Budget Pools Account Codes

Revised as of 01/08/2009 Florida Atlantic University Research Accounting Banner Budget Pools and Account Codes Federal (41 & 42) 130002 Page 1 of 6 Subject Description Expense - Budget Pool Advertisements: Employment Advertising, Job Opportunity Legal and Official Advertisements Promotional Advertising Public Service Notices, Announcements Other Advertising Services Books (less than $250 per item): Books¹ Non-Federal to Indirect (43,44 & 45) when MTDC 130003 ● 133271 133171 133471 133371 133971 133275 133175 133475 133375 133975 ● ● ● ● ● 511072 511075 ● ¹ If equal to or greater than $250; then classified as Equipment. Bedding and Other Textiles: (Includes all items of clothing, uniforms and linen.) Bedding and Other Textiles 310071 310075 ● Food Services and Products: (Includes food and beverages for human consumption. It cannot be used unless the account is authorized to purchase food products.) Food Products Food Services Freight / Shipping: Postage Freight / Shipping Freight Other Independent Contractors: Independent Contractor - Other (includes: stipends and honorariums) Non-resident Alien Independent Contractor - Taxable Non-resident Alien Independent Contractor - Foreign Insurance: Automobile Fleet Insurance Civil Rights Insurance Fire Fund Insurance General Liability Insurance Money & Securities Insurance Surety Bonds Worker's Compensation Insurance Other Insurance Memberships / Subscriptions: Membership Dues Subscriptions 350071 134371 350075 134375 ● ● * 227071 229071 225075 227075 229075 ● ● ● 139973 135071 135271 139975 135075 135275 ● ● ● 411071 415071 414071 412071 419072 416071 413071 419071 411075 415075 414075 412075 419076 416075 413075 419075 ● ● ● ● ● ● ● ● * * 493075 492075 ● ● Moving Expenses: (Cost of packing and shipping household for state employees for authorized relocation expenses. Represents payments for packing and shipping household goods or privately owned mobile homes, and travel expenses for employees) Employee Moving Expense - Non Qualified Qualified Moving Payments to 3rd Parties Qualified Moving Payments to Employees Nonqualified Moving Payments to 3rd Parties Nonqualified Moving Payments to Employees 280071 281071 282071 283071 284071 280075 281075 282075 283075 284075 ● ● ● ● ● Revised as of 01/08/2009 Florida Atlantic University Research Accounting Banner Budget Pools and Account Codes Federal (41 & 42) 130002 Page 2 of 6 Subject Description Expense - Budget Pool Non-Federal to Indirect (43,44 & 45) when MTDC 130003 ● Printing and Reproduction: (Examples: printing of books, bulletins, leaflets, pamphlets, photostating, blueprinting and photography.) Printing and Reproduction Publishing Journal Articles 230071 230072 230075 230076 ● ● Professional Services: (Compensation for services rendered by a person(s) or firm(s) who are in fact independent contractors and are not performing the authorized position and not in an employee-employer relationship.) Accounting Services Architectural Services Construction Services Consulting Services Court Reporting, Transcription, Translation Custodial and Janitorial Services Engineering Services Examination and Testing Services Information Technology Services Investigative Services Legal Fees and Attorney's Services Research Services Survey and Tests Temporary Employment Services Training Services Refunds: Electricity - Expense Refund Garbage Expense Refund Natural Gas - Expense Refund Printing and Reproduction Expense Refunds Rental Equipment Expense Refund Repair and Maintenance - Commodities - Refunds Repair and Maintenance - Refunds Repair and Maintenance - Services - Refunds Telephone Refunds Water and Sewage Expense Refund Other Current Charges - Refunds Rentals: Cellular Telephone Rental Copy Equipment Rental Information Technology Equipment Rental Machinery Rental Office Equipment Rental Postage Equipment Rental Vehicle Rental Other Equipment Rental 131171 131271 134071 131371 131471 132171 131571 132471 132771 132571 131671 132671 131371 132271 132871 131175 131275 134075 131375 131475 132175 131575 132475 132775 132575 131675 132675 131375 132275 132875 ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● 271073 274072 272072 230079 449079 241072 240079 242072 221079 273072 499079 271077 274076 272076 230078 449078 241076 240078 242076 221078 273076 499078 ● ● ● ● ● ● ● ● ● ● ● * * * 445071 * * 446071 449071 441175 442075 441075 445075 444075 443075 446075 449075 ● ● ● ● ● ● ● ● Repair and Maintenance: (Includes parts for vehicles and equipment, contracts for repairs and minor alterations to buildings, equipment, roads and walks; also maintenance and service agreements on equipment.) Repair and Maintenance - Buildings Repair and Maintenance - Commodities Repair and Maintenance - Educational-Medical-Agricultural Equip. Repair and Maintenance - Office Furniture / Equipment Repair and Maintenance - Plant Machinery