account

Assets 10000-19999

Liabilities 20000-29999

Fund Balance 30000-39999

Revenues 40000-49999

Expenses S,W&Fringe 50000-59999

Operating 60000-68999

Capital 69000-69999

COGS 70000-79999

Internal Charges 80000-80999

LAST UPDATED 3/16/2011

UVM Chart of Accounts DRAFT

Asset Account Values

Actuals

Long Description Short Desc Purpose FRS

UV_Account Range Account

10000 - 19999 - Assets - - -

10000 - 14999 - Current Assets - - -

10000 - 10099 - Cash - - -

General deposit account - includes receipts from students,

10001 General Receipts CashBank1 sponsors, other 0-00001

10002 Student Disbursements CashBank2 Used for student refunds 0-00002

10003 PeopleSoft A/R Billing CashBank3 0-00003

10004 Direct Lending Fed Funds CashBank4 N/A

10005 CCMSI Risk Management CashBank5 0-00005

Bank account used for bank deposits/receipts associated

with credit card transactions on campus (auxiliaries, etc.)

10007 Credit Card Receipts CashBank7 Excludes tuition 0-00007

10008 Accounts Payable Dsbrsmnts ZBA CashBank8 Bank account used for payables disbursements 0-00008

Bank account used for deposits/receipts associated with the

10009 Morgan Horse Farm Receipts CashBank9 Morgan Horse Farm 0-00009

Bank account used for general electronic disbursements

10014 Electronic Disbursements ZBA CashBank14 including ACH, EFT. 0-00014

Bank account used for receipt and disbursement of student

10015 Student Loans Rcpts & Dsbrsmnt CashBank15 loan monies 0-00015

10016 Payroll Disbursements - ZBA CashBank16 Bank account used for payroll disbursements 0-00016

10017 Operating Money Market CashBank17 Bank account used for operating money market N/A

10020 Risk Mngmnt - Citibank CashBank20 0-00020

10045 Cash on Hand CashHand

10050 Petty Cash CshPtty Petty Cash multiple-1110

10051 Petty Cash - Subjects CshPttySub Petty Cash used for payment to project participants multiple-1110

10052 Petty Cash - Change Fund CshPttyCgF Petty Cash used for change funds multiple-1110

10053 Petty Cash - Short Term Events CshPttyST Petty Cash used for short term events (ex. 2 day event) multiple-1110

10055 Petty Cash - Conversion Only PCConvOnly Petty Cash - conversion of FRS balances only 1110

10060 Invest Prin Cash CshPrin Investment Principal Cash 1140

10070 Invest Income Cash CshInc Investment Income Cash 1150

10080 Traveler's Checks CshTrvChk Purchase & Disbursement of Traveler's Checks 1160 & 1170

10090 Cash clearings CshClr Cash Clearing transactions 1180-1184

10099 Cash Clrng - Conversion Only CNVCshClr Cash clearing - conversion of FRS balances only

10100-10199 - Cash Equivalents - - -

10101 Certificate of Deposit CertDepost Cash in vested in certificates of deposit 1190

10110 Commercial Paper ComPaper Investments in short term commercial paper 1191

10120 Money Market MoneyMrkt Investments in Money Market funds 1192

10130 Repo Agreement Repo Investments in Repurchase Agreements 1193

10140 US Treasury Bills T-Bills Investments in US Treasury Bills 1194

10150 Common Fund ComFund Investments in the Common Fund 1195

10160 Guaranteed Invstmt Ctrct - GIC CshBond Bond Proceeds Invested in GIC's 1130

10190 Asset Clearing AsstClr Used to transfer endowment assets to managers 1590

11000-11399 - Accounts Receivable - - -

Records A/R that is billed through PS excluding sponsored

11001 Accts Receivable - PeopleSoft ARPS projects CONTROL ACCT

11002 A/R Allowance - PeopleSoft ARAllowPS Allowance for doubtful accounts receivable - PS 1390

11010 Accts Receivable - Sponsor ARSponsr A/R for Sponsored Projects CONTROL ACCT 1301-1306

11015 Accts Receivable - Manual ARManual A/R for manual adjustments N/A



Records balance and activity (tuition/fees and payment) on

11030 Accts Receivable - Banner ARBanner student accounts & other individual billings 0-11000-1315

11031 A/R Allowance - Banner ARAllowBN Allowance for doubtful accounts receivable - Banner 1390

11075 Accts Receivable - Unbilled ARUnbld CONTROL ACCT

Records balance and activity on loan accounts, used in HR

11201 Accts Receivable - Loan ARLoan Config 0-40002-1180

11400-11499 - Other Accounts Receivable - - -



11410 Accts Receivable - Sal Adv ARSalAdv Records salary advances issued to employees CONTROL ACCT 0-11500-1320

Records travel advances issued to employees for University

11420 Accts Receivable - Trvl Adv ARTrav travel CONTROL ACCT 0-11501-1340

Clearing account for travel advances issued to employees for

11430 Accts Receivable - Trvl AdvClr ARTravClr University travel

11435 Accts Receivalbe - Cash Adv ARCshAdv Other Advances CONTROL ACCT

Records the FICA & Medicare collected on Early Retirement

11440 Accts Receivable - ERt FICA ARERtrFICA contracts. 0-11510-1310

11441 Accts Receivable - Court Ordr ARCrt Court Ordered Restitution Receivable 0-15611-1310

Letter of credit draw down for Civil Service Retirement

11442 Accts Receivable - Cvl Srv Ret ARCSRP Program (CSRP) 0-15010-1300

11448 Accts Receivable - Asset Prcds ARAstPrcd Asset Proceeds Clearing CONTROL ACCT

Records A/R that doesn't get billed through either PS or

11450 Accts Receivable - Other AROther Banner 1310

11460 Accrued Investment Income AccrInc Records accrual of investment income 1345

11470 Deposits Receivable ARDep Records deposits made to others 1380



C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Asset Account Values

Actuals

Long Description Short Desc Purpose FRS

UV_Account Range Account

11490 Accts Payable-Credit Memo APCrMemo Records A/P credit memos 1400

11500-11599 - Notes Receivable - - -



Debited for full amount of loan made to faculty member.

