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VIEWS: 21 PAGES: 28

									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   7/13/2012
                                                                                                   UVM Chart of Accounts                                                                                      DRAFT
                                                                                                   Asset Account Values
                                                                                                                                                                   Control Account
                                                                                                                                                                 (Only used in System
                                                     Long Description                Short Desc                             Purpose                                                               FRS        Date Inactivated/Notes
                        Actuals                                                                                                                                       Generated
UV_Account Range        Account                                                                                                                                     Transactions)
 10000 - 19999              -     Assets                                                 -                                      -                                                                  -
 10000 - 14999              -     Current Assets                                         -                                      -                                                                  -
  10000 - 10099             -     Cash                                                   -                                      -                                                                  -
                         10001    General Receipts                             CashBank1          General deposit account - includes receipts from students,                            0-00001
                                                                                                  sponsors, other
                         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

                         10007    Credit Card Receipts                         CashBank7          Bank account used for bank deposits/receipts associated                               0-00007
                                                                                                  with credit card transactions on campus (auxiliaries, etc.)
                                                                                                  Excludes tuition
                         10008    Accounts Payable Dsbrsmnts ZBA               CashBank8          Bank account used for payables disbursements                                          0-00008
                         10009    Morgan Horse Farm Receipts                   CashBank9          Bank account used for deposits/receipts associated with the                           0-00009
                                                                                                  Morgan Horse Farm
                         10014    Electronic Disbursements ZBA                 CashBank14         Bank account used for general electronic disbursements                                0-00014
                                                                                                  including ACH, EFT.
                         10015    Student Loans Rcpts & Dsbrsmnt               CashBank15         Bank account used for receipt and disbursement of student                             0-00015
                                                                                                  loan monies
                         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            Inactive as of 3/7/2012
                         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                                    -                                      -                                                                  -
                         11001    Accts Receivable - PeopleSoft                ARPS               Records A/R that is billed through PS excluding sponsored        CONTROL ACCT
                                                                                                  projects
                         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
                         11030    Accts Receivable - Banner                    ARBanner           Records balance and activity (tuition/fees and payment) on                            0-11000-1315
                                                                                                  student accounts & other individual billings

                         11031    A/R Allowance - Banner                       ARAllowBN          Allowance for doubtful accounts receivable - Banner                                   1390
                         11075    Accts Receivable - Unbilled                  ARUnbld                                                                             CONTROL ACCT
                         11201    Accts Receivable - Loan                      ARLoan             Records balance and activity on loan accounts, used in HR                             0-40002-1180
                                                                                                  Config
  11400-11499               -     Other Accounts Receivable                              -                                      -                                                                  -
                         11410    Accts Receivable - Sal Adv                   ARSalAdv           Records salary advances issued to employees                      CONTROL ACCT         0-11500-1320
                         11420    Accts Receivable - Trvl Adv                  ARTrav             Records travel advances issued to employees for University       CONTROL ACCT         0-11501-1340
                                                                                                  travel
                         11430    Accts Receivable - Trvl AdvClr               ARTravClr          Clearing account for travel advances issued to employees for
                                                                                                  University travel
                         11435    Accts Receivalbe - Cash Adv                  ARCshAdv           Other Advances                                                   CONTROL ACCT
                         11440    Accts Receivable - ERt FICA                  ARERtrFICA         Records the FICA & Medicare collected on Early Retirement                             0-11510-1310
                                                                                                  contracts.
                         11441    Accts Receivable - Court Ordr                ARCrt              Court Ordered Restitution Receivable                                                  0-15611-1310
                         11442    Accts Receivable - Cvl Srv Ret               ARCSRP             Letter of credit draw down for Civil Service Retirement                               0-15010-1300
                                                                                                  Program (CSRP)
                         11448    Accts Receivable - Asset Prcds               ARAstPrcd          Asset Proceeds Clearing                                          CONTROL ACCT
                         11450    Accts Receivable - Other                     AROther            Records A/R that doesn't get billed through either PS or                              1310
                                                                                                  Banner
                         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                                       -                                      -                                                                  -
                         11501    Notes Receivable - Faculty                   NRFaculty          Debited for full amount of loan made to faculty member.                               0-42090
                                                                                                  Credited with faculty payments. Use with unique Source
                                                                                                  (fund) "Employee Loan Fund". Used in HR Config

                         11550    Notes Receivable - Staff                     NRStaff            Debited for full amount of loan made to staff. Credited with                          0-42095
                                                                                                  staff payments. Use with unique Source (fund) "Employee
                                                                                                  Loan Fund". Used in HR Config
                         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




                  C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                                 UVM Chart of Accounts                                                                                    DRAFT
                                                                                                 Asset Account Values
                                                                                                                                                                   Control Account
                                                                                                                                                                 (Only used in System
                                                    Long Description               Short Desc                             Purpose                                                                 FRS     Date Inactivated/Notes
                      Actuals                                                                                                                                         Generated
UV_Account Range      Account                                                                                                                                       Transactions)
                       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
                       11563    Loan Prin Cancel Math/Sci 15%                CancMS15           Loans canceled for teaching math, science, foreign language                             0-41144-1370
                                                                                                or bilingual education 15%
                       11564    Loan Prin Cancel Math/Sci 20%                CancMS20           Loans canceled for teaching math, science, foreign language                             0-41145-1370
                                                                                                or bilingual education 20%
                       11565    Loan Prin Cancel Math/Sci 30%                CancMS30           Loans canceled for teaching math, science, foreign language                             0-41146-1370
                                                                                                or bilingual education 30 %
                       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
                       11572    Loan Prin Cancel Med Tech 15%                CanMdTch15         Loans canceled for work in medical technology or nursing at                             0-41135
                                                                                                15%
                       11573    Loan Prin Cancel Med Tech 20%                CanMdTch20         Loans canceled for work in medical technology or nursing at                             0-41136
                                                                                                20%
                       11574    Loan Prin Cancel Med Tech 30%                CancMdTk30         Loans canceled for work in medical technology or nursing at                             0-41137
                                                                                                30%
                       11575    Loan Prin Cancel Fam Serv 15%                CancFam15          Loans canceled for child/family and early intervention service                          0-41138 0-41147
                                                                                                15%
                       11576    Loan Prin Cancel Fam Serv 20%                CancFam20          Loans canceled for child/family and early intervention service                          0-41139
                                                                                                20%
                       11577    Loan Prin Cancel Fam Serv 30%                CancFam30          Loans canceled for child/family and early intervention service                          0-41140
                                                                                                30%
                       11578    Loan Prin Cancel NursEmp70 15%               CanNur7015         Loans prior to 1971 canceled for nursing employment 15%                                 0-41530,041630

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

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

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

                       11582    Loan Prin Written Off                        LnWO               Loan principal written off                                                              0-41111,0-41112
                       11583    Loan Receivable Current                      LnCur              Used to record amount of loan portfolio due within 1 year                               1359

                       11584    Loan Bad Debt Rsv-Current                    LnAllowCur         Allowance for bad debt on loans due within 1 year                                       1390
                       11585    Loan Bad Debt Rsv-Non Current                LnAllowNC          Allowance for bad debt on loans due later than 1 year                                   1391
                       11586    Other Notes Rec-Current                      NoteRecCur         Non-loan notes receivable, current portion                                              1390
                       11587    Other Notes Rec-Non Current                  NotesRecNC         Non-loan notes receivable, non-current portion                                          1350
                       11588    Loan Prin Cancel Early Edu 15%               CanErlEd15         Loans canceled for work in early education at 15%
                       11589    Loan Prin Cancel Early Edu 20%               CanErlEd20         Loans canceled for work in early education at 20%
                       11590    Loan Prin Cancel Early Edu 30%               CanErlEd30         Loans canceled for work in early education at 30%
                       11591    Loan Prin Cancel Speech 15%                  CanSpch15          Loans canceled for work in speech at 15%
                       11592    Loan Prin Cancel Speech 20%                  CanSpch20          Loans canceled for work in speech at 20%
                       11593    Loan Prin Cancel Speech 30%                  CanSpch30          Loans canceled for work in speech at 30%
                       11599    UVM Loan Cancellation                        UVMLnCnl           UVM loan cancellation
  11600-11699             -     Pledges Receivable                                      -                                     -                                                                    -
                       11600    Pledges Rec-Current                          PledgeCur          Records Pledges Receivable due within 1 year                                            1317
                       11601    Pledges Allowance-Current                    PldgAlwCur         Records bad debt reserve on pledges due within 1 year                                   1390
                       11650    Pledges Rec-Non Current                      PledgeNC           Records Pledges Receivable due more than 1 year out                                     1317
                       11651    Pledges Allowance-Non Current                PldgAllwNC         Records bad debt reserve on pledges due more than 1 year                                1390
                                                                                                out
  12000-12999             -     Inventory                                               -                                     -                                                                    -
                       12010    Inventory                                    Inventory          Records inventories held by physical plant and recharge                                 1570
                                                                                                (income/expense) units for sale to internal and external
                                                                                                customers
                       12020    Inventory Credits                            InvntryCr          Records credits to shop stores inventory for items charged                              1580
                                                                                                out on work orders - closed out at year-end
  13000-13999             -     Prepaid Expenses                                        -                                     -                                                                    -
                       13001    Pre-Paid Exp - General                       PrePdEx            Records general deferred charges of the University                                      0-13503
                       13050    Pre-Paid Exp - Insurance                     PrePdIns           Premiums for insurance are charged to this account and                                  0-13502
                                                                                                amortized to expense over the life of the policy period

                       13100    Pre-Paid Exp - Travel                        PrePdTrvl          Records deferred travel charges of the University                                       0-13508
                       13102    Pre-Paid Exp - Purcard Travel                PrePdPurC          Records deferred travel charges of the University that are                              N/A
                                                                                                made using the PurCard.
                       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

                       13180    Pre-Paid Expenses - Benefits                 PrePdBene          Withholding of employee benefit deductions for 9-10-11
                                                                                                month Faculty and Staff, that will then be remitted to
                                                                                                insurance vendors during June-July-August.
                       13190    Pre-Paid Exp - Postage                       PrePdPstg
                       13200    Pre-Paid Exp - Def Bond Cur                  PrePdBdCur         Records current deferred charges for loss on bond
                                                                                                defeasance.
                       13210    Pre-Paid Exp - Def Bond NonCur               PrePdBdNCr         Records non-current deferred charges for loss on bond
                                                                                                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


                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                                 UVM Chart of Accounts                                                                                      DRAFT
                                                                                                 Asset Account Values
                                                                                                                                                                Control Account
                                                                                                                                                              (Only used in System
                                                    Long Description               Short Desc                             Purpose                                                            FRS           Date Inactivated/Notes
                      Actuals                                                                                                                                      Generated
UV_Account Range      Account                                                                                                                                    Transactions)
                       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                                                    -                                     -                                                               -
                       15001    Land                                         Land               Records summarized land values as detailed in the Asset         CONTROL ACCT         multiple accts
                                                                                                Management System                                                                    subcode-1710
  15100-15999             -     Buildings                                               -                                     -                                                               -
                       15105    Building                                     Bldng              Records summarized building values as detailed in the Asset     CONTROL ACCT         multiple accts
                                                                                                Management System                                                                    subcode-1720 &
                                                                                                                                                                                     1770
                       15205    Building Interior                            BldngInt           Records summarized interior building values as detailed in      CONTROL ACCT         multiple accts
                                                                                                the Asset Management System                                                          subcode-1725 &
                                                                                                                                                                                     1775
                       15255    Building Shell                               BldngShl           Records summarized shell building values as detailed in the     CONTROL ACCT
                                                                                                Asset Management System
                       15305    Building Service                             BldngSvc           Records summarized building service values as detailed in       CONTROL ACCT         multiple accts
                                                                                                the Asset Management System                                                          subcode-1745 &
                                                                                                                                                                                     1795
                       15405    Fixed Equipment                              FxdEquip           Records summarized fixed equipment values as detailed in        CONTROL ACCT         multiple accts
                                                                                                the Asset Management System                                                          subcode-1740 &
                                                                                                                                                                                     1790
  16000-16999             -     Moveable Equipment                                      -                                     -                                                               -
                       16005    Moveable Equipment                           MvblEquip          Records summarized furniture, equipment and other               CONTROL ACCT         multiple accts
                                                                                                moveable asset values as detailed in the Asset Management                            subcode-1730 &
                                                                                                System                                                                               1780
                       16205    Software                                     Software           Records summarized software as detailed in the Asset            CONTROL ACCT         multiple accts
                                                                                                Management System                                                                    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
                       17020    Work in Prg - Conversion                     WIPConvrsn         Records work in progress for Conversion Only                    CONTROL ACCT                          Inactive as of 3/7/2012
                       17030    Work in Prg - Software                       WIPSftwr           Records work in progress for software                           CONTROL ACCT
                       17040    Work in Prg - Moveable Equip                 WIPMvEquip         Records work in progress for moveable equipment                 CONTROL 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                          Inactivated
                       17103    Asset Trade In                               AstTrdIn                                                                           CONTROL ACCT
                       17104    Asset Revaluation Provision                  AstRvlPrv                                                                          CONTROL ACCT
  18000-18999             -     Accumulated Depreciation                                -                                     -                                                               -
                       18101    Accum Dep - Building                         ADBldg             Records summarized accumulated depreciation on building         CONTROL ACCT         0-85000-1750
                                                                                                values as detailed in the Asset Management System

