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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
10006 Prepaid Debit Card Program CashBank6 Bank account used for 4-H Reloadable Debit Card Program N/A
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
10035 4-H Reloadable Debit Cards Csh4HDebit Account used for 4-H reloadable debit cards
10045 Cash on Hand CashHand N/A
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
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UVM Chart of Accounts DRAFT
Asset Account Values
Actuals
Long Description Short Desc Purpose FRS
UV_Account Range Account
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
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 service
11575 Loan Prin Cancel Fam Serv 15% CancFam15 15% 0-41138 0-41147
Loans canceled for child/family and early intervention service
11576 Loan Prin Cancel Fam Serv 20% CancFam20 20% 0-41139
Loans canceled for child/family and early intervention service
11577 Loan Prin Cancel Fam Serv 30% CancFam30 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
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UVM Chart of Accounts DRAFT
Asset Account Values
Actuals
Long Description Short Desc Purpose FRS
UV_Account Range Account
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
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 the subcode-1745 &
15305 Building Service BldngSvc 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 - - -
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UVM Chart of Accounts DRAFT
Asset Account Values
Actuals
Long Description Short Desc Purpose FRS
UV_Account Range Account
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
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
FSMOD31 - used for combo code creation budget checking.
19999 ComboCode Create CCCreate CONTROL ACCT
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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-exempt
20213 Taxes Payable-RutlandTwn Sales TaxRTSales or external customers
Sales tax payable to Town of Winhall for sales to non-exempt
20214 Taxes Payabel-Winhall Sales TaxWnSales 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
20351 Abandoned Property - Payroll AbdPrPay claimed by a supplier or remitted to the state (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 project
21001 Retainage Construction Cntrcts AccrRetain is finished (retainage) 2105
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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\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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 Local Tax Withholding NYCResTax income taxes 0-15056
Employee payroll withholding for local earned income tax in
23122 PA Local Earned Income Tax PALocTax Pennsylvania INACTIVE
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\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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 the
Employee Giving campaign. Funds to be sent to the UVM
25550 Employee Giving Deductions EmpGiveDed Foundation.
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 the
25605 Staff Emergency Loan Donation StfLnDonat 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 year's
27010 Bonds Payable - Non Current NCBndsPay time. 2730
27021 Commercial Paper - Clearing CPClearing
C:\Docstoc\Working\pdf\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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 studies
40433 E4043 Tuition Abroad - Out State TutAbrdOt 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\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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 enter M.S.
41016 E4101 Fees - Nursing Assessment FeeNurse 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 gift, Inactivated
44303 E4431 Event Fees Events use 44309 gifts instead of this account) 8/27/2007
C:\Docstoc\Working\pdf\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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, restricted
44310 E4431 Gifts-Component Units GiftCmpnt expendable or restricted non-expendable.
44311 E4431 Accrued Pledge Revenue PldgInc Accrual of pledged gift income
Records contributions received by the university from the
UVM Foundation. Use the appropriate funding source to
identify donor intentions as unrestricted or restricted
44312 E4431 Gifts-From Foundation GiftFdn expendable.
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 - - -
C:\Docstoc\Working\pdf\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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 revenue for interdepartmental entries. This revenue
is separated for year-end financial reporting of income.
45201 E4800 IC- Product 1 Internal Sales ICProd1 (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
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. library
46206 E4603 Fees-Fines&Penlty External FeeFnPnExt 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
C:\Docstoc\Working\pdf\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.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 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.