Credited with faculty payments. Use with unique Source

11501 Notes Receivable - Faculty NRFaculty (fund) "Employee Loan Fund". Used in HR Config 0-42090

Debited for full amount of loan made to staff. Credited with

staff payments. Use with unique Source (fund) "Employee

11550 Notes Receivable - Staff NRStaff Loan Fund". Used in HR Config 0-42095

11551 Loans Receivable - Issued LnIssued Records Issuance of Student & Employee Loans 1350

11552 Loans Receivable - Collected LnCollect Records Repayment of Student & Employee Loans 1360

11553 Federal Loans Assigned LnAssign Records assignment of Federal Loans 1352

11554 Loan Prin Cancel-Death CancDth Loan principal canceled due to death 0-41125

11555 Loan Prin Cancel-Disability CancDisab Loan principal canceled due to disability 0-41127

11556 Loan Prin Cancel-Bankruptcy CancBnkrpt Loan principal canceled due to bankruptcy 0-41126



11557 DefLoan Prin Cancel-Teach 10% DefCTch10 Defense Loans principal canceled for Teaching at 10% rate 0-41130-1370



11558 DefLoan Prin Cancel-Teach 15% DefCTch15 Defense loans principal canceled for teaching at 15% rate 0-41131-1370

11559 DefLoan Prin Cancel-Mtry 12.5% DefCMil12 Defense loans Military Service cancellation 12.5% 0-41124-1370

11560 Loan Prin Cancel Teach 15% CancTch15 Student loans teaching cancellation 15% 0-41121-1370

11561 Loan Prin Cancel Teach 20% CancTch20 Student loans teaching cancellation 20% 0-41122-1370

11562 Loan Prin Cancel Teach 30% CancTch30 Studentloans teaching cancellation 30% 0-41123-1370

Loans canceled for teaching math, science, foreign language

11563 Loan Prin Cancel Math/Sci 15% CancMS15 or bilingual education 15% 0-41144-1370

Loans canceled for teaching math, science, foreign language

11564 Loan Prin Cancel Math/Sci 20% CancMS20 or bilingual education 20% 0-41145-1370

Loans canceled for teaching math, science, foreign language

11565 Loan Prin Cancel Math/Sci 30% CancMS30 or bilingual education 30 % 0-41146-1370

11566 Loan Prin Cancel Vol Serv 15% CancVS15 Loans canceled for Peace Corps or VISTA service 15% 0-41129

11567 Loan Prin Cancel Vol Serv 20% CancVS20 Loans canceled for Peace Corps or VISTA service 20% 0-41132-1370

11568 Loan Prin Cancel Head Strt 15% CancHS15 Loans canceled for Head Start service 15% 0-41128-1370

11569 Loan Prin Cancel Law Enfrc 15% CancLwEn15 Loans canceled for work in law enforcement 15% 0-41141-1370

11570 Loan Prin Cancel Law Enfrc 20% CancLwEn20 Loans canceled for work in law enforcement 20% 0-41142-1370

11571 Loan Prin Cancel Law Enfrc 30% CancLwEn30 Loans canceled for work in law enforcement 30% 0-41143-1370

Loans canceled for work in medical technology or nursing at

11572 Loan Prin Cancel Med Tech 15% CanMdTch15 15% 0-41135

Loans canceled for work in medical technology or nursing at

11573 Loan Prin Cancel Med Tech 20% CanMdTch20 20% 0-41136

Loans canceled for work in medical technology or nursing at

11574 Loan Prin Cancel Med Tech 30% CancMdTk30 30% 0-41137

Loans canceled for child/family and early intervention

11575 Loan Prin Cancel Fam Serv 15% CancFam15 service 15% 0-41138 0-41147

Loans canceled for child/family and early intervention

11576 Loan Prin Cancel Fam Serv 20% CancFam20 service 20% 0-41139

Loans canceled for child/family and early intervention

11577 Loan Prin Cancel Fam Serv 30% CancFam30 service 30% 0-41140



11578 Loan Prin Cancel NursEmp70 15% CanNur7015 Loans prior to 1971 canceled for nursing employment 15% 0-41530,041630



11579 Loan Prin Cancel NursEmp70 20% CanNur7020 Loans prior to 1971 canceled for nursing employment 20% 0-41531,041631



11580 Loan Prin Cancel NursEmp71 15% CanNur7115 Loans 1971 and later canceled for nursing employment 15% 0-41521,0-41621



11581 Loan Prin Cancel NursEmp71 20% CanNur7120 Loans 1971 and later canceled for nursing employment 20% 0-41522,041622

11582 Loan Prin Written Off LnWO Loan principal written off 0-41111,0-41112



11583 Loan Receivable Current LnCur Used to record amount of loan portfolio due within 1 year 1359

11584 Loan Bad Debt Rsv-Current LnAllowCur Allowance for bad debt on loans due within 1 year 1390

11585 Loan Bad Debt Rsv-Non Current LnAllowNC Allowance for bad debt on loans due later than 1 year 1391

11586 Other Notes Rec-Current NoteRecCur Non-loan notes receivable, current portion 1390

11587 Other Notes Rec-Non Current NotesRecNC Non-loan notes receivable, non-current portion 1350

11588 Loan Prin Cancel Early Edu 15% CanErlEd15 Loans canceled for work in early education at 15%

11589 Loan Prin Cancel Early Edu 20% CanErlEd20 Loans canceled for work in early education at 20%

11590 Loan Prin Cancel Early Edu 30% CanErlEd30 Loans canceled for work in early education at 30%

11591 Loan Prin Cancel Speech 15% CanSpch15 Loans canceled for work in speech at 15%

11592 Loan Prin Cancel Speech 20% CanSpch20 Loans canceled for work in speech at 20%

11593 Loan Prin Cancel Speech 30% CanSpch30 Loans canceled for work in speech at 30%

11599 UVM Loan Cancellation UVMLnCnl UVM loan cancellation

11600-11699 - Pledges Receivable - - -

11600 Pledges Rec-Current PledgeCur Records Pledges Receivable due within 1 year 1317

11601 Pledges Allowance-Current PldgAlwCur Records bad debt reserve on pledges due within 1 year 1390

11650 Pledges Rec-Non Current PledgeNC Records Pledges Receivable due more than 1 year out 1317





C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Asset Account Values

Actuals

Long Description Short Desc Purpose FRS

UV_Account Range Account

Records bad debt reserve on pledges due more than 1 year

11651 Pledges Allowance-Non Current PldgAllwNC out 1390

12000-12999 - Inventory - - -

Records inventories held by physical plant and recharge

(income/expense) units for sale to internal and external

12010 Inventory Inventory customers 1570

Records credits to shop stores inventory for items charged

12020 Inventory Credits InvntryCr out on work orders - closed out at year-end 1580

13000-13999 - Prepaid Expenses - - -

13001 Pre-Paid Exp - General PrePdEx Records general deferred charges of the University 0-13503



Premiums for insurance are charged to this account and

13050 Pre-Paid Exp - Insurance PrePdIns amortized to expense over the life of the policy period 0-13502

13100 Pre-Paid Exp - Travel PrePdTrvl Records deferred travel charges of the University 0-13508

Records deferred travel charges of the University that are

13102 Pre-Paid Exp - Purcard Travel PrePdPurC made using the PurCard. N/A

13150 Pre-Paid Exp - Rent PrePdRent Records deferred rent charges of the University 0-13504

13160 Pre-Paid Exp - Bond Issue Cur PrPdCOICur Records current portion of Bond Costs of Issuance



13170 Pre-Paid Exp - Bond Issue NCur PrPdCOINC Records non-current portion of prepaid Costs of Issuance

Withholding of employee benefit deductions for 9-10-11

month Faculty and Staff, that will then be remitted to

13180 Pre-Paid Expenses - Benefits PrePdBene insurance vendors during June-July-August.

13190 Pre-Paid Exp - Postage PrePdPstg

Records current deferred charges for loss on bond

13200 Pre-Paid Exp - Def Bond Cur PrePdBdCur defeasance.

Records non-current deferred charges for loss on bond

13210 Pre-Paid Exp - Def Bond NonCur PrePdBdNCr defeasance.

14000-14999 - Investments - - -

14010 Common Stock ComStock Investments in common stock 1210

14020 Preferred Stock PrefStock Investments in preferred stock 1220

14030 US Treasury Notes & Bonds USTrsBnds Investments in US Treasury Notes & Bonds 1230

14040 US Agency Notes & Bonds USAgcBnds Investments in US Agency Notes & Bonds 1231



14050 Other Government Notes & Bonds OthGovBnds Investments in Notes & Bonds of other governmental units 1232

14060 Corporate Notes & Bonds CorpBnds Investments in Corporate Notes & Bonds 1235

14070 Partnerships Partnrshps Investments in Partnerships 1240

14080 Mortgages Mortgages Investments in Mortgages 1250

14090 Notes Receivable NotesRec Investments in Notes Receivable 1260

14100 Insurance Policies InsurPolcy Investments in Insurance Policies 1270

14110 Real Estate RealEstate Investments in Real Estate (Reits & gifts of land) 1290

14120 Mutual Funds MutlFnds Investments in marketable Mutual Funds 1295

14130 Private Equity Investments PrvEquity Investments in non-marketable Private Equity Funds none

14140 Hedge Funds HdgeFnd Investments in Hedge Funds none

14150 Other Investments OthInvst Other investments not previously defined 1290

14500 Investment Appreciation InvApprec Unrealized gain(loss) on investments none

14999 Deposits with Trustees DepTrstee Used by Controller's Office ONLY

15000-19999 - Non-Current Assets - - -

15000-18999 - Property, Plant and Equipment - - -

15000-15099 - Land - - -

Records summarized land values as detailed in the Asset multiple accts

15001 Land Land Management System CONTROL ACCT subcode-1710

15100-15999 - Buildings - - -

multiple accts

Records summarized building values as detailed in the Asset subcode-1720 &

15105 Building Bldng Management System CONTROL ACCT 1770

multiple accts

Records summarized interior building values as detailed in subcode-1725 &

15205 Building Interior BldngInt the Asset Management System CONTROL ACCT 1775

Records summarized shell building values as detailed in the

15255 Building Shell BldngShl Asset Management System CONTROL ACCT

multiple accts

Records summarized building service values as detailed in subcode-1745 &

15305 Building Service BldngSvc the Asset Management System CONTROL ACCT 1795

multiple accts

Records summarized fixed equipment values as detailed in subcode-1740 &

15405 Fixed Equipment FxdEquip the Asset Management System CONTROL ACCT 1790

16000-16999 - Moveable Equipment - - -

Records summarized furniture, equipment and other multiple accts

moveable asset values as detailed in the Asset Management subcode-1730 &

16005 Moveable Equipment MvblEquip System CONTROL ACCT 1780







C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Asset Account Values

Actuals

Long Description Short Desc Purpose FRS

UV_Account Range Account

Records summarized software as detailed in the Asset multiple accts

16205 Software Software Management System CONTROL ACCT subcode-1735

17000-17099 - Work in Progress - - -

17010 Work in Prg - Bldg WIPBldg Records work in progress for buildings CONTROL ACCT

17012 Work in Prg - Interiors WIPInter Records work in progress for building interiors

17014 Work in Prg - Systems WIPSystm Records work in progress for building systems

17016 Work in Prg - Bldg Shell WIPShell Records work in progress for building shell

Records work in progress for Conversion Only CONTROL

17020 Work in Prg - Conversion WIPConvrsn ACCT

17030 Work in Prg - Software WIPSftwr Records work in progress for software CONTROL ACCT

Records work in progress for moveable equipment CONTROL

17040 Work in Prg - Moveable Equip WIPMvEquip ACCT

17045 Work in Prg - Fixed Equip WIPFxEquip Records work in progress for fixed equipment

17100-17199 - Asset Adjustment - - -

17102 Contra Asset-Removal CntrAstRmv CONTROL ACCT Inactive

17103 Asset Trade In AstTrdIn CONTROL ACCT

17104 Asset Revaluation Provision AstRvlPrv CONTROL ACCT

18000-18999 - Accumulated Depreciation - - -

Records summarized accumulated depreciation on building

values as detailed in the Asset Management System

18101 Accum Dep - Building ADBldg CONTROL ACCT 0-85000-1750

Records summarized accumulated depreciation on interior

building values as detailed in the Asset Management System

18201 Accum Dep - Building Interior ADBldgInt CONTROL ACCT 0-85000-1753

Records summarized accumulated depreciation on building

services values as detailed in the Asset Management System

18301 Accum Dep - Building Svcs ADBldgSvc CONTROL ACCT 0-85000-1754

Records summarized accumulated depreciation on fixed

equipment values as detailed in the Asset Management

18402 Accum Dep - Fixed Equip ADFxdEqp System CONTROL ACCT 0-85000-1752

Records summarized accumulated depreciation on moveable

equipment values as detailed in the Asset Management

18502 Accum Dep - Moveble Equip ADMvblEqp System CONTROL ACCT 0-85000-1751

Records summarized accumulated depreciation on software

values as detailed in the Asset Management System

18603 Accum Dep - Software ADSftwre CONTROL ACCT 0-85000-1755

18999 Depreciation Removal DeprRmvl CONTROL ACCT

19000-19999 - Inter-fund - - -

Credit balances represent a use of funds in excess of that

generated by the entity; debit balances represent source of

funds in excess of the expenses of the entity. Generally

represents cash position of the entity since separate cash

19100 Due To Due From - Fund DueIntrFnd accounts are not maintained. CONTROL ACCT

19102 Due To Due From - Units DueToFrm









C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Liabilities Account Values

Actuals

Long Description Short Desc Purpose FRS Updates

UV_Account Range Account

20000 - 29999 - Liabilities - - - -

20000 - 25999 - Current Liabilities - - - -

20000-20499 - All Accounts Payable - - - -

20000-20199 - Accounts Payable - - - -

20001 Accts Payable-General APGen General accounts payable of University. Represents invoices0-15001 led 2

received from suppliers and entered to PeopleSoft Accounts 0-18000 led 3 unmap

Payable but not yet paid by check issuance or electronic 0-18xxx led 3 map

payment. CONTROL ACCT 0-20xxx-2101 led 4

0-21xxx-2101 led 4

0-22xxx-2101 led 5

0-23xxx-2101 led 5

0-24xxx-2101 led 5

0-25xxx-2101 led 5

0-26xxx-2101 led 5

0-27xxx-2101 led 5

0-28xxx-2101 led 6

0-29xxx-2101 led 6

0-6xxxx-2101 led 7

0-9xxxx-2101 led 9

20050 Accts Payable-PurCard APPCard Records liability for purchases using PurCard CONTROL ACCT 0-15009-2400

20055 Accts Payable-FleetCard APFleetCd Records liability for credit gas purchases 0-15065-2600

20060 Accts Payable Elec-Office Sup APOffSup Records liability for Electronic feed for office supplies 0-15063-2600



20065 Accts Payable Elec-Scient Sup APSciSup Records liability for Electronic feed for scientific supplies 0-15064-2600



20070 Accts Payable-Travel APTravel Records liablity for University employee travel expenses

20090 Accts Payable-Manual APMan Accounts payable recorded by journal to GL 2100

20091 Accts Payable-Conversion APCnv Accounts payable - conversion

Records liability for goods and services received but not yet

invoiced by the vendor. Relieved when vendor invoice

20101 Accts Payable-Receipts APReceipts entered to AP. CONTROL ACCT

Records liablity for student refunds recognized but not yet

20151 Accts Payable-Stdt Rfnds APStdtRfnd paid by check issuance or electronic payment.



20190 Contra Asset-Removal CntrAstRmv CONTROL ACCT

20200-20299 - Taxes Payable - - - -

Sales tax payable to State of Vermont for sales to non-

20201 Taxes Payable-Vermont Sales TaxVTSales exempt or external customers subcode 2100

Sales tax payable to City of Burlington for sales to non-

20205 Taxes Payable-Burlington Sales TaxBrSales exempt or external customers subcode 2100

Sales tax payable to Town of Manchester for sales to non-

20206 Taxes Payable-Manchester Sales TaxMnSales exempt or external customers

Sales tax payable to Town of Williston for sales to non-

20207 Taxes Payable-Williston Sales TaxWiSales exempt or external customers

Sales tax payable to Town of Stratton for sales to non-

20208 Taxes Payable-Stratton Sales TaxSrSales exempt or external customers

Sales tax payable to Town of South Burlington for sales to

20209 Taxes Payable-SBurlingtn Sales TaxSBSales non-exempt or external customers

Sales tax payable to Town of Dover for sales to non-exempt

20210 Taxes Payable-Dover Sales TaxDvSales or external customers

Sales tax payable to Town of Killington for sales to non-

20211 Taxes Payable-Killington Sales TaxKgSales exempt or external customers

Sales tax payable to Town of Middlebury for sales to non-

20212 Taxes Payable-Middlebury Sales TaxMdSales exempt or external customers

Sales tax payable to Town of Rutland for sales to non-

20213 Taxes Payable-RutlandTwn Sales TaxRTSales exempt or external customers

Sales tax payable to Town of Winhall for sales to non-

20214 Taxes Payabel-Winhall Sales TaxWnSales exempt or external customers



20220 Taxes Payable-NRA Fed Inc Tax TaxNRAFed Payable for federal tax due on non-qualified scholarships 0-15029

20221 Taxes Payable-NRA VT Inc Tax TaxNRAVT Payable for VT tax due on non-qualified scholarships 0-15042

Gross Receipts tax payable to City of Burlington for

20231 Taxes Payable-Burl GrossRcpt TaxBrGrsRc University run café sales on campus.

20241 Taxes Payable-VT Meals & Room TaxVTMlsRm Meals and Room tax payable to State of Vermont.

20300-20399 - Abandoned Property Payable - - - -

Amount payable to the State of Vermont or other states for

checks issued to suppliers but not cashed. The total of

uncashed checks to suppliers is removed from the

outstanding check list (debit cash) and credited to this

account until claimed by a supplier or remitted to the state

20301 Abandoned Property - AP AbdPrAP (after 3 yrs) CONTROL ACCT 0-15008

Amount payable to the State of Vermont or other states for

checks issued to employees but not cashed. The total of

uncashed payroll checks to is removed from the

outstanding check list (debit cash) and credited to this

account until claimed by a supplier or remitted to the state

20351 Abandoned Property - Payroll AbdPrPay (after 2 yrs) 0-15007

20400-20499 - Interest Payable - - - -

Accrued Interest payable on debt. Used in connection with

20400 Accrued Interest Payable AccrIntPay Source to identify bond issuance.

21000-21499 - Other Current Liabilities - - - -

21000-21099 - Other Accrued Liabilities - - - -

Liability for payments withheld from contractors until

21001 Retainage Construction Cntrcts AccrRetain project is finished (retainage) 2105



C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Liabilities Account Values

Actuals

Long Description Short Desc Purpose FRS Updates

UV_Account Range Account

Liability for employee paid time off benefits earned but not 0-15041 & 0-28599 Comp

21005 Accrued Paid Time Off AccrPTO taken. Abs

21010 Insur Claims Paid - External InsurExtPd Reduce insurance liability for claims paid by CCMSI 2170



Liability for insurance claims outstanding - imprest balance

21011 Insur Claims-Special Reserve InsrSpRsrv at CCMSI and special reserve for Educators Legal Liability 2171

Reduce insurance liability for payments to vendors for

21012 Insur Premiums InsrPrem insurance premiums 2172

Liability for insurance claims outstanding - expense charged

21013 Insur Costs Distributed Rsrv InsrDstRsv annually to departments & fringe 2173

Reduce insurance liability for self-funded claims paid by Risk

21016 Insur Claims Paid - Internal InsrIntPd Mgmt 2176

Accrued Liability for payments to Annuitants due within one

21020 Annuity Payable - Current CurAnnuity year 2190

21025 Direct Lending Payable DirLendPay Liabilities for direct lending program N/A

Track student loan interest canceled - closed out to fund

21030 Loan Interest Canceled LnIntCanc balance for F/S reporting 2600

21040 Current Notes Payable CurNotePay Record Notes principal payments due within one year. 2300

21050 Current Bonds Payable CurBndPay Record bond principal payments due within one year. 2730



Liability for tuition certificates that are issued for teachers in

the area who mentor UVM student teachers. Tuition

21090 Accrued Tuition Certificate AccrTutCrt certificates are redeemable for UVM class credit hours.

Records expenses incurred but not otherwise recognized

through posting of supplier invoice or other systematic

21099 Other Accrued Exp - Current OthAccrExp accrual due within one year

21100-21199 - Deposits - - - -



Liability for Student tuition deposits, recognized as revenue

21101 Deposits - Tuition DepTuit at time of matriculation or at expiration of refund period. 0-15608

0-15800, 0-15801,

0-15803, 0-18008,

21105 Deposits - Security DepSecur Security and damage deposits on rental property & Res Life 0-15810



21110 Deposits - Other DepOther Deposits received and held for services not yet supplied

21500-21799 - Deferred Revenue - - - -

21500-21599 - Fees - - - -

Clearing account for undergrad student comprehensive fee

revenue fed from Banner and then allocated to correct

21510 Fee Clearing - UnderGrad FeeClrUnGd revenue chartstring 0-15602

Clearing account for grad student comprehensive fee

revenue fed from Banner and then allocated to correct

21520 Fee Clearing - NonDgr/Grd FeeClrNDGd revenue chartstring 0-15603

Clearing account for Med student comprehensive fee

revenue fed from Banner and then allocated to correct

21530 Fee Clearing - Med Student FeeClrMed revenue chartstring 0-15604

21600-21699 - Deferred Revenue - - - -

Advance payments of tuition revenue, recognized when

21605 Deferred Revenue-Tuition DfdRevTuit billed. 0-15610

Sponosred Income received by the University but not yet

earned. Recognized as earned revenue over the period that

21615 Deferred Revenue-Sponsor DfdRevSpn goods or services are provided

Income received by the University but not yet earned.

Recognized as earned revenue over the period that goods or

21620 Deferred Revenue-Other DfdRevOth services are provided 2400

21700-21799 - Unidentified Receipts - - - -

Deposits from development credited to this account and

21705 Holding - Contributions HldngCntrb debited when actual Source (CF) value identified.

Used as offset to record cash on a timely basis when

sponsor payments are not readily identifiable to a customer

and/or project. The liability account is cleared when the

21720 Holding - Spon Proj HldngSP revenue/receivable is recognized.

Used as offset to record cash on a timely basis when

payments other than sponsor or contributor are not readily

identifiable to a customer and/or account. The liability

account is cleared when the revenue/receivable is

21735 Holding - Other HldngOth recognized.



Used as offset to record Banner transactions when not

readily identifiable to a specific chartstring. The liability

21740 Holding - Banner HldngBnr account is cleared when the revenue is recognized.

21990-21999 - Funds Held for Others - - - -

21999 Funds held for Others FdsHldOthr

22000-22999 - Compensation Payable - - - -



22000 Salary Clearing SalClear Liability for salaries earned, prior to deductions or payment. 0-15000

Used for HR configuration, specific to deductions. (As of July

22001 Deduction Clearing DedClrTDED 1, 2006)

Used for HR configuration, specific to taxes. (As of July 1,

22002 Tax Clearing TaxClrTTAX 2006)

22016 Payroll Net Pay PRNetPay

Accrued liability for salary and fringe payments due Early

22025 Accrued Early Retire-Current AcCurErRet Retirement employees within one year 0-15203

Accrued liability for salary and fringe earned, but not yet

22030 Accrued Salary & Fringe AccrSal processed in HR 0-15201 & 0-15202





C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Liabilities Account Values

Actuals

Long Description Short Desc Purpose FRS Updates

UV_Account Range Account

University liability for faculty salaries earned but not paid.

Deductions of salary during academic year, for payment

over summer months are credits to this account. Payment of 0-15099-2112

22099 Accrued Faculty Salary AccrFacSal Salary is debited to account. 0-15099-2113

22901 Salary Encumbrance SalEncmbr Used for HR Configuration ONLY

23000-25999 Employee Deduction

23000-23999 Tax - Withholding

23000 Federal Income Tax Withholding FedIncTax Employee payroll withholding for federal income taxes 0-15021

Employee payroll withholding and unversity match for FICA

23010 FICA - Medicare Tax FICAMedic medicare taxes on employee salaries and wages 0-15014



Employee payroll withholding and unversity match for FICA

23011 FICA - Social Security Tax FICASocSec Social Security taxes on employee salaries and wages 0-15020



FICA Tax payable for FAHC common paymaster salaries.

23015 FICA - FAHC Common Paymaster FICAFAHC Credit source is report on FAHC FICA withholding. 0-15031

0-15022

0-15053

0-15055

Employee payroll withholding for State income taxes - VT, 0-15059

23100 State Income Tax Withholding STIncTax NY, OR, MD, ID, VA 0-15061

23120 NY State Inc Tax Withholding NYIncTax do not use

Employee payroll withholding for New York City Resident

23121 NY City Res Tax Withholding NYCResTax income taxes 0-15056

24000-24999 - Garnishments - - - -



24000 Emp Garnishments - Child Supt GarnChild Employee payroll deduction for Child Support payments 0-15018

Employee payroll deduction for other (not Child Support)

24010 Emp Garnishments - Other GarnOther payments 0-15018

25000-25199 - Retirement Plan- Withholding - - - -

0-15016

Employee payroll withholding and university match payable 0-15034

to benefit plan carrier for employee retirement plan. 0-15035

25000 Retirement Withholding - 403B Retire403B Accrued as a percentage of salaries and wages. 0-15036

Employee payroll voluntary withholding and university

match payable to benefit plan carrier for employee 0-15044

retirement plan. Accrued as a percentage of salaries and 0-15045

25100 Retirement Withholding - 457 Retire457 wages. 0-15048



Civil Service (Fed) employee voluntary payroll deductions

25170 Thrift Savings Plan -Civ Srv ThriftSave applied to employee's retirement savings plan 0-15050

Civil Service employee voluntary payroll withholding for

25175 Retirement - Civil Service RetCivServ supplemental civil service employee retirement 0-15013

25200-25249 - Life Insurance Withholding - - - -



Payable to benefit plan carrier for plan claims or premiums.

University accrued expenses and employee payroll

deductions are credited to this account. Carrier invoices and 0-15026,

25200 Group Life & AD&D Withholding GrpLife draws are debited to this account. 3-63220

25210 Group Life - Fed Emp Withhldg GrpLfFed Liability for Fed employee group life salary witholding 0-15012

25250-25299 - Disability Insrnce Withholding - - - -



Payable to benefit plan carrier for plan claims or premiums.

University accrued expenses and employee payroll

deductions are credited to this account. Carrier invoices and

25250 Group LT Disab Withholding LTDisab draws are debited to this account. 0-15025



Payable to benefit plan carrier for plan claims or premiums.

UVM accrued expenses for the benefit plan plus employee

deductions from payroll are credited to this account. Carrier

25260 Temp Disab Withhldng Assurity TDAsurty invoices or draws are debited to this account. 0-15040



Payable to benefit plan carrier for plan claims or premiums.

UVM accrued expenses for the benefit plan plus employee

deductions from payroll are credited to this account. Carrier

25270 Temp Disab Withhldng Concord TDConcord invoices or draws are debited to this account. 0-15051

25300-25399 - Health Insurance Withholding - - - -



Payable to benefit plan carrier for plan claims or premiums.

UVM accrued expenses for the benefit plan plus employee

deductions from payroll are credited to this account. Carrier

25350 Dental Plan Payable DentalPay invoices or draws are debited to this account. 0-15038



Payable to benefit plan carrier for plan claims or premiums.

UVM accrued expenses for the benefit plan plus employee

deductions from payroll are credited to this account. Carrier

25352 Medical Plan Payable MedicalPay invoices or draws are debited to this account.

25399 Pre-Payment Deductions PPymntDed 0-15066

25400-25499 - Union Dues Withholding - - - -

Union represented faculty payroll withholding for union

25410 UA Union Dues Withholding UADues dues 0-15015

Union represented Police Services employee payroll

25420 Teamster Union Dues Withhold TmstrDues withholding for union dues 0-15019

Union represented Physical Plant employee payroll

25430 UEW Union Dues Withholding UEWDues withholding for union dues 0-15027





C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Liabilities Account Values

Actuals

Long Description Short Desc Purpose FRS Updates

UV_Account Range Account

Voluntary deduction for non UVM union - Actors Equity of

New York:Union Dues for Employees through Theatre Dept.

25490 AE of NY Union Dues AENYDues University remits to union on employees' behalf. 0-15023

25500-25799 - Other Withholding & Deductions - - - -

Employee voluntary payroll deductions applied to

employee's flexible spending account for health care

25500 Flex Spndg Acct-Health Care HlthCrDed expenses 0-15043



Employee voluntary payroll deductions applied to

25510 Flex Spndg Acct-Dependent Care DepCareDed employee's flexible spending account for dependent care 0-15043 Inactive as of 8/30/2006

Employee payroll withholding for participation in United

25575 United Way Deductions UntdWay Way contribution campaign 0-15017



Employee voluntary payroll deductions applied to

25580 CATCard Deductions CATCrdDed employee's CATcard account or deposit to CATcard account 0-95000

Employee payroll withholding for payment to individuals

25601 Accounts Recvbl Deductions ARDeductn account balance (A/R).

Employee voluntary donation, via payroll withholding, to

25605 Staff Emergency Loan Donation StfLnDonat the Staff Emergency Loan Fund. 0-42095

25751 PA Unemployment Comp PAUnempCp 0-15058

25798 Flex Spend Acct-ConversionOnly FSAConv Conversion Only - Flex Spending Account 0-15043

Conversion only - combo code for payroll deductions and

25799 Conversion Combo KA ConCmbKA benefits to point to for KA configuration NA

26000-26999 - Non-Current Liabilities - - - -

26000-26999 - Non-current Other Liabilities - - - -

0-41102, 0-41302,

Records the federal government capital contribution to 0-41352, 0-41502,

26005 Loan Fed Cap Contribution Recd FedCont various loan programs 0-41602

Records return of the federal capital contribution to various 0-41108, 0-41308,

26006 Loan Fed Cap Contrib Returned FedContPd loan programs 0-41508, 0-41608

Accrued liability for UVM guarentee of VSAC's Green

26010 Green Mtn Loan Liability GMTLn Mountain Loan program 0-42691-2200

Accrued Liability for payments to Annuitants due later than

26020 Annuity Payable - Non Current NCAnnuity one year 2190

Accrued liability for salary and fringe payments due Early

26030 Accrued Early Rtre-Non Current NCErlyRet Retirement employees in more than one year 0-15203

Accrued liability for Executive deferred compensation

26040 Deferred Comp - Non Current NCDefComp payments 0-15206

26050 Post Retire Benft-Non Current NCPRetBen Accured liability for post retirement benefits

26102 Due To Due From Liab-Units DueToFrLb Accrued liability due to general university from units

27000-27999 - Non-current Bonds and Notes Payable - - - -

27001 Notes Payable - Non Current NCNotePay Record Notes Payable due in more one year's time 2300

Record Bond Principal payments due in more than one

27010 Bonds Payable - Non Current NCBndsPay year's time. 2730

27021 Commercial Paper - Clearing CPClearing









C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Fund Balance Account Values









Long Description Short Desc Purpose FRS

UV_Account Range Actuals Account

30000 - 39999 Fund Balance

30000 Net Assets NetAssets

UVM Chart of Accounts DRAFT

Revenue Account Values

OPS and PC

Budgtary Acct

UV_Account Range Actuals Account Rollup Long Description Short Description Purpose FRS Object Code

40000 - 48999 - - Revenue - - -

40000 - 42999 - - Tuition and Fees - - -

40110-40119 - - Tuition - Undergraduate (in state) - - -

Records undergraduate In State tuition income as posted

40111 E4011 Tuition Undgrd In State TutUGIn from Banner

Records undergraduate In State fall tuition income as posted

40112 E4011 Tuition Undgrd Fall In State TutUGFAIn from Banner

Records undergraduate In State spring tuition income as

40114 E4011 Tuition Undgrd Spring In State TutUGSPIn posted from Banner

Records undergraduate In State summer tuition income as

40116 E4011 Tuition Undgrd Summer In State TutUGSUIn posted from Banner

40120-40129 - - Tuition - Undergraduate (out of state) - - -

Records undergraduate Out State tuition income as posted

40121 E4012 Tuition Undgrd Out State TutUGOt from Banner

Records undergraduate Out State fall tuition income as

40122 E4012 Tuition Undgrd Fall Out State TutUGFAOt posted from Banner

Records undergraduate Out State spring tuition income as

40124 E4012 Tuition Undgrd Spring Out Stat TutUGSPOt posted from Banner

Records undergraduate Out State summer tuition income as

40126 E4012 Tuition Undgrd Summer Out Stat TutUGSUOt posted from Banner

40130-40139 - - Tuition - 5th and 6th year (in state) - - -

Records 5th and 6th year In State tuition income as posted

40131 E4013 Tuition 5&6 yr In State Tut56In from Banner

Records 5th and 6th year In State fall tuition income as

40132 E4013 Tuition 5&6 yr Fall In State Tut56FAIn posted from Banner

Records 5th and 6th year In State spring tuition income as

40134 E4013 Tuition 5&6 yr Spring In State Tut56SPIn posted from Banner

Records 5th and 6th year In State summer tuition income as

40136 E4013 Tuition 5&6 yr Summer In State Tut56SUIn posted from Banner

40140-40149 - - Tuition - 5th and 6th year (out of state) - - -

Records 5th and 6th year Out State tuition income as posted

40141 E4014 Tuition 5&6 yr Out State Tut56Ot from Banner

Records 5th and 6th year Out State fall tuition income as

40142 E4014 Tuition 5&6 yr Fall Out State Tut56FAOt posted from Banner

Records 5th and 6th year Out State spring tuition income as

40144 E4014 Tuition 5&6 yr Sprng Out State Tut56SPOt posted from Banner

Records 5th and 6th year Out State summer tuition income

40146 E4014 Tuition 5&6 yr Summr Out State Tut56SUOt as posted from Banner

40210-40219 - - Tuition - Graduate (in state) - - -

Records graduate In State tuition income as posted from

40211 E4021 Tuition Grad In State TutGRIn Banner

Records graduate In State fall tuition income as posted from

40212 E4021 Tuition Grad Fall In State TutGRFAIn Banner

Records graduate In State spring tuition income as posted

40214 E4021 Tuition Grad Spring In State TutGRSPIn from Banner

Records graduate In State summer tuition income as posted

40216 E4021 Tuition Grad Summer In State TutGRSUIn from Banner

40220-40229 - - Tuition - Graduate (out of state) - - -

Records graduate Out State tuition income as posted from

40221 E4022 Tuition Grad Out State TutGROt Banner

Records graduate Out State fall tuition income as posted

40222 E4022 Tuition Grad Fall Out State TutGRFAOt from Banner

Records graduate Out State spring tuition income as posted

40224 E4022 Tuition Grad Spring Out State TutGRSPOt from Banner

Records graduate Out State summer tuition income as

40226 E4022 Tuition Grad Summer Out State TutGRSUOt posted from Banner

40310-40319 - - Tuition - Medical (in state) - - -

Records medical In State tuition income as posted from

40311 E4031 Tuition Medical In State TutMDIn Banner

Records medical In State fall tuition income as posted from

40312 E4031 Tuition Medical Fall In State TutMDFAIn Banner

Records medical In State spring tuition income as posted

40314 E4031 Tuition Medical Sprng In State TutMDSPIn from Banner

Records medical In State summer tuition income as posted

40316 E4031 Tuition Medical Summr In State TutMDSUIn from Banner

40320-40329 - - Tuition - Medical (out of state) - - -

Records medical Out State tuition income as posted from

40321 E4032 Tuition Medical Out State TutMDOt Banner

Records medical Out State fall tuition income as posted from

40322 E4032 Tuition Medical Fall Out State TutMDFAOt Banner

Records medical Out State spring tuition income as posted

40324 E4032 Tuition Medical Sprg Out State TutMDSPOt from Banner

Records medical Out State summer tuition income as posted

40326 E4032 Tuition Medical Sumr Out State TutMDSUOt from Banner

40410-40419 - - Tuition - Non-Degree Tuition (in state) - - -

Records non-degree In State tuition income as posted from

40411 E4041 Tuition Nondegr In State TutNNIn Banner

Records non-degree In State fall tuition income as posted

40412 E4041 Tuition Nondegr Fall In State TutNNFAIn from Banner

Records non-degree In State spring tuition income as posted

40414 E4041 Tuition Nondegr Sprng In State TutNNSPIn from Banner

Records non-degree In State summer tuition income as

40416 E4041 Tuition Nondegr Sumr In State TutNNSUIn posted from Banner





C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Revenue Account Values

OPS and PC

Budgtary Acct

UV_Account Range Actuals Account Rollup Long Description Short Description Purpose FRS Object Code