                       18201    Accum Dep - Building Interior                ADBldgInt          Records summarized accumulated depreciation on interior         CONTROL ACCT         0-85000-1753
                                                                                                building values as detailed in the Asset Management System

                       18301    Accum Dep - Building Svcs                    ADBldgSvc          Records summarized accumulated depreciation on building         CONTROL ACCT         0-85000-1754
                                                                                                services values as detailed in the Asset Management System

                       18402    Accum Dep - Fixed Equip                      ADFxdEqp           Records summarized accumulated depreciation on fixed            CONTROL ACCT         0-85000-1752
                                                                                                equipment values as detailed in the Asset Management
                                                                                                System
                       18502    Accum Dep - Moveble Equip                    ADMvblEqp          Records summarized accumulated depreciation on moveable         CONTROL ACCT         0-85000-1751
                                                                                                equipment values as detailed in the Asset Management
                                                                                                System
                       18603    Accum Dep - Software                         ADSftwre           Records summarized accumulated depreciation on software         CONTROL ACCT         0-85000-1755
                                                                                                values as detailed in the Asset Management System

                       18999    Depreciation Removal                         DeprRmvl                                                                           CONTROL ACCT
  19000-19999             -     Inter-fund                                              -                                     -                                                               -
                       19100    Due To Due From - Fund                       DueIntrFnd         Credit balances represent a use of funds in excess of that      CONTROL ACCT
                                                                                                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
                                                                                                accounts are not maintained.
                       19102    Due To Due From - Units                      DueToFrm
                       19999    ComboCode Create                             CCCreate           FSMOD31 - used for combo code creation budget checking.         CONTROL ACCT




                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                              UVM Chart of Accounts                                                                                       DRAFT
                                                                                             Liabilities Account Values
                                                                                                                                                            Control Account (Only
                                                                                                                                                               used in System
                                                Long Description             Short Desc                               Purpose                                                                 FRS            Date Inactivated/Notes
                    Actuals                                                                                                                                      Generated
UV_Account Range    Account                                                                                                                                     Transactions)
 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 invoices          CONTROL ACCT         0-15001 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.                                                                                  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
                     20050    Accts Payable-PurCard                       APPCard         Records liability for purchases using PurCard                        CONTROL ACCT         0-9xxxx-2101
                                                                                                                                                                                    0-15009-2400led 9
                     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
                     20101    Accts Payable-Receipts                      APReceipts      Records liability for goods and services received but not yet        CONTROL ACCT
                                                                                          invoiced by the vendor. Relieved when vendor invoice
                                                                                          entered to AP.
                     20151    Accts Payable-Stdt Rfnds                    APStdtRfnd      Records liablity for student refunds recognized but not yet
                                                                                          paid by check issuance or electronic payment.
                     20190    Contra Asset-Removal                        CntrAstRmv                                                                           CONTROL ACCT

  20200-20299          -      Taxes Payable                                       -                                       -                                                                    -                       -
                     20201    Taxes Payable-Vermont Sales                 TaxVTSales      Sales tax payable to State of Vermont for sales to non-                                   subcode 2100
                                                                                          exempt or external customers
                     20205    Taxes Payable-Burlington Sales              TaxBrSales      Sales tax payable to City of Burlington for sales to non-                                 subcode 2100
                                                                                          exempt or external customers
                     20206    Taxes Payable-Manchester Sales              TaxMnSales      Sales tax payable to Town of Manchester for sales to non-
                                                                                          exempt or external customers
                     20207    Taxes Payable-Williston Sales               TaxWiSales      Sales tax payable to Town of Williston for sales to non-
                                                                                          exempt or external customers
                     20208    Taxes Payable-Stratton Sales                TaxSrSales      Sales tax payable to Town of Stratton for sales to non-
                                                                                          exempt or external customers
                     20209    Taxes Payable-SBurlingtn Sales              TaxSBSales      Sales tax payable to Town of South Burlington for sales to
                                                                                          non-exempt or external customers
                     20210    Taxes Payable-Dover Sales                   TaxDvSales      Sales tax payable to Town of Dover for sales to non-exempt
                                                                                          or external customers
                     20211    Taxes Payable-Killington Sales              TaxKgSales      Sales tax payable to Town of Killington for sales to non-
                                                                                          exempt or external customers
                     20212    Taxes Payable-Middlebury Sales              TaxMdSales      Sales tax payable to Town of Middlebury for sales to non-
                                                                                          exempt or external customers
                     20213    Taxes Payable-RutlandTwn Sales              TaxRTSales      Sales tax payable to Town of Rutland for sales to non-exempt
                                                                                          or external customers
                     20214    Taxes Payabel-Winhall Sales                 TaxWnSales      Sales tax payable to Town of Winhall for sales to non-exempt
                                                                                          or external customers
                     20220    Taxes Payable-NRA Fed Inc Tax               TaxNRAFed       Payable for federal tax due on non-qualified scholarships                                 0-15029

                     20221    Taxes Payable-NRA VT Inc Tax                TaxNRAVT        Payable for VT tax due on non-qualified scholarships                                      0-15042
                     20231    Taxes Payable-Burl GrossRcpt                TaxBrGrsRc      Gross Receipts tax payable to City of Burlington for
                                                                                          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                         -                                        -                                                                    -                       -
                     20301    Abandoned Property - AP                     AbdPrAP         Amount payable to the State of Vermont or other states for           CONTROL ACCT         0-15008
                                                                                          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
                                                                                          (after 3 yrs)
                     20351    Abandoned Property - Payroll                AbdPrPay        Amount payable to the State of Vermont or other states for                                0-15007
                                                                                          checks issued to employees but not cashed. The total of
                                                                                          uncashed payroll checks to is removed from the outstanding
                                                                                          check list (debit cash) and credited to this account until
                                                                                          claimed by a supplier or remitted to the state (after 2 yrs)

  20400-20499          -      Interest Payable                                    -                                       -                                                                    -                       -
                     20400    Accrued Interest Payable                    AccrIntPay      Accrued Interest payable on debt. Used in connection with
                                                                                          Source to identify bond issuance.
  21000-21499          -      Other Current Liabilities                           -                                       -                                                                    -                       -
  21000-21099          -      Other Accrued Liabilities                           -                                       -                                                                    -                       -
                     21001    Retainage Construction Cntrcts              AccrRetain      Liability for payments withheld from contractors until project                            2105
                                                                                          is finished (retainage)
                     21005    Accrued Paid Time Off                       AccrPTO         Liability for employee paid time off benefits earned but not                              0-15041 & 0-28599 Comp
                                                                                          taken.                                                                                    Abs
                     21010    Insur Claims Paid - External                InsurExtPd      Reduce insurance liability for claims paid by CCMSI                                       2170
                     21011    Insur Claims-Special Reserve                InsrSpRsrv      Liability for insurance claims outstanding - imprest balance at                           2171
                                                                                          CCMSI and special reserve for Educators Legal Liability




                   C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                              UVM Chart of Accounts                                                                                        DRAFT
                                                                                             Liabilities Account Values
                                                                                                                                                               Control Account (Only
                                                                                                                                                                  used in System
                                                   Long Description          Short Desc                               Purpose                                                                    FRS         Date Inactivated/Notes
                    Actuals                                                                                                                                         Generated
UV_Account Range    Account                                                                                                                                        Transactions)
                     21012    Insur Premiums                              InsrPrem        Reduce insurance liability for payments to vendors for                                       2172
                                                                                          insurance premiums
                     21013    Insur Costs Distributed Rsrv                InsrDstRsv      Liability for insurance claims outstanding - expense charged                                 2173
                                                                                          annually to departments & fringe
                     21016    Insur Claims Paid - Internal                InsrIntPd       Reduce insurance liability for self-funded claims paid by Risk                               2176
                                                                                          Mgmt
                     21020    Annuity Payable - Current                   CurAnnuity      Accrued Liability for payments to Annuitants due within one                                  2190
                                                                                          year
                     21025    Direct Lending Payable                      DirLendPay      Liabilities for direct lending program                                                       N/A
                     21030    Loan Interest Canceled                      LnIntCanc       Track student loan interest canceled - closed out to fund                                    2600
                                                                                          balance for F/S reporting
                     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
                     21090    Accrued Tuition Certificate                 AccrTutCrt      Liability for tuition certificates that are issued for teachers in
                                                                                          the area who mentor UVM student teachers. Tuition
                                                                                          certificates are redeemable for UVM class credit hours.

                     21099    Other Accrued Exp - Current                 OthAccrExp      Records expenses incurred but not otherwise recognized
                                                                                          through posting of supplier invoice or other systematic
                                                                                          accrual due within one year
  21100-21199          -      Deposits                                              -                                     -                                                                        -                   -
                     21101    Deposits - Tuition                          DepTuit         Liability for Student tuition deposits, recognized as revenue                                0-15608
                                                                                          at time of matriculation or at expiration of refund period.

                     21105    Deposits - Security                         DepSecur        Security and damage deposits on rental property & Res Life                                   0-15800, 0-15801,
                                                                                                                                                                                       0-15803, 0-18008,
                                                                                                                                                                                       0-15810
                     21110    Deposits - Other                            DepOther        Deposits received and held for services not yet supplied

  21500-21799          -      Deferred Revenue                                    -                                        -                                                                       -                   -
  21500-21599          -      Fees                                                -                                        -                                                                       -                   -
                     21510    Fee Clearing - UnderGrad                    FeeClrUnGd      Clearing account for undergrad student comprehensive fee                                     0-15602
                                                                                          revenue fed from Banner and then allocated to correct
                                                                                          revenue chartstring
                     21520    Fee Clearing - NonDgr/Grd                   FeeClrNDGd      Clearing account for grad student comprehensive fee                                          0-15603
                                                                                          revenue fed from Banner and then allocated to correct
                                                                                          revenue chartstring
                     21530    Fee Clearing - Med Student                  FeeClrMed       Clearing account for Med student comprehensive fee                                           0-15604
                                                                                          revenue fed from Banner and then allocated to correct
                                                                                          revenue chartstring
  21600-21699          -      Deferred Revenue                                   -                                         -                                                                       -                   -
                     21605    Deferred Revenue-Tuition                    DfdRevTuit      Advance payments of tuition revenue, recognized when                                         0-15610
                                                                                          billed.
                     21615    Deferred Revenue-Sponsor                    DfdRevSpn       Sponosred Income received by the University but not yet
                                                                                          earned. Recognized as earned revenue over the period that
                                                                                          goods or services are provided
                     21620    Deferred Revenue-Other                      DfdRevOth       Income received by the University but not yet earned.                                        2400
                                                                                          Recognized as earned revenue over the period that goods or
                                                                                          services are provided
  21700-21799          -      Unidentified Receipts                              -                                         -                                                                       -                   -
                     21705    Holding - Contributions                     HldngCntrb      Deposits from development credited to this account and
                                                                                          debited when actual Source (CF) value identified.
                     21720    Holding - Spon Proj                         HldngSP         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
                                                                                          revenue/receivable is recognized.
                     21735    Holding - Other                             HldngOth        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
                                                                                          recognized.
                     21740    Holding - Banner                            HldngBnr        Used as offset to record Banner transactions when not
                                                                                          readily identifiable to a specific chartstring. The liability
                                                                                          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

                     22001    Deduction Clearing                          DedClrTDED      Used for HR configuration, specific to deductions. (As of July
                                                                                          1, 2006)
                     22002    Tax Clearing                                TaxClrTTAX      Used for HR configuration, specific to taxes. (As of July 1,
                                                                                          2006)
                     22016    Payroll Net Pay                             PRNetPay
                     22025    Accrued Early Retire-Current                AcCurErRet      Accrued liability for salary and fringe payments due Early                                   0-15203
                                                                                          Retirement employees within one year
                     22030    Accrued Salary & Fringe                     AccrSal         Accrued liability for salary and fringe earned, but not yet                                  0-15201 & 0-15202
                                                                                          processed in HR
                     22099    Accrued Faculty Salary                      AccrFacSal      University liability for faculty salaries earned but not paid.                               0-15099-2112
                                                                                          Deductions of salary during academic year, for payment over                                  0-15099-2113
                                                                                          summer months are credits to this account. Payment of
                                                                                          Salary is debited to account.
                     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
                     23010    FICA - Medicare Tax                         FICAMedic       Employee payroll withholding and unversity match for FICA                                    0-15014
                                                                                          medicare taxes on employee salaries and wages
                     23011    FICA - Social Security Tax                  FICASocSec      Employee payroll withholding and unversity match for FICA                                    0-15020
                                                                                          Social Security taxes on employee salaries and wages


                   C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                              UVM Chart of Accounts                                                                                  DRAFT
                                                                                             Liabilities Account Values
                                                                                                                                                          Control Account (Only
                                                                                                                                                             used in System
                                                 Long Description            Short Desc                             Purpose                                                                    FRS     Date Inactivated/Notes
                    Actuals                                                                                                                                    Generated
UV_Account Range    Account                                                                                                                                   Transactions)
                     23015    FICA - FAHC Common Paymaster                FICAFAHC        FICA Tax payable for FAHC common paymaster salaries.                                    0-15031
                                                                                          Credit source is report on FAHC FICA withholding.