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 E4900 Intrnl Funding-Transfer From IFXferFrom
49910 E4900 Project Closeout ProjClose
49950-49999 - - Revenue Suspense - - -
49951 E4800 Revenue Suspense RevSusps
C:\Docstoc\Working\pdf\eb3549e7-ab34-40a6-bb3d-c3c3b1fb1ba1.xls
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
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 41.2% 40.5%
50200 E5020 F5000 F9998 Non-Tenure-Track NTTrk Non-Tenure Track Instructional Faculty 1120 41.2% 40.5%
50210 E5021 F5000 F9998 Clin NT Track COM Fac CNTTFaclt College of Medicine Only, Clinical Track Faculty 1120 41.2% 40.5%
50600 E5060 F5000 F9998 Med Group Tenure-Track MGTTrk Medical Group Tenure-Track, Tenured Instructional Faculty N/A 41.2% 40.5%
50610 E5061 F5000 F9998 Med Group Non-Tenure Track MGNTTrk Medical Group Non-Tenure Track Instructional Faculty N/A 41.2% 40.5%
50620 E5062 F5000 F9998 Med Group Clin NT Track Fac MGCNTTFac Medical Group Clinical Track Faculty N/A 41.2% 40.5%
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 41.2% 40.5%
50630 E5063 F5000 F9998 Med Group Research Faculty MGRschFac Medical Group Research Faculty N/A 41.2% 40.5%
Extension Instructors, Extension Assistant Professors,
50400-50499 - - - - Extension Faculty
- Extension Associate Professors, Extension Professors - - -
50400 E5040 F5000 F9998 Extension Faculty ExtFaclt Extension Faculty 1140 41.2% 40.5%
50402 E5042 F5000 F9998 Extension Faculty Civil Serv ExtFacCvS Extension Faculty 1140 32.8% 33.0%
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 41.2% 40.5%
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 41.2% 40.5%
50710 E5071 F5000 F9998 Other Academic Admin Work AcadAdmWk Academic director, program director 1170 41.2% 40.5%
50712 E5072 F5000 F9998 Other Academic Admin Cvl Svc AcadAdmCvS Academic director, program director civil service work 1170 32.8% 33.0%
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 41.2% 40.5%
50810 E5080 F5000 F9998 CE Evening Div Faculty Salary CEEvngFac Continuing Education Evening Division - All Faculty Payments N/A 41.2% 40.5%
50820 E5080 F5000 F9998 CE Summer Ses Faculty Salary CESumFac Continuing Education Summer Session - All Faculty Payments N/A 41.2% 40.5%
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 8.7% 8.6%
50840 E5080 F5000 F9998 CE General Faculty Work CEGenFac Continuing Education General Faculty Work N/A 41.2% 40.5%
50850 E5080 F5000 F9998 Cont Education Faculty Temp CEFaclt Continuing Education Lecturer Faculty - temporary employee N/A 8.7% 8.6%
Continuing Education Evening Division - Faculty temporary
50860 E5080 F5000 F9998 CE Evening Div Faculty Temp CEEvngFac employee N/A 8.7% 8.6%
Continuing Education Summer Session - Faculty temporary
50870 E5080 F5000 F9998 CE Summer Ses Faculty Temp CESumFac employee payments N/A 8.7% 8.6%
Continuing Education Non-Credit Instruction - temporary
50880 E5080 F5000 F9998 CE Non-Credit Instruction Temp CENonCrIns employee N/A 8.7% 8.6%
Continuing Education General Faculty Work - temporary
50890 E5080 F5000 F9998 CE General Faculty Work Temp CEGenFac employee N/A 8.7% 8.6%