40420-40429 - - Tuition - Non-Degree Tuition (out of state) - - -

Records non-degree Out State tuition income as posted from

40421 E4042 Tuition Nondegr Out State TutNNOt Banner

Records non-degree Out State fall tuition income as posted

40422 E4042 Tuition Nondegr Fall Out State TutNNFAOt from Banner

Records non-degree Out State spring tuition income as

40424 E4042 Tuition Nondegr Sprg Out State TutNNSPOt posted from Banner

Records non-degree Out State summer tuition income as

40426 E4042 Tuition Nondegr Sumr Out State TutNNSUOt posted from Banner

40430-40489 - - Tuition - Other - - -

Records tuition income from in-state students for studies

40431 E4043 Tuition Abroad - In State TutAbrdIn outside the United States

Records tuition income from out-of-state students for

40433 E4043 Tuition Abroad - Out State TutAbrdOt studies outside the United States

40449 E4043 Tuition Offset TutOffset Records offsets to tuition revenue

Central Use Only - Record year end adjustment to Tuition &

40489 E4043 Scholarship Allowance SchlrAllw Fees per Scholarship Allowance calculation

48990-48994 - - Tuition Transfer - - -

Records the transfer of tuition income between

48990 E4043 IC - Tuition Allocation TutIDPTrf departments/divisions

40500-40569

40590-40599 - - Student Fees - - -



40501 E4051 Fees - Undergrad Comprehensive FeeUndgrd Comprehensive fee paid by full-time undergrad students

40505 E4051 Fees - Non-Degree Comp FeeNDCmp Comprehensive fee paid by Non-Degree Students

40512 E4051 Fees - Grad Comprehensive FeeGradNG Comprehensive fee paid by Grad Students

40513 E4051 Fees - Medical Student Comp FeeMedStd Comprehensive fee paid by Medical Students

40514 E4051 Fees - Part-time Comprehensive FeePT Comprehensive fee paid by part-time students

40515 E4051 Fees - Summer Comprehensive FeeSummer Comprehensive fee paid by summer students

Distribution of comprehensive fee revenue to various units

40520 E4051 Fees - Distributed Stdnt Fees FeeDist funded by this fee

40521 E4051 Fees - Application FeeAppl Records the fees paid by applicants for admission

40522 E4051 Fees - Acceptance FeeAccept Fees paid by admitted students to hold place in class

Records fees for participation in student orientation

40523 E4051 Fees - Orientation FeeOrient programs

40524 E4051 Fees - IRA FeeIRA Inter-residency Association fee

Records fees paid by students to participate in events or

40525 E4051 Fees - Student Activity FeeStdAct activities

Records fees paid by students studying outside the United

40526 E4051 Fees - Study Abroad FeeStdFor States

Records fees paid by students for UVM courses involving

40527 E4051 Fees - Travel Studies FeeTrvStud travel



Records fees paid by students for laboratory equipment and

40528 E4051 Fees - Lab/Materials FeeLab supplies or other materials used in for credit courses

40529 E4051 Fees - Computer FeeComptr Records fees paid by students for online resources

40530 E4051 Fees - BioSafety FeeBioSafe Records fees paid by students for biosafety clothing



40531 E4051 Fees - Publications FeePub Records fees paid by students for manuals and publications

40532 E4051 Fees - Microscope FeeMicrosc Records fees paid by students for use of microscopes

40533 E4051 Fees - Health FeeHealth Records fees paid by students for health care

Records fees paid by students to have their employer pay

tuition bill. Student pays 20% down and defers the

40534 E4051 Fees - Employer Deferment FeeEmprDef remainder.

40535 E4051 Fees - Contract Svc Fee FeeCtrSvc

40536 E4051 Fees - Contract Svc Flat Fee FeeCtrSvcF

Records fees paid by students to enroll in the student loan

40537 E4051 Fees - Payment Plan Applctn FeePymPlnA payment plan

40541 E4051 Fees - Advanced Degree FeeAdvDeg Fees paid by grad students not taking classes

40542 E4051 Fees - Grad Application FeeGrdAppl Fees paid by applicants for Graduate admission



40543 E4051 Fees - Credit by Exam FeeCrExam Records fees paid by students to take exam for course credit

40591 E4051 Fees - Late Payment FeeLatePym Records fees paid by students for late AR payments

40570-40589 - - Room & Board Fees - - -

40570-40579 - - Room Fees - - -

40571 E4057 Fees - Room Fee FeeRoom Records fees paid by students for room

40575 E4057 Fees - Apartment Fee FeeAptmnt Records fees paid by students for apartment

40570-40589 - - Board Fees - - -

40581 E4058 Fees - Board Fee FeeBoard Records fees paid by student for meals

41000-41499 - - Educational Programs & Events - - -

41000-41049 - - Educational Program Fees - - -

Fees paid by attendees at university sponsored conferences,

seminars and workshops. Generally one-time or periodic

41011 E4101 Fees - Conference FeeConfrce programs

Fees paid by participants in on-going educational programs

other than undergraduate or graduate degree programs

(continuing education non-credit, executive education,

41012 E4101 Fees - Educational Programs FeeEdPrgm summer camps education etc)



41013 E4101 Fees - Materials FeeMateral Fees paid for materials and supplies for non-credit programs



Records the fees charged for the sale of mauals, publications

41014 E4101 Fees - Manual & Publctn Sales FeeManual and subscriptions for educational non-credit programs

41015 E4101 Fees - Other Ed Programs FeeOthEdPr Records other fees paid by participants.





C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Revenue Account Values

OPS and PC

Budgtary Acct

UV_Account Range Actuals Account Rollup Long Description Short Description Purpose FRS Object Code



Fee paid by student when seeking admittance into the

M.S.Nursing program with undergraduate of A.S. in nursing

and B.S. in another area of study is. Credentials are

reviewed by a team of Faculty to determine if the criteria to

41016 E4101 Fees - Nursing Assessment FeeNurse enter M.S. Nursing program is met.

Fee paid by student nurses for the National Student Nurses

41017 E4101 Fees - Nat'l Stndt Nurse Assoc FeeNSNA Association

41050-41099 - - Events Fees - - -



Fees paid by individuals for participating in a university event

41051 E4101 Fees - Single Event FeeEvent (sporting events, theater productions etc)

41052 E4101 Fees - Season Tickets FeeSeason Fees paid for season tickets etc



Fees paid by individuals for participating in a university event

41061 E4101 Fees - Regular Admissions FeeRegAdm (sporting events, theater productions etc)

Fees paid by a group for participating in a university event

41062 E4101 Fees - Group Admissions FeeGrpAdm (sporting eveents, theater productions etc)

41500-41599 - - State Appropriations - - -

41500-41519 - - State Appropriations - - -

41510 E4151 Vermont General Appropriation GenApprVT Vermont state appropriation to the general fund

41512 E4151 Vermont Capital Appropriation CapApprVT Vermont state appropriation for capital projects

Vermont state appropriation - variable funding for a variety

41514 E4151 Vermont Variable Appropriation VarApprVT of items.



41521 E4154 Maine Medical Compact AppropME Records fees paid by Maine Access for COM student slots.

42000-42099 - - Sponsored Projects - - -

42000-42019 - - Sponsored Projects - - -



42001 E4201 Sponsored Projects Direct Rev SpPrDirRev Records sponsored project revenue from external sources

Records sponsored project revenue generated from the F&A

42002 E4202 Sponsored Project F&A Revenue SpPrFARev rate

42100-42199 - - Non-Sponsored Contract Revenue - - -

42100-42119 - - Non-Sponsored Contract Revenue - - -



42101 E4211 Non-Sponsored Contract Revenue NSpnCtrRev Revenue from sponsorship agreements with external parties

44000-44099 - - Loan Income - - -

44000-44029 - - Loan Income - - -

44011 E4401 Loan Interest Income LnIntInc Interest earned on student, faculty & staff loans 4440

44013 E4401 Student Loan Penalty Charge LnPenlty Penalty fees paid on NDSL student loans

44015 E4401 Student Loan Late Fee LnLateFee Late fees paid on Perkins Loans

44017 E4401 Student Loan Collection Fees LnCollFee Student Loan collection fees paid by borrower

44019 E4401 Loan Cancel Reimbursement LnCancReim Reimbursement of student loan cancellations 4690

44100-44199 - - Income on Investments - - -

44100-44149 - - Income on Investments - - -

44111 E4411 Short-term Investments STermInv Short Term Operating investment income

44113 E4411 Intermediate Term Investments IntermdInv Intermediate Term Operating investment income

44115 E4411 Long-term Investments LTermInv Long-term Investment income

44116 E4411 Trust Income TrustInc Income from Trusts for which UVM is beneficiary 4410

44117 E4411 Interest Income - Investments IntIncInv Interest earned on investments 4420

44118 E4411 Interest Income - Bank IntIncBk Interest earned on bank accounts 4421

44119 E4411 Interest Income - Repo IntIncRp Interest earned on repo

44120 E4411 Dividend Income DivInc Dividends earned on investments 4430

44122 E4411 Realized Gain/(Loss) Invest GainLoss Realized gains and losses on investments (net) 4500

44124 E4411 Limited Partnership Income PartnrInc Income from limited partnership investments 4471

44126 E4411 Real Estate Invest Income REITInc Income from real estate investment trusts 4472

44128 E4411 Venture Capital Fund Income VntCapInc Income from venture capital fund investments 4474

44130 E4411 Hedge Fund HdgeInc Income from hedge fund investments

44132 E4411 Private Equity Fund Income PvtEqtyInc Income from private equity investments

Change in unrealized investment appreciation from prior

44134 E4411 Unrealized Gain/(Loss) UnrApprChg period

Charge to record interest incurred by UVM departments on

48031 E4800 IC Interest Income IntIntInc loans issued by the internal bank

44200-44299 - - Income on Endowments - - -

44200-44219 - - Income on Endowments - - -

Restricted Endowment income distribution based on

Endowment Spending Policy - use source and fund to further

44201 E4421 Endowment Income Distributed IncDist identify - this is transfer 4920

Distribution of endowment income to general fund for

support of development office and management of the

44205 E4421 Endowment Mgmt Fee Distributed EndowFee endowment 4491/ 1-13500-0100

Distribution of unrestricted endowment income to general

44210 E4421 Unrestricted Endowment Income UREndInc fund 4490/1-13400-0100

44300-44399 - - Development & Fundraising - - -

44300-44319 - - Contributions & Pledge Revenue - - -



44301 E4431 Employee Giving EmpGivng Deductions from employee paychecks for donations to UVM. 4110



Fees to attend dinners and other events for donor, alum,

and athletic fan relations (If a portion of fee is considered a Inactivated

44303 E4431 Event Fees Events gift, use 44309 gifts instead of this account) 8/27/2007







C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Revenue Account Values

OPS and PC

Budgtary Acct

UV_Account Range Actuals Account Rollup Long Description Short Description Purpose FRS Object Code

Records contributions received by the university from

donors. Use the appropriate funding source to identify donor

intentions as unrestricted, restricted expendable or

44309 E4431 Gifts Gifts restricted non-expendable. 4110



Records contributions received by the university from

component units (ex. UMEA). Use the appropriate funding

source to identify donor intentions as unrestricted,

44310 E4431 Gifts-Component Units GiftCmpnt restricted expendable or restricted non-expendable.

44311 E4431 Accrued Pledge Revenue PldgInc Accrual of pledged gift income

45000-45499 - - Product Sales and Auxiliary Income - - -

45000-45099 - - Sales on Account - - -

Revenue earned for sales of goods and services to external

45001 E4501 Product/Serv Sales on Acct SalesAR customers billed through accounts receivable.

45002 E4501 Product/Serv Sales on Acct 2 Sales2Acct see above

45003 E4501 Product/Serv Sales on Acct 3 Sales3Acct see above

45004 E4501 Product/Serv Sales on Acct 4 Sales4Acct see above

45005 E4501 Product/Serv Sales on Acct 5 Sales5Acct see above

45006 E4501 Product/Serv Sales on Acct 6 Sales6Acct see above

45007 E4501 Product/Serv Sales on Acct 7 Sales7Acct see above

45008 E4501 Product/Serv Sales on Acct 8 Sales8Acct see above

45009 E4501 Product/Serv Sales on Acct 9 Sales9Acct see above

45010 E4501 Product/Serv Sales on Acct 10 Sales10Act see above

45011 E4501 Product/Serv Sales on Acct 11 Sales11Act see above

45012 E4501 Product/Serv Sales on Acct 12 Sales12Act see above

45013 E4501 Product/Serv Sales on Acct 13 Sales13Act see above

45014 E4501 Product/Serv Sales on Acct 14 Sales14Act see above

45015 E4501 Product/Serv Sales on Acct 15 Sales15Act see above

45016 E4501 Product/Serv Sales on Acct 16 Sales16Act see above

45017 E4501 Product/Serv Sales on Acct 17 Sales17Act see above

45018 E4501 Product/Serv Sales on Acct 18 Sales18Act see above

45019 E4501 Product/Serv Sales on Acct 19 Sales19Act see above

45020 E4501 Product/Serv Sales on Acct 20 Sales20Act see above

45100-45149 - - Product Sales on Cash - - -

Revenue earned for sales of goods and services to external

45101 E4501 Product/Serv Sales - Cash 1 Sales1Cash customers for cash or personal credit card. 0510

45102 E4501 Product/Serv Sales - Cash 2 Sales2Cash see above

45103 E4501 Product/Serv Sales - Cash 3 Sales3Cash see above

45104 E4501 Product/Serv Sales - Cash 4 Sales4Cash see above

45105 E4501 Product/Serv Sales - Cash 5 Sales5Cash see above

45106 E4501 Product/Serv Sales - Cash 6 Sales6Cash see above

45107 E4501 Product/Serv Sales - Cash 7 Sales7Cash see above

45108 E4501 Product/Serv Sales - Cash 8 Sales8Cash see above

45109 E4501 Product/Serv Sales - Cash 9 Sales9Cash see above

45110 E4501 Product/Serv Sales - Cash 10 Sales10Csh see above

45111 E4501 Product/Serv Sales - Cash 11 Sales11Csh see above

45112 E4501 Product/Serv Sales - Cash 12 Sales12Csh see above

45113 E4501 Product/Serv Sales - Cash 13 Sales13Csh see above

45114 E4501 Product/Serv Sales - Cash 14 Sales14Csh see above

45115 E4501 Product/Serv Sales - Cash 15 Sales15Csh see above

45116 E4501 Product/Serv Sales - Cash 16 Sales16Csh see above

45117 E4501 Product/Serv Sales - Cash 17 Sales17Csh see above

45118 E4501 Product/Serv Sales - Cash 18 Sales18Csh see above

45119 E4501 Product/Serv Sales - Cash 19 Sales19Csh see above

45120 E4501 Product/Serv Sales - Cash 20 Sales20Csh see above

45150-45199 - - Product Sales UBIT - - -

Revenue earned for sales of goods and services, that are

subject to UBIT (Unrelated Business Income Tax), to external

45151 E4501 Product/Serv Sales - UBIT 1 Sale1UBIT customers.

45152 E4501 Product/Serv Sales - UBIT 2 Sale2UBIT see above

45153 E4501 Product/Serv Sales - UBIT 3 Sale3UBIT see above

45154 E4501 Product/Serv Sales - UBIT 4 Sale4UBIT see above

45155 E4501 Product/Serv Sales - UBIT 5 Sale5UBIT see above

45156 E4501 Product/Serv Sales - UBIT 6 Sale6UBIT see above

45157 E4501 Product/Serv Sales - UBIT 7 Sale7UBIT see above

45158 E4501 Product/Serv Sales - UBIT 8 Sale8UBIT see above

45159 E4501 Product/Serv Sales - UBIT 9 Sale9UBIT see above

45160 E4501 Product/Serv Sales - UBIT 10 Sale10UBIT see above

45161 E4501 Product/Serv Sales - UBIT 11 Sale11UBIT see above

45162 E4501 Product/Serv Sales - UBIT 12 Sale12UBIT see above

45163 E4501 Product/Serv Sales - UBIT 13 Sale13UBIT see above

45164 E4501 Product/Serv Sales - UBIT 14 Sale14UBIT see above

45165 E4501 Product/Serv Sales - UBIT 15 Sale15UBIT see above

45166 E4501 Product/Serv Sales - UBIT 16 Sale16UBIT see above

45167 E4501 Product/Serv Sales - UBIT 17 Sale17UBIT see above

45168 E4501 Product/Serv Sales - UBIT 18 Sale18UBIT see above

45169 E4501 Product/Serv Sales - UBIT 19 Sale19UBIT see above

45170 E4501 Product/Serv Sales - UBIT 20 Sale20UBIT see above

45200-45299 - - Product Sales Internal Charges - - -

Records revenue for interdepartmental entries. This

revenue is separated for year-end financial reporting of

45201 E4800 IC- Product 1 Internal Sales ICProd1 income. (Budgeted using E4800)

45202 E4800 IC- Product 2 Internal Sales ICProd2 see above

45203 E4800 IC- Product 3 Internal Sales ICProd3 see above

45204 E4800 IC- Product 4 Internal Sales ICProd4 see above



C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Revenue Account Values

OPS and PC

Budgtary Acct

UV_Account Range Actuals Account Rollup Long Description Short Description Purpose FRS Object Code

