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					Assets                            10000-19999
Liabilities                       20000-29999
Fund Balance                      30000-39999
Revenues                          40000-49999
Expenses       S,W&Fringe         50000-59999
               Operating          60000-68999
               Capital            69000-69999
               COGS               70000-79999
               Internal Charges   80000-80999
LAST UPDATED   3/16/2011
                                                                    UVM Chart of Accounts                                                               DRAFT
                                                                     Asset Account Values
                     Actuals
                                                 Long Description              Short Desc                             Purpose                                        FRS
UV_Account Range     Account
10000 - 19999           -      Assets                                                  -                                  -                                           -
 10000 - 14999          -      Current Assets                                          -                                  -                                           -
  10000 - 10099         -      Cash                                                    -                                  -                                           -
                                                                                            General deposit account - includes receipts from students,
                      10001    General Receipts                              CashBank1      sponsors, other                                                0-00001
                      10002    Student Disbursements                         CashBank2      Used for student refunds                                       0-00002
                      10003    PeopleSoft A/R Billing                        CashBank3                                                                     0-00003
                      10004    Direct Lending Fed Funds                      CashBank4                                                                     N/A
                      10005    CCMSI Risk Management                         CashBank5                                                                     0-00005
                                                                                            Bank account used for bank deposits/receipts associated
                                                                                            with credit card transactions on campus (auxiliaries, etc.)
                      10007    Credit Card Receipts                          CashBank7      Excludes tuition                                               0-00007
                      10008    Accounts Payable Dsbrsmnts ZBA                CashBank8      Bank account used for payables disbursements                   0-00008
                                                                                            Bank account used for deposits/receipts associated with the
                      10009    Morgan Horse Farm Receipts                    CashBank9      Morgan Horse Farm                                              0-00009
                                                                                            Bank account used for general electronic disbursements
                      10014    Electronic Disbursements ZBA                  CashBank14     including ACH, EFT.                                            0-00014
                                                                                            Bank account used for receipt and disbursement of student
                      10015    Student Loans Rcpts & Dsbrsmnt                CashBank15     loan monies                                                    0-00015
                      10016    Payroll Disbursements - ZBA                   CashBank16     Bank account used for payroll disbursements                    0-00016
                      10017    Operating Money Market                        CashBank17     Bank account used for operating money market                   N/A
                      10020    Risk Mngmnt - Citibank                        CashBank20                                                                    0-00020
                      10045    Cash on Hand                                  CashHand
                      10050    Petty Cash                                    CshPtty        Petty Cash                                                     multiple-1110
                      10051    Petty Cash - Subjects                         CshPttySub     Petty Cash used for payment to project participants            multiple-1110
                      10052    Petty Cash - Change Fund                      CshPttyCgF     Petty Cash used for change funds                               multiple-1110
                      10053    Petty Cash - Short Term Events                CshPttyST      Petty Cash used for short term events (ex. 2 day event)        multiple-1110
                      10055    Petty Cash - Conversion Only                  PCConvOnly     Petty Cash - conversion of FRS balances only                   1110
                      10060    Invest Prin Cash                              CshPrin        Investment Principal Cash                                      1140
                      10070    Invest Income Cash                            CshInc         Investment Income Cash                                         1150
                      10080    Traveler's Checks                             CshTrvChk      Purchase & Disbursement of Traveler's Checks                   1160 & 1170
                      10090    Cash clearings                                CshClr         Cash Clearing transactions                                     1180-1184
                      10099    Cash Clrng - Conversion Only                  CNVCshClr      Cash clearing - conversion of FRS balances only
  10100-10199           -      Cash Equivalents                                        -                                  -                                           -
                      10101    Certificate of Deposit                        CertDepost     Cash in vested in certificates of deposit                      1190
                      10110    Commercial Paper                              ComPaper       Investments in short term commercial paper                     1191
                      10120    Money Market                                  MoneyMrkt      Investments in Money Market funds                              1192
                      10130    Repo Agreement                                Repo           Investments in Repurchase Agreements                           1193
                      10140    US Treasury Bills                             T-Bills        Investments in US Treasury Bills                               1194
                      10150    Common Fund                                   ComFund        Investments in the Common Fund                                 1195
                      10160    Guaranteed Invstmt Ctrct - GIC                CshBond        Bond Proceeds Invested in GIC's                                1130
                      10190    Asset Clearing                                AsstClr        Used to transfer endowment assets to managers                  1590
  11000-11399           -      Accounts Receivable                                     -                                  -                                           -
                                                                                            Records A/R that is billed through PS excluding sponsored
                      11001    Accts Receivable - PeopleSoft                 ARPS           projects CONTROL ACCT
                      11002    A/R Allowance - PeopleSoft                    ARAllowPS      Allowance for doubtful accounts receivable - PS                1390
                      11010    Accts Receivable - Sponsor                    ARSponsr       A/R for Sponsored Projects CONTROL ACCT                        1301-1306
                      11015    Accts Receivable - Manual                     ARManual       A/R for manual adjustments                                     N/A

                                                                                            Records balance and activity (tuition/fees and payment) on
                      11030    Accts Receivable - Banner                     ARBanner       student accounts & other individual billings                   0-11000-1315
                      11031    A/R Allowance - Banner                        ARAllowBN      Allowance for doubtful accounts receivable - Banner            1390
                      11075    Accts Receivable - Unbilled                   ARUnbld        CONTROL ACCT
                                                                                            Records balance and activity on loan accounts, used in HR
                      11201    Accts Receivable - Loan                       ARLoan         Config                                                         0-40002-1180
  11400-11499           -      Other Accounts Receivable                               -                                  -                                           -

                      11410    Accts Receivable - Sal Adv                    ARSalAdv       Records salary advances issued to employees CONTROL ACCT       0-11500-1320
                                                                                            Records travel advances issued to employees for University
                      11420    Accts Receivable - Trvl Adv                   ARTrav         travel CONTROL ACCT                                            0-11501-1340
                                                                                            Clearing account for travel advances issued to employees for
                      11430    Accts Receivable - Trvl AdvClr                ARTravClr      University travel
                      11435    Accts Receivalbe - Cash Adv                   ARCshAdv       Other Advances CONTROL ACCT
                                                                                            Records the FICA & Medicare collected on Early Retirement
                      11440    Accts Receivable - ERt FICA                   ARERtrFICA     contracts.                                                     0-11510-1310
                      11441    Accts Receivable - Court Ordr                 ARCrt          Court Ordered Restitution Receivable                           0-15611-1310
                                                                                            Letter of credit draw down for Civil Service Retirement
                      11442    Accts Receivable - Cvl Srv Ret                ARCSRP         Program (CSRP)                                                 0-15010-1300
                      11448    Accts Receivable - Asset Prcds                ARAstPrcd      Asset Proceeds Clearing CONTROL ACCT
                                                                                            Records A/R that doesn't get billed through either PS or
                      11450    Accts Receivable - Other                      AROther        Banner                                                         1310
                      11460    Accrued Investment Income                     AccrInc        Records accrual of investment income                           1345
                      11470    Deposits Receivable                           ARDep          Records deposits made to others                                1380

           C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                   UVM Chart of Accounts                                                               DRAFT
                                                                    Asset Account Values
                    Actuals
                                                Long Description              Short Desc                              Purpose                                       FRS
UV_Account Range    Account
                     11490    Accts Payable-Credit Memo                     APCrMemo       Records A/P credit memos                                       1400
  11500-11599          -      Notes Receivable                                     -                                     -                                           -

                                                                                           Debited for full amount of loan made to faculty member.
                                                                                           Credited with faculty payments. Use with unique Source
                     11501    Notes Receivable - Faculty                    NRFaculty      (fund) "Employee Loan Fund". Used in HR Config                 0-42090
                                                                                           Debited for full amount of loan made to staff. Credited with
                                                                                           staff payments. Use with unique Source (fund) "Employee
                     11550    Notes Receivable - Staff                      NRStaff        Loan Fund". Used in HR Config                                  0-42095
                     11551    Loans Receivable - Issued                     LnIssued       Records Issuance of Student & Employee Loans                   1350
                     11552    Loans Receivable - Collected                  LnCollect      Records Repayment of Student & Employee Loans                  1360
                     11553    Federal Loans Assigned                        LnAssign       Records assignment of Federal Loans                            1352
                     11554    Loan Prin Cancel-Death                        CancDth        Loan principal canceled due to death                           0-41125
                     11555    Loan Prin Cancel-Disability                   CancDisab      Loan principal canceled due to disability                      0-41127
                     11556    Loan Prin Cancel-Bankruptcy                   CancBnkrpt     Loan principal canceled due to bankruptcy                      0-41126

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

                     11558    DefLoan Prin Cancel-Teach 15%                 DefCTch15      Defense loans principal canceled for teaching at 15% rate      0-41131-1370
                     11559    DefLoan Prin Cancel-Mtry 12.5%                DefCMil12      Defense loans Military Service cancellation 12.5%              0-41124-1370
                     11560    Loan Prin Cancel Teach 15%                    CancTch15      Student loans teaching cancellation 15%                        0-41121-1370
                     11561    Loan Prin Cancel Teach 20%                    CancTch20      Student loans teaching cancellation 20%                        0-41122-1370
                     11562    Loan Prin Cancel Teach 30%                    CancTch30      Studentloans teaching cancellation 30%                         0-41123-1370
                                                                                           Loans canceled for teaching math, science, foreign language
                     11563    Loan Prin Cancel Math/Sci 15%                 CancMS15       or bilingual education 15%                                     0-41144-1370
                                                                                           Loans canceled for teaching math, science, foreign language
                     11564    Loan Prin Cancel Math/Sci 20%                 CancMS20       or bilingual education 20%                                     0-41145-1370
                                                                                           Loans canceled for teaching math, science, foreign language
                     11565    Loan Prin Cancel Math/Sci 30%                 CancMS30       or bilingual education 30 %                                    0-41146-1370
                     11566    Loan Prin Cancel Vol Serv 15%                 CancVS15       Loans canceled for Peace Corps or VISTA service 15%            0-41129
                     11567    Loan Prin Cancel Vol Serv 20%                 CancVS20       Loans canceled for Peace Corps or VISTA service 20%            0-41132-1370
                     11568    Loan Prin Cancel Head Strt 15%                CancHS15       Loans canceled for Head Start service 15%                      0-41128-1370
                     11569    Loan Prin Cancel Law Enfrc 15%                CancLwEn15     Loans canceled for work in law enforcement 15%                 0-41141-1370
                     11570    Loan Prin Cancel Law Enfrc 20%                CancLwEn20     Loans canceled for work in law enforcement 20%                 0-41142-1370
                     11571    Loan Prin Cancel Law Enfrc 30%                CancLwEn30     Loans canceled for work in law enforcement 30%                 0-41143-1370
                                                                                           Loans canceled for work in medical technology or nursing at
                     11572    Loan Prin Cancel Med Tech 15%                 CanMdTch15     15%                                                            0-41135
                                                                                           Loans canceled for work in medical technology or nursing at
                     11573    Loan Prin Cancel Med Tech 20%                 CanMdTch20     20%                                                            0-41136
                                                                                           Loans canceled for work in medical technology or nursing at
                     11574    Loan Prin Cancel Med Tech 30%                 CancMdTk30     30%                                                            0-41137
                                                                                           Loans canceled for child/family and early intervention
                     11575    Loan Prin Cancel Fam Serv 15%                 CancFam15      service 15%                                                    0-41138 0-41147
                                                                                           Loans canceled for child/family and early intervention
                     11576    Loan Prin Cancel Fam Serv 20%                 CancFam20      service 20%                                                    0-41139
                                                                                           Loans canceled for child/family and early intervention
                     11577    Loan Prin Cancel Fam Serv 30%                 CancFam30      service 30%                                                    0-41140

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

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

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

                     11581    Loan Prin Cancel NursEmp71 20%                CanNur7120     Loans 1971 and later canceled for nursing employment 20%       0-41522,041622
                     11582    Loan Prin Written Off                         LnWO           Loan principal written off                                     0-41111,0-41112

                     11583    Loan Receivable Current                       LnCur          Used to record amount of loan portfolio due within 1 year      1359
                     11584    Loan Bad Debt Rsv-Current                     LnAllowCur     Allowance for bad debt on loans due within 1 year              1390
                     11585    Loan Bad Debt Rsv-Non Current                 LnAllowNC      Allowance for bad debt on loans due later than 1 year          1391
                     11586    Other Notes Rec-Current                       NoteRecCur     Non-loan notes receivable, current portion                     1390
                     11587    Other Notes Rec-Non Current                   NotesRecNC     Non-loan notes receivable, non-current portion                 1350
                     11588    Loan Prin Cancel Early Edu 15%                CanErlEd15     Loans canceled for work in early education at 15%
                     11589    Loan Prin Cancel Early Edu 20%                CanErlEd20     Loans canceled for work in early education at 20%
                     11590    Loan Prin Cancel Early Edu 30%                CanErlEd30     Loans canceled for work in early education at 30%
                     11591    Loan Prin Cancel Speech 15%                   CanSpch15      Loans canceled for work in speech at 15%
                     11592    Loan Prin Cancel Speech 20%                   CanSpch20      Loans canceled for work in speech at 20%
                     11593    Loan Prin Cancel Speech 30%                   CanSpch30      Loans canceled for work in speech at 30%
                     11599    UVM Loan Cancellation                         UVMLnCnl       UVM loan cancellation
  11600-11699          -      Pledges Receivable                                   -                                     -                                           -
                     11600    Pledges Rec-Current                           PledgeCur      Records Pledges Receivable due within 1 year                   1317
                     11601    Pledges Allowance-Current                     PldgAlwCur     Records bad debt reserve on pledges due within 1 year          1390
                     11650    Pledges Rec-Non Current                       PledgeNC       Records Pledges Receivable due more than 1 year out            1317


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                                                                     UVM Chart of Accounts                                                                DRAFT
                                                                      Asset Account Values
                    Actuals
                                                  Long Description              Short Desc                             Purpose                                        FRS
UV_Account Range    Account
                                                                                             Records bad debt reserve on pledges due more than 1 year
                     11651    Pledges Allowance-Non Current                 PldgAllwNC       out                                                            1390
  12000-12999          -      Inventory                                                -                                   -                                           -
                                                                                             Records inventories held by physical plant and recharge
                                                                                             (income/expense) units for sale to internal and external
                     12010    Inventory                                     Inventory        customers                                                      1570
                                                                                             Records credits to shop stores inventory for items charged
                     12020    Inventory Credits                             InvntryCr        out on work orders - closed out at year-end                    1580
  13000-13999          -      Prepaid Expenses                                         -                                   -                                           -
                     13001    Pre-Paid Exp - General                        PrePdEx          Records general deferred charges of the University             0-13503

                                                                                             Premiums for insurance are charged to this account and
                     13050    Pre-Paid Exp - Insurance                      PrePdIns         amortized to expense over the life of the policy period        0-13502
                     13100    Pre-Paid Exp - Travel                         PrePdTrvl        Records deferred travel charges of the University              0-13508
                                                                                             Records deferred travel charges of the University that are
                     13102    Pre-Paid Exp - Purcard Travel                 PrePdPurC        made using the PurCard.                                        N/A
                     13150    Pre-Paid Exp - Rent                           PrePdRent        Records deferred rent charges of the University                0-13504
                     13160    Pre-Paid Exp - Bond Issue Cur                 PrPdCOICur       Records current portion of Bond Costs of Issuance

                     13170    Pre-Paid Exp - Bond Issue NCur                PrPdCOINC        Records non-current portion of prepaid Costs of Issuance
                                                                                             Withholding of employee benefit deductions for 9-10-11
                                                                                             month Faculty and Staff, that will then be remitted to
                     13180    Pre-Paid Expenses - Benefits                  PrePdBene        insurance vendors during June-July-August.
                     13190    Pre-Paid Exp - Postage                        PrePdPstg
                                                                                             Records current deferred charges for loss on bond
                     13200    Pre-Paid Exp - Def Bond Cur                   PrePdBdCur       defeasance.
                                                                                             Records non-current deferred charges for loss on bond
                     13210    Pre-Paid Exp - Def Bond NonCur                PrePdBdNCr       defeasance.
  14000-14999          -      Investments                                              -                                   -                                           -
                     14010    Common Stock                                  ComStock         Investments in common stock                                    1210
                     14020    Preferred Stock                               PrefStock        Investments in preferred stock                                 1220
                     14030    US Treasury Notes & Bonds                     USTrsBnds        Investments in US Treasury Notes & Bonds                       1230
                     14040    US Agency Notes & Bonds                       USAgcBnds        Investments in US Agency Notes & Bonds                         1231

                     14050    Other Government Notes & Bonds                OthGovBnds       Investments in Notes & Bonds of other governmental units       1232
                     14060    Corporate Notes & Bonds                       CorpBnds         Investments in Corporate Notes & Bonds                         1235
                     14070    Partnerships                                  Partnrshps       Investments in Partnerships                                    1240
                     14080    Mortgages                                     Mortgages        Investments in Mortgages                                       1250
                     14090    Notes Receivable                              NotesRec         Investments in Notes Receivable                                1260
                     14100    Insurance Policies                            InsurPolcy       Investments in Insurance Policies                              1270
                     14110    Real Estate                                   RealEstate       Investments in Real Estate (Reits & gifts of land)             1290
                     14120    Mutual Funds                                  MutlFnds         Investments in marketable Mutual Funds                         1295
                     14130    Private Equity Investments                    PrvEquity        Investments in non-marketable Private Equity Funds             none
                     14140    Hedge Funds                                   HdgeFnd          Investments in Hedge Funds                                     none
                     14150    Other Investments                             OthInvst         Other investments not previously defined                       1290
                     14500    Investment Appreciation                       InvApprec        Unrealized gain(loss) on investments                           none
                     14999    Deposits with Trustees                        DepTrstee        Used by Controller's Office ONLY
  15000-19999          -      Non-Current Assets                                       -                                   -                                           -
  15000-18999          -      Property, Plant and Equipment                            -                                   -                                           -
  15000-15099          -      Land                                                     -                                   -                                           -
                                                                                             Records summarized land values as detailed in the Asset        multiple accts
                     15001    Land                                          Land             Management System CONTROL ACCT                                 subcode-1710
  15100-15999          -      Buildings                                                -                                   -                                           -
                                                                                                                                                            multiple accts
                                                                                             Records summarized building values as detailed in the Asset    subcode-1720 &
                     15105    Building                                      Bldng            Management System CONTROL ACCT                                 1770
                                                                                                                                                            multiple accts
                                                                                             Records summarized interior building values as detailed in     subcode-1725 &
                     15205    Building Interior                             BldngInt         the Asset Management System CONTROL ACCT                       1775
                                                                                             Records summarized shell building values as detailed in the
                     15255    Building Shell                                BldngShl         Asset Management System CONTROL ACCT
                                                                                                                                                            multiple accts
                                                                                             Records summarized building service values as detailed in      subcode-1745 &
                     15305    Building Service                              BldngSvc         the Asset Management System CONTROL ACCT                       1795
                                                                                                                                                            multiple accts
                                                                                             Records summarized fixed equipment values as detailed in       subcode-1740 &
                     15405    Fixed Equipment                               FxdEquip         the Asset Management System CONTROL ACCT                       1790
  16000-16999          -      Moveable Equipment                                       -                                   -                                           -
                                                                                             Records summarized furniture, equipment and other              multiple accts
                                                                                             moveable asset values as detailed in the Asset Management      subcode-1730 &
                     16005    Moveable Equipment                            MvblEquip        System CONTROL ACCT                                            1780



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                                                                   UVM Chart of Accounts                                                            DRAFT
                                                                    Asset Account Values
                    Actuals
                                                Long Description              Short Desc                             Purpose                                        FRS
UV_Account Range    Account
                                                                                           Records summarized software as detailed in the Asset          multiple accts
                     16205    Software                                      Software       Management System CONTROL ACCT                                subcode-1735
  17000-17099          -      Work in Progress                                       -                                   -                                           -
                     17010    Work in Prg - Bldg                            WIPBldg        Records work in progress for buildings CONTROL ACCT
                     17012    Work in Prg - Interiors                       WIPInter       Records work in progress for building interiors
                     17014    Work in Prg - Systems                         WIPSystm       Records work in progress for building systems
                     17016    Work in Prg - Bldg Shell                      WIPShell       Records work in progress for building shell
                                                                                           Records work in progress for Conversion Only CONTROL
                     17020    Work in Prg - Conversion                      WIPConvrsn     ACCT
                     17030    Work in Prg - Software                        WIPSftwr       Records work in progress for software CONTROL ACCT
                                                                                           Records work in progress for moveable equipment CONTROL
                     17040    Work in Prg - Moveable Equip                  WIPMvEquip     ACCT
                     17045    Work in Prg - Fixed Equip                     WIPFxEquip     Records work in progress for fixed equipment
  17100-17199          -      Asset Adjustment                                       -                                   -                                           -
                     17102    Contra Asset-Removal                          CntrAstRmv     CONTROL ACCT                                                  Inactive
                     17103    Asset Trade In                                AstTrdIn       CONTROL ACCT
                     17104    Asset Revaluation Provision                   AstRvlPrv      CONTROL ACCT
  18000-18999          -      Accumulated Depreciation                               -                                   -                                           -
                                                                                           Records summarized accumulated depreciation on building
                                                                                           values as detailed in the Asset Management System
                     18101    Accum Dep - Building                          ADBldg         CONTROL ACCT                                                  0-85000-1750
                                                                                           Records summarized accumulated depreciation on interior
                                                                                           building values as detailed in the Asset Management System
                     18201    Accum Dep - Building Interior                 ADBldgInt      CONTROL ACCT                                                  0-85000-1753
                                                                                           Records summarized accumulated depreciation on building
                                                                                           services values as detailed in the Asset Management System
                     18301    Accum Dep - Building Svcs                     ADBldgSvc      CONTROL ACCT                                                  0-85000-1754
                                                                                           Records summarized accumulated depreciation on fixed
                                                                                           equipment values as detailed in the Asset Management
                     18402    Accum Dep - Fixed Equip                       ADFxdEqp       System CONTROL ACCT                                           0-85000-1752
                                                                                           Records summarized accumulated depreciation on moveable
                                                                                           equipment values as detailed in the Asset Management
                     18502    Accum Dep - Moveble Equip                     ADMvblEqp      System CONTROL ACCT                                           0-85000-1751
                                                                                           Records summarized accumulated depreciation on software
                                                                                           values as detailed in the Asset Management System
                     18603    Accum Dep - Software                          ADSftwre       CONTROL ACCT                                                  0-85000-1755
                     18999    Depreciation Removal                          DeprRmvl       CONTROL ACCT
  19000-19999          -      Inter-fund                                             -                                   -                                           -
                                                                                           Credit balances represent a use of funds in excess of that
                                                                                           generated by the entity; debit balances represent source of
                                                                                           funds in excess of the expenses of the entity. Generally
                                                                                           represents cash position of the entity since separate cash
                     19100    Due To Due From - Fund                        DueIntrFnd     accounts are not maintained. CONTROL ACCT
                     19102    Due To Due From - Units                       DueToFrm




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                                                                                           UVM Chart of Accounts                                                                   DRAFT
                                                                                          Liabilities Account Values
                     Actuals
                                                 Long Description             Short Desc                                      Purpose                                       FRS            Updates
UV_Account Range     Account
 20000 - 29999          -      Liabilities                                            -                                         -                                         -                   -
 20000 - 25999          -      Current Liabilities                                    -                                         -                                         -                   -
 20000-20499            -      All Accounts Payable                                   -                                         -                                         -                   -
  20000-20199           -      Accounts Payable                                       -                                         -                                         -                   -
                      20001    Accts Payable-General                       APGen                  General accounts payable of University. Represents invoices0-15001 led 2
                                                                                                  received from suppliers and entered to PeopleSoft Accounts 0-18000 led 3 unmap
                                                                                                  Payable but not yet paid by check issuance or electronic   0-18xxx led 3 map
                                                                                                  payment. CONTROL ACCT                                      0-20xxx-2101 led 4
                                                                                                                                                             0-21xxx-2101 led 4
                                                                                                                                                             0-22xxx-2101 led 5
                                                                                                                                                             0-23xxx-2101 led 5
                                                                                                                                                             0-24xxx-2101 led 5
                                                                                                                                                             0-25xxx-2101 led 5
                                                                                                                                                             0-26xxx-2101 led 5
                                                                                                                                                             0-27xxx-2101 led 5
                                                                                                                                                             0-28xxx-2101 led 6
                                                                                                                                                             0-29xxx-2101 led 6
                                                                                                                                                             0-6xxxx-2101 led 7
                                                                                                                                                             0-9xxxx-2101 led 9
                      20050    Accts Payable-PurCard                       APPCard                Records liability for purchases using PurCard CONTROL ACCT 0-15009-2400
                      20055    Accts Payable-FleetCard                     APFleetCd              Records liability for credit gas purchases                 0-15065-2600
                      20060    Accts Payable Elec-Office Sup               APOffSup               Records liability for Electronic feed for office supplies  0-15063-2600

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

                      20070    Accts Payable-Travel                        APTravel               Records liablity for University employee travel expenses
                      20090    Accts Payable-Manual                        APMan                  Accounts payable recorded by journal to GL                      2100
                      20091    Accts Payable-Conversion                    APCnv                  Accounts payable - conversion
                                                                                                  Records liability for goods and services received but not yet
                                                                                                  invoiced by the vendor. Relieved when vendor invoice
                      20101    Accts Payable-Receipts                      APReceipts             entered to AP. CONTROL ACCT
                                                                                                  Records liablity for student refunds recognized but not yet
                      20151    Accts Payable-Stdt Rfnds                    APStdtRfnd             paid by check issuance or electronic payment.