                     23100    State Income Tax Withholding                STIncTax        Employee payroll withholding for State income taxes - VT,                               0-15022
                                                                                          NY, OR, MD, ID, VA                                                                      0-15053
                                                                                                                                                                                  0-15055
                                                                                                                                                                                  0-15059
                                                                                                                                                                                  0-15061
                     23120    NY State Inc Tax Withholding                NYIncTax                                                                                                do not use
                     23121    Local Tax Withholding                       NYCResTax       Employee payroll withholding for New York City Resident                                 0-15056
                                                                                          income taxes
                     23122    PA Local Earned Income Tax                  PALocTax        Employee payroll withholding for local earned income tax in                             INACTIVE
                                                                                          Pennsylvania
  24000-24999          -      Garnishments                                        -                                    -                                                                        -                  -
                     24000    Emp Garnishments - Child Supt               GarnChild       Employee payroll deduction for Child Support payments                                   0-15018

                     24010    Emp Garnishments - Other                    GarnOther       Employee payroll deduction for other (not Child Support)                                0-15018
                                                                                          payments
  25000-25199          -      Retirement Plan- Withholding                        -                                      -                                                                      -                  -
                     25000    Retirement Withholding - 403B               Retire403B      Employee payroll withholding and university match payable                               0-15016
                                                                                          to benefit plan carrier for employee retirement plan.                                   0-15034
                                                                                          Accrued as a percentage of salaries and wages.                                          0-15035
                                                                                                                                                                                  0-15036
                     25100    Retirement Withholding - 457                Retire457       Employee payroll voluntary withholding and university                                   0-15044
                                                                                          match payable to benefit plan carrier for employee                                      0-15045
                                                                                          retirement plan. Accrued as a percentage of salaries and                                0-15048
                                                                                          wages.
                     25170    Thrift Savings Plan -Civ Srv                ThriftSave      Civil Service (Fed) employee voluntary payroll deductions                               0-15050
                                                                                          applied to employee's retirement savings plan

                     25175    Retirement - Civil Service                  RetCivServ      Civil Service employee voluntary payroll withholding for                                0-15013
                                                                                          supplemental civil service employee retirement
  25200-25249          -      Life Insurance Withholding                             -                                   -                                                                      -                  -
                     25200    Group Life & AD&D Withholding               GrpLife         Payable to benefit plan carrier for plan claims or premiums.                            0-15026,
                                                                                          University accrued expenses and employee payroll                                        3-63220
                                                                                          deductions are credited to this account. Carrier invoices and
                                                                                          draws are debited to this account.
                     25210    Group Life - Fed Emp Withhldg               GrpLfFed        Liability for Fed employee group life salary witholding                                 0-15012
  25250-25299          -      Disability Insrnce Withholding                      -                                      -                                                                      -                  -
                     25250    Group LT Disab Withholding                  LTDisab         Payable to benefit plan carrier for plan claims or premiums.                            0-15025
                                                                                          University accrued expenses and employee payroll
                                                                                          deductions are credited to this account. Carrier invoices and
                                                                                          draws are debited to this account.
                     25260    Temp Disab Withhldng Assurity               TDAsurty        Payable to benefit plan carrier for plan claims or premiums.                            0-15040
                                                                                          UVM accrued expenses for the benefit plan plus employee
                                                                                          deductions from payroll are credited to this account. Carrier
                                                                                          invoices or draws are debited to this account.

                     25270    Temp Disab Withhldng Concord                TDConcord       Payable to benefit plan carrier for plan claims or premiums.                            0-15051
                                                                                          UVM accrued expenses for the benefit plan plus employee
                                                                                          deductions from payroll are credited to this account. Carrier
                                                                                          invoices or draws are debited to this account.

  25300-25399          -      Health Insurance Withholding                        -                                      -                                                                      -                  -
                     25350    Dental Plan Payable                         DentalPay       Payable to benefit plan carrier for plan claims or premiums.                            0-15038
                                                                                          UVM accrued expenses for the benefit plan plus employee
                                                                                          deductions from payroll are credited to this account. Carrier
                                                                                          invoices or draws are debited to this account.

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

                     25399    Pre-Payment Deductions                      PPymntDed                                                                                               0-15066
  25400-25499          -      Union Dues Withholding                             -                                     -                                                                        -                  -
                     25410    UA Union Dues Withholding                   UADues          Union represented faculty payroll withholding for union dues                            0-15015

                     25420    Teamster Union Dues Withhold                TmstrDues       Union represented Police Services employee payroll                                      0-15019
                                                                                          withholding for union dues
                     25430    UEW Union Dues Withholding                  UEWDues         Union represented Physical Plant employee payroll                                       0-15027
                                                                                          withholding for union dues
                     25490    AE of NY Union Dues                         AENYDues        Voluntary deduction for non UVM union - Actors Equity of                                0-15023
                                                                                          New York:Union Dues for Employees through Theatre Dept.
                                                                                          University remits to union on employees' behalf.
  25500-25799          -      Other Withholding & Deductions                      -                                      -                                                                      -                  -
                     25500    Flex Spndg Acct-Health Care                 HlthCrDed       Employee voluntary payroll deductions applied to                                        0-15043
                                                                                          employee's flexible spending account for health care
                                                                                          expenses
                     25510    Flex Spndg Acct-Dependent Care              DepCareDed      Employee voluntary payroll deductions applied to                                        0-15043             Inactive as of 8/30/2006
                                                                                          employee's flexible spending account for dependent care

                     25550    Employee Giving Deductions                  EmpGiveDed      Employee payroll withholding for participation in the
                                                                                          Employee Giving campaign. Funds to be sent to the UVM
                                                                                          Foundation.
                     25575    United Way Deductions                       UntdWay         Employee payroll withholding for participation in United Way                            0-15017
                                                                                          contribution campaign
                     25580    CATCard Deductions                          CATCrdDed       Employee voluntary payroll deductions applied to                                        0-95000
                                                                                          employee's CATcard account or deposit to CATcard account

                     25601    Accounts Recvbl Deductions                  ARDeductn       Employee payroll withholding for payment to individuals
                                                                                          account balance (A/R).


                   C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                              UVM Chart of Accounts                                                                                   DRAFT
                                                                                             Liabilities Account Values
                                                                                                                                                          Control Account (Only
                                                                                                                                                             used in System
                                               Long Description              Short Desc                             Purpose                                                                 FRS         Date Inactivated/Notes
                    Actuals                                                                                                                                    Generated
UV_Account Range    Account                                                                                                                                   Transactions)
                     25605    Staff Emergency Loan Donation               StfLnDonat      Employee voluntary donation, via payroll withholding, to the                            0-42095
                                                                                          Staff Emergency Loan Fund.
                     25751    PA Unemployment Comp                        PAUnempCp                                                                                               0-15058
                     25798    Flex Spend Acct-ConversionOnly              FSAConv         Conversion Only - Flex Spending Account                                                 0-15043              Inactive as of 3/7/2012
                     25799    Conversion Combo KA                         ConCmbKA        Conversion only - combo code for payroll deductions and                                 NA                   Inactive as of 3/7/2012
                                                                                          benefits to point to for KA configuration
  26000-26999          -      Non-Current Liabilities                               -                                    -                                                                    -                     -
  26000-26999          -      Non-current Other Liabilities                         -                                    -                                                                    -                     -
                     26005    Loan Fed Cap Contribution Recd              FedCont         Records the federal government capital contribution to                                  0-41102, 0-41302,
                                                                                          various loan programs                                                                   0-41352, 0-41502,
                                                                                                                                                                                  0-41602
                     26006    Loan Fed Cap Contrib Returned               FedContPd       Records return of the federal capital contribution to various                           0-41108, 0-41308,
                                                                                          loan programs                                                                           0-41508, 0-41608
                     26010    Green Mtn Loan Liability                    GMTLn           Accrued liability for UVM guarentee of VSAC's Green                                     0-42691-2200
                                                                                          Mountain Loan program
                     26020    Annuity Payable - Non Current               NCAnnuity       Accrued Liability for payments to Annuitants due later than                             2190
                                                                                          one year
                     26030    Accrued Early Rtre-Non Current              NCErlyRet       Accrued liability for salary and fringe payments due Early                              0-15203
                                                                                          Retirement employees in more than one year
                     26040    Deferred Comp - Non Current                 NCDefComp       Accrued liability for Executive deferred compensation                                   0-15206
                                                                                          payments
                     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
                     27010    Bonds Payable - Non Current                 NCBndsPay       Record Bond Principal payments due in more than one year's                              2730
                                                                                          time.
                     27021    Commercial Paper - Clearing                 CPClearing




                   C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                          UVM Chart of Accounts                                                 DRAFT
                                                                       Fund Balance Account Values




                                                                                                                Control Account (Only used in
                                                    Long Description        Short Desc               Purpose
                                                                                                               System Generated Transactions)
UV_Account Range   Actuals Account
 30000 - 39999                       Fund Balance
                       30000         Net Assets                          NetAssets                                    CONTROL ACCT
         UVM Chart of Accounts      DRAFT
      Fund Balance Account Values




FRS
                                                                                                      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    Date Inactivated/Notes
 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
                         40112            E4011        Tuition Undgrd Fall In State                        TutUGFAIn           posted 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
                         40126            E4012        Tuition Undgrd Summer Out Stat                      TutUGSUOt           as 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
                         40141            E4014        Tuition 5&6 yr Out State                            Tut56Ot             posted 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
                         40212            E4021        Tuition Grad Fall In State                          TutGRFAIn           from 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
                         40322            E4032        Tuition Medical Fall Out State                      TutMDFAOt           from 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
                         40326            E4032        Tuition Medical Sumr Out State                      TutMDSUOt           posted 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
                         40414            E4041        Tuition Nondegr Sprng In State                      TutNNSPIn           posted from Banner
                                                                                                                               Records non-degree In State summer tuition income as
                         40416            E4041        Tuition Nondegr Sumr In State                       TutNNSUIn           posted from Banner
  40420-40429               -                -         Tuition - Non-Degree Tuition (out of state)                   -                                      -                                       -
                                                                                                                               Records non-degree Out State tuition income as posted
                         40421            E4042        Tuition Nondegr Out State                           TutNNOt             from Banner
                                                                                                                               Records non-degree Out State fall tuition income as posted
                         40422            E4042        Tuition Nondegr Fall Out State                      TutNNFAOt           from Banner
                                                                                                                               Records non-degree Out State spring tuition income as
                         40424            E4042        Tuition Nondegr Sprg Out State                      TutNNSPOt           posted from Banner
                                                                                                                               Records non-degree Out State summer tuition income as
                         40426            E4042        Tuition Nondegr Sumr Out State                      TutNNSUOt           posted from Banner
  40430-40489               -                -         Tuition - Other                                               -                                      -                                       -
                                                                                                                               Records tuition income from in-state students for studies
                         40431            E4043        Tuition Abroad - In State                           TutAbrdIn           outside the United States
                                                                                                                               Records tuition income from out-of-state students for
                         40433            E4043        Tuition Abroad - Out State                          TutAbrdOt           studies outside the United States
                         40449            E4043        Tuition Offset                                      TutOffset           Records offsets to tuition revenue


                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                                 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    Date Inactivated/Notes
                                                                                                                          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
                                                                                                                          Comprehensive fee paid by Undergrad part-time students.
                                                                                                                          Updated 7/1/2012 for specifically Undergrad part-time
                         40514            E4051        Fees - Undrgrad Part-time Comp                 FeeUndrgPT          students
                         40515            E4051        Fees - Summer Comprehensive                    FeeSummer           Comprehensive fee paid by summer students

                         40516            E4051        Fees - Grad Part-time Comp                     FeeGradPT           Comprehensive fee paid by Graduate part-time 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
                                                                                                                          Records fees paid by students to take exam for course
                         40543            E4051        Fees - Credit by Exam                          FeeCrExam           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)
                                                                                                                          Fees paid for materials and supplies for non-credit
                         41013            E4101        Fees - Materials                               FeeMateral          programs
                                                                                                                          Records the fees charged for the sale of mauals,
                                                                                                                          publications and subscriptions for educational non-credit
                         41014            E4101        Fees - Manual & Publctn Sales                  FeeManual           programs
                         41015            E4101        Fees - Other Ed Programs                       FeeOthEdPr          Records other fees paid by participants.