45205 E4800 IC- Product 5 Internal Sales ICProd5 see above

45206 E4800 IC- Product 6 Internal Sales ICProd6 see above

45207 E4800 IC- Product 7 Internal Sales ICProd7 see above

45208 E4800 IC- Product 8 Internal Sales ICProd8 see above

45209 E4800 IC- Product 9 Internal Sales ICProd9 see above

45210 E4800 IC- Product 10 Internal Sales ICProd10 see above

45211 E4800 IC- Product 11 Internal Sales ICProd11 see above

45212 E4800 IC- Product 12 Internal Sales ICProd12 see above

45213 E4800 IC- Product 13 Internal Sales ICProd13 see above

45214 E4800 IC- Product 14 Internal Sales ICProd14 see above

45215 E4800 IC- Product 15 Internal Sales ICProd15 see above

45216 E4800 IC- Product 16 Internal Sales ICProd16 see above

45217 E4800 IC- Product 17 Internal Sales ICProd17 see above

45218 E4800 IC- Product 18 Internal Sales ICProd18 see above

45219 E4800 IC- Product 19 Internal Sales ICProd19 see above

45220 E4800 IC- Product 20 Internal Sales ICProd20 see above

45400-45449 - - Agric Sales/Svcs - - -

Revenue earned for sales of goods and services to external

45401 E4501 Sales - Cull Cows SLCullCows customers.

45402 E4501 Sales - Calf SLCalf see above

45403 E4501 Sales - Breeding Stock SLBrdgStck see above

45404 E4501 Sales - Horse SLHorse see above

45405 E4501 Sales - Insem SLInsem see above

45406 E4501 Sales - Milk SLMilk see above

45407 E4501 Sales - Apples SLApple see above

45408 E4501 Sales - Compost SLCmpst see above

45409 E4501 Sales - Wood SLWood see above

45421 E4501 Fees - Boarding FeeBrdng see above

45422 E4501 Fees - Breeding FeeBreed see above

46000-46019 - - Auxiliary Other Income - - -

External customer payments & Employee voluntary payroll

deductions applied to payment for University Day Care

46001 E4531 University Day Care Revenue UVMDayCare Services 3-14133

External sales & Employee voluntary payroll withholding for

46002 E4531 Lane Series Revenue LaneSeries Lane Series subscription. 3-50305

Employee voluntary payroll withholding, before tax, for

46003 E4531 Parking PreTax Deductions PrkPrTxDed Reserved Parking, Zone 1, Zone 2, and Zone P. 3-50420-0510

46004 E4531 Auxiliary - Discounts IncAuxDisc

All other miscellaneous auxiliary income not related to sales

46005 E4531 Auxiliary - Other IncAuxOthr of goods and services

46019 E4531 CATCard Clearing CATCardClr

46100-46999 - - Other Revenue Sources - - -

46100-46119 - - Royalty Income - - -

Revenue received by the university for intellectual property

46101 E4601 Royalty Income IncRoyalty licensed to external parties.

46120-46139 - - Licensing Income - - -

Revenue received by the university for the licensing of UVM

46122 E4602 Licensing Income IncLicense products.

46140-46159 - - Rental Income - - -

Revenue from rental of university property to external

46141 E4610 Property Rental Income IncPropRnt parties



46143 E4610 Space Rental Income IncSpacRnt Revenue from rental of university space to external parties

46200-46299

46440-46449 - - Other Fees - - -

Revenue from faculty and staff fines or penalties (i.e. library

46202 E4603 Fees-Fines&Penlty Fac/Staff FeeFacStaf fines, parking tickets etc)

Revenue from student fines or penalties (i.e. library fines,

46204 E4603 Fees-Fines&Penlty Student FeeStudent parking tickets etc)

46205 E4603 Fees-Service Charge FeeSvcChrg Revenue from service charges

Revenue from external affiliates fines or penalties (i.e.

46206 E4603 Fees-Fines&Penlty External FeeFnPnExt library fines, parking tickets etc)

46221 E4603 Fees - Academic Transcripts FeeAcdTrns Records fees paid for academic transcripts

Revenue from National Student Clearinghouse for a

percentage of what is charged to verify UVM students

46222 E4603 Fees - Verification Revenue FeeVerfctn academic records and current enrollment.

46300-46349 - - Sponsorship - - -



46301 E4603 Sponsorship Income IncSponsor Revenue from sponsorship agreements with external parties

46303 E4603 Advertising Income IncAdvert Revenue from sales of advertising

46350-46399 - - Tournament & Game Guarentees - - -

Revenue for participation in NCAA athletic tournaments and

46351 E4110 NCAA & Tournament Income IncTournmt distributions from NCAA

46353 E4110 Game Guarentee Income IncGuarnte Revenue from opponent team for playing them

46400-46439

46450-46499 - - Other - - -

46401 E4603 Conversion Offset CNVOffset Converion offset - FRS

Revenue from the Federal Medicare Prescription Drug

program for employers who provide insurance coverage

46411 E4603 Medicare Prescp Drug Prg Inc MedRxInc equivalent or better than Medicare part D.



46421 E4603 Interest Income on A/R IntIncAR Revenue from interest charged on past due A/R balances

Revenue from products related to sponsored research

46422 E4603 Program Income ProgInc activities.





C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Revenue Account Values

OPS and PC

Budgtary Acct

UV_Account Range Actuals Account Rollup Long Description Short Description Purpose FRS Object Code



Revenue from miscellaneous items such as one time class

46423 E4603 Miscellaneous Income MiscInc action suits, one-time rebates, or state abandoned property.

46424 E4603 Insurance Recoveries InsurRecv

46435 E4603 Deferred Income Prorate DefrIncPro

46441 E4603 Fees - Bad Check FeeBadChk Fee charged on checks that bounce

46442 E4603 Fees - Credit Card Convnc FeeCrdtCrd

46480 E4603 Agency Revenue AgencyRev Record revenue for agency accounts

46491 E4649 Prior Yr Carry Forward PrYrCyForw 0951

Auxiliary revenue budget to offset expense budget for prior

46499 E4640 Prior Yr Encumbrance Offset PrYrEnc year encumbrances

48000-48999 - - Internal Income - - -

48000-48699

48997-48998 - - Internal Charges Revenue - - -

48001 E4800 IC - NET Directory Rev ICNetDir

48002 E4800 IC - Phone Lines/Equip Rev ICPhnEqp

48003 E4800 IC - Long Distance Rev ICLngDist

48004 E4800 IC - Voice T&M Rev ICVoice

48005 E4800 IC - Phone Mail Rev ICPhnMail

48006 E4800 IC - Non-PBX Local Lines Rev ICLocalLn

48007 E4800 IC - Non-PBX Long Distance Rev ICLongDst

48008 E4800 IC - Phone Equip Pur Rev ICPhnPur

48009 E4800 IC - Network T&M Rev ICNetTM

48010 E4800 IC - CC & Conference Calls Rev ICCCCnfC

48011 E4800 IC - NET Yellow Pages Rev ICNetYlw

48012 E4800 IC - Wireless Data Svc Rev ICWrls

48013 E4800 IC - Phone Work Order Rev ICPnWO

48014 E4800 IC - Hardware Rev ICHrdw

48015 E4800 IC - Software Rev ICSftw

48016 E4800 IC - Micro Comp Srvcs/Accr Rev ICMicroSv

48017 E4800 IC - Photo Services Rev ICPhoto

48018 E4800 IC - Advertisting Rev ICAdv

48019 E4800 IC - Microfilming Services Rev ICMicroflm

48020 E4800 IC - Copying Rev ICCpyng

48021 E4800 IC - Convenience Copying Rev ICCnvCpy

48022 E4800 IC - Copy Center Charges ICCpyCtr

48023 E4800 IC - Printing&Pub Svcs Rev ICPrntPb

48024 E4800 IC - Publications Rev ICPubctn

48025 E4800 IC - Mail Processing Rev ICMailPrc

48026 E4800 IC - Audio/Visual Svcs Rev ICAVSv

48027 E4800 IC - Heat Plant Rev ICHeat

48028 E4800 IC - Rental UVM Facilites Rev ICRntFac

48029 E4800 IC - CATcard Fees Rev ICCATCrd

48030 E4800 IC - Office Equip Repr Rev ICOfEqRpr

48032 E4800 IC - A&E Services Rev ICAESvc

48033 E4800 IC - University Postage Rev ICUnivPst

48034 E4800 IC - Equipment Rental Rev ICEqpRnt

48035 E4800 IC - Conf & Events Svcs Rev ICCAES

48036 E4800 IC - Chemicals Rev ICChem

48037 E4800 IC - Library Services Rev ICLibry

48038 E4800 IC - Health WellBng Svcs Rev ICHWBSv

48039 E4800 IC - Ticket Revenue ICTckt

48040 E4800 IC - Fax Svc Revenue ICFaxSvRev

48041 E4800 IC - Late Fees Revenue ICLateFeeR

48042 E4800 IC - Commission Rev ICComsnRev

48043 E4800 IC - CATcard Door Access Rev ICCATDrAcR

48044 E4800 IC - Certificates ICCert

48101 E4800 IC - Work Order ICWorkOrd

48997 E4800 IC - Reclassify Sales ICRcls 0699

48998 E4800 IC - Unit Support ICUntSupt

48700-48799 - - Internal Support - - -

48701 E4870 IC - Subsidy 1 ICSbsdy1

48702 E4870 IC - Subsidy 2 ICSbsdy2

48703 E4870 IC - Subsidy 3 ICSbsdy3

48704 E4870 IC - Subsidy 4 ICSbsdy4

48705 E4870 IC - Subsidy 5 ICSbsdy5

48706 E4870 IC - Subsidy 6 ICSbsdy6

48707 E4870 IC - Subsidy 7 ICSbsdy7

48708 E4870 IC - Subsidy 8 ICSbsdy8

48709 E4870 IC - Subsidy 9 ICSbsdy9

48710 E4870 IC - Subsidy 10 ICSbsdy10

48999-48999 - - IC - Indirect - - -

48999 E4899 IC - Indirect ICIndirect

49900-49949 - - Internal Funding - - -

49900 E4800 Intrnl Funding-Transfer From IFXferFrom

49950-49999 - - Revenue Suspense - - -

49951 E4800 Revenue Suspense RevSusps









C:\Docstoc\Working\pdf\a6a4875f-b3af-4e43-ad42-022255b4a2d3.xls

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

50000-57999 - - - - Salaries, Wages - - - - -

50000 - 51999 - - - - Faculty Salaries - - - - -

Professor, Associate Professor, Assistant Professor, Instructor,

50000-50299 Instructional Faculty

- - - - Adjunct Appointments, Clinical Appointments, Visiting

50600-50629 Univ Medical Group Instructional Faculty

- Appointments, Lecturers - - -

50100 E5010 F5000 F9998 Tenure-Track, Tenured TTrkTenure Tenure-Track, Tenured Instructional Faculty 1110 40.5% 40.0%

50200 E5020 F5000 F9998 Non-Tenure-Track NTTrk Non-Tenure Track Instructional Faculty 1120 40.5% 40.0%

50210 E5021 F5000 F9998 Clin NT Track COM Fac CNTTFaclt College of Medicine Only, Clinical Track Faculty 1120 40.5% 40.0%

50600 E5060 F5000 F9998 Med Group Tenure-Track MGTTrk Medical Group Tenure-Track, Tenured Instructional Faculty N/A 40.5% N/A

50610 E5061 F5000 F9998 Med Group Non-Tenure Track MGNTTrk Medical Group Non-Tenure Track Instructional Faculty N/A 40.5% N/A

50620 E5062 F5000 F9998 Med Group Clin NT Track Fac MGCNTTFac Medical Group Clinical Track Faculty N/A 40.5% N/A

50300-50399 Research Faculty Research Associate, Research Assistant Professor, Research

- - - -

50630-50639 Univ Medical Group Research Faculty - Associate Professor, and Research Professor - - -

50300 E5030 F5000 F9998 Research Faculty RschFaclt Research Faculty 1130 40.5% 40.0%

50630 E5063 F5000 F9998 Med Group Research Faculty MGRschFac Medical Group Research Faculty N/A 40.5% N/A

Extension Instructors, Extension Assistant Professors,

50400-50499 - - - - Extension Faculty

- Extension Associate Professors, Extension Professors - - -

50400 E5040 F5000 F9998 Extension Faculty ExtFaclt Extension Faculty 1140 40.5% 40.0%

50402 E5042 F5000 F9998 Extension Faculty Civil Serv ExtFacCvS Extension Faculty 1140 33.0% 32.8%

50409 E5040 F5000 F9998 Ext Fclty - Conversion Only CnvExtFclt Conversion Only - Extension Faculty

Library Instructors, Library Assistant Professor, Library

50500-50599 - - - - Library Faculty

- Associate Professor, Library Professor - - -

50500 E5050 F5000 F9998 Library Faculty LibFaclt Library Faculty 1150 40.5% 40.0%

Department chairpersons, academic director (base pay or

50700-50799 - - - - Academic Administration stipends), other academic administrative assignments (non-

- staff) - - -

50700 E5070 F5000 F9998 Chairperson Chair Academic department chairperson 1170 40.5% 40.0%

50710 E5071 F5000 F9998 Other Academic Admin Work AcadAdmWk Academic director, program director 1170 40.5% 40.0%

50712 E5072 F5000 F9998 Other Academic Admin Cvl Svc AcadAdmCvS Academic director, program director civil service work 1170 33.0% 32.8%

50719 E5071 F5000 F9998 Othr Acad - Conversion Only CnvOthAcdm Conversion Only - Other Academic work

50800-50899 - - - - Continuing Education Faculty - Continuing Education Faculty Responsibilities - - -

50800 E5080 F5000 F9998 Continuing Education Faculty CEFaclt Continuing Education Lecturer Faculty N/A 40.5% 40.0%



50810 E5080 F5000 F9998 CE Evening Div Faculty Salary CEEvngFac Continuing Education Evening Division - All Faculty Payments N/A 40.5% 40.0%



50820 E5080 F5000 F9998 CE Summer Ses Faculty Salary CESumFac Continuing Education Summer Session - All Faculty Payments N/A 40.5% 40.0%

Continuing Education Non-Credit Instruction. Benefit rate

50830 E5080 F5000 F9998 CE Non-Credit Instruction CENonCrIns changed to part time per FP#13809 (Effective FY11) N/A 8.6% 40.0%

50840 E5080 F5000 F9998 CE General Faculty Work CEGenFac Continuing Education General Faculty Work N/A 40.5% 40.0%



50850 E5080 F5000 F9998 Cont Education Faculty Temp CEFaclt Continuing Education Lecturer Faculty - temporary employee N/A 8.6% 8.7%

Continuing Education Evening Division - Faculty temporary

50860 E5080 F5000 F9998 CE Evening Div Faculty Temp CEEvngFac employee N/A 8.6% 8.7%

Continuing Education Summer Session - Faculty temporary

50870 E5080 F5000 F9998 CE Summer Ses Faculty Temp CESumFac employee payments N/A 8.6% 8.7%

Continuing Education Non-Credit Instruction - temporary

50880 E5080 F5000 F9998 CE Non-Credit Instruction Temp CENonCrIns employee N/A 8.6% 8.7%

Continuing Education General Faculty Work - temporary

50890 E5080 F5000 F9998 CE General Faculty Work Temp CEGenFac employee N/A 8.6% 8.7%

50900-50999 - - - - Additional Faculty Work - Additional and Supplemental Responsibilities - - -

College of Medicine Non-Credit Continuing Professional

50900 E5090 F5000 F9998 COM Cont Med Education Salary COMCMESal Education N/A 40.5% 40.0%

50910 E5090 F5000 F9998 Faculty Summer Daily Pymts FacSmDaily Faculty Payments at Summer Daily Rate ($150.00) N/A 40.5% 40.0%

50920 E5090 F5000 F9998 Faculty Incidental Payments FacIncdPym Faculty Incidental Payments N/A 40.5% 40.0%

50925 E5090 F5000 F9998 Faculty Emeriti Wages FacEmrWg Emeriti Faculty wages for part time work N/A 8.6% 8.7%

51000-51999 Officers of Administration President, Vice Presidents, Provost, Vice Provosts, Deans,

- - - -

50680-50689 Univ Medical Group Ofc of Administration - Directors of Continuing Education and Extension - - -

51100 E5110 F5000 F9998 Officer of Administration OfcrAdmin 1160 40.5% 40.0%

51102 E5110 F5000 F9998 Officer of Admin Cvl Svc OfrAdmnCvS Civil Service employee N/A 33.0% 32.8%

50680 E5068 F5000 F9998 Med Group Ofc of Admin MGOfcAdm Medical Group Officer of Administration N/A 40.5% N/A

52000-53999 - - - - Staff Salaries and Wages - - - - -

52000-52999 Staff Salary Employees

- - - -

50690-50699 Univ Medical Group Staff - - - - -

52000 E5200 F5000 F9998 Staff Salary StfSalary Salaried Staff Members 1400 40.5% 40.0%

52050 E5200 F5000 F9998 Staff Coaching Salary StfCoacSal Salaried Coaching Staff 1400 40.5% 40.0%

52100 E5200 F5000 F9998 Non-Exmpt Secretarial/Clerical NExSecCler Salaried Staff Non-Exempt Secretarial/Clerical 1400 40.5% 40.0%

52110 E5200 F5000 F9998 Non-Exmpt Tech/Paraprof NExTecParP Salaried Staff Non-Exempt Technical/Paraprofessional 1400 40.5% 40.0%

52120 E5200 F5000 F9998 Non-Exmpt Skilled Crafts NExSklCrft Salaried Staff Non-Exempt Skilled Crafts 1400 40.5% 40.0%

52130 E5200 F5000 F9998 Non-Exmpt Service Maintenance NExSerMain Salaried Staff Non-Exempt Service Maintenance 1400 40.5% 40.0%

52140 E5200 F5000 F9998 Non-Exmpt Profesnl/Non-Faculty NExProfNFa Salaried Staff Non-Exempt Professional/Non-Faculty 1400 40.5% 40.0%

52150 E5200 F5000 F9998 Exmpt Techn/Paraprof ExTecParP Salaried Staff Exempt Technical/Paraprofessional 1400 40.5% 40.0%

52160 E5200 F5000 F9998 Exmpt Skilled Crafts ExSklCrft Salaried Staff Exempt Skilled Crafts 1400 40.5% 40.0%

52170 E5200 F5000 F9998 Exmpt Service Maintenance ExSerMain Salaried Staff Exempt Service Maintenance 1400 40.5% 40.0%

52180 E5200 F5000 F9998 Exmpt Professional/Non-Faculty ExProfNFa Salaried Staff Exempt Professional/Non-Faculty 1400 40.5% 40.0%

52190 E5200 F5000 F9998 Exempt Exec/Admin/Managerial ExExcAdmMg Salaried Staff Exempt Salaried Staff Exec/Admin/Managerial 1400 40.5% 40.0%

52200 E5200 F5000 F9998 Staff CE General Staff Work StfCEGenW Salaried Staff Continuing Education General Staff Work N/A 40.5% 40.0%

Salaried Staff (65 RtrSpMedIn Expenses for retirees Medicare Supplemental insurance

59314 E5900 F6999 F9998 PstRet Dental Ins RtrDentIns Expenses for retirees dental insurance

59316 E5900 F6999 F9998 PstRet Life Ins RtrLifeIns Expenses for retirees life insurance

59349 E5900 F6999 F9998 PstRet Benefit Accrual RtrBenAccr To centrally record the post retirement benefit accrual.

59350-59399 - - - - Post Emp Benefits - - - - -

59350 E5900 F6999 F9998 COBRA Benefits COBRABen

59360 E5900 F6999 F9998 Unemployment Comp UnempComp

59400-59449 - - - - Tuition Remission - - - - -

59410 E5940 F6999 F9998 Tuit Rem Emplye TRemEmplye Tuition benefit for employees enrolled in UVM classes

59412 E5940 F6999 F9998 Tuit Rem Emplye Spouses TRemEmSps Tuition benefit for spouses enrolled in UVM classes



59414 E5940 F6999 F9998 Tuit Rem Emplye Children TRemEmChld Tuition benefit for dependent children enrolled in UVM classes