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 41.2% 40.5%
50910 E5090 F5000 F9998 Faculty Summer Daily Pymts FacSmDaily Faculty Payments at Summer Daily Rate ($150.00) N/A 41.2% 40.5%
50920 E5090 F5000 F9998 Faculty Incidental Payments FacIncdPym Faculty Incidental Payments N/A 41.2% 40.5%
50925 E5090 F5000 F9998 Faculty Emeriti Wages FacEmrWg Emeriti Faculty wages for part time work N/A 8.7% 8.6%
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 41.2% 40.5%
51102 E5110 F5000 F9998 Officer of Admin Cvl Svc OfrAdmnCvS Civil Service employee N/A 32.8% 33.0%
50680 E5068 F5000 F9998 Med Group Ofc of Admin MGOfcAdm Medical Group Officer of Administration N/A 41.2% 40.5%
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 41.2% 40.5%
52050 E5200 F5000 F9998 Staff Coaching Salary StfCoacSal Salaried Coaching Staff 1400 41.2% 40.5%
52100 E5200 F5000 F9998 Non-Exmpt Secretarial/Clerical NExSecCler Salaried Staff Non-Exempt Secretarial/Clerical 1400 41.2% 40.5%
52110 E5200 F5000 F9998 Non-Exmpt Tech/Paraprof NExTecParP Salaried Staff Non-Exempt Technical/Paraprofessional 1400 41.2% 40.5%
52120 E5200 F5000 F9998 Non-Exmpt Skilled Crafts NExSklCrft Salaried Staff Non-Exempt Skilled Crafts 1400 41.2% 40.5%
52130 E5200 F5000 F9998 Non-Exmpt Service Maintenance NExSerMain Salaried Staff Non-Exempt Service Maintenance 1400 41.2% 40.5%
52140 E5200 F5000 F9998 Non-Exmpt Profesnl/Non-Faculty NExProfNFa Salaried Staff Non-Exempt Professional/Non-Faculty 1400 41.2% 40.5%
52150 E5200 F5000 F9998 Exmpt Techn/Paraprof ExTecParP Salaried Staff Exempt Technical/Paraprofessional 1400 41.2% 40.5%
52160 E5200 F5000 F9998 Exmpt Skilled Crafts ExSklCrft Salaried Staff Exempt Skilled Crafts 1400 41.2% 40.5%
52170 E5200 F5000 F9998 Exmpt Service Maintenance ExSerMain Salaried Staff Exempt Service Maintenance 1400 41.2% 40.5%
52180 E5200 F5000 F9998 Exmpt Professional/Non-Faculty ExProfNFa Salaried Staff Exempt Professional/Non-Faculty 1400 41.2% 40.5%
52190 E5200 F5000 F9998 Exempt Exec/Admin/Managerial ExExcAdmMg Salaried Staff Exempt Salaried Staff Exec/Admin/Managerial 1400 41.2% 40.5%
52200 E5200 F5000 F9998 Staff CE General Staff Work StfCEGenW Salaried Staff Continuing Education General Staff Work N/A 41.2% 40.5%
Salaried Staff (< 12 mos.) between term work < 1 month
52300 E5200 F5000 F9998 Staff Salary Summer Daily Pymt StfSmDaily duration N/A 41.2% 40.5%
52400 E5200 F5000 F9998 Staff Salary Incidental Pymt StfIncdPym Salaried Staff Incidental Payments N/A 41.2% 40.5%
52500 E5200 F5000 F9998 Staff Salary On-Call StfSalOnCl Salaried Staff Premium Paid for On-Call Services N/A 41.2% 40.5%
52600 E5200 F5000 F9998 Staff Salary Overtime StfSalOvtm Salaried Non-Exempt Staff Payments for Extra Work N/A 41.2% 40.5%
50690 E5069 F5000 F9998 Med Group Staff MGStaff Medical Group Staff N/A 41.2% 40.5%
53000-53899 - - - - Staff Hourly Employee Wages - - - - -
53000 E5300 F5000 F9998 Staff Hourly Wages StfHRWage Hourly Staff Members 23xx 41.2% 40.5%
53100 E5300 F5000 F9998 Non-Exmpt Hrly Secr/Clerical NExHrSecCl Hourly Staff Non-Exempt Secretarial/Clerical 23xx 41.2% 40.5%
