Instructions:
Use the below search box to locate a specific account code by typing the name of the service, supply or equipment.
Expenditure Account Codes
Account Code | Account Title | Description | ||
---|---|---|---|---|
73110 | Express Mail Services | Include expenditures for premium services provided for express or urgent deliveries of printed matter, goods, and commodities by common or contract carrier or hired vehicles. Example services include Overnight AM, Overnight PM, Next Day, Second Day, etc. | ||
73111 | Express Mail Services (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73110. Used to reduce the charges for express mail services recorded in Mail Processing Department (491102) and offset by recharges to the benefiting department. | ||
73120 | Outbound Freight | Include expenditures for package delivery and freight services provided by common or contract carrier or hired vehicle for the outbound movement of commodities domestically or internationally. This account would include non-premium services and USPS charges for delivery of an item other than printed matter (printed matter is charged to account 73140). | ||
73121 | Outbound Freight (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73120. Used to reduce the charges for outbound freight in one department, offset by recharges to the benefiting department. | ||
73130 | Messenger Services | Include fees charged by private contractors who provide messenger and courier delivery services. Services of this type tend to be restricted to a local or a small geographical delivery zone. | ||
73131 | Messenger Services (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73130. Used to reduce the charges for messenger services in one department, offset by recharges to the benefiting department. | ||
73140 | Metered Mail | Include expenditures for services provided to distribute printed matter by the United States Postal Service, e.g., stamps, postage meters, stamped envelopes, and permit fees. Typically, the printed mattered is processed through the GMU mailroom. | ||
73141 | Metered Mail (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73140. Used to reduce the charges for metered mail recorded in the Mail Processing Department (491102) and offset by recharges to the benefiting department. | ||
73144 | Bulk Mail | Include payments to the US Postal Service or other service providers for bulk mail charges. | ||
73145 | Bulk Mail (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73144. Used to reduce the charges for bulk mail services in one department, offset by recharges to the benefiting department. | ||
73146 | International Postal Services | Include expenditures for services provided to distribute printed matter internationally by either the U.S. Postal Service or other service provider. | ||
73147 | International Postal Services (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73146. Used to reduce the charges for international postal services in one department, offset by recharges to the benefiting department. | ||
73148 | Other Mail | Include expenses for postal services provided to distribute printed matter, goods, or commodities. Exclude expenses chargeable to other accounts within Mail Services (731XX). | ||
73149 | Other Mail (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73148. Used to reduce charges for other mail services in one department, offset by recharges to the benefiting department. | ||
73150 | Printing Services | Include expenditures for services provided by State agencies and the private sector for designing, printing, collating, and binding reports and other printed matter, other than of library books (see account 73151). Examples include photocopies, brochures or printed letters. Exclude royalty expenses chargeable to 73152 or embroidery expenses chargeable to 73153. | ||
73151 | Binding Library Books | Costs for binding, conserving, and preserving materials in the library collection. Includes hardcover binding of paperback books; re-binding damaged books; binding together of serial issues into annual/biannual bound volumes; doing conservation work to repair library materials in any format; taking pre-emptive action to preserve library material before it is damaged. | ||
73152 | Printing Royalties | Include royalty payments on copyrighted material to be reproduced for academic course packs, classroom handouts, etc. | ||
73153 | Embroidery/Screening | Include expenditures for embroidery and/or screen printing services for clothing, equipment, and supplies. Example includes water bottles for a Housing move-in giveaway. | ||
73160 | Telecom Services Contractors (Credit) | DO NOT USE. Account is used to offset telecom expenses charges to contracted vendors, such as Sodexo, Barnes and Noble, Standard Parking, etc. | ||
73161 | Telecom VITA | FOR USE BY TELECOM ADMIN ONLY TO RECHARGE DEPARTMENTS. Include expenditures for services provided for cables, facsimile transmissions, local and long distance voice, video and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by VITA (Virginia Information Technologies Agency). Do not include mobile phone expenses chargeable to 73171 and long distance expenses chargeable to 73177. | ||
73162 | Telecom VITA (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73161. Used to reduce the telecom charges from VITA recorded in a central university department, offset by recharges to the benefiting department. | ||
73163 | Telecom Pass-thru | FOR USE BY TELECOM ADMIN ONLY TO RECHARGE DEPARTMENTS. Include expenses for pass through charges for special services provided by Telecom Admin. Examples include 800 numbers, conference bridge or optional new phones. | ||
73164 | Telecom Pass-thru (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73163. Used to reduce the telecom pass-thru charges recorded in a central university department, offset by charges to the benefiting department. | ||
73170 | Telecomm Services Non-State | Include expenditures for services that provide for cables, facsimile-transmissions, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by private sector. Do not include mobile phone expenses chargeable to 73171, video cable TV services chargeable to 73176, or long distance expenses chargeable to 73177. | ||
73171 | Mobile Phones | Include expenditures for mobile cellular devices purchased by Telecom Admin through the state contract. | ||
73172 | Voice Mail Services | FOR USE BY TELECOM ADMIN ONLY TO RECHARGE DEPARTMENTS. Include expenditures for services provided for enhanced voicemail services and additional voicemail boxes. Exclude charges for voicemail box associated with dial tone, which is chargeable to 73170. | ||
73173 | PBX Maintenance Services | FOR USE BY TELECOM ADMIN ONLY. Include expenditures for maintenance of telephone equipment, PBX switching equipment, and other related telephone maintenance services performed provided by the private sector. | ||
73174 | Telecom Services Non-State (Credit) | FOR RECOVERY PURPOSED ONLY. Offset to accounts 73170 and 73173. Used to reduce the charges for private sector telecom services recorded in a central university department, offset by recharges to the benefiting department. | ||
73176 | Video Cable TV Services | Include expenditures for cable TV service, video system maintenance and outlet programming charges provided by the private sector. | ||
73177 | Long Distance Telephone | FOR USE BY TELECOM ADMIN TO RECHARGE DEPARTMENTS Include expenditures for services that provide long distance telephone provided by the private sector. | ||
73178 | Long Distance Telephone (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73177. Used to reduce the charges for long distance telephone service recorded in a central university department, offset by recharges to the benefiting department. | ||
73179 | Mobile Phones (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73171. Used to reduce mobile phone charges recorded in a central university department, offset by recharges to the benefiting department. | ||
73180 | Telecomm Services State | Include expenditures for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by state agencies other than VITA. | ||
73181 | Telecom Services In-State (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73180. Used to reduce the charges for telecom services provided by the State Agencies other than VITA recorded in a central university department, offset by recharges to the benefiting department. | ||
73183 | Voice Mail Services (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73172. Used to reduce the charges for enhanced or additional voice mail boxes recorded in a central university department, offset by recharges to the benefiting department. | ||
73190 | Inbound Freight | Include expenses for package delivery and freight services provided by common or contract carrier or hired vehicle for the inbound movement of commodities. Use this category whenever shipping costs are listed as a separate line item on vendor invoices for goods or materials. | ||
73210 | Dues-Professional Organizations | Include expenses for memberships to professional organizations, such as the ABA, AICPA, etc. Also, notary commissions. | ||
73211 | Professional License Fees | Include expenditures for renewal of professional licenses held by employees. | ||
73212 | Dues-Community Organizations | Include dues and other costs associated with civic, community and social organizations, such as the Chamber of Commerce, fraternal organizations, etc. | ||
73215 | Speaker Fees | Include fees paid to guest speakers at university seminars, conferences, and other events (i.e. convocation). Typically, speaker fees are under a formal contract. Examples include visiting artists and instructional services. | ||
73220 | Subscriptions | Include expenditures for subscriptions to professional or technical publications (online or printed) used for professional development, not purchased for general library use. | ||
73225 | Employee Tuition Reimbursement | Include expenditures for reimbursement to state employees for courses taken and satisfactorily completed. | ||
73340 | Health Services | Include expenditures for health services other than those chargeable to 73360, X-Ray and Laboratory Services and 73361, Physiotherapy Services. Also include materials and supplies related to these services. Account typically used by Student Health Services or where health services are provided to students or staff. For expenditures for health services provided for sponsored programs, consider 73442, Research Consulting or 73702, Research Subject Testing. | ||
73360 | X-Ray & Lab Services | Include expenses for services provided by dental, hospital, and medical laboratories. Account typically used by Student Health Services or where lab services are provided to students or staff. | ||
73361 | Physiotherapy Services | Include expenditures for services provided by a physical therapist, such as massage. | ||
73398 | Medical Assistance Fund Payments | Include payments charged by Student Health Services (SHS) on a P-card to medical providers, pharmacies, etc. These charges are made only by SHS on behalf of students approved to receive these medical assistance funds held by the GMU Foundation. | ||
73399 | Medical Assistance Fund Reimbursements | Include deposit reimbursements from the GMU Foundation for payments made by SHS to medical providers, pharmacies on behalf of students approved to receive medical assistance funds. | ||
73410 | Auditing Services | Include expenditures for services provided by both public and private sector auditors. | ||