Tuition benefit for retirees and their dependents enrolled in

59416 E5940 F6999 F9998 Tuit Rem Retirees&Deps TRemRtrDep UVM classes

59450-59499 - - - - Other Benefit Expenses - - - - -

Benefit for employee reimbursement of child care referral

59451 E5900 F6999 F9998 Child Care Referral Reimburse ChlCrRfRmb expenses.

59900-59999 - - - - Benefit Expense Alloc - - - - -

59910 E5991 F5990 F9998 Full Benefit Rate BenRtFull 5900 40.5% 40.0%

59912 E5992 F5990 F9998 Federal Employee Benefit BenRtFedEm 5900 33.0% 32.8%

59914 E5994 F5990 F9998 Part-time Benefit Rate BenRtParTm 5900 8.6% 8.7%

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

59916 E5996 F5990 F9998 Medical Group Benefit Rate BenRtMdGrp N/A 40.5% N/A

59997 E5991 F6999 F9998 Benefit Recovery Adjustment BenRcvyAdj Central Use Only

59999 E5991 F5990 F9998 Fringe Benefit-Conversion Only FBConv Conversion Only - Fringe Benefits

60000 - 69999 - - - - Operating Expenses - - - - -

60000-60019 - - - - General Supplies & Materials - - 3300 - -



60001 E6001 F6001 F9998 Office Supplies OffSupl General office supplies excluding paper and computing supplies

60002 E6001 F6001 F9998 Paper Supplies PapSupl Paper supplies used in printers, copiers and faxes

Computing supplies used in computers and printers including

60005 E6001 F6001 F9998 Computing Supplies CompSupl disks, tapes, toner, etc.

60009 E6001 F6001 F9998 Other Supplies OthSupl

60019 E6001 F6001 F9998 Sup & Mat - Conversion Only SpMtConv Converion Only - Supplies & Materials

60020-60089 - - - - Technical Supplies & Services - - - - -

60021 E6001 F6001 F9998 Auxiliary Supplies AuxSupl

60031 E6001 F6003 F9998 Animal Lab Supplies AniLabSupl Laboratory supplies used in animal care facilities

Laboratory animals used for health monitoring purposes in

60032 E6001 F6003 F9998 Animals-Lab AnmlsLab animal care facilities

60041 E6001 F6001 F9998 Art Supplies ArtSupl Supplies used for art instruction

60045 E6001 F6001 F9998 Athletic Supplies AthSupl



60051 E6001 F6001 F9998 Radioactive Materials RadioaMat Expenses associated with purchasing radioactive materials 3762



60052 E6001 F6001 F9998 Hazardous Materials HazMat Expenses associated with purchasing hazardous materials

60061 E6001 F6001 F9998 Agriculture Supplies AgSupl Expenses associated with agriculture specific supplies

60071 E6001 F6001 F9998 Laboratory & Research Supplies Lab&ResSup Supplies used in lab and research facilities

Charge for services provided by laboratory and research

60072 E6000 F6000 F9998 Laboratory & Research Services Lab&ResSvc facilities

60081 E6001 F6001 F9998 Clinical Supplies ClinSupl Supplies used in clinical facilities

60082 E6001 F6001 F9998 Surgical Supplies SurgSupl Supplies used in surgery

60089 E6000 F6000 F9998 Other UVM Svcs-Conversion Only OSvcConv

80199 E6000 F6000 F9998 IC OthrUVMSvcs-Conversn Only ICUVMCnv

60090-60099 - - - - Instructional Supplies & Services - - - - -

60091 E6001 F6001 F9998 Instructional Supplies InstrSupl

60092 E6000 F6000 F9998 Instructional Services InstrSvcs

60100-60109 - - - - Copying & Faxing - - - - -

Copy service provided by the UVM Print Shop, departments or

60101 E6010 F6011 F9998 Copying & Reproduction Svcs Copying outside vendors 3620

60103 E6001 F6001 F9998 Copier Supplies CpySupl

80020 E6010 F6011 F9998 IC - Copying ICCopying

80021 E6010 F6011 F9998 IC - Convenience Copying ICCnvCpy

80022 E6010 F6011 F9998 IC - Copy Center Charges ICCpyCtr

80040 E6000 F6000 F9998 IC - Fax Services ICFaxSvcs

60110-60119 - - - - Printing & Publishing Services - - - - -

60111 E6010 F6011 F9998 Printing & Publishing Services PrntPubSvc 3630

80023 E6010 F6011 F9998 IC - Printing&Publishing Svcs ICPrntPub

80024 E6010 F6011 F9998 IC - Publications ICPublctn

60120-60129 - - - - Postage & Shipping - - - - -



60121 E6012 F6000 F9998 Postage Postage Charges for meter postage, bulk permit, postage, and stamps 3690

60122 E6012 F6000 F9998 Freight Freight Charges for shipping freight. 3690

Shipping services purchased from external post office or

60123 E6012 F6000 F9998 Shipping Shipping mailing service suppliers.

60124 E6012 F6000 F9998 Express Mail & Delivery Svcs ExpresMail Overnight or express delivery of letters and packages



80025 E6012 F6000 F9998 IC - Mail Processing ICMailPrcs Bulk mail processing, including labeling, stuffing and sorting 3700

80033 E6012 F6000 F9998 IC - University Postage ICPostage

60130-60139 - - - - Photography - Microfilm - - - - -

60131 E6000 F6000 F9998 Photography & Microfilm PhotoMcFlm Photography and microfilming charges 3600



80017 E6000 F6000 F9998 IC - Photo Services ICPhotoSv Interdepartmental charges for photography and microfilming

60140-60149 - - - - Audio - Visual Services - - - - -

60141 E6000 F6000 F9998 Audio - Visual Services AVService 3610

80026 E6000 F6000 F9998 IC - Audio/Visual Services ICAVServ

60160-60169 - - - - Information Resources - - - - -

60161 E6001 F6001 F9998 Books Books Cost for books

60162 E6001 F6001 F9998 Books - Physicians BooksPhy

60163 E6001 F6001 F9998 Periodicals/Subscriptions PerdclSubs Cost for periodicals or subscriptions to periodicals

60164 E6001 F6001 F9998 Prdcls/Subsr - Physicians PrdSbPhy

60165 E6000 F6000 F9998 Electronic Reference Sources ElecRefSrc Cost for access to electronic reference sources

60169 E6000 F6000 F9998 Other Information Resources OthInfoRsc Cost for other types of information resources

60200-60219 - - - - Computing Services - - - - -

60201 E6020 F6020 F9998 Computer Service External CmpSvcExt

60203 E6020 F6000 F9998 Network Development NetwkDeve 3650

60204 E6020 F6000 F9998 Network Maint/Servc NetwkMainS 3651

60205 E6020 F6000 F9998 Network Consulting NetwkCnslt 3652

60207 E6020 F6020 F9998 Wireless Data Srvc External WrlsDataSv

60209 E6020 F6020 F9998 Non-UVM Internet Srvc NUVMIntrSv 3657

60218 E6020 F6020 F9998 Computer Serv-Conversion Only CompConv

60219 E6020 F6020 F9998 Data Install - Conversion Only DataConv

80014 E6020 F6020 F9998 IC - Hardware ICHrdwr

80015 E6020 F6020 F9998 IC - Software ICSftwr

80016 E6020 F6020 F9998 IC - Micro Comp Srvcs/Accsr ICSrvAc 3640, 3645

80250 E6020 F6020 F9998 IC - Network Maint/Servc ICNtwkMSvc

80251 E6020 F6020 F9998 IC - Network Installation ICNtwInstl

80252 E6020 F6020 F9998 IC - Software Installation ICSftInstl

80253 E6020 F6020 F9998 IC - Software Svcs/Repair ICStfwSvRp

80254 E6020 F6020 F9998 IC - Software Development ICSftwDevl

80255 E6020 F6020 F9998 IC - Hardware Installation ICHdwInstl

80256 E6020 F6020 F9998 IC - Hardware Maint&Repair ICHdwMnRp

80257 E6020 F6000 F9998 IC - Office Equip Installation ICOfcEqIns

80258 E6020 F6020 F9998 IC - Computer Lab 1 ICCmpLab1

80259 E6020 F6020 F9998 IC - Computer Lab 2 ICCmpLab2

80260 E6020 F6020 F9998 IC - Computer Lab 3 ICCmpLab3

80261 E6020 F6020 F9998 IC - Cmptr Acct Svcs ICCmpAcSvc

80262 E6020 F6020 F9998 IC - Cmptr Backup Svcs ICCmpBkSvc

80263 E6020 F6020 F9998 IC - Cmptr Disk Sp Svcs ICCmpDSSvc

60220-60229 - - - - Data Storage - - - - -

60221 E6020 F6020 F9998 Data Storage Services External DataStrg

80019 E6020 F6020 F9998 IC - Microfilming Services ICMcrflmg

60500-60549 - - - - Travel - - - - -

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

60500-60519 - - - - Travel - Domestic - - - - -

Airfare expense for travel within the United States and it's

60501 E6050 F6050 F9998 Airfare Domestic AirFarDmst territories 3410

Lodging expense for travel within the United States and it's

60502 E6050 F6050 F9998 Lodging Domestic LodgeDmst territories

Meal expense for travel within the United States and it's

60503 E6050 F6050 F9998 Meals Domestic BsMealDmst territories 3480

Rental car expense for travel within the United States and it's

60504 E6050 F6050 F9998 Rental Car Domestic RntCarDmst territories 3460

Taxis, trains, bus, parking, tolls and other travel costs for travel

60505 E6050 F6050 F9998 Other Domestic Travel OthrDmst within the United States and it's territories

Fees to attend conferences off campus within the United States

60509 E6050 F6050 F9998 Conference Regstr Fee Domestic ConfrDmst and it's territories 3470

60515 E6050 F6050 F9998 Mileage Domestic MileagDmst

60517 E6050 F6050 F9998 Conference Reg-Conversion Only CnfRgConv Conversion Only - Conference Registration

60518 E6050 F6050 F9998 Transportation-Conversion Only TrnspConv Conversion Only - Transportation

60519 E6050 F6050 F9998 Domestic Trvl-Conversion Only DTrvlConv Converion Only - Domestic Travel

60520-60539 - - - - Travel - Foreign - - - - -

60521 E6050 F6052 F9998 Airfare Foreign AirFarFrgn Airfare expense for travel outside the US 3430

60522 E6050 F6052 F9998 Lodging Foreign LodgeFrgn Lodging expense for travel outside the US

60523 E6050 F6052 F9998 Meals Foreign BsMealFrgn Meal expense for travel outside the US 3480

60524 E6050 F6052 F9998 Rental Car Foreign RntCarFrgn Rental car expense for travel outside the US 3460

Taxis, trains, bus, parking, mileage, tolls and other travel costs

60525 E6050 F6052 F9998 Other Foreign Travel OthrFrgn for travel outside the US

60529 E6050 F6052 F9998 Conference Regst Fee Foreign ConfrFrgn Fees to attend conferences off campus outside the US 3470

60539 E6050 F6052 F9998 Foreign Trvl-Conversion Only FTrvlConv Conversion Only - Foreign Travel

60540-60549 - - - - Travel - Non- employee - - - - -

60541 E6050 F6050 F9998 Non-employee Travel Domestic NonEmTvDom 3440

60542 E6050 F6052 F9998 Non-employee Travel Foreign NonEmTvFgn

60545 E6050 F6050 F9998 Trainee Travel TraineeTvl

60550-60559 - - - - Official Representation - - 3490 - -

Refreshments for business meetings and university functions

60551 E6055 F6000 F9998 Refreshments RfshmtOn and activities

Meal expense for business-related meals with both university

60553 E6055 F6000 F9998 Business Meals BsMealsOn and non-university members.

60556 E6055 F6999 F9998 Refreshments - Hospitality RfshmtHosp

60558 E6055 F6999 F9998 Meals - Hospitality MealsHosp

60559 E6055 F6000 F9998 Meeting Exp-Conversion Only MtgCNVOnly Meeting Expenses - Conversion Only

60560-60569 - - - - Dues & Memeberships - - - - -

Fees and dues related to membership in professional

60561 E6000 F6000 F9998 Memberships Fees and Dues MembFeeDue associations 3820

60562 E6000 F6000 F9998 Mbrshps Fees&Dues-Physicians MbrFDuePhy

60563 E6000 F6000 F9998 Internet II Membership & Dues Intrnt11Du

61000-61019 - - - - University Insurance and Taxes - - - - -

61001 E6101 F6000 F9998 Insurance Insurance Insurance expense for the fiscal year. 3920



Inactivated 6/30/2008 per LYS. Records proceeds received

61008 E6101 F6999 F9998 Insurance Recoveries InsrRecvry from external insurance carriers for insured losses. Inactive

61002 E6102 F6000 F9998 General Liability Insurance GenLibIns 3921

61003 E6103 F6999 F9998 CBP Bldg/ Content Ins CBPBldCIns 3922

61004 E6104 F6999 F9998 CBP Other Insurance CBPOthIns 3923

61005 E6105 F6999 F9998 Umbrella-Excess Ins UmbrExcIns 3929

61006 E6106 F6000 F9998 Vehicle Insurance VehicleIns 3930

61007 E6106 F6999 F9998 Audit Adjust Vehicle AudtAdjVeh 3939

Property taxes on non-exempt properties owned by the

61015 E6000 F6999 F9998 Property Taxes PropTaxes university 3940

61017 E6000 F6999 F9998 Other Taxes OtherTaxes 990T, UBIT

61020-61029 - - - - Participant Support - - - - -

61021 E6000 F6101 F9998 Participant Stipends PrtcStipnd

61022 E6000 F6101 F9998 Participant Incentives PrtcIncent Non cash items for participants, such as gift certificates.

61023 E6000 F6101 F9998 Participant Travel PrtcTravel

61025 E6000 F6101 F9998 Participant Subsistence PrtcSubst

61027 E6000 F6127 F9998 Outpatient Care Expense OutpntCst 3850

61028 E6000 F6127 F9998 Inpatient Care Expense InpntCst

61030-61039 - - - - Royalty Rights - - - - -

61031 E6000 F6999 F9998 Royalty Rights RoyltyRgts Royalty payments made to inventors 3070

61200-61219 - - - - Consulting - - - - -



Fees paid to external firms for accounting and auditing services

61201 E6120 F6120 F9998 Accounting/Auditing Services AcctAdtSvc (includes professional fees and travel related expenses)

Fees paid to external experts consulting services (includes

61205 E6120 F6120 F9998 Consult/Prof Svcs Indv Fees CnsltIndFe professional fees) 3020

Fees paid to external experts for expenses incurred such as

61206 E6120 F6120 F9998 Consult/Prof Svcs Indv Exps CnstIndExp travel expenses. n/a

Fees paid to external firms for professional services and related

61207 E6120 F6120 F9998 Consult/Prof Svcs Org Fees CnsltOrgFe expenses. 3830

Fees paid to external firms for expenses incurred such as travel

61208 E6120 F6120 F9998 Consult/Prof Svcs Orgn Exps CnstOrgExp expenses. n/a

61209 E6120 F6120 F9998 Consult/Proj Svcs Org Excluded CnsltOrgXc



61210 E6120 F6120 F9998 Contract Svcs-Temp Employee CtrSvTempE Fees paid to external firms for temporary employee services.

61230-61239 - - - - Legal - - - - -

Fees paid to external attorneys for legal services (includes

61231 E6120 F6120 F9998 Legal Services LegalSvcs professional fees and travel related expenses)

61235 E6120 F6120 F9998 Patent & Copyright Fees PatntCRFee Fees paid to patent and copyright offices to secure rights.

61237 E6000 F6999 F9998 Settlement Fees SetlmntFee

61240-61249 - - - - Training & Lecturers - - - - -

Honorariums paid to lecturers and guests; includes awards to

61241 E6000 F6999 F9998 Honorariums Honoraria external recipients 3010

61243 E6120 F6000 F9998 Training - External TrngExtrn

61250-61259 - - - - Student Loan Expense - - - - -

61251 E6000 F6000 F9998 Loan Collection Expense LnColExp Fees paid to collection companies for student loans

61252 E6000 F6999 F9998 Loan Principal Cancel LnPrnCncl 5410

61253 E6000 F6999 F9998 Loan Interest Cancel LnIntCncl 5420

61254 E6000 F6000 F9998 Loan Admin Cost LnAdmCost 5430

61255 E6000 F6999 F9998 UVM Loan Write Off UVMLnWO 5440

61256 E6000 F6999 F9998 UVM Loan Reserve Adj UVMLnRsAdj 5440

61257 E6000 F6999 F9998 Loan Assigned to Govt LnAsgnGovt 5490

61258 E6000 F6000 F9998 Perkins Loan Admin Cost PrknLnAdmn Perkins loan administrative cost allowance 0-41401

61260-61269 - - - - Advertising/PR - - 3840 - -

61261 E6000 F6999 F9998 Advertising Public Relations AdvPblRltn

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

61262 E6000 F6000 F9998 Advertising Employment AdvEmply

61263 E6000 F6000 F9998 Advertising Procurement AdvPrcrmt

61264 E6000 F6000 F9998 Advertising Other AdvOther

61267 E6000 F6000 F9998 Phone Book Advertisements PhnBkAdver

61268 E6000 F6000 F9998 Phone Book Listings PhnBkListg

80018 E6000 F6999 F9998 IC - Advertising ICAdvts

61270-61279 - - - - Service Contracts - - - - -

Fees paid to external contractors to provide services to the

61271 E6120 F6120 F9998 Service Contracts SvcCntrcs unversity under a specific contract arrangement.

61300-61399 - - - - Student Loan Expense - Cancellations - - - - -

61300 E6000 F6999 F9998 Loan Int Cancel-Death CanIntDth Loan interest canceled due to death

61301 E6000 F6999 F9998 Loan Int Cancel-Disability CanIntDisb Loan interest canceled due to disability

61302 E6000 F6999 F9998 Loan Int Cancel-Bankruptcy CanIntBkrt Loan interest canceled due to bankruptcy

61303 E6000 F6999 F9998 DefLoan Int Cancel-Teach 10% DfCInTch10 Defense loan interest canceled for Teaching at 10% rate

61304 E6000 F6999 F9998 DefLoan Int Cancel-Teach 15% DfCInTch15 Defense loan interest canceled for teaching at 15% rate

61305 E6000 F6999 F9998 DefLoan Int Cancel-Mtry 12.5% DfCInMil12 Defense loan interest Military Service cancellation 12.5%

61306 E6000 F6999 F9998 Loan Int Cancel Teach 15% CanInTch15 Student loan interest teaching cancellation 15%

61307 E6000 F6999 F9998 Loan Int Cancel Teach 20% CanInTch20 Student loan interest teaching cancellation 20%

61308 E6000 F6999 F9998 Loan Int Cancel Teach 30% CanInTch30 Student loan interest teaching cancellation 30%

Loan interest canceled for teaching math, science, foreign

61309 E6000 F6999 F9998 Loan Int Cancel Math/Sci 15% CanInMS15 language or bilingual education 15%

Loan interest canceled for teaching math, science, foreign

61310 E6000 F6999 F9998 Loan Int Cancel Math/Sci 20% CanInMS20 language or bilingual education 20%

Loan interest canceled for teaching math, science, foreign

61311 E6000 F6999 F9998 Loan Int Cancel Math/Sci 30% CanInMS30 language or bilingual education 30 %

61312 E6000 F6999 F9998 Loan Int Cancel Vol Serv 15% CanInVS15 Loan interest canceled for Peace Corps or VISTA service 15%

61313 E6000 F6999 F9998 Loan Int Cancel Vol Serv 20% CanInVS20 Loan interest canceled for Peace Corps or VISTA service 20%

