Houser’s Accounting Codes 05-27-08
119000 - Recoveries
119900 - Intra-Agency Recoveries for Personal Services: Recovery of the cost of personal services incurred by programs or subprograms within the same agency or agencies under the auspices of a single board or commission within the same fiscal year. Do Not include recoveries from Auxiliary Enterprise subprograms and the JMU Foundation.
119940 - Intra-Agency Recoveries for Personal Services: Include recoveries of the cost of personal services from the JMU Foundation.
121100 - Express Services: Include expenses for premium services provided
for express or urgent deliveries of printed matter, goods, and commodities by
common or contract carrier or hired vehicles. Examples of services include
Overnight AM, Overnight PM, Next Day, Second Day, etc. (e-VA exclusion 14)
121110 -
Outbound Freight Services:
Include expenses for package delivery and freight services provided by common
or contract carriers or hired vehicles for the outbound movement of
commodities.
121200 - Media
Services: Include expenses
for services provided to advertise by magazine, newspaper, periodical, radio,
television, or other media. Exclude expenses chargeable to 124600. (e-VA exclusion 8)
121300 -Messenger Services: Include expenses for services provided to distribute messages and packages by private or state courier services. Services of this type tend to be restricted to a local or small geographical delivery zone.
121400 - Postal
Services: Include expenses for
services provided to distribute printed matter by the United States Postal
Service, e.g., stamps, stamped envelopes, postage meters, and permit fees.
Exclude expenses chargeable to 121100, 121110, 121300, 121410, 121420, and
121900.
121500 - Printing
Services: Include expenses for
services provided by state agencies and the private sector for designing,
printing, collating, and binding. (Also, photocopies, brochures, printed
letters). – Use this code for business cards
121520 - Copyright Costs: Include expenses for copyright costs related to reproduction of copyright material.
121700 -
Telecommunications Services (provided by Non-State vendor): Include expenses 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 the private
sector.
121800 -
Telecommunications Services (provided by another State agency): Include expenses 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 DIT.
121900 - Inbound
Freight Services: Include
expenses for packaged delivery and freight services provided by common or
contract carriers or hired vehicles 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.
122100 - Organization Memberships: Include expenses for memberships to professional
organizations. (Also, notary commissions). (e-VA exclusion 3)
122200 -
Publication Subscriptions:
Include expenses for subscriptions to professional or technical publications
used for professional development, not purchased for general library use. For
related expenses, see 222100 and 222400.
122400 - Employee
Training Courses, Workshops and Conferences: Include costs, such as registration fees and
materials for attending training courses, workshops, and conferences. Do not
include expenses for information technology training; see account code 122800.
(For other related costs see 122700) (e-VA exclusion 2)
122500 - Employee
Tuition Reimbursement: Include
reimbursement to state employees for courses taken and satisfactorily
completed.
122600 - Employee Training Consulting Services: Include all expenditures paid to bring professional training consultants to the agency for employee development, including expenses for course development, delivery, administration, or evaluation.
122700 - Employee
Training - Transportation, Lodging, Meals and Incidentals: Include costs for airfare, taxis, tolls, lodging,
meals and personal vehicle mileage reimbursement, associated with employee
training and development coded as 122400, 122500, or 122600. (e-VA exclusion 2)
122800 - Employee Information Technology (IT) Training Courses, Workshops, and Conferences: Includes expenditures such as registration fees and materials for attending training courses, workshops, and conferences on information technology. For related expenditures see 122700. (e-VA exclusion 2)
124600 - Public Informational and Public Relations Services: Include expenses for services provided by private sector advertising, promotional, public relations, and similar firms which prepare and disseminate information. Exclude expenses chargeable to 121200. (Also, royalties, game guarantees, music contracts, visiting artist).
124700 - Legal Services: Include expenses for court reporters, hearing examiners, miscellaneous court costs, recording fees, notary fees and services, and legal services other than attorney fees.
124900 - Recruitment Advertising: Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process.
125000 - Repair and Maintenance Services
Includes expenditures for custodial services; repair and maintenance of equipment, mechanical, vehicles, physical plant, and highways; extermination/vector control services; and reclamation services that are under contract.