73420 | Fiscal Services | Include expenditures for services provided by private sector banks, accountants, financial advisors, and similar experts. | ||
73421 | Collection Services | Include expenditures for services provided by collection agencies. Used for collections costs associated with Perkins loans. Exclude collection costs associated with student or department receivables, such as parking fines, chargeable to 06113. | ||
73422 | Credit Card Fees | Include expenditures for merchant and related fees charged for processing credit card receipts, such as Elavon and Authorize.net. | ||
73425 | GMUF Administrative Fee | INTERNAL USE ONLY. Account used only for charging the George Mason University Foundation's fee on sponsored awards paid to the Foundation but administered by the Office of Sponsored Programs (OSP). | ||
73430 | Misc. Legal Costs | Include expenditures for court reporters, hearing examiners, miscellaneous court costs, recording fees, notary fees and services, and legal services other than attorney fees. Use 73470 for legal services provided by attorneys. | ||
73440 | Management Development Services | Include expenditures for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators, and similar experts. | ||
73441 | Academic Consulting | Include payments for advisory services provided by outside consultants related to academic courses, projects or initiatives. Examples include academic course development, visiting professors or artist in residence. | ||
73442 | Research Consulting | Include payments for advisory services provided by outside consultants related to research projects or initiatives. | ||
73443 | Nonacademic Consulting | Include payments for advisory services provided by outside consultants related to non-academic projects or initiatives. Examples include facility condition assessments, strategic vision initiatives, and budget projects. | ||
73444 | Employee Training Consulting | Include all expenditures paid to bring professional training consultants to the agency for employee development, including expenditures for employee training course development, delivery, administration or evaluation. Examples include team building exercises and management coaching sessions. | ||
73450 | Personnel Management Services | Include expenditures for services provided by management experts who advise on manpower development, personnel evaluation, and employee performance review. Also, employee search fees and compensation market assessment services. | ||
73460 | Public Info & Public Relations Services | Include expenses for services provided by promotional, public relations, and similar firms which prepare and disseminate information. Also, recruiting fees or announcements for new academic programs. Exclude expenses chargeable to 73480. | ||
73461 | ICA Guarantees | Include payments made to another institution for its athletic team participating in a GMU athletic event (i.e. game guarantees). Game guarantee represents a portion of the revenue GMU collects from this athletic event. | ||
73462 | Entry Fees | Include expenses associated with the cost of entry to various events or venues. Examples include recruiting exhibition fees, health club access fees, or intramural tournaments fees. | ||
73470 | Legal Services | Include expenditures for attorney services provided by a law firm or independent legal counsel. These expenditures must be pre-approved by the Office of the Attorney General. | ||
73475 | Patent Trademark Office Filing Fees | Include cost associated with registering patents. Account code is only used by the Office of Technology Transfer. | ||
73480 | Media Services | Include expenses for services provided to advertise by magazine, newspaper, periodical, radio, television or other media. Example: Use this account to advertise GMU events, etc. Exclude expenses for classified ads (73481-73482) or expenses for ICA advertising (73483-73487). | ||
73481 | Classified Ads-Employment | Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process. | ||
73482 | Classified Ads-Other | Include payments for classified ads (a short ad in a newspaper or magazine and appearing along with other ads of the same type), other than those for employment. | ||
73483 | Advertising Radio and TV | Include payments for advertising on radio or TV. | ||
73484 | Advertising Print | Include payments for advertising in newspapers, magazines or other printed media. | ||
73485 | TV Broadcasts | Include payments for TV broadcasts of athletic or other University events. | ||
73486 | Radio Broadcasts | Include payments for radio broadcasts of athletic or other University events. | ||
73487 | Web Streaming Production | Include expenses incurred to support web streaming production (for example, video sports coverage on the GMU website). | ||
73488 | Advertising Electronic | Include payments for advertising on electronic media. | ||
73489 | Classified Ads Employee (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73481. Account is used to record recovery of the costs of placing a classified ad related to an open position incurred by Human Resources on behalf of the benefiting department. | ||
73490 | Management Professional Services Recovery | FOR RECOVERY PURPOSES ONLY. Offset to account 73440. Used to reduce the management professional services charges recorded in a central university department, offset by recharges to the benefiting department. | ||
73492 | Joint Academic Program Commission | Include expenditures for commission fees paid to the other party in a joint academic program. | ||
73493 | State Performance Budgeting Charges | INTERNAL USE ONLY. Include charges received from the State for the ongoing costs of the State's Performance Budgeting (PB) system to include recovery of development and implementation costs. | ||
73509 | Window Cleaning Services | Include expenditures for window cleaning services. | ||
73510 | Custodial Maintenance | Include expenditures for services provided to clean buildings and other facilities, such as housekeeping services. | ||
73511 | Grounds Maintenance | Include expenditures for landscaping services. | ||
73513 | Inclement Weather Services | Include expenditures for services provided to ready the campus after inclement weather or to repair damage to buildings, grounds, or outdoor facilities caused by inclement weather. Example includes snow removal services. | ||
73515 | Outdoor Facilities Repair and Maintenance | Include expenditures for services provided to repair and maintain outside areas of campus facilities, such as parking lots or drainage. | ||
73520 | Electrical Repair & Maintenance | Include expenses for services provided to repair and maintain electrical systems (including network cabling) in buildings and on grounds. System examples include A/V system and access control system. | ||
73522 | Elevator Repair/Inspection Services | Include expenses for services provided to repair and maintain elevators, including all costs related to inspection services. | ||
73525 | Carpet Repair, Purchase & Install | Include expenses for services provided to purchase and install carpet in buildings. | ||
73530 | Equipment Repair & Maintenance | Include expenses for services provided to repair and maintain scientific equipment, furniture, copiers and other equipment. Include expenses for maintenance contracts. For related expenses, see 73560 and 73590. | ||
73532 | Generator Repair Services | Include expenses for services provided to repair and maintain generators. Include expenses for maintenance contracts. | ||
73540 | Extermination | Include expenses for services provided to control or eradicate diseased or disease-carrying animals, insects, or pests. | ||
73550 | Road Repair & Maintenance | Include expenses for services provided by the private sector to repair and maintain university roads. Include expenses for supplies and materials if they are included in the cost of work performed under contract. Exclude expenses for parking lot repair which is chargeable to 73515, Outdoor Facilities Repair and Maintenance. | ||
73560 | Mechanical Repair & Maintenance | Include expenses for services provided to repair and maintain plumbing, and other mechanical equipment. Exclude expenses chargeable to 73522, Elevator Repair/Inspection Services, 73532, Generator Repair Services, and 73562, HVAC Services. | ||
73562 | HVAC Services | Include expenses for services provided to repair and maintain HVAC systems, to include the outdoor AC unit/heat pump, indoor unit/furnace, and related duct work. | ||
73570 | Building Repair & Maintenance | Include expenses for carpentry, minor masonry, painting, and other services provided to repair and maintain the inside of campus buildings. For related expenses, see 73520, 73525, 73560, and 73572. | ||
73571 | Building Repair and Maintenance (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73570. Used to reduce the charges in one department, offset by recharges to the benefiting department. | ||
73572 | Asbestos Abatement Services | Include expenditures for services provided for the removal of asbestos on non-capital layout projects. | ||
73580 | Irrigation Repair and Maintenance | Include expenditures for services provided to repair and maintain irrigation systems, such as field house ground's sprinkler system. | ||
73582 | Water Treatment Services | Include expenditures for services provided to make water more acceptable for a desired end-use, whether that use is for drinking water, industry, medical or any other use. | ||
73590 | Vehicle Repair and Maintenance Services | Include expenses for internal services provided to repair and maintain construction equipment, motor vehicle equipment, and other vehicular equipment. | ||
73591 | Vehicle Repair and Maintenance (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 73590. Used to reduce the charges in one department, offset by recharges to the benefiting department. | ||
73592 | Auto Body Repair Services | Include expenses for services provided by a third party auto body shop to repair vehicular equipment. Also, account is used to record insurance reimbursement of any third party auto body shop expenses. | ||
73593 | Towing Services | Include expenses for towing services. | ||
73594 | Windshield Repair and Replacement | Include expenses for services provided to repair or replace a vehicle windshield. | ||
73610 | Architectural & Engineering Services | Include expenditures for services provided by private sector appraisers, architects, draftsmen, engineers, landscape architects, and surveyors. | ||
73630 | Temporary Personnel | Include expenses for services provided by a temporary employment agency, such as Adecco Employment Services. Typical services include data entry, word processing, filing, secretarial, and similar clerical services. | ||
73640 | Catering Services | Include expenses for services provided by State agencies or the private sector to provide meals and food on a one-time or a continuing basis. | ||
73641 | Participant Services Excluded from F&A | Includes expenses for participant services specifically funded on a sponsored project. Examples included TOEFL exam fee, event registration fees, group (field trip) travel. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed. | ||
73650 | Laundry & Dry Cleaning | Include expenses for services provided by another State agency or commercial establishment for laundry and linen. Include payment of claims for damaged laundry and dry cleaning. | ||