                      20190    Contra Asset-Removal                        CntrAstRmv             CONTROL ACCT
  20200-20299           -      Taxes Payable                                       -                                              -                                          -                -
                                                                                                  Sales tax payable to State of Vermont for sales to non-
                      20201    Taxes Payable-Vermont Sales                 TaxVTSales             exempt or external customers                                    subcode 2100
                                                                                                  Sales tax payable to City of Burlington for sales to non-
                      20205    Taxes Payable-Burlington Sales              TaxBrSales             exempt or external customers                                    subcode 2100
                                                                                                  Sales tax payable to Town of Manchester for sales to non-
                      20206    Taxes Payable-Manchester Sales              TaxMnSales             exempt or external customers
                                                                                                  Sales tax payable to Town of Williston for sales to non-
                      20207    Taxes Payable-Williston Sales               TaxWiSales             exempt or external customers
                                                                                                  Sales tax payable to Town of Stratton for sales to non-
                      20208    Taxes Payable-Stratton Sales                TaxSrSales             exempt or external customers
                                                                                                  Sales tax payable to Town of South Burlington for sales to
                      20209    Taxes Payable-SBurlingtn Sales              TaxSBSales             non-exempt or external customers
                                                                                                  Sales tax payable to Town of Dover for sales to non-exempt
                      20210    Taxes Payable-Dover Sales                   TaxDvSales             or external customers
                                                                                                  Sales tax payable to Town of Killington for sales to non-
                      20211    Taxes Payable-Killington Sales              TaxKgSales             exempt or external customers
                                                                                                  Sales tax payable to Town of Middlebury for sales to non-
                      20212    Taxes Payable-Middlebury Sales              TaxMdSales             exempt or external customers
                                                                                                  Sales tax payable to Town of Rutland for sales to non-
                      20213    Taxes Payable-RutlandTwn Sales              TaxRTSales             exempt or external customers
                                                                                                  Sales tax payable to Town of Winhall for sales to non-
                      20214    Taxes Payabel-Winhall Sales                 TaxWnSales             exempt or external customers

                      20220    Taxes Payable-NRA Fed Inc Tax               TaxNRAFed              Payable for federal tax due on non-qualified scholarships       0-15029
                      20221    Taxes Payable-NRA VT Inc Tax                TaxNRAVT               Payable for VT tax due on non-qualified scholarships            0-15042
                                                                                                  Gross Receipts tax payable to City of Burlington for
                      20231    Taxes Payable-Burl GrossRcpt                TaxBrGrsRc             University run café sales on campus.
                      20241    Taxes Payable-VT Meals & Room               TaxVTMlsRm             Meals and Room tax payable to State of Vermont.
  20300-20399           -      Abandoned Property Payable                          -                                              -                                          -                -
                                                                                                  Amount payable to the State of Vermont or other states for
                                                                                                  checks issued to suppliers but not cashed. The total of
                                                                                                  uncashed checks to suppliers is removed from the
                                                                                                  outstanding check list (debit cash) and credited to this
                                                                                                  account until claimed by a supplier or remitted to the state
                      20301    Abandoned Property - AP                     AbdPrAP                (after 3 yrs) CONTROL ACCT                                      0-15008
                                                                                                  Amount payable to the State of Vermont or other states for
                                                                                                  checks issued to employees but not cashed. The total of
                                                                                                  uncashed payroll checks to is removed from the
                                                                                                  outstanding check list (debit cash) and credited to this
                                                                                                  account until claimed by a supplier or remitted to the state
                      20351    Abandoned Property - Payroll                AbdPrPay               (after 2 yrs)                                                   0-15007
  20400-20499           -      Interest Payable                                   -                                               -                                          -                -
                                                                                                  Accrued Interest payable on debt. Used in connection with
                      20400    Accrued Interest Payable                    AccrIntPay             Source to identify bond issuance.
  21000-21499           -      Other Current Liabilities                           -                                              -                                          -                -
  21000-21099           -      Other Accrued Liabilities                           -                                              -                                          -                -
                                                                                                  Liability for payments withheld from contractors until
                      21001    Retainage Construction Cntrcts              AccrRetain             project is finished (retainage)                                 2105

                 C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                       UVM Chart of Accounts                                                                                DRAFT
                                                                                      Liabilities Account Values
                    Actuals
                                                   Long Description          Short Desc                                   Purpose                                            FRS                    Updates
UV_Account Range    Account
                                                                                              Liability for employee paid time off benefits earned but not         0-15041 & 0-28599 Comp
                     21005    Accrued Paid Time Off                       AccrPTO             taken.                                                               Abs
                     21010    Insur Claims Paid - External                InsurExtPd          Reduce insurance liability for claims paid by CCMSI                  2170

                                                                                              Liability for insurance claims outstanding - imprest balance
                     21011    Insur Claims-Special Reserve                InsrSpRsrv          at CCMSI and special reserve for Educators Legal Liability           2171
                                                                                              Reduce insurance liability for payments to vendors for
                     21012    Insur Premiums                              InsrPrem            insurance premiums                                                   2172
                                                                                              Liability for insurance claims outstanding - expense charged
                     21013    Insur Costs Distributed Rsrv                InsrDstRsv          annually to departments & fringe                                     2173
                                                                                              Reduce insurance liability for self-funded claims paid by Risk
                     21016    Insur Claims Paid - Internal                InsrIntPd           Mgmt                                                                 2176
                                                                                              Accrued Liability for payments to Annuitants due within one
                     21020    Annuity Payable - Current                   CurAnnuity          year                                                                 2190
                     21025    Direct Lending Payable                      DirLendPay          Liabilities for direct lending program                               N/A
                                                                                              Track student loan interest canceled - closed out to fund
                     21030    Loan Interest Canceled                      LnIntCanc           balance for F/S reporting                                            2600
                     21040    Current Notes Payable                       CurNotePay          Record Notes principal payments due within one year.                 2300
                     21050    Current Bonds Payable                       CurBndPay           Record bond principal payments due within one year.                  2730

                                                                                              Liability for tuition certificates that are issued for teachers in
                                                                                              the area who mentor UVM student teachers. Tuition
                     21090    Accrued Tuition Certificate                 AccrTutCrt          certificates are redeemable for UVM class credit hours.
                                                                                              Records expenses incurred but not otherwise recognized
                                                                                              through posting of supplier invoice or other systematic
                     21099    Other Accrued Exp - Current                 OthAccrExp          accrual due within one year
  21100-21199          -      Deposits                                            -                                              -                                             -                       -

                                                                                              Liability for Student tuition deposits, recognized as revenue
                     21101    Deposits - Tuition                          DepTuit             at time of matriculation or at expiration of refund period.          0-15608
                                                                                                                                                                   0-15800, 0-15801,
                                                                                                                                                                   0-15803, 0-18008,
                     21105    Deposits - Security                         DepSecur            Security and damage deposits on rental property & Res Life           0-15810

                     21110    Deposits - Other                            DepOther            Deposits received and held for services not yet supplied
  21500-21799          -      Deferred Revenue                                   -                                            -                                                -                       -
  21500-21599          -      Fees                                               -                                            -                                                -                       -
                                                                                              Clearing account for undergrad student comprehensive fee
                                                                                              revenue fed from Banner and then allocated to correct
                     21510    Fee Clearing - UnderGrad                    FeeClrUnGd          revenue chartstring                                                  0-15602
                                                                                              Clearing account for grad student comprehensive fee
                                                                                              revenue fed from Banner and then allocated to correct
                     21520    Fee Clearing - NonDgr/Grd                   FeeClrNDGd          revenue chartstring                                                  0-15603
                                                                                              Clearing account for Med student comprehensive fee
                                                                                              revenue fed from Banner and then allocated to correct
                     21530    Fee Clearing - Med Student                  FeeClrMed           revenue chartstring                                                  0-15604
  21600-21699          -      Deferred Revenue                                   -                                            -                                                -                       -
                                                                                              Advance payments of tuition revenue, recognized when
                     21605    Deferred Revenue-Tuition                    DfdRevTuit          billed.                                                              0-15610
                                                                                              Sponosred Income received by the University but not yet
                                                                                              earned. Recognized as earned revenue over the period that
                     21615    Deferred Revenue-Sponsor                    DfdRevSpn           goods or services are provided
                                                                                              Income received by the University but not yet earned.
                                                                                              Recognized as earned revenue over the period that goods or
                     21620    Deferred Revenue-Other                      DfdRevOth           services are provided                                                2400
  21700-21799          -      Unidentified Receipts                              -                                            -                                                -                       -
                                                                                              Deposits from development credited to this account and
                     21705    Holding - Contributions                     HldngCntrb          debited when actual Source (CF) value identified.
                                                                                              Used as offset to record cash on a timely basis when
                                                                                              sponsor payments are not readily identifiable to a customer
                                                                                              and/or project. The liability account is cleared when the
                     21720    Holding - Spon Proj                         HldngSP             revenue/receivable is recognized.
                                                                                              Used as offset to record cash on a timely basis when
                                                                                              payments other than sponsor or contributor are not readily
                                                                                              identifiable to a customer and/or account. The liability
                                                                                              account is cleared when the revenue/receivable is
                     21735    Holding - Other                             HldngOth            recognized.

                                                                                              Used as offset to record Banner transactions when not
                                                                                              readily identifiable to a specific chartstring. The liability
                     21740    Holding - Banner                            HldngBnr            account is cleared when the revenue is recognized.
  21990-21999          -      Funds Held for Others                               -                                            -                                               -                       -
                     21999    Funds held for Others                       FdsHldOthr
  22000-22999          -      Compensation Payable                                -                                            -                                               -                       -

                     22000    Salary Clearing                             SalClear            Liability for salaries earned, prior to deductions or payment. 0-15000
                                                                                              Used for HR configuration, specific to deductions. (As of July
                     22001    Deduction Clearing                          DedClrTDED          1, 2006)
                                                                                              Used for HR configuration, specific to taxes. (As of July 1,
                     22002    Tax Clearing                                TaxClrTTAX          2006)
                     22016    Payroll Net Pay                             PRNetPay
                                                                                              Accrued liability for salary and fringe payments due Early
                     22025    Accrued Early Retire-Current                AcCurErRet          Retirement employees within one year                                 0-15203
                                                                                              Accrued liability for salary and fringe earned, but not yet
                     22030    Accrued Salary & Fringe                     AccrSal             processed in HR                                                      0-15201 & 0-15202


                C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                       UVM Chart of Accounts                                                                     DRAFT
                                                                                      Liabilities Account Values
                    Actuals
                                                 Long Description            Short Desc                                 Purpose                                            FRS           Updates
UV_Account Range    Account
                                                                                              University liability for faculty salaries earned but not paid.
                                                                                              Deductions of salary during academic year, for payment
                                                                                              over summer months are credits to this account. Payment of 0-15099-2112
                     22099    Accrued Faculty Salary                      AccrFacSal          Salary is debited to account.                                  0-15099-2113
                     22901    Salary Encumbrance                          SalEncmbr           Used for HR Configuration ONLY
  23000-25999                 Employee Deduction
  23000-23999                 Tax - Withholding
                     23000    Federal Income Tax Withholding              FedIncTax           Employee payroll withholding for federal income taxes           0-15021
                                                                                              Employee payroll withholding and unversity match for FICA
                     23010    FICA - Medicare Tax                         FICAMedic           medicare taxes on employee salaries and wages                   0-15014

                                                                                              Employee payroll withholding and unversity match for FICA
                     23011    FICA - Social Security Tax                  FICASocSec          Social Security taxes on employee salaries and wages            0-15020

                                                                                              FICA Tax payable for FAHC common paymaster salaries.
                     23015    FICA - FAHC Common Paymaster                FICAFAHC            Credit source is report on FAHC FICA withholding.               0-15031
                                                                                                                                                              0-15022
                                                                                                                                                              0-15053
                                                                                                                                                              0-15055
                                                                                              Employee payroll withholding for State income taxes - VT,       0-15059
                     23100    State Income Tax Withholding                STIncTax            NY, OR, MD, ID, VA                                              0-15061
                     23120    NY State Inc Tax Withholding                NYIncTax                                                                            do not use
                                                                                              Employee payroll withholding for New York City Resident
                     23121    NY City Res Tax Withholding                 NYCResTax           income taxes                                                    0-15056
  24000-24999          -      Garnishments                                       -                                         -                                                -               -

                     24000    Emp Garnishments - Child Supt               GarnChild           Employee payroll deduction for Child Support payments           0-15018
                                                                                              Employee payroll deduction for other (not Child Support)
                     24010    Emp Garnishments - Other                    GarnOther           payments                                                        0-15018
  25000-25199          -      Retirement Plan- Withholding                       -                                         -                                                -               -
                                                                                                                                                        0-15016
                                                                                              Employee payroll withholding and university match payable 0-15034
                                                                                              to benefit plan carrier for employee retirement plan.     0-15035
                     25000    Retirement Withholding - 403B               Retire403B          Accrued as a percentage of salaries and wages.            0-15036
                                                                                              Employee payroll voluntary withholding and university
                                                                                              match payable to benefit plan carrier for employee        0-15044
                                                                                              retirement plan. Accrued as a percentage of salaries and  0-15045
                     25100    Retirement Withholding - 457                Retire457           wages.                                                    0-15048

                                                                                              Civil Service (Fed) employee voluntary payroll deductions
                     25170    Thrift Savings Plan -Civ Srv                ThriftSave          applied to employee's retirement savings plan                   0-15050
                                                                                              Civil Service employee voluntary payroll withholding for
                     25175    Retirement - Civil Service                  RetCivServ          supplemental civil service employee retirement                  0-15013
  25200-25249          -      Life Insurance Withholding                          -                                          -                                              -               -

                                                                                              Payable to benefit plan carrier for plan claims or premiums.
                                                                                              University accrued expenses and employee payroll
                                                                                              deductions are credited to this account. Carrier invoices and 0-15026,
                     25200    Group Life & AD&D Withholding               GrpLife             draws are debited to this account.                            3-63220
                     25210    Group Life - Fed Emp Withhldg               GrpLfFed            Liability for Fed employee group life salary witholding       0-15012
  25250-25299          -      Disability Insrnce Withholding                      -                                          -                                              -               -

                                                                                              Payable to benefit plan carrier for plan claims or premiums.
                                                                                              University accrued expenses and employee payroll
                                                                                              deductions are credited to this account. Carrier invoices and
                     25250    Group LT Disab Withholding                  LTDisab             draws are debited to this account.                            0-15025

                                                                                              Payable to benefit plan carrier for plan claims or premiums.
                                                                                              UVM accrued expenses for the benefit plan plus employee
                                                                                              deductions from payroll are credited to this account. Carrier
                     25260    Temp Disab Withhldng Assurity               TDAsurty            invoices or draws are debited to this account.                0-15040

                                                                                              Payable to benefit plan carrier for plan claims or premiums.
                                                                                              UVM accrued expenses for the benefit plan plus employee
                                                                                              deductions from payroll are credited to this account. Carrier
                     25270    Temp Disab Withhldng Concord                TDConcord           invoices or draws are debited to this account.                0-15051
  25300-25399          -      Health Insurance Withholding                       -                                           -                                              -               -

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

                                                                                              Payable to benefit plan carrier for plan claims or premiums.
                                                                                              UVM accrued expenses for the benefit plan plus employee
                                                                                              deductions from payroll are credited to this account. Carrier
                     25352    Medical Plan Payable                        MedicalPay          invoices or draws are debited to this account.
                     25399    Pre-Payment Deductions                      PPymntDed                                                                           0-15066
  25400-25499          -      Union Dues Withholding                              -                                        -                                                -               -
                                                                                              Union represented faculty payroll withholding for union
                     25410    UA Union Dues Withholding                   UADues              dues                                                            0-15015
                                                                                              Union represented Police Services employee payroll
                     25420    Teamster Union Dues Withhold                TmstrDues           withholding for union dues                                      0-15019
                                                                                              Union represented Physical Plant employee payroll
                     25430    UEW Union Dues Withholding                  UEWDues             withholding for union dues                                      0-15027


                C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                     UVM Chart of Accounts                                                                    DRAFT
                                                                                    Liabilities Account Values
                    Actuals
                                               Long Description              Short Desc                              Purpose                                        FRS                Updates
UV_Account Range    Account
                                                                                            Voluntary deduction for non UVM union - Actors Equity of
                                                                                            New York:Union Dues for Employees through Theatre Dept.
                     25490    AE of NY Union Dues                         AENYDues          University remits to union on employees' behalf.         0-15023
  25500-25799          -      Other Withholding & Deductions                    -                                          -                                         -                     -
                                                                                            Employee voluntary payroll deductions applied to
                                                                                            employee's flexible spending account for health care
                     25500    Flex Spndg Acct-Health Care                 HlthCrDed         expenses                                                 0-15043

                                                                                            Employee voluntary payroll deductions applied to
                     25510    Flex Spndg Acct-Dependent Care              DepCareDed        employee's flexible spending account for dependent care     0-15043               Inactive as of 8/30/2006
                                                                                            Employee payroll withholding for participation in United
                     25575    United Way Deductions                       UntdWay           Way contribution campaign                                   0-15017

                                                                                            Employee voluntary payroll deductions applied to
                     25580    CATCard Deductions                          CATCrdDed         employee's CATcard account or deposit to CATcard account    0-95000
                                                                                            Employee payroll withholding for payment to individuals
                     25601    Accounts Recvbl Deductions                  ARDeductn         account balance (A/R).
                                                                                            Employee voluntary donation, via payroll withholding, to
                     25605    Staff Emergency Loan Donation               StfLnDonat        the Staff Emergency Loan Fund.                              0-42095
                     25751    PA Unemployment Comp                        PAUnempCp                                                                     0-15058
                     25798    Flex Spend Acct-ConversionOnly              FSAConv           Conversion Only - Flex Spending Account                     0-15043
                                                                                            Conversion only - combo code for payroll deductions and
                     25799    Conversion Combo KA                         ConCmbKA          benefits to point to for KA configuration                   NA
  26000-26999          -      Non-Current Liabilities                           -                                          -                                          -                    -
  26000-26999          -      Non-current Other Liabilities                     -                                          -                                          -                    -
                                                                                                                                                          0-41102, 0-41302,
                                                                                            Records the federal government capital contribution to        0-41352, 0-41502,
                     26005    Loan Fed Cap Contribution Recd              FedCont           various loan programs                                         0-41602
                                                                                            Records return of the federal capital contribution to various 0-41108, 0-41308,
                     26006    Loan Fed Cap Contrib Returned               FedContPd         loan programs                                                 0-41508, 0-41608
                                                                                            Accrued liability for UVM guarentee of VSAC's Green
                     26010    Green Mtn Loan Liability                    GMTLn             Mountain Loan program                                         0-42691-2200
                                                                                            Accrued Liability for payments to Annuitants due later than
                     26020    Annuity Payable - Non Current               NCAnnuity         one year                                                      2190
                                                                                            Accrued liability for salary and fringe payments due Early
                     26030    Accrued Early Rtre-Non Current              NCErlyRet         Retirement employees in more than one year                    0-15203
                                                                                            Accrued liability for Executive deferred compensation
                     26040    Deferred Comp - Non Current                 NCDefComp         payments                                                      0-15206
                     26050    Post Retire Benft-Non Current               NCPRetBen         Accured liability for post retirement benefits
                     26102    Due To Due From Liab-Units                  DueToFrLb         Accrued liability due to general university from units
  27000-27999          -      Non-current Bonds and Notes Payable                -                                           -                                        -                    -
                     27001    Notes Payable - Non Current                 NCNotePay         Record Notes Payable due in more one year's time              2300
                                                                                            Record Bond Principal payments due in more than one
                     27010    Bonds Payable - Non Current                 NCBndsPay         year's time.                                                  2730
                     27021    Commercial Paper - Clearing                 CPClearing




                C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                          UVM Chart of Accounts                      DRAFT
                                                                       Fund Balance Account Values