125100 - Custodial Services: Include expenses for services provided to clean, maintain, and protect buildings, grounds, shelters, and towers.
125120 - Custodial Services, Internal: Include expenses for services provided by Facilities Management Operations staff to clean, maintain and protect buildings, grounds, shelters and towers.
125200 - Electrical Repair and Maintenance Services: Include expenses for services provided to repair and maintain electrical systems (including network cabling) in buildings, shelters, towers, and on grounds.
125300 - Equipment Repair and Maintenance Services: Include expenses for services provided to repair and maintain calculators, furniture, typewriters and other equipment. Include expenses for maintenance contracts. For related expenses, see 125600 and 125900.
125700 - Plant Repair and Maintenance Services: Include expenses for carpentry, minor masonry, painting, and other services provided to repair and maintain plant facilities. For related expenses, see 125200 and 125600.
125710 - Plant Repair and Maintenance Services, Internal: Include expenses for services provided by Facilities Management Operations staff for carpentry, minor masonry, painting and other services provided to repair and maintain plant facilities.
equipment, construction equipment, motor vehicle equipment, watercraft equipment, and other vehicular equipment. (Also, towing services.)
Includes expenditures for information technology (IT) related services such as systems design and development, hardware maintenance, software maintenance, packaged software acquisition and maintenance, and operations.
127400 - Computer Hardware Maintenance Services: Include expenses for services to repair and maintain computer and computer peripheral hardware.
127500 - Computer Software Maintenance Services: Include expenses for services provided to maintain computer software.
127900 - Computer Software Development Services: Include expenses for consulting services to custom develop software or modify or customize existing software for Commercial off the Shelf Software (COTS). See also 221800 for software purchases (and a definition of software) and 221900 for development tool purchases.
127940 - Computer Software Costs, Departmental: Include expenses for the purchase of package or tailor-made application software, systems software and utility programs for departmental computers. FOR USE BY INTEGRATED LEARNING RESOURCES ONLY.
128000 - Transportation Services
Includes expenditures for moving and relocation services, personal vehicle travel, public carrier travel, state vehicle travel, subsistence and lodging, and travel supplements and aid.
128100 - Moving
and Relocation Services: Include
expenses for services provided for relocating an employee's family and
household, incidental to a new place of employment. Use this code, also, for
the expenses of a newly employed person when appropriately approved or in
conjunction with the Uniform Relocation Act. Include expenses 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. For related
expenses, see
121100.
128200 - Travel,
Personal Vehicle: Include
expenses for transportation by personal vehicle. Exclude parking fees and
tolls. Travel costs associated with attending training courses should be
charged to 122700.
128210 - Travel,
Personal Vehicle - Recruiting:
Include expenses for transportation by personal vehicle for recruiting. Exclude
parking fees and tolls. Travel costs associated with attending training courses
should be charged to 122700.
128220 - Travel,
Personal Vehicle - Team: Include
expenses for transportation by personal vehicle for team travel. Exclude
parking fees and tolls. Travel costs associated with attending training courses
should be charged to 122700.
128300 - Travel,
Public Carriers: Include
expenses for individual travel by aircraft (state and private sector), airport
limousine, bus, leased vehicle, taxi, train, and watercraft. Include parking
fees and tolls. Travel costs associated with attending training courses should
be charged to 122700. (Also gasoline reimbursement for
rental cars).
128310 - Travel,
Public Carriers - Recruiting:
Include expenses for individual travel by aircraft (state and private sector),
airport limousine, bus, leased vehicle, taxi, train, and watercraft for
recruiting. Include parking fees and tolls. Travel costs associated with
attending training courses should be charged to 122700. (Also
gasoline reimbursement for rental cars).
128320 - Travel,
Public Carriers - Team: Include
expenses for individual travel by aircraft (state and private sector), airport
limousine, bus, leased vehicle, taxi, train, and watercraft for team travel.
Include parking fees and tolls. Travel costs associated with attending training
courses should be charged to 122700. (Also gasoline
reimbursement for rental cars).
128400 - Travel,
State Owned or Leased Vehicles:
Include expenses for transportation by state vehicles such as 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 training courses should be charged to 122700.