                                                                                                                          Fee paid by student when seeking admittance into the
                                                                                                                          M.S.Nursing program with undergraduate of A.S. in nursing
                                                                                                                          and B.S. in another area of study is. Credentials are
                                                                                                                          reviewed by a team of Faculty to determine if the criteria to
                         41016            E4101        Fees - Nursing Assessment                      FeeNurse            enter M.S. Nursing program is met.
                                                                                                                          Fee paid by student nurses for the National Student Nurses
                         41017            E4101        Fees - Nat'l Stndt Nurse Assoc                 FeeNSNA             Association
  41050-41099               -                -         Events Fees                                            -                                          -                                       -

                                                                                                                          Fees paid by individuals for participating in a university
                         41051            E4101        Fees - Single Event                            FeeEvent            event (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
                         41061            E4101        Fees - Regular Admissions                      FeeRegAdm           event (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.




                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                                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            Date Inactivated/Notes

                         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                            -                                      -                                            -
                                                                                                                         Revenue from sponsorship agreements with external
                         42101            E4211        Non-Sponsored Contract Revenue                NSpnCtrRev          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
                         44201            E4421        Endowment Income Distributed                  IncDist             further 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                            -                                      -                                            -
                                                                                                                         Deductions from employee paychecks for donations to
                         44301            E4431        Employee Giving                               EmpGivng            UVM.                                                                                   4110
                                                                                                                         Fees to attend dinners and other events for donor, alum,
                                                                                                                         and athletic fan relations (If a portion of fee is considered a
                         44303            E4431        Event Fees                                    Events              gift, use 44309 gifts instead of this account)                                                Inactivated 8/27/2007
                                                                                                                         Records contributions received by the university from
                                                                                                                         donors. Use the appropriate funding source to identify
                                                                                                                         donor intentions as unrestricted, restricted expendable or
                         44309            E4431        Gifts                                         Gifts               restricted non-expendable.                                                             4110

                                                                                                                         Records contributions received by the university from
                                                                                                                         component units (ex. UMEA). Use the appropriate funding
                                                                                                                         source to identify donor intentions as unrestricted,
                         44310            E4431        Gifts-Component Units                         GiftCmpnt           restricted expendable or restricted non-expendable.
                         44311            E4431        Accrued Pledge Revenue                        PldgInc             Accrual of pledged gift income
                                                                                                                         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.
                                                                                                                         Records fee assessed to contributions received by the
                                                                                                                         university from the UVM Foundation. Use the appropriate
                                                                                                                         funding source to identify donor intentions as unrestricted
                         44320            E4431        Gifts-Foundation Fee                          GiftFdnFee          or restricted 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


                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                               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       Date Inactivated/Notes
  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
                         45151            E4501        Product/Serv Sales - UBIT 1                  Sale1UBIT           external customers.
                         45152            E4501        Product/Serv Sales - UBIT 2                  Sale2UBIT           see above
                         45153            E4501        Product/Serv Sales - UBIT 3                  Sale3UBIT           see above
                         45154            E4501        Product/Serv Sales - UBIT 4                  Sale4UBIT           see above
                         45155            E4501        Product/Serv Sales - UBIT 5                  Sale5UBIT           see above
                         45156            E4501        Product/Serv Sales - UBIT 6                  Sale6UBIT           see above
                         45157            E4501        Product/Serv Sales - UBIT 7                  Sale7UBIT           see above
                         45158            E4501        Product/Serv Sales - UBIT 8                  Sale8UBIT           see above
                         45159            E4501        Product/Serv Sales - UBIT 9                  Sale9UBIT           see above
                         45160            E4501        Product/Serv Sales - UBIT 10                 Sale10UBIT          see above
                         45161            E4501        Product/Serv Sales - UBIT 11                 Sale11UBIT          see above
                         45162            E4501        Product/Serv Sales - UBIT 12                 Sale12UBIT          see above
                         45163            E4501        Product/Serv Sales - UBIT 13                 Sale13UBIT          see above
                         45164            E4501        Product/Serv Sales - UBIT 14                 Sale14UBIT          see above
                         45165            E4501        Product/Serv Sales - UBIT 15                 Sale15UBIT          see above
                         45166            E4501        Product/Serv Sales - UBIT 16                 Sale16UBIT          see above
                         45167            E4501        Product/Serv Sales - UBIT 17                 Sale17UBIT          see above
                         45168            E4501        Product/Serv Sales - UBIT 18                 Sale18UBIT          see above
                         45169            E4501        Product/Serv Sales - UBIT 19                 Sale19UBIT          see above
                         45170            E4501        Product/Serv Sales - UBIT 20                 Sale20UBIT          see above
  45200-45299               -                -         Product Sales Internal Charges                       -                                         -                                        -
                                                                                                                        Records revenue for interdepartmental entries. This
                                                                                                                        revenue is separated for year-end financial reporting of
                         45201            E4800        IC- Product 1 Internal Sales                 ICProd1             income. (Budgeted using E4800)
                         45202            E4800        IC- Product 2 Internal Sales                 ICProd2             see above
                         45203            E4800        IC- Product 3 Internal Sales                 ICProd3             see above
                         45204            E4800        IC- Product 4 Internal Sales                 ICProd4             see above
                         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 and Patent Income                            -                                         -                                        -
                                                                                                                        Revenue received by the university for intellectual property
                         46101            E4601        Royalty Income                               IncRoyalty          licensed to external parties.
                         46102            E4601        Patent Income                                IncPatent           Revenue received by the university for patents.



                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                               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        Date Inactivated/Notes
  46120-46139               -                -         Licensing Income                                        -                                       -                                         -
                                                                                                                        Revenue received by the university for the licensing of UVM
                         46122            E4602        Licensing Income                             IncLicense          products.
  46140-46159               -                -         Rental Income                                           -                                       -                                         -
                                                                                                                        Revenue from rental of university property to external
                         46141            E4610        Property Rental Income                       IncPropRnt          parties

                         46143            E4610        Space Rental Income                          IncSpacRnt          Revenue from rental of university space to external parties
  46200-46299
  46440-46449               -                -         Other Fees                                              -                                       -                                         -
                                                                                                                        Revenue from faculty and staff fines or penalties (i.e. library
                         46202            E4603        Fees-Fines&Penlty Fac/Staff                  FeeFacStaf          fines, parking tickets etc)
                                                                                                                        Revenue from student fines or penalties (i.e. library fines,
                         46204            E4603        Fees-Fines&Penlty Student                    FeeStudent          parking tickets etc)
                         46205            E4603        Fees-Service Charge                          FeeSvcChrg          Revenue from service charges
                                                                                                                        Revenue from external affiliates fines or penalties (i.e.
                         46206            E4603        Fees-Fines&Penlty External                   FeeFnPnExt          library fines, parking tickets etc)
                         46221            E4603        Fees - Academic Transcripts                  FeeAcdTrns          Records fees paid for academic transcripts
                                                                                                                        Revenue from National Student Clearinghouse for a
                                                                                                                        percentage of what is charged to verify UVM students
                         46222            E4603        Fees - Verification Revenue                  FeeVerfctn          academic records and current enrollment.
  46300-46349               -                -         Sponsorship                                             -                                       -                                         -
                                                                                                                        Revenue from sponsorship agreements with external
                         46301            E4603        Sponsorship Income                           IncSponsor          parties
                         46303            E4603        Advertising Income                           IncAdvert           Revenue from sales of advertising
  46350-46399               -                -         Tournament & Game Guarentees                            -                                       -                                         -
                                                                                                                        Revenue for participation in NCAA athletic tournaments
                         46351            E4110        NCAA & Tournament Income                     IncTournmt          and 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                                                                 Inactive as of 3/7/2012
                                                                                                                        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
                                                                                                                        action suits, one-time rebates, or state abandoned
                         46423            E4603        Miscellaneous Income                         MiscInc             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 Rev                        ICCertRev
                          48045           E4800        IC - CATcard Services Rev                    ICCatSrvR
                          48101           E4800        IC - Work Order                              ICWorkOrd
                          48997           E4800        IC - Reclassify Sales                        ICRcls                                                                                              0699


                C:\Docstoc\Working\pdf\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                               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    Date Inactivated/Notes
                         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\1f2dc01a-8b1a-49d0-b6b8-fc667a0a2986.xlsx
                                                                                                                     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         Date Inactivated/Notes         FY '13      FY '12
 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                                          42.3%       41.2%
                   50200       E5020         F5000         F9998       Non-Tenure-Track                           NTTrk               Non-Tenure Track Instructional Faculty                                           1120                                          42.3%       41.2%
                   50210       E5021         F5000         F9998       Clin NT Track COM Fac                      CNTTFaclt           College of Medicine Only, Clinical Track Faculty                                 1120                                          42.3%       41.2%
                   50600       E5060         F5000         F9998       Med Group Tenure-Track                     MGTTrk              Medical Group Tenure-Track, Tenured Instructional Faculty                         N/A                                          24.7%       26.5%
                   50610       E5061         F5000         F9998       Med Group Non-Tenure Track                 MGNTTrk             Medical Group Non-Tenure Track Instructional Faculty                              N/A                                          24.7%       26.5%
                   50620       E5062         F5000         F9998       Med Group Clin NT Track Fac                MGCNTTFac           Medical Group Clinical Track Faculty                                              N/A                                          24.7%       26.5%
  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                                          42.3%       41.2%
                   50630       E5063         F5000         F9998       Med Group Research Faculty                 MGRschFac           Medical Group Research Faculty                                                    N/A                                          24.7%       26.5%
                                                                                                                                      Extension Instructors, Extension Assistant Professors, Extension
  50400-50499         -           -             -             -        Extension Faculty
                                                                                                                             -        Associate Professors, Extension Professors                                   -                                                -            -
                   50400       E5040         F5000         F9998       Extension Faculty                          ExtFaclt            Extension Faculty                                                                1140                                          42.3%       41.2%
                   50402       E5042         F5000         F9998       Ext Fclty CivlSrv TuitBenExcld             ExtFacCvS           Extension Faculty                                                                1140                                          33.2%       32.8%
                   50409       E5040         F5000         F9998       Ext Fclty - Conversion Only                CnvExtFclt          Conversion Only - Extension Faculty                                                     Inactive as of 3/7/2012
                                                                                                                                      Library Instructors, Library Assistant Professor, Library Associate
  50500-50599         -           -             -             -        Library Faculty
                                                                                                                             -        Professor, Library Professor                                                 -                                                -            -
                   50500       E5050         F5000         F9998       Library Faculty                            LibFaclt            Library Faculty                                                                  1150                                          42.3%       41.2%
                                                                                                                                      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                                          42.3%       41.2%
                   50710       E5071         F5000         F9998       Other Academic Admin Work                  AcadAdmWk           Academic director, program director                                              1170                                          42.3%       41.2%
                                                                                                                                      Academic director, program director; Grant funding dissallowed
      new          50711       E5071         E5001         F9998       Other Acad Admin Wrk TuitBenEx             AcadAdTBEx          tuition remission in benefit rate                                                 N/A                                          41.4%         n/a
                   50712       E5072         F5000         F9998       Other Academic Admin Cvl Svc               AcadAdmCvS          Academic director, program director civil service work                           1170                                          33.2%       32.8%
                   50719       E5071         F5000         F9998       Othr Acad - Conversion Only                CnvOthAcdm          Conversion Only - Other Academic work                                                   Inactive as of 3/7/2012
  50800-50899        -           -             -             -         Continuing Education Faculty                          -        Continuing Education Faculty Responsibilities                                -                                                -            -
                   50800       E5080         F5000         F9998       Continuing Education Faculty               CEFaclt             Continuing Education Lecturer Faculty                                             N/A                                          42.3%       41.2%
                   50810       E5080         F5000         F9998       CE Evening Div Faculty Salary              CEEvngFac           Continuing Education Evening Division - All Faculty Payments                      N/A                                          42.3%       41.2%
                   50820       E5080         F5000         F9998       CE Summer Ses Faculty Salary               CESumFac            Continuing Education Summer Session - All Faculty Payments                        N/A                                          42.3%       41.2%
                                                                                                                                      Continuing Education Non-Credit Instruction. Benefit rate changed
                   50830       E5080         F5000         F9998       CE Non-Credit Instruction                  CENonCrIns          to part time per FP#13809 (Effective FY11)                                        N/A                                           8.7%        8.7%
                   50840       E5080         F5000         F9998       CE General Faculty Work                    CEGenFac            Continuing Education General Faculty Work                                         N/A                                          42.3%       41.2%
                   50850       E5080         F5000         F9998       Cont Education Faculty Temp                CEFaclt             Continuing Education Lecturer Faculty - temporary employee                        N/A                                           8.7%        8.7%
                                                                                                                                      Continuing Education Evening Division - Faculty temporary
                   50860       E5080         F5000         F9998       CE Evening Div Faculty Temp                CEEvngFac           employee                                                                          N/A                                             8.7%         8.7%
                                                                                                                                      Continuing Education Summer Session - Faculty temporary
                   50870       E5080         F5000         F9998       CE Summer Ses Faculty Temp                 CESumFac            employee payments                                                                 N/A                                             8.7%         8.7%