                                                    Long Description        Short Desc               Purpose   FRS
UV_Account Range   Actuals Account
 30000 - 39999                       Fund Balance
                       30000         Net Assets                          NetAssets
                                                                                            UVM Chart of Accounts                                                                          DRAFT
                                                                                           Revenue Account Values
                                       OPS and PC
                                      Budgtary Acct
UV_Account Range    Actuals Account      Rollup                               Long Description                 Short Description                             Purpose                               FRS Object Code
40000 - 48999              -                -         Revenue                                                            -                                       -                                        -
40000 - 42999              -                -         Tuition and Fees                                                   -                                       -                                        -
  40110-40119              -                -         Tuition - Undergraduate (in state)                                 -                                       -                                        -
                                                                                                                                   Records undergraduate In State tuition income as posted
                        40111             E4011       Tuition Undgrd In State                                  TutUGIn             from Banner
                                                                                                                                   Records undergraduate In State fall tuition income as posted
                        40112             E4011       Tuition Undgrd Fall In State                             TutUGFAIn           from Banner
                                                                                                                                   Records undergraduate In State spring tuition income as
                        40114             E4011       Tuition Undgrd Spring In State                           TutUGSPIn           posted from Banner
                                                                                                                                   Records undergraduate In State summer tuition income as
                        40116             E4011       Tuition Undgrd Summer In State                           TutUGSUIn           posted from Banner
  40120-40129              -                -         Tuition - Undergraduate (out of state)                             -                                       -                                        -
                                                                                                                                   Records undergraduate Out State tuition income as posted
                        40121             E4012       Tuition Undgrd Out State                                 TutUGOt             from Banner
                                                                                                                                   Records undergraduate Out State fall tuition income as
                        40122             E4012       Tuition Undgrd Fall Out State                            TutUGFAOt           posted from Banner
                                                                                                                                   Records undergraduate Out State spring tuition income as
                        40124             E4012       Tuition Undgrd Spring Out Stat                           TutUGSPOt           posted from Banner
                                                                                                                                   Records undergraduate Out State summer tuition income as
                        40126             E4012       Tuition Undgrd Summer Out Stat                           TutUGSUOt           posted from Banner
  40130-40139              -                -         Tuition - 5th and 6th year (in state)                              -                                       -                                        -
                                                                                                                                   Records 5th and 6th year In State tuition income as posted
                        40131             E4013       Tuition 5&6 yr In State                                  Tut56In             from Banner
                                                                                                                                   Records 5th and 6th year In State fall tuition income as
                        40132             E4013       Tuition 5&6 yr Fall In State                             Tut56FAIn           posted from Banner
                                                                                                                                   Records 5th and 6th year In State spring tuition income as
                        40134             E4013       Tuition 5&6 yr Spring In State                           Tut56SPIn           posted from Banner
                                                                                                                                   Records 5th and 6th year In State summer tuition income as
                        40136             E4013       Tuition 5&6 yr Summer In State                           Tut56SUIn           posted from Banner
  40140-40149              -                -         Tuition - 5th and 6th year (out of state)                          -                                       -                                        -
                                                                                                                                   Records 5th and 6th year Out State tuition income as posted
                        40141             E4014       Tuition 5&6 yr Out State                                 Tut56Ot             from Banner
                                                                                                                                   Records 5th and 6th year Out State fall tuition income as
                        40142             E4014       Tuition 5&6 yr Fall Out State                            Tut56FAOt           posted from Banner
                                                                                                                                   Records 5th and 6th year Out State spring tuition income as
                        40144             E4014       Tuition 5&6 yr Sprng Out State                           Tut56SPOt           posted from Banner
                                                                                                                                   Records 5th and 6th year Out State summer tuition income
                        40146             E4014       Tuition 5&6 yr Summr Out State                           Tut56SUOt           as posted from Banner
  40210-40219              -                -         Tuition - Graduate (in state)                                      -                                       -                                        -
                                                                                                                                   Records graduate In State tuition income as posted from
                        40211             E4021       Tuition Grad In State                                    TutGRIn             Banner
                                                                                                                                   Records graduate In State fall tuition income as posted from
                        40212             E4021       Tuition Grad Fall In State                               TutGRFAIn           Banner
                                                                                                                                   Records graduate In State spring tuition income as posted
                        40214             E4021       Tuition Grad Spring In State                             TutGRSPIn           from Banner
                                                                                                                                   Records graduate In State summer tuition income as posted
                        40216             E4021       Tuition Grad Summer In State                             TutGRSUIn           from Banner
  40220-40229              -                -         Tuition - Graduate (out of state)                                  -                                       -                                        -
                                                                                                                                   Records graduate Out State tuition income as posted from
                        40221             E4022       Tuition Grad Out State                                   TutGROt             Banner
                                                                                                                                   Records graduate Out State fall tuition income as posted
                        40222             E4022       Tuition Grad Fall Out State                              TutGRFAOt           from Banner
                                                                                                                                   Records graduate Out State spring tuition income as posted
                        40224             E4022       Tuition Grad Spring Out State                            TutGRSPOt           from Banner
                                                                                                                                   Records graduate Out State summer tuition income as
                        40226             E4022       Tuition Grad Summer Out State                            TutGRSUOt           posted from Banner
  40310-40319              -                -         Tuition - Medical (in state)                                       -                                       -                                        -
                                                                                                                                   Records medical In State tuition income as posted from
                        40311             E4031       Tuition Medical In State                                 TutMDIn             Banner
                                                                                                                                   Records medical In State fall tuition income as posted from
                        40312             E4031       Tuition Medical Fall In State                            TutMDFAIn           Banner
                                                                                                                                   Records medical In State spring tuition income as posted
                        40314             E4031       Tuition Medical Sprng In State                           TutMDSPIn           from Banner
                                                                                                                                   Records medical In State summer tuition income as posted
                        40316             E4031       Tuition Medical Summr In State                           TutMDSUIn           from Banner
  40320-40329              -                -         Tuition - Medical (out of state)                                   -                                       -                                        -
                                                                                                                                   Records medical Out State tuition income as posted from
                        40321             E4032       Tuition Medical Out State                                TutMDOt             Banner
                                                                                                                                   Records medical Out State fall tuition income as posted from
                        40322             E4032       Tuition Medical Fall Out State                           TutMDFAOt           Banner
                                                                                                                                   Records medical Out State spring tuition income as posted
                        40324             E4032       Tuition Medical Sprg Out State                           TutMDSPOt           from Banner
                                                                                                                                   Records medical Out State summer tuition income as posted
                        40326             E4032       Tuition Medical Sumr Out State                           TutMDSUOt           from Banner
  40410-40419              -                -         Tuition - Non-Degree Tuition (in state)                            -                                       -                                        -
                                                                                                                                   Records non-degree In State tuition income as posted from
                        40411             E4041       Tuition Nondegr In State                                 TutNNIn             Banner
                                                                                                                                   Records non-degree In State fall tuition income as posted
                        40412             E4041       Tuition Nondegr Fall In State                            TutNNFAIn           from Banner
                                                                                                                                   Records non-degree In State spring tuition income as posted
                        40414             E4041       Tuition Nondegr Sprng In State                           TutNNSPIn           from Banner
                                                                                                                                   Records non-degree In State summer tuition income as
                        40416             E4041       Tuition Nondegr Sumr In State                            TutNNSUIn           posted from Banner


             C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                         UVM Chart of Accounts                                                                           DRAFT
                                                                                        Revenue Account Values
                                       OPS and PC
                                      Budgtary Acct
UV_Account Range    Actuals Account      Rollup                           Long Description                  Short Description                             Purpose                                FRS Object Code
  40420-40429              -                -         Tuition - Non-Degree Tuition (out of state)                   -                                         -                                         -
                                                                                                                                Records non-degree Out State tuition income as posted from
                        40421             E4042       Tuition Nondegr Out State                             TutNNOt             Banner
                                                                                                                                Records non-degree Out State fall tuition income as posted
                        40422             E4042       Tuition Nondegr Fall Out State                        TutNNFAOt           from Banner
                                                                                                                                Records non-degree Out State spring tuition income as
                        40424             E4042       Tuition Nondegr Sprg Out State                        TutNNSPOt           posted from Banner
                                                                                                                                Records non-degree Out State summer tuition income as
                        40426             E4042       Tuition Nondegr Sumr Out State                        TutNNSUOt           posted from Banner
  40430-40489              -                -         Tuition - Other                                               -                                         -                                         -
                                                                                                                                Records tuition income from in-state students for studies
                        40431             E4043       Tuition Abroad - In State                             TutAbrdIn           outside the United States
                                                                                                                                Records tuition income from out-of-state students for
                        40433             E4043       Tuition Abroad - Out State                            TutAbrdOt           studies outside the United States
                        40449             E4043       Tuition Offset                                        TutOffset           Records offsets to tuition revenue
                                                                                                                                Central Use Only - Record year end adjustment to Tuition &
                        40489             E4043       Scholarship Allowance                                 SchlrAllw           Fees per Scholarship Allowance calculation
  48990-48994              -                -         Tuition Transfer                                              -                                         -                                         -
                                                                                                                                Records the transfer of tuition income between
                        48990             E4043       IC - Tuition Allocation                               TutIDPTrf           departments/divisions
  40500-40569
  40590-40599              -                -         Student Fees                                                  -                                         -                                         -

                        40501             E4051       Fees - Undergrad Comprehensive                        FeeUndgrd           Comprehensive fee paid by full-time undergrad students
                        40505             E4051       Fees - Non-Degree Comp                                FeeNDCmp            Comprehensive fee paid by Non-Degree Students
                        40512             E4051       Fees - Grad Comprehensive                             FeeGradNG           Comprehensive fee paid by Grad Students
                        40513             E4051       Fees - Medical Student Comp                           FeeMedStd           Comprehensive fee paid by Medical Students
                        40514             E4051       Fees - Part-time Comprehensive                        FeePT               Comprehensive fee paid by part-time students
                        40515             E4051       Fees - Summer Comprehensive                           FeeSummer           Comprehensive fee paid by summer students
                                                                                                                                Distribution of comprehensive fee revenue to various units
                        40520             E4051       Fees - Distributed Stdnt Fees                         FeeDist             funded by this fee
                        40521             E4051       Fees - Application                                    FeeAppl             Records the fees paid by applicants for admission
                        40522             E4051       Fees - Acceptance                                     FeeAccept           Fees paid by admitted students to hold place in class
                                                                                                                                Records fees for participation in student orientation
                        40523             E4051       Fees - Orientation                                    FeeOrient           programs
                        40524             E4051       Fees - IRA                                            FeeIRA              Inter-residency Association fee
                                                                                                                                Records fees paid by students to participate in events or
                        40525             E4051       Fees - Student Activity                               FeeStdAct           activities
                                                                                                                                Records fees paid by students studying outside the United
                        40526             E4051       Fees - Study Abroad                                   FeeStdFor           States
                                                                                                                                Records fees paid by students for UVM courses involving
                        40527             E4051       Fees - Travel Studies                                 FeeTrvStud          travel

                                                                                                                                Records fees paid by students for laboratory equipment and
                        40528             E4051       Fees - Lab/Materials                                  FeeLab              supplies or other materials used in for credit courses
                        40529             E4051       Fees - Computer                                       FeeComptr           Records fees paid by students for online resources
                        40530             E4051       Fees - BioSafety                                      FeeBioSafe          Records fees paid by students for biosafety clothing

                        40531             E4051       Fees - Publications                                   FeePub              Records fees paid by students for manuals and publications
                        40532             E4051       Fees - Microscope                                     FeeMicrosc          Records fees paid by students for use of microscopes
                        40533             E4051       Fees - Health                                         FeeHealth           Records fees paid by students for health care
                                                                                                                                Records fees paid by students to have their employer pay
                                                                                                                                tuition bill. Student pays 20% down and defers the
                        40534             E4051       Fees - Employer Deferment                             FeeEmprDef          remainder.
                        40535             E4051       Fees - Contract Svc Fee                               FeeCtrSvc
                        40536             E4051       Fees - Contract Svc Flat Fee                          FeeCtrSvcF
                                                                                                                                Records fees paid by students to enroll in the student loan
                        40537             E4051       Fees - Payment Plan Applctn                           FeePymPlnA          payment plan
                        40541             E4051       Fees - Advanced Degree                                FeeAdvDeg           Fees paid by grad students not taking classes
                        40542             E4051       Fees - Grad Application                               FeeGrdAppl          Fees paid by applicants for Graduate admission

                        40543             E4051       Fees - Credit by Exam                                 FeeCrExam           Records fees paid by students to take exam for course credit
                        40591             E4051       Fees - Late Payment                                   FeeLatePym          Records fees paid by students for late AR payments
 40570-40589               -                -         Room & Board Fees                                             -                                         -                                         -
  40570-40579              -                -         Room Fees                                                     -                                         -                                         -
                        40571             E4057       Fees - Room Fee                                       FeeRoom             Records fees paid by students for room
                        40575             E4057       Fees - Apartment Fee                                  FeeAptmnt           Records fees paid by students for apartment
  40570-40589              -                -         Board Fees                                                    -                                         -                                         -
                        40581             E4058       Fees - Board Fee                                      FeeBoard            Records fees paid by student for meals
 41000-41499               -                -         Educational Programs & Events                                 -                                         -                                         -
  41000-41049              -                -         Educational Program Fees                                      -                                         -                                         -
                                                                                                                                Fees paid by attendees at university sponsored conferences,
                                                                                                                                seminars and workshops. Generally one-time or periodic
                        41011             E4101       Fees - Conference                                     FeeConfrce          programs
                                                                                                                                Fees paid by participants in on-going educational programs
                                                                                                                                other than undergraduate or graduate degree programs
                                                                                                                                (continuing education non-credit, executive education,
                        41012             E4101       Fees - Educational Programs                           FeeEdPrgm           summer camps education etc)

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

                                                                                                                                Records the fees charged for the sale of mauals, publications
                        41014             E4101       Fees - Manual & Publctn Sales                         FeeManual           and subscriptions for educational non-credit programs
                        41015             E4101       Fees - Other Ed Programs                              FeeOthEdPr          Records other fees paid by participants.


             C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                        UVM Chart of Accounts                                                                              DRAFT
                                                                                       Revenue Account Values
                                       OPS and PC
                                      Budgtary Acct
UV_Account Range    Actuals Account      Rollup                            Long Description                Short Description                               Purpose                                 FRS Object Code

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

                                                                                                                               Fees paid by individuals for participating in a university event
                        41051             E4101       Fees - Single Event                                  FeeEvent            (sporting events, theater productions etc)
                        41052             E4101       Fees - Season Tickets                                FeeSeason           Fees paid for season tickets etc

                                                                                                                               Fees paid by individuals for participating in a university event
                        41061             E4101       Fees - Regular Admissions                            FeeRegAdm           (sporting events, theater productions etc)
                                                                                                                               Fees paid by a group for participating in a university event
                        41062             E4101       Fees - Group Admissions                              FeeGrpAdm           (sporting eveents, theater productions etc)
 41500-41599               -                -         State Appropriations                                             -                                       -                                          -
  41500-41519              -                -         State Appropriations                                             -                                       -                                          -
                        41510             E4151       Vermont General Appropriation                        GenApprVT           Vermont state appropriation to the general fund
                        41512             E4151       Vermont Capital Appropriation                        CapApprVT           Vermont state appropriation for capital projects
                                                                                                                               Vermont state appropriation - variable funding for a variety
                        41514             E4151       Vermont Variable Appropriation                       VarApprVT           of items.

                        41521             E4154       Maine Medical Compact                                AppropME            Records fees paid by Maine Access for COM student slots.
 42000-42099               -                -         Sponsored Projects                                               -                                       -                                          -
  42000-42019              -                -         Sponsored Projects                                               -                                       -                                          -

                        42001             E4201       Sponsored Projects Direct Rev                        SpPrDirRev          Records sponsored project revenue from external sources
                                                                                                                               Records sponsored project revenue generated from the F&A
                        42002             E4202       Sponsored Project F&A Revenue                        SpPrFARev           rate
 42100-42199               -                -         Non-Sponsored Contract Revenue                                   -                                       -                                          -
  42100-42119              -                -         Non-Sponsored Contract Revenue                                   -                                       -                                          -

                        42101             E4211       Non-Sponsored Contract Revenue                       NSpnCtrRev          Revenue from sponsorship agreements with external parties
 44000-44099               -                -         Loan Income                                                      -                                       -                                          -
  44000-44029              -                -         Loan Income                                                      -                                       -                                          -
                        44011             E4401       Loan Interest Income                                 LnIntInc            Interest earned on student, faculty & staff loans                                   4440
                        44013             E4401       Student Loan Penalty Charge                          LnPenlty            Penalty fees paid on NDSL student loans
                        44015             E4401       Student Loan Late Fee                                LnLateFee           Late fees paid on Perkins Loans
                        44017             E4401       Student Loan Collection Fees                         LnCollFee           Student Loan collection fees paid by borrower
                        44019             E4401       Loan Cancel Reimbursement                            LnCancReim          Reimbursement of student loan cancellations                                         4690
 44100-44199               -                -         Income on Investments                                            -                                       -                                          -
  44100-44149              -                -         Income on Investments                                            -                                       -                                          -
                        44111             E4411       Short-term Investments                               STermInv            Short Term Operating investment income
                        44113             E4411       Intermediate Term Investments                        IntermdInv          Intermediate Term Operating investment income
                        44115             E4411       Long-term Investments                                LTermInv            Long-term Investment income
                        44116             E4411       Trust Income                                         TrustInc            Income from Trusts for which UVM is beneficiary                                     4410
                        44117             E4411       Interest Income - Investments                        IntIncInv           Interest earned on investments                                                      4420
                        44118             E4411       Interest Income - Bank                               IntIncBk            Interest earned on bank accounts                                                    4421
                        44119             E4411       Interest Income - Repo                               IntIncRp            Interest earned on repo
                        44120             E4411       Dividend Income                                      DivInc              Dividends earned on investments                                                     4430
                        44122             E4411       Realized Gain/(Loss) Invest                          GainLoss            Realized gains and losses on investments (net)                                      4500
                        44124             E4411       Limited Partnership Income                           PartnrInc           Income from limited partnership investments                                         4471
                        44126             E4411       Real Estate Invest Income                            REITInc             Income from real estate investment trusts                                           4472
                        44128             E4411       Venture Capital Fund Income                          VntCapInc           Income from venture capital fund investments                                        4474
                        44130             E4411       Hedge Fund                                           HdgeInc             Income from hedge fund investments
                        44132             E4411       Private Equity Fund Income                           PvtEqtyInc          Income from private equity investments
                                                                                                                               Change in unrealized investment appreciation from prior
                        44134             E4411       Unrealized Gain/(Loss)                               UnrApprChg          period
                                                                                                                               Charge to record interest incurred by UVM departments on
                        48031             E4800       IC Interest Income                                   IntIntInc           loans issued by the internal bank
 44200-44299               -                -         Income on Endowments                                             -                                       -                                          -
  44200-44219              -                -         Income on Endowments                                             -                                       -                                          -
                                                                                                                               Restricted Endowment income distribution based on
                                                                                                                               Endowment Spending Policy - use source and fund to further
                        44201             E4421       Endowment Income Distributed                         IncDist             identify - this is transfer                                               4920
                                                                                                                               Distribution of endowment income to general fund for
                                                                                                                               support of development office and management of the
                        44205             E4421       Endowment Mgmt Fee Distributed                       EndowFee            endowment                                                  4491/ 1-13500-0100
                                                                                                                               Distribution of unrestricted endowment income to general
                        44210             E4421       Unrestricted Endowment Income                        UREndInc            fund                                                       4490/1-13400-0100
 44300-44399               -                -         Development & Fundraising                                        -                                       -                                          -
  44300-44319              -                -         Contributions & Pledge Revenue                                   -                                       -                                          -

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

                                                                                                                               Fees to attend dinners and other events for donor, alum,
                                                                                                                               and athletic fan relations (If a portion of fee is considered a       Inactivated
                        44303             E4431       Event Fees                                           Events              gift, use 44309 gifts instead of this account)                         8/27/2007



             C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                        UVM Chart of Accounts                                                                             DRAFT
                                                                                       Revenue Account Values
                                       OPS and PC
                                      Budgtary Acct
UV_Account Range    Actuals Account      Rollup                            Long Description                Short Description                               Purpose                                FRS Object Code
                                                                                                                               Records contributions received by the university from
                                                                                                                               donors. Use the appropriate funding source to identify donor
                                                                                                                               intentions as unrestricted, restricted expendable or
                        44309             E4431       Gifts                                                Gifts               restricted non-expendable.                                                     4110