73660 | Manual Labor Service | Include expenses for services provided by State agencies or the private sector for manual and unskilled laborers. Examples include shelf stocking, manual digging or manual assembly of parts. Also, commission paid to high schools, church groups, fraternities, sororities, etc. for game concession help. | ||
73670 | Production Services | Include expenses for services provided by State agencies or the private sector for the design and assembly of camera-ready artwork, graphic design and layout, photographic services, audio and/or video production, displays and exhibits. | ||
73675 | Publication Fees | Include expenditures for publication costs, where a faculty who is an author/co-author is publishing their research as an article (whether hard copy or online) in a scholarly journal. Examples can include charges/fees for items such as pages, color, photos, diagrams, submission, abstracts, processing, open access, etc. | ||
73679 | Athletic Officials | Payments to individuals who provided officiating services at intercollegiate athletic events or other campus events. | ||
73680 | Non-GMU Skilled Services | Include expenses for services provided by artisans, chemists, interior designers, laboratory technicians, referees, and similar skilled and technical workers, not included elsewhere. Also, criminal background checks. | ||
73681 | GMU Photocopying | PRINT SERVICE USE. Account code is used exclusively to recharge a department the cost of services provided by Print Services, including departmental copy card usage. | ||
73682 | Recharge GMU Services | FOR RECHARGE PURPOSES ONLY. Account code is used to charge a university department for services provided by another university department. | ||
73683 | State Subrecipient LT 25K | Charges for work performed for GMU related to a grant by a state Sub-recipient (other state agency), where the total award amount to the state sub-recipient is less than $25,000. Expenses charged to this account code should only hit funds beginning with 2XXXX. | ||
73684 | Skilled Services-Special Projects | Include expenses for services provided by skilled and technical workers for a special project. Examples include legislative liaison services. Exclude graphic design and video production services chargeable to 73670. | ||
73685 | Contracted Management | Include expenditures for fees paid to vendors under contract with the University. Examples include Pitney Bowes, Educational Support Services, Campus Advantage, Reston Limousine. | ||
73686 | Non-State Subrecipients GT 25K | Charges for work performed for GMU related to a grant by a non-state Sub-recipient, where the total award amount to the sub-recipient is greater than $25,000. Expenses charged to this account code should only hit funds beginning with 2XXXX. | ||
73687 | Office Moving Services | Used to record payments to vendors for local moving of office furniture, equipment, and other closely related expenses (unrelated to the completion of a capital project). Exclude expenses chargeable to 73810 for relocating an employee’s family and household goods). | ||
73688 | Security Services | Used to record payments to vendors for protective services to safeguard the University plant, property, and personnel. Include items such as installation, repair, and maintenance of various types of security devices. | ||
73689 | Artists | Include payments for performances by artists or groups performing at the Center for the Arts, Hylton Performing Arts Center or other university events. | ||
73690 | State Sub-recipients GT25K | Charges for work performed for GMU related to a grant by a state Sub-recipient (other state agency), where the total award amount to the state sub-recipient is greater than $25,000. Expenses charged to this account code should only hit 2XXXX funds. | ||
73691 | GMU Photocopying (Credit) | FOR RECOVERY PURPOSES ONLY. Account code is used as an offset to department recharges for services provided by Print Services. | ||
73692 | Non-GMU Photocopying | Include expenditures for photocopying and other duplicating services that are not provided by GMU’s Print Services department. | ||
73694 | Recharge MRI | FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge MRI costs incurred by Krasnow to the benefiting department or fund. | ||
73695 | Seat Management Services | Includes expenditures for Seat Management services, which provides computer hardware and software through a contract from a single source. Services include hardware, software, support, and disposal. | ||
73696 | Non-State Sub-recipients LT 25K | Charges for work performed for GMU related to a grant by a non-state Sub-recipient is less than $25,000. Expenses charged to this account code should only hit funds beginning with 2XXXX. | ||
73697 | Academic Testing | Include costs to administer on-campus tests, such as those done by ELI. Also, cost of degree accreditation services and reimbursement of graduate school standardized tests fees to student-athletes. | ||
73698 | Signage & Sign Services | Include costs of labor and materials to design, create, install interior or exterior signs of any type (flags, banners, plaques, etc.). | ||
73701 | Certification Testing | Include expenditures for fees related to the certification of athletics trainers and coaches. | ||
73702 | Research Subject Services | Include payments made to individuals for their participation in a research study. All research activities involving human subjects that are directed by a Mason faculty member, staff member, or student or that involve Mason faculty, staff, or students as subjects, must be submitted to the Office of Research Subjects Protections for review and approval by the Human Subjects Review Board. | ||
73703 | Library Services | Include expenditures for any services directly related to library materials. This may include pre-binding, catalog records, citations software to be used with physical materials and physical processing of the books, etc. | ||
73710 | Information Management Program Design and Development Services (VITA) | Include expenditures for services provided by the Virginia Information Technologies Agency (VITA) computer system analysts, programmers, and other technical and management personnel who provide assistance in IT planning, feasibility analysis, and design and in the development of systems. | ||
73720 | Information Management Program (other) | Include expenses for services provided by private sector computer systems analysts, programmers, and other technical and management personnel who provide assistance in IMP planning, determine feasibility analysis, and design and in the development of systems. | ||
73730 | Information Management Program (State) | Include expenses for services provided by State employed (other than VITA) computer systems analysts, programmers, and other technical and management personnel who provide assistance in IMP planning, determine feasibility analysis, and design and in the development of systems. | ||
73740 | Computer Repair And Maintenance | Include expenses for services to repair and maintain computer and computer peripheral hardware. Also, support agreements. Use 73695 for seat management services. | ||
73750 | Computer Software Maintenance | Include expenses for services provided to maintain computer software after delivery. Services can include correcting faults and improving performance and other attributes. | ||
73760 | Computer Operating Services (VITA) | Include expenditures for services provided though VITA for computer operations and other costs associated with the operation of computer hardware. | ||
73770 | Computer Operating Services (other) | Include expenditures for services provided by private sector computer operations personnel and other costs associated with the operation of computer hardware. Also include expenditures for website hosting and maintenance. | ||
73775 | Web Applications | Include expenditures for the purchase of web applications or services provided to maintain web applications. Include payment made to access web-based applications. | ||
73780 | Computer Operating Services (State) | Include expenditures for services provided by state employed (other than VITA) computer operations personnel and other costs associated with the operation of computer hardware. | ||
73790 | Computer Software License Costs | Include payments to software vendors for the renewal of software licenses for off-the-shelf applications and utilities. Also, include expenditures for consulting services to custom develop software or modify or customize existing software or Commercial off the Shelf Software (COTS). | ||
73810 | Moving & Relocation | Include expenditures for services provided for relocating an employee's family and household, incidental to a new place of employment. Use this code, also, for the expenditures of a newly-employed person when appropriately approved or in conjunction with the Uniform Relocation Act. Include expenditures for travel mileage fares, meals, lodging, transportation and storage of household goods, temporary living allowance, search for a new residence, sale of former residence, and related authorized miscellaneous allowances. | ||
73820 | Personal Vehicle | (Employee) Include expenses for transportation by personal vehicle (i.e. mileage reimbursement) while traveling on University business. Exclude parking fees and tolls. Travel cost associated with attending courses should be charged to 73893. | ||
73821 | Candidate Personal Vehicle | Include expenses for transportation by personal vehicle (i.e. mileage reimbursement) paid to a candidate interviewing for a University employment position. Include parking fees and tolls. | ||
73830 | Airfare, Domestic – Except AK & HI | (Employee) Include expenditures for individual travel by aircraft to any location in the continental United States. Include parking fees and tolls. Travel cost associated with attending courses should be charged to 73893. | ||
73831 | Vehicle Rental | (Employee) Include expenditures for individual travel by leased vehicle. Include parking fees and tolls. In addition, payments made by Motor Pool to Enterprise rental car for vehicles rented in order to fulfill customer motor pool requests. Travel cost associated with attending courses should be charged to 73893. | ||
73832 | Candidate Public Carrier | Include expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft paid to a candidate interviewing for a University employment position. | ||
73833 | Team Vehicle Rental | Include expenditures for group travel by bus, rental car, or other type of vehicle travel. Group travel may include University athletic teams or other groups (i.e. campers) sponsored by the University. Also, include parking fees and tolls. | ||
73834 | Fares - Train & Other Public Carriers | (Employee) Include expenditures for individual travel by train, bus, taxi and any other public carrier. Include parking fees and tolls. Travel cost associated with attending courses should be charged to 73893. | ||
73835 | Recovery Motor Pool – Enterprise | FOR RECOVERY PURPOSES ONLY. Recovery of the cost of using an Enterprise rental car obtained by University Motor Pool Dispatcher. | ||
73842 | Recovery Motor Pool - Fleet | FOR RECOVERY PURPOSES ONLY. Recovery of the cost of using a State-owned motor pool vehicle. | ||
73843 | Recharge Motor Pool Rental | FOR USE BY MOTOR POOL ONLY FOR RECHARGE PURPOSES. Account code is used for the recharge of the cost of using a motor pool vehicle, whether it be State-owned, Mason-owned, or from Enterprise rental car, to the benefiting department or fund. | ||
