to pay summer supplements for faculty members if paid against a budget code and vacant position funds.
51116 EPA Reg Supplemental Pay: This account is used to record one time bonus   pay, county trust bonus pay, research supplemental pay, and 9 month summer research pay for EPA non-teaching  positions.
51117 EPA Non-Teaching Terminal Pay: This account includes payments for accumulated annual leave to EPA personnel who are terminating employment from the University.
51118 EPA Regular Release Time:  Includes EPA non-teaching pay for time spent on certain contract and grant projects during the academic year.
51119 EPA Regular (Other):  Includes EPA base salary payments to full-time and part-time permanent employees occupying non-teaching administrative, research or other positions exempt from provisions of the State Personnel Act.
51120 EPA Regular Overtime Payments:  Includes payments for holiday, premium pay, shift premium pay to full-time and part-time permanent employees occupying non-teaching administrative, research or other positions exempt from provisions of the State Personnel Act.  These payments are compensation for working in excess of a standard work week subject to the State wage-hour policy.
51231 SPA Holiday Premium Payments: Includes payments of holiday premium pay to full time and part-time permanent employees who are subject to the State Personnel Act.
51232 SPA Shift Premium Payments:  Includes payments of shift premium pay to full-time and part-time permanent employees who are subject to the State Personnel Act.
51239 SPA Other Premium Payments:   Includes payments of call-back premium pay and standby premium pay to full-time and part-time permanent employees who are subject to the State Personnel Act.
51240 SPA Employee on Loan:   Includes payments of full-time and part-time   permanent employees occupying positions subject to the State Personnel Act for   services rendered to borrowing state agencies for which the original employing   agency receives reimbursement.
51250 SPA Severance Wages:    Includes salary continuation payments by the University to the full-time and part-time permanent State employees who are subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force.
51260 SPA Statutory Bonus:  Includes bonus payments to authorized State employees as established by the general assembly.
51270 SPA Longevity Payments:  Includes the special, lump sum annual payments to full-time and part-time permanent employees subject to the State Personnel Act for qualifying long term aggregate services as employees of the State of North Carolina.
51280 SPA Salary Reserves:  Used for retaining budgeted reserves designated as automatic and merit salary increments for SPA employees. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement.
51311 Graduate Teaching Assistant:    Includes payments to graduate teaching assistants being paid against permanent EPA teaching positions.
51313 Graduate Assistants (Other):    Includes payments to graduate assistants (who are not classified as a research assistant or a teaching assistant) and are being paid against permanent EPA teaching  positions.
51314 EPA Teaching Bonus Leave Payout: This account includes the base salary payment for personal services to full-time and part-time permanent employees occupying authorized positions NOT subject to the State Personnel Act. This account is for the bonus leave payout for EPA teaching  positions.
51315 EPA Temporary Work Against:   Includes charges for temporary employees working against EPA permanent positions. This account would be used to pay summer supplements for faculty members if paid against a budget code and vacant position funds.
51316 EPA Teach Supplemental Pay: This minor account is used to record one time bonus pay, county trust bonus pay, research supplemental pay, and 9 month summer research pay for EPA teaching  positions.
51317 EPA Teaching Terminal Leave Pay:   Includes payments for accumulated annual leave to EPA teaching personnel who are terminating employment from the University.
51318 EPA Teach Release Time: Includes EPA teaching pay for time spent on certain contract and grant projects during the academic year.
51319 EPA Teach (Other):  Includes the regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from the provisions of the State Personnel Act.
51410 Non-Student Regular Wage:   Includes the hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions.
51411 Honorarium Payment to Nonresident Alien – Taxable:  Includes payment to Nonresident Aliens for honorariums that are taxable.
51412 Honorarium Payment to Nonresident Alien – Nontaxable:  Includes payments to Nonresident Aliens for honorarium payments that are not taxable.
51419 Non-Student Regular Wage:   Includes the hourly-rated regular wage payments to temporary non-student employees for personal services-other in non-teaching positions.
51420 Non-Student Overtime Pay: Includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of the standard work week, subject to State wage-hour policy.
51430 Non-Student Premium Pay:   Includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to temporary non-student employees in non-teaching positions.
51450 Student Regular Wage: Includes hourly-rated regular wage payments to temporary student-employees for personal services rendered in non-teaching positions. The person must be a student who is both enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of the University of North Carolina. The primary status of the person as a “student” as opposed to an “employee” is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits or primarily to earn a livelihood. Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from the University, and the University is exempt from the FICA matching on the wage payments. These exemptions from the FICA tax apply only to employment  concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Thus, the exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year.
51459 Work Study Students:  Includes payments to work study students for personal services-other  in  non-teaching positions.
51460 Student Overtime Pay:  Includes the overtime payments for personal services to temporary student employees in non-teaching positions as compensation for working time in excess of a standard workweek subject to the State Wage-Hour Policy.
51470 Student Premium Pay:  Includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to temporary student employees in non-teaching positions.
51510 Employee Suggestion System Awards:  Includes costs incurred by the University of meritorious service awards bestowed on State employees for suggesting ways to improve operations and services of governmental functions and to improve morale of State employees.
51529 Staff Tuition Waivers:   Includes year-end entries performed by the Controller’s office.
51530 Employee Moving Expense:   Includes costs incurred by the University in connection with moving State employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the State Budget Manual.
51540 Tort Claims:  Includes payments by the University of tort claims ordered by the North Carolina Industrial commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted.
 51550 Unemployment Compensation:   Includes payments by the University to the State Employment Security Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of The University.
51561 Workers Compensation Medical Benefits:   Includes payments under the  worker’s compensation program for medical, surgical, hospital, nursing, and rehabilitation services, medicines and medical travel, and medical supplies.
51562 Employee Reimbursed Medical Expense:   Includes payments for  employee reimbursed  medical expenses.
51563 Workers Compensation Temporary Disability:   Includes payments under the workers’ compensation program to compensate temporarily disabled employees for lost work-time.
51565 Workers Compensation Partial Disability:   Includes payments to employees under the workers’ compensation program for disfigurements and permanent partial disabilities in accordance with ratings assigned at the conclusion of a healing period.
 51567 Workers Compensation Death Benefits:   Includes payments under the workers’ compensation program to surviving spouses and/or dependent children of deceased employees and of allowances for funeral expenses.
51571 Federal Retirement Matching Costs:   Includes USDA Federal Extension (CSRS) and Federal Employees Retirement System (FERS) Matching Costs. This account is used for payments relating to Campus Police.
51581 Disability Benefits – Short Term:  This account is used to record short-term disability payments. Short term is considered periods less than 12 months in length.
51582 Disability Benefits – Extended Short Term:  This account should be used to record disability payments covering more than 12 months in length.
51591 Unclassified Personnel Payments-Educational Assistance Program-Taxable: This account is used to record payments to persons which must be included as taxable income to the payees.
51592 Unclassified Personnel Payments-Changes in Accrued Vacation:   This account is used only by the University Accounting Office during the accrual accounting conversion process included as taxable income to the payees.
51593 Unclassified Personnel Payments-Employee Recognition Awards:   This account is used to record cost associated with providing recognition awards.
51594 Taxable Employee Expense Reimbursement: This account is used to record employee expense reimbursements which must be included in employee taxable income.
51595 Employee Assistance Program:   This subsidiary object includes Employee Assistance Program (EAP) payments. This benefit was previously provided free of charge to state employees by the Office of State Personnel. Because of funding cuts, the EAP has now been out-sourced and agencies may elect to contract with an outside provider for EAP services.
51700 Board Member Compensation:   Includes payments for personal services to members of the institution’s governing board. This major account excludes reimbursements for travel expenses; these reimbursements are included in major account number 53141 or 53144.
51811 Old-Age Survivor’s and Disability Insurance:  Includes the institution’s share of the social security federal disability insurance costs based on the amount of qualifying salaries and wages paid to applicable employees. Employers who are subject to Old-Age Survivor’s and Disability Insurance (OASDI) payments also are required to make Federal Health Insurance (HI) payments (See account 51813). Specifically excluded from OASDI and HI requirements are payments on Federal employees paid through NCSU payroll system (See account 51812).
51812 Federal Medicare:   Includes the institution’s share of required Medicare insurance payments for Federal employees paid on North Carolina State University payroll who are not participants in the Social Security program.