                                                                                                                               Records contributions received by the university from
                                                                                                                               component units (ex. UMEA). Use the appropriate funding
                                                                                                                               source to identify donor intentions as unrestricted,
                        44310             E4431       Gifts-Component Units                                GiftCmpnt           restricted expendable or restricted non-expendable.
                        44311             E4431       Accrued Pledge Revenue                               PldgInc             Accrual of pledged gift income
 45000-45499               -                -         Product Sales and Auxiliary Income                             -                                       -                                           -
  45000-45099              -                -         Sales on Account                                               -                                       -                                           -
                                                                                                                               Revenue earned for sales of goods and services to external
                        45001             E4501       Product/Serv Sales on Acct                           SalesAR             customers billed through accounts receivable.
                        45002             E4501       Product/Serv Sales on Acct 2                         Sales2Acct          see above
                        45003             E4501       Product/Serv Sales on Acct 3                         Sales3Acct          see above
                        45004             E4501       Product/Serv Sales on Acct 4                         Sales4Acct          see above
                        45005             E4501       Product/Serv Sales on Acct 5                         Sales5Acct          see above
                        45006             E4501       Product/Serv Sales on Acct 6                         Sales6Acct          see above
                        45007             E4501       Product/Serv Sales on Acct 7                         Sales7Acct          see above
                        45008             E4501       Product/Serv Sales on Acct 8                         Sales8Acct          see above
                        45009             E4501       Product/Serv Sales on Acct 9                         Sales9Acct          see above
                        45010             E4501       Product/Serv Sales on Acct 10                        Sales10Act          see above
                        45011             E4501       Product/Serv Sales on Acct 11                        Sales11Act          see above
                        45012             E4501       Product/Serv Sales on Acct 12                        Sales12Act          see above
                        45013             E4501       Product/Serv Sales on Acct 13                        Sales13Act          see above
                        45014             E4501       Product/Serv Sales on Acct 14                        Sales14Act          see above
                        45015             E4501       Product/Serv Sales on Acct 15                        Sales15Act          see above
                        45016             E4501       Product/Serv Sales on Acct 16                        Sales16Act          see above
                        45017             E4501       Product/Serv Sales on Acct 17                        Sales17Act          see above
                        45018             E4501       Product/Serv Sales on Acct 18                        Sales18Act          see above
                        45019             E4501       Product/Serv Sales on Acct 19                        Sales19Act          see above
                        45020             E4501       Product/Serv Sales on Acct 20                        Sales20Act          see above
  45100-45149              -                -         Product Sales on Cash                                          -                                       -                                           -
                                                                                                                               Revenue earned for sales of goods and services to external
                        45101             E4501       Product/Serv Sales - Cash 1                          Sales1Cash          customers for cash or personal credit card.                                    0510
                        45102             E4501       Product/Serv Sales - Cash 2                          Sales2Cash          see above
                        45103             E4501       Product/Serv Sales - Cash 3                          Sales3Cash          see above
                        45104             E4501       Product/Serv Sales - Cash 4                          Sales4Cash          see above
                        45105             E4501       Product/Serv Sales - Cash 5                          Sales5Cash          see above
                        45106             E4501       Product/Serv Sales - Cash 6                          Sales6Cash          see above
                        45107             E4501       Product/Serv Sales - Cash 7                          Sales7Cash          see above
                        45108             E4501       Product/Serv Sales - Cash 8                          Sales8Cash          see above
                        45109             E4501       Product/Serv Sales - Cash 9                          Sales9Cash          see above
                        45110             E4501       Product/Serv Sales - Cash 10                         Sales10Csh          see above
                        45111             E4501       Product/Serv Sales - Cash 11                         Sales11Csh          see above
                        45112             E4501       Product/Serv Sales - Cash 12                         Sales12Csh          see above
                        45113             E4501       Product/Serv Sales - Cash 13                         Sales13Csh          see above
                        45114             E4501       Product/Serv Sales - Cash 14                         Sales14Csh          see above
                        45115             E4501       Product/Serv Sales - Cash 15                         Sales15Csh          see above
                        45116             E4501       Product/Serv Sales - Cash 16                         Sales16Csh          see above
                        45117             E4501       Product/Serv Sales - Cash 17                         Sales17Csh          see above
                        45118             E4501       Product/Serv Sales - Cash 18                         Sales18Csh          see above
                        45119             E4501       Product/Serv Sales - Cash 19                         Sales19Csh          see above
                        45120             E4501       Product/Serv Sales - Cash 20                         Sales20Csh          see above
  45150-45199              -                -         Product Sales UBIT                                             -                                       -                                           -
                                                                                                                               Revenue earned for sales of goods and services, that are
                                                                                                                               subject to UBIT (Unrelated Business Income Tax), to external
                        45151             E4501       Product/Serv Sales - UBIT 1                          Sale1UBIT           customers.
                        45152             E4501       Product/Serv Sales - UBIT 2                          Sale2UBIT           see above
                        45153             E4501       Product/Serv Sales - UBIT 3                          Sale3UBIT           see above
                        45154             E4501       Product/Serv Sales - UBIT 4                          Sale4UBIT           see above
                        45155             E4501       Product/Serv Sales - UBIT 5                          Sale5UBIT           see above
                        45156             E4501       Product/Serv Sales - UBIT 6                          Sale6UBIT           see above
                        45157             E4501       Product/Serv Sales - UBIT 7                          Sale7UBIT           see above
                        45158             E4501       Product/Serv Sales - UBIT 8                          Sale8UBIT           see above
                        45159             E4501       Product/Serv Sales - UBIT 9                          Sale9UBIT           see above
                        45160             E4501       Product/Serv Sales - UBIT 10                         Sale10UBIT          see above
                        45161             E4501       Product/Serv Sales - UBIT 11                         Sale11UBIT          see above
                        45162             E4501       Product/Serv Sales - UBIT 12                         Sale12UBIT          see above
                        45163             E4501       Product/Serv Sales - UBIT 13                         Sale13UBIT          see above
                        45164             E4501       Product/Serv Sales - UBIT 14                         Sale14UBIT          see above
                        45165             E4501       Product/Serv Sales - UBIT 15                         Sale15UBIT          see above
                        45166             E4501       Product/Serv Sales - UBIT 16                         Sale16UBIT          see above
                        45167             E4501       Product/Serv Sales - UBIT 17                         Sale17UBIT          see above
                        45168             E4501       Product/Serv Sales - UBIT 18                         Sale18UBIT          see above
                        45169             E4501       Product/Serv Sales - UBIT 19                         Sale19UBIT          see above
                        45170             E4501       Product/Serv Sales - UBIT 20                         Sale20UBIT          see above
  45200-45299              -                -         Product Sales Internal Charges                                 -                                       -                                           -
                                                                                                                               Records revenue for interdepartmental entries. This
                                                                                                                               revenue is separated for year-end financial reporting of
                        45201             E4800       IC- Product 1 Internal Sales                         ICProd1             income. (Budgeted using E4800)
                        45202             E4800       IC- Product 2 Internal Sales                         ICProd2             see above
                        45203             E4800       IC- Product 3 Internal Sales                         ICProd3             see above
                        45204             E4800       IC- Product 4 Internal Sales                         ICProd4             see above

             C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                        UVM Chart of Accounts                                                                             DRAFT
                                                                                       Revenue Account Values
                                       OPS and PC
                                      Budgtary Acct
UV_Account Range    Actuals Account      Rollup                            Long Description                Short Description                               Purpose                                 FRS Object Code
                        45205            E4800        IC- Product 5 Internal Sales                         ICProd5             see above
                        45206            E4800        IC- Product 6 Internal Sales                         ICProd6             see above
                        45207            E4800        IC- Product 7 Internal Sales                         ICProd7             see above
                        45208            E4800        IC- Product 8 Internal Sales                         ICProd8             see above
                        45209            E4800        IC- Product 9 Internal Sales                         ICProd9             see above
                        45210            E4800        IC- Product 10 Internal Sales                        ICProd10            see above
                        45211            E4800        IC- Product 11 Internal Sales                        ICProd11            see above
                        45212            E4800        IC- Product 12 Internal Sales                        ICProd12            see above
                        45213            E4800        IC- Product 13 Internal Sales                        ICProd13            see above
                        45214            E4800        IC- Product 14 Internal Sales                        ICProd14            see above
                        45215            E4800        IC- Product 15 Internal Sales                        ICProd15            see above
                        45216            E4800        IC- Product 16 Internal Sales                        ICProd16            see above
                        45217            E4800        IC- Product 17 Internal Sales                        ICProd17            see above
                        45218            E4800        IC- Product 18 Internal Sales                        ICProd18            see above
                        45219            E4800        IC- Product 19 Internal Sales                        ICProd19            see above
                        45220            E4800        IC- Product 20 Internal Sales                        ICProd20            see above
  45400-45449              -                -         Agric Sales/Svcs                                                -                                       -                                            -
                                                                                                                               Revenue earned for sales of goods and services to external
                        45401             E4501       Sales - Cull Cows                                    SLCullCows          customers.
                        45402             E4501       Sales - Calf                                         SLCalf              see above
                        45403             E4501       Sales - Breeding Stock                               SLBrdgStck          see above
                        45404             E4501       Sales - Horse                                        SLHorse             see above
                        45405             E4501       Sales - Insem                                        SLInsem             see above
                        45406             E4501       Sales - Milk                                         SLMilk              see above
                        45407             E4501       Sales - Apples                                       SLApple             see above
                        45408             E4501       Sales - Compost                                      SLCmpst             see above
                        45409             E4501       Sales - Wood                                         SLWood              see above
                        45421             E4501       Fees - Boarding                                      FeeBrdng            see above
                        45422             E4501       Fees - Breeding                                      FeeBreed            see above
  46000-46019              -                -         Auxiliary Other Income                                          -                                       -                                            -
                                                                                                                               External customer payments & Employee voluntary payroll
                                                                                                                               deductions applied to payment for University Day Care
                        46001             E4531       University Day Care Revenue                          UVMDayCare          Services                                                          3-14133
                                                                                                                               External sales & Employee voluntary payroll withholding for
                        46002             E4531       Lane Series Revenue                                  LaneSeries          Lane Series subscription.                                         3-50305
                                                                                                                               Employee voluntary payroll withholding, before tax, for
                        46003             E4531       Parking PreTax Deductions                            PrkPrTxDed          Reserved Parking, Zone 1, Zone 2, and Zone P.                     3-50420-0510
                        46004             E4531       Auxiliary - Discounts                                IncAuxDisc
                                                                                                                               All other miscellaneous auxiliary income not related to sales
                        46005             E4531       Auxiliary - Other                                    IncAuxOthr          of goods and services
                        46019             E4531       CATCard Clearing                                     CATCardClr
 46100-46999               -                -         Other Revenue Sources                                           -                                       -                                            -
  46100-46119              -                -         Royalty Income                                                  -                                       -                                            -
                                                                                                                               Revenue received by the university for intellectual property
                        46101             E4601       Royalty Income                                       IncRoyalty          licensed to external parties.
  46120-46139              -                -         Licensing Income                                                -                                       -                                            -
                                                                                                                               Revenue received by the university for the licensing of UVM
                        46122             E4602       Licensing Income                                     IncLicense          products.
  46140-46159              -                -         Rental Income                                                   -                                       -                                            -
                                                                                                                               Revenue from rental of university property to external
                        46141             E4610       Property Rental Income                               IncPropRnt          parties

                        46143             E4610       Space Rental Income                                  IncSpacRnt          Revenue from rental of university space to external parties
  46200-46299
  46440-46449              -                -         Other Fees                                                      -                                       -                                            -
                                                                                                                               Revenue from faculty and staff fines or penalties (i.e. library
                        46202             E4603       Fees-Fines&Penlty Fac/Staff                          FeeFacStaf          fines, parking tickets etc)
                                                                                                                               Revenue from student fines or penalties (i.e. library fines,
                        46204             E4603       Fees-Fines&Penlty Student                            FeeStudent          parking tickets etc)
                        46205             E4603       Fees-Service Charge                                  FeeSvcChrg          Revenue from service charges
                                                                                                                               Revenue from external affiliates fines or penalties (i.e.
                        46206             E4603       Fees-Fines&Penlty External                           FeeFnPnExt          library fines, parking tickets etc)
                        46221             E4603       Fees - Academic Transcripts                          FeeAcdTrns          Records fees paid for academic transcripts
                                                                                                                               Revenue from National Student Clearinghouse for a
                                                                                                                               percentage of what is charged to verify UVM students
                        46222             E4603       Fees - Verification Revenue                          FeeVerfctn          academic records and current enrollment.
  46300-46349              -                -         Sponsorship                                                     -                                       -                                            -

                        46301             E4603       Sponsorship Income                                   IncSponsor          Revenue from sponsorship agreements with external parties
                        46303             E4603       Advertising Income                                   IncAdvert           Revenue from sales of advertising
  46350-46399              -                -         Tournament & Game Guarentees                                    -                                       -                                            -
                                                                                                                               Revenue for participation in NCAA athletic tournaments and
                        46351             E4110       NCAA & Tournament Income                             IncTournmt          distributions from NCAA
                        46353             E4110       Game Guarentee Income                                IncGuarnte          Revenue from opponent team for playing them
  46400-46439
  46450-46499              -                -         Other                                                           -                                       -                                            -
                        46401             E4603       Conversion Offset                                    CNVOffset           Converion offset - FRS
                                                                                                                               Revenue from the Federal Medicare Prescription Drug
                                                                                                                               program for employers who provide insurance coverage
                        46411             E4603       Medicare Prescp Drug Prg Inc                         MedRxInc            equivalent or better than Medicare part D.

                        46421             E4603       Interest Income on A/R                               IntIncAR            Revenue from interest charged on past due A/R balances
                                                                                                                               Revenue from products related to sponsored research
                        46422             E4603       Program Income                                       ProgInc             activities.


             C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                        UVM Chart of Accounts                                                                          DRAFT
                                                                                       Revenue Account Values
                                       OPS and PC
                                      Budgtary Acct
UV_Account Range    Actuals Account      Rollup                           Long Description                 Short Description                             Purpose                               FRS Object Code

                                                                                                                               Revenue from miscellaneous items such as one time class
                        46423             E4603       Miscellaneous Income                                 MiscInc             action suits, one-time rebates, or state abandoned property.
                        46424             E4603       Insurance Recoveries                                 InsurRecv
                        46435             E4603       Deferred Income Prorate                              DefrIncPro
                        46441             E4603       Fees - Bad Check                                     FeeBadChk           Fee charged on checks that bounce
                        46442             E4603       Fees - Credit Card Convnc                            FeeCrdtCrd
                        46480             E4603       Agency Revenue                                       AgencyRev           Record revenue for agency accounts
                        46491             E4649       Prior Yr Carry Forward                               PrYrCyForw                                                                                      0951
                                                                                                                               Auxiliary revenue budget to offset expense budget for prior
                        46499             E4640       Prior Yr Encumbrance Offset                          PrYrEnc             year encumbrances
 48000-48999               -                -         Internal Income                                                -                                       -                                        -
  48000-48699
  48997-48998              -                -         Internal Charges Revenue                                       -                                       -                                        -
                        48001             E4800       IC - NET Directory Rev                               ICNetDir
                        48002             E4800       IC - Phone Lines/Equip Rev                           ICPhnEqp
                        48003             E4800       IC - Long Distance Rev                               ICLngDist
                        48004             E4800       IC - Voice T&M Rev                                   ICVoice
                        48005             E4800       IC - Phone Mail Rev                                  ICPhnMail
                        48006             E4800       IC - Non-PBX Local Lines Rev                         ICLocalLn
                        48007             E4800       IC - Non-PBX Long Distance Rev                       ICLongDst
                        48008             E4800       IC - Phone Equip Pur Rev                             ICPhnPur
                        48009             E4800       IC - Network T&M Rev                                 ICNetTM
                        48010             E4800       IC - CC & Conference Calls Rev                       ICCCCnfC
                        48011             E4800       IC - NET Yellow Pages Rev                            ICNetYlw
                        48012             E4800       IC - Wireless Data Svc Rev                           ICWrls
                        48013             E4800       IC - Phone Work Order Rev                            ICPnWO
                        48014             E4800       IC - Hardware Rev                                    ICHrdw
                        48015             E4800       IC - Software Rev                                    ICSftw
                        48016             E4800       IC - Micro Comp Srvcs/Accr Rev                       ICMicroSv
                        48017             E4800       IC - Photo Services Rev                              ICPhoto
                        48018             E4800       IC - Advertisting Rev                                ICAdv
                        48019             E4800       IC - Microfilming Services Rev                       ICMicroflm
                        48020             E4800       IC - Copying Rev                                     ICCpyng
                        48021             E4800       IC - Convenience Copying Rev                         ICCnvCpy
                        48022             E4800       IC - Copy Center Charges                             ICCpyCtr
                        48023             E4800       IC - Printing&Pub Svcs Rev                           ICPrntPb
                        48024             E4800       IC - Publications Rev                                ICPubctn
                        48025             E4800       IC - Mail Processing Rev                             ICMailPrc
                        48026             E4800       IC - Audio/Visual Svcs Rev                           ICAVSv
                        48027             E4800       IC - Heat Plant Rev                                  ICHeat
                        48028             E4800       IC - Rental UVM Facilites Rev                        ICRntFac
                        48029             E4800       IC - CATcard Fees Rev                                ICCATCrd
                        48030             E4800       IC - Office Equip Repr Rev                           ICOfEqRpr
                        48032             E4800       IC - A&E Services Rev                                ICAESvc
                        48033             E4800       IC - University Postage Rev                          ICUnivPst
                        48034             E4800       IC - Equipment Rental Rev                            ICEqpRnt
                        48035             E4800       IC - Conf & Events Svcs Rev                          ICCAES
                        48036             E4800       IC - Chemicals Rev                                   ICChem
                        48037             E4800       IC - Library Services Rev                            ICLibry
                        48038             E4800       IC - Health WellBng Svcs Rev                         ICHWBSv
                        48039             E4800       IC - Ticket Revenue                                  ICTckt
                        48040             E4800       IC - Fax Svc Revenue                                 ICFaxSvRev
                        48041             E4800       IC - Late Fees Revenue                               ICLateFeeR
                        48042             E4800       IC - Commission Rev                                  ICComsnRev
                        48043             E4800       IC - CATcard Door Access Rev                         ICCATDrAcR
                        48044             E4800       IC - Certificates                                    ICCert
                        48101             E4800       IC - Work Order                                      ICWorkOrd
                        48997             E4800       IC - Reclassify Sales                                ICRcls                                                                                          0699
                        48998             E4800       IC - Unit Support                                    ICUntSupt
  48700-48799              -                -         Internal Support                                               -                                       -                                        -
                        48701             E4870       IC - Subsidy 1                                       ICSbsdy1
                        48702             E4870       IC - Subsidy 2                                       ICSbsdy2
                        48703             E4870       IC - Subsidy 3                                       ICSbsdy3
                        48704             E4870       IC - Subsidy 4                                       ICSbsdy4
                        48705             E4870       IC - Subsidy 5                                       ICSbsdy5
                        48706             E4870       IC - Subsidy 6                                       ICSbsdy6
                        48707             E4870       IC - Subsidy 7                                       ICSbsdy7
                        48708             E4870       IC - Subsidy 8                                       ICSbsdy8
                        48709             E4870       IC - Subsidy 9                                       ICSbsdy9
                        48710             E4870       IC - Subsidy 10                                      ICSbsdy10
  48999-48999              -                -         IC - Indirect                                                  -                                       -                                        -
                        48999             E4899       IC - Indirect                                        ICIndirect
  49900-49949              -                -         Internal Funding                                               -                                       -                                        -
                        49900             E4800       Intrnl Funding-Transfer From                         IFXferFrom
  49950-49999              -                -         Revenue Suspense                                               -                                       -                                        -
                        49951             E4800       Revenue Suspense                                     RevSusps




             C:\Docstoc\Working\pdf\a8de9c67-2c0f-4cb2-9cc9-7581cd39df76.xls
                                                                                                             UVM Chart of Accounts                                                                                           DRAFT
                                                                                                             Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                                    Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                      Long Description              Short Description                             Description                              FRS Object Code      Rate FY '11 Rate FY '10
 50000-57999          -           -             -             -        Salaries, Wages                                             -                                       -                                          -                 -            -
  50000 - 51999       -           -             -             -        Faculty Salaries                                            -                                       -                                          -                 -            -
                                                                                                                                            Professor, Associate Professor, Assistant Professor, Instructor,
  50000-50299                                                          Instructional Faculty
                      -           -             -             -                                                                             Adjunct Appointments, Clinical Appointments, Visiting
  50600-50629                                                          Univ Medical Group Instructional Faculty
                                                                                                                                   -        Appointments, Lecturers                                                   -                 -            -
                   50100       E5010         F5000         F9998       Tenure-Track, Tenured                            TTrkTenure          Tenure-Track, Tenured Instructional Faculty                                     1110         40.5%       40.0%
                   50200       E5020         F5000         F9998       Non-Tenure-Track                                 NTTrk               Non-Tenure Track Instructional Faculty                                          1120         40.5%       40.0%
                   50210       E5021         F5000         F9998       Clin NT Track COM Fac                            CNTTFaclt           College of Medicine Only, Clinical Track Faculty                                1120         40.5%       40.0%
                   50600       E5060         F5000         F9998       Med Group Tenure-Track                           MGTTrk              Medical Group Tenure-Track, Tenured Instructional Faculty                        N/A         40.5%         N/A
                   50610       E5061         F5000         F9998       Med Group Non-Tenure Track                       MGNTTrk             Medical Group Non-Tenure Track Instructional Faculty                             N/A         40.5%         N/A
                   50620       E5062         F5000         F9998       Med Group Clin NT Track Fac                      MGCNTTFac           Medical Group Clinical Track Faculty                                             N/A         40.5%         N/A
  50300-50399                                                          Research Faculty                                                     Research Associate, Research Assistant Professor, Research
                      -           -             -             -
  50630-50639                                                          Univ Medical Group Research Faculty                         -        Associate Professor, and Research Professor                               -                 -            -
                   50300       E5030         F5000         F9998       Research Faculty                                 RschFaclt           Research Faculty                                                                1130         40.5%       40.0%
                   50630       E5063         F5000         F9998       Med Group Research Faculty                       MGRschFac           Medical Group Research Faculty                                                   N/A         40.5%         N/A
                                                                                                                                            Extension Instructors, Extension Assistant Professors,
  50400-50499         -           -             -             -        Extension Faculty
                                                                                                                                   -        Extension Associate Professors, Extension Professors                      -                 -            -
                   50400       E5040         F5000         F9998       Extension Faculty                                ExtFaclt            Extension Faculty                                                               1140         40.5%       40.0%
                   50402       E5042         F5000         F9998       Extension Faculty Civil Serv                     ExtFacCvS           Extension Faculty                                                               1140         33.0%       32.8%
                   50409       E5040         F5000         F9998       Ext Fclty - Conversion Only                      CnvExtFclt          Conversion Only - Extension Faculty
                                                                                                                                            Library Instructors, Library Assistant Professor, Library
  50500-50599         -           -             -             -        Library Faculty
                                                                                                                                   -        Associate Professor, Library Professor                                    -                 -            -
                   50500       E5050         F5000         F9998       Library Faculty                                  LibFaclt            Library Faculty                                                                 1150         40.5%       40.0%
                                                                                                                                            Department chairpersons, academic director (base pay or
  50700-50799         -           -             -             -        Academic Administration                                              stipends), other academic administrative assignments (non-
                                                                                                                                   -        staff)                                                                    -                 -            -
                   50700       E5070         F5000         F9998       Chairperson                                      Chair               Academic department chairperson                                                 1170         40.5%       40.0%
                   50710       E5071         F5000         F9998       Other Academic Admin Work                        AcadAdmWk           Academic director, program director                                             1170         40.5%       40.0%
                   50712       E5072         F5000         F9998       Other Academic Admin Cvl Svc                     AcadAdmCvS          Academic director, program director civil service work                          1170         33.0%       32.8%
                   50719       E5071         F5000         F9998       Othr Acad - Conversion Only                      CnvOthAcdm          Conversion Only - Other Academic work
  50800-50899        -           -             -             -         Continuing Education Faculty                                -        Continuing Education Faculty Responsibilities                             -                 -            -
                   50800       E5080         F5000         F9998       Continuing Education Faculty                     CEFaclt             Continuing Education Lecturer Faculty                                            N/A         40.5%       40.0%

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

                   50820       E5080         F5000         F9998       CE Summer Ses Faculty Salary                     CESumFac            Continuing Education Summer Session - All Faculty Payments                       N/A         40.5%       40.0%
                                                                                                                                            Continuing Education Non-Credit Instruction. Benefit rate
                   50830       E5080         F5000         F9998       CE Non-Credit Instruction                        CENonCrIns          changed to part time per FP#13809 (Effective FY11)                               N/A          8.6%       40.0%
                   50840       E5080         F5000         F9998       CE General Faculty Work                          CEGenFac            Continuing Education General Faculty Work                                        N/A         40.5%       40.0%