53110 E5300 F5000 F9998 Non-Exempt Hrly Techn/Paraprof NExHrTech Hourly Staff Non-Exempt Technical/Paraprofessional 23xx 41.2% 40.5%
53120 E5300 F5000 F9998 Non-Exempt Hrly Skilled Crafts NExHrSkCrf Hourly Staff Non-Exempt Skilled Crafts 23xx 41.2% 40.5%
53130 E5300 F5000 F9998 Non-Exempt Hrly Service Maint NExHrServM Hourly Staff Non-Exempt Service Maintenance 23xx 41.2% 40.5%
53140 E5300 F5000 F9998 Non-Exempt Hrly Prof/Non-Fclty NExHrProf Hourly Staff Non-Exempt Professional/Non-Faculty 23xx 41.2% 40.5%
53150 E5300 F5000 F9998 Exempt Hrly Techl/Paraprof ExHrTechPa Hourly Staff Exempt Technical/Paraprofessional 23xx 41.2% 40.5%
53160 E5300 F5000 F9998 Exempt Hrly Skilled Crafts ExHrSklCrf Hourly Staff Exempt Skilled Crafts 23xx 41.2% 40.5%
53170 E5300 F5000 F9998 Exempt Hrly Service Maint ExHrServM Hourly Staff Exempt Service Maintenance 23xx 41.2% 40.5%
53180 E5300 F5000 F9998 Exempt Hrly Prof/Non-Faculty ExHrProf Hourly Staff Exempt Professional/Non-Faculty 23xx 41.2% 40.5%
53190 E5300 F5000 F9998 Exempt Hrly Exec/Admin/Mng ExHrExcAdm Hourly Staff Exempt Exec/Admin/Managerial 23xx 41.2% 40.5%
53500 E5300 F5000 F9998 Staff Hourly On-Call StfHrOnCl Hourly Staff Premium Paid for On-Call Services 23xx 41.2% 40.5%
53600 E5300 F5000 F9998 Staff Hourly Overtime StfHrOvtm Hourly Non-Exempt Staff Payments for Extra Work 23xx 41.2% 40.5%
53900-53999 - - - - Postdoctoral Associates & Fellows - - - - -
53900 E5390 F5000 F9998 Postdoctoral Associates PostDocAsc Postdoctoral Associates 1180 41.2% 40.5%
53950 E5390 F5510 F9998 Postdoctoral Fellows PostDocFel Postdoctoral Fellows 1180 0.0% 0.0%
55000-55999 - - - - Student Salaries and Wages - - - - -
55100-55199 - - - - Graduate Student Salaries - - - - -
55001 E5500 F5000 F9998 Graduate Std - Conversion Only GrdConv Graduate Student Salary - CONVERSION ONLY 1000 na na
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
55010 E5500 F5000 F9998 Graduate Teaching Assistants GrdTchAsst 1200 0.0% 0.0%
55020 E5502 F5000 F9998 Graduate Research Assistants GrdRscAsst 1200 0.0% 0.0%
55030 E5503 F5000 F9998 Graduate Advisors GrdAdvise 1200 0.0% 0.0%
55100 E5510 F5510 F9998 Predoctoral Fellow/Trainee PreDrFlwTr Graduate College Fellow, Predoctoral Fellow/Trainee 3210 0.0% 0.0%
55200-55299 - - - - General Student Wages - - - - -
55210 E5521 F5000 F9998 Student Wages StdWage Undergraduate and graduate student wages 2100 0.0% 0.0%
55300-55399 - - - - Work/Study Wages - - - - -
55300 E5530 F5000 F9998 Work/Study Wages WrkSdyWage 2110 0.0% 0.0%
55310 E5530 F5000 F9998 Work/Study-America Reads WrkSdyAmRd 2180 0.0% 0.0%
56000-56999 - - - - General Wages - - - - -
56100 E5600 F5000 F9998 Temporary Wages TempWage Temporary employees 2200 8.7% 8.6%
56150 E5600 F5000 F9998 General Wages - Coaching GenWgCch Temporary NCAA coaching employees 2200 8.7% 8.6%
57000-57999 - - - - Other Compensation - - - - -
57100 E5700 F6999 F9998 Medical Leave MedLeave Payments made through payroll for medical leave 2020 41.2% 40.5%
Payments made through payroll for UVM Medical Group Emp
57101 E5700 F6999 F9998 Med Group Medical Leave MGMedLv medical leave N/A 41.2% 40.5%
Payments made through payroll for Sick & Disability leave.