51813 Federal Health Insurance:  Includes the institution’s share of the social security federal health insurance costs based on the amount of qualifying salaries and wages paid to applicable employees. Employers who are subject to Health Insurance (HI) payments also are required to make Old-Age Survivor’s and Disability Insurance (OASDI) payments (See account  1811).
51821 State Retirement:  Includes the institution’s share of state retirement plan costs based on the amount of salaries paid to applicable employees.
51822 Federal Retirement Matching Costs:   Includes USDA Federal Extension (CSRS) and Federal Employees Retirement System (FERS) Matching Costs. This account is used in Budget Code 16032 only to budget Federal Retirement Matching Payments as received through Smith-Lever Letter-of-Credit and remitted to the Federal Office of Personnel.
51823 Thrift Savings Plan Costs:  Used in Budget Code 16032 to budget the Thrift Savings. Plan Cost as received through Smith-Lever Letter-of-Credit and remitted to the Federal Office of Personnel.
51824 Federal Group Life Insurance Cost: Used in Budget Code 16032 to budget the Federal Group Life Insurance Cost as received through Smith-Lever Letter-of-Credit and remitted to the Federal Office of Personnel.
51829 State Retirement Held at OSC:  Includes payments for State Retirement held at OSC.
51831 Grad Health Insurance:   Includes the institution’s costs of medical insurance which provides medical and hospital indemnification for graduate students.
51832 Post Doc Health Insurance:   Includes the institution’s costs of medical  insurance which provides medical and hospital indemnification for post doctorate students.
51833 Student Health Center:  Includes payments from the Student Health Center.
51860 Workers’ Comp Premiums:   Includes the institution’s payments of premiums to private insurers for worker’s compensation protection to cover employees who suffer disability (or death) from accidents arising out of and in the course of employment. This account is used only with certain receipts supported contracts and grants (Payments of benefits under the State’s self-insured program are identified in account of expenditure 51560 Workers Comp Benefits).
51871 TIAA Retirement Annuity:  Includes the institution’s share of TIAA retirement annuity costs based on the amount of salaries paid to applicable employees.
51872 Federal Retirement:  Includes charges for Federal Retirement Benefits to each account except benefits charged to Budget Code 16032 and County Trusts. This benefit subsequently is charged to the Federal Benefit Trust.
51873 Optional Retirement Plan:  Includes the institution’s share of the TIAA Retirees Health Benefit and Disability Income plan costs based on the amount of salaries paid to applicable employees.
51881 Law Officers’ Retirement:   Includes the institution’s share of state retirement plan costs for law enforcement officers based on the amount of salaries paid to applicable employees.
51882 Law Officers’ Supplemental Benefit:   Includes the institution’s share of supplemental benefit costs for law enforcement officers based on the amount of salaries paid to applicable employees.
51890 Staff Benefits Reserves:  Used for retaining budgeted reserves for employee staff benefits. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement. This account is used to record the fringe benefit calculated expenses for the month for projects that incurred payroll expenses during the month. This accrued expense is to cover workers comp, unemployment insurance, ST disability, etc.
51891 Staff Benefits:   Includes payments for staff employee benefits.
51895 Benefits Suspense:   Includes payments that are housed temporarily until the correct account is identified.  Should be rectified in a timely manner.
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North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 51911-51999
CONTRACTED SERVICES
ACCOUNT CODE DESCRIPTION
51911 Legal Fees:  This account is used to record payments to attorneys, or related to legal fees.
51912 Accounting/Audit Fees:  This account is used to record payments for accounting or audit related work.
51919 Recovery of Patent Expense:  During the year the Office of Tech Transfer (OTT) will invoice vendors who use licensed Intellectual Property. When these invoices are paid they are either posted to account 51919 (Recovery of Patent Expense) or are reclassified to that account. The amount in this account must be reclassified to revenue (Royalty Income) for year end reporting.
51921 Other Information Tech Services:  This account is used to record contract personnel costs for analyzing, designing, implementing and/or providing applications development support for a system or system modification. This account also includes amounts paid to ITS or other outside vendors for supplemental programming staff and data entry. Post technical operations support costs to one of the following accounts: 51924, 51925, 51926, 51927, 51928 or 51929.
51922 Professional Consulting Fees-ENGINEERING:   This account is used to record payments to consultants for engineering related services.
51923 Professional Consulting Fees-ADMIN:  This account is used to record payments to consultants for administrative type services provided.
51924 WAN Support Services:  This account is used to record contract personnel costs for analyzing, designing, implementing, and/or supporting a wide area network.
51925 Video Transmission Support Services:  This account is used to record contract personnel costs for analyzing, designing, implementing, and/or supporting a video transmission system.
51926  LAN Support Services: This account is used to record services purchased from  independent contractors, consultants, and other external organizations for analyzing, designing, implementing, and/or supporting a local area network. Charges to this account are for labor only, such as contracted personnel to supplement agency LAN support staff.   A vendor contract that includes the implementation of LAN hardware/software in which the vendor retains ownership is a managed LAN service contract and should be recorded under account 53811. Managed LAN Service Charge.
51927 Personal Computer and Printer Support Services:  This account is used to record contract personnel costs for personal computer (PC) and printer installation, configuration, and support. This includes supplemental staffing or seat management contract costs for PCs and printers. Record PC/printer repair costs (parts/labor) in account 53544. Record PC/printer maintenance agreements in account 54436.
51928 Server Support Services:   This account is used to record contract personnel costs   to support server installations, configuration, and upgrades including supplemental staffing and seat management contract costs for servers.  This account   captures only technical support, not applications development. Record server repair costs (parts/labor) in account 53545. Record server maintenance agreements in account 54439.
51929 Mainframe Support Services:   This account is used to record contract personnel costs to support a mainframe including supplemental staffing. This account captures only technical support, not applications development. Record mainframe maintenance agreements in account 54440.
51931 Medical-Hospitals:  This account is used to record payments to hospitals for services provided.
51932 Medical-Other: This account is used to record payments to health service providers, other than hospitals, for medical services.
51940 Dual Employment:  Includes the payments to other state government agencies for professional services of borrowed employees subject to the state-wide policy on dual employment.
51950 Honorariums:   Includes the payments to professional persons for services rendered when custom or propriety forbid the setting of fees.
51951 Honorarium-Expense Reimbursement:   includes substantiated travel and expense reimbursements to professional persons for services rendered when custom or propriety forbid the setting of fees.
51960 Expert Witness Fees:   Includes the payments to professional specialists for services as expert witnesses in legal and regulatory proceedings.
51970 Academic Instruction/Research Services:   Includes non-payroll payments for instructional and departmental research services performed by individuals who are not state employees. It includes payments for prospective instructional faculty when interviewing is incidental to the service being rendered.
51971 Academic/Research Svc-Expense Reimbursement:   Includes substantiated travel and expense reimbursements to instructional and departmental research services performed by individuals who are not state employees. It includes substantiated reimbursements for prospective instructional faculty when interviewing is incidental to the service being  rendered.
51990 Other Contracted Services:   Includes non-payroll payments or fees to independent contractors, external organizations, and others for professional and consultative personal services engaged on a contractual basis, and not identified by minor accounts numbered 51910 through 51970.  It includes the costs of contracted secretarial, clerical, and account collection services. Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue authorized by subsection 13(b) of the “Off-Set Debt Collection Act” (G.S. Chapter 105A). Procedural Comment: The incurrence of the fifteen percent (15%) retainer collection expense is supported by the receipt of “an accounting of the set-offs” from the North Carolina Department of Revenue, according to G.S. 105A-14(a) and an institution’s need to prepare a disbursing check, payable to the institution, equal in amount to the total retainer, charging minor account of expenditure  51990 with the disbursement, and crediting the various debtor’s accounts or 40710 Bad Receivables Recovery, as appropriate, when the check is subsequently deposited to the institution’s receipts.
51991 Game Officials:  Includes non-payroll payments or fees to game officials in relation to Athletics.
51993 Team Guarantees: Includes payments to other Universities when a home game is played at NCSU. This is the set amount that the home team agrees to pay the visiting team.
51995 DIT Subscription Support:  State Dept of IT charges to cover costs for providing human resources, facilities, finance, and administrative services that support the shared services.
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North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 51201-52999
SUPPLIES AND MATERIALS
ACCOUNT CODE DESCRIPTION
52101 Household Supplies‐Janitorial/Cleaning:  Includes payments for household supplies needed to provide janitorial or cleaning services.
52102 Household Supplies‐Clothing and Uniforms:  Includes payments for clothing and recreational supplies.
52109 Household Supplies‐Other:  Includes payments for household supplies not reported under separate object codes identified above.