Repair and Maintenance - Services 240174 241071 240073 * 240072 242071 240175 241075 240077 240075 240076 242075 ● ● ● ● ● ● Revised as of 01/08/2009 Florida Atlantic University Research Accounting Banner Budget Pools and Account Codes Federal (41 & 42) 130002 Page 3 of 6 Subject Description Expense - Budget Pool Software: Software - General Purpose³ Software - Scientific³ Non-Federal to Indirect (43,44 & 45) when MTDC 130003 391175 393175 ● ● ● * 393171 ³ If equal to or greater than $1,000; than classified under the Equipment Budget Pool Stipends: Educational Stipends 132971 132975 ● Supplies - Educational and Agricultural (less than $1,000 per item): (Includes classroom and laboratory supplies for instructional purposes, research supplies, examination supplies, medicines and hospital supplies, maps, charts, seed, fertilizers, forage) Agricultural Supplies² Educational Supplies² Lab Supplies and Chemicals² Medical Supplies² ² If equal to or greater than $1,000; than classified under the Equipment Budget Pool. Supplies - Gas, Fuel and Lubricants: Diesel Fuel Fuel Oil (fuels used in cooking, heating and generating power) Gasoline, Fuel & Oil Lubricants Propane (fuels used in cooking, heating and generating power) Other Fuel and Lubricants 343071 341071 341072 342071 343075 341075 341076 342075 ● ● ● ● 373071 364271 371071 377071 364371 379071 373075 364275 371075 377075 364375 379075 ● ● ● ● ● ● Supplies - Office (less than $1,000 per item and includes stationery, envelopes, paper, pencils, etc.): Information Technology Supplies² * 391075 Office Furniture and Equipment ² * 381076 Office Supplies Consumable * 380075 Office Supplies Non Consumable * 380875 ² If equal to or greater than $1,000; than classified under the Equipment Budget Pool. ● ● ● ● Supplies - Other (less than $1,000 per item): Building & Construction Materials² Employee Voucher Reimbursement - Other than Travel Janitorial and Household Supplies Minor Tools (janitorial and household) Parts and Fittings (janitorial and household) Student Health Supplies Other Materials and Supplies 320071 392071 361071 362071 363071 330072 399071 320075 392075 361075 362075 363075 330076 399075 ● ● ● ● ● ● ● ²Includes materials and supplies for the construction or repair of buildings, roads, bridges, such as lumber, cement, brick, asphalt, nails and roofing Telecommunications: Basic Telephone Line Calling Cards, Bell South Lines Cellular Telephone International Telephone Calls Long Distance Telephone Calls Pager Basic Phone Equipment * * * 221372 221371 * * 221075 221077 221175 221376 221375 221275 221076 ● ● ● ● ● ● ● Revised as of 01/08/2009 Florida Atlantic University Research Accounting Banner Budget Pools and Account Codes Federal (41 & 42) 130002 261071 261072 261073 261074 261075 261076 261077 261078 262071 242072 262073 262074 262075 262076 262078 Page 4 of 6 Subject Description Expense - Budget Pool Travel: In State Travel In State Travel - Per Diem In State Travel - Mileage In State Travel - Common Carrier In State Travel - Charter In State Travel - Rental Cars In State Travel - Field Trips In State Travel - Registration Out of State Travel Out of State Travel - Per Diem Out of State Travel - Mileage Out of State Travel - Common Carrier Out of State Travel - Charter Out of State Travel - Rental Car Out of State Travel - Registration Travel Continued: Foreign Travel Foreign Travel - Per Diem Foreign Travel - Mileage Foreign Travel - Common Carrier Foreign Travel - Charter Foreign Travel - Rental Car Foreign Travel - Registration Class C Meal Allowance Travel Nonresidential Alien Independent Contractor - Taxable Travel Nonresidential Alien Independent Contractor - Exempt Travel Nonresidential Alien Independent Contractor - Foreign Travel Advances Non-Federal to Indirect (43,44 & 45) when MTDC 130003 ● 261271 261272 261273 261274 261275 261276 261277 261278 262271 262272 262273 262274 262275 262276 262278 ● ● ● ● ● ● ● ● ● ● ● ● ● ● ● 263071 263072 263073 263074 263075 263076 263078 264071 267071 267171 267271 269071 263271 263272 263273 263274 263275 263276 263278 264075 267075 267175 267275 269075 ● ● ● ● ● ● ● ● ● ● ● ● Utilities (includes charges for heat, light, gas, electric utilities, and refuse collection services): Air Conditioning 271072 Electricity 271071 Garbage Collection 274071 Natural Gas 272071 Water and Sewage 273071 Other Expenses: Attorney Fees and Gross Proceeds Awards to State Employees - Nontaxable Awards to State Employees - Taxable Perquisites Purchases for Resale (includes purchases to be resold) Registration Fee - No Travel Expenses Royalties Other Current Charges - Other Subcontracts First $25,000 - Budget Pool Subcontracts First $25,000 Subcontracts First $25,000 - Travel Subcontracts > $25,000 - Budget Pool Subcontracts > $25,000 Subcontracts > $25,000 - Travel 271076 271075 274075 272075 273075 ● ● ● ● ● 491071 498071 498171 499171 