Represents payments for time after the use of accrued sick
57120 E5700 F6999 F9998 Sick & Disability Leave SickDisbLv leave (short term disability for faculty). 41.2% 40.5%
Payments made through payroll for UVM Medical Group Emp
for sick & disability leave. Represents payments for time after
57121 E5700 F6999 F9998 Med Group Sick & Disabil Leave MGSickDisb use of accured sick leave (short term disability for faculty). N/A 41.2% 40.5%
57200 E5700 F6999 F9998 Vacation Vacation Payments made through payroll for vacation 2030 41.2% 40.5%
57300 E5700 F6999 F9998 Holiday Holiday Payments made through payroll for holidays 2040 41.2% 40.5%
57400 E5700 F6999 F9998 Staff Training StfTrain Payments made through payroll for staff training 2050 41.2% 40.5%
57500 E5700 F6999 F9998 Rest Periods RestPeriod Payments made through payroll for rest periods 2060 41.2% 40.5%
57600 E5700 F6999 F9998 Personal Day PersnalDay Payments made through payroll for personal days 2080 41.2% 40.5%
57700 E5700 F6999 F9998 Other Paid Leave OthPaidLve Payments made through payroll for other paid leave 2070, 2090 41.2% 40.5%
57710 E5700 F6999 F9998 Bonus Bonus Payments made through payroll for bonuses N/A 41.2% 40.5%
57711 E5700 F6999 F9998 Award - Coaching AwdCoach Payments made through payroll for awards to coaches. N/A 8.7% 8.6%
57712 E5700 F6999 F9998 Award - Faculty/Staff AwdFacStaf Payments made through payroll for awards to Faculty/Staff N/A 8.7% 8.6%
57800 E5700 F6999 F9998 Early Retirement ErlyRetire Payments made through payroll for early retirement 1200 0.0% 0.0%
Payments made through payroll for reimbursement of damaged
57891 E5700 F6999 F9998 Clothing Reimbursement ClthReimb clothing (taxable). 8.7% 8.6%
Payments made through payroll for mileage incurred due to On-
57892 E5700 F6999 F9998 On-Call Mileage OnCallMile Call work (non-taxable). 0.0% 0.0%
Payments made through payroll as a stipend to cover a
designated portion of employee cell phone expenses.
57895 E5700 F6999 F9998 Cell Phone Stipend CellPhnStp Employees will be the owner of the cell phone. N/A 0.0% 8.6%
58000-58999 - - - - Payroll Suspense - - - - -
58100 E5800 F6999 F9998 Payroll Distribution Suspense PaySuspend Transactions that are invalid from payroll processing 0-13010