 52205

Food Products:  Includes the payments for raw and processed foods and food products, beverages, and condiments to be consumed by humans.  It includes the foods purchased for infirmary patients. The costs of food purchased for resale is provided in account number 52700.

52209

Alcohol:  Includes expenditures for alcoholic beverages.  Purchases from this category may not be made from budget funds or sales and service accounts. All purchases must be approved in writing by the appropriate director, dean or vice chancellor.
52300 Educational Supplies: Includes payments for supplies and materials normally used within a year or less, in a classroom or laboratory, for examination, instructional, and research purposes. When used in educational and research endeavors such supplies and materials include chemicals, films, slides, tapes, and transparencies. It also includes the cost of scientific, medical, hospital, infirmary, and laboratory supplies and materials, and demurrage charges for gas cylinders. Also included are the costs of agricultural supplies and materials in the form of feed, seed, fertilizer, insecticide, fodder, and forage when their use is for instructional or research purposes.

52301

Athletic Medical:  Includes payments for medical supplies relating to Athletics.

52305

Less Operation Expenses:  Includes payments for operation expenses.

52310

Agricultural/Animal Supplies: Includes the cost of supplies directly related to the care or treatment of animals including pharmaceutical charges.

52400

Repair Supplies:  Includes payments for supplies and materials used for necessary maintenance, repairs, or upkeep of institutional facilities and grounds, which neither adds to the permanent value of the property nor appreciably prolongs its intended life but keeps it in an efficient operating condition. It includes the cost of carpentry, electrical, mechanical, plumbing, and structural supplies and materials. It includes the small tools necessary to perform these repairs. Also included are agricultural supplies and materials when their use is for the maintenance of institutional grounds.

52450

Maintenance Equipment:  Includes maintenance equipment costing more than $200 per unit and less than $5,000 per unit and having a useful life of more than one year. Types of equipment include buffers, vacuum cleaners, carpet cleaning machines, drill presses, power edgers, leaf blowers, trimmers, concrete saws, 2‐ way radios, portable hammer drills, fluke test meters, key cutting machines, and pressure washers.

52510

Gasoline/Diesel Fuel:  Includes the costs of fuels used in the operation of motor vehicles.

52590

Other Motor Vehicle Supplies:  Includes the costs of supplies other than fuels associated with the operation of motor vehicles and motor vehicle equipment items costing less than $5,000.

52600

Office Supplies:  Includes payments for supplies and materials normally used in the operations of institutional offices and includes the cost of readily expendable items such as paper, pencils, folders, ink, etc. This object includes office equipment items with a cost of less than $5,000. It includes the cost of printing institutional forms, memoranda, letterheads, and envelopes.  It includes document reproduction services for office use, such as microfilm, microfiche, and office copying when transacted by a copy center, etc.

52650

Data Processing Supplies: Includes payments for data processing supplies and materials.

52700

Purchase Resale:  Includes the payments for goods and services to be sold or rented by institutional operations, i.e., auxiliary services and independent operations. It includes the costs of books, food, stores, tickets, and other appropriate items.

52821

Other Computer Software under $100,000: To record the purchase of commercial off the shelf software not recorded in a more specific account such as 52822, 52823, 52824, or 52825.

52822

WAN Software under $100,000:  To record cost and installation of telecommunication equipment and facilities.

52823

Personal Computer Software Purchases under $100,000: To record purchase of commercial off the shelf software loaded on a laptop or desktop personal computer.

52824

Server Software Purchases under $100,000:  To record purchase of commercial off the shelf software installed on a server.

52825

Mainframe Software under $100,000: To record purchase of commercial off the shelf software installed on a mainframe.

52826

External Developed Software under $100,000:  To record purchase of externally developed software.

52850

Other Equipment ‐ Telecommunications under $100,000:  To record charges for telecommunications equipment including bundled software.

52870

Other Data Processing Equipment under $5,000: To record costs of purchasing other data processing equipment not recorded in a more specific account such as 52871, 52872, 52873, 52874, 52875, or 52876.

52871

WAN Equipment under $5,000:  To record costs of purchasing wide area network equipment.

52872

Video Transmission Equipment under $5,000:  To record costs of purchasing video transmission equipment.

52873

LAN Equipment Purchases under $5,000:  To record costs of purchasing local area network equipment not recorded in a more specific account such as 52874, 52875, or 52876.

52874

Personal Computer and Printer Purchases under $5,000: To record costs of purchasing personal computers and printers.

52875

Server Purchases under $5,000:  To record costs of purchasing computer server equipment.

52876

Mainframe Purchases under $5,000:  To record costs of purchasing mainframe computer equipment.

52900

Other Supply:  Includes payments for supplies and materials not identified by accounts 52100 through 52700.  It includes costs of electronic data processing supplies and materials, films and tapes not for instructional purposes and non‐cash service awards.

52901

Sports Equipment:  To record purchase of sports equipment.

52902

Sports Equipment repair:  To record purchase of sports equipment repair.