73844 | Fleet Lease Fee - DGS | Include expenditures for transportation by the Commonwealth’s centralized fleet of vehicles managed by the DGS, Office of Fleet Management Services. Exclude parking fees and tolls. Travel cost associated with attending courses should be charged to 73893. | ||
73846 | Recovery Motor Pool – Mason owned | FOR RECOVERY PURPOSES ONLY. Recovery of the cost of using a Mason-owned motor pool vehicle. | ||
73850 | Employee Lodging | Include expenditures for employee lodging, related gratuities or any other related lodging costs. Employee lodging cost associated with attending courses should be charged to 73893. | ||
73851 | Candidate Lodging | Include expenditures for lodging, related gratuities or any other related lodging costs paid to a candidate interviewing for a University employment position. | ||
73852 | Parking, Fees and Tolls | (Employee) Include expenditures for parking, fees and tolls related to employee business travel using a personal or state vehicle. Parking, fees, and tolls associated with attending courses should be charged to 73893 and with airport travel to 73830. | ||
73853 | Team Lodging | Include expenditures for lodging, related gratuities or any other related lodging costs paid for a University group traveling together, such as an athletic team. | ||
73861 | Global Study Tour Public Carrier | Include expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft paid on behalf of faculty or students participating in a travel abroad program. | ||
73862 | Global Study Tour Foreign Conf | Include expenditures for lodging/residency costs paid on behalf of faculty or students participating in a travel abroad program. | ||
73865 | Participant Travel Exclude from F&A | Include expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft paid to a participant, as defined as a non-GMU employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a University sponsored award. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed. | ||
73866 | Consultant/Non-Employee Lodging | Include expenditures for lodging, related gratuities or any other related lodging costs paid to a consultant or non-employee. | ||
73867 | Airfare, Foreign – Participant Excl F&A | Include expenditures for foreign travel by aircraft paid to a participant, defined as a non-GMU employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a University sponsored award. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed. | ||
73870 | ATC Airline Clearing | INTERNAL USE ONLY. Account is used as a default account for airline tickets purchased using the Agency Travel Card. The airline charges are cleared to the correct fund/org by JV. | ||
73880 | Subsistence-Business | Include reimbursements for meal expenditures which were incurred during trips which required overnight lodging or rest or for special work assignments, such as business luncheons or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. (Meals which are part of a training or education package and are not reportable to the IRS should be charged to 73893. Meals purchased during recruiting or interviewing job applicants should be charged to 73881.) | ||
73881 | Candidate Meals | Include reimbursements for meal expenditures which were incurred for interviewing job applicants through the lunch hour. | ||
73883 | Team Meals | Include reimbursements for meal expenditures which were incurred during team trips which required overnight lodging or rest or for special events, such as team luncheons or recruiting. | ||
73890 | Domestic Conferences | (Employee) Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences outside the local area but within the United States. Do not include expenditures for information technology training which is coded to 73911. | ||
73891 | Foreign Conferences | (Employee) Include expenditures such as registration fees and materials for attending international training courses, workshops, and conferences. Do not include expenditures for information technology training which is coded to 73911. | ||
73892 | GMU-Sponsored Conferences | (Employee) Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences that are sponsored by the University. Do not include expenditures for information technology training which is coded to 73911. | ||
73893 | Employee Training Travel | Include expenditures for airfare, taxi, tolls, lodging, meals, rental car and personal vehicle mileage reimbursement, but not registration fees, associated with employee training and development. Use this account code if Class of Trip in Travel Request System (TRS) is training, conference/convention (attendee), seminar, workshop or education. Account code should not be used to charge a sponsored fund (“2” fund) because sponsors rarely reimburse training expenses. | ||
73894 | Airfare, Foreign | (Employee) Include expenditures for individual travel by aircraft to any location outside the United States. Include parking fees and tolls. | ||
73895 | Airfare, Domestic – AK & HI only | (Employee) Include expenditures for individual travel by aircraft to Alaska or Hawaii. Include parking fees and tolls. Travel cost associated with attending courses should be charged to 73893. | ||
73910 | Non IT Employee Training Course Local | Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences within the local area. Do not include expenditures for information technology training which is coded to 73911. | ||
73911 | IT Employee Training Course Local | Includes expenditures such as registration fees and materials for attending training courses, workshops, and conferences on information technology. | ||
73920 | Recharge Animal Car Per Diem | FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge of animal husbandry costs incurred by the university to the benefiting department or fund. | ||
73929 | Recovery Animal Care Per Diem | FOR RECOVERY PURPOSES ONLY. Offset to account 73920. Account code is used to record the recovery of animal husbandry costs incurred by the university (104004, BRL Animal Care and 130716, Animal Care) that have been recharged to the benefiting department or fund. | ||
73970 | Late Payment-Contractual Services | Include expenditures for charges assessed by vendors for the late payment of invoices for contractual services pursuant to the Prompt Payment Act. | ||
73990 | Potomac Heights Expense Recovery GMUF | INTERNAL USE ONLY. Account is only used to record the recovery of the costs of contractual services incurred at the Potomac Heights building from the GMU Foundation. | ||
73998 | Sponsored Cost Overruns Services | OFFICE OF SPONSORED PROGRAMS (OSP) USE ONLY: Include the portion of an overage charged on a sponsored fund/grant that relates to the cost of contractual services incurred on the grant. | ||
73999 | Recovery Recharge Services | FOR RECOVERY PURPOSES ONLY. Offset to accounts 73682 and 73694. Account code is used to record the recovery of costs associated with services provided by a university department that have been recharged to the benefiting department. | ||
74093 | Suspended P-card Transactions | FISCAL SERVICES USE ONLY. Used as a default account for P-card purchases that aren't coded to a specific account code at the time the charges post to Banner. The charges should be cleared to the correct account code by journal voucher (JV). | ||
74110 | Employee Clothing | Include expenses for uniforms, protective gear, and similar apparel items for State employees who are furnished apparel by the State. Also, include graduation stoles. | ||
74120 | Office Supplies | Include expenditures for binders, clips, file folders, ribbons (all types), small batteries, tape (all types), writing utensils, and similar office items. Also include small, non-computer equipment, such as calculators, adding machines, credit card processors and printers, etc. | ||
74125 | Books/General Office Use | Include expenditures for books, periodicals and other printed works that are not used for educational or research purposes. | ||
74130 | Stationery/Forms | Include expenditures for carbon paper, employment application forms, ledger sheets, letter sheets, mailing envelopes, other informational and record forms, other paper, and similar stationery items. | ||
74140 | Moving Boxes & Supplies | Include expenditures for cardboard boxes and other moving supplies used in office moves. | ||
74210 | Coal | Include expenditures for coal or coke consumed in transportation, heating, and/or power generating plants. Include the cost of transporting the coal. | ||
74220 | Natural Gas | Include expenditures for natural gas consumed for cooking, heating, power generating plants, and laboratories. | ||
74221 | Propane Gas | Include expenditures for manufactured gas consumed for cooking, heating, power generating plants, and laboratories. | ||
74230 | Gas-Vehicle/Equipment | Include expenditures for diesel fuel, gasoline, or similar fuel consumed in the engines and motors of motor vehicles or other equipment. | ||
74231 | Propane - Equipment | Include expenditures for propane fuel or similar fuel consumed in the engines and motors of University equipment. | ||
74233 | Recharge MP Vehicle Fuel | FOR USE BY MOTOR POOL ONLY TO RECHARGE DEPARTMENTS. Account code is used for the recharge of the cost of fuel consumed while using a motor pool vehicle to the benefiting department or fund. | ||
74234 | Recovery MP Vehicle Fuel | FOR RECOVERY PURPOSES ONLY. Offset to account 74233. Account code is used to record the recovery of fuel consumed by motor pool vehicles that has been incurred by the university (471901, Motor Pool Vehicles), offset by recharges to the benefiting department or fund. | ||
74240 | Fuel Oil | Include expenditures for fuel oil, oil, and oil derivatives consumed in heating, and/or power generating plants. Include the cost of transporting the oil. | ||
74250 | Diesel Fuel | Include expenditures for diesel fuel consumed by generators or other equipment. Charge diesel fuel consumed by vehicles to 74230. | ||
74320 | Vehicle License Tags | Include expenditures for decals and motor vehicle license tags. | ||
74340 | Merchandise-Resale | Include expenditures for materials, supplies, and equipment purchased for resale in substantially the same form as purchased. | ||
74341 | Merchandise-Resale (Credit) | FOR RECOVERY PURPOSES ONLY. Offset to account 74340. Used to reduce merchandise purchased for resale charges recorded in Patriot Computer and recharge these costs to the benefiting department. | ||
74410 | Lab Supplies | Include expenditures for animals used in research, blood or blood components used in analysis, chemicals, gases, reagents, specimen slides, test tubes, and similar laboratory supplies. | ||
74420 | Medical Supplies | Include expenditures for bandages, biologics, braces, chemicals, contraceptive devices, crutches, eyeglasses, hearing aids, prosthesis, surgical blades, and similar medical and dental supplies. | ||
74421 | Pharmaceutical Supplies | Include expenditures made by Student Health Services for prescription packaging supplies, dispensing and compounding supplies, and other similar pharmaceutical supplies. | ||
74422 | Vaccine Supplies | Include expenditures made by Student Health Services for the purchase of vaccines. | ||
74430 | Recharge BRL PPE | FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge of personal protective equipment (PPE) costs incurred by the university to the benefiting department or fund. | ||
74440 | Recharge BRL Lab Fee | FOR RECHARGE PURPOSES ONLY. Account code is used for the recharge of lab materials and supplies expenses incurred by the university to the benefiting department or fund. | ||