                   50850       E5080         F5000         F9998       Cont Education Faculty Temp                      CEFaclt             Continuing Education Lecturer Faculty - temporary employee                       N/A            8.6%         8.7%
                                                                                                                                            Continuing Education Evening Division - Faculty temporary
                   50860       E5080         F5000         F9998       CE Evening Div Faculty Temp                      CEEvngFac           employee                                                                         N/A            8.6%         8.7%
                                                                                                                                            Continuing Education Summer Session - Faculty temporary
                   50870       E5080         F5000         F9998       CE Summer Ses Faculty Temp                       CESumFac            employee payments                                                                N/A            8.6%         8.7%
                                                                                                                                            Continuing Education Non-Credit Instruction - temporary
                   50880       E5080         F5000         F9998       CE Non-Credit Instruction Temp                   CENonCrIns          employee                                                                         N/A            8.6%         8.7%
                                                                                                                                            Continuing Education General Faculty Work - temporary
                   50890       E5080         F5000         F9998       CE General Faculty Work Temp                     CEGenFac            employee                                                                         N/A            8.6%         8.7%
  50900-50999        -           -             -             -         Additional Faculty Work                                     -        Additional and Supplemental Responsibilities                              -                 -            -
                                                                                                                                            College of Medicine Non-Credit Continuing Professional
                   50900       E5090         F5000         F9998       COM Cont Med Education Salary                    COMCMESal           Education                                                                        N/A         40.5%       40.0%
                   50910       E5090         F5000         F9998       Faculty Summer Daily Pymts                       FacSmDaily          Faculty Payments at Summer Daily Rate ($150.00)                                  N/A         40.5%       40.0%
                   50920       E5090         F5000         F9998       Faculty Incidental Payments                      FacIncdPym          Faculty Incidental Payments                                                      N/A         40.5%       40.0%
                   50925       E5090         F5000         F9998       Faculty Emeriti Wages                            FacEmrWg            Emeriti Faculty wages for part time work                                         N/A          8.6%        8.7%
  51000-51999                                                          Officers of Administration                                           President, Vice Presidents, Provost, Vice Provosts, Deans,
                      -           -             -             -
  50680-50689                                                          Univ Medical Group Ofc of Administration                    -        Directors of Continuing Education and Extension                           -                 -            -
                   51100       E5110         F5000         F9998       Officer of Administration                        OfcrAdmin                                                                                           1160         40.5%       40.0%
                   51102       E5110         F5000         F9998       Officer of Admin Cvl Svc                         OfrAdmnCvS          Civil Service employee                                                           N/A         33.0%       32.8%
                   50680       E5068         F5000         F9998       Med Group Ofc of Admin                           MGOfcAdm            Medical Group Officer of Administration                                          N/A         40.5%         N/A
  52000-53999        -           -             -             -         Staff Salaries and Wages                                    -                                       -                                          -                 -            -
  52000-52999                                                          Staff Salary Employees
                      -           -             -             -
  50690-50699                                                          Univ Medical Group Staff                                    -                                       -                                          -                 -            -
                   52000       E5200         F5000         F9998       Staff Salary                                     StfSalary           Salaried Staff Members                                                          1400         40.5%       40.0%
                   52050       E5200         F5000         F9998       Staff Coaching Salary                            StfCoacSal          Salaried Coaching Staff                                                         1400         40.5%       40.0%
                   52100       E5200         F5000         F9998       Non-Exmpt Secretarial/Clerical                   NExSecCler          Salaried Staff Non-Exempt Secretarial/Clerical                                  1400         40.5%       40.0%
                   52110       E5200         F5000         F9998       Non-Exmpt Tech/Paraprof                          NExTecParP          Salaried Staff Non-Exempt Technical/Paraprofessional                            1400         40.5%       40.0%
                   52120       E5200         F5000         F9998       Non-Exmpt Skilled Crafts                         NExSklCrft          Salaried Staff Non-Exempt Skilled Crafts                                        1400         40.5%       40.0%
                   52130       E5200         F5000         F9998       Non-Exmpt Service Maintenance                    NExSerMain          Salaried Staff Non-Exempt Service Maintenance                                   1400         40.5%       40.0%
                   52140       E5200         F5000         F9998       Non-Exmpt Profesnl/Non-Faculty                   NExProfNFa          Salaried Staff Non-Exempt Professional/Non-Faculty                              1400         40.5%       40.0%
                   52150       E5200         F5000         F9998       Exmpt Techn/Paraprof                             ExTecParP           Salaried Staff Exempt Technical/Paraprofessional                                1400         40.5%       40.0%
                   52160       E5200         F5000         F9998       Exmpt Skilled Crafts                             ExSklCrft           Salaried Staff Exempt Skilled Crafts                                            1400         40.5%       40.0%
                   52170       E5200         F5000         F9998       Exmpt Service Maintenance                        ExSerMain           Salaried Staff Exempt Service Maintenance                                       1400         40.5%       40.0%
                   52180       E5200         F5000         F9998       Exmpt Professional/Non-Faculty                   ExProfNFa           Salaried Staff Exempt Professional/Non-Faculty                                  1400         40.5%       40.0%
                   52190       E5200         F5000         F9998       Exempt Exec/Admin/Managerial                     ExExcAdmMg          Salaried Staff Exempt Salaried Staff Exec/Admin/Managerial                      1400         40.5%       40.0%
                   52200       E5200         F5000         F9998       Staff CE General Staff Work                      StfCEGenW           Salaried Staff Continuing Education General Staff Work                           N/A         40.5%       40.0%
                                                                                                                                            Salaried Staff (< 12 mos.) between term work < 1 month
                   52300       E5200         F5000         F9998       Staff Salary Summer Daily Pymt                   StfSmDaily          duration                                                                         N/A         40.5%       40.0%
                   52400       E5200         F5000         F9998       Staff Salary Incidental Pymt                     StfIncdPym          Salaried Staff Incidental Payments                                               N/A         40.5%       40.0%
                   52500       E5200         F5000         F9998       Staff Salary On-Call                             StfSalOnCl          Salaried Staff Premium Paid for On-Call Services                                 N/A         40.5%       40.0%
                   52600       E5200         F5000         F9998       Staff Salary Overtime                            StfSalOvtm          Salaried Non-Exempt Staff Payments for Extra Work                                N/A         40.5%       40.0%
                   50690       E5069         F5000         F9998       Med Group Staff                                  MGStaff             Medical Group Staff                                                              N/A         40.5%         N/A
  53000-53899        -           -             -             -         Staff Hourly Employee Wages                                 -                                       -                                          -                 -            -
                   53000       E5300         F5000         F9998       Staff Hourly Wages                               StfHRWage           Hourly Staff Members                                                             23xx        40.5%       40.0%
                   53100       E5300         F5000         F9998       Non-Exmpt Hrly Secr/Clerical                     NExHrSecCl          Hourly Staff Non-Exempt Secretarial/Clerical                                     23xx        40.5%       40.0%
                   53110       E5300         F5000         F9998       Non-Exempt Hrly Techn/Paraprof                   NExHrTech           Hourly Staff Non-Exempt Technical/Paraprofessional                               23xx        40.5%       40.0%
                   53120       E5300         F5000         F9998       Non-Exempt Hrly Skilled Crafts                   NExHrSkCrf          Hourly Staff Non-Exempt Skilled Crafts                                           23xx        40.5%       40.0%
                   53130       E5300         F5000         F9998       Non-Exempt Hrly Service Maint                    NExHrServM          Hourly Staff Non-Exempt Service Maintenance                                      23xx        40.5%       40.0%
                   53140       E5300         F5000         F9998       Non-Exempt Hrly Prof/Non-Fclty                   NExHrProf           Hourly Staff Non-Exempt Professional/Non-Faculty                                 23xx        40.5%       40.0%
                   53150       E5300         F5000         F9998       Exempt Hrly Techl/Paraprof                       ExHrTechPa          Hourly Staff Exempt Technical/Paraprofessional                                   23xx        40.5%       40.0%
                   53160       E5300         F5000         F9998       Exempt Hrly Skilled Crafts                       ExHrSklCrf          Hourly Staff Exempt Skilled Crafts                                               23xx        40.5%       40.0%
                   53170       E5300         F5000         F9998       Exempt Hrly Service Maint                        ExHrServM           Hourly Staff Exempt Service Maintenance                                          23xx        40.5%       40.0%
                   53180       E5300         F5000         F9998       Exempt Hrly Prof/Non-Faculty                     ExHrProf            Hourly Staff Exempt Professional/Non-Faculty                                     23xx        40.5%       40.0%
                   53190       E5300         F5000         F9998       Exempt Hrly Exec/Admin/Mng                       ExHrExcAdm          Hourly Staff Exempt Exec/Admin/Managerial                                        23xx        40.5%       40.0%
                   53500       E5300         F5000         F9998       Staff Hourly On-Call                             StfHrOnCl           Hourly Staff Premium Paid for On-Call Services                                   23xx        40.5%       40.0%
                   53600       E5300         F5000         F9998       Staff Hourly Overtime                            StfHrOvtm           Hourly Non-Exempt Staff Payments for Extra Work                                  23xx        40.5%       40.0%
  53900-53999        -           -             -             -         Postdoctoral Associates & Fellows                           -                                       -                                          -                 -            -
                   53900       E5390         F5000         F9998       Postdoctoral Associates                          PostDocAsc          Postdoctoral Associates                                                         1180         40.5%       40.0%
                   53950       E5390         F5510         F9998       Postdoctoral Fellows                             PostDocFel          Postdoctoral Fellows                                                            1180          0.0%        0.0%
  55000-55999        -           -             -             -         Student Salaries and Wages                                  -                                       -                                          -                 -            -
  55100-55199        -           -             -             -         Graduate Student Salaries                                   -                                       -                                          -                 -            -
                   55001       E5500         F5000         F9998       Graduate Std - Conversion Only                   GrdConv             Graduate Student Salary - CONVERSION ONLY                                       1000             na           na
                                                                                                           UVM Chart of Accounts                                                                                            DRAFT
                                                                                                           Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                              Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                    Long Description               Short Description                           Description                             FRS Object Code    Rate FY '11 Rate FY '10
                    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         8.6%       8.7%
                    56150      E5600         F5000         F9998       General Wages - Coaching                       GenWgCch           Temporary NCAA coaching employees                                                 2200         8.6%       8.7%
  57000-57999         -           -             -             -        Other Compensation                                        -                                      -                                         -                 -          -
                    57100      E5700         F6999         F9998       Medical Leave                                  MedLeave           Payments made through payroll for medical leave                                   2020     40.5%      40.0%
                                                                                                                                         Payments made through payroll for UVM Medical Group Emp
                   57101       E5700         F6999         F9998       Med Group Medical Leave                        MGMedLv            medical leave                                                                      N/A     40.5%
                                                                                                                                         Payments made through payroll for Sick & Disability leave.
                                                                                                                                         Represents payments for time after the use of accrued sick
                   57120       E5700         F6999         F9998       Sick & Disability Leave                        SickDisbLv         leave (short term disability for faculty).                                                 40.5%      40.0%

                                                                                                                                         Payments made through payroll for UVM Medical Group Emp
                                                                                                                                         for sick & disability leave. Represents payments for time after
                   57121       E5700         F6999         F9998       Med Group Sick & Disabil Leave                 MGSickDisb         use of accured sick leave (short term disability for faculty).                      N/A    40.5%
                   57200       E5700         F6999         F9998       Vacation                                       Vacation           Payments made through payroll for vacation                                         2030    40.5%      40.0%
                   57300       E5700         F6999         F9998       Holiday                                        Holiday            Payments made through payroll for holidays                                         2040    40.5%      40.0%
                   57400       E5700         F6999         F9998       Staff Training                                 StfTrain           Payments made through payroll for staff training                                   2050    40.5%      40.0%
                   57500       E5700         F6999         F9998       Rest Periods                                   RestPeriod         Payments made through payroll for rest periods                                     2060    40.5%      40.0%
                   57600       E5700         F6999         F9998       Personal Day                                   PersnalDay         Payments made through payroll for personal days                                    2080    40.5%      40.0%
                   57700       E5700         F6999         F9998       Other Paid Leave                               OthPaidLve         Payments made through payroll for other paid leave                           2070, 2090    40.5%      40.0%
                   57710       E5700         F6999         F9998       Bonus                                          Bonus              Payments made through payroll for bonuses                                           N/A    40.5%      40.0%
                   57711       E5700         F6999         F9998       Award - Coaching                               AwdCoach           Payments made through payroll for awards to coaches.                                N/A     8.6%       8.7%
                   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
                   57891       E5700         F6999         F9998       Clothing Reimbursement                         ClthReimb          damaged clothing (taxable).                                                                    8.6%       8.7%
                                                                                                                                         Payments made through payroll for mileage incurred due to On-
                   57892       E5700         F6999         F9998       On-Call Mileage                                OnCallMile         Call work (non-taxable).                                                                       0.0%       0.0%
                                                                                                                                         Payments made through payroll as a stipend to cover a
                                                                                                                                         designated portion of employee cell phone expenses.
                   57895       E5700         F6999         F9998       Cell Phone Stipend                             CellPhnStp         Employees will be the owner of the cell phone.                                     N/A         8.6%       8.7%
  58000-58999        -           -             -             -         Payroll Suspense                                          -                                      -                                         -                 -          -
                   58100       E5800         F6999         F9998       Payroll Distribution Suspense                  PaySuspend         Transactions that are invalid from payroll processing                          0-13010
 59000-59999         -           -             -             -         Benefit Plan Expenses                                     -                                      -                                         -                 -          -
  59000-59009        -           -             -             -         Employer Tax Expenses                                     -                                      -                                         -                 -          -
                   59001       E5900         F6999         F9998       Employer FICA Tax                              ERFICATx
                   59002       E5900         F6999         F9998       Employer Medicare Tax                          ERMedTx
  59010-59099        -           -             -             -         Health Care Benefits Expense                              -                                      -                                         -                 -          -
                   59010       E5900         F6999         F9998       Med BC/BS VT Hlth Prtnrshp                     BCBSVTHthP
                   59012       E5900         F6999         F9998       Med BC/BS VT Freedom                           BCBSVTFree
                   59013       E5900         F6403         F9998       Med BC/BS VT PostDoc                           BCBSVTPDoc
                   59014       E5900         F6999         F9998       Med MVP Health Plan                            MVPHealth

                                                                                                                                         Employeer expense to BC/BS Health Savings Accts. Per UA Part-
                                                                                                                                         time agreement Article 18.8, UVM will make contributions for
                                                                                                                                         Lecturer II & Lecture III in the amount of $250 per 3 credit
                   59018       E5900         F6999         F9998       Med BC/BS Health Savings Acct                  BCBSHSA            course taught up to a max of $1,000 per calendar year.
                                                                                                                                         Employer expense to state of VT to fund state health care
                                                                                                                                         coverage for individuals that are not eligible for health care
                   59019       E5900         F6999         F9998       Catamount Health Plan                          CATHealth          benefits from employer
                   59020       E5900         F6999         F9998       Dental NE Delta - Base                         DentalBase
                   59022       E5900         F6999         F9998       Dental NE Delta - High Opt Pln                 DentalHigh
                   59030       E5900         F6999         F9998       Health Care Waiver                             HlthCareWv         Buy out payment in lieu of medical coverage                            3-63253-5910
  59100-59149        -           -             -             -         Other Insurance                                           -                                      -                                         -                 -          -
                   59110       E5900         F6999         F9998       Group Life & AD&D Plan                         GLifeADD
                   59120       E5900         F6999         F9998       Fed Life                                       LifeFedEmp         US Government insurance for Civil Service employees                            3-63225
                   59130       E5900         F6999         F9998       Travel and Accident Insurance                  TrvlAcdIns
  59150-59199        -           -             -             -         Disability                                                -                                      -                                         -                 -          -
                   59150       E5900         F6999         F9998       Disability Ins - LT                            DisabInsLT
                   59160       E5900         F6999         F9998       Workers Comp                                   WrkrsComp
  59200-59249        -           -             -             -         Retirement Benefits                                       -                                      -                                         -                 -          -

                                                                                                                                         Retirement benefit expenses accrued as a percentage of
                   59210       E5900         F6999         F9998       TIAA/CREF                                      TIAACref           employee salaries and wages under 403(b), 457B & 457F plans
                                                                                                                                         Retirement benefit expenses accrued as a percentage of
                   59212       E5900         F6999         F9998       Fidelity Group                                 Fidelity           employee salaries and wages under 403(b) &457B plans
                                                                                                                                         Retirement benefit expenses accrued as a percentage of
                   59214       E5900         F6999         F9998       Prudential                                     Prudential         employee salaries and wages under 403(b) & 457B plans
                   59245       E5900         F6999         F9998       CSRP Government                                                   Federal Employee Retirement Plan                                               0-15010
  59300-59349        -           -             -             -         Post Retire Benefits                                      -                                      -                                         -                 -          -
                   59310       E5900         F6999         F9998       PstRet Med Ins <65                             RtrMedInsr         Expenses for retirees medical insurance
                   59312       E5900         F6999         F9998       PstRet Med Ins >65                             RtrSpMedIn         Expenses for retirees Medicare Supplemental insurance
                   59314       E5900         F6999         F9998       PstRet Dental Ins                              RtrDentIns         Expenses for retirees dental insurance
                   59316       E5900         F6999         F9998       PstRet Life Ins                                RtrLifeIns         Expenses for retirees life insurance
                   59349       E5900         F6999         F9998       PstRet Benefit Accrual                         RtrBenAccr         To centrally record the post retirement benefit accrual.
  59350-59399        -           -             -             -         Post Emp Benefits                                         -                                      -                                         -                 -          -
                   59350       E5900         F6999         F9998       COBRA Benefits                                 COBRABen
                   59360       E5900         F6999         F9998       Unemployment Comp                              UnempComp
  59400-59449        -           -             -             -         Tuition Remission                                         -                                      -                                         -                 -          -
                   59410       E5940         F6999         F9998       Tuit Rem Emplye                                TRemEmplye         Tuition benefit for employees enrolled in UVM classes
                   59412       E5940         F6999         F9998       Tuit Rem Emplye Spouses                        TRemEmSps          Tuition benefit for spouses enrolled in UVM classes

                   59414       E5940         F6999         F9998       Tuit Rem Emplye Children                       TRemEmChld         Tuition benefit for dependent children enrolled in UVM classes
                                                                                                                                         Tuition benefit for retirees and their dependents enrolled in
                   59416       E5940         F6999         F9998       Tuit Rem Retirees&Deps                         TRemRtrDep         UVM classes
  59450-59499        -           -             -             -         Other Benefit Expenses                                    -                                      -                                         -                 -          -
                                                                                                                                         Benefit for employee reimbursement of child care referral
                   59451       E5900         F6999         F9998       Child Care Referral Reimburse                  ChlCrRfRmb         expenses.
  59900-59999        -           -             -             -         Benefit Expense Alloc                                     -                                      -                                         -                 -          -
                   59910       E5991         F5990         F9998       Full Benefit Rate                              BenRtFull                                                                                            5900     40.5%      40.0%
                   59912       E5992         F5990         F9998       Federal Employee Benefit                       BenRtFedEm                                                                                           5900     33.0%      32.8%
                   59914       E5994         F5990         F9998       Part-time Benefit Rate                         BenRtParTm                                                                                           5900      8.6%       8.7%
                                                                                                         UVM Chart of Accounts                                                                                           DRAFT
                                                                                                         Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                           Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                  Long Description               Short Description                           Description                            FRS Object Code    Rate FY '11 Rate FY '10
                    59916      E5996         F5990         F9998     Medical Group Benefit Rate                     BenRtMdGrp                                                                                         N/A      40.5%         N/A
                    59997      E5991         F6999         F9998     Benefit Recovery Adjustment                    BenRcvyAdj         Central Use Only
                    59999      E5991         F5990         F9998     Fringe Benefit-Conversion Only                 FBConv             Conversion Only - Fringe Benefits
 60000 - 69999        -           -             -             -      Operating Expenses                                         -                                       -                                      -                 -          -
  60000-60019         -           -             -             -      General Supplies & Materials                               -                                       -                                               3300     -          -

                   60001       E6001         F6001         F9998     Office Supplies                                OffSupl            General office supplies excluding paper and computing supplies
                   60002       E6001         F6001         F9998     Paper Supplies                                 PapSupl            Paper supplies used in printers, copiers and faxes
                                                                                                                                       Computing supplies used in computers and printers including
                   60005       E6001         F6001         F9998     Computing Supplies                             CompSupl           disks, tapes, toner, etc.
                   60009       E6001         F6001         F9998     Other Supplies                                 OthSupl
                   60019       E6001         F6001         F9998     Sup & Mat - Conversion Only                    SpMtConv           Converion Only - Supplies & Materials
  60020-60089        -           -             -             -       Technical Supplies & Services                              -                                       -                                      -                 -          -
                   60021       E6001         F6001         F9998     Auxiliary Supplies                             AuxSupl
                   60031       E6001         F6003         F9998     Animal Lab Supplies                            AniLabSupl         Laboratory supplies used in animal care facilities
                                                                                                                                       Laboratory animals used for health monitoring purposes in
                   60032       E6001         F6003         F9998     Animals-Lab                                    AnmlsLab           animal care facilities
                   60041       E6001         F6001         F9998     Art Supplies                                   ArtSupl            Supplies used for art instruction
                   60045       E6001         F6001         F9998     Athletic Supplies                              AthSupl

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

                   60052       E6001         F6001         F9998     Hazardous Materials                            HazMat             Expenses associated with purchasing hazardous materials
                   60061       E6001         F6001         F9998     Agriculture Supplies                           AgSupl             Expenses associated with agriculture specific supplies
                   60071       E6001         F6001         F9998     Laboratory & Research Supplies                 Lab&ResSup         Supplies used in lab and research facilities
                                                                                                                                       Charge for services provided by laboratory and research
                   60072       E6000         F6000         F9998     Laboratory & Research Services                 Lab&ResSvc         facilities
                   60081       E6001         F6001         F9998     Clinical Supplies                              ClinSupl           Supplies used in clinical facilities
                   60082       E6001         F6001         F9998     Surgical Supplies                              SurgSupl           Supplies used in surgery
                   60089       E6000         F6000         F9998     Other UVM Svcs-Conversion Only                 OSvcConv
                   80199       E6000         F6000         F9998     IC OthrUVMSvcs-Conversn Only                   ICUVMCnv
  60090-60099        -           -             -             -       Instructional Supplies & Services                          -                                       -                                      -                 -          -
                   60091       E6001         F6001         F9998     Instructional Supplies                         InstrSupl
                   60092       E6000         F6000         F9998     Instructional Services                         InstrSvcs
  60100-60109        -           -             -             -       Copying & Faxing                                           -                                       -                                      -                 -          -
                                                                                                                                       Copy service provided by the UVM Print Shop, departments or
                   60101       E6010         F6011         F9998     Copying & Reproduction Svcs                    Copying            outside vendors                                                                  3620
                   60103       E6001         F6001         F9998     Copier Supplies                                CpySupl
                   80020       E6010         F6011         F9998     IC - Copying                                   ICCopying
                   80021       E6010         F6011         F9998     IC - Convenience Copying                       ICCnvCpy
                   80022       E6010         F6011         F9998     IC - Copy Center Charges                       ICCpyCtr
                   80040       E6000         F6000         F9998     IC - Fax Services                              ICFaxSvcs
  60110-60119        -           -             -             -       Printing & Publishing Services                             -                                       -                                      -                 -          -
                   60111       E6010         F6011         F9998     Printing & Publishing Services                 PrntPubSvc                                                                                          3630
                   80023       E6010         F6011         F9998     IC - Printing&Publishing Svcs                  ICPrntPub
                   80024       E6010         F6011         F9998     IC - Publications                              ICPublctn
  60120-60129        -           -             -             -       Postage & Shipping                                         -                                       -                                      -                 -          -

                   60121       E6012         F6000         F9998     Postage                                        Postage            Charges for meter postage, bulk permit, postage, and stamps                      3690
                   60122       E6012         F6000         F9998     Freight                                        Freight            Charges for shipping freight.                                                    3690
                                                                                                                                       Shipping services purchased from external post office or
                   60123       E6012         F6000         F9998     Shipping                                       Shipping           mailing service suppliers.
                   60124       E6012         F6000         F9998     Express Mail & Delivery Svcs                   ExpresMail         Overnight or express delivery of letters and packages