52909

Other supplies‐internal: To record purchase of other supplies‐internal.
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North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 53111-53999
CURRENT SERVICES
ACCOUNT CODE DESCRIPTION
53111 In‐State Transportation‐Air:  This account is used to record travel by air to destinations within the boundaries of the state of North Carolina.
53112 In‐State Transportation‐Ground:  This account is used to record ground travel to destinations within the boundaries of the state of North Carolina. Ground travel includes travel by sea.
53114 In‐State Subsistence‐Lodging:  This account is used to record cost of lodging while traveling within the boundaries of the state of North Carolina.
53115 In‐State Subsistence‐Meals:  This account is used to record cost of meals while traveling within the boundaries of the state of North Carolina.
53116 In‐State Other ‐ Tips/Telephone:  This account is used to record cost of tips/telephone calls while traveling within the boundaries of the state of North Carolina.
53118 In‐State Other Travel:  This account is used to record travel cost not identified separately elsewhere while traveling within the boundaries of the state of North Carolina.
53119 In‐State Registration Fees:  This account is used to record registration fees when paid as a part of travel expense while traveling within the boundaries of the state of North Carolina.
53121 Out‐of‐State Transportation‐Air:  This account is used to record cost of transportation when traveling by air to destinations outside the state of North Carolina.
53122 Out‐of‐State Transportation‐Ground: This account is used to record cost of transportation when traveling by ground to destinations outside the state of North Carolina.  Ground travel includes travel by sea.
53124 Out‐of‐State Subsistence‐Lodging:  This account is used to record cost of lodging while traveling to destinations outside the state of North Carolina.
53125 Out‐of‐State Subsistence‐meals:  This account is used to record cost of meals while traveling to destinations outside the state of North Carolina.
53126 Out‐of‐State Other Travel:  This account is used to record cost of travel expense not separately identified elsewhere while traveling to destinations outside the state of North Carolina.
53131 Out‐of‐Country Transportation‐Air: This account is used to record cost of transportation when traveling by air to destinations outside the boundaries of the United States and its territories or possessions. Canada & Mexico are out‐of‐country.
53132 Out‐of‐Country Transportation‐Ground: This account is used to record cost of transportation when traveling by ground transportation in countries outside the boundaries of the United States and its territories or possessions. Canada & Mexico are out‐of‐country.
53134 Out‐of‐Country Subsistence‐Lodging:  This account is used to record cost of while traveling in countries outside the boundaries of the United States and its territories or possessions. Canada & Mexico are out‐of‐country.
53135 Out‐of‐Country Subsistence‐Meals:  This account is used to record cost of meals while traveling outside the boundaries of the United States, and its territories or possessions. Canada & Mexico are out‐of‐country.
53136 Out‐of‐Country Other Travel Expenses:  Includes costs incurred while in travel status for services and goods other than for transportation and subsistence. The trip’s destination is located outside the boundaries of the US. Other travel expenses may include telephone charges, supplies, baggage handling gratuities, and other appropriate items.
53138 Out‐of‐Country Other Travel: This account is used to record cost of travel expense not separately identified elsewhere while traveling outside the boundaries of the United States, and its territories or possessions. Canada & Mexico are out‐of‐country.
53139 Out‐of‐Country Registration Fees:  This account is used to record cost of registration fees when paid as a part of travel expense while traveling outside the boundaries of the United States, and its territories or possessions.  Canada & Mexico are out‐of‐country.
53141 Board/Non‐Employee Travel‐Transportation:  This account is used to record payments to non‐university employees, including the Governing Board of the University, for transportation cost. Transportation expenses include automobile allowances, airplane, boat, train, taxicab, bus, limousine, subway, and streetcar fares, rental car and motor pool charges, and parking and tool fees.
53144 Board/Non‐Employee Travel‐Subsistence:  This account is used to record payments to non‐university employees, including the Governing Board of the University, for subsistence. Subsistence expenses include costs of lodging, meals, gratuities, registrations, telephone charges, and other appropriate items.
53180 Foundation Meeting Expense:  This account is restricted for use by the Office of Foundations and Development only.
53210 Telephone:   This account is used to record voice transmission costs excluding cellular phone charges and data transmission costs (WAN charges).
53220 Postage:   All expenditures associated with postage for U.S. mail, including airmail and parcel post items handled through the mail service, are charge to this account. Also included are charges for commercial parcel service and drayage out. All shipping costs for purchases are charged to the same account as the items being purchased. Rental charges associated with postage metering machines are charged to account 54300.
53230 Communications‐Data Services:  This account is used to record payments for transmission of data.
53231 Teleconference Charges:  This account is used to record payments related to teleconferences.
53240 Video Transmission Charge: This account is used to record video transmission costs.
53250 Communications‐Cellular Phone Services:  This account is used to record payments for providing cellular telephone services.
53260 Communications‐Pager Services:  This account is used to record payments for providing pager services.
53270 Infrastructure Expenses:  This account is used to record payments related to infrastructure project. This account class includes the cost of administrative cost of wiring project, design expenditures related to the Capital Improvement Projects for the Infrastructure development, closer construction in University buildings, outside plant infrastructure (manholes and conduits underground between buildings) and related construction expenses such as repaving, repairing, and repainting following the work, purchase and installation of fiber optic cable for the data communication network, and conversion of residence hall demarcation points in preparation for offering dorm ESSX service.
53271 Data Wiring Service Charge:  This account is used to record charges for consultation, design, installation, or support for data transmission wiring that is not part of a capital improvement project
53272 Telephone Wiring Service Charge:  This account is used to record charges for consultation, design, installation, or support for telephone wiring that is not part of a capital improvement project.
53290 Other Communications:  All communication expenses not covered above, including expenditures for messenger and courier services, and post office box rental, etc. are charged to this account.
53291 E‐mail and Calendaring Service:  This account is used to record charges for e‐mail and calendaring services.
53292 Internet Service Provider Charge:  This account is used to record dial‐up or direct service link costs when the service is provided by a non‐state entity (e.g. AOL, RoadRunner, GTE, Earthlink)
53310 Electricity: This account includes payments for electric service and installation charges.
53320 Gas‐Natural: This account includes payments for natural gas services.
53330 Water:  This account includes payments for water and maintenance of the sewerage distribution system.
53331 Storm Water Management Fees: Expense of detaining storm water from streets, parking lots, and other impervious surfaces and filtering it before water enters the City of Raleigh’s waste water system. Constructing and maintaining containment ponds are also part of these fees.
53340 Fuel Oil: This account includes the payments for fuel oil for University use. This account does not include the cost of fuels and oils used in the operation of motor vehicles.
53350 Steam:  This account includes payments for steam by units using this energy source.
53391 Other Utilities ‐ Coal:  This account is used to record purchases of coal used as a source of fuel.
53393 Other Utilities ‐ Chemical and Additives:  This account is used to record purchases of chemicals and additives when used in conjunction with fuel sources.
53394 Other Utilities ‐ Propane Gas: This account is used to record purchase of propane gas when used as a source of fuel.