74510 | Building Repair and Maintenance Materials | Include expenditures for bricks, cement, concrete, lumber, mortar, pitch, plasterboard, tar, and similar materials not included in the cost of work performed under contract in the repair and maintenance of structures. | ||
74511 | Paint | Include expenditures for paint and primer used in the course of custodial maintenance. | ||
74512 | Paint Supplies | Include expenditures for brushes, roller covers, roller trays, drop cloths, stirrers, painter’s tape and other paint supplies used in the course of custodial maintenance. | ||
74513 | Lock and Lock Supplies | Include expenditures for replacement locks, locksmith tools, keys, lockpins, lockpicks, lock lubricant and other lock supplies. | ||
74520 | Industrial Chemicals | Include expenditures for water purification and treatment, drain cleaner and other industrial chemicals used for custodial repair and maintenance purposes. | ||
74521 | Custodial Materials | Include expenditures for brushes, brooms, chemicals for air conditioning, cleaning preparations, disinfectants, pesticides, toilet tissue, waxes, and similar custodial repair and maintenance materials used in research, academic, recreational and administrative buildings. Use 74641 for custodial materials for residential buildings. | ||
74522 | Rented Custodial Supplies | Include expenditures for the rental of brushes, brooms, chemicals for air conditioning, cleaning preparations, disinfectants, electric bulbs, fluorescent tubes, pesticides, toilet tissue, waxes, water purification and treatment and similar custodial repair and maintenance materials. | ||
74523 | Signage Materials and Supplies | Include expenditures for materials and supplies used to repair and maintain interior and exterior building signs. | ||
74524 | Belts – Industrial, Timing, Other | Include expenditures for industrial, timing and other belts used in equipment other than vehicles. Belts used in vehicles are chargeable to 74550. | ||
74525 | Ceiling Tiles | Include expenditures for replacement ceiling tiles used to repair damaged tiles in University buildings. | ||
74526 | Mini-blinds/Shades | Include expenditures for new or replacement mini-blinds or decorative shades used to repair damaged mini-blinds or shades in University buildings. | ||
74527 | Lamps/Ballasts | Include expenditures for lamps, electrical bulbs and ballasts, fluorescent tubes and other lighting types used in University buildings. | ||
74530 | Elect Rep &Maint Materials | Include expenditures for circuit breakers, circuits, electrical tape, fuses, plugs, tubes, wiring, and similar electrical repair and maintenance materials not included in the cost of the work performed under contract. | ||
74540 | Mech Rep & Maint Materials | Include expenditures for bolts, cable, gears, nuts, pipe screws, solder, and similar mechanical repair and maintenance materials not included in the cost of work performed under contract. | ||
74542 | Equipment Repair & Maintenance Supplies | Include expenditures for materials used to repair or maintain equipment. Materials include bolts, cable, gears, nuts, pipe screws, solder, and similar items. Exclude expenditures chargeable to 74540, Mechanical Repair and Maintenance Materials. | ||
74543 | Irrigation Repair and Maintenance Supplies | Include expenditures for tubing, hoses, sprinklers and similar irrigation supplies used to repair or maintain the University’s irrigation systems | ||
74544 | Aquatic Chemicals | Include expenditures for chemicals, such as sanitizers, pH control agents, chlorine/oxidizers and other aquatic chemicals, used to control the growth of algae and bacteria in swimming pool water. | ||
74545 | HVAC Filters | Include expenditures for furnace, air conditioning and HVAC filters. | ||
74550 | Vehicle Repair & Maintenance Materials | Include expenditures for automatic transmission fluid, batteries, brake fluid, grease, hoses, hub cap, points and plugs, and similar vehicle repair and maintenance materials not included in the cost of work performed under contract. Do not include expenditures for batteries, oil, oil filters, tires, wiper blades, and hydraulic oil chargeable to other account codes. | ||
74551 | Batteries | Include expenditures for batteries used in the engines of motor vehicles or other equipment | ||
74552 | Oil | Include expenditures for engine oil used in the engines or motor vehicles or other equipment | ||
74553 | Oil Filters | Include expenditures for oil filters used in the engines of motor vehicles or other equipment | ||
74554 | Tires | Include expenditures for tires purchased for use on motor vehicles or other equipment. | ||
74555 | Wiper Blades | Include expenditures for wiper blades purchased for use on motor vehicles or other equipment | ||
74556 | Oil, Hydraulic | Include expenditures for hydraulic oil used in the engines of hydraulic equipment, such as power steering systems, transmissions, and brakes. | ||
74557 | Parts & Supplies, Inclement Weather | Include expenditures for automatic transmission fluid, batteries, brake fluid, engine oil, grease, hoses, hub cap, points and plugs, tires, and similar vehicle repair and maintenance materials used to repair vehicles after inclement weather. | ||
74620 | Food & Beverage Items | Include expenses for items of food and drink. | ||
74630 | Food Service Supplies | Include expenses for cutlery, dishes, glasses, paper cups, paper dishes, paper napkins, table cloths, tableware, and similar food service supplies used in preparing, cooking, and serving food. | ||
74640 | Laundry & Linen Supplies | Include expenses for bedspreads, blankets, diapers, pillow, pillowcases, pillow covers, towels, washcloths, and similar linen supplies. Also include expenses for bluing, cleansing agents, deodorants, disinfectants, small brushes, starch, and similar laundry supply items. | ||
74641 | Cleaning Supplies | Include expenditures for brushes, brooms, cleaning preparations, disinfectants, pesticides, toilet tissue, waxes, and similar cleaning supplies used in residential buildings. Use 74521 for custodial materials for research, academic, recreational and administrative buildings. | ||
74710 | Grounds Maint Materials | Include expenses for animal foods, bulbs, fertilizers, insecticides, seeds, and similar grounds maintenance supply materials. | ||
74720 | Architectural & Engineer Supplies | Include expenses for blue print paper, drafting paper and vellum, inks, transfer letters, and similar supplies. | ||
74730 | Computer Operating Supplies | Include expenses for continuous form paper, punch cards, paper tape, charts, and forms used in developing programs, and other computer operating supplies. | ||
74740 | Books/Education & Research Use | Include expenditures for books, periodicals and other printed works that are used for educational or research purposes by students, professors or other employees of the University. | ||
74741 | Education/Research Supplies | Include expenses for blank audiotapes, blank phonograph records, blank videotapes, chalk, erasers, and similar supplies used for educational and research purposes. | ||
74742 | Certification Supplies | Include expenses for materials or supplies used in certification courses, such as lifeguard, CPR, First Aid or AED | ||
74760 | Law Enforcement Supplies | Include expenses for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar law enforcement supplies | ||
74770 | Photo Supplies | Include expenses for chemicals, film, flash bulbs, light bulbs, and similar photographic supplies | ||
74771 | Radio Broadcast Supplies | : Include expenditures for the purchase of recurring supplies used to support radio broadcasting performances. For non-capitalizable equipment used to support radio broadcasting performances, use account 74879. | ||
74772 | TV Broadcast Supplies | Include expenditures for the purchase of recurring supplies used to support TV broadcasting performances. For non-capitalizable equipment used to support TV broadcasting performances, use account 74880. | ||
74773 | Webstream Production Supplies | Include expenditures for the purchase of recurring supplies used to support webstreaming production (for example, video sports coverage on the GMU website). For non-capitalizable equipment used to support webstreaming production, use account 74881. | ||
74774 | Special Event Supplies | Includes expenditures for the purchase of office or other supplies used for a special event. | ||
74780 | Recreational Supplies | Include expenditures for balls, bases, bats, nets, racquets, and similar indoor and outdoor recreational supplies | ||
74781 | Athletic Clothing | Include expenditures for uniforms, practice shirts, clothing accessories and other types of athletic clothing | ||
74782 | Student Event Supplies | Includes expenditures for the purchase of office or other supplies used for a student event. | ||
74784 | Participant Supplies Excl from F&A | Include expenditures for supplies (examples include binders, folders, or other educational supplies) paid to/by a participant, as defined as a non-GMU employee who is a recipient of a service or training session associated with a workshop, conference, seminar, symposium or other information sharing activity funded by a University sponsored award. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed. | ||
74870 | Furniture less than $5,000 | Include expenses for office appurtenances (blinds, plants, decorations), “desk top” office equipment (scissors, staplers, file boxes, desk organizers), office equipment (calculators, typewriters, etc.) and office furniture (bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, etc.) costing less than $5,000 individually. | ||
74871 | Laboratory Equipment Less Than $5,000 | Include expenses for blood gas analyzers, Bunsen burners, centrifuges, freezing point depression instruments, gas chromatograph, incubators, microscopes, spectrophotometer, and similar equipment costing less than $5,000 individually. Also, include refrigerators, storage cabinets and other similar items purchased for use in a laboratory. | ||
74872 | Tools and Equipment Less Than $5,000 | Include expenditures for power and non-power repair and maintenance equipment (files, hammers, drills, saws, screwdrivers, wrenches, etc.) and other similar tools and equipment costing less than $5,000 individually. Also, hand trucks, lighting trusses, and crowd control equipment | ||
74873 | Mechanical Equipment less than $5,000 | Include expenditures for heaters, fan coils, heat pumps, air conditioners, portable generators and other similar mechanical equipment costing less than $5,000 individually. | ||
74874 | Computer System and Components Less Than $5,000 | Include expenses for the purchase of desktop computers, laptops, printers, kiosks, print copiers, scanners, add-on peripherals and other similar computer system or component purchases costing less than $5,000 individually. Also, computer software and development tool purchases costing less than $5,000 individually. | ||
74875 | Library, Educational and Teaching Equipment Less Than $5,000 | Include expenditures for study room seating, whiteboards, classroom furniture, and similar equipment costing less than $5,000 individually. Also, include furniture or equipment purchased for use in libraries or classrooms. | ||
74876 | Law Enforcement Equipment Less Than $5,000 | Include expenses for clubs, firearms, helmets, shields, surveillance apparatus, and similar law enforcement equipment costing less than $5,000 individually. | ||
74877 | Photographic Equipment Less Than $5,000 | Include expenses for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment costing less than $5,000 individually | ||