61314 E6000 F6999 F9998 Loan Int Cancel Head Strt 15% CanInHS15 Loan interest canceled for Head Start service 15%

61315 E6000 F6999 F9998 Loan Int Cancel Law Enfrc 15% CanInLwE15 Loan interest canceled for work in law enforcement 15%

61316 E6000 F6999 F9998 Loan Int Cancel Law Enfrc 20% CanInLwE20 Loan interest canceled for work in law enforcement 20%

61317 E6000 F6999 F9998 Loan Int Cancel Law Enfrc 30% CanInLwE30 Loan interest canceled for work in law enforcement 30%

Loan interest canceled for work in medical technology or

61318 E6000 F6999 F9998 Loan Int Cancel Med Tech 15% CanInMdT15 nursing at 15%

Loan interest canceled for work in medical technology or

61319 E6000 F6999 F9998 Loan Int Cancel Med Tech 20% CanInMdT20 nursing at 20%

Loan interest canceled for work in medical technology or

61320 E6000 F6999 F9998 Loan Int Cancel Med Tech 30% CanInMdT30 nursing at 30%

Loan interest canceled for child/family and early intervention

61321 E6000 F6999 F9998 Loan Int Cancel Fam Serv 15% CanInFam15 service 15%

Loan interest canceled for child/family and early intervention

61322 E6000 F6999 F9998 Loan Int Cancel Fam Serv 20% CanInFam20 service 20%

Loan interest canceled for child/family and early intervention

61323 E6000 F6999 F9998 Loan Int Cancel Fam Serv 30% CanInFam30 service 30%

Loan interest prior to 1971 canceled for nursing employment

61324 E6000 F6999 F9998 Loan Int Cancel NursEmp70 10% CnInNr7010 10%

Loan interest prior to 1971 canceled for nursing employment

61325 E6000 F6999 F9998 Loan Int Cancel NursEmp70 20% CnInNr7020 20%

Loan interest 1971 and later canceled for nursing employment

61326 E6000 F6999 F9998 Loan Int Cancel NursEmp71 10% CnInNr7110 10%

Loan interest 1971 and later canceled for nursing employment

61327 E6000 F6999 F9998 Loan Int Cancel NursEmp71 20% CnInNr7120 20%

61328 E6000 F6999 F9998 Loan Int Cancel Early Ed 15% CanInEEd15 Loan interest canceled for early education 15%

61329 E6000 F6999 F9998 Loan Int Cancel Early Ed 20% CanInEEd20 Loan interest canceled for early education 20%

61330 E6000 F6999 F9998 Loan Int Cancel Early Ed 30% CanInEEd30 Loan interest canceled for early education 30%

62000-62019 - - - - Banking & Invstmnt Mgr Fees - - - - -

62001 E6000 F6000 F9998 Bank Fees & Charges BnkSvcChrg Charges assessed for banking services 3950

Charges assessed by third party for processing credit card or e-

62003 E6000 F6999 F9998 Credit Card Fees CrtCrdFees check transactions.

62004 E6000 F6999 F9998 Late Fees LateFees Charges assessed for late payments

62005 E6000 F6999 F9998 Investment Manager Fees InvMgrFee Fees charged for managing investments 1-18105-0170 & 5532

62010 E6000 F6999 F9998 Bond Fees BondFees

62012 E6000 F6999 F9998 Over/Short Adjustments OvrShrtAdj 3959

63000-63019 - - - - Utilities - Other - - - - -

63001 E6310 F6001 F9998 Electricity Electricty Cost of electric from external suppliers 3550

63003 E6311 F6001 F9998 Water & Sewage WaterSewge Cost of water & sewage from external suppliers 3570

63020-63029 - - - - Utilities - Fuel - - - - -

63021 E6301 F6001 F9998 No. 2 Fuel No2Fuel Cost of heat from external suppliers 3560

63022 E6302 F6001 F9998 No. 6 Fuel No6Fuel

63023 E6303 F6001 F9998 Natural Gas NatrlGas

63024 E6304 F6001 F9998 Propane Propane

63025 E6302 F6001 F9998 BioDiesel Fuel BioDiesel

63029 E6302 F6000 F9998 Heat - External HeatExtrnl Heat from External Vendor

80027 E6309 F6000 F9998 IC - Heat Plant IDPHtPlnt

63100-63199 - - - - Facilities Maintenance - - 3510 - -

63121 E6000 F6000 F9998 Hazardous Material Disposal HazMatDsp



63122 E6000 F6000 F9998 Repairs & Maintenance Svcs RprMaintSv Repair and maintenance services provided by outside vendors

63123 E6001 F6001 F9998 Cust Spec Supplies CustSpcSup

63124 E6001 F6001 F9998 Recycling Supplies RecycleSup

63125 E6001 F6001 F9998 Cleaning Supplies ClngSup

63126 E6001 F6001 F9998 Water Treatment Supplies WtrTrmtSup

63127 E6001 F6001 F9998 Vehicle Maint Supplies VehMainSup

63128 E6001 F6001 F9998 Equipment Maint Supplies EquipMnSup

63129 E6001 F6001 F9998 Sand Salt Ice SndSaltIce

63130 E6001 F6001 F9998 Gasoline/Oil GasOil

63131 E6000 F6000 F9998 Exterminating Extermintg Cost of exterminating from external suppliers 3580

63132 E6000 F6000 F9998 Trash Removal TrashRemv Cost of trash removal from external suppliers

63133 E6000 F6000 F9998 Recycling Recycling

63134 E6000 F6000 F9998 Biowaste Disposal BioWstDsp

63135 E6000 F6000 F9998 Cleaning Cleaning Cost of cleaning services from external suppliers

63199 E6000 F6000 F9998 Facilty Maint-Conversion Only FMtConv Conversion Only - Facilities Maintenance

80036 E6001 F6001 F9998 IC - Chemicals ICChemcls

80101 E6000 F6000 F9998 IC - WO - Wages ICWOWgs

80102 E6000 F6000 F9998 IC - WO - Benefits ICWOBen

80103 E6000 F6000 F9998 IC - WO - Materials ICWOMat

80104 E6000 F6000 F9998 IC - WO - Ext Repair & Maint ICWOExRM

80105 E6000 F6000 F9998 IC - WO - Equipment Rental ICWOEqpRn

80106 E6000 F6000 F9998 IC - WO - Ext Consulting ICWOExCnt

80107 E6000 F6000 F9998 IC - WO - Equipment >$5,000 ICEqp5k

80108 E6000 F6000 F9998 IC - WO - HZMAT Disposl ICHZMAT

80110 E6000 F6000 F9998 IC - CAES WO-Wages ICCAESWOWg

80111 E6000 F6000 F9998 IC - CAES WO-Benefits ICCAESWOBn

80115 E6000 F6000 F9998 IC - CAES WO-Materials ICCAESWOMt

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

80120 E6000 F6000 F9998 IC - PPD WO-Wages ICPPDWOWg

80121 E6000 F6000 F9998 IC - PPD WO-Benefits ICPPDWOBn

80125 E6000 F6000 F9998 IC - PPD WO-Materials ICPPDWOMt

80130 E6000 F6000 F9998 IC - CUST WO-Wages ICCUSTWOWg

80131 E6000 F6000 F9998 IC - CUST WO-Benefits ICCUSTWOBn

80135 E6000 F6000 F9998 IC - CUST WO-Materials ICCUSTWOMt

80228 E6000 F6000 F9998 IC - Maintenance Svcs ICMntSvcs

80229 E6000 F6000 F9998 IC - Custodial Svcs ICCstdSvcs

63200-63219 - - - - Telephone and Cable Tv - - - - -

63201 E6320 F6000 F9998 Non-UVM Phone Service NUVMPhnSv 3661

63202 E6320 F6000 F9998 Cell Phone Equip/Service CellPhnEqS 3664

63203 E6320 F6000 F9998 Paging Equip/Service PageEqpSv 3665

63204 E6320 F6000 F9998 Phone Equip Purchase External PhEqpPrch

63205 E6320 F6000 F9998 Telephone Tolls TeleTolls

63206 E6320 F6000 F9998 Cable TV CableTV

80001 E6320 F6000 F9998 IC - NET Directory ICNetDir

80002 E6320 F6000 F9998 IC - Phone Lines/Equip ICPhLnEq 3660

80003 E6320 F6000 F9998 IC - Long Distance ICLngDst

80004 E6320 F6000 F9998 IC - Voice T&M ICVocTM

80005 E6320 F6000 F9998 IC - Phone Mail ICPhMail 3663

80006 E6320 F6000 F9998 IC - Non-PBX Local Lines ICNPBXLLne

80007 E6320 F6000 F9998 IC - Non-PBX Long Distance ICNPBXLDst 3670

80008 E6320 F6000 F9998 IC - Phone Equip Pur ICPhEqPur 3667

80009 E6320 F6000 F9998 IC - Network T&M ICNetwTM

80010 E6320 F6000 F9998 IC - CC & Conference Calls ICCCCnCls

80011 E6320 F6999 F9998 IC - NET Yellow Pages ICNetYlPg

80012 E6320 F6000 F9998 IC - Wireless Data Svc ICWrlsData

80013 E6320 F6000 F9998 IC - Phone Work Order ICPhWrOrdr 3668

63500-63519 - - - - Rental - - - - -

63502 E6350 F6000 F9998 Rental - Equipment RentEquip Expense associated with renting/leasing equipment 3780

63507 E6350 F6350 F9998 Rental - External Facilities RentExtFac Expense associated with renting/leasing a facility 3790

63509 E6350 F6350 F9998 Rental - Land & Buildings RentLndBld Expense associated with renting/leasing land/buildings

Expense associated with maintenace of common areas in space

63519 E6350 F6350 F9998 Rental - Common Area Maint RentCAM that is rented/leased.

80028 E6350 F6000 F9998 IC - Rental UVM Facilites ICUVMFac Expense associated with renting/leasing a UVM facility

80034 E6350 F6000 F9998 IC - Equipment Rental ICEquipRnt

64000-64099 - - - - Other Operating Expenses - - - - -

64001 E6000 F6999 F9998 Life Income Payments LifeIncPay

64003 E6000 F6999 F9998 Gain/Loss on Annunities GLAnnty

64005 E6000 F6999 F9998 A/R Collection Costs ARColCost

64011 E6000 F6999 F9998 UVM Organiztn Donations UVMOrgain

64013 E6000 F6999 F9998 Agency Funding AgncyFndg

64015 E6000 F6999 F9998 External Donations ExtrnlDont

64016 E6000 F6999 F9998 Sponsorship Sponrshp

64017 E6000 F6999 F9998 Game Guarantees GameGrtee

64021 E6000 F6999 F9998 CATcard Fees CATcrdFees

64031 E6000 F6999 F9998 Uniforms - Employees UnfrmEmpl Uniforms for employees such as police services

64032 E6000 F6999 F9998 Uniforms - Athletics UnfrmAthl Uniforms for sports teams

64033 E6000 F6999 F9998 Uniforms - Other UnfrmOthr

64034 E6000 F6404 F9998 Relocation Costs ReloCosts 3060

64035 E6000 F6403 F9998 Post Doctoral Health Insurance PDocHltIn

64036 E6000 F6999 F9998 Resident Assistants ResdntAsst reduction of housing for RA's, via banner. 3240

64037 E6000 F6999 F9998 Hall Advisor Meals HallAdMeal sodexho invoice that is divided among dorms 3230

64038 E6000 F6000 F9998 Laundry Services LndrySvcs 3800

64097 E6000 F6999 F9998 FAMIS Purcard Purchases FmsPurCd

64098 E6000 F6001 F9998 Conversion Only - Purcard Pur ConvPurcrd

64099 E6001 F6001 F9998 Purcard Purchases PcardPur Used in AP for configuration

80029 E6000 F6999 F9998 IC - CATcard Fees ICCATcrdF

80039 E6000 F6999 F9998 IC - Tickets ICTickets

80043 E6000 F6999 F9998 IC - CATcard Door Access ICCATDrAc

64100-64109 - - - - Unallowable Expense - - - - -

64101 E6000 F6999 F9998 Employee Service Gifts Unallow EmpSvcGft

64102 E6000 F6999 F9998 Gifts Unallowable GiftExp

64103 E6000 F6999 F9998 Unallowable Expense Unallowble

64104 E6000 F6000 F9998 Student Programs-Other Expense StdPrgOthr

64108 E6000 F6000 F9998 Unallowble Exp-Conversion Only UnallowCNV Unallowable Expenses-Conversion Only

64109 E6000 F6000 F9998 Unidentfd Exp-Conversion Only UnidtfdCNV Unidentified Expenses-Conversion Only

64200-64249 - - - - Agric Oper Expenses - - - - -

64201 E6001 F6001 F9998 Hay Hay

64202 E6001 F6001 F9998 Grain Grain

64203 E6001 F6001 F9998 Corn Corn

64204 E6001 F6001 F9998 Seed Seed

64205 E6001 F6001 F9998 Fertilizer Fertlzr

64206 E6001 F6001 F9998 Bedding Sawdust BdgSwds

64207 E6001 F6001 F9998 Bedding Sand BdgSand

64208 E6001 F6001 F9998 Ag Medicine AgMed

64209 E6001 F6001 F9998 Ag BST AGBST

64210 E6000 F6000 F9998 Ag Artificial Insem AGArfInsm

64221 E6001 F6001 F9998 Breeding Improv Reports BrdImprvR

64222 E6001 F6001 F9998 Beef Improv Reports BeefImprR

64231 E6120 F6000 F9998 Blacksmith Services Blcksmth

64232 E6120 F6000 F9998 Animal Care Services ACSvcs

64234 E6120 F6000 F9998 Veterinary Services VetSvcs

64241 E6000 F6510 F9998 Tractor Repairs & Maint TrctRpr

64242 E6000 F6510 F9998 Farm Equip Repairs & Maint FrEqRM

64250-64299 - - - - Animal Care Expenses - - - - -

Supplies used in normal care of laboratory animals in animal

64251 E6001 F6001 F9998 Animal Husbandry Supplies AnimHusSup care facilities



64252 E6000 F6000 F9998 Animal Services - Outside Lab AnimSerOut Services provided to animal care facility by outside laboratory.

64253 E6001 F6001 F9998 Animal Drugs/Pharmaceuticals AnimDrugPh Drugs and pharmaceuticals used in animal care facilities



64254 E6001 F6001 F9998 Animal Persnl Protctv Supplies AnimPPSup Protective supplies used by technicians in animal care facilities

Supplies used for animal surgical protocols in animal care

64255 E6001 F6001 F9998 Animal Surgery/Xray Supplies AnimSrgX facilities

64256 E6001 F6001 F9998 Animal Import/Export Supplies AnimImEx Supplies used in importing and exporting animals.

64271 E6001 F6001 F9998 Lab Animal Feed LbAnimFed Feed used for animals in animal care facilities

64272 E6001 F6001 F9998 Lab Animal Bedding LbAnimBed Bedding used for animals in animal care facilities



64281 E6001 F6001 F9998 Animal Cagewasher Supplies AnCagewSup Supplies used for animal cagewashing in animal care facilities

64282 E6000 F6000 F9998 Animal Cagewasher Services AnCagewSer Service for animal cagewashing in animal care facilities

64283 E6001 F6001 F9998 Animal Care Sanitatn Supplies AnSanitSup Supplies used for sanitation in animal care facilites

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

64284 E6000 F6000 F9998 Animal Care Disposal Services AnDispSer Service for the disposal of animals in animal care facilities

64300-64329 - - - - Theatre Oper Expenses - - - - -

64301 E6001 F6999 F9998 Props Props

64302 E6001 F6999 F9998 Scene Shop Supplies Scene

64303 E6001 F6999 F9998 Scripts Scripts

64304 E6001 F6999 F9998 Sound Sound

64305 E6001 F6999 F9998 Lighting Lighting

64306 E6001 F6999 F9998 Costumes Costumes

64307 E6001 F6999 F9998 Musical Supplies Musical

64308 E6001 F6999 F9998 Dramaturgy Dramtgy

64309 E6001 F6999 F9998 Stage Manager Supplies StgMgr

64310 E6001 F6001 F9998 Box Office Supplies BoxOfcSup

64315 E6001 F6001 F9998 Special Effect Supplies SpclEffect

64500-64699 - - - - Acquisitions-Library/Museum - - - - -

64501-64649 - - - - Acquisitions Library - - - - -

64501 E6450 F6450 F9998 Acquisitions-Library AcqustnLib 5200

64650-64699 - - - - Acquisition-Museum - - - - -

64650 E6000 F6450 F9998 Acquisitions-Museum AcqMuseum 5100 & 5200

Non-Capital Equipment, Furniture & Computer

65000-65099 - - - -

Hardware, Software - - - - -

Records initial cost to purchase equipment costing less than the

65002 E6500 F6001 F9998 Other Equip $5000 NCapMvEqp

Records initial cost to purchase computer hardware costing

65022 E6500 F6001 F9998 Non-Cap Cmptr Hardware $5000 NCapCmHd>5

Records initial cost to purchase software costing less than the

65042 E6500 F6001 F9998 Non-Cap Cmptr Software $5000 NCapCmSw>5

Records initial cost to purchase furniture costing less than the

65051 E6500 F6001 F9998 Non Capital Furniture $5000 NCapFurn>5

65061 E6500 F6500 F9998 Non Capital Vehicle NCapVehcle

65100-65119 - - - - Maintenance & Licenses - - - - -

Ongoing costs to maintain computer hardware support (pc,

65101 E6510 F6510 F9998 Computer Hardware Maintenance CmpHrdwMnt laptops, printers)

65102 E6510 F6020 F9998 Computer Hardware Service Cntr CmpHrdwSCn

65103 E6510 F6020 F9998 Software Maintenance & License SfwrMainLc Ongoing costs to maintain software support and license.