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

                   50890       E5080         F5000         F9998       CE General Faculty Work Temp               CEGenFac            Continuing Education General Faculty Work - temporary employee                    N/A                                             8.7%         8.7%
  50900-50999        -           -             -             -         Additional Faculty Work                               -        Additional and Supplemental Responsibilities                                 -                                                -            -

                   50900       E5090         F5000         F9998       COM Cont Med Education Salary              COMCMESal           College of Medicine Non-Credit Continuing Professional Education                  N/A                                          42.3%       41.2%
                   50910       E5090         F5000         F9998       Faculty Summer Daily Pymts                 FacSmDaily          Faculty Payments at Summer Daily Rate ($150.00)                                   N/A                                          42.3%       41.2%
                   50920       E5090         F5000         F9998       Faculty Incidental Payments                FacIncdPym          Faculty Incidental Payments                                                       N/A                                          42.3%       41.2%
                   50925       E5090         F5000         F9998       Faculty Emeriti Wages                      FacEmrWg            Emeriti Faculty wages for part time work                                          N/A                                           8.7%        8.7%
  51000-51999                                                          Officers of Administration                                     President, Vice Presidents, Provost, Vice Provosts, Deans,
                      -           -             -             -
  50680-50689                                                          Univ Medical Group Ofc of Administration              -        Directors of Continuing Education and Extension                              -                                                -            -
                   51100       E5110         F5000         F9998       Officer of Administration                  OfcrAdmin           Officer of Administration                                                        1160                                          42.3%       41.2%
                   51102       E5110         F5000         F9998       Officer of Admin Cvl Svc                   OfrAdmnCvS          Officer of Administration Civil Service employee                                  N/A                                          33.2%       32.8%
                   50680       E5068         F5000         F9998       Med Group Ofc of Admin                     MGOfcAdm            Medical Group Officer of Administration                                           N/A                                          24.7%       26.5%
  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                                          42.3%       41.2%
                   52050       E5200         F5000         F9998       Staff Coaching Salary                      StfCoacSal          Salaried Coaching Staff                                                          1400                                          42.3%       41.2%
                   52100       E5200         F5000         F9998       Non-Exmpt Secretarial/Clerical             NExSecCler          Salaried Staff Non-Exempt Secretarial/Clerical                                   1400                                          42.3%       41.2%
                   52110       E5200         F5000         F9998       Non-Exmpt Tech/Paraprof                    NExTecParP          Salaried Staff Non-Exempt Technical/Paraprofessional                             1400                                          42.3%       41.2%
                   52120       E5200         F5000         F9998       Non-Exmpt Skilled Crafts                   NExSklCrft          Salaried Staff Non-Exempt Skilled Crafts                                         1400                                          42.3%       41.2%
                   52130       E5200         F5000         F9998       Non-Exmpt Service Maintenance              NExSerMain          Salaried Staff Non-Exempt Service Maintenance                                    1400                                          42.3%       41.2%
                   52140       E5200         F5000         F9998       Non-Exmpt Profesnl/Non-Faculty             NExProfNFa          Salaried Staff Non-Exempt Professional/Non-Faculty                               1400                                          42.3%       41.2%
                   52150       E5200         F5000         F9998       Exmpt Techn/Paraprof                       ExTecParP           Salaried Staff Exempt Technical/Paraprofessional                                 1400                                          42.3%       41.2%
                   52160       E5200         F5000         F9998       Exmpt Skilled Crafts                       ExSklCrft           Salaried Staff Exempt Skilled Crafts                                             1400                                          42.3%       41.2%
                   52170       E5200         F5000         F9998       Exmpt Service Maintenance                  ExSerMain           Salaried Staff Exempt Service Maintenance                                        1400                                          42.3%       41.2%
                   52180       E5200         F5000         F9998       Exmpt Professional/Non-Faculty             ExProfNFa           Salaried Staff Exempt Professional/Non-Faculty                                   1400                                          42.3%       41.2%
                   52190       E5200         F5000         F9998       Exempt Exec/Admin/Managerial               ExExcAdmMg          Salaried Staff Exempt Salaried Staff Exec/Admin/Managerial                       1400                                          42.3%       41.2%
                   52200       E5200         F5000         F9998       Staff CE General Staff Work                StfCEGenW           Salaried Staff Continuing Education General Staff Work                            N/A                                          42.3%       41.2%

                   52300       E5200         F5000         F9998       Staff Salary Summer Daily Pymt             StfSmDaily          Salaried Staff (< 12 mos.) between term work < 1 month duration                   N/A                                          42.3%       41.2%
                   52400       E5200         F5000         F9998       Staff Salary Incidental Pymt               StfIncdPym          Salaried Staff Incidental Payments                                                N/A                                          42.3%       41.2%
                   52500       E5200         F5000         F9998       Staff Salary On-Call                       StfSalOnCl          Salaried Staff Premium Paid for On-Call Services                                  N/A                                          42.3%       41.2%
                   52600       E5200         F5000         F9998       Staff Salary Overtime                      StfSalOvtm          Salaried Non-Exempt Staff Payments for Extra Work                                 N/A                                          42.3%       41.2%
                   50690       E5069         F5000         F9998       Med Group Staff                            MGStaff             Medical Group Staff                                                               N/A                                          24.7%       26.5%
  53000-53899        -           -             -             -         Staff Hourly Employee Wages                           -                                          -                                          -                                                -            -
                   53000       E5300         F5000         F9998       Staff Hourly Wages                         StfHRWage           Hourly Staff Members                                                             23xx                                          42.3%       41.2%
                   53100       E5300         F5000         F9998       Non-Exmpt Hrly Secr/Clerical               NExHrSecCl          Hourly Staff Non-Exempt Secretarial/Clerical                                     23xx                                          42.3%       41.2%
                   53110       E5300         F5000         F9998       Non-Exempt Hrly Techn/Paraprof             NExHrTech           Hourly Staff Non-Exempt Technical/Paraprofessional                               23xx                                          42.3%       41.2%
                   53120       E5300         F5000         F9998       Non-Exempt Hrly Skilled Crafts             NExHrSkCrf          Hourly Staff Non-Exempt Skilled Crafts                                           23xx                                          42.3%       41.2%
                   53130       E5300         F5000         F9998       Non-Exempt Hrly Service Maint              NExHrServM          Hourly Staff Non-Exempt Service Maintenance                                      23xx                                          42.3%       41.2%
                   53140       E5300         F5000         F9998       Non-Exempt Hrly Prof/Non-Fclty             NExHrProf           Hourly Staff Non-Exempt Professional/Non-Faculty                                 23xx                                          42.3%       41.2%
                   53150       E5300         F5000         F9998       Exempt Hrly Techl/Paraprof                 ExHrTechPa          Hourly Staff Exempt Technical/Paraprofessional                                   23xx                                          42.3%       41.2%
                   53160       E5300         F5000         F9998       Exempt Hrly Skilled Crafts                 ExHrSklCrf          Hourly Staff Exempt Skilled Crafts                                               23xx                                          42.3%       41.2%
                   53170       E5300         F5000         F9998       Exempt Hrly Service Maint                  ExHrServM           Hourly Staff Exempt Service Maintenance                                          23xx                                          42.3%       41.2%
                   53180       E5300         F5000         F9998       Exempt Hrly Prof/Non-Faculty               ExHrProf            Hourly Staff Exempt Professional/Non-Faculty                                     23xx                                          42.3%       41.2%
                   53190       E5300         F5000         F9998       Exempt Hrly Exec/Admin/Mng                 ExHrExcAdm          Hourly Staff Exempt Exec/Admin/Managerial                                        23xx                                          42.3%       41.2%
                   53500       E5300         F5000         F9998       Staff Hourly On-Call                       StfHrOnCl           Hourly Staff Premium Paid for On-Call Services                                   23xx                                          42.3%       41.2%
                   53600       E5300         F5000         F9998       Staff Hourly Overtime                      StfHrOvtm           Hourly Non-Exempt Staff Payments for Extra Work                                  23xx                                          42.3%       41.2%
  53900-53999        -           -             -             -         Postdoctoral Associates & Fellows                     -                                          -                                          -                                                -            -
                   53900       E5390         F5000         F9998       Postdoctoral Associates                    PostDocAsc          Postdoctoral Associates                                                          1180                                          42.3%       41.2%
                   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                                               Inactive as of 3/7/2012
                   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%         8.7%
                   56150       E5600         F5000         F9998       General Wages - Coaching                   GenWgCch            Temporary NCAA coaching employees                                                2200                                             8.7%         8.7%
  57000-57999        -           -             -             -         Other Compensation                                    -                                          -                                          -                                                -            -
                   57100       E5700         F6999         F9998       Medical Leave                              MedLeave            Payments made through payroll for medical leave                                  2020                                          42.3%       41.2%
                                                                                                               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            Date Inactivated/Notes         FY '13      FY '12
                                                                                                                                Payments made through payroll for UVM Medical Group Emp
                   57101       E5700         F6999         F9998       Med Group Medical Leave              MGMedLv             medical leave                                                                       N/A                                           24.7%       26.5%
                                                                                                                                Payments made through payroll for Sick & Disability leave.
                                                                                                                                Represents payments for time after the use of accrued sick leave
                   57120       E5700         F6999         F9998       Sick & Disability Leave              SickDisbLv          (short term disability for faculty).                                                                                              42.3%       41.2%