                   80025       E6012         F6000         F9998     IC - Mail Processing                           ICMailPrcs         Bulk mail processing, including labeling, stuffing and sorting                   3700
                   80033       E6012         F6000         F9998     IC - University Postage                        ICPostage
  60130-60139        -           -             -             -       Photography - Microfilm                                    -                                       -                                      -                 -          -
                   60131       E6000         F6000         F9998     Photography & Microfilm                        PhotoMcFlm         Photography and microfilming charges                                             3600

                   80017       E6000         F6000         F9998     IC - Photo Services                            ICPhotoSv          Interdepartmental charges for photography and microfilming
  60140-60149        -           -             -             -       Audio - Visual Services                                    -                                       -                                      -                 -          -
                   60141       E6000         F6000         F9998     Audio - Visual Services                        AVService                                                                                           3610
                   80026       E6000         F6000         F9998     IC - Audio/Visual Services                     ICAVServ
  60160-60169        -           -             -             -       Information Resources                                      -                                       -                                      -                 -          -
                   60161       E6001         F6001         F9998     Books                                          Books              Cost for books
                   60162       E6001         F6001         F9998     Books - Physicians                             BooksPhy
                   60163       E6001         F6001         F9998     Periodicals/Subscriptions                      PerdclSubs         Cost for periodicals or subscriptions to periodicals
                   60164       E6001         F6001         F9998     Prdcls/Subsr - Physicians                      PrdSbPhy
                   60165       E6000         F6000         F9998     Electronic Reference Sources                   ElecRefSrc         Cost for access to electronic reference sources
                   60169       E6000         F6000         F9998     Other Information Resources                    OthInfoRsc         Cost for other types of information resources
  60200-60219        -           -             -             -       Computing Services                                         -                                       -                                      -                 -          -
                   60201       E6020         F6020         F9998     Computer Service External                      CmpSvcExt
                   60203       E6020         F6000         F9998     Network Development                            NetwkDeve                                                                                           3650
                   60204       E6020         F6000         F9998     Network Maint/Servc                            NetwkMainS                                                                                          3651
                   60205       E6020         F6000         F9998     Network Consulting                             NetwkCnslt                                                                                          3652
                   60207       E6020         F6020         F9998     Wireless Data Srvc External                    WrlsDataSv
                   60209       E6020         F6020         F9998     Non-UVM Internet Srvc                          NUVMIntrSv                                                                                          3657
                   60218       E6020         F6020         F9998     Computer Serv-Conversion Only                  CompConv
                   60219       E6020         F6020         F9998     Data Install - Conversion Only                 DataConv
                   80014       E6020         F6020         F9998     IC - Hardware                                  ICHrdwr
                   80015       E6020         F6020         F9998     IC - Software                                  ICSftwr
                   80016       E6020         F6020         F9998     IC - Micro Comp Srvcs/Accsr                    ICSrvAc                                                                                        3640, 3645
                   80250       E6020         F6020         F9998     IC - Network Maint/Servc                       ICNtwkMSvc
                   80251       E6020         F6020         F9998     IC - Network Installation                      ICNtwInstl
                   80252       E6020         F6020         F9998     IC - Software Installation                     ICSftInstl
                   80253       E6020         F6020         F9998     IC - Software Svcs/Repair                      ICStfwSvRp
                   80254       E6020         F6020         F9998     IC - Software Development                      ICSftwDevl
                   80255       E6020         F6020         F9998     IC - Hardware Installation                     ICHdwInstl
                   80256       E6020         F6020         F9998     IC - Hardware Maint&Repair                     ICHdwMnRp
                   80257       E6020         F6000         F9998     IC - Office Equip Installation                 ICOfcEqIns
                   80258       E6020         F6020         F9998     IC - Computer Lab 1                            ICCmpLab1
                   80259       E6020         F6020         F9998     IC - Computer Lab 2                            ICCmpLab2
                   80260       E6020         F6020         F9998     IC - Computer Lab 3                            ICCmpLab3
                   80261       E6020         F6020         F9998     IC - Cmptr Acct Svcs                           ICCmpAcSvc
                   80262       E6020         F6020         F9998     IC - Cmptr Backup Svcs                         ICCmpBkSvc
                   80263       E6020         F6020         F9998     IC - Cmptr Disk Sp Svcs                        ICCmpDSSvc
  60220-60229        -           -             -             -       Data Storage                                               -                                       -                                      -                 -          -
                   60221       E6020         F6020         F9998     Data Storage Services External                 DataStrg
                   80019       E6020         F6020         F9998     IC - Microfilming Services                     ICMcrflmg
  60500-60549        -           -             -             -       Travel                                                     -                                       -                                      -                 -          -
                                                                                                         UVM Chart of Accounts                                                                                               DRAFT
                                                                                                         Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                                       Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                  Long Description              Short Description                               Description                                FRS Object Code         Rate FY '11 Rate FY '10
  60500-60519         -           -             -             -      Travel - Domestic                                      -                                            -                                            -                    -            -
                                                                                                                                        Airfare expense for travel within the United States and it's
                   60501       E6050         F6050         F9998     Airfare Domestic                               AirFarDmst          territories                                                                         3410
                                                                                                                                        Lodging expense for travel within the United States and it's
                   60502       E6050         F6050         F9998     Lodging Domestic                               LodgeDmst           territories
                                                                                                                                        Meal expense for travel within the United States and it's
                   60503       E6050         F6050         F9998     Meals Domestic                                 BsMealDmst          territories                                                                         3480
                                                                                                                                        Rental car expense for travel within the United States and it's
                   60504       E6050         F6050         F9998     Rental Car Domestic                            RntCarDmst          territories                                                                         3460
                                                                                                                                        Taxis, trains, bus, parking, tolls and other travel costs for travel
                   60505       E6050         F6050         F9998     Other Domestic Travel                          OthrDmst            within the United States and it's territories
                                                                                                                                        Fees to attend conferences off campus within the United States
                   60509       E6050         F6050         F9998     Conference Regstr Fee Domestic                 ConfrDmst           and it's territories                                                                3470
                   60515       E6050         F6050         F9998     Mileage Domestic                               MileagDmst
                   60517       E6050         F6050         F9998     Conference Reg-Conversion Only                 CnfRgConv           Conversion Only - Conference Registration
                   60518       E6050         F6050         F9998     Transportation-Conversion Only                 TrnspConv           Conversion Only - Transportation
                   60519       E6050         F6050         F9998     Domestic Trvl-Conversion Only                  DTrvlConv           Converion Only - Domestic Travel
  60520-60539        -           -             -             -       Travel - Foreign                                       -                                            -                                            -                    -            -
                   60521       E6050         F6052         F9998     Airfare Foreign                                AirFarFrgn          Airfare expense for travel outside the US                                           3430
                   60522       E6050         F6052         F9998     Lodging Foreign                                LodgeFrgn           Lodging expense for travel outside the US
                   60523       E6050         F6052         F9998     Meals Foreign                                  BsMealFrgn          Meal expense for travel outside the US                                              3480
                   60524       E6050         F6052         F9998     Rental Car Foreign                             RntCarFrgn          Rental car expense for travel outside the US                                        3460
                                                                                                                                        Taxis, trains, bus, parking, mileage, tolls and other travel costs
                   60525       E6050         F6052         F9998     Other Foreign Travel                           OthrFrgn            for travel outside the US
                   60529       E6050         F6052         F9998     Conference Regst Fee Foreign                   ConfrFrgn           Fees to attend conferences off campus outside the US                                3470
                   60539       E6050         F6052         F9998     Foreign Trvl-Conversion Only                   FTrvlConv           Conversion Only - Foreign Travel
  60540-60549        -           -             -             -       Travel - Non- employee                                 -                                            -                                            -                    -            -
                   60541       E6050         F6050         F9998     Non-employee Travel Domestic                   NonEmTvDom                                                                                              3440
                   60542       E6050         F6052         F9998     Non-employee Travel Foreign                    NonEmTvFgn
                   60545       E6050         F6050         F9998     Trainee Travel                                 TraineeTvl
  60550-60559        -           -             -             -       Official Representation                                -                                            -                                                  3490           -            -
                                                                                                                                        Refreshments for business meetings and university functions
                   60551       E6055         F6000         F9998     Refreshments                                   RfshmtOn            and activities
                                                                                                                                        Meal expense for business-related meals with both university
                   60553       E6055         F6000         F9998     Business Meals                                 BsMealsOn           and non-university members.
                   60556       E6055         F6999         F9998     Refreshments - Hospitality                     RfshmtHosp
                   60558       E6055         F6999         F9998     Meals - Hospitality                            MealsHosp
                   60559       E6055         F6000         F9998     Meeting Exp-Conversion Only                    MtgCNVOnly          Meeting Expenses - Conversion Only
  60560-60569        -           -             -             -       Dues & Memeberships                                    -                                            -                                            -                    -            -
                                                                                                                                        Fees and dues related to membership in professional
                   60561       E6000         F6000         F9998     Memberships Fees and Dues                      MembFeeDue          associations                                                                        3820
                   60562       E6000         F6000         F9998     Mbrshps Fees&Dues-Physicians                   MbrFDuePhy
                   60563       E6000         F6000         F9998     Internet II Membership & Dues                  Intrnt11Du
  61000-61019        -           -             -             -       University Insurance and Taxes                         -                                            -                                            -                    -            -
                   61001       E6101         F6000         F9998     Insurance                                      Insurance           Insurance expense for the fiscal year.                                              3920

                                                                                                                                        Inactivated 6/30/2008 per LYS. Records proceeds received
                   61008       E6101         F6999         F9998     Insurance Recoveries                           InsrRecvry          from external insurance carriers for insured losses.                              Inactive
                   61002       E6102         F6000         F9998     General Liability Insurance                    GenLibIns                                                                                                3921
                   61003       E6103         F6999         F9998     CBP Bldg/ Content Ins                          CBPBldCIns                                                                                               3922
                   61004       E6104         F6999         F9998     CBP Other Insurance                            CBPOthIns                                                                                                3923
                   61005       E6105         F6999         F9998     Umbrella-Excess Ins                            UmbrExcIns                                                                                               3929
                   61006       E6106         F6000         F9998     Vehicle Insurance                              VehicleIns                                                                                               3930
                   61007       E6106         F6999         F9998     Audit Adjust Vehicle                           AudtAdjVeh                                                                                               3939
                                                                                                                                        Property taxes on non-exempt properties owned by the
                   61015       E6000         F6999         F9998     Property Taxes                                 PropTaxes           university                                                                          3940
                   61017       E6000         F6999         F9998     Other Taxes                                    OtherTaxes          990T, UBIT
  61020-61029        -           -             -             -       Participant Support                                    -                                            -                                            -                    -            -
                   61021       E6000         F6101         F9998     Participant Stipends                           PrtcStipnd
                   61022       E6000         F6101         F9998     Participant Incentives                         PrtcIncent          Non cash items for participants, such as gift certificates.
                   61023       E6000         F6101         F9998     Participant Travel                             PrtcTravel
                   61025       E6000         F6101         F9998     Participant Subsistence                        PrtcSubst
                   61027       E6000         F6127         F9998     Outpatient Care Expense                        OutpntCst                                                                                               3850
                   61028       E6000         F6127         F9998     Inpatient Care Expense                         InpntCst
  61030-61039        -           -             -             -       Royalty Rights                                         -                                            -                                            -                    -            -
                   61031       E6000         F6999         F9998     Royalty Rights                                 RoyltyRgts          Royalty payments made to inventors                                                  3070
  61200-61219        -           -             -             -       Consulting                                             -                                            -                                            -                    -            -

                                                                                                                                        Fees paid to external firms for accounting and auditing services
                   61201       E6120         F6120         F9998     Accounting/Auditing Services                   AcctAdtSvc          (includes professional fees and travel related expenses)
                                                                                                                                        Fees paid to external experts consulting services (includes
                   61205       E6120         F6120         F9998     Consult/Prof Svcs Indv Fees                    CnsltIndFe          professional fees)                                                                  3020
                                                                                                                                        Fees paid to external experts for expenses incurred such as
                   61206       E6120         F6120         F9998     Consult/Prof Svcs Indv Exps                    CnstIndExp          travel expenses.                                                                         n/a
                                                                                                                                        Fees paid to external firms for professional services and related
                   61207       E6120         F6120         F9998     Consult/Prof Svcs Org Fees                     CnsltOrgFe          expenses.                                                                           3830
                                                                                                                                        Fees paid to external firms for expenses incurred such as travel
                   61208       E6120         F6120         F9998     Consult/Prof Svcs Orgn Exps                    CnstOrgExp          expenses.                                                                                n/a
                   61209       E6120         F6120         F9998     Consult/Proj Svcs Org Excluded                 CnsltOrgXc

                   61210       E6120         F6120         F9998     Contract Svcs-Temp Employee                    CtrSvTempE          Fees paid to external firms for temporary employee services.
  61230-61239        -           -             -             -       Legal                                                  -                                            -                                            -                    -            -
                                                                                                                                        Fees paid to external attorneys for legal services (includes
                   61231       E6120         F6120         F9998     Legal Services                                 LegalSvcs           professional fees and travel related expenses)
                   61235       E6120         F6120         F9998     Patent & Copyright Fees                        PatntCRFee          Fees paid to patent and copyright offices to secure rights.
                   61237       E6000         F6999         F9998     Settlement Fees                                SetlmntFee
  61240-61249        -           -             -             -       Training & Lecturers                                   -                                            -                                            -                    -            -
                                                                                                                                        Honorariums paid to lecturers and guests; includes awards to
                   61241       E6000         F6999         F9998     Honorariums                                    Honoraria           external recipients                                                                 3010
                   61243       E6120         F6000         F9998     Training - External                            TrngExtrn
  61250-61259        -           -             -             -       Student Loan Expense                                   -                                            -                                            -                    -            -
                   61251       E6000         F6000         F9998     Loan Collection Expense                        LnColExp            Fees paid to collection companies for student loans
                   61252       E6000         F6999         F9998     Loan Principal Cancel                          LnPrnCncl                                                                                                5410
                   61253       E6000         F6999         F9998     Loan Interest Cancel                           LnIntCncl                                                                                                5420
                   61254       E6000         F6000         F9998     Loan Admin Cost                                LnAdmCost                                                                                                5430
                   61255       E6000         F6999         F9998     UVM Loan Write Off                             UVMLnWO                                                                                                  5440
                   61256       E6000         F6999         F9998     UVM Loan Reserve Adj                           UVMLnRsAdj                                                                                               5440
                   61257       E6000         F6999         F9998     Loan Assigned to Govt                          LnAsgnGovt                                                                                               5490
                   61258       E6000         F6000         F9998     Perkins Loan Admin Cost                        PrknLnAdmn          Perkins loan administrative cost allowance                                        0-41401
  61260-61269        -           -             -             -       Advertising/PR                                         -                                            -                                                   3840          -            -
                   61261       E6000         F6999         F9998     Advertising Public Relations                   AdvPblRltn
                                                                                                              UVM Chart of Accounts                                                                                             DRAFT
                                                                                                              Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                                       Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                     Long Description                 Short Description                             Description                               FRS Object Code      Rate FY '11 Rate FY '10
                    61262      E6000         F6000         F9998       Advertising Employment                            AdvEmply
                    61263      E6000         F6000         F9998       Advertising Procurement                           AdvPrcrmt
                    61264      E6000         F6000         F9998       Advertising Other                                 AdvOther
                    61267      E6000         F6000         F9998       Phone Book Advertisements                         PhnBkAdver
                    61268      E6000         F6000         F9998       Phone Book Listings                               PhnBkListg
                    80018      E6000         F6999         F9998       IC - Advertising                                  ICAdvts
  61270-61279         -           -             -             -        Service Contracts                                         -                                            -                                          -                 -            -
                                                                                                                                              Fees paid to external contractors to provide services to the
                   61271       E6120         F6120         F9998       Service Contracts                                 SvcCntrcs            unversity under a specific contract arrangement.
  61300-61399        -           -             -             -         Student Loan Expense - Cancellations                      -                                            -                                          -                 -            -
                   61300       E6000         F6999         F9998       Loan Int Cancel-Death                             CanIntDth            Loan interest canceled due to death
                   61301       E6000         F6999         F9998       Loan Int Cancel-Disability                        CanIntDisb           Loan interest canceled due to disability
                   61302       E6000         F6999         F9998       Loan Int Cancel-Bankruptcy                        CanIntBkrt           Loan interest canceled due to bankruptcy
                   61303       E6000         F6999         F9998       DefLoan Int Cancel-Teach 10%                      DfCInTch10           Defense loan interest canceled for Teaching at 10% rate
                   61304       E6000         F6999         F9998       DefLoan Int Cancel-Teach 15%                      DfCInTch15           Defense loan interest canceled for teaching at 15% rate
                   61305       E6000         F6999         F9998       DefLoan Int Cancel-Mtry 12.5%                     DfCInMil12           Defense loan interest Military Service cancellation 12.5%
                   61306       E6000         F6999         F9998       Loan Int Cancel Teach 15%                         CanInTch15           Student loan interest teaching cancellation 15%
                   61307       E6000         F6999         F9998       Loan Int Cancel Teach 20%                         CanInTch20           Student loan interest teaching cancellation 20%
                   61308       E6000         F6999         F9998       Loan Int Cancel Teach 30%                         CanInTch30           Student loan interest teaching cancellation 30%
                                                                                                                                              Loan interest canceled for teaching math, science, foreign
                    61309      E6000         F6999         F9998       Loan Int Cancel Math/Sci 15%                      CanInMS15            language or bilingual education 15%
                                                                                                                                              Loan interest canceled for teaching math, science, foreign
                    61310      E6000         F6999         F9998       Loan Int Cancel Math/Sci 20%                      CanInMS20            language or bilingual education 20%
                                                                                                                                              Loan interest canceled for teaching math, science, foreign
                    61311      E6000         F6999         F9998       Loan Int Cancel Math/Sci 30%                      CanInMS30            language or bilingual education 30 %
                    61312      E6000         F6999         F9998       Loan Int Cancel Vol Serv 15%                      CanInVS15            Loan interest canceled for Peace Corps or VISTA service 15%
                    61313      E6000         F6999         F9998       Loan Int Cancel Vol Serv 20%                      CanInVS20            Loan interest canceled for Peace Corps or VISTA service 20%
                    61314      E6000         F6999         F9998       Loan Int Cancel Head Strt 15%                     CanInHS15            Loan interest canceled for Head Start service 15%
                    61315      E6000         F6999         F9998       Loan Int Cancel Law Enfrc 15%                     CanInLwE15           Loan interest canceled for work in law enforcement 15%
                    61316      E6000         F6999         F9998       Loan Int Cancel Law Enfrc 20%                     CanInLwE20           Loan interest canceled for work in law enforcement 20%
                    61317      E6000         F6999         F9998       Loan Int Cancel Law Enfrc 30%                     CanInLwE30           Loan interest canceled for work in law enforcement 30%
                                                                                                                                              Loan interest canceled for work in medical technology or
                    61318      E6000         F6999         F9998       Loan Int Cancel Med Tech 15%                      CanInMdT15           nursing at 15%
                                                                                                                                              Loan interest canceled for work in medical technology or
                    61319      E6000         F6999         F9998       Loan Int Cancel Med Tech 20%                      CanInMdT20           nursing at 20%
                                                                                                                                              Loan interest canceled for work in medical technology or
                    61320      E6000         F6999         F9998       Loan Int Cancel Med Tech 30%                      CanInMdT30           nursing at 30%
                                                                                                                                              Loan interest canceled for child/family and early intervention
                    61321      E6000         F6999         F9998       Loan Int Cancel Fam Serv 15%                      CanInFam15           service 15%
                                                                                                                                              Loan interest canceled for child/family and early intervention
                    61322      E6000         F6999         F9998       Loan Int Cancel Fam Serv 20%                      CanInFam20           service 20%
                                                                                                                                              Loan interest canceled for child/family and early intervention
                    61323      E6000         F6999         F9998       Loan Int Cancel Fam Serv 30%                      CanInFam30           service 30%
                                                                                                                                              Loan interest prior to 1971 canceled for nursing employment
                    61324      E6000         F6999         F9998       Loan Int Cancel NursEmp70 10%                     CnInNr7010           10%
                                                                                                                                              Loan interest prior to 1971 canceled for nursing employment
                    61325      E6000         F6999         F9998       Loan Int Cancel NursEmp70 20%                     CnInNr7020           20%
                                                                                                                                              Loan interest 1971 and later canceled for nursing employment
                    61326      E6000         F6999         F9998       Loan Int Cancel NursEmp71 10%                     CnInNr7110           10%
                                                                                                                                              Loan interest 1971 and later canceled for nursing employment
                   61327       E6000         F6999         F9998       Loan Int Cancel NursEmp71 20%                     CnInNr7120           20%
                   61328       E6000         F6999         F9998       Loan Int Cancel Early Ed 15%                      CanInEEd15           Loan interest canceled for early education 15%
                   61329       E6000         F6999         F9998       Loan Int Cancel Early Ed 20%                      CanInEEd20           Loan interest canceled for early education 20%
                   61330       E6000         F6999         F9998       Loan Int Cancel Early Ed 30%                      CanInEEd30           Loan interest canceled for early education 30%
  62000-62019        -           -             -             -         Banking & Invstmnt Mgr Fees                               -                                            -                                          -                 -            -
                   62001       E6000         F6000         F9998       Bank Fees & Charges                               BnkSvcChrg           Charges assessed for banking services                                            3950
                                                                                                                                              Charges assessed by third party for processing credit card or e-
                   62003       E6000         F6999         F9998       Credit Card Fees                                  CrtCrdFees           check transactions.
                   62004       E6000         F6999         F9998       Late Fees                                         LateFees             Charges assessed for late payments
                   62005       E6000         F6999         F9998       Investment Manager Fees                           InvMgrFee            Fees charged for managing investments                              1-18105-0170 & 5532
                   62010       E6000         F6999         F9998       Bond Fees                                         BondFees
                   62012       E6000         F6999         F9998       Over/Short Adjustments                            OvrShrtAdj                                                                                            3959
  63000-63019        -           -             -             -         Utilities - Other                                         -                                            -                                          -                 -            -
                   63001       E6310         F6001         F9998       Electricity                                       Electricty           Cost of electric from external suppliers                                         3550
                   63003       E6311         F6001         F9998       Water & Sewage                                    WaterSewge           Cost of water & sewage from external suppliers                                   3570
  63020-63029        -           -             -             -         Utilities - Fuel                                          -                                            -                                          -                 -            -
                   63021       E6301         F6001         F9998       No. 2 Fuel                                        No2Fuel              Cost of heat from external suppliers                                             3560
                   63022       E6302         F6001         F9998       No. 6 Fuel                                        No6Fuel
                   63023       E6303         F6001         F9998       Natural Gas                                       NatrlGas
                   63024       E6304         F6001         F9998       Propane                                           Propane
                   63025       E6302         F6001         F9998       BioDiesel Fuel                                    BioDiesel
                   63029       E6302         F6000         F9998       Heat - External                                   HeatExtrnl           Heat from External Vendor
                   80027       E6309         F6000         F9998       IC - Heat Plant                                   IDPHtPlnt
  63100-63199        -           -             -             -         Facilities Maintenance                                    -                                            -                                                3510        -            -
                   63121       E6000         F6000         F9998       Hazardous Material Disposal                       HazMatDsp