65104 E6510 F6020 F9998 Software Services Contract SfwrServCn

65105 E6510 F6020 F9998 Laboratory Equip Maint LabEqMain

Equipment maintenance service contracts provided by external

65106 E6510 F6510 F9998 Office Equipment Contracts OfceEqCntr suppliers.

Ongoing costs to maintain support of office equipment

65107 E6510 F6510 F9998 Office Equip Maintenance OfceEqMain (copiers, faxes etc)

65109 E6510 F6510 F9998 Other Equip Maintenance OthEqpMain

80030 E6000 F6510 F9998 IC - Office Equip Repair ICOfcEqRp

65200-65209 - - - - Subcontracts - - 3100 - -

Subcontract costs, less than $25k, on sponsored and

65201 E6000 F6520 F9998 Subcontracts $25000 Subcntr>25 construction projects

65209 E6000 F6521 F9998 Subcontracts - Adv Pay SubcntrAdv

65210-65219 - - - - Program Income Expense - - - - -

65211 E6000 F6000 F9998 Program Income Expense Cr PrgInExpCr

65300-65309 - - - - Prizes & Awards - - - - -

65302 E6000 F6000 F9998 Prizes & Awards PrizesAwds 3050

65310-65319 - - - - Fellow/Trainee - - 3100 - -

65311 E6000 F6999 F9998 Scholarship Awards ScholAwd

65313 E6000 F6999 F9998 Fellowship Awards FellowAwd

65320-65329 - - - - Tuition & Fees - - - - -

65321 E6532 F6532 F9998 Tuition & Fees Expense TuitFeeExp 3250

65323 E6532 F6999 F9998 Room Fees RoomFees

65324 E6532 F6532 F9998 Fees - Tution Related FeeTuitRlt

65325 E6532 F6532 F9998 Tuition Tuition

67000-67009 - - - - Principal Payments - - - - -

67001 E6700 F6999 F9998 Principal Payments PrincPymts 3960

67010-67099 - - - - Interest Expense - - - - -

67012 E6701 F6999 F9998 Interest Payments IntPaymts 3970

67013 E6701 F6999 F9998 Interest Credits IntCredts

Internal charge to record the interest incurred by internal

80031 E6701 F6999 F9998 IC - Interest Expense IDPIntExp orginazations on the internal loans issued by the university.

67100-67109 - - - - Bad Debt - - - - -

67101 E6000 F6999 F9998 Doubtful Accounts DbtfAccts 3890

67102 E6000 F6999 F9998 Doubtful Accounts Recovered DbtflActRv 3900

Write-off bad debts where no reserve account has been

67109 E6000 F6999 F9998 Bad Debt BadDebt established

66000-66099 - - - - Facilities & Administration - - - - -

66000-66019 - - - - Facilities & Administration - - - - -

66010 E6000 F6600 F6600 Facilities & Administration F&A

69000-69999 - - - - Capital Expenditures - - - - -

69000-69019 - - - - Capital Equipment - - - - -

69001 E6900 F6500 F9998 Capital Equipment CapEquip

69005 E6900 F6910 F9998 Capital Computer Equipment CapCmpEqp

69007 E6900 F6910 F9998 Capital Telecom Equipment CapTelEqp

69018 E6900 F6910 F9998 Fixed Equip-Conversion Only FixedConv

69019 E6900 F6500 F9998 Moveable Equip-Conversion Only MoveConv

69020-69039 - - - - Capital Furniture - - - - -

69021 E6900 F6910 F9998 Capital Furniture CapFurntr

69040-69059 - - - - Capital Software - - - - -

69042 E6900 F6910 F9998 Capital Software CapSoftwr

69060-69079 - - - - Capital Lease - - - - -

69061 E6900 F6910 F9998 Capital Lease CapLease

69080-69089 - - - - Capital Land & Building - - - - -

69081 E6900 F6910 F9998 Capital Land CapLand

69086 E6900 F6910 F9998 Capital Building CapBldg

69090-69099 - - - - Proceeds from Sale of Capital Assets - - - - -

69092 E6900 F6910 F9998 Proceeds - Sale of Cap Assets PrcSaleCpA CONTROL ACCT

69094 E6900 F6910 F9998 Gain/Loss - Sale of Cap Assets GLSaleCpA CONTROL ACCT

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

Used to move expenses to CIP or Asset categories via Asset

69098 E6909 F6999 F9998 Contra Asset CntrAsset module only. CONTROL ACCT

69100-69199 - - - - Construction - - - - -

69101 E6910 F6910 F9998 Architectural Srvc - Fees ArchSvFee

69102 E6910 F6910 F9998 Architectural Srvc - Reimbrsbl ArchSvRmb

69103 E6910 F6910 F9998 PreConstructionCntrs - Fees PreCCntFee

69104 E6910 F6910 F9998 PreConstructionCntrs-Reimbrsbl PreCCntRmb

69105 E6910 F6910 F9998 Traffic/Security Cntr - Fees TrfSecCFee

69106 E6910 F6910 F9998 Traffic/Security Cntr-Reimbrsb TrfSecCRmb

69107 E6910 F6910 F9998 Traffic Consult - Fees TrfCstFee

69108 E6910 F6910 F9998 Traffic Consult - Reimbrsbl TrfCstRmb

69109 E6910 F6910 F9998 Construction Spclt - Fees CnstrSpFee

69110 E6910 F6910 F9998 Construction Spclt - Reimbrsbl CnstrSpRmb

69111 E6910 F6910 F9998 General Cntrs - Fees GnlCtrFee

69112 E6910 F6910 F9998 General Cntrs - Reimbrsbl GnlCtrRmb

69113 E6910 F6910 F9998 Asbestos Cntrs - Fees AsbCtrFee

69114 E6910 F6910 F9998 Asbestos Cntrs - Reimbrsbl AsbCtrRmb

69115 E6910 F6910 F9998 Carpentry Cntrs - Fees CarpCntFee

69116 E6910 F6910 F9998 Carpentry Cntrs - Reimbrsbl CarpCntRmb

69117 E6910 F6910 F9998 Carpet Cntrs - Fees CrptCntFee

69118 E6910 F6910 F9998 Carpet Cntrs - Reimbrsbl CrptCntRmb

69119 E6910 F6910 F9998 Commissng Cntrs - Fees CmsCntFee

69120 E6910 F6910 F9998 Commissng Cntrs - Reimbrsbl CmsCntRmb

69121 E6910 F6910 F9998 Electrical Cntrs - Fees EleCntFee

69122 E6910 F6910 F9998 Electrical Cntrs - Reimbrsbl EleCntRmb

69123 E6910 F6910 F9998 Engineering Cntrs - Fees EngrCntFee

69124 E6910 F6910 F9998 Engineering Cntrs - Reimbrsbl EngrCntRmb

69125 E6910 F6910 F9998 Fire/Safety Cntrs - Fees FrSfCntFee

69126 E6910 F6910 F9998 Fire/Safety Cntrs - Reimbrsbl FrSfCntRmb

69127 E6910 F6910 F9998 Geotech Cntrs - Fees GeoCntFee

69128 E6910 F6910 F9998 Geotech Cntrs - Reimbrsbl GeoCntRmb

69129 E6910 F6910 F9998 Leed Consult - Fees LeedCntFee

69130 E6910 F6910 F9998 Leed Consult - Reimbrsbl LeedCntRmb

69131 E6910 F6910 F9998 Matrl Tstg Cntrs - Fees MtlTCntFee

69132 E6910 F6910 F9998 Matrl Tstg Cntrs - Reimbrsbl MtlTCntRmb

69133 E6910 F6910 F9998 Mechanical Cntrs - Fees MechCntFee

69134 E6910 F6910 F9998 Mechanical Cntrs - Reimbrsbl MechCntRmb

69135 E6910 F6910 F9998 Moving Cntrs - Fees MvngCntFee

69136 E6910 F6910 F9998 Moving Cntrs - Reimbrsbl MvngCntRmb

69137 E6910 F6910 F9998 Signage Cntrs - Fees SngCntFee

69138 E6910 F6910 F9998 Signage Cntrs - Reimbrsbl SngCntRmb

69139 E6910 F6910 F9998 Spec Inspect Cntrs - Fees SpIsCntFee

69140 E6910 F6910 F9998 Spec Inspect Cntrs - Reimbrsbl SpIsCntRmb

69141 E6910 F6910 F9998 Survey Cntrs - Fees SrvCntFee

69142 E6910 F6910 F9998 Survey Cntrs - Reimbrsbl SrvCntRmb

69143 E6910 F6910 F9998 Constructn Consult - Fees ConsCstFee

69144 E6910 F6910 F9998 Constructn Consult - Reimbrsbl ConsCstRmb

69145 E6910 F6910 F9998 Stmwtr Mdlng Consult - Fees StrmCstFee

69146 E6910 F6910 F9998 Stmwtr Mdlng Consult-Reimbrsbl StrmCstRmb

69147 E6910 F6910 F9998 Landscape Dsgn Cntrs - Fees LndScDFee

69148 E6910 F6910 F9998 Landscape Dsgn Cntrs-Reimbrsbl LndScDRmb

69149 E6910 F6910 F9998 Landscape Consult - Fees LndscpFee

69150 E6910 F6910 F9998 Landscape Consult - Reimbrsbl LndscpRmb

69151 E6910 F6910 F9998 Building Materials BldgMatrl

69152 E6910 F6910 F9998 Permit Fees PermitFees

69153 E6910 F6910 F9998 Schematic Designs SchmtDesg

69154 E6910 F6910 F9998 Blueprints Blueprints

69155 E6910 F6910 F9998 Central Utility CentralUtl

69156 E6910 F6910 F9998 Construction Documents ConstrDocs

69157 E6910 F6910 F9998 Window Treatments WindwTrmt

69158 E6910 F6910 F9998 Architectural Mdls/Renderings ArchMdlRnd

69159 E6910 F6910 F9998 Leed Fees LeedFees

69160 E6910 F6910 F9998 Landscaping Materials LndscpMat

69170 E6910 F6910 F9998 Civil Eng Consult - Fees CvlEngCFee

69171 E6910 F6910 F9998 Civil Eng Consult - Reimbrsbl CvlEngCRmb

69172 E6910 F6910 F9998 Permit Consult - Fees PrmCstFee

69173 E6910 F6910 F9998 Permit Consult - Reimbrsbl PrmCstRmb

69190 E6910 F6910 F9998 Construction Contingency ConstContg

69199 E6910 F6910 F9998 Construction-Conversion Only CstrConv Conversion Only - Construction

80032 E6910 F6910 F9998 IC - A&E Services ICAESvcs

69200-69209 - - - - Depreciation - - - - -

69200-69209 - - - - Depreciation - - - - -

69205 E6000 F6999 F9998 Depreciation Expense DepExp CONTROL ACCT

79000-79099 - - - - Cost of Goods Sold - - - - -

79001-79099 - - - - Cost of Goods Sold - - - - -

Cost of goods sold to customers: recognized based on

79001 E7900 F6999 F9998 Product 1 - Cost of Goods Sold COGSPrd1 inventory relief method (generally average cost).

79002 E7900 F6999 F9998 Product 2-Cost of Goods Sold COGSPrd2 See above

79003 E7900 F6999 F9998 Product 3-Cost of Goods Sold COGSPrd3 See above

79004 E7900 F6999 F9998 Product 4-Cost of Goods Sold COGSPrd4 See above

79005 E7900 F6999 F9998 Product 5-Cost of Goods Sold COGSPrd5 See above

79006 E7900 F6999 F9998 Product 6-Cost of Goods Sold COGSPrd6 See above

79007 E7900 F6999 F9998 Product 7-Cost of Goods Sold COGSPrd7 See above

79008 E7900 F6999 F9998 Product 8-Cost of Goods Sold COGSPrd8 See above

79009 E7900 F6999 F9998 Product 9-Cost of Goods Sold COGSPrd9 See above

79010 E7900 F6999 F9998 Product 10-Cost of Goods Sold COGSPrd10 See above

79011 E7900 F6999 F9998 Product 11-Cost of Goods Sold COGSPrd11 See above

79012 E7900 F6999 F9998 Product 12-Cost of Goods Sold COGSPrd12 See above

79013 E7900 F6999 F9998 Product 13-Cost of Goods Sold COGSPrd13 See above

79014 E7900 F6999 F9998 Product 14-Cost of Goods Sold COGSPrd14 See above

79015 E7900 F6999 F9998 Product 15-Cost of Goods Sold COGSPrd15 See above

79016 E7900 F6999 F9998 Product 16-Cost of Goods Sold COGSPrd16 See above

79017 E7900 F6999 F9998 Product 17-Cost of Goods Sold COGSPrd17 See above

79018 E7900 F6999 F9998 Product 18-Cost of Goods Sold COGSPrd18 See above

79019 E7900 F6999 F9998 Product 19-Cost of Goods Sold COGSPrd19 See above

79020 E7900 F6999 F9998 Product 20-Cost of Goods Sold COGSPrd20 See above

79095 E7900 F6999 F9998 Inventory Freight Expense InvFrtExp

79097 E7900 F6999 F9998 Purchases for Inventory PurInvntry

79099 E7900 F6999 F9998 Inventory Adjustment InvtryAdj 3910

80000-80999 - - - - Internal Charges - - - - -

80000-80998 - - - - Internal Charges - - - - -

80035 E6000 F6000 F9998 IC - Conf & Events Svcs ICCAES

80037 E6000 F6000 F9998 IC - Library Services ICLibSvc

80038 E6000 F6000 F9998 IC - Health Well Being Svcs ICHWBSvc

80041 E6000 F6999 F9998 IC - Late Fees ICLateFees

80042 E6000 F6999 F9998 IC - Commission Fee ICComsnFee

80044 E6000 F6000 F9998 IC - Certificates ICCerts

UVM Chart of Accounts DRAFT

Expense Account Values

OPS and PC SP and AG SP Bump

Actuals Budgtary Budgetary Budegtary Fringe Fringe

UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code Rate FY '11 Rate FY '10