330071 461871 499371 499071 130004 139971 139976 130005 139972 139978 491075 498075 498175 499175 330075 461875 499375 499075 130004 139971 139976 130005 139972 139978 ● ● ● ● ● ● ● ● ● ● ● ○ ○ ○ Revised as of 01/08/2009 Florida Atlantic University Research Accounting Banner Budget Pools and Account Codes Federal (41 & 42) 130006 515071 511071 Page 5 of 6 Subject Description Equipment - Budget Pool (equal to or greater than $1,000 per item) Agricultural Property Books (equal to or greater then $250 per item) Cellular Telephone Equipment Educational Property Information Technology Equipment - General Purpose (PCs / laptops) Information Technology Equipment - Scientific** Medical Property Motor Vehicles - Other Motor Vehicles - Passenger Furniture and Equipment - Office Furniture and Equipment - Other Software - Scientific (equal to or greater then $1,000) Non-Federal to Indirect (43,44 & 45) when MTDC 130006 515071 511071 512175 513071 516076 516071 514071 518071 517071 512075 519071 516061 * 513071 * 516071 514071 518071 517071 * 519071 516061 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ **Includes computer equipment that performs scientific measurements (example: an ultrasound machine). Does not include personal computers or laptops. Tuition - Budget Pool Tuition Payment Scholarships Nonresident Alien Scholarship 130007 740071 740072 742073 130007 740071 740072 742073 ○ ○ ○ ○ Patient Care Cost - Budget Pool Medical Services - Contractual Medical Services Medical Records Other Vendor Services Client Rental Payment Client Benefits and Allowances Supplies and Commodities Foster Care Payment 130008 131771 251071 251571 252071 252571 253071 254071 255071 130008 131771 251071 251571 252071 252571 253071 254071 255071 ○ ○ ○ ○ ○ ○ ○ ○ ○ Participant Support Costs - Budget Pool Participant Support Costs - Food Participant Support Costs - Travel Participant Support Costs - Per Diem Participant Support Costs - Mileage Participant Support Costs - Common Carrier Participant Support Costs - Charter Participant Support Costs - Rental Cars Participant Support Costs - Registration Participant Support Costs - Other Travel Participant Support Costs - Other Current Charges (goods) Participant Support Costs - Other Current Charges (services) 130009 355072 265070 265071 265072 265073 265074 265075 265076 265077 499072 131872 130009 355072 265070 265071 265072 265073 265074 265075 265076 265077 499072 131872 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ Off Site Facility Rental - Budget Pool (Includes: buildings, offices, conference rooms & land) Space Rental From Dept of Management Services Space Rental From Other State Agencies Space Rental From Other Governmental Units Space Rental From Non Governmental Entities 130010 431071 432071 433071 434071 130010 431071 432071 433071 434071 ○ ○ ○ ○ ○ Revised as of 01/08/2009 Florida Atlantic University Research Accounting Banner Budget Pools and Account Codes Federal (41 & 42) 130011 221071 221072 221073 221171 221271 441171 512171 Page 6 of 6 Subject Description Local Telephone Costs - Budget Pool (CAS 502 Exception Form is Required)* Basic Telephone Line Telephone Equipment Calling Cards, Bell South Lines Cellular Telephone Pager Cellular Telephone Rental Cellular Telephone >= $1,000 Non-Federal to Indirect (43,44 & 45) when MTDC N/A ● N/A ● N/A ● N/A ● N/A ● N/A ● N/A ● N/A ● Postage - Budget Pool (CAS 502 Exception Form is Required)* Postage Postage Equipment Rental 130012 225071 443071 N/A N/A N/A ● ● ● Office Supplies, Rental & Repairs - Budget Pool (CAS 502 Exception Form is Required)* Repair and Maintenance Office Furniture / Equipment Office Supplies Consumable Office Equipment < $1,000 Office Supplies Non Consumable Information Technology Supplies Information Technology Equipment Rental Copy Equipment Rental Office Equipment Rental 130013 240071 380071 381072 380871 391070 441071 442071 444071 N/A N/A N/A N/A N/A N/A N/A N/A N/A ● ● ● ● ● ● ● ● ● Memberships / Subscriptions - Budget Pool (CAS 502 Exception Form is Required)* Subscriptions Dues 130014 492071 493071 N/A N/A N/A ● ● ● General Purpose Equipment - Budget Pool (CAS 502 Exception Form is Required)* Office Furniture and Equipment >=$1,000 Information Technology Equipment - General Purpose >= $1,000 (personal computers and laptops) 130015 512071 516072 N/A N/A N/A ○ ○ ○ General Purpose Software - Budget Pool (CAS 502 Exception Form is Required)* General Purpose Software 130016 391071 N/A N/A ● ● Indirect Cost - Budget Pool Distribution and Transfers Distribution and Transfers - Intra Fund FAU Indirect Cost / Overhead 810000 810071 810072 810060 810000 810071 810072 810060 ○ ○ ○ ○ * A CAS 502 Exception Form is required to charge these expense items on a Federal Award. ● Expenses that are subject to Indirect Costs when the cost base is MTDC. ○ Expenses that are NOT subject to Indirect Costs when the cost base is MTDC.