                   63122       E6000         F6000         F9998       Repairs & Maintenance Svcs                        RprMaintSv           Repair and maintenance services provided by outside vendors
                   63123       E6001         F6001         F9998       Cust Spec Supplies                                CustSpcSup
                   63124       E6001         F6001         F9998       Recycling Supplies                                RecycleSup
                   63125       E6001         F6001         F9998       Cleaning Supplies                                 ClngSup
                   63126       E6001         F6001         F9998       Water Treatment Supplies                          WtrTrmtSup
                   63127       E6001         F6001         F9998       Vehicle Maint Supplies                            VehMainSup
                   63128       E6001         F6001         F9998       Equipment Maint Supplies                          EquipMnSup
                   63129       E6001         F6001         F9998       Sand Salt Ice                                     SndSaltIce
                   63130       E6001         F6001         F9998       Gasoline/Oil                                      GasOil
                   63131       E6000         F6000         F9998       Exterminating                                     Extermintg           Cost of exterminating from external suppliers                                    3580
                   63132       E6000         F6000         F9998       Trash Removal                                     TrashRemv            Cost of trash removal from external suppliers
                   63133       E6000         F6000         F9998       Recycling                                         Recycling
                   63134       E6000         F6000         F9998       Biowaste Disposal                                 BioWstDsp
                   63135       E6000         F6000         F9998       Cleaning                                          Cleaning             Cost of cleaning services from external suppliers
                   63199       E6000         F6000         F9998       Facilty Maint-Conversion Only                     FMtConv              Conversion Only - Facilities Maintenance
                   80036       E6001         F6001         F9998       IC - Chemicals                                    ICChemcls
                   80101       E6000         F6000         F9998       IC - WO - Wages                                   ICWOWgs
                   80102       E6000         F6000         F9998       IC - WO - Benefits                                ICWOBen
                   80103       E6000         F6000         F9998       IC - WO - Materials                               ICWOMat
                   80104       E6000         F6000         F9998       IC - WO - Ext Repair & Maint                      ICWOExRM
                   80105       E6000         F6000         F9998       IC - WO - Equipment Rental                        ICWOEqpRn
                   80106       E6000         F6000         F9998       IC - WO - Ext Consulting                          ICWOExCnt
                   80107       E6000         F6000         F9998       IC - WO - Equipment >$5,000                       ICEqp5k
                   80108       E6000         F6000         F9998       IC - WO - HZMAT Disposl                           ICHZMAT
                   80110       E6000         F6000         F9998       IC - CAES WO-Wages                                ICCAESWOWg
                   80111       E6000         F6000         F9998       IC - CAES WO-Benefits                             ICCAESWOBn
                   80115       E6000         F6000         F9998       IC - CAES WO-Materials                            ICCAESWOMt
                                                                                                            UVM Chart of Accounts                                                                                             DRAFT
                                                                                                            Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                                    Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                     Long Description               Short Description                              Description                              FRS Object Code     Rate FY '11 Rate FY '10
                    80120      E6000         F6000         F9998       IC - PPD WO-Wages                               ICPPDWOWg
                    80121      E6000         F6000         F9998       IC - PPD WO-Benefits                            ICPPDWOBn
                    80125      E6000         F6000         F9998       IC - PPD WO-Materials                           ICPPDWOMt
                    80130      E6000         F6000         F9998       IC - CUST WO-Wages                              ICCUSTWOWg
                    80131      E6000         F6000         F9998       IC - CUST WO-Benefits                           ICCUSTWOBn
                    80135      E6000         F6000         F9998       IC - CUST WO-Materials                          ICCUSTWOMt
                    80228      E6000         F6000         F9998       IC - Maintenance Svcs                           ICMntSvcs
                    80229      E6000         F6000         F9998       IC - Custodial Svcs                             ICCstdSvcs
  63200-63219         -           -             -             -        Telephone and Cable Tv                                  -                                             -                                         -                -            -
                    63201      E6320         F6000         F9998       Non-UVM Phone Service                           NUVMPhnSv                                                                                             3661
                    63202      E6320         F6000         F9998       Cell Phone Equip/Service                        CellPhnEqS                                                                                            3664
                    63203      E6320         F6000         F9998       Paging Equip/Service                            PageEqpSv                                                                                             3665
                    63204      E6320         F6000         F9998       Phone Equip Purchase External                   PhEqpPrch
                    63205      E6320         F6000         F9998       Telephone Tolls                                 TeleTolls
                    63206      E6320         F6000         F9998       Cable TV                                        CableTV
                    80001      E6320         F6000         F9998       IC - NET Directory                              ICNetDir
                    80002      E6320         F6000         F9998       IC - Phone Lines/Equip                          ICPhLnEq                                                                                              3660
                    80003      E6320         F6000         F9998       IC - Long Distance                              ICLngDst
                    80004      E6320         F6000         F9998       IC - Voice T&M                                  ICVocTM
                    80005      E6320         F6000         F9998       IC - Phone Mail                                 ICPhMail                                                                                              3663
                    80006      E6320         F6000         F9998       IC - Non-PBX Local Lines                        ICNPBXLLne
                    80007      E6320         F6000         F9998       IC - Non-PBX Long Distance                      ICNPBXLDst                                                                                            3670
                    80008      E6320         F6000         F9998       IC - Phone Equip Pur                            ICPhEqPur                                                                                             3667
                    80009      E6320         F6000         F9998       IC - Network T&M                                ICNetwTM
                    80010      E6320         F6000         F9998       IC - CC & Conference Calls                      ICCCCnCls
                    80011      E6320         F6999         F9998       IC - NET Yellow Pages                           ICNetYlPg
                    80012      E6320         F6000         F9998       IC - Wireless Data Svc                          ICWrlsData
                    80013      E6320         F6000         F9998       IC - Phone Work Order                           ICPhWrOrdr                                                                                            3668
  63500-63519         -           -             -             -        Rental                                                  -                                             -                                         -                -            -
                    63502      E6350         F6000         F9998       Rental - Equipment                              RentEquip            Expense associated with renting/leasing equipment                                3780
                    63507      E6350         F6350         F9998       Rental - External Facilities                    RentExtFac           Expense associated with renting/leasing a facility                               3790
                    63509      E6350         F6350         F9998       Rental - Land & Buildings                       RentLndBld           Expense associated with renting/leasing land/buildings
                                                                                                                                            Expense associated with maintenace of common areas in space
                   63519       E6350         F6350         F9998       Rental - Common Area Maint                      RentCAM              that is rented/leased.
                   80028       E6350         F6000         F9998       IC - Rental UVM Facilites                       ICUVMFac             Expense associated with renting/leasing a UVM facility
                   80034       E6350         F6000         F9998       IC - Equipment Rental                           ICEquipRnt
  64000-64099        -           -             -             -         Other Operating Expenses                                -                                             -                                         -                -            -
                   64001       E6000         F6999         F9998       Life Income Payments                            LifeIncPay
                   64003       E6000         F6999         F9998       Gain/Loss on Annunities                         GLAnnty
                   64005       E6000         F6999         F9998       A/R Collection Costs                            ARColCost
                   64011       E6000         F6999         F9998       UVM Organiztn Donations                         UVMOrgain
                   64013       E6000         F6999         F9998       Agency Funding                                  AgncyFndg
                   64015       E6000         F6999         F9998       External Donations                              ExtrnlDont
                   64016       E6000         F6999         F9998       Sponsorship                                     Sponrshp
                   64017       E6000         F6999         F9998       Game Guarantees                                 GameGrtee
                   64021       E6000         F6999         F9998       CATcard Fees                                    CATcrdFees
                   64031       E6000         F6999         F9998       Uniforms - Employees                            UnfrmEmpl            Uniforms for employees such as police services
                   64032       E6000         F6999         F9998       Uniforms - Athletics                            UnfrmAthl            Uniforms for sports teams
                   64033       E6000         F6999         F9998       Uniforms - Other                                UnfrmOthr
                   64034       E6000         F6404         F9998       Relocation Costs                                ReloCosts                                                                                             3060
                   64035       E6000         F6403         F9998       Post Doctoral Health Insurance                  PDocHltIn
                   64036       E6000         F6999         F9998       Resident Assistants                             ResdntAsst           reduction of housing for RA's, via banner.                                       3240
                   64037       E6000         F6999         F9998       Hall Advisor Meals                              HallAdMeal           sodexho invoice that is divided among dorms                                      3230
                   64038       E6000         F6000         F9998       Laundry Services                                LndrySvcs                                                                                             3800
                   64097       E6000         F6999         F9998       FAMIS Purcard Purchases                         FmsPurCd
                   64098       E6000         F6001         F9998       Conversion Only - Purcard Pur                   ConvPurcrd
                   64099       E6001         F6001         F9998       Purcard Purchases                               PcardPur             Used in AP for configuration
                   80029       E6000         F6999         F9998       IC - CATcard Fees                               ICCATcrdF
                   80039       E6000         F6999         F9998       IC - Tickets                                    ICTickets
                   80043       E6000         F6999         F9998       IC - CATcard Door Access                        ICCATDrAc
  64100-64109        -           -             -             -         Unallowable Expense                                     -                                             -                                         -                -            -
                   64101       E6000         F6999         F9998       Employee Service Gifts Unallow                  EmpSvcGft
                   64102       E6000         F6999         F9998       Gifts Unallowable                               GiftExp
                   64103       E6000         F6999         F9998       Unallowable Expense                             Unallowble
                   64104       E6000         F6000         F9998       Student Programs-Other Expense                  StdPrgOthr
                   64108       E6000         F6000         F9998       Unallowble Exp-Conversion Only                  UnallowCNV           Unallowable Expenses-Conversion Only
                   64109       E6000         F6000         F9998       Unidentfd Exp-Conversion Only                   UnidtfdCNV           Unidentified Expenses-Conversion Only
  64200-64249        -           -             -             -         Agric Oper Expenses                                     -                                             -                                         -                -            -
                   64201       E6001         F6001         F9998       Hay                                             Hay
                   64202       E6001         F6001         F9998       Grain                                           Grain
                   64203       E6001         F6001         F9998       Corn                                            Corn
                   64204       E6001         F6001         F9998       Seed                                            Seed
                   64205       E6001         F6001         F9998       Fertilizer                                      Fertlzr
                   64206       E6001         F6001         F9998       Bedding Sawdust                                 BdgSwds
                   64207       E6001         F6001         F9998       Bedding Sand                                    BdgSand
                   64208       E6001         F6001         F9998       Ag Medicine                                     AgMed
                   64209       E6001         F6001         F9998       Ag BST                                          AGBST
                   64210       E6000         F6000         F9998       Ag Artificial Insem                             AGArfInsm
                   64221       E6001         F6001         F9998       Breeding Improv Reports                         BrdImprvR
                   64222       E6001         F6001         F9998       Beef Improv Reports                             BeefImprR
                   64231       E6120         F6000         F9998       Blacksmith Services                             Blcksmth
                   64232       E6120         F6000         F9998       Animal Care Services                            ACSvcs
                   64234       E6120         F6000         F9998       Veterinary Services                             VetSvcs
                   64241       E6000         F6510         F9998       Tractor Repairs & Maint                         TrctRpr
                   64242       E6000         F6510         F9998       Farm Equip Repairs & Maint                      FrEqRM
  64250-64299        -           -             -             -         Animal Care Expenses                                    -                                             -                                         -                -            -
                                                                                                                                            Supplies used in normal care of laboratory animals in animal
                   64251       E6001         F6001         F9998       Animal Husbandry Supplies                       AnimHusSup           care facilities

                   64252       E6000         F6000         F9998       Animal Services - Outside Lab                   AnimSerOut           Services provided to animal care facility by outside laboratory.
                   64253       E6001         F6001         F9998       Animal Drugs/Pharmaceuticals                    AnimDrugPh           Drugs and pharmaceuticals used in animal care facilities

                   64254       E6001         F6001         F9998       Animal Persnl Protctv Supplies                  AnimPPSup            Protective supplies used by technicians in animal care facilities
                                                                                                                                            Supplies used for animal surgical protocols in animal care
                   64255       E6001         F6001         F9998       Animal Surgery/Xray Supplies                    AnimSrgX             facilities
                   64256       E6001         F6001         F9998       Animal Import/Export Supplies                   AnimImEx             Supplies used in importing and exporting animals.
                   64271       E6001         F6001         F9998       Lab Animal Feed                                 LbAnimFed            Feed used for animals in animal care facilities
                   64272       E6001         F6001         F9998       Lab Animal Bedding                              LbAnimBed            Bedding used for animals in animal care facilities