53400 Printing and Binding: This account includes the payments for printing, production, eproduction, and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not added to library collections, etc. The services may be performed by commercial firms, state agencies, and intra‐institutional divisions. It includes the cost of non‐library book repair materials, purchased duplication services, and type‐setting services. The cost of office copies produced by copy centers and/or transferred between departments on a reimbursement basis should be handled under account 52600.
53510 Repairs and Maintenance ‐ Buildings: This account is used to record payments for contractual services, including both labor and materials to repair, maintain, overhaul, rebuild, renew and restore institutional buildings.
53520 Repairs and Maintenance ‐ Other Structures:  This account is used to record payments for contractual services, including both labor and materials to repair, maintain, overhaul, rebuild, renew and restore other structures, e.g. parking lots, communication towers, etc.
53530 Repairs and Maintenance ‐ Motor Vehicles: This account is used to record payments necessary to maintain motor vehicles at normal accepted level of condition.
53540 Repairs and Maintenance ‐ Computer Equipment:  This account is used to record the costs of repairs to computer equipment not recorded in a more specific account such as 53541, 53542, 53543, 53544, 53545.
53541  Repairs ‐ WAN Equipment:  This account is used to record the costs of repairs to wide area network equipment.
53542  Repairs ‐ Video Transmission Equipment:  This account is used to record the costs of repairs to video transmission equipment.
53543  Repairs ‐ LAN Equipment:  This account is used to record the costs of repairs to local area network equipment and devices.
53544  Repairs ‐ Personal Computers and Printers:  This account is used to record the costs of repairs to personal computers and printers.
53545  Repairs ‐ Servers:  This account is used to record the costs of repairs to computer server equipment
53550  Repairs and Maintenance ‐ Other Equipment:  This account is used to record costs necessary to maintain equipment not specifically mentioned above in a normal acceptable level of condition.
53590 Repairs and Maintenance ‐ Other:  This minor account includes payments for contractual services not separately identified under accounts defined above.
53591 Repairs and Maintenance ‐ Employee Reimbursement:  This account includes reimbursement to employees for payments made for any contractual service that is identified in accounts 53510 and 53520.
53600 Freight and Express:  This account includes the payments for services to transport, move, or deliver accounts, materials, or resources owned or used by the institution. Also included are departmental moving expenses. It excludes the costs incurred when accounts, materials, equipment, and/or resources are originally acquired; these initial transportation costs are added to the accounts’ costs.
53613 Electronic Payment Processing Fee:  This account is used to record payments for Electronic Payment processing charges.
53616 Administrative Services:  This account includes bank charges, student loan charges, University temporary services and other administrative costs.
53633 Veterinary Services:  This account is used to record payments for lab work or medical treatment/services for animal care with either direct corollary cost or a per diem charge. This would also include transportation associated with the animal care or treatment.
53640 Dual Employment:  This account is used by the borrowing agency to pay the lending agency for a dual employment employee.
53641 Employee on Loan Payments:  This account is used by the borrowing agency to pay the lending agency for an employee on loan.
53705 Advertising ‐ Allowable:  This account includes advertising costs which are allowable for inclusion in the University’s indirect cost calculations. These include recruitment of personnel, procurement of goods and disposal of scrap and surplus materials.
53709 Advertising ‐ Promotional:  This account includes the advertising and promotional costs of maintaining the image of the University or maintaining or promoting understanding and favorable relations with the community or public at large or any segment of the public.  This account also includes the costs of promotional items and memorabilia, including models, gifts and souvenirs.
53810 Computer / Data Processing Service:  This account is used to record data processing charges for mainframe or UNIX services.  This account is to be used for services purchased form ITS or other outside vendors.
53811 Managed LAN Service Charge:  This account is used to record managed local area network services purchased from ITS (e.g. MaPS) and other outside vendors. Managed LAN services include hardware, systems level software, monitoring, hot spare replacement in case of failure, and end of life replacement.  In a managed LAN service contract, the vendor retains ownership of the hardware/software and provides the staffing necessary to maintain the LAN platform.  Do not use this account to record contracted personnel costs.  Staffing to supplement agency LAN support staff should be recorded in account 51926 LAN Support Services.
53901 Awards/banquets:  This account is used to record payments for awards and/or banquets.
53902 Press Entertainment: This account is used to record payments for press entertainment.
53903 Parking Fees: This account is used to record payments for parking permits to University Transportation.
53906 Research Incentive Payments: Restricted for use only by research studies using human subjects. Cannot use State Funds.
53921 Service Agreements – Food Service: This account is used to record payments on service agreements related to food service providers.
53922 Service Agreements – Laundry Service: This account is used to record payments on service agreements related to laundry service providers.
53923 Service Agreements – Laboratory Services: This account is used to record payments on service agreements related to laboratory service providers.
53924 Service Agreements – Janitorial Services: This account is used to record payments on service agreements related to janitorial service providers.
53925 Service Agreements – Waste Removal Service: This account is used to record payments on service agreements related to waste removal service providers.
53926 Service Agreements – Security Service: This account is used to record payments on service agreements related to security service providers.
53927 Service Agreements – Pest Control Service: This account is used to record payments on service agreements related to pest control service providers.
53928 Service Agreements – Lawn and Grounds Service: This account is used to record payments on service agreements related to lawn and ground service providers.
53929 Service Agreements ‐ Other Service: This account is used to record payments on service agreements not identified above.
53950 Employee Education Expense:  This account includes payments for educational classes related to an employee’s job or field of work.
53951 Employee Training:  This account includes fee for courses that provide employee training in specific areas. The training involves courses that develop an employee’s knowledge, skill, and ability to perform the duties of the present job; such as, courses on computer usage or management skills development. These courses generally have a set fee, are of relatively short duration, and are not part of a curriculum the employee is participating in leading to some educational degree.
53952  Tuition: This account includes fees for courses included in an academic program directly related to an employee’s job or field of work and which are necessary to complete a degree program from an accredited educational institution.
53953 Employee Executive Development: This account includes payments for course/classes that provide employees with training in executive development.
53967 Service Charge‐Sale Surplus Property: Includes payments for the service charge on the sale of surplus property.
53990 Other Current Services: This account includes legal notices, legal advertisements, prerecorded tapes and other contracted services not identified by other Current…
53991 Contracted Service ‐ Employee Reimbursement:  This account includes reimbursements to employees for any current service identified in the 539XX range.
53995 Security Transaction Fees:  Includes payments for security transaction fees.
53996 Entertainment Costs: Costs of entertainment, including amusement, diversion, and social activities and any costs directly associated with such costs (such as gratuities). State regulations prohibit the expenditure of budget funds or sales and service funds for these activities.
53997 Fines and Penalties:  Cost resulting from violations of or failure of NCSU to comply with federal, state, and local laws and regulations.
53998 Participation Reimbursement: Includes payments relating to participant reimbursement.
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North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 54101-54999
FIXED CHARGES
ACCOUNT CODE DESCRIPTION