59000-59999 - - - - Benefit Plan Expenses - - - - -
59000-59009 - - - - Employer Tax Expenses - - - - -
59001 E5900 F6999 F9998 Employer FICA Tax ERFICATx
59002 E5900 F6999 F9998 Employer Medicare Tax ERMedTx
59010-59099 - - - - Health Care Benefits Expense - - - - -
59010 E5900 F6999 F9998 Med BC/BS VT Hlth Prtnrshp BCBSVTHthP
59012 E5900 F6999 F9998 Med BC/BS VT Freedom BCBSVTFree
59013 E5900 F6403 F9998 Med BC/BS VT PostDoc BCBSVTPDoc
59014 E5900 F6999 F9998 Med MVP Health Plan MVPHealth
Employeer expense to BC/BS Health Savings Accts. Per UA Part-
time agreement Article 18.8, UVM will make contributions for
Lecturer II & Lecture III in the amount of $250 per 3 credit
59018 E5900 F6999 F9998 Med BC/BS Health Savings Acct BCBSHSA course taught up to a max of $1,000 per calendar year.
Employer expense to state of VT to fund state health care
coverage for individuals that are not eligible for health care
59019 E5900 F6999 F9998 Catamount Health Plan CATHealth benefits from employer
59020 E5900 F6999 F9998 Dental NE Delta - Base DentalBase
59022 E5900 F6999 F9998 Dental NE Delta - High Opt Pln DentalHigh
59030 E5900 F6999 F9998 Health Care Waiver HlthCareWv Buy out payment in lieu of medical coverage 3-63253-5910
59100-59149 - - - - Other Insurance - - - - -
59110 E5900 F6999 F9998 Group Life & AD&D Plan GLifeADD
59120 E5900 F6999 F9998 Fed Life LifeFedEmp US Government insurance for Civil Service employees 3-63225
59130 E5900 F6999 F9998 Travel and Accident Insurance TrvlAcdIns
59150-59199 - - - - Disability - - - - -
59150 E5900 F6999 F9998 Disability Ins - LT DisabInsLT
59160 E5900 F6999 F9998 Workers Comp WrkrsComp
59200-59249 - - - - Retirement Benefits - - - - -
Retirement benefit expenses accrued as a percentage of
59210 E5900 F6999 F9998 TIAA/CREF TIAACref employee salaries and wages under 403(b), 457B & 457F plans
Retirement benefit expenses accrued as a percentage of
59212 E5900 F6999 F9998 Fidelity Group Fidelity employee salaries and wages under 403(b) &457B plans
Retirement benefit expenses accrued as a percentage of
59214 E5900 F6999 F9998 Prudential Prudential employee salaries and wages under 403(b) & 457B plans
59245 E5900 F6999 F9998 CSRP Government Federal Employee Retirement Plan 0-15010
59300-59349 - - - - Post Retire Benefits - - - - -
59310 E5900 F6999 F9998 PstRet Med Ins <65 RtrMedInsr Expenses for retirees medical insurance
59312 E5900 F6999 F9998 PstRet Med Ins >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 41.2% 40.5%
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
59912 E5992 F5990 F9998 Federal Employee Benefit BenRtFedEm 5900 32.8% 33.0%
59914 E5994 F5990 F9998 Part-time Benefit Rate BenRtParTm 5900 8.7% 8.6%
59916 E5996 F5990 F9998 Medical Group Benefit Rate BenRtMdGrp N/A 41.2% 40.5%
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 mailing
60123 E6012 F6000 F9998 Shipping Shipping 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
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
60500-60549 - - - - Travel - - - - -
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 from
61008 E6101 F6999 F9998 Insurance Recoveries InsrRecvry 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 Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
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 Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
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
64012 E6000 E6999 F9998 UVM Foundation Funding UVMFDNFndg
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
64095 E6000 F6000 F9998 4-H Debit Card Purchases 4HDebitCd
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
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
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
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 NCapEquip capital threshold 3390
65005 E6500 F6500 F9998 Non-Cap Fixed Equip NCapFxEqp
65007 E6500 F6500 F9998 Non-Cap Moveable Equip >$5000 NCapMvEqp
Records initial cost to purchase computer hardware costing less
65022 E6500 F6001 F9998 Non-Cap Cmptr Hardware <$5000 NCapCmHd<5 than the capital threshold
65025 E6500 F6500 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 capital threshold
65045 E6500 F6500 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 capital threshold
65052 E6500 F6500 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 (copiers,
65107 E6510 F6510 F9998 Office Equip Maintenance OfceEqMain 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
Subcontract costs, greater than $25k, on sponsored and
65205 E6000 F6521 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 - - - - -
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
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
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 inventory
79001 E7900 F6999 F9998 Product 1 - Cost of Goods Sold COGSPrd1 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
UVM Chart of Accounts DRAFT
Expense Account Values
OPS and PC SP and AG SP Bump
Actuals Budgtary Budgetary Budegtary Fringe Rate Fringe Rate
UV_Account Range Account Acct Rollup Acct Rollup Acct Rollup Long Description Short Description Description FRS Object Code FY '12 FY '11
80042 E6000 F6999 F9998 IC - Commission Fee ICComsnFee
80044 E6000 F6000 F9998 IC - Certificates ICCerts
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 Inactive
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
C4900 Rev Intrnl Funding - Xfer From - C XferFromC
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
D4900 Rev Intrnl Funding - Xfer From - D XferFromD
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
F6521 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
Award - 8.6% 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%