128410 - Travel,
State Vehicles - Recruiting:
Include expenses for transportation by state vehicles for recruiting. Exclude
parking fees and tolls. Travel costs associated with attending training courses
should be charged to 122700.
128420 - Travel,
State Vehicles - Team: Include
expenses for transportation by state vehicles for team travel. Exclude parking
fees and tolls. Travel costs associated with attending training courses should
be charged to 122700.
128500 - Travel,
Subsistence and Lodging: Include
expenses for gratuities, lodging, and similar subsistence and for parking fees
and tolls related to 128200 and 128400. Travel costs associated with
attending training courses should be charged to 122700. (Also,
entry fees, game admissions).
128510 - Travel,
Subsistence and Lodging - Recruiting:
Include expenses for gratuities, lodging, and similar subsistence for
recruiting. Also, for parking fees and tolls related to 128200 and
128400. Travel costs associated with attending training courses should be
charged to 122700. (Also, entry fees, game admissions).
128520 - Travel,
Subsistence and Lodging - Team:
Include expenses for gratuities, lodging, and similar subsistence for team
travel. Also, for parking fees and tolls related to 128200 and 128400.
Travel costs associated with attending training courses should be charged to
122700. (Also, entry fees, game admissions).
128800 - Travel,
Meal Reimbursements - Not Reportable to the IRS: Include reimbursements for meal expenses which were
incurred during trips which required overnight lodging or rest or for special
work assignments, such as business luncheons, recruiting or interviewing job
applicants through the lunch hour, 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 account code
122700). For meals that meet these criteria where overnight travel is not
involved, the Business Meal Certification for Non-Overnight Travel form should
be completed and submitted according to the instructions in Section
4215, "Travel," Subsection .930.) Also include team travel,
including coaches' meals, in this code.)
128810 - Travel,
Meal Reimbursements - Not Reportable to the IRS - Recruiting: Include reimbursements for meal expenses which were
incurred during trips which required overnight lodging or rest or for special
work assignments, such as business luncheons, recruiting or interviewing job
applicants through the lunch hour, 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
account code 122700). For meals that meet these criteria where overnight travel
is not involved, the Business Meal Certification for Non-Overnight Travel form
should be completed and submitted according to the instructions in Section
4215, "Travel," Subsection .930.) Also include team travel,
including coaches' meals, in this code.)
129000 - Recoveries and Late Payment Penalties for Contractual Services
Includes recoveries of expenditures and late payment penalty expenditures for communication services, employee development services, health services, management and informational services, repair and maintenance services, support services, technical services, and transportation services.
129600 - Indirect Cost Recoveries from Auxiliary Programs for Contractual Services: Include only the required recovery of indirect costs of contractual services from Auxiliary Enterprise subprograms.
129610 - Recovery - Auxiliary Expenditures: Recovery of costs incurred by Auxiliary Enterprises for travel expenses.
129700 - Late Payment Penalties for Contractual Services: Include expenses for charges assessed by vendors for the late payment of invoices for contractual services pursuant to the Prompt Payment Act.
129800 - Inter-Agency Recoveries for Contractual Services: Recovery of the cost of contractual services incurred by programs or subprograms for services provided to other agencies.
129900 - Intra-Agency Recoveries for Contractual Services: Recovery of the cost of contractual services incurred by programs or subprograms within the same agency or agencies under the auspices of a single board or commission. Do Not include recoveries from Auxiliary Enterprise subprograms and the JMU Foundation.
129940 - Intra-Agency Recoveries for Contractual Services: Include recovery of the cost of contractual services from the JMU Foundation
129960 - Recovery - E & G Expenditures: Recovery of costs incurred by Educational and General programs for expenditures associated with travel.
130000 - SUPPLIES AND MATERIALS
Includes expenditures for administrative supplies, energy supplies, manufacturing and merchandising supplies, medical and laboratory supplies, repair and maintenance supplies, residential supplies, and specified use supplies.
131000 - Administrative Supplies
Includes expenses for apparel supplies, office supplies, and stationery and forms.
131100 - Apparel Supplies: Include expenses for uniforms, protective gear, and similar apparel items for state employees who are furnished apparel by the state.