54101

Indoor Rental:  This account is used to record payments for indoor rental.

54110

Rental of Real Property ‐ Land:  This account is used to record payments for rental of land.

54120

Rental of Real Property ‐ Building:  This account is used to record payments for rental of buildings.

54121

Rental of Real Property ‐ Building Utilities:  This account is used to record payments related to Utilities for rental of buildings.

54130

Rental of Real Property ‐ Other Facilities:  This account is used to record payments for rental of facilities, e.g. parking lots, transmission towers, etc.

54200

Rentals of EDP Equipment:  Includes payments for the limited‐term use, or right to possession and use, of electronic or automatic data processing equipment. It includes costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software, time sharing and word processors. motor vehicles, furniture, and furnishings.
 54310 Rental of Other Equipment ‐ Motor Vehicles:  This account is used to record payments for rental of motor vehicles.

54320

Rental/Lease ‐ Voice Communications Equipment:  This account is used to record payments for rental of voice communications equipment.

54330

Rental of Other Equipment ‐ General Office:  This account is used to record payments for rental of general office equipment.

54340

Rental of Other Equipment ‐ Furniture and Other Furnishings:  This account is used to record payments for rental of furniture and furnishings.

54350

Rental of Other Equipment ‐ Other: This account is used to record payments for rental of equipment not separately identified above.

54360

Rent/Lease ‐ Other Computer Equipment:  This account is used to record costs of a rent/lease agreement on other data processing equipment not recorded in a more specific account such as 54361, 54362, 54363, 54364, 54365, or 54366.

54361

Rent/Lease ‐ WAN Equipment:  This account is used to record costs of a rent/lease agreement for wide area network equipment.

54362

Rent/Lease ‐ Video Transmission Equipment:  This account is used to record costs of a rent/lease agreement for video transmission equipment.

54363

Rent/Lease ‐ LAN Equipment:  This account is used to record costs of a rent/lease agreement for local area network equipment.

54364

Rent/Lease ‐ Personal Computers and Printers:  This account is used to record costs of a rent/lease agreement for personal computers and printers.

54365

Rent/Lease ‐ Servers:  This account is used to record costs of a rent/lease agreement for computer server equipment.

54366

Rent/Lease ‐ Mainframe Equipment:  This account is used to record costs of a rent/lease agreement for mainframe computer equipment.

54370

Rent/Lease ‐ Personal Computer Software:  This account is used to record costs of a rent/lease agreement for personal computer software.

54371

Rent/Lease ‐ Server Software:  This account is used to record costs of a rent/lease agreement for computer server software.

54372

Rent/Lease ‐ Mainframe Software:  This account is used to record costs of a rent/lease agreement for mainframe computer software.

54410

Maintenance Contract ‐ EDP Equipment:  This account is used to report payments for maintenance contracts on equipment related to EDP.

54420

Maintenance Contract ‐ Other Equipment:  This account is used to report payments for maintenance contracts on equipment not related to EDP.

54430

Maintenance Contract ‐ Software:  This account is used to record costs of a maintenance agreement on software not recorded in a more specific account such as 54431, 54437, 54438, 54441.

54431

Maintenance Agreement ‐ WAN Software:  This account is used to record costs of a maintenance agreement software loaded on a wide area network.

54432

Maintenance Agreement ‐ Other DP Equipment:  This account is used to record costs of a separate maintenance agreement on other data processing equipment not recorded in a more specific account such as 54433, 54434, 54435, 54436, 54439, or 54440.

54433

Maintenance Agreement ‐ WAN Equipment:  This account is used to record costs of a separate maintenance agreement on wide area network equipment.

54434

Maintenance Agreement ‐ Video Transmission Equipment: This account is used to record costs of a separate maintenance agreement on video transmission equipment.

54435

Maintenance Agreement ‐ LAN Equipment:  This account is used to record costs of a separate maintenance agreement on local area network equipment.

54436

Maintenance Agreement ‐ Personal Computers and Printers:  This account is used to record costs of a separate maintenance agreement on personal computer equipment and printers.

54437

Maintenance Agreement ‐ Personal Computer Software:  This account is used to record costs of a separate maintenance agreement on software loaded on a laptop or desktop computer.

54438

Maintenance Agreement ‐ Server Software:  This account is used to record costs of a separate maintenance agreement on software loaded on network server(s).

54439

Maintenance Agreement ‐ Servers:  This account is used to record costs of a separate maintenance agreement on computer servers.

54440

Maintenance Agreement ‐ Mainframe Computer:  This account is used to record costs of a separate maintenance agreement on mainframe computer equipment.

54441

Maintenance Agreement ‐ Mainframe Software:  This account is used to record costs of a maintenance agreement on software loaded on a mainframe computer.
54511 Insurance ‐ Property:  This account is used to record payments for insurance on non‐motor vehicle property.
54512 Insurance ‐ Motor Vehicles:  This account is used to record payments for insurance on motor vehicles.
54513 Insurance ‐ Liability:  This account is used to record payments for liability insurance.
54514 Insurance ‐ Other:  This account is used to record payments for other types of insurance not separately identified above.
54520 Bonding:  This account is used to record payments for bonding University employees.
54901 Dues/Subscriptions: This account includes payment for membership dues and subscription costs.
54910 Membership/dues:  This account includes payment for membership dues.

54911

Membership and Dues‐Professional Organizations:  This account includes payment for institutional membership dues and fees to professional organizations. Included are costs of subscriptions when included in the cost of dues.

54919

Memberships‐Other: This includes costs of institutional memberships in any civic or community organization, and country, social or dining club. These memberships may not be paid from budget or sales and service accounts.

54920

Subscriptions: This account includes payments for subscriptions which are not included as a part of membership dues.

54990

Other Fixed Charges: This account includes payment for other fixed charges which are not included as a part of membership and dues and subscriptions.

54991

Royalties: This account includes payments to authors, inventors, developers of computer software, etc. for the right to use resources or property on which the owner holds patents or copyrights.

54996

Discount Lost:  This account is used when cash discount is not taken because of the University’s failure to pay within the specified time period. The discount lost occurs only when purchases are recorded net of the discount.

54997

USDI Administrative Support Fee: This account is used to record administrative support fees charged to the US Department of the Interior Fish and Wildlife Service Research Work Orders.

54998

Other Fixed Charges: This account includes payments for fixed charges and other expenses not separately identified by other minor accounts.
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North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 55100-55999
CAPITAL OUTLAY
ACCOUNT CODE DESCRIPTION

55100

Office Equipment:  This account is used to record payments for office furniture and furnishings.

55110

Office Equipment ‐ Furniture and Furnishings:  This account is used to record payments for office furniture and furnishings.

55120

Office Equipment ‐ Equipment:  This account is used to record payments for office equipment.

55200

Electronic Data Processing Equipment:  This account is used to record payments for EDP equipment.

55210

Electronic Data Processing Hardware:  This account is used to record payments for EDP hardware.

55220

Electronic Data Processing Software:  This account is used to record payments for EDP software over $100,000.

55221

Other Computer Software over $100,000:  To record the purchase of commercial off the shelf software not recorded in a more specific account such as 55222, 55223, 55224, 55225, or 55226.

55222

WAN Software over $100,000:  To record the purchase of commercial off the shelf software loaded on a wide area network.

55223

Personal Computer Software over $100,000:  To record the purchase of commercial off the shelf software loaded on a laptop or desktop personal computer.

55224

Server Software over $100,000:  To record the purchase of commercial off the shelf software installed on a server.

55225

Mainframe Software over $100,000: To record the purchase of commercial off the shelf software installed on a mainframe.

55226

External Developed Software over $100,000:  To record the purchase of externally developed software.

55310

Educational Equipment ‐ Classroom/Library Furniture and Furnishings: This account is used to record purchases of educational equipment for classrooms and libraries.

55320

Educational Equipment ‐ Scientific/Medical Lab:  This account is used to record purchases of educational equipment for scientific and medical labs.

55330

Educational Equipment ‐ Engineering/Drafting Equipment:  This account is used to record purchases of educational related engineering and drafting equipment.

55340

Educational Equipment ‐ Agricultural Equipment:  This account is used to record purchases of agricultural related equipment.

55350

Educational Equipment ‐ Livestock:  This account is used to record purchases of livestock.