74878 | Recreation Equipment Less Than $5,000 | Include expenses for gymnasium, park, playground, recreational center, similar apparatus and equipment costing less than $5,000 individually. Examples include pool vacuum, weight machines, pool timing system. | ||
74879 | Radio Broadcast Equipment Less Than $5,000 | Include expenditures for the purchase of equipment costing less than $5,000 individually used to support radio broadcasting performances. | ||
74880 | TV Broadcast Equipment Less Than $5,000 | Include expenditures for the purchase of equipment costing less than $5,000 individually used to support TV broadcasting performances. | ||
74881 | Webstreaming Equipment Less Than $5,000 | Include expenditures for the purchase of equipment costing less than $5,000 individually used to support webstreaming production (for example, video sports coverage on the GMU website). | ||
74882 | Medical Equipment Less Than $5,000 | Include expenditures for defibrillators, diagnostic apparatus, examining room furniture, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical equipment costing less than $5,000 individually. | ||
74883 | Electronic Equipment Less Than $5,000 | Include expenses for intercommunication systems, radar, radios, televisions, and similar electronic equipment costing less than $5,000 individually. | ||
74884 | Other Equipment Less Than $5,000 | Include expenses for all other equipment costing less than $5,000 individually that is not reportable to 74870 - 74883 and 74885 equipment account codes. | ||
74885 | Vehicle Equipment – Add on less than $5000 | Include expenses for equipment added on to vehicles costing less than $5,000. Examples include ladder racks, tool boxes, snow plows, and storage bins. | ||
74970 | Late Payment - Supplies | INTERNAL USE ONLY. Include expenditures for charges assessed by vendors for the late payment of invoices for supplies and materials pursuant to the Prompt Payment Act. | ||
74990 | Recovery Facilities Materials | FOR RECOVERY PURPOSES ONLY. Used to recover facilities supplies and materials costs related to fulfilling work order requests. Charges recorded in Facilities Management, offset by recharges to the benefiting department. | ||
74998 | Sponsored Cost Overruns Supplies | Include the portion of an overage charged on a sponsored fund/grant that relates to the cost of supplies incurred on the grant. OFFICE OF SPONSORED PROGRAMS (OSP) USE ONLY. | ||
74999 | Recovery - Supplies | FOR RECOVERY PURPOSES ONLY. Recovery of the cost of supplies and materials incurred by a department, including Equipment Trust Fund (ETF) purchases. Use this code when the recovery falls during the same fiscal year as the purchase. | ||
75120 | Insurance Motor Vehicle | Include expenses to cover the liability caused by the automobile, the physical damage to the automobile, injury to the driver and passengers, and uninsured motorists. | ||
75130 | Insurance Flood | Include expenses for mandatory flood insurance coverage for State agencies having properties located in designated flood hazard areas. | ||
75150 | Insurance Marine | Include expenses for insurance coverage on bridges, seagoing vessels, and tunnels. | ||
75160 | Insurance Property | Include expenses for property insurance coverage on equipment and structures due to direct loss by fire, lightning, and natural perils. | ||
75170 | Insurance Boiler/Machinery | Include expenses for insurance coverage of energy equipment | ||
75511 | Insurance General Liability | Include expenses for insurance coverage against the risk of claims for payment of damages imposed by law. | ||
75512 | International Student Insurance Premium | Include expenditures for health insurance programs paid on behalf of international students. | ||
75530 | Medical Malpractice | Include expenses for insurance against medical malpractice. | ||
75540 | Surety Bonds | Include expenses of surety bond coverage for all State employees to guarantee the performance of their lawful obligations. | ||
75550 | Insurance Workman’s Compensation | Include expenses for workman’s compensation coverage on all State employees. | ||
75210 | Lease Payment Computer Peripherals | Include expenses for capital lease agreements for computer peripheral equipment, such as keyboards, printers, monitors, flash drives. | ||
75215 | Lease Payments PCs and Laptops | Include expenses for capital lease agreements for PCs and laptops | ||
75220 | Lease Payment Other Computer Equipment | Include expenses for capital lease agreements for other computer equipment not chargeable to 75210 or 75215. | ||
75230 | Lease Payment Computer Software | Include expenses for capital lease agreements for application software, utility programs, and operating system software | ||
75240 | Lease Payment Other Equipment | Include expenses for the payments of capital lease agreements for non-computer related equipment. | ||
75250 | Lease Payment Structures | Include expenses for capital lease agreements for buildings/structures or part of a structure. | ||
75310 | Rental Computer Peripherals | Includes expenses for the operating leases of computer peripheral equipment, such as keyboards, printers, monitors, flash drives. | ||
75315 | Rental PCs and Laptops | Includes expenses for the operating leases of PCs and laptops. Charge seat management services to 73695. | ||
75320 | Rental Other Computer Equipment | Includes expenses for the operating leases of computer equipment not chargeable to 75310 or 75315. | ||
75330 | Rental Computer Software | Includes expenses for the operating leases of computer application software, utility programs, and operating system software. | ||
75340 | Rental Other Equipment | Includes expenses of a lessee for the operating leases of non-computer equipment or software. | ||
75341 | Pager Rentals | Include expenses for the rental of pager equipment. | ||
75350 | Rental-Structure | Includes expenses of a tenant for the use of a structure or part of a structure. Use of the structure is for a longer period and there is a lease or rental agreement | ||
75355 | Short Term Facility Rental | Includes payments from purchase requisitions for the use of facilities used for an event other than a conference. Use of the space is for a short time period that does not require a lease extending one year or more. | ||
75360 | Rental - Land | Includes expenditures for the use of land | ||
75365 | Rent – GMU space | INTERNAL USE ONLY Used to recharge space use when one university department uses another university department’s space, and that space is available to other internal/external users. | ||
75370 | Facility Usage Fees (excl from F&A) | Include expenditures for usage of a facility that is to be excluded from F&A rate recovery. Typically, use of this account code will be by Office of Sponsored Programs (OSP). | ||
75375 | Conference Space Rental | Includes payments from purchase requisitions for the use of facilities used specifically for Mason-hosted conferences. Use of the space is for a short time period that does not require a lease extending one year or more. | ||
75411 | Allocated Electricity – Campus Sub-meters | INTERNAL USE ONLY. Account code is used to allocate the cost of electricity to/from Fairfax and Prince William Utilities orgs to Auxiliary Enterprises. | ||
75413 | Recharge Facilities Repairs and Maintenance | FOR RECHARGE PURPOSES ONLY. Account code is used to charge a university department for repairs and maintenance services provided by Facilities under a Maintenance Work Order Request. | ||
75415 | Allocated Institutional Support | INTERNAL USE ONLY. Account code is used to charge Auxiliary Enterprises for its portion of expenses related to Institutional Support. | ||
75416 | Allocated Physical Plant | INTERNAL USE ONLY. Account code is used to charge Auxiliary Enterprises for its portion of expenses related to Physical Plant | ||
75418 | Allocated Chilled Water/Hot Water | INTERNAL USE ONLY. Account code is used to charge the cost of chilled/hot water to specific campus buildings based on usage tracked by the building’s water meter. | ||
75420 | Electricity | Include expenses for electricity. | ||
75425 | Academic Computing Allocation | INTERNAL USE BY FISCAL SERVICES ONLY. Account code is used to allocate the costs of academic computing to Instruction, Library Support, and Student Services from Other Academic Support. | ||
75426 | Admin Computing Allocation | INTERNAL USE BY FISCAL SERVICES ONLY. Account code is used to allocate the costs of administrative computing to Instruction, Library Support, Student Services, Other Academic Support, and O&M from Institutional Support. | ||
75430 | Trash Removal | Include expenses for services to haul garbage, trash, and other refuse. | ||
75431 | Recycling Service Charges | Include expenditures for services to collect and haul away recyclable materials. | ||
75432 | Energy Improvements | Include expenditures for upgrades made to lighting systems, electrical systems, boiler equipment and other equipment and systems for the sole interest of saving energy. | ||
75433 | Energy Performance Verification | Include expenditures for services provided to demonstrate buildings and/or equipment energy performance has improved due to energy improvements undertaken. Example includes Building Automation Service Agreement with Siemens | ||
75440 | Water and Sewage | Include payments made for water and sewer services | ||
75499 | Energy Savings Contract Recovery | INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include the recharge and recovery for the debt service on the loan secured for energy performance improvements. | ||
75599 | Electricity Recoveries | Account is used to record payments from the phone companies for utilities for the cell towers and payments for the Demand Response program, an electrical load shedding program where the electric power the University does not use is sold at a higher rate to another customer on the electric grid. | ||
75610 | Installment Purchase - Computer Peripherals | Include expenses for installment purchases of computer peripheral equipment, such as keyboards, printers, monitors, flash drives, made through the Commonwealth installment purchase program. | ||
75615 | Installment Purchase - PC and Laptops | Include expenses for installment purchases of PCs and laptops made through the Commonwealth installment purchase program. | ||
75620 | Installment Purchase – Computer Hardware | Include expenses for installment purchases of computer hardware made through the Commonwealth installment purchase program | ||
75630 | Installment Purchase - Computer Software: Include expenses for the installment purchases of computer application software, utility programs, and operation system software made through the Commonwealth installment purchase program. | Include expenses for the installment purchases of computer application software, utility programs, and operation system software made through the Commonwealth installment purchase program. | ||
75640 | Installment Purchase - Equipment | Include expenses of an installment purchase for other equipment not chargeable to accounts 75610 – 75630 made through the Commonwealth installment purchase program | ||
75960 | State eVA Fees | Include expense for eVA usages fees charged by the Department of General Services | ||
75970 | Late Payment Continuous Charges: | Include expenses for charges assessed by vendors for the late payment of invoices for continuous charges pursuant to the Prompt Payment Act. | ||