                                                                                                                                Payments made through payroll for UVM Medical Group Emp for
                                                                                                                                sick & disability leave. Represents payments for time after use of
                   57121       E5700         F6999         F9998       Med Group Sick & Disabil Leave       MGSickDisb          accured sick leave (short term disability for faculty).                           N/A                                             24.7%       26.5%
                   57200       E5700         F6999         F9998       Vacation                             Vacation            Payments made through payroll for vacation                                       2030                                             42.3%       41.2%
                   57300       E5700         F6999         F9998       Holiday                              Holiday             Payments made through payroll for holidays                                       2040                                             42.3%       41.2%
                   57400       E5700         F6999         F9998       Staff Training                       StfTrain            Payments made through payroll for staff training                                 2050                                             42.3%       41.2%
                   57500       E5700         F6999         F9998       Rest Periods                         RestPeriod          Payments made through payroll for rest periods                                   2060                                             42.3%       41.2%
                   57600       E5700         F6999         F9998       Personal Day                         PersnalDay          Payments made through payroll for personal days                                  2080                                             42.3%       41.2%
                   57700       E5700         F6999         F9998       Other Paid Leave                     OthPaidLve          Payments made through payroll for other paid leave                         2070, 2090                                             42.3%       41.2%
                   57710       E5700         F6999         F9998       Bonus                                Bonus               Payments made through payroll for bonuses                                         N/A                                             42.3%       41.2%
                   57711       E5700         F6999         F9998       Award - Coaching                     AwdCoach            Payments made through payroll for awards to coaches.                              N/A                                              8.7%        8.7%
                   57712       E5700         F5000         F9998       Award - Faculty/Staff                AwdFacStaf          Payments made through payroll for awards to Faculty/Staff                         N/A                                              8.7%        8.7%
                   57720       E5700         F6999         F9998       Housing Allowance                    Housing             Payments made through payroll for housing allowances                              N/A                                              8.7%         n/a
                   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%         8.7%
                                                                                                                                Payments made through payroll for mileage incurred due to On-Call
                   57892       E5700         F6999         F9998       On-Call Mileage                      OnCallMile          work (non-taxable).                                                                                                                  0.0%         0.0%
                                                                                                                                Payments made through payroll as a stipend to cover a designated
                                                                                                                                portion of employee cell phone expenses. Employees will be the
                   57895       E5700         F6999         F9998       Cell Phone Stipend                   CellPhnStp          owner of the cell phone.                                                            N/A                                              0.0%         0.0%
  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 course
                   59018       E5900         F6999         F9998       Med BC/BS Health Savings Acct        BCBSHSA             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 benefits from
                   59019       E5900         F6999         F9998       Catamount Health Plan                CATHealth           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 employee
                   59210       E5900         F6999         F9998       TIAA/CREF                            TIAACref            salaries and wages under 403(b), 457B & 457F plans
                                                                                                                                Retirement benefit expenses accrued as a percentage of employee
                   59212       E5900         F6999         F9998       Fidelity Group                       Fidelity            salaries and wages under 403(b) &457B plans
                                                                                                                                Retirement benefit expenses accrued as a percentage of employee
                   59214       E5900         F6999         F9998       Prudential                           Prudential          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 UVM
                   59416       E5940         F6999         F9998       Tuit Rem Retirees&Deps               TRemRtrDep          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                                           42.3%       41.2%
                   59912       E5992         F5990         F9998       Federal Employee Benefit             BenRtFedEm                                                                                             5900                                           33.2%       32.8%
                   59914       E5994         F5990         F9998       Part-time Benefit Rate               BenRtParTm                                                                                             5900                                            8.7%        8.7%
                   59916       E5996         F5990         F9998       Medical Group Benefit Rate           BenRtMdGrp                                                                                              N/A                                           24.7%       26.5%
                   59997       E5991         F6999         F9998       Benefit Recovery Adjustment          BenRcvyAdj          Central Use Only
                   59999       E5991         F5990         F9998       Fringe Benefit-Conversion Only       FBConv              Conversion Only - Fringe Benefits                                                          Inactive as of 3/7/2012
 60000 - 69999       -           -             -             -         Operating Expenses                              -                                            -                                        -                                                   -            -
  60000-60019         -           -             -             -        General Supplies & Materials                    -                                            -                                              3300                                          -            -

                   60001       E6001         F6002         F9998       Office Supplies                      OffSupl             General office supplies excluding paper and computing supplies
                   60002       E6001         F6002         F9998       Paper Supplies                       PapSupl             Paper supplies used in printers, copiers and faxes
                                                                                                                                Computing supplies used in computers and printers including disks,
                   60005       E6001         F6020         F9998       Computing Supplies                   CompSupl            tapes, toner, etc.
                   60009       E6001         F6002         F9998       Other Supplies                       OthSupl
                   60019       E6001         F6002         F9998       Sup & Mat - Conversion Only          SpMtConv            Converion Only - Supplies & Materials                                                      Inactive as of 3/7/2012
  60020-60089        -           -             -             -         Technical Supplies & Services                   -                                            -                                        -                                                   -            -
                   60021       E6001         F6002         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 animal
                   60032       E6001         F6003         F9998       Animals-Lab                          AnmlsLab            care facilities
                   60041       E6001         F6002         F9998       Art Supplies                         ArtSupl             Supplies used for art instruction
                   60045       E6001         F6002         F9998       Athletic Supplies                    AthSupl
                   60051       E6001         F6004         F9998       Radioactive Materials                RadioaMat           Expenses associated with purchasing radioactive materials                          3762
                   60052       E6001         F6004         F9998       Hazardous Materials                  HazMat              Expenses associated with purchasing hazardous materials
                   60061       E6001         F6005         F9998       Agriculture Supplies                 AgSupl              Expenses associated with agriculture specific supplies
                   60071       E6001         F6004         F9998       Laboratory & Research Supplies       Lab&ResSup          Supplies used in lab and research facilities

                   60072       E6000         F6004         F9998       Laboratory & Research Services       Lab&ResSvc          Charge for services provided by laboratory and research facilities
                   60081       E6001         F6002         F9998       Clinical Supplies                    ClinSupl            Supplies used in clinical facilities
                   60082       E6001         F6002         F9998       Surgical Supplies                    SurgSupl            Supplies used in surgery
                   60089       E6000         F6999         F9998       Other UVM Svcs-Conversion Only       OSvcConv                                                                                                       Inactive as of 3/7/2012
                                                                                                                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         Date Inactivated/Notes          FY '13      FY '12
                                                                                                                                 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).
  60090-60099        -           -             -             -         Instructional Supplies & Services                 -                                           -                                              -                                                 -            -
                   60091       E6001         F6002         F9998       Instructional Supplies                InstrSupl
                   60092       E6000         F6002         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         F6002         F9998       Copier Supplies                       CpySupl
                   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
  60110-60119        -           -             -             -         Printing & Publishing Services                    -                                           -                                              -                                                 -            -
                   60111       E6010         F6011         F9998       Printing & Publishing Services        PrntPubSvc                                                                                                 3630
                   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
  60120-60129        -           -             -             -         Postage & Shipping                                -                                           -                                              -                                                 -            -
                   60121       E6012         F6002         F9998       Postage                               Postage             Charges for meter postage, bulk permit, postage, and stamps                            3690
                   60122       E6012         F6999         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
                   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
  60130-60139        -           -             -             -         Photography - Microfilm                           -                                           -                                              -                                                 -            -
                   60131       E6000         F6000         F9998       Photography & Microfilm               PhotoMcFlm          Photography and microfilming charges                                                   3600
                   79010       E7900         F6999         F9998       Product 10-Cost of Goods Sold         COGSPrd10           See above
  60140-60149        -           -             -             -         Audio - Visual Services                           -                                           -                                              -                                                 -            -
                   60141       E6000         F6000         F9998       Audio - Visual Services               AVService                                                                                                  3610
                   79011       E7900         F6999         F9998       Product 11-Cost of Goods Sold         COGSPrd11           See above
  60160-60169        -           -             -             -         Information Resources                             -                                           -                                              -                                                 -            -
                   60161       E6001         F6002         F9998       Books                                 Books               Cost for books
                   60162       E6001         F6002         F9998       Books - Physicians                    BooksPhy
                   60163       E6001         F6006         F9998       Periodicals/Subscriptions             PerdclSubs          Cost for periodicals or subscriptions to periodicals
                   60164       E6001         F6006         F9998       Prdcls/Subsr - Physicians             PrdSbPhy
                   60165       E6000         F6006         F9998       Electronic Reference Sources          ElecRefSrc          Cost for access to electronic reference sources
                   60169       E6000         F6006         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         F6999         F9998       Network Development                   NetwkDeve                                                                                                  3650
                   60204       E6020         F6999         F9998       Network Maint/Servc                   NetwkMainS                                                                                                 3651
                   60205       E6020         F6999         F9998       Network Consulting                    NetwkCnslt                                                                                                 3652
                   60207       E6020         F6999         F9998       Wireless Data Srvc External           WrlsDataSv
                   60209       E6020         F6320         F9998       Non-UVM Internet Srvc                 NUVMIntrSv                                                                                                 3657
                   60218       E6020         F6999         F9998       Computer Serv-Conversion Only         CompConv                                                                                                          Inactive as of 3/15/2012
                   60219       E6020         F6999         F9998       Data Install - Conversion Only        DataConv                                                                                                          Inactive as of 3/7/2012
                   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
                   80001       E6320         F6999         F9998       IC - NET Directory                    ICNetDir
                   80002       E6320         F6320         F9998       IC - Phone Lines/Equip                ICPhLnEq                                                                                                   3660
                   80003       E6320         F6320         F9998       IC - Long Distance                    ICLngDst
                   80004       E6320         F6999         F9998       IC - Voice T&M                        ICVocTM
                   80005       E6320         F6999         F9998       IC - Phone Mail                       ICPhMail                                                                                                   3663
  60220-60229        -           -             -             -         Data Storage                                      -                                           -                                              -                                                 -            -
                   60221       E6020         F6020         F9998       Data Storage Services External        DataStrg
                   80006       E6320         F6999         F9998       IC - Non-PBX Local Lines              ICNPBXLLne
  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

                   60503       E6050         F6050         F9998       Meals Domestic                        BsMealDmst          Meal expense for travel within the United States and it's 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

                   60506       E6050         F6050         F9998       Internet Svc Domestic                 IntrntDmst          Internet services for travel within the United States an it's territories
                                                                                                                                 Fees to attend conferences off campus within the United States and
                   60509       E6050         F6050         F9998       Conference Regstr Fee Domestic        ConfrDmst           it's territories                                                                       3470
                   60515       E6050         F6050         F9998       Mileage Domestic                      MileagDmst
                   60517       E6050         F6999         F9998       Conference Reg-Conversion Only        CnfRgConv           Conversion Only - Conference Registration                                                     Inactive as of 3/15/2012
                   60518       E6050         F6999         F9998       Transportation-Conversion Only        TrnspConv           Conversion Only - Transportation                                                              Inactive as of 3/7/2012
                   60519       E6050         F6999         F9998       Domestic Trvl-Conversion Only         DTrvlConv           Converion Only - Domestic Travel                                                              Inactive as of 3/15/2012
  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 for
                   60525       E6050         F6052         F9998       Other Foreign Travel                  OthrFrgn            travel outside the US
                   60526       E6050         F6052         F9998       Internet Svc Foreign                  IntrntFrgn          Internet services for travel outside of the US
                   60529       E6050         F6052         F9998       Conference Regst Fee Foreign          ConfrFrgn           Fees to attend conferences off campus outside the US                                   3470
                   60539       E6050         F6999         F9998       Foreign Trvl-Conversion Only          FTrvlConv           Conversion Only - Foreign Travel                                                              Inactive as of 3/7/2012
  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 and
                   60551       E6055         F6999         F9998       Refreshments                          RfshmtOn            activities
                                                                                                                                 Meal expense for business-related meals with both university and
                   60553       E6055         F6000         F9998       Business Meals                        BsMealsOn           non-university members.
                   60556       E6055         F6999         F9998       Refreshments - Hospitality            RfshmtHosp
                   60558       E6055         F6999         F9998       Meals - Hospitality                   MealsHosp
                   60559       E6055         F6999         F9998       Meeting Exp-Conversion Only           MtgCNVOnly          Meeting Expenses - Conversion Only                                                            Inactive as of 3/7/2012
  60560-60569        -           -             -             -         Dues & Memeberships                               -                                           -                                              -                                                 -            -

                   60561       E6000         F6006         F9998       Memberships Fees and Dues             MembFeeDue          Fees and dues related to membership in professional associations                       3820
                   60562       E6000         F6006         F9998       Mbrshps Fees&Dues-Physicians          MbrFDuePhy
                   60563       E6000         F6006         F9998       Internet II Membership & Dues         Intrnt11Du
  61000-61019        -           -             -             -         University Insurance and Taxes                    -                                           -                                              -                                                 -            -
                                                                                                                 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            Date Inactivated/Notes          FY '13      FY '12
                    61001      E6101         F6301         F9998       Insurance                              Insurance          Insurance expense for the fiscal year.                                            3920
                    61002      E6102         F6301         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         F6301         F9998       Vehicle Insurance                      VehicleIns                                                                                           3930
                    61007      E6106         F6999         F9998       Audit Adjust Vehicle                   AudtAdjVeh                                                                                           3939
                                                                                                                                 Records proceeds received from external insurance carriers for
                   61008       E6101         F6999         F9998       Insurance Recoveries                   InsrRecvry         insured losses.                                                                            Inactivated 6/30/2008 per LYS.