55360

Educational Equipment ‐ Other Equipment:  This account is used to record the purchases of equipment not separately identified above.

55410

Motor Vehicles ‐ Autos, Trucks, and Buses:  This account is used to record purchases of autos, trucks, and buses.

55420

Motor Vehicles ‐ Aircraft:  This account is used to record purchases of aircraft.

55430

Motor Vehicles ‐ Boats:  This account is used to record purchases of boats

55440

Motor Vehicles ‐ Trailers:  This account is used to record purchases of trailers.

55450

Motor Vehicles ‐ Other:  This account is used to record purchases of motor vehicles not separately identified above.

55510

Other Equipment ‐ motorized:  This account includes the initial purchase and installation of motorized equipment.

55521

Other Equipment ‐ Air conditioners: This account includes the initial purchase and installation of air conditioning equipment and systems. Payments include necessary electrical wiring and minor construction expenses necessary to install the systems.

55522

Other Equipment ‐ Telecommunications >$5,000: This account is used to record purchases of telecommunications equipment greater than $5,000.

55529

Other Equipment ‐ Other: This account includes payments for purchasing specialized equipment, furnishings and furniture not separately identified by minor accounts 55100 through 55400. It includes the cost of athletic equipment, furnaces, house trailers, storage sheds, water coolers/fountains, etc.

55530

Other Equipment ‐ Agricultural (Non‐Educational):  This account is used to record purchases of agricultural related equipment.

55550

Other Equipment ‐ Telecommunications over $5,000:  This account is used to record purchases of telecommunications equipment.

55560

Other Equipment ‐ Custody and Security Equipment:  This account is used to record purchases of custody and security related equipment.

55570

Other Data Processing Equipment over $5,000:   This account is used to record costs of purchasing other data processing equipment not recorded in a more specific account such as 55571, 55572, 55573, 55574, 55575, or 55576.

55571

WAN Equipment over $5,000:   This account is used to record costs of purchasing wide area network equipment.

55572

Video Transmission Equipment over $5,000:  This account is used to record costs of purchasing video transmission equipment.

55573

LAN Equipment over $5,000:  This account is used to record costs of purchasing local area network equipment not recorded in a more specific account such as 55574, 55575, or 55576.

55574

Personal Computer and Printer Equipment over $5,000:  This account is used to record costs of purchasing personal computer and printer equipment.

55575

Servers over $5,000:  This account is used to record costs of purchasing computer server equipment.

55576

Mainframe Equipment over $5,000:  This account is used to record costs of purchasing computer mainframe equipment.

55710

Land ‐ Acquisition Cost: This account is used to record actual cost of land acquisitions.

55720

Land ‐ Legal and Recording Fees:  This account is used to record legal and recording fees associated with land acquisitions.

55730

Land ‐ Appraisal Fees:  This account is used to record appraisal fees associated with acquisition of land.

55740

Depreciation Expense:  Account only used in the Controller’s office.

55811

Buildings ‐ Purchased ‐ Acquisition Costs:  This account is used to record acquisition cost of buildings purchased.

55812

Buildings Purchased ‐ Legal and Recording Fees:  This account is used to record legal and recording fees related to acquisition cost of buildings purchased.

55821

Buildings ‐ Constructed ‐ Planning: This account is used to record planning cost related to constructed buildings.

55822

Buildings ‐ Constructed ‐ Design Contracts: This account is used to record design contract cost related to constructed buildings.

55823

Buildings ‐ Constructed ‐ General Contracts: This account is used to record general contractor cost related to constructed buildings.

55824

Buildings ‐ Constructed ‐ Electrical Contracts:  This account is used to record electrical contractor cost related to constructed buildings.

55825

Buildings ‐ Constructed ‐ Plumbing Contracts: This account is used to record plumbing contractor cost related to constructed buildings.

55826

Buildings ‐ Constructed ‐ Masonry Contracts:  This account is used to record masonry contractor cost related to constructed buildings.

55827

Buildings ‐ Constructed ‐ Roofing Contracts:  This account is used to record roofing contractor cost related to constructed buildings.

55829

Buildings ‐ Constructed ‐ Mechanical Contract:  This account is used to record mechanical contractor cost related to constructed buildings.

55830

Buildings ‐ Constructed ‐ Landscape Contracts:  This account is used to record landscape contractor cost related to constructed buildings.

55831

Buildings ‐ Constructed ‐ Grading, Filling, Clearing: This account is used to record grading, filling, and clearing contractor cost related to constructed buildings.

55832

Buildings ‐ Constructed ‐ Asbestos Removal Contracts:  This account is used to record asbestos removal contractor cost related to constructed buildings.

55833

Buildings ‐ Constructed ‐ HVAC Contracts:  This account is used to record HVAC contractor cost related to constructed buildings.

55835

Buildings ‐ Constructed ‐ Elevator Contracts: This account is used to record elevator contractor cost related to constructed buildings.

55836

Buildings ‐ Constructed ‐ Sprinkler Contracts:  This account is used to record sprinkler systems contractor cost related to constructed buildings.

55837

Buildings ‐ Constructed ‐ Telecommunications Contracts: This account is used to record telecommunications contractor cost related to constructed buildings.

55840

Buildings ‐ Constructed ‐ Miscellaneous Contracts:  This account is used to record constructed miscellaneous building contractor cost not separately identified above.

55841

Buildings ‐ Non Tax: This account is used to record feeds related to buildings that are non‐taxable.

55881

Constructed Building Fees ‐ Buildings ‐ Testing and Boring:  This account is used to record site testing and boring fees related to constructed buildings.

55882

Constructed Building Fees ‐ Buildings ‐ Constructions Site Survey: This account is used to record fees for construction site surveys.

55889

Revert CI to Budget Code:  Used by the Finance and Business Office.

55890

Revert CI to Proj Reservation:  Used by the Finance and Business Office.

55911

Other Structures ‐ Planning Expenses:  This account is used to record cost related to planning expenses on other structures.

55912

Other Structures ‐ Planning Contracts: This account is used to record planning contract cost on other structures.

55913

Other Structures ‐ General Contracts:  This account is used to record general contract cost on other structures.

55914

Other Structures ‐ Electric Contracts:  This account is used to record electric contract cost on other structures.

55915

Other Structures ‐ Plumbing Contracts: This account is used to record plumbing contract cost on other structures.

55916

Other Structures ‐ Masonry Contracts:  This account is used to record masonry contract cost on other structures.

55917

Other Structures ‐ Roofing Contracts:  This account is used to record cost related to roofing contracts on other structures.

55918

Other Structures ‐ Erosion Contracts:  This account is used to record cost related to erosion contracts on other structures.

55919

Other Structures ‐ Mechanical Contracts:  This account is used to record cost related to mechanical contracts on other structures.

55920

Other Structures ‐ Landscaping Contracts:  This account is used to record cost related to landscaping contracts on other structures.

55921

Other Structures ‐ Grading, Filling, and Clearing Contracts: This account is used to record grading, filling, and clearing cost related to other structures.

55922

Other Structures ‐ Asbestos Contracts:  This account is used to record cost related to asbestos contracts on other structures.

55923

Other Structures ‐ HVAC Contracts:  This account is used to record cost related to HVAC contracts on other structures.

55924

Other Structures ‐Refrigerator Contracts:  This account is used to record cost related to Refrigerator contracts on other structures.