75980 | State Emissions Fee | Include expenditures for permit renewal fees charged by a State Agency. Example includes DEQ Environmental Impact fee. | ||
75996 | AE Recovery Continuous Charges | FOR RECOVERY PURPOSES ONLY. Include only the required recovery of indirect costs of continuous charges from Auxiliary Enterprise service areas. | ||
75999 | Recovery Continuous Charges | FOR RECOVERY PURPOSES ONLY. Recovery of the cost of continuous charges incurred by a department. Use this code when the recovery falls during the same fiscal year as when the charge was incurred | ||
76210 | Treatises and Monographs | One-time purchases of library materials in all formats. Includes new print and electronic monographs (monographs refer to non-serial publications complete in one volume (book) or a finite number of volumes written on a single subject; electronic backfiles or archives for which a one-time fee is paid for perpetual access; media, such as DVDs, CDs, and streaming content. | ||
76212 | Library Standing Orders | Purchases of library materials in all formats that must be paid on an on-going basis. Includes new and renewed print and electronic serial subscriptions. (Serials refer to publications issued in successive parts, usually at regular intervals, and as a rule, intended to be continued indefinitely. Serials include periodicals, newspapers, annual reports/yearbooks, proceedings, transactions of societies, standing orders for book series, annual fees for library databases, etc.) | ||
76213 | Library Serials/Microform | Purchases by the School of Law Library of library materials in microform format. | ||
76216 | Law Library Serial Continuations | Purchases by the School of Law Library of serials (not in electronic format). Serials refer to publications issued in successive parts, usually at regular intervals, and as a rule, intended to be continued indefinitely. Serials include periodicals; newspapers; annual reports/yearbooks; proceedings; transactions of societies; and standing orders for book series, etc. | ||
76218 | Library Audio-Visual | Purchases by the School of Law Library of audio-visual materials. For example, CDs and DVDs. | ||
76219 | Library Electronic Resources | Purchases by the School of Law Library of library materials of any type (monograph, serials, etc.) in electronic format. For example, on-line database subscription | ||
76220 | Library, Educational, and Teaching Equipment $5,000 or Greater | Include expenditures for auditorium and study room seating, whiteboards, classroom furniture, and similar equipment costing $5,000 or greater individually. Also, include furniture or equipment to be used in libraries or classrooms. | ||
76240 | Library Reference Equipment $5,000 or Greater | Include expenditures for books not used in libraries of institutions of higher education, card catalogs, carrels, library desks, microfilm readers, and similar reference equipment costing $5,000 or greater individually. | ||
76330 | Voice/Data Transmission Equipment $5,000 or Greater | Include expenses for facsimile-transmitters, switchboards, telephones, wireless access, and similar equipment costing $5,000 or greater individually. Also, conferencing bridge equipment. | ||
76380 | Voice/Data Trans Imprv | |||
76540 | Motor Vehicles $5,000 or Greater | Include expenses for non-electric automobiles, buses, forklifts, mopeds, motorcycles, trucks, and similar equipment. Exclude golf carts chargeable to 76541. Motor vehicles purchased under a lease should be charged to 75240. | ||
76541 | Golf Carts $5,000 or Greater | Include expenses for golf carts costing $5,000 or greater individually. | ||
76542 | Vehicles – Electric $5,000 or Greater | Include expenses for electric cars and other vehicles costing $5,000 or greater individually | ||
76550 | Power Machinery and Tools $5,000 or Greater | Include expenses for drills, sanders, saws, routers, and similar power repair and maintenance equipment costing $5,000 or greater individually. | ||
76551 | Lawn Maintenance Equipment $5,000 or Greater | Include expenses for lawn mowers, grass cutters, power hedge clippers, lawn sprayers/dusters and similar equipment costing $5,000 or greater individually. | ||
76560 | Watercraft and Related Equipment $5,000 or Greater | Include expenses for amphibious craft, boats, diving bells, rafts, ships, and similar watercraft equipment costing $5,000 or greater individually. | ||
76610 | Carpet, Drapes and Accessories $5,000 or Greater | Include expenses for blinds, carpets, draperies, plants, rugs, shades, wall decorations, and similar office appurtenances costing $5,000 or greater individually. | ||
76620 | Office Furniture $5,000 or Greater | Include expenses for bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, and similar office furniture costing $5,000 or greater individually. | ||
76640 | Office Equipment $5,000 or Greater | Include expenses for photocopying machines, audio/visual equipment, and similar equipment costing $5,000 or greater individually. | ||
76710 | Household Equipment $5,000 or Greater | Include expenses for beds, bureaus, chairs, dressers, heaters, mattresses, refrigerators, stoves, tables, portable fire extinguishers, vacuums, washers and similar equipment costing $5,000 or greater. Also, include equipment to be located at residential facilities (for example, a piano for a residence hall). | ||
76720 | Law Enforcement Equipment $5,000 or Greater | Include expenses for clubs, firearms, helmets, shields, surveillance apparatus, and similar law enforcement use equipment costing $5,000 or greater individually. | ||
76740 | Non-Power Repair and Maintenance Equipment $5,000 or Greater | Include expenses for files, hammers, manual drills, saws, screwdrivers, wrenches, and similar non-power repair and maintenance costing $5,000 or greater individually. Also, snow plow equipment. | ||
76750 | Recreational Equipment $5,000 or Greater | Include expenses for gymnasium, park, playground, recreational center, similar apparatus and equipment costing $5,000 or greater individually. Examples include gym lockers, soccer goal set. | ||
76820 | Fixtures $5,000 or Greater | Include expenses for electrical, heating, lighting, plumbing, and similar fixtures normally affixed to walls, floors, and ceilings costing $5,000 or greater individually. Fixtures are attached to real property (land and buildings) in a manner that it becomes a part of that property and would be sold as part of the property. If the life of the article (such as a water pump or heater) is assumed to be less than the life of the building, it is classified as an equipment and not a fixture. Examples include awnings, built-in bookcases. | ||
76821 | Building Improvements $5,000 or Greater | Include expenditures for restorations of and additions or modifications to existing fixtures, built-in equipment and mechanical units that are part of a building, which expands the capability or capacity or improves performance and cost $5,000 or greater individually. Examples include wi-fi system, replacement flooring. | ||
76830 | Mechanical Equipment $5,000 or greater | Include expenses for air conditioners, boilers, elevators, generators, and similar mechanical equipment normally included in a structure at time of construction. | ||
76870 | PC System and Components $5,000 or Greater | Include expenses for the purchase of desktop computers, laptops and notebooks costing $5,000 or greater individually. Also, include handheld computer devices to include wireless. | ||
76871 | Third-Party Equipment $5,000 or Greater | Used solely for controlled equipment costing $5,000 or greater individually that the university purchases for other entities as a convenience, facilitator, etc. This is equipment that the university will not take title to, but will be in possession of and will be responsible for. Typically, account code is used for sponsored programs. | ||
76872 | Pass-Through Equipment $5,000 or Greater | Used solely for uncontrolled accommodation equipment costing $5,000 or greater individually that the university purchases for other entities as a convenience, facilitator, etc. This is equipment that the university will never take title to, possess nor control. Typically, account code is used for sponsored programs. | ||
76873 | Other Computer Equipment $5,000 or Greater | Includes all other equipment that cannot be reported to 76870. Examples include printers, kiosks, print copiers, scanners, add-on peripherals for desktops or laptops, network interface cards, devices for reading bar codes, and devices for providing local and wide area connectivity (e.g., modems, codecs). Also, computer software and development tool purchases | ||
76874 | Network Servers $5,000 or Greater | Includes computers designated by the manufacturer as servers, enterprise servers, server blade frames and components, network storage devices and systems, RAID devices, jukeboxes, etc. In general, a server accepts requests from network clients and performs single or multiple functions including file storage and retrieval, print message controls, application execution, email and communications. Purchases must cost $5,000 or greater individually | ||
76875 | Network Components $5,000 or Greater | Includes assets used in the local area network not reported in 76874, such as routers, switches, hubs, bridges, etc. This also includes cabling system components when not part of a state-owned building renovation or construction project. Purchases must cost $5,000 or greater individually | ||
76876 | Webstreaming Equipment $5,000 or Greater | Include expenditures for the purchase of equipment costing more than $5,000 individually used to support webstreaming production (for example, video sports coverage on the GMU website). Also, podcasting equipment. | ||
76877 | Medical and Laboratory Equipment $5,000 or Greater | Include expenses for blood gas analyzers, Bunsen burners, centrifuges, freezing point depression instruments, gas chromatograph, incubators, microscopes, spectrophotometer, and similar equipment costing more than $5,000 individually. Also, include expenditures for anesthesia equipment, diagnostic apparatus, examining room furniture, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical equipment costing more than $5,000 individually. | ||
76878 | Electronic Equipment $5,000 or Greater | Include expenses for intercommunication systems, radar, radios, televisions, and similar electronic equipment costing more than $5,000 individually. Additional examples include audio-visual equipment and digital book scanner purchases. Computer systems and components and network servers and components should be charged to 76870 or 76873 – 76875 | ||
76879 | Photographic Equipment $5,000 or Greater | Include expenses for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment costing more than $5,000 individually | ||
76880 | Outdoor Facilities Equipment $5,000 or Greater | Include expenses for outdoor shelters, such as bike, bus waiting, and portable sideline shelters, outdoor field lights, and other similar non-recreational outdoor facilities equipment costing more than $5,000 individually. For recreational outdoor facilities equipment, use 76750. For lawn maintenance equipment, use 76551. | ||
76881 | Vehicle Equipment $5000 or Greater | Include expenses for equipment added on to vehicles costing more than $5,000. Example includes snow plows. | ||
76999 | Intra-Agency Recoveries for Equipment | FOR RECOVERY PURPOSES ONLY. Recovery of the cost of equipment incurred by a department, including Equipment Trust Fund (ETF) purchases. Use this code when the recovery falls during the same fiscal year as the purchase. | ||