131200 - Office
Supplies: Include expenses for
binders, clips, file folders, ribbons (all types), small batteries, tape (all
types), writing utensils, and similar office items. (Also,
copy toner, dividers, and indexes. See code 226300).
131210 - Office
Supplies, Mailing: Include
expenses for padded envelopes, mailing tape, labels, and similar items used for
mailing.
131300 -
Stationery and Forms: Include expenses
for carbon paper, employment application forms, ledger sheets, letter sheets,
mailing envelopes, other informational and record forms, other paper, and
similar stationery items. (Also, labels, copy machine paper).
135000 - Repair and Maintenance Supplies
Includes expenses for building repair and maintenance materials, custodial repair and maintenance supplies, electrical repair and maintenance supplies, mechanical repair and maintenance supplies, and vehicular repair and maintenance supplies.
135100 - Building Repair and Maintenance Materials: Include expenses 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.
135200 - Custodial Repair and Maintenance Materials: Include expenses for 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. (Also, soap, trash bags).
135300 - Electrical Repair and Maintenance Materials: Include expenses 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.
135400 - Mechanical Repair and Maintenance Materials: Include expenses 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.
Includes expenditures for food and dietary supplies, food service supplies, laundry and linen supplies and personal care supplies.
136200 - Food and Dietary Supplies: Include expenses for items of food and drink.
136210 - Food/Dietary Supplies Transfers: Include transfers of expenses for food and dietary supplies between dining services operations. FOR DINING SERVICES USE ONLY.
136300 - Food Service Supplies: Include expenses for cutlery, dishes, glasses, paper cups, paper dishes, paper napkins, tablecloths, tableware, and similar food service supplies used in preparing, cooking, and serving food.
137000 - Specific Use Supplies
Includes expenditures for agricultural supplies, architectural and engineering supplies, computer operating supplies, educational supplies, fish and wildlife supplies, law enforcement supplies, photographic supplies, and recreational supplies.
137300 - Computer
Operating Supplies: Include
expenses for paper, bar cards, disposable media (e.g., tapes and disks), and
other computer operating supplies.
137400 -
Educational Supplies: Include
expenses for blank audiotapes, blank phonograph records, blank videotapes, chalk,
erasers, and similar educational supplies. (Also, sheet music, records,
costumes and props for educational departments).
137700 - Photographic Supplies: Include expenses for chemicals, film, digital media, and similar photographic supplies. (Also, laminating material. For film processing see 126700).
Includes expenditures for awards, contributions, and claims; educational and training assistance; grants and aid; and dedicated and general shared revenues.
141000 - Awards, Contributions, and Claims
Includes expenditures for income assistance payments, individual claims and settlements, interstate compacts and agreements, premiums, unemployment compensation awards, unemployment compensation reimbursements, and worker's compensation awards.
141300 - Premiums: Include expenses for awards,
honorariums, and prizes to individuals and organizations. (e-VA exclusion 6)
153000 - Operating Lease Payments
Includes expenditures for computer equipment operating lease payments, computer software operating lease payments, equipment operating lease payments, plant operating lease payments, and property operating lease payments. Use these codes when leases do not have the substance of purchases and ownership of the asset does not change hands.
153400 - Equipment
Rentals: Include expenses of a
lessee for the operating leases of equipment. Exclude expenses chargeable to
153100 and 153200. (Also, film rental, ID machine).
153500 - Building Rentals: Include expenses of a tenant for the use of a structure or part of a structure.
Includes expenditures for agency service charges, electrical service charges, refuse service charges, and water and sewer service charges.
154300 - Refuse Service Charges: Include expenses for services to haul garbage, trash, and other refuse.
154600 - eVA Two Percent Fee: Include expenditures for the eVA 2% transaction fee.
Includes expenditures for computer, educational, cultural, electronic, photographic, medical, laboratory, motorized, office, specific use, and stationary equipment.
220900 - Small Purchase Charge Card Purchases of Equipment: Include expenses made by charge card for purchasing equipment under the guidelines of the Small Purchase Charge Card Program. USE FOR RECORDING EXPENDITURES ONLY, NOT VALID FOR BUDGETING PURPOSES.
221000 - Computer Hardware and Software
Includes expenditures for computing platforms (mainframes to hand held),other equipment and software.