                   61015       E6000         F6999         F9998       Property Taxes                         PropTaxes          Property taxes on non-exempt properties owned by the 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
                   80007       E6320         F6320         F9998       IC - Non-PBX Long Distance             ICNPBXLDst                                                                                            3670
                   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         F6002         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 travel
                   61206       E6120         F6120         F9998       Consult/Prof Svcs Indv Exps            CnstIndExp         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         F6999         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         F6999         F9998       Legal Services                         LegalSvcs          professional fees and travel related expenses)
                   61235       E6120         F6999         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         F6999         F9998       Training - External                    TrngExtrn
  61250-61259        -           -             -             -         Student Loan Expense                           -                                             -                                         -                                                    -            -
                   61251       E6000         F6999         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         F6999         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         F6999         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
                   61262       E6000         F6000         F9998       Advertising Employment                 AdvEmply
                   61263       E6000         F6999         F9998       Advertising Procurement                AdvPrcrmt
                   61264       E6000         F6999         F9998       Advertising Other                      AdvOther
                   61265       E6000         F6000         F9998       Advertising Participants               AdvPrtcpnt         Advertising for participants in research project studies
                   61267       E6000         F6999         F9998       Phone Book Advertisements              PhnBkAdver
                   61268       E6000         F6999         F9998       Phone Book Listings                    PhnBkListg
                   80008       E6320         F6999         F9998       IC - Phone Equip Pur                   ICPhEqPur                                                                                             3667
  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 language
                    61309      E6000         F6999         F9998       Loan Int Cancel Math/Sci 15%           CanInMS15          or bilingual education 15%
                                                                                                                                 Loan interest canceled for teaching math, science, foreign language
                    61310      E6000         F6999         F9998       Loan Int Cancel Math/Sci 20%           CanInMS20          or bilingual education 20%
                                                                                                                                 Loan interest canceled for teaching math, science, foreign language
                    61311      E6000         F6999         F9998       Loan Int Cancel Math/Sci 30%           CanInMS30          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 nursing at
                    61318      E6000         F6999         F9998       Loan Int Cancel Med Tech 15%           CanInMdT15         15%
                                                                                                                                 Loan interest canceled for work in medical technology or nursing at
                    61319      E6000         F6999         F9998       Loan Int Cancel Med Tech 20%           CanInMdT20         20%
                                                                                                                                 Loan interest canceled for work in medical technology or nursing at
                    61320      E6000         F6999         F9998       Loan Int Cancel Med Tech 30%           CanInMdT30         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%

                    61324      E6000         F6999         F9998       Loan Int Cancel NursEmp70 10%          CnInNr7010         Loan interest prior to 1971 canceled for nursing employment 10%

                    61325      E6000         F6999         F9998       Loan Int Cancel NursEmp70 20%          CnInNr7020         Loan interest prior to 1971 canceled for nursing employment 20%

                    61326      E6000         F6999         F9998       Loan Int Cancel NursEmp71 10%          CnInNr7110         Loan interest 1971 and later canceled for nursing employment 10%

                   61327       E6000         F6999         F9998       Loan Int Cancel NursEmp71 20%          CnInNr7120         Loan interest 1971 and later canceled for nursing employment 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
                                                                                                               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         Date Inactivated/Notes           FY '13      FY '12
                    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         F6301         F9998       Electricity                          Electricty         Cost of electric from external suppliers                                         3550
                    63003      E6311         F6301         F9998       Water & Sewage                       WaterSewge         Cost of water & sewage from external suppliers                                   3570
  63020-63029         -           -             -             -        Utilities - Fuel                             -                                             -                                         -                                                   -            -
                    63021      E6301         F6301         F9998       No. 2 Fuel                           No2Fuel            Cost of heat from external suppliers                                             3560
                    63022      E6302         F6301         F9998       No. 6 Fuel                           No6Fuel
                    63023      E6303         F6301         F9998       Natural Gas                          NatrlGas
                    63024      E6304         F6301         F9998       Propane                              Propane
                    63025      E6302         F6301         F9998       BioDiesel Fuel                       BioDiesel
                    63029      E6302         F6301         F9998       Heat - External                      HeatExtrnl         Heat from External Vendor
                    80009      E6320         F6999         F9998       IC - Network T&M                     ICNetwTM
  63100-63199         -           -             -             -        Facilities Maintenance                       -                                             -                                             3510                                            -            -
                    63121      E6000         F6999         F9998       Hazardous Material Disposal          HazMatDsp

                   63122       E6313         F6510         F9998       Repairs & Maintenance Svcs           RprMaintSv         Repair and maintenance services provided by outside vendors
                   63123       E6001         F6002         F9998       Cust Spec Supplies                   CustSpcSup
                   63124       E6001         F6002         F9998       Recycling Supplies                   RecycleSup
                   63125       E6001         F6002         F9998       Cleaning Supplies                    ClngSup
                   63126       E6001         F6002         F9998       Water Treatment Supplies             WtrTrmtSup
                   63127       E6001         F6002         F9998       Vehicle Maint Supplies               VehMainSup
                   63128       E6001         F6002         F9998       Equipment Maint Supplies             EquipMnSup
                   63129       E6001         F6002         F9998       Sand Salt Ice                        SndSaltIce
                   63130       E6001         F6301         F9998       Gasoline/Oil                         GasOil
                   63131       E6313         F6999         F9998       Exterminating                        Extermintg         Cost of exterminating from external suppliers                                    3580
                   63132       E6313         F6999         F9998       Trash Removal                        TrashRemv          Cost of trash removal from external suppliers
                   63133       E6313         F6999         F9998       Recycling                            Recycling
                   63134       E6313         F6999         F9998       Biowaste Disposal                    BioWstDsp
                   63135       E6313         F6999         F9998       Cleaning                             Cleaning           Cost of cleaning services from external suppliers
                   63199       E6000         F6999         F9998       Facilty Maint-Conversion Only        FMtConv            Conversion Only - Facilities Maintenance
                   80010       E6320         F6000         F9998       IC - CC & Conference Calls           ICCCCnCls
                   80011       E6320         F6999         F9998       IC - NET Yellow Pages                ICNetYlPg
                   80012       E6320         F6999         F9998       IC - Wireless Data Svc               ICWrlsData
                   80013       E6320         F6320         F9998       IC - Phone Work Order                ICPhWrOrdr                                                                                          3668
                   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
                   80017       E6000         F6000         F9998       IC - Photo Services                  ICPhotoSv          Interdepartmental charges for photography and microfilming
                   80018       E6000         F6999         F9998       IC - Advertising                     ICAdvts
                   80019       E6020         F6002         F9998       IC - Microfilming Services           ICMcrflmg
                   80020       E6010         F6000         F9998       IC - Copying                         ICCopying
                   80021       E6010         F6999         F9998       IC - Convenience Copying             ICCnvCpy
                   80022       E6010         F6000         F9998       IC - Copy Center Charges             ICCpyCtr
                   80023       E6010         F6011         F9998       IC - Printing&Publishing Svcs        ICPrntPub
                   80024       E6010         F6011         F9998       IC - Publications                    ICPublctn
                   80025       E6012         F6002         F9998       IC - Mail Processing                 ICMailPrcs         Bulk mail processing, including labeling, stuffing and sorting                   3700
                   80026       E6000         F6002         F9998       IC - Audio/Visual Services           ICAVServ
                   80027       E6309         F6301         F9998       IC - Heat Plant                      IDPHtPlnt
                   80028       E6350         F6000         F9998       IC - Rental UVM Facilites            ICUVMFac           Expense associated with renting/leasing a UVM facility
                   80029       E6000         F6999         F9998       IC - CATcard Fees                    ICCATcrdF
  63200-63219        -           -             -             -         Telephone and Cable Tv                       -                                             -                                         -                                                   -            -
                   63201       E6320         F6320         F9998       Non-UVM Phone Service                NUVMPhnSv                                                                                           3661
                   63202       E6320         F6320         F9998       Cell Phone Equip/Service             CellPhnEqS                                                                                          3664
                   63203       E6320         F6999         F9998       Paging Equip/Service                 PageEqpSv                                                                                           3665
                   63204       E6320         F6999         F9998       Phone Equip Purchase External        PhEqpPrch
                   63205       E6320         F6320         F9998       Telephone Tolls                      TeleTolls
                   63206       E6320         F6999         F9998       Cable TV                             CableTV
                   80030       E6000         F6999         F9998       IC - Office Equip Repair             ICOfcEqRp
                                                                                                                               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.
                   80032       E6910         F6910         F9998       IC - A&E Services                    ICAESvcs
                   80033       E6012         F6002         F9998       IC - University Postage              ICPostage
                   80034       E6350         F6004         F9998       IC - Equipment Rental                ICEquipRnt
                   80035       E6000         F6000         F9998       IC - Conf & Events Svcs              ICCAES
                   80036       E6001         F6004         F9998       IC - Chemicals                       ICChemcls
                   80037       E6000         F6000         F9998       IC - Library Services                ICLibSvc
                   80038       E6000         F6999         F9998       IC - Health Well Being Svcs          ICHWBSvc
                   80039       E6000         F6999         F9998       IC - Tickets                         ICTickets
                   80040       E6000         F6999         F9998       IC - Fax Services                    ICFaxSvcs
                   80041       E6000         F6999         F9998       IC - Late Fees                       ICLateFees
                   80042       E6000         F6999         F9998       IC - Commission Fee                  ICComsnFee
  63500-63519        -           -             -             -         Rental                                       -                                             -                                         -                                                   -            -
                   63502       E6350         F6004         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
                                                                                                                               Expense associated with short term rental of a facility such as space
                   63508       E6350         F6000         F9998       Rental - Extrnl Fcl Short Term       RentExtShT         for a meeting
                   63509       E6350         F6350         F9998       Rental - Land & Buildings            RentLndBld         Expense associated with renting/leasing land/buildings
                                                                                                                               Expense associated with maintenace of common areas in space that
                   63519       E6350         F6350         F9998       Rental - Common Area Maint           RentCAM            is rented/leased.
                   80043       E6000         F6999         F9998       IC - CATcard Door Access             ICCATDrAc
                   80044       E6000         F6999         F9998       IC - Certificates                    ICCerts
  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
                                                                                                                                                                                                                        4/18/12
                                                                                                                                                                                                                        changed Description to Bookstore
                                                                                                                                                                                                                        Donations (formerly UVM Organiztn
                   64011       E6000         F6999         F9998       Bookstore Donations                  BkstoreDon                                                                                                  Donations)
                   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
                   64039       E6000         F6999         F9998       Certification Fee Expense            CertFeeEx
                                                                                                                               Catering/Meal Services expenses for conference meals provided as
                   64040       E6000         F6999         F9998       Client Meals                         ClientMeal         part of event services
                   64095       E6000         F6999         F9998       4-H Debit Card Purchases             4HDebitCd
                   64097       E6000         F6999         F9998       FAMIS Purcard Purchases              FmsPurCd
                   64098       E6000         F6999         F9998       Conversion Only - Purcard Pur        ConvPurcrd                                                                                                  Inactive as of 3/7/2012
                   64099       E6001         F6999         F9998       Purcard Purchases                    PcardPur           Used in AP for configuration
                   80045       E6000         F6999         F9998       IC - CATcard Services                ICCATSrv
                   80101       E6000         F6007         F9998       IC - WO - Wages                      ICWOWgs
                   80102       E6000         F6007         F9998       IC - WO - Benefits                   ICWOBen
                   80103       E6000         F6007         F9998       IC - WO - Materials                  ICWOMat
  64100-64109        -           -             -             -         Unallowable Expense                          -                                             -                                         -                                                   -            -
                                                                                                                        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         Date Inactivated/Notes         FY '13      FY '12
                    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         F6999         F9998       Unallowble Exp-Conversion Only                UnallowCNV         Unallowable Expenses-Conversion Only                                                     Inactive as of 3/7/2012
                    64109      E6000         F6999         F9998       Unidentfd Exp-Conversion Only                 UnidtfdCNV         Unidentified Expenses-Conversion Only                                                    Inactive as of 3/7/2012
  64200-64249         -           -             -             -        Agric Oper Expenses                                   -                                            -                                           -                                                -            -
                    64201      E6001         F6005         F9998       Hay                                           Hay
                    64202      E6001         F6005         F9998       Grain                                         Grain
                    64203      E6001         F6005         F9998       Corn                                          Corn
                    64204      E6001         F6005         F9998       Seed                                          Seed
                    64205      E6001         F6005         F9998       Fertilizer                                    Fertlzr
                    64206      E6001         F6005         F9998       Bedding Sawdust                               BdgSwds
                    64207      E6001         F6005         F9998       Bedding Sand                                  BdgSand
                    64208      E6001         F6005         F9998       Ag Medicine                                   AgMed
                    64209      E6001         F6005         F9998       Ag BST                                        AGBST
                    64210      E6000         F6005         F9998       Ag Artificial Insem                           AGArfInsm
                    64221      E6001         F6005         F9998       Breeding Improv Reports                       BrdImprvR
                    64222      E6001         F6005         F9998       Beef Improv Reports                           BeefImprR
                    64231      E6120         F6003         F9998       Blacksmith Services                           Blcksmth
                    64232      E6120         F6003         F9998       Animal Care Services                          ACSvcs
                    64234      E6120         F6003         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 care
                   64251       E6001         F6003         F9998       Animal Husbandry Supplies                     AnimHusSup        facilities