55925

Other Structures ‐ Elevator Contracts:  This account is used to record cost related to elevator contracts on other structures.

55926

Other Structures ‐ Sprinkler Contracts:  This account is used to record cost related to sprinkler contracts on other structures.

55927

Other Structures ‐ Testing and boring Contracts:  This account is used to record cost related to testing and boring contracts on other structures.

55928

Other Structures ‐ Communication Cable Contracts: This account is used to record cost related to installation of communication cables.

55940

Other Structures ‐ Miscellaneous Cost:  This account is used to record miscellaneous cost on other structures which are not separately identified above.

55981

Other Structures ‐ Legal Fees:  This account is used to record cost related to legal fees on other structures.

55982

Other Structures ‐ Site Survey:  This account is used to record cost related to site survey on other structures.

55983

Other Structures ‐ Project Inspection Fees:  This account is used to record cost related to project inspection fees on other structures.
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North Carolina State University
Administrative Procedures Manual
Chart of Accounts – Expenses
Accounts 56510-56999
AIDS AND GRANTS
ACCOUNT CODE DESCRIPTION
56510 Appropriated Grants:  Includes payments of student financial assistance to North Carolina residents on the basis of documented financial need. These grants, which do not require repayment in services or cash, are supported exclusively by State appropriations and are often referred to as “non‐service scholarships,” “scholarship grants,” and “tuition scholarships.” The eligibility and awarding requirements for these need‐based grants are addressed in ADMINISTRATIVE MEMORANDUM #311 dated August 26, 1991. In addition to these requirements, the chancellor may impose a maximum dollar limit for each student grant as well as allocate a portion of this money to match Federal funds awarded to the institutional for educational grants and student loans. Should only be used by Office of Scholarships and Financial Aid.
 56515 Need‐Based Non‐Resident Grants: Includes payments of student financial assistance to non resident students on the basis of documented financial need. Funding of these grants will be from campus‐initiated tuition increase receipts, which are intended to hold affected non‐resident students harmless as directed by the Board of Governors when campus‐initiated tuition increases are approved. Should only be used by Office of Scholarships and Financial Aid.
56518 Distance Education Grant Funds: This account includes the payments of student financial assistance to distance education students. Should only be used by Office of Scholarships and Financial Aid.
56519 Other Non‐Service Scholarships and Fellowships:  This account includes disbursements for non‐service scholarships.  Typically, contract and grant accounts and gift trust funds support this Financial Aid support.
56540 Academic Enhancement Scholarships:  Includes payments of student financial assistance to the extent required to cover approved tuition increases allowed under Special Legislative Provision for students receiving need‐based aid. Should only be used by Office of Scholarships and Financial Aid.
56545 NC State Tuition Assistance Grant: Includes payments of student financial assistance to student at NCSU. Should only be used by Office of Scholarships and Financial Aid.
56570 Traineeships:  This account includes the gifts or awards of money to students enrolled in academic programs offered by the institution. The recipient of a traineeship is selected on the basis of scholarly merit and the chosen academic program of study. The specialized training received by the student and provided by the institution contributes to achieving educational goals of the institution, the student, and the funding source.
56575 Graduate Assistant Tuition Awards: Includes payments of student financial assistance to graduate assistants at NCSU.
56581 UNC Campus Scholarships:  This  account includes scholarship funds for eligible students at UNC institutions, and combines the prior Minority Presence Grants, Minority Presence Grants‐II, Incentive Scholarships, Incentive Scholarship and Grant Program for Native Americans, Elizabeth State University Incentive Program, Freshman Scholars Program, and Legislative College Opportunity Program into one fund. It includes both need‐based and merit‐based grants for qualifying students who are residents of North Carolina.
56590 Other Educational Awards:  This account includes financial awards to students other than those awards identified in minor accounts 56510, 56520, 56550, and 56570. Also, it excludes Work‐Study Transfers (see account number 58150), Loan Program Transfers (see 58160), Other Financial Aid Transfers (see 58170), compensation for services rendered, and monetary loans.
56591 Educational Awards ‐ Tuition and fees:  This account includes financial awards to students relating to tuition and fees.
56592 Educational Awards ‐ Dormitory:  This account includes financial awards to students relating to dormitory expenses.
56593 Educational Awards ‐ Food Service:  This account includes financial awards to students relating to food service expenses.
56594 Educational Awards ‐ Meal Allowance:  This account includes financial awards to students relating to meal allowances.
56595 Educational Awards ‐ Room Allowance:  This account includes financial awards to students relating to room allowances
56596 Educational Awards ‐ Book Supplies:  This account includes financial awards to students relating to book supplies.
56597 Educational Awards ‐ Core Courses:  This account includes financial awards to students relating to core courses.
56599 Educational Awards ‐ Other awards:  This account includes financial awards to students relating to other awards not previously identified.
56905 Non‐Employee Awards:  This account includes payments for awards, that are not qualified scholarships, to students that are not employees, and other non university individuals. Awards for employees should use account 1593.
56920 Student Aid:  This account includes payments for student aid exclusive of non‐service scholarships.
56930 In‐Service Stipends:  This account includes the payments of specified amounts paid to county extension agents who participate in summer training programs sponsored by the Agricultural Extension Service. These stipends are to help defray the costs to the individuals, since the programs are job related.

56940

Housing Allowance:  This account is restricted to payments from accounts servicing US/AID contracts to overseas personnel for housing allowances authorized under these contracts.
56950 State Aid:  This account includes the payments for State Aid grants, i.e., Regional Education grants and allocations for faculty research and professional development.
56961 Tuition and Fees (Education Service Agreements):  Includes payments relating to tuition and fees service agreements.
56962 Stipends and Allowances (Education Service Agreements):  Includes payments relating to stipends and allowances service agreements.  Do not include federally funded REU’s in this account.
56963 Federally Funded REU’s:  Includes payments relating to stipend and allowances for federally funded service agreements for Research Experience for Undergraduates (REU).
56981 Sub‐Salaries:  This account includes salary payments to sub‐grantees and/or sub‐contractors who are doing a portion of the work on a sponsored project.
56982 Sub‐Fringe Benefits:  This account includes fringe benefit payments to sub‐ grantees and/or sub-contractors who are doing a portion of the work on a sponsored project.
56983 Sub‐Travel:  This account includes travel payments to sub‐grantees and/or sub‐ contractors who are doing a portion of the work on a sponsored project.
56984 Sub‐supplies:  This account includes supply payments to sub‐grantees and/or sub‐ contractors who are doing a portion of the work on a sponsored project.
56985 Sub‐printing:  This account includes printing payments to sub‐grantees and/or sub‐ contractors who are doing a portion of the work on a sponsored project.
56986 Sub‐computer costs:  This account includes payments relating to computer costs to sub‐grantees and/or sub‐contractors who are doing a portion of the work on a sponsored project.
56987 Sub‐other expense:  This account includes payments relating to other expenses to sub‐grantees and/or sub‐contractors who are doing a portion of the work on a sponsored project.
56988 Sub‐other expense:  This account includes payments relating to other expenses to sub‐grantees and/or sub‐contractors who are doing a portion of the work on a sponsored project.
56989 On Campus Offset:  Includes payments to other Universities for grants and subsidies use by NCSU.
56990 Other (Other Contracts, Grants, etc.): This account includes payments for all other types of aids and grants not separately identified.
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