221100 - Desktop
Client Computers (microcomputers):
Include any stationary desktop workstation, including desktops that have
been provided by the agency for telecommuters. Include technologies typically
used by individuals to enhance productivity. Examples include workstation
setups (with all included components), and "thin clients." Shared
computer setups like classroom systems, lab systems, and library systems are
also included. Desktop Systems are stationary devices installed on a desk or
workstation rather than mobile and highly transportable like a notebook or
laptop.
"Thin
client" is defined as a simple personal computer that is similar to a dumb
terminal. The machine performs very little processing. Generally, most of the
application processing is done on a network server.
221200 - Mobile Client Computers (microcomputers): Include any mobile computer, usually referred to as a laptop or notebook, which includes laptops with docking stations and other peripheral devices. Also included in this category are handheld computer devices to include wireless.
221300 - inactive
221400 - Mainframe Computers and Components: Includes all components and peripherals up to a network connection. Mainframe is an industry term for a large computer, typically manufactured by a large company such as IBM for the commercial applications of Fortune 1000 businesses and other large-scale computing purposes. Historically, a mainframe is associated with centralized rather than distributed computing.
221500 - Network Servers: 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.
221600 - Network Components: Includes assets used in the local area network not reported in 221500 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.
221700 - Other
Computer Equipment: Includes all
other equipment that cannot be reported in 221100 through 221600. 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).
NOTE:
Code handheld wireless devices to 221200
221800 - Computer
Software Purchases: Include
expenditures for the purchase of Commercial off the Shelf Software (COTS), to
include applications, utility programs, and operation system software. The term
software is a general term that refers to all programs or instructions that are
used to operate computer hardware. Software causes computer hardware to perform
activities by telling a computer how to execute functions and tasks. Code
contracts for software development to 127900.
222000 - Educational and Cultural Equipment
Includes expenditures for college library books and educational, exhibiting, and reference equipment.
222100 - College Library Books: Include expenses for books, microfiche, periodicals, and similar equipment used in libraries of institutions of higher education.
222200 - Educational Equipment: Include expenses for auditorium seating, chalkboards, classroom furniture, and similar equipment. (Also, musical instruments).
222300 - Exhibit Equipment: Include expenses for artifacts, artworks, scientific paraphernalia, and similar museum materials and equipment.
222400 - Reference
Equipment: Include expenses for
books not used in libraries of institutions of higher education, card catalogs,
carrels, library desks, microfilm readers, and similar reference equipment. (Also, films, records).
222800 - Educational and Cultural Equipment Improvements: Include expenses for restorations of and additions or modifications to existing educational and cultural equipment that expands capability or capacity, or improves performance.
223000 - Electronic and Photographic Equipment
Includes expenditures for electronic, photographic, and voice and data transmission equipment.
223100 - Electronic Equipment: Include expenses for intercommunication systems, radar, radios, televisions, and similar electronic equipment.
223200 - Photographic Equipment: Include expenses for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment.
223300 - Voice and
Data Transmission Equipment:
Include expenses for facsimile-transmitters, switchboards, telephones,
teletypewriters, and similar equipment.
223800 - Electronic and Photographic Equipment Improvements: Include expenses for restorations of and additions or modifications to existing communications and photographic equipment that expands capability or capacity, or improves performance.
Includes expenditures for office appurtenances, office furniture, office incidentals, and office machines.
226100 - Office
Appurtenances: Include expenses
for blinds, carpets, draperies, plants, rugs, shades, wall decorations, and
similar office appurtenances.
226200 - Office
Furniture: Include expenses for bookcases,
desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, and
similar office furniture.
226300 - Office
Incidentals: Include expenses
for ashtrays, compasses, date stamps, desk organizers, file boxes, letter
openers, rulers, scissors, staplers, T-squares, and similar "desktop"
office equipment.
226400 - Office
Machines: Include expenses for
adding machines, bookkeeping machines, calculators, drafting machines,
duplicating and photocopying machines, posting machines, transcribing and
dictating machines, typewriters, weight scales, and similar equipment.
226800 - Office Equipment Improvement: Include expenses for restorations of and additions or modifications to existing office equipment that expands the capability or capacity, or improves performance. (Also, typing elements).