                   64252       E6000         F6003         F9998       Animal Services - Outside Lab                 AnimSerOut        Services provided to animal care facility by outside laboratory.
                   64253       E6001         F6003         F9998       Animal Drugs/Pharmaceuticals                  AnimDrugPh        Drugs and pharmaceuticals used in animal care facilities

                   64254       E6001         F6003         F9998       Animal Persnl Protctv Supplies                AnimPPSup         Protective supplies used by technicians in animal care facilities

                   64255       E6001         F6003         F9998       Animal Surgery/Xray Supplies                  AnimSrgX          Supplies used for animal surgical protocols in animal care facilities
                   64256       E6001         F6003         F9998       Animal Import/Export Supplies                 AnimImEx          Supplies used in importing and exporting animals.
                   64271       E6001         F6003         F9998       Lab Animal Feed                               LbAnimFed         Feed used for animals in animal care facilities
                   64272       E6001         F6003         F9998       Lab Animal Bedding                            LbAnimBed         Bedding used for animals in animal care facilities

                   64281       E6001         F6999         F9998       Animal Cagewasher Supplies                    AnCagewSup        Supplies used for animal cagewashing in animal care facilities
                   64282       E6000         F6999         F9998       Animal Cagewasher Services                    AnCagewSer        Service for animal cagewashing in animal care facilities
                   64283       E6001         F6999         F9998       Animal Care Sanitatn Supplies                 AnSanitSup        Supplies used for sanitation in animal care facilites
                   64284       E6000         F6999         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         F6002         F9998       Box Office Supplies                           BoxOfcSup
                   64315       E6001         F6002         F9998       Special Effect Supplies                       SpclEffect
  64500-64699        -           -             -             -         Acquisitions-Library/Museum                           -                                            -                                           -                                                -            -
  64501-64649        -           -             -             -         Acquisitions Library                                  -                                            -                                           -                                                -            -
                   64501       E6450         F6450         F9998       Acquisitions-Library                          AcqustnLib                                                                                           5200
                   64502       E6450         F6450         F9998       Acquisitions-Books                            AcqustnBks
                   64503       E6450         F6450         F9998       Acquisitions-Journals                         AcqustnJrn
                   64504       E6450         F6450         F9998       Acquisitions-Databases                        AcqustnDbs
  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         F6002         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         F6020         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         F6020         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         F6002         F9998       Furniture <$5000                              Furn<5            capital threshold
                   65052       E6500         F6999         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, laptops,
                   65101       E6510         F6510         F9998       Computer Hardware Maintenance                 CmpHrdwMnt        printers)
                   65102       E6510         F6999         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         F6999         F9998       Office Equipment Contracts                    OfceEqCntr        suppliers.
                                                                                                                                       Ongoing costs to maintain support of office equipment (copiers,
                   65107       E6510         F6999         F9998       Office Equip Maintenance                      OfceEqMain        faxes etc)
                   65109       E6510         F6999         F9998       Other Equip Maintenance                       OthEqpMain
                   80104       E6000         F6007         F9998       IC - WO - Ext Repair & Maint                  ICWOExRM
  65200-65209        -           -             -             -         Subcontracts                                          -                                            -                                               3100                                         -            -
                                                                                                                                       Subcontract costs, less than $25k, on sponsored and construction
                   65201       E6000         F6520         F9998       Subcontracts < $25000                         Subcntr<25        projects
                                                                                                                                       Subcontract costs, greater than $25k, on sponsored and
                   65205       E6000         F6521         F9998       Subcontracts > $25000                         Subcntr>25        construction projects
                   65209       E6000         F6999         F9998       Subcontracts - Adv Pay                        SubcntrAdv
  65210-65219        -           -             -             -         Program Income Expense                                -                                            -                                           -                                                -            -
                   65211       E6000         F6999         F9998       Program Income Expense Cr                     PrgInExpCr
  65300-65309        -           -             -             -         Prizes & Awards                                       -                                            -                                           -                                                -            -
                   65302       E6000         F6999         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
                                                                                                                 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         Date Inactivated/Notes         FY '13      FY '12

                   80105       E6000         F6007         F9998       IC - WO - Equipment Rental             ICWOEqpRn
  67100-67109        -           -             -             -         Bad Debt                                         -                                          -                                         -                                                -            -
                   67101       E6000         F6999         F9998       Doubtful Accounts                      DbtfAccts                                                                                          3890
                   67102       E6000         F6999         F9998       Doubtful Accounts Recovered            DbtflActRv                                                                                         3900

                   67109       E6000         F6999         F9998       Bad Debt                               BadDebt             Write-off bad debts where no reserve account has been 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                                                                                                 Inactive as of 3/7/2012
                   69019       E6900         F6999         F9998       Moveable Equip-Conversion Only         MoveConv                                                                                                  Inactive as of 3/7/2012
  69020-69039        -           -             -             -         Capital Furniture                                -                                          -                                         -                                                -            -
                   69021       E6900         F6910         F9998       Capital Furniture                      CapFurntr
  69040-69059        -           -             -             -         Capital Software                                 -                                          -                                         -                                                -            -
                   69042       E6900         F6910         F9998       Capital Software                       CapSoftwr
  69060-69079        -           -             -             -         Capital Lease                                    -                                          -                                         -                                                -            -
                   69061       E6900         F6910         F9998       Capital Lease                          CapLease
  69080-69089        -           -             -             -         Capital Land & Building                          -                                          -                                         -                                                -            -
                   69081       E6900         F6910         F9998       Capital Land                           CapLand
                   69086       E6900         F6910         F9998       Capital Building                       CapBldg
  69090-69099        -           -             -             -         Proceeds from Sale of Capital Assets             -                                          -                                         -                                                -            -
                   69092       E6900         F6910         F9998       Proceeds - Sale of Cap Assets          PrcSaleCpA          CONTROL ACCT
                   69094       E6900         F6910         F9998       Gain/Loss - Sale of Cap Assets         GLSaleCpA           CONTROL ACCT
                                                                                                                                  Used to move expenses to CIP or Asset categories via Asset module
                   69098       E6909         F6999         F9998       Contra Asset                           CntrAsset           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                                                        Inactive as of 3/7/2012
                   80106       E6000         F6007         F9998       IC - WO - Ext Consulting               ICWOExCnt
 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                               -                                          -                                         -                                                -            -
                   80107       E6000         F6007         F9998       IC - WO - Equipment >$5,000            ICEqp5k
                   80108       E6000         F6007         F9998       IC - WO - HZMAT Disposl                ICHZMAT
                   80110       E6000         F6007         F9998       IC - CAES WO-Wages                     ICCAESWOWg
                   80111       E6000         F6007         F9998       IC - CAES WO-Benefits                  ICCAESWOBn
                   80115       E6000         F6007         F9998       IC - CAES WO-Materials                 ICCAESWOMt
                   80120       E6000         F6007         F9998       IC - PPD WO-Wages                      ICPPDWOWg
                   80121       E6000         F6007         F9998       IC - PPD WO-Benefits                   ICPPDWOBn
                   80125       E6000         F6007         F9998       IC - PPD WO-Materials                  ICPPDWOMt
                   80130       E6000         F6007         F9998       IC - CUST WO-Wages                     ICCUSTWOWg
                   80131       E6000         F6007         F9998       IC - CUST WO-Benefits                  ICCUSTWOBn
                   80135       E6000         F6007         F9998       IC - CUST WO-Materials                 ICCUSTWOMt
                   80199       E6000         F6999         F9998       IC OthrUVMSvcs-Conversn Only           ICUVMCnv                                                                                                  Inactive as of 3/7/2012
                   80201       E6000         F6003         F9998       IC - Per Diem Animal Charge            ICAnlchrg
                   80202       E6000         F6003         F9998       IC - Animal Set-Up Fees                ICAnSetup
                                                                                                               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            Date Inactivated/Notes         FY '13      FY '12
                    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 and/or
                    80211      E6000         F6999         F9998       IC - Per Diem Support                                   college
 80000-80999          -          -             -             -         Internal Charges                             -                                          -                                        -                                                   -            -
  80000-80998        -           -             -             -         Internal Charges                             -                                          -                                        -                                                   -            -
                   80212       E6000         F6999         F9998       IC - Import/Export                   ICImptExpt
                   80213       E6000         F6999         F9998       IC - Animal Late Orders              ICAnLateOr
                   80214       E6000         F6101         F9998       IC Participant Expense               ICPrtctExp
                   80220       E6001         F6002         F9998       IC - Surplus Equip                   ICSrplsEqp
                   80224       E6000         F6999         F9998       IC - Other UVM Svcs                  ICOthUVM
                   80225       E6000         F6007         F9998       IC - Police Services                 ICPoliceSv
                   80226       E6000         F6999         F9998       IC - Arch & Eng Svcs                 ICArchEng                                                                                                 Inactive
                   80227       E6000         F6999         F9998       IC - Res Life Svcs                   ICResLife
                   80228       E6000         F6999         F9998       IC - Maintenance Svcs                ICMntSvcs
                   80229       E6000         F6999         F9998       IC - Custodial Svcs                  ICCstdSvcs
                   80230       E6000         F6004         F9998       IC - Technical Svcs & Equip          ICTcSvEq
                   80235       E6000         F6004         F9998       IC - Research Services               ICRschSv
                   80236       E6000         F6002         F9998       IC - Consulting Svcs                 ICCnslt
                   80237       E6000         F6002         F9998       IC - Instruction Services            ICInstr
                   80238       E6000         F6004         F9998       IC - Testing Services                ICTesting
                   80239       E6000         F6000         F9998       IC - Transportation Svcs             ICTransSvc
                   80240       E6000         F6002         F9998       IC - Parking Services                ICPrkngSvc
                   80241       E6000         F6004         F9998       IC - Archeology Services             ICArchgySv
                   80242       E6000         F6004         F9998       IC - Lab Services                    ICLabSvc
                   80243       E6001         F6004         F9998       IC - Lab Supplies                    ICLabSup
                   80244       E6000         F6004         F9998       IC - Biometry Support Fee            ICBiometry
                   80245       E6000         F6004         F9998       IC - Statistical Services            ICStatSvcs
                   80246       E6000         F6004         F9998       IC - Survey Services                 ICSrvySvcs
                   80247       E6000         F6999         F9998       IC - Athletic Services               ICAthlSvcs
                   80248       E6000         F6002         F9998       IC - Davis Ctr Services              ICDvCtrSvc
                   80250       E6020         F6999         F9998       IC - Network Maint/Servc             ICNtwkMSvc
                   80251       E6020         F6999         F9998       IC - Network Installation            ICNtwInstl
                   80252       E6020         F6020         F9998       IC - Software Installation           ICSftInstl
                   80253       E6020         F6020         F9998       IC - Software Svcs/Repair            ICStfwSvRp
                   80254       E6020         F6999         F9998       IC - Software Development            ICSftwDevl
                   80255       E6020         F6020         F9998       IC - Hardware Installation           ICHdwInstl
                   80256       E6020         F6020         F9998       IC - Hardware Maint&Repair           ICHdwMnRp
                   80257       E6020         F6999         F9998       IC - Office Equip Installation       ICOfcEqIns
                   80258       E6020         F6999         F9998       IC - Computer Lab 1                  ICCmpLab1
                   80259       E6020         F6999         F9998       IC - Computer Lab 2                  ICCmpLab2
                   80260       E6020         F6999         F9998       IC - Computer Lab 3                  ICCmpLab3
                   80261       E6020         F6999         F9998       IC - Cmptr Acct Svcs                 ICCmpAcSvc
                   80262       E6020         F6999         F9998       IC - Cmptr Backup Svcs               ICCmpBkSvc
                   80263       E6020         F6999         F9998       IC - Cmptr Disk Sp Svcs              ICCmpDSSvc
                   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         F6999         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
   48044      IC - Certificates Rev                                 80044      IC - Certificates
   48045                                                            80045      IC - CATcard Services
   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               Inactive
   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                                         80213      IC - Animal Late Order
   452xx      IC Prod Sales                                         80214      IC Participant Expense
   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   Date Inactivated/Notes
           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
F6002   Exp   General Supplies & Services        GenSupSvc
F6003   Exp   Animal Costs                       AnmlCst
F6004   Exp   Lab Research Supplies & Services   LabRscSuSv
F6005   Exp   Agricultural Supplies & Services   AgSupSvc
F6006   Exp   Memberships & Subscriptions        MbrshpSub
F6007   Exp   Work Order Services                WOSvcs
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
F6301   Exp   Utilities                          Utilities
F6320   Exp   Telephone & Telecom Services       TeleSvcs
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

								
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