78110 | Individual Claim | Include expenditures for compensation to individuals for information on criminal activities and for personal injuries, property damages, and similar claims and settlements. | ||
78130 | Honoraria | Include expenditures for an honorarium, which is a one time payment that is a token of appreciation paid to an individual , who is not a Mason employee or student, for a special and non-recurring activity or event for which no payment is required. Honoraria are typically paid to persons of distinguished scholarly or professional standing with the intent of showing appreciation for participation in University education, research or public service activities, There is no contract; the fee is not set or negotiated by the recipient, and the honorarium may not be paid to a third party (Guest Speaker Fees with a formal contract should be charged to 73215, Speaker Fees). An honorarium may include consideration for travel expenses that are not reimbursed with a Travel Reimbursement voucher. An Honorarium Payment Request form on the Fiscal Services website must be completed. | ||
78131 | Awards & Prizes | Include expenditures for awards and prizes, which are typically gifts of cash (including gift cards/certificates) or other tangible personal property given to GMU faculty, staff, or students in recognition of outstanding achievement in teaching, research, academic performance, other performance-related activities, or for winnings in competitions, drawings, or student events. | ||
78150 | Unemployment Compensation Reimbursement | DO NOT USE. | ||
78160 | Workman's Compensation Awards | DO NOT USE. | ||
78170 | Lind of Duty Act Premiums | Include expenditures for premiums paid to VRS on behalf of state employees covered under the Virginia Line of Duty Act. | ||
78180 | NVRPA | DO NOT USE. | ||
78182 | Sales Tax Reimbursement | DO NOT USE. | ||
78230 | Perkins Default Payments | DO NOT USE | ||
78231 | Federal Taxes | Include transfer payments to the federal government. Examples include federal telecom taxes and quarterly excise taxes. | ||
78499 | Recovery-Transfer Payments | Recovery of the cost of transfer payments incurred by programs or service areas within the same agency. | ||
78501 | Scholarship Clearing | INTERNAL USE BY CENTRAL OFFICES ONLY. Account is used as a default account for the charge on a student account for subsidized graduate health insurance and related exemption. | ||
78510 | Masters Tuition and Fee Award | Include expenses charged to a sponsored research or department org/fund for qualified (non-taxable) awards provided to students pursuing a master’s degree. An award is considered qualified when the scholarship or fellowship is to be used solely for enrollment, fees or required course-related fees, such as books and supplies. The Departmental Tuition Grant Authorization Form must be completed. | ||
78515 | Doctors Tuition and Fee Award | Include expenses charged to a sponsored research or department org/fund for qualified (non-taxable) awards provided to doctoral students. An award is considered qualified when the scholarship or fellowship is to be used solely for enrollment, fees or required course-related fees, such as books and supplies. The Departmental Tuition Grant Authorization Form must be completed. | ||
78520 | Graduate Scholarship/Fellowship | Include expenses for non-qualified (taxable) awards provided to graduate students to aid the students in pursuit of their studies or research. An award is considered non-qualified when the scholarship or fellowship is to be used for any costs other than enrollment, fees or required course-related fees, such as books and supplies. These costs include travel, room and board, and equipment or supplies not required for courses. The Request for Scholarship or Fellowship Payment form must be used. | ||
78522 | Externally Funded Fellowship | Include payments to graduate student recipients of externally funded fellowships. The Externally Funded Fellowship Payment Form must be used for this type of fellowship. | ||
78525 | Graduate Health Subsidy | Include expenses for premiums related to the University-subsidized health insurance for eligible graduate students. | ||
78552 | Early ID Scholarships | Include expenses for awards given to undergraduate students through the Early Identification program. | ||
78553 | Holmes Middle School Scholarships | Include expenses for awards given to undergraduate students through the Holmes Middle School program. | ||
78554 | University Scholarships | DO NOT USE FOR NEW AWARDS. | ||
78560 | Scholarship - Undergraduate Tuition and Fees | Include expenses for awards or scholarships provided to undergraduate students to be used for payment of tuition and fees. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship). | ||
78561 | Scholarship - Undergraduate Room | Include expenses for awards or scholarships provided to undergraduate students to be used for payment of room. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship). | ||
78562 | Scholarship - Undergraduate Board | Include expenses for awards or scholarships provided to undergraduate students to be used for payment of board. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship). | ||
78563 | Scholarship - Undergraduate Other | Include expenses for awards or scholarships provided to undergraduate students to be used for payment of other fees. Use when there is an internal or external need to track how a scholarship is used. Otherwise consider using an expenditure account code established for a specific scholarship program (78552, Early ID Scholarships; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom) or a nonspecific scholarship expenditure account code (78566, Undergraduate Academic Scholarship; 78568, Undergraduate Transfer Scholarship; or 78570, Undergraduate Scholarship). | ||
78566 | Undergraduate Academic Scholarship | Include expenses for awards/scholarships given for academic achievements to undergraduate students. For example, Washington Scholars program. Exclude scholarship expenses chargeable to specific scholarship programs (78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom). | ||
78568 | Undergraduate Transfer Scholarship | Include expenses for awards/scholarships given to undergraduate students that have transferred from another higher education institution. | ||
78569 | Mason Merit Scholarship | DO NOT USE FOR NEW AWARDS. | ||
78570 | Undergraduate Scholarship | Include expenses for awards/scholarships that are non-academic in nature given to undergraduate students. For example, Mason Idea and Vision Grant programs. Exclude scholarship expenses chargeable to specific scholarship programs (78552, Early ID; 78553, Holmes Middle School; 78571, Mason Excellence; 78572, Mason Distinction; 78573, Mason Recognition; or 78574, Mason Freedom). Departments awarding scholarships must complete the Request for Scholarship or Fellowship Payment form and notify Financial Aid. | ||
78571 | Mason Excellence Scholarship | Include expenses for scholarship awards given to students that are supported by the Mason Excellence Fund. | ||
78572 | Mason Distinction Scholarship | Include expenses for scholarship awards given to students that are supported by the Mason Distinction Fund. | ||
78573 | Mason Recognition Scholarship | Include expenses for scholarship awards given to students that are supported by the Mason Recognition Fund. | ||
78574 | Mason Freedom Scholarship | Include expenses for scholarship awards given to students that are supported by the Mason Freedom Fund. | ||
78581 | Tuition Waiver-Employee | Include expenditures for costs incurred for waiving tuition and related lab/course fees (in part or in whole) for employees in conformance with State law and regulations. The Employee Tuition Exemption Request form must be completed. | ||
78582 | Non-Employee Tuition Waiver | Include expenditures for costs incurred for waiving tuition and related lab/course fees (in part or in whole) for non-employees in conformance with State law and regulations. | ||
78583 | Participant Allowance Excluded from F&A | Includes expenses for stipends awarded to a participant specifically funded on a sponsored project. The Request for Participant Support Allowance Payment form on the Fiscal Services website must be completed. | ||
78598 | Sponsored Cost Overrun Scholarship/Fellowship | INTERNAL USE BY OFFICE OF SPONSORED PROGRAMS (OSP) ONLY. Include the portion of an overage charged on a sponsored fund/grant that relates to the cost of a scholarship/fellowship incurred on the grant. | ||
78710 | Revenue Bond Interest | DO NOT USE | ||
78720 | Revenue Bond Principal | DO NOT USE | ||
78730 | Interest - Drawdown Loan | INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for the payment of interest on drawdown loans made by the State Treasurer. For example, interest on bond anticipation loans. | ||
78740 | Bond Financing Costs | INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for all bond financing costs. | ||
78750 | Arbitrage Penalty | INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include payments for rebating arbitrage earnings on bond proceeds when spending exceptions are not met. | ||
78760 | Debt Service Principal | INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for the payment of non-bond debt principal. For example, energy contract debt service payments. | ||
78770 | Debt Service Interest | INTERNAL USE BY GENERAL ACCOUNTING ONLY. Include expenditures for the payment of debt interest. For example, interest payments on energy contract debt. | ||
78799 | Debt Service Recovery | FOR RECOVERY PURPOSES ONLY. Account code is used to record the recovery of costs associated with debt service payment | ||
79110 | Indirect Cost Recovery | Record recoveries of university indirect costs that are eligible for recovery from federal grants and contracts. | ||
79111 | OCPE Indirect Cost | Record recoveries of university indirect costs that are eligible for recovery from OCPE grants and contracts. | ||
79112 | Administrative Cost Recovery | DO NOT USE. | ||
79115 | Administrative Cost Allowance | Include the amount of authorized administrative expenses charged to the loan fund. Schools participating in the campus-based programs are entitled to an administrative cost allowance to help offset administrative costs, such as salaries, furniture, travel, supplies, and equipment. | ||
79150 | Higher Education Indirect Cost Recovery | DO NOT USE | ||
79160 | State Indirect Cost Recovery | DO NOT USE | ||
79501 | Expense Transfers | INTERNAL USE BY FISCAL SERVICES ONLY. Record expenses related to closing out inactive funds. | ||
79502 | Loan Fund Write off Less than $2 | Record the amount of principal, interest, penalty and late charges related to a student loan account that written off, only when the total write-off is less than $2.00. For use with a Loan Fund (4xxxx) only. | ||
79503 | Loan Fund Cancellations | Record the amount of principal and interest related to a student loan account that is cancelled due to death/disability, bankruptcy, specific service categories, or other reasons allowed by federal law. For use with a Loan Fund (4xxxx) only. | ||
79601 | Employee Death-in-Service Payments | Include payments for charitable donations in honor of a deceased employee. | ||
79602 | Gift Transfers to GMUF | Record the transfer of gifts received by the university to the George Mason University Foundation. For example, an employee or alumni bequest. |