80201 E6000 F6003 F9998 IC - Per Diem Animal Charge ICAnlchrg

80202 E6000 F6003 F9998 IC - Animal Set-Up Fees ICAnSetup

80203 E6000 F6003 F9998 IC - Animal Drugs ICAnDrgs

80204 E6000 F6003 F9998 IC - Animal Shipping ICAnShpg

80205 E6000 F6003 F9998 IC - Animal Procure ICAnPrcr

80206 E6000 F6003 F9998 IC - Animal Lab Svcs ICAnLbSv

80207 E6000 F6003 F9998 IC - Animal Lab Supplies ICAnLbSp

80208 E6000 F6003 F9998 IC - Vet Services ICVetSvc

80209 E6000 F6003 F9998 IC - Animal Tech Services ICAnTech

80210 E6000 F6003 F9998 IC - Animal Processing ICAnmlProc

ICAnChgSpt Portion of Animal Care Per Diem subsidized by department

80211 E6000 F6003 F9998 IC - Per Diem Support and/or college

80212 E6000 F6003 F9998 IC - Import/Export ICImptExpt

80213 E6000 F6003 F9998 IC - Animal Late Orders ICAnLateOr

80220 E6001 F6001 F9998 IC - Surplus Equip ICSrplsEqp

80224 E6000 F6000 F9998 IC - Other UVM Svcs ICOthUVM

80225 E6000 F6000 F9998 IC - Police Services ICPoliceSv

80226 E6000 F6000 F9998 IC - Arch & Eng Svcs ICArchEng Inactive

80227 E6000 F6000 F9998 IC - Res Life Svcs ICResLife

80230 E6000 F6000 F9998 IC - Technical Svcs & Equip ICTcSvEq

80235 E6000 F6000 F9998 IC - Research Services ICRschSv

80236 E6000 F6000 F9998 IC - Consulting Svcs ICCnslt

80237 E6000 F6000 F9998 IC - Instruction Services ICInstr

80238 E6000 F6000 F9998 IC - Testing Services ICTesting

80239 E6000 F6000 F9998 IC - Transportation Svcs ICTransSvc

80240 E6000 F6000 F9998 IC - Parking Services ICPrkngSvc

80241 E6000 F6000 F9998 IC - Archeology Services ICArchgySv

80242 E6000 F6000 F9998 IC - Lab Services ICLabSvc

80243 E6001 F6001 F9998 IC - Lab Supplies ICLabSup

80244 E6000 F6000 F9998 IC - Biometry Support Fee ICBiometry

80245 E6000 F6000 F9998 IC - Statistical Services ICStatSvcs

80246 E6000 F6000 F9998 IC - Survey Services ICSrvySvcs

80247 E6000 F6999 F9998 IC - Athletic Services ICAthlSvcs

80248 E6000 F6000 F9998 IC - Davis Ctr Services ICDvCtrSvc

80997 E6000 F6999 F9998 IC - Expenditure Credits ICExpCrdt 5800

80998 E6000 F8099 F9998 IC - Intra Unit Overhead ICUnitOvhd

80999-80999 - - - - IC - Overhead - - - - -

80999 E8099 F8099 F9998 IC - Overhead ICOverhead

81000-81019 - - - - IE - Equipment Transfer - - - - -

To only be used for equipment depriciation transfers for

Income/Expense activities and only in conjunction with account

81001 E8100 F6999 F9998 IE - Equip Transfer IEEqupXfer 49900.

81900-81999 - - - - Internal Funding - - - - -

81900 E6000 F6999 F9998 Intrnl Funding-Transfer To IFXferTo To only be used in conjuction with account 49900.

81929 E8192 F6000 F9998 Expense Redistribution ExpRedist

86490-86499 - - - - - - - - -

86491 E8649 F6999 F9998 Addition to Balance AddtnBalnc 7701

89900-89999 - - - - Multi CFDA Adj - - - - -

89901 E8990 F8990 F9998 Multi CFDA Adj MltCFDAadj

90000-90999 - - - - Operating Suspense - - - - -

90001 E9000 F6999 F9998 Operating Suspense OperSusps CONTROL ACCT 0-13000

90002 E9000 F6999 F9998 Subsystem Default SubSysDflt CONTROL ACCT

UVM Chart of Accounts DRAFT

Interdepartmental Account Codes

Summary







Internal Charge Account Codes

48000-48999 Revenue 80000-80999 Expense

48001 IC - NET Directory Rev 80001 IC - NET Directory

48002 IC - Phone Lines/Equip Rev 80002 IC - Phone Lines/Equip

48003 IC - Long Distance Rev 80003 IC - Long Distance

48004 IC - Voice T&M Rev 80004 IC - Voice T&M

48005 IC - Phone Mail Rev 80005 IC - Phone Mail

48006 IC - Non-PBX Local Lines Rev 80006 IC - Non-PBX Local Lines

48007 IC - Non-PBX Long Distance Rev 80007 IC - Non-PBX Long Distance

48008 IC - Phone Equip Pur Rev 80008 IC - Phone Equip Pur

48009 IC - Network T&M Rev 80009 IC - Network T&M

48010 IC - CC & Conference Calls Rev 80010 IC - CC & Conference Calls

48011 IC - NET Yellow Pages Rev 80011 IC - NET Yellow Pages

48012 IC - Wireless Data Svc Rev 80012 IC - Wireless Data Svc

48013 IC - Phone Work Order Rev 80013 IC - Phone Work Order

48014 IC - Hardware Rev 80014 IC - Hardware

48015 IC - Software Rev 80015 IC - Software

48016 IC - Micro Comp Srvcs/Accr Rev 80016 IC - Micro Comp Srvcs/Accsr

48017 IC - Photo Services Rev 80017 IC - Photo Services

48018 IC - Advertisting Rev 80018 IC - Advertising

48019 IC - Microfilming Services Rev 80019 IC - Microfilming Services

48020 IC - Copying Rev 80020 IC - Copying

48021 IC - Convenience Copying Rev 80021 IC - Convenience Copying

48022 IC - Copy Center Charges 80022 IC - Copy Center Charges

48023 IC - Printing&Pub Svcs Rev 80023 IC - Printing&Publishing Svcs

48024 IC - Publications Rev 80024 IC - Publications

48025 IC - Mail Processing Rev 80025 IC - Mail Processing

48026 IC - Audio/Visual Svcs Rev 80026 IC - Audio/Visual Services

48027 IC - Heat Plant Rev 80027 IC - Heat Plant

48028 IC - Rental UVM Facilites Rev 80028 IC - Rental UVM Facilites

48029 IC - CATcard Fees Rev 80029 IC - CATcard Fees

48030 IC - Office Equip Repr Rev 80030 IC - Office Equip Repair

48031 IC - Interest Expense Rev 80031 IC - Interest Expense

48032 IC - A&E Services Rev 80032 IC - A&E Services

48033 IC - University Postage Rev 80033 IC - University Postage

48034 IC - Equipment Rental Rev 80034 IC - Equipment Rental

48035 IC - Conf & Events Svcs Rev 80035 IC - Conf & Events Svcs

48036 IC - Chemicals Rev 80036 IC - Chemicals

48037 IC - Library Services Rev 80037 IC - Library Services

48038 IC - Health WellBng Svcs Rev 80038 IC - Health Well Being Svcs

48039 IC - Ticket Revenue 80039 IC - Tickets

48040 IC - Fax Svc Revenue 80040 IC - Fax Services

48041 IC - Late Fees Revenue 80041 IC - Late Fees

48042 IC - Commission Rev 80042 IC - Commission Fee

48043 IC - CATcard Door Access Rev 80043 IC - CATcard Door Access

48101 IC - Work Order 80101 IC - WO - Wages

48101 IC - Work Order 80102 IC - WO - Benefits

48101 IC - Work Order 80103 IC - WO - Materials

48101 IC - Work Order 80104 IC - WO - Ext Repair & Maint

48101 IC - Work Order 80105 IC - WO - Equipment Rental

48101 IC - Work Order 80106 IC - WO - Ext Consulting

48101 IC - Work Order 80107 IC - WO - Equipment >$5,000

48101 IC - Work Order 80108 IC - WO - HZMAT Disposl

48101 IC - Work Order 80110 IC - CAES WO-Wages

48101 IC - Work Order 80111 IC - CAES WO-Benefits

48101 IC - Work Order 80115 IC - CAES WO-Materials

48101 IC - Work Order 80120 IC - PPD WO-Wages

48101 IC - Work Order 80121 IC - PPD WO-Benefits

48101 IC - Work Order 80125 IC - PPD WO-Materials

48101 IC - Work Order 80130 IC - CUST WO-Wages

48101 IC - Work Order 80131 IC - CUST WO-Benefits

48101 IC - Work Order 80135 IC - CUST WO-Materials

na na 80199 IC - OthrUVMSvcs-Conversn Only

452xx IC Prod Sales 80201 IC - Per Diem Animal Charge

452xx IC Prod Sales 80202 IC - Animal Set-Up Fees

452xx IC Prod Sales 80203 IC - Animal Drugs

452xx IC Prod Sales 80204 IC - Animal Shipping

452xx IC Prod Sales 80205 IC - Animal Procure

452xx IC Prod Sales 80206 IC - Animal Lab Svcs

452xx IC Prod Sales 80207 IC - Animal Lab Supplies

452xx IC Prod Sales 80208 IC - Vet Services

452xx IC Prod Sales 80209 IC - Animal Tech Services

452xx IC Prod Sales 80210 IC - Animal Processing

452xx IC Prod Sales 80211 IC - Per Diem Support

452xx IC Prod Sales 80212 IC - Import/Export

452xx IC Prod Sales 80220 IC - Surplus Equip

452xx IC Prod Sales 80224 IC - Other UVM Svcs

452xx IC Prod Sales 80225 IC - Police Services

452xx IC Prod Sales 80226 IC - Arch & Eng Svcs

452xx IC Prod Sales 80227 IC - Res Life Svcs

452xx IC Prod Sales 80228 IC - Maintenance Svcs

452xx IC Prod Sales 80229 IC - Custodial Svcs

452xx IC Prod Sales 80230 IC - Technical Svc & Equip

452xx IC Prod Sales 80235 IC - Research Services

452xx IC Prod Sales 80236 IC - Consulting Svcs

452xx IC Prod Sales 80237 IC - Instruction Services

452xx IC Prod Sales 80238 IC - Testing Services

452xx IC Prod Sales 80239 IC - Transportation Svcs

452xx IC Prod Sales 80240 IC - Parking Services

452xx IC Prod Sales 80241 IC - Archeology Services

452xx IC Prod Sales 80242 IC - Lab Services

452xx IC Prod Sales 80243 IC - Lab Supplies

452xx IC Prod Sales 80244 IC - Biometry Support Fee

452xx IC Prod Sales 80245 IC - Statistical Services

452xx IC Prod Sales 80246 IC - Survey Services

452xx IC Prod Sales 80247 IC - Athletic Services

452xx IC Prod Sales 80248 IC - Davis Ctr Services

452xx IC Prod Sales 80250 IC - Network Maint/Servc

452xx IC Prod Sales 80251 IC - Network Installation

452xx IC Prod Sales 80252 IC - Software Installation

452xx IC Prod Sales 80253 IC - Software Svcs/Repair

452xx IC Prod Sales 80254 IC - Software Development

452xx IC Prod Sales 80255 IC - Hardware Installation

452xx IC Prod Sales 80256 IC - Hardware Maint&Repair

452xx IC Prod Sales 80257 IC - Office Equip Installation

452xx IC Prod Sales 80258 IC - Computer Lab 1

452xx IC Prod Sales 80259 IC - Computer Lab 2

452xx IC Prod Sales 80260 IC - Computer Lab 3

452xx IC Prod Sales 80261 IC - Cmptr Acct Svcs

452xx IC Prod Sales 80262 IC - Cmptr Backup Svcs

452xx IC Prod Sales 80263 IC - Cmptr Disk Sp Svcs

48990 IC Tuition Allocation na na

48997 IC - Reclassify Sales 80997 IC - Expenditure Credits

48998 IC - Unit Support 80998 IC - Intra Unit Overhead

48999 IC - Indirect 80999 IC - Overhead

Account

Account Long Description Short Description

Type

A0000 Rev All Accounts All-Accts

B4000 Rev Total Revenues RvTotal

B5000 Exp Total Expenses ExTotal

B6600 Exp F&A F&A

B6909 Exp Capital Expense Offset - B CapOffStB

C4010 Rev Tuition Revenue RvTuit

C4050 Rev Fee Revenue RvFees

C4150 Rev State Approp Revenue Total RvStAppr

C4200 Rev Sponsor Revenue RvSponsor

C4210 Rev Non-Sponsor Revenue RvNonSpnr

C4400 Rev Non Operating Revenue RvNonOp

C4500 Rev Other Operating Revenue RvOthOper

C4600 Rev Other Non-Operating Revenue OthNonOpRe

C4800 Rev Income - Internal Sources IncIntrnl

C4899 Rev IC Indirect - C ICIndrctC

C5000 Exp Salaries and Wages Total Expns SWExpTotal

C5900 Exp Benefit Plan Total Exp BenExTotal

C6000 Exp NonSalary Operating Expenses ExpNSalOpr

C6600 Exp F&A F&A

C6909 Exp Capital Expense Offset - C CapOffStC

C6910 Exp Cap - Construction Cost Capital

C7900 Exp Cost of Goods Sold COGS

C8990 Exp Multi CFDA Adj - C MltCFDAajC

C9000 Exp Suspense Suspense

D4010 Rev Tuition Revenue - General RvTuitGen

D4030 Rev Tuit Revenue - Medicine RvTuitMed

D4040 Rev Tuit Rev - Non Degree RvTuitNDeg

D4043 Rev Tuit Revenue - Other RvTuitOth

D4050 Rev Fee Revenue - Student RvFeesStdt

D4100 Rev Fee Revenue - Other RvFeesOth

D4110 Rev Fee Revenue - Athletics RvFeesAth

D4150 Rev State Approp Revenue RvStateApp

D4200 Rev Sponsored Project Revenue RvSpnPrjct

D4210 Rev Non-Sponsor Contract Revenue RvNSpnCtr

D4400 Rev Loan Revenues RvLoan

D4410 Rev Investment Revenues RvInvest

D4420 Rev Endowment Revenues RvEndow

D4430 Rev Contribution Revenue RvCntrb

D4500 Rev Product Sales and Aux Income RvSls&Aux

D4600 Rev Other Revenue Sources RvOthSrcs

D4640 Rev Other Non Operating Revenue D OthNonOpRE

D4800 Rev Income - Interdepartmental IncIntrDpt

D4899 Rev IC Indirect - D ICIndrctD

D5010 Exp Sal&Wg - Faculty SWFaculty

D5100 Exp Sal&Wg - Officer of Admin SWOfcrAdm

D5200 Exp Sal&Wg - Staff Employees SWStaff

D5700 Exp Other Compensation OtherComp

D5800 Exp Payroll Suspense PaySuspens

D5900 Exp Benefit Plan Exp Total BenExpTtl

D6000 Exp General Oper and Equip Expense ExpOperEqp

D6909 Exp Capital Expense Offset - D CapOffStD

D6910 Exp Capital - Construction Cost CapConst

D7900 Exp Cost of Goods Sold - D COGS-D

D8990 Exp Multi CFDA Adj - D MltCFDAajD

D9000 Exp Exp in Suspense ExpSusp

E4011 Rev Tuit Rev - UnGrad In State RvTuitUGIS

E4012 Rev Tuit Rev - UnGrad Out of State RvTuitUGOS

E4013 Rev Tuit Rev - PreGrad In State RvTuitPGIS

E4014 Rev Tuit Rev - PreGrad Out of Stat RvTuitPGOS

E4021 Rev Tuit Rev - Grad In State RvTuitGIS

E4022 Rev Tuit Rev - Grad Out of State RvTuitGOS

E4031 Rev Tuit Rev - Med In State RvTuitMdIS

E4032 Rev Tuit Rev - Med Out of State RvTuitMdOS

E4041 Rev Tuit Rev - Non Dgr In State RvTuitNDIS

E4042 Rev Tuit Rev - Non Dgr Out State RvTuitNDOS

E4043 Rev Tuit Rev - Other RvTuitOthr

E4051 Rev Fee Rev - Student Fees RvFeesStnt

E4057 Rev Fee Rev - Room Fees RvFeesRoom

E4058 Rev Fee Rev - Board Fees RvFeesBrd

E4101 Rev Fee Rev - Program & Event Fees RvFeesPrgm

E4110 Rev Fee Rev - Athletics RvFeesAth

E4151 Rev State Approp Revenue - VT RvStateVT

E4154 Rev State Revenue - Other than VT RvStateOth

E4201 Rev Sponsor Revenue - Direct RvSpnDir

E4202 Rev Sponsor Revenue - Facil & Adm RvSpnF&A

E4211 Rev Non-Sponsor Contract Income RvNSnCtInc

E4401 Rev Loan Income RvLoanInc

E4411 Rev Investment Income RvInvstInc

E4421 Rev Endowment Income RvEndInc

E4431 Rev Contribution & Pledge Revenue RvCtrbPldg

E4501 Rev Product Sales and Svcs Income RvProdSls

E4531 Rev Other Auxiliary Income RvAuxOth

E4601 Rev Royalty Income RvRylties

E4602 Rev Licensing Income RvLcnsng

E4603 Rev Fees - Other RvOthFees

E4610 Rev Rental Income RvRentInc

E4640 Rev Prior Yr Encmbrnc Offset BO PrYrENCBO

E4649 Rev Prior Yr Carry Forwd BO PrYrCFBO

E4800 Rev Inc - Internal Charge IncIntChrg

E4870 Rev IC - Subsidy ICSubsdBO

E4899 Rev IC - Indirect ICIndrctBO

E4900 Rev Intrnl Funding - Transfer From XferFromBO

E5010 Exp Sal&Wg - Instr Fac Tenr Trk SWIFacTT

E5020 Exp Sal&Wg - Instr Fac NonTnr Trk SWIFacNTT

E5021 Exp Sal&Wg - Clin Fac NonTnr Trk SWClnFacNT

E5030 Exp Sal&Wg - Research Faculty SWRschFac

E5040 Exp Sal&Wg - Extension Faculty SWExtFac

E5042 Exp Sal&Wg - Ext Fac Civil Serv SWExFCvS

E5050 Exp Sal&Wg - Library Faculty SWLibFac

E5060 Exp Sal&Wg - Med Grp Inst Fac Tenr SWMGIFacTT

E5061 Exp Sal&Wg - Med Grp Inst Fac NTnr SWMGIFacNT

E5062 Exp Sal&Wg - Med Grp Clin NT Fac SWMGClNTF

E5063 Exp Sal&Wg - Med Grp Resch Fac SWMGRscFac

E5068 Exp Sal&Wg - Med Grp Ofc Admin SWMGOfcAdm

E5069 Exp Sal&Wg - Med Grp Staff SWMGStaff

E5070 Exp Sal&Wg - Acad Adm -Chair SWChrAAdm

E5071 Exp Sal&Wg - Acad Adm -NonChair SWOthAAdm

E5072 Exp Sal&Wg - Acad Adm -NChrCvS SWOthAACS

E5080 Exp Sal&Wg - Cont Ed Faculty SWCEFac

E5090 Exp Sal&Wg - Faculty - Addl Work SWFacAdlWk

E5110 Exp Sal&Wg - Officers of Admin SWOfcAdm

E5200 Exp Sal&Wg - Staff Salaries SWStaffSal

E5300 Exp Sal&Wg - Staff Wages SWStaffWge

E5390 Exp Sal&Wg - Post Doc Associates SWPDocWg

E5500 Exp Sal&Wg - Grad Students SWGrdStd

E5502 Exp Sal&Wg - Grad Rsch Asst SWGrdRsAst

E5503 Exp Sal&Wg - Grad Advisors SWGrdAdv

E5510 Exp Sal&Wg - PreDoc Fellow/Trainee SWPrDFlwTr

E5521 Exp Sal&Wg - Students SWStdnt

E5530 Exp Sal&Wg - Std Work Stdy SWStdWkSt

E5600 Exp Sal&Wg - Other Comp & Wages SWOthComp

E5700 Exp Other Compensation OtherComp

E5800 Exp Payroll Suspense PaySuspens

E5900 Exp Ben - Employee Benefits BenHlthCr

E5940 Exp Ben - Tuition Remission BenTuitRem

E5991 Exp Ben - Full Benefit Rate BenRtFull

E5992 Exp Ben - Fed Emp Benefit Rate BenRtFedEm

E5994 Exp Ben - Part Time Benefit Rate BenRtParTm

E5996 Exp Ben - Med Grop Benefit Rate BenMedGrp

E6000 Exp Other Operating & Services OthOprSvc

E6001 Exp Supplies & Materials SupplyMatl

E6010 Exp Copying & Printing Services CpyPrntSvc

E6012 Exp Postage & Shipping PostShip

E6020 Exp Computer Services ComptrSvc

E6050 Exp Travel Travel

E6055 Exp Hospitality & Business Meals HspBsMls

E6101 Exp Insurance Insurnce

E6102 Exp Ins - Gen Liability InsGenLib

E6103 Exp Ins - CBP Bldg Cont InsCBPBld

E6104 Exp Ins - CBP Other InsCBPOht

E6105 Exp Ins - Umbrl Excs InsUmbrl

E6106 Exp Ins - Vehicle InsVehcl

E6120 Exp Consulting & Prof Services CnsltPfSvc

E6300 Exp Utility Expense - NonFuel UtilExpOth

E6301 Exp Utility Expense - No2 Fuel UtilExp2Fl

E6302 Exp Utility Expense - No6 Fuel UtilExp6Fl

E6303 Exp Utility Expense - Natrl Gas UtilExpNGs

E6304 Exp Utility Expense - Propane UtilExpPrp

E6309 Exp Utility Expense - Heat Plant UtilExpHtP

E6310 Exp Utility Expense - Electric UtilExpElc

E6311 Exp Utility Expense - Water Swg UtilExpWSw

E6313 Exp Repair and Maintenance Expense RepMaint

E6320 Exp Telephone & Related Charges Telephone

E6350 Exp Rental Expense RentExp

E6450 Exp Library Acquisitions LibAcqs

E6500 Exp Non Capital Equipment NonCapEqup

E6510 Exp Maintenance & Licenses MntLicense

E6532 Exp Tuition & Fees TutnFees

E6700 Exp Principal Payment PrinPmnt

E6701 Exp Interest Expense IntExp

E6900 Exp Equipment Equip

E6909 Exp Capital Expense Offset - E CapOffStE

E6910 Exp Construction Cost Constrct

E7900 Exp Cost of Goods Sold - E COGS - E

E8099 Exp IC - Overhead ICOvrhdBO

E8100 Exp IE - Equipment Transfer IEEqXfrBO

E8190 Exp Intrnl Funding - Transfer To XferToBO

E8192 Exp Exp Redistrbtn ExpRdstr

E8649 Exp Addtn Fund Balance AddFdBal

E8990 Exp Multi CFDA Adj MltCFDAadj

E9000 Exp Exp - Suspense SspnsExp

F5000 Exp Personnel Salary PersnlSal

F5510 Exp Stipends Stipends

F5511 Exp Stipends - Pre Doctoral StpdPreDr

F5990 Exp Fringe Benefits FrngeBnf

F6000 Exp Services & Other Expenses OtherExp

F6001 Exp Supplies Supplies

F6003 Exp Animal Costs AnmlCst

F6011 Exp Publication Costs PublCost

F6020 Exp Computer Services CompSvc

F6050 Exp Domestic Travel DomTrvl

F6052 Exp Foreign Travel ForgnTrvl

F6054 Exp Trainee Travel TraineeTvl

F6101 Exp Participant Expenses PartExp

F6102 Exp Participant Travel PartTrvl

F6120 Exp Consultant & Contract Services CnstSvc

F6121 Exp Contract Services CntrctSvc

F6124 Exp Training Related Exp TrngRltd

F6127 Exp Patient Care Expenses PatientEx

F6128 Exp Inpatient Care Exp InpntCr

F6350 Exp Non-UVM Facilities Rental NUVMFcRnt

F6403 Exp Postdoc Health Insur PostdocHIn

F6404 Exp Relocation Costs ReloCost

F6450 Exp Acquisitions Acquistn

F6500 Exp Equipment Equip

F6510 Exp Equipment Maintenance EquipMnt

F6520 Exp Sub-Award $25k SubAwd>25

F6532 Exp Tuition & Fees TuitionFee

F6600 Exp Facilities & Administration FacAdmin

F6910 Exp Alterations & Renovations AltrRnvtn

F6999 Exp Sponsor Excluded SponsorExc

F8002 Exp Telecom Services Telecom

F8099 Exp Internal - Overhead Expenses IntrnlExp

F8990 Exp Multi CFDA Adj MltCFDAadj

F9998 Exp Total Direct TltDirect

Acct Descr Fringe

50100 Tenure-Track, Tenured 40.5% 50100 TRUE

50200 Non-Tenure-Track 40.5% 50200 TRUE

50210 Clin NT Track COM Fac 40.5% 50210 TRUE

50300 Research Faculty 40.5% 50300 TRUE

50400 Extension Faculty 40.5% 50400 TRUE

50402 Extension Faculty Civil Serv 33.0% 50402 TRUE

50500 Library Faculty 40.5% 50500 TRUE

50600 Med Group Tenure-Track 40.5% 50600 TRUE

50610 Med Group Non-Tenure Track 40.5% 50610 TRUE

50620 Med Group Clin NT Track Fac 40.5% 50620 TRUE

50630 Med Group Research Faculty 40.5% 50630 TRUE

50680 Med Group Ofc of Admin 40.5% 50680 TRUE

50690 Med Group Staff 40.5% 50690 TRUE

50700 Chairperson 40.5% 50700 TRUE

50710 Other Academic Admin Work 40.5% 50710 TRUE

50712 Other Academic Admin Cvl Svc 33.0% 50712 TRUE

50800 Continuing Education Faculty 40.5% 50800 TRUE

50810 CE Evening Div Faculty Salary 40.5% 50810 TRUE

50820 CE Summer Ses Faculty Salary 40.5% 50820 TRUE

50830 CE Non-Credit Instruction 8.6% 50830 TRUE

50840 CE General Faculty Work 40.5% 50840 TRUE

50850 Cont Education Faculty Temp 8.6% 50850 TRUE

50860 CE Evening Div Faculty Temp 8.6% 50860 TRUE

50870 CE Summer Ses Faculty Temp 8.6% 50870 TRUE

50880 CE Non-Credit Instruction Temp 8.6% 50880 TRUE

50890 CE General Faculty Work Temp 8.6% 50890 TRUE

50900 COM Cont Med Education Salary 40.5% 50900 TRUE

50910 Faculty Summer Daily Pymts 40.5% 50910 TRUE

50920 Faculty Incidental Payments 40.5% 50920 TRUE

50925 Faculty Emeriti Wages 8.6% 50925 TRUE

51100 Officer of Administration 40.5% 51100 TRUE

51102 Officer of Admin Cvl Svc 33.0% 51102 TRUE

52000 Staff Salary 40.5% 52000 TRUE

52050 Staff Coaching Salary 40.5% 52050 TRUE

52100 Non-Exmpt Secretarial/Clerical 40.5% 52100 TRUE

52110 Non-Exmpt Tech/Paraprof 40.5% 52110 TRUE

52120 Non-Exmpt Skilled Crafts 40.5% 52120 TRUE

52130 Non-Exmpt Service Maintenance 40.5% 52130 TRUE

52140 Non-Exmpt Profesnl/Non-Faculty 40.5% 52140 TRUE

52150 Exmpt Techn/Paraprof 40.5% 52150 TRUE

52160 Exmpt Skilled Crafts 40.5% 52160 TRUE

52170 Exmpt Service Maintenance 40.5% 52170 TRUE

52180 Exmpt Professional/Non-Faculty 40.5% 52180 TRUE

52190 Exempt Exec/Admin/Managerial 40.5% 52190 TRUE

52200 Staff CE General Staff Work 40.5% 52200 TRUE

52300 Staff Salary Summer Daily Pymt 40.5% 52300 TRUE

52400 Staff Salary Incidental Pymt 40.5% 52400 TRUE

52500 Staff Salary On-Call 40.5% 52500 TRUE

52600 Staff Salary Overtime 40.5% 52600 TRUE

53000 Staff Hourly Wages 40.5% 53000 TRUE

53100 Non-Exmpt Hrly Secr/Clerical 40.5% 53100 TRUE

53110 Non-Exempt Hrly Techn/Paraprof 40.5% 53110 TRUE

53120 Non-Exempt Hrly Skilled Crafts 40.5% 53120 TRUE

53130 Non-Exempt Hrly Service Maint 40.5% 53130 TRUE

53140 Non-Exempt Hrly Prof/Non-Fclty 40.5% 53140 TRUE

53150 Exempt Hrly Techl/Paraprof 40.5% 53150 TRUE

53160 Exempt Hrly Skilled Crafts 40.5% 53160 TRUE

53170 Exempt Hrly Service Maint 40.5% 53170 TRUE

53180 Exempt Hrly Prof/Non-Faculty 40.5% 53180 TRUE

53190 Exempt Hrly Exec/Admin/Mng 40.5% 53190 TRUE

53500 Staff Hourly On-Call 40.5% 53500 TRUE

53600 Staff Hourly Overtime 40.5% 53600 TRUE

53900 Postdoctoral Associates 40.5% 53900 TRUE

56100 Temporary Wages 8.6% 56100 TRUE

56102 FALSE

56150 General Wages - Coaching 8.6% 56150 TRUE

57100 Medical Leave 40.5% 57100 TRUE

57101 Med Group Medical Leave 40.5% 57101 TRUE

57120 Sick & Disability Leave 40.5% 57120 TRUE

57121 Med Group Sick & Disabil Leave 40.5% 57121 TRUE

57200 Vacation 40.5% 57200 TRUE

57300 Holiday 40.5% 57300 TRUE

57400 Staff Training 40.5% 57400 TRUE

57500 Rest Periods 40.5% 57500 TRUE

57600 Personal Day 40.5% 57600 TRUE

57700 Other Paid Leave 40.5% 57700 TRUE

57710 Bonus 40.5% 57710 TRUE

57711 Award - Coaching 8.6% 57711 TRUE

57891 Clothing Reimbursement 8.6% 57891 TRUE

57895 Cell Phone Stipend 8.6% 57895 TRUE









59910 Full Benefit Rate 40.5%

59912 Federal Employee Benefit 33.0%

59914 Part-time Benefit Rate 8.6%

59916 Medical Group Benefit Rate 40.5%