                   64281       E6001         F6001         F9998       Animal Cagewasher Supplies                      AnCagewSup           Supplies used for animal cagewashing in animal care facilities
                   64282       E6000         F6000         F9998       Animal Cagewasher Services                      AnCagewSer           Service for animal cagewashing in animal care facilities
                   64283       E6001         F6001         F9998       Animal Care Sanitatn Supplies                   AnSanitSup           Supplies used for sanitation in animal care facilites
                                                                                                              UVM Chart of Accounts                                                                                           DRAFT
                                                                                                              Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                                    Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                     Long Description                 Short Description                             Description                             FRS Object Code     Rate FY '11 Rate FY '10
                    64284      E6000         F6000         F9998       Animal Care Disposal Services                     AnDispSer          Service for the disposal of animals in animal care facilities
  64300-64329         -           -             -             -        Theatre Oper Expenses                                       -                                          -                                        -                -            -
                    64301      E6001         F6999         F9998       Props                                             Props
                    64302      E6001         F6999         F9998       Scene Shop Supplies                               Scene
                    64303      E6001         F6999         F9998       Scripts                                           Scripts
                    64304      E6001         F6999         F9998       Sound                                             Sound
                    64305      E6001         F6999         F9998       Lighting                                          Lighting
                    64306      E6001         F6999         F9998       Costumes                                          Costumes
                    64307      E6001         F6999         F9998       Musical Supplies                                  Musical
                    64308      E6001         F6999         F9998       Dramaturgy                                        Dramtgy
                    64309      E6001         F6999         F9998       Stage Manager Supplies                            StgMgr
                    64310      E6001         F6001         F9998       Box Office Supplies                               BoxOfcSup
                    64315      E6001         F6001         F9998       Special Effect Supplies                           SpclEffect
  64500-64699         -           -             -             -        Acquisitions-Library/Museum                                 -                                          -                                        -                -            -
  64501-64649        -           -             -             -         Acquisitions Library                                        -                                          -                                        -                -            -
                   64501       E6450         F6450         F9998       Acquisitions-Library                              AcqustnLib                                                                                          5200
  64650-64699        -           -             -             -         Acquisition-Museum                                          -                                          -                                        -                -            -
                   64650       E6000         F6450         F9998       Acquisitions-Museum                               AcqMuseum                                                                                    5100 & 5200
                                                                       Non-Capital Equipment, Furniture & Computer
  65000-65099         -           -             -             -
                                                                       Hardware, Software                                          -                                          -                                        -                -            -
                                                                                                                                             Records initial cost to purchase equipment costing less than the
                   65002       E6500         F6001         F9998       Other Equip <$5000                                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
                   65022       E6500         F6001         F9998       Non-Cap Cmptr Hardware <$5000                     NCapCmHd<5          less than the capital threshold
                   65025       E6500         F6500         F9998       Non-Cap Cmptr Hardware >$5000                     NCapCmHd>5
                                                                                                                                             Records initial cost to purchase software costing less than the
                   65042       E6500         F6001         F9998       Non-Cap Cmptr Software <$5000                     NCapCmSw<5          capital threshold
                   65045       E6500         F6500         F9998       Non-Cap Cmptr Software >$5000                     NCapCmSw>5
                                                                                                                                             Records initial cost to purchase furniture costing less than the
                   65051       E6500         F6001         F9998       Non Capital Furniture <$5000                      NCapFurn<5          capital threshold
                   65052       E6500         F6500         F9998       Non Capital Furniture >$5000                      NCapFurn>5
                   65061       E6500         F6500         F9998       Non Capital Vehicle                               NCapVehcle
  65100-65119        -           -             -             -         Maintenance & Licenses                                      -                                          -                                        -                -            -
                                                                                                                                             Ongoing costs to maintain computer hardware support (pc,
                   65101       E6510         F6510         F9998       Computer Hardware Maintenance                     CmpHrdwMnt          laptops, printers)
                   65102       E6510         F6020         F9998       Computer Hardware Service Cntr                    CmpHrdwSCn
                   65103       E6510         F6020         F9998       Software Maintenance & License                    SfwrMainLc          Ongoing costs to maintain software support and license.
                   65104       E6510         F6020         F9998       Software Services Contract                        SfwrServCn
                   65105       E6510         F6020         F9998       Laboratory Equip Maint                            LabEqMain
                                                                                                                                             Equipment maintenance service contracts provided by external
                   65106       E6510         F6510         F9998       Office Equipment Contracts                        OfceEqCntr          suppliers.
                                                                                                                                             Ongoing costs to maintain support of office equipment
                   65107       E6510         F6510         F9998       Office Equip Maintenance                          OfceEqMain          (copiers, faxes etc)
                   65109       E6510         F6510         F9998       Other Equip Maintenance                           OthEqpMain
                   80030       E6000         F6510         F9998       IC - Office Equip Repair                          ICOfcEqRp
  65200-65209        -           -             -             -         Subcontracts                                                -                                          -                                              3100       -            -
                                                                                                                                             Subcontract costs, less than $25k, on sponsored and
                   65201       E6000         F6520         F9998       Subcontracts < $25000                             Subcntr<25          construction projects
                                                                                                                                             Subcontract costs, greater than $25k, on sponsored and
                   65205       E6000         F6521         F9998       Subcontracts > $25000                             Subcntr>25          construction projects
                   65209       E6000         F6521         F9998       Subcontracts - Adv Pay                            SubcntrAdv
  65210-65219        -           -             -             -         Program Income Expense                                      -                                          -                                        -                -            -
                   65211       E6000         F6000         F9998       Program Income Expense Cr                         PrgInExpCr
  65300-65309        -           -             -             -         Prizes & Awards                                             -                                          -                                        -                -            -
                   65302       E6000         F6000         F9998       Prizes & Awards                                   PrizesAwds                                                                                          3050
  65310-65319        -           -             -             -         Fellow/Trainee                                              -                                          -                                              3100       -            -
                   65311       E6000         F6999         F9998       Scholarship Awards                                ScholAwd
                   65313       E6000         F6999         F9998       Fellowship Awards                                 FellowAwd
  65320-65329        -           -             -             -         Tuition & Fees                                              -                                          -                                        -                -            -
                   65321       E6532         F6532         F9998       Tuition & Fees Expense                            TuitFeeExp                                                                                          3250
                   65323       E6532         F6999         F9998       Room Fees                                         RoomFees
                   65324       E6532         F6532         F9998       Fees - Tution Related                             FeeTuitRlt
                   65325       E6532         F6532         F9998       Tuition                                           Tuition
  67000-67009        -           -             -             -         Principal Payments                                          -                                          -                                        -                -            -
                   67001       E6700         F6999         F9998       Principal Payments                                PrincPymts                                                                                          3960
  67010-67099        -           -             -             -         Interest Expense                                            -                                          -                                        -                -            -
                   67012       E6701         F6999         F9998       Interest Payments                                 IntPaymts                                                                                           3970
                   67013       E6701         F6999         F9998       Interest Credits                                  IntCredts
                                                                                                                                             Internal charge to record the interest incurred by internal
                   80031       E6701         F6999         F9998       IC - Interest Expense                             IDPIntExp           orginazations on the internal loans issued by the university.
  67100-67109        -           -             -             -         Bad Debt                                                    -                                          -                                        -                -            -
                   67101       E6000         F6999         F9998       Doubtful Accounts                                 DbtfAccts                                                                                           3890
                   67102       E6000         F6999         F9998       Doubtful Accounts Recovered                       DbtflActRv                                                                                          3900
                                                                                                                                             Write-off bad debts where no reserve account has been
                   67109       E6000         F6999         F9998       Bad Debt                                          BadDebt             established
 66000-66099         -           -             -             -         Facilities & Administration                                 -                                          -                                        -                -            -
  66000-66019        -           -             -             -         Facilities & Administration                                 -                                          -                                        -                -            -
                   66010       E6000         F6600         F6600       Facilities & Administration                       F&A
 69000-69999         -           -             -             -         Capital Expenditures                                        -                                          -                                        -                -            -
  69000-69019        -           -             -             -         Capital Equipment                                           -                                          -                                        -                -            -
                   69001       E6900         F6500         F9998       Capital Equipment                                 CapEquip
                   69005       E6900         F6910         F9998       Capital Computer Equipment                        CapCmpEqp
                   69007       E6900         F6910         F9998       Capital Telecom Equipment                         CapTelEqp
                   69018       E6900         F6910         F9998       Fixed Equip-Conversion Only                       FixedConv
                   69019       E6900         F6500         F9998       Moveable Equip-Conversion Only                    MoveConv
  69020-69039        -           -             -             -         Capital Furniture                                           -                                          -                                        -                -            -
                   69021       E6900         F6910         F9998       Capital Furniture                                 CapFurntr
  69040-69059        -           -             -             -         Capital Software                                            -                                          -                                        -                -            -
                   69042       E6900         F6910         F9998       Capital Software                                  CapSoftwr
  69060-69079        -           -             -             -         Capital Lease                                               -                                          -                                        -                -            -
                   69061       E6900         F6910         F9998       Capital Lease                                     CapLease
  69080-69089        -           -             -             -         Capital Land & Building                                     -                                          -                                        -                -            -
                   69081       E6900         F6910         F9998       Capital Land                                      CapLand
                   69086       E6900         F6910         F9998       Capital Building                                  CapBldg
  69090-69099        -           -             -             -         Proceeds from Sale of Capital Assets                        -                                          -                                        -                -            -
                   69092       E6900         F6910         F9998       Proceeds - Sale of Cap Assets                     PrcSaleCpA          CONTROL ACCT
                   69094       E6900         F6910         F9998       Gain/Loss - Sale of Cap Assets                    GLSaleCpA           CONTROL ACCT
                                                                                                           UVM Chart of Accounts                                                                                     DRAFT
                                                                                                           Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                           Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                    Long Description              Short Description                           Description                          FRS Object Code     Rate FY '11 Rate FY '10
                                                                                                                                          Used to move expenses to CIP or Asset categories via Asset
                   69098       E6909         F6999         F9998       Contra Asset                                   CntrAsset           module only. CONTROL ACCT
  69100-69199        -           -             -             -         Construction                                            -                                           -                                  -                -            -
                   69101       E6910         F6910         F9998       Architectural Srvc - Fees                      ArchSvFee
                   69102       E6910         F6910         F9998       Architectural Srvc - Reimbrsbl                 ArchSvRmb
                   69103       E6910         F6910         F9998       PreConstructionCntrs - Fees                    PreCCntFee
                   69104       E6910         F6910         F9998       PreConstructionCntrs-Reimbrsbl                 PreCCntRmb
                   69105       E6910         F6910         F9998       Traffic/Security Cntr - Fees                   TrfSecCFee
                   69106       E6910         F6910         F9998       Traffic/Security Cntr-Reimbrsb                 TrfSecCRmb
                   69107       E6910         F6910         F9998       Traffic Consult - Fees                         TrfCstFee
                   69108       E6910         F6910         F9998       Traffic Consult - Reimbrsbl                    TrfCstRmb
                   69109       E6910         F6910         F9998       Construction Spclt - Fees                      CnstrSpFee
                   69110       E6910         F6910         F9998       Construction Spclt - Reimbrsbl                 CnstrSpRmb
                   69111       E6910         F6910         F9998       General Cntrs - Fees                           GnlCtrFee
                   69112       E6910         F6910         F9998       General Cntrs - Reimbrsbl                      GnlCtrRmb
                   69113       E6910         F6910         F9998       Asbestos Cntrs - Fees                          AsbCtrFee
                   69114       E6910         F6910         F9998       Asbestos Cntrs - Reimbrsbl                     AsbCtrRmb
                   69115       E6910         F6910         F9998       Carpentry Cntrs - Fees                         CarpCntFee
                   69116       E6910         F6910         F9998       Carpentry Cntrs - Reimbrsbl                    CarpCntRmb
                   69117       E6910         F6910         F9998       Carpet Cntrs - Fees                            CrptCntFee
                   69118       E6910         F6910         F9998       Carpet Cntrs - Reimbrsbl                       CrptCntRmb
                   69119       E6910         F6910         F9998       Commissng Cntrs - Fees                         CmsCntFee
                   69120       E6910         F6910         F9998       Commissng Cntrs - Reimbrsbl                    CmsCntRmb
                   69121       E6910         F6910         F9998       Electrical Cntrs - Fees                        EleCntFee
                   69122       E6910         F6910         F9998       Electrical Cntrs - Reimbrsbl                   EleCntRmb
                   69123       E6910         F6910         F9998       Engineering Cntrs - Fees                       EngrCntFee
                   69124       E6910         F6910         F9998       Engineering Cntrs - Reimbrsbl                  EngrCntRmb
                   69125       E6910         F6910         F9998       Fire/Safety Cntrs - Fees                       FrSfCntFee
                   69126       E6910         F6910         F9998       Fire/Safety Cntrs - Reimbrsbl                  FrSfCntRmb
                   69127       E6910         F6910         F9998       Geotech Cntrs - Fees                           GeoCntFee
                   69128       E6910         F6910         F9998       Geotech Cntrs - Reimbrsbl                      GeoCntRmb
                   69129       E6910         F6910         F9998       Leed Consult - Fees                            LeedCntFee
                   69130       E6910         F6910         F9998       Leed Consult - Reimbrsbl                       LeedCntRmb
                   69131       E6910         F6910         F9998       Matrl Tstg Cntrs - Fees                        MtlTCntFee
                   69132       E6910         F6910         F9998       Matrl Tstg Cntrs - Reimbrsbl                   MtlTCntRmb
                   69133       E6910         F6910         F9998       Mechanical Cntrs - Fees                        MechCntFee
                   69134       E6910         F6910         F9998       Mechanical Cntrs - Reimbrsbl                   MechCntRmb
                   69135       E6910         F6910         F9998       Moving Cntrs - Fees                            MvngCntFee
                   69136       E6910         F6910         F9998       Moving Cntrs - Reimbrsbl                       MvngCntRmb
                   69137       E6910         F6910         F9998       Signage Cntrs - Fees                           SngCntFee
                   69138       E6910         F6910         F9998       Signage Cntrs - Reimbrsbl                      SngCntRmb
                   69139       E6910         F6910         F9998       Spec Inspect Cntrs - Fees                      SpIsCntFee
                   69140       E6910         F6910         F9998       Spec Inspect Cntrs - Reimbrsbl                 SpIsCntRmb
                   69141       E6910         F6910         F9998       Survey Cntrs - Fees                            SrvCntFee
                   69142       E6910         F6910         F9998       Survey Cntrs - Reimbrsbl                       SrvCntRmb
                   69143       E6910         F6910         F9998       Constructn Consult - Fees                      ConsCstFee
                   69144       E6910         F6910         F9998       Constructn Consult - Reimbrsbl                 ConsCstRmb
                   69145       E6910         F6910         F9998       Stmwtr Mdlng Consult - Fees                    StrmCstFee
                   69146       E6910         F6910         F9998       Stmwtr Mdlng Consult-Reimbrsbl                 StrmCstRmb
                   69147       E6910         F6910         F9998       Landscape Dsgn Cntrs - Fees                    LndScDFee
                   69148       E6910         F6910         F9998       Landscape Dsgn Cntrs-Reimbrsbl                 LndScDRmb
                   69149       E6910         F6910         F9998       Landscape Consult - Fees                       LndscpFee
                   69150       E6910         F6910         F9998       Landscape Consult - Reimbrsbl                  LndscpRmb
                   69151       E6910         F6910         F9998       Building Materials                             BldgMatrl
                   69152       E6910         F6910         F9998       Permit Fees                                    PermitFees
                   69153       E6910         F6910         F9998       Schematic Designs                              SchmtDesg
                   69154       E6910         F6910         F9998       Blueprints                                     Blueprints
                   69155       E6910         F6910         F9998       Central Utility                                CentralUtl
                   69156       E6910         F6910         F9998       Construction Documents                         ConstrDocs
                   69157       E6910         F6910         F9998       Window Treatments                              WindwTrmt
                   69158       E6910         F6910         F9998       Architectural Mdls/Renderings                  ArchMdlRnd
                   69159       E6910         F6910         F9998       Leed Fees                                      LeedFees
                   69160       E6910         F6910         F9998       Landscaping Materials                          LndscpMat
                   69170       E6910         F6910         F9998       Civil Eng Consult - Fees                       CvlEngCFee
                   69171       E6910         F6910         F9998       Civil Eng Consult - Reimbrsbl                  CvlEngCRmb
                   69172       E6910         F6910         F9998       Permit Consult - Fees                          PrmCstFee
                   69173       E6910         F6910         F9998       Permit Consult - Reimbrsbl                     PrmCstRmb
                   69190       E6910         F6910         F9998       Construction Contingency                       ConstContg
                   69199       E6910         F6910         F9998       Construction-Conversion Only                   CstrConv            Conversion Only - Construction
                   80032       E6910         F6910         F9998       IC - A&E Services                              ICAESvcs
 69200-69209          -           -             -             -        Depreciation                                            -                                           -                                  -                -            -
  69200-69209        -           -             -             -         Depreciation                                            -                                           -                                  -                -            -
                   69205       E6000         F6999         F9998       Depreciation Expense                           DepExp              CONTROL ACCT
 79000-79099         -           -             -             -         Cost of Goods Sold                                      -                                           -                                  -                -            -
  79001-79099         -           -             -             -        Cost of Goods Sold                                      -                                           -                                  -                -            -
                                                                                                                                          Cost of goods sold to customers: recognized based on
                   79001       E7900         F6999         F9998       Product 1 - Cost of Goods Sold                 COGSPrd1            inventory relief method (generally average cost).
                   79002       E7900         F6999         F9998       Product 2-Cost of Goods Sold                   COGSPrd2            See above
                   79003       E7900         F6999         F9998       Product 3-Cost of Goods Sold                   COGSPrd3            See above
                   79004       E7900         F6999         F9998       Product 4-Cost of Goods Sold                   COGSPrd4            See above
                   79005       E7900         F6999         F9998       Product 5-Cost of Goods Sold                   COGSPrd5            See above
                   79006       E7900         F6999         F9998       Product 6-Cost of Goods Sold                   COGSPrd6            See above
                   79007       E7900         F6999         F9998       Product 7-Cost of Goods Sold                   COGSPrd7            See above
                   79008       E7900         F6999         F9998       Product 8-Cost of Goods Sold                   COGSPrd8            See above
                   79009       E7900         F6999         F9998       Product 9-Cost of Goods Sold                   COGSPrd9            See above
                   79010       E7900         F6999         F9998       Product 10-Cost of Goods Sold                  COGSPrd10           See above
                   79011       E7900         F6999         F9998       Product 11-Cost of Goods Sold                  COGSPrd11           See above
                   79012       E7900         F6999         F9998       Product 12-Cost of Goods Sold                  COGSPrd12           See above
                   79013       E7900         F6999         F9998       Product 13-Cost of Goods Sold                  COGSPrd13           See above
                   79014       E7900         F6999         F9998       Product 14-Cost of Goods Sold                  COGSPrd14           See above
                   79015       E7900         F6999         F9998       Product 15-Cost of Goods Sold                  COGSPrd15           See above
                   79016       E7900         F6999         F9998       Product 16-Cost of Goods Sold                  COGSPrd16           See above
                   79017       E7900         F6999         F9998       Product 17-Cost of Goods Sold                  COGSPrd17           See above
                   79018       E7900         F6999         F9998       Product 18-Cost of Goods Sold                  COGSPrd18           See above
                   79019       E7900         F6999         F9998       Product 19-Cost of Goods Sold                  COGSPrd19           See above
                   79020       E7900         F6999         F9998       Product 20-Cost of Goods Sold                  COGSPrd20           See above
                   79095       E7900         F6999         F9998       Inventory Freight Expense                      InvFrtExp
                   79097       E7900         F6999         F9998       Purchases for Inventory                        PurInvntry
                   79099       E7900         F6999         F9998       Inventory Adjustment                           InvtryAdj                                                                                     3910
 80000-80999         -           -             -             -         Internal Charges                                        -                                           -                                  -                -            -
  80000-80998        -           -             -             -         Internal Charges                                        -                                           -                                  -                -            -
                   80035       E6000         F6000         F9998       IC - Conf & Events Svcs                        ICCAES
                   80037       E6000         F6000         F9998       IC - Library Services                          ICLibSvc
                   80038       E6000         F6000         F9998       IC - Health Well Being Svcs                    ICHWBSvc
                   80041       E6000         F6999         F9998       IC - Late Fees                                 ICLateFees
                   80042       E6000         F6999         F9998       IC - Commission Fee                            ICComsnFee
                   80044       E6000         F6000         F9998       IC - Certificates                              ICCerts
                                                                                                            UVM Chart of Accounts                                                                                        DRAFT
                                                                                                            Expense Account Values
                             OPS and PC    SP and AG      SP Bump
                   Actuals    Budgtary     Budgetary     Budegtary                                                                                                                                                                Fringe      Fringe
UV_Account Range   Account   Acct Rollup   Acct Rollup   Acct Rollup                     Long Description               Short Description                           Description                            FRS Object Code      Rate FY '11 Rate FY '10
                    80201      E6000         F6003         F9998       IC - Per Diem Animal Charge                     ICAnlchrg
                    80202      E6000         F6003         F9998       IC - Animal Set-Up Fees                         ICAnSetup
                    80203      E6000         F6003         F9998       IC - Animal Drugs                               ICAnDrgs
                    80204      E6000         F6003         F9998       IC - Animal Shipping                            ICAnShpg
                    80205      E6000         F6003         F9998       IC - Animal Procure                             ICAnPrcr
                    80206      E6000         F6003         F9998       IC - Animal Lab Svcs                            ICAnLbSv
                    80207      E6000         F6003         F9998       IC - Animal Lab Supplies                        ICAnLbSp
                    80208      E6000         F6003         F9998       IC - Vet Services                               ICVetSvc
                    80209      E6000         F6003         F9998       IC - Animal Tech Services                       ICAnTech
                    80210      E6000         F6003         F9998       IC - Animal Processing                          ICAnmlProc
                                                                                                                       ICAnChgSpt         Portion of Animal Care Per Diem subsidized by department
                   80211       E6000         F6003         F9998       IC - Per Diem Support                                              and/or college
                   80212       E6000         F6003         F9998       IC - Import/Export                              ICImptExpt
                   80213       E6000         F6003         F9998       IC - Animal Late Orders                         ICAnLateOr
                   80220       E6001         F6001         F9998       IC - Surplus Equip                              ICSrplsEqp
                   80224       E6000         F6000         F9998       IC - Other UVM Svcs                             ICOthUVM
                   80225       E6000         F6000         F9998       IC - Police Services                            ICPoliceSv
                   80226       E6000         F6000         F9998       IC - Arch & Eng Svcs                            ICArchEng          Inactive
                   80227       E6000         F6000         F9998       IC - Res Life Svcs                              ICResLife
                   80230       E6000         F6000         F9998       IC - Technical Svcs & Equip                     ICTcSvEq
                   80235       E6000         F6000         F9998       IC - Research Services                          ICRschSv
                   80236       E6000         F6000         F9998       IC - Consulting Svcs                            ICCnslt
                   80237       E6000         F6000         F9998       IC - Instruction Services                       ICInstr
                   80238       E6000         F6000         F9998       IC - Testing Services                           ICTesting
                   80239       E6000         F6000         F9998       IC - Transportation Svcs                        ICTransSvc
                   80240       E6000         F6000         F9998       IC - Parking Services                           ICPrkngSvc
                   80241       E6000         F6000         F9998       IC - Archeology Services                        ICArchgySv
                   80242       E6000         F6000         F9998       IC - Lab Services                               ICLabSvc
                   80243       E6001         F6001         F9998       IC - Lab Supplies                               ICLabSup
                   80244       E6000         F6000         F9998       IC - Biometry Support Fee                       ICBiometry
                   80245       E6000         F6000         F9998       IC - Statistical Services                       ICStatSvcs
                   80246       E6000         F6000         F9998       IC - Survey Services                            ICSrvySvcs
                   80247       E6000         F6999         F9998       IC - Athletic Services                          ICAthlSvcs
                   80248       E6000         F6000         F9998       IC - Davis Ctr Services                         ICDvCtrSvc
                   80997       E6000         F6999         F9998       IC - Expenditure Credits                        ICExpCrdt                                                                                        5800
                   80998       E6000         F8099         F9998       IC - Intra Unit Overhead                        ICUnitOvhd
  80999-80999        -           -             -             -         IC - Overhead                                           -                                        -                                         -                 -            -
                   80999       E8099         F8099         F9998       IC - Overhead                                   ICOverhead
  81000-81019        -           -             -             -         IE - Equipment Transfer                                 -                                        -                                         -                 -            -
                                                                                                                                          To only be used for equipment depriciation transfers for
                                                                                                                                          Income/Expense activities and only in conjunction with account
                   81001       E8100         F6999         F9998       IE - Equip Transfer                             IEEqupXfer         49900.
  81900-81999        -           -             -             -         Internal Funding                                        -                                        -                                         -                 -            -
                   81900       E6000         F6999         F9998       Intrnl Funding-Transfer To                      IFXferTo           To only be used in conjuction with account 49900.
                   81929       E8192         F6000         F9998       Expense Redistribution                          ExpRedist
  86490-86499        -           -             -             -                                                                 -                                        -                                         -                 -            -
                   86491       E8649         F6999         F9998       Addition to Balance                             AddtnBalnc                                                                                       7701
  89900-89999        -           -             -             -         Multi CFDA Adj                                          -                                        -                                         -                 -            -
                   89901       E8990         F8990         F9998       Multi CFDA Adj                                  MltCFDAadj
  90000-90999        -           -             -             -         Operating Suspense                                      -                                        -                                         -                 -            -
                   90001       E9000         F6999         F9998       Operating Suspense                              OperSusps          CONTROL ACCT                                                                0-13000
                   90002       E9000         F6999         F9998       Subsystem Default                               SubSysDflt         CONTROL ACCT
                                                                                                                       UVM Chart of Accounts        DRAFT
                                                                                                                  Interdepartmental Account Codes
                                                                                                                              Summary



                                               Internal Charge Account Codes
48000-48999                          Revenue                     80000-80999                            Expense
   48001      IC - NET Directory Rev                                80001      IC - NET Directory
   48002      IC - Phone Lines/Equip Rev                            80002      IC - Phone Lines/Equip
   48003      IC - Long Distance Rev                                80003      IC - Long Distance
   48004      IC - Voice T&M Rev                                    80004      IC - Voice T&M
   48005      IC - Phone Mail Rev                                   80005      IC - Phone Mail
   48006      IC - Non-PBX Local Lines Rev                          80006      IC - Non-PBX Local Lines
   48007      IC - Non-PBX Long Distance Rev                        80007      IC - Non-PBX Long Distance
   48008      IC - Phone Equip Pur Rev                              80008      IC - Phone Equip Pur
   48009      IC - Network T&M Rev                                  80009      IC - Network T&M
   48010      IC - CC & Conference Calls Rev                        80010      IC - CC & Conference Calls
   48011      IC - NET Yellow Pages Rev                             80011      IC - NET Yellow Pages
   48012      IC - Wireless Data Svc Rev                            80012      IC - Wireless Data Svc
   48013      IC - Phone Work Order Rev                             80013      IC - Phone Work Order
   48014      IC - Hardware Rev                                     80014      IC - Hardware
   48015      IC - Software Rev                                     80015      IC - Software
   48016      IC - Micro Comp Srvcs/Accr Rev                        80016      IC - Micro Comp Srvcs/Accsr
   48017      IC - Photo Services Rev                               80017      IC - Photo Services
   48018      IC - Advertisting Rev                                 80018      IC - Advertising
   48019      IC - Microfilming Services Rev                        80019      IC - Microfilming Services
   48020      IC - Copying Rev                                      80020      IC - Copying
   48021      IC - Convenience Copying Rev                          80021      IC - Convenience Copying
   48022      IC - Copy Center Charges                              80022      IC - Copy Center Charges
   48023      IC - Printing&Pub Svcs Rev                            80023      IC - Printing&Publishing Svcs
   48024      IC - Publications Rev                                 80024      IC - Publications
   48025      IC - Mail Processing Rev                              80025      IC - Mail Processing
   48026      IC - Audio/Visual Svcs Rev                            80026      IC - Audio/Visual Services
   48027      IC - Heat Plant Rev                                   80027      IC - Heat Plant
   48028      IC - Rental UVM Facilites Rev                         80028      IC - Rental UVM Facilites
   48029      IC - CATcard Fees Rev                                 80029      IC - CATcard Fees
   48030      IC - Office Equip Repr Rev                            80030      IC - Office Equip Repair
   48031      IC - Interest Expense Rev                             80031      IC - Interest Expense
   48032      IC - A&E Services Rev                                 80032      IC - A&E Services
   48033      IC - University Postage Rev                           80033      IC - University Postage
   48034      IC - Equipment Rental Rev                             80034      IC - Equipment Rental
   48035      IC - Conf & Events Svcs Rev                           80035      IC - Conf & Events Svcs
   48036      IC - Chemicals Rev                                    80036      IC - Chemicals
   48037      IC - Library Services Rev                             80037      IC - Library Services
   48038      IC - Health WellBng Svcs Rev                          80038      IC - Health Well Being Svcs
   48039      IC - Ticket Revenue                                   80039      IC - Tickets
   48040      IC - Fax Svc Revenue                                  80040      IC - Fax Services
   48041      IC - Late Fees Revenue                                80041      IC - Late Fees
   48042      IC - Commission Rev                                   80042      IC - Commission Fee
   48043      IC - CATcard Door Access Rev                          80043      IC - CATcard Door Access
   48101      IC - Work Order                                       80101      IC - WO - Wages
   48101      IC - Work Order                                       80102      IC - WO - Benefits
   48101      IC - Work Order                                       80103      IC - WO - Materials
   48101      IC - Work Order                                       80104      IC - WO - Ext Repair & Maint
   48101      IC - Work Order                                       80105      IC - WO - Equipment Rental
   48101      IC - Work Order                                       80106      IC - WO - Ext Consulting
   48101      IC - Work Order                                       80107      IC - WO - Equipment >$5,000
   48101      IC - Work Order                                       80108      IC - WO - HZMAT Disposl
   48101      IC - Work Order                                       80110      IC - CAES WO-Wages
   48101      IC - Work Order                                       80111      IC - CAES WO-Benefits
   48101      IC - Work Order                                       80115      IC - CAES WO-Materials
   48101      IC - Work Order                                       80120      IC - PPD WO-Wages
   48101      IC - Work Order                                       80121      IC - PPD WO-Benefits
   48101      IC - Work Order                                       80125      IC - PPD WO-Materials
   48101      IC - Work Order                                       80130      IC - CUST WO-Wages
   48101      IC - Work Order                                       80131      IC - CUST WO-Benefits
   48101      IC - Work Order                                       80135      IC - CUST WO-Materials
     na       na                                                    80199      IC - OthrUVMSvcs-Conversn Only
   452xx      IC Prod Sales                                         80201      IC - Per Diem Animal Charge
   452xx      IC Prod Sales                                         80202      IC - Animal Set-Up Fees
   452xx      IC Prod Sales                                         80203      IC - Animal Drugs
   452xx      IC Prod Sales                                         80204      IC - Animal Shipping
   452xx      IC Prod Sales                                         80205      IC - Animal Procure
   452xx      IC Prod Sales                                         80206      IC - Animal Lab Svcs
   452xx      IC Prod Sales                                         80207      IC - Animal Lab Supplies
   452xx      IC Prod Sales                                         80208      IC - Vet Services
   452xx      IC Prod Sales                                         80209      IC - Animal Tech Services
   452xx      IC Prod Sales                                         80210      IC - Animal Processing
   452xx      IC Prod Sales                                         80211      IC - Per Diem Support
   452xx      IC Prod Sales                                         80212      IC - Import/Export
   452xx      IC Prod Sales                                         80220      IC - Surplus Equip
   452xx      IC Prod Sales                                         80224      IC - Other UVM Svcs
   452xx      IC Prod Sales                                         80225      IC - Police Services
   452xx      IC Prod Sales                                         80226      IC - Arch & Eng Svcs
   452xx      IC Prod Sales                                         80227      IC - Res Life Svcs
   452xx      IC Prod Sales                                         80228      IC - Maintenance Svcs
   452xx      IC Prod Sales                                         80229      IC - Custodial Svcs
   452xx      IC Prod Sales                                         80230      IC - Technical Svc & Equip
   452xx      IC Prod Sales                                         80235      IC - Research Services
   452xx      IC Prod Sales                                         80236      IC - Consulting Svcs
   452xx      IC Prod Sales                                         80237      IC - Instruction Services
   452xx      IC Prod Sales                                         80238      IC - Testing Services
   452xx      IC Prod Sales                                         80239      IC - Transportation Svcs
   452xx      IC Prod Sales                                         80240      IC - Parking Services
   452xx      IC Prod Sales                                         80241      IC - Archeology Services
   452xx      IC Prod Sales                                         80242      IC - Lab Services
   452xx      IC Prod Sales                                         80243      IC - Lab Supplies
   452xx      IC Prod Sales                                         80244      IC - Biometry Support Fee
   452xx      IC Prod Sales                                         80245      IC - Statistical Services
   452xx      IC Prod Sales                                         80246      IC - Survey Services
   452xx      IC Prod Sales                                         80247      IC - Athletic Services
   452xx      IC Prod Sales                                         80248      IC - Davis Ctr Services
   452xx      IC Prod Sales                                         80250      IC - Network Maint/Servc
   452xx      IC Prod Sales                                         80251      IC - Network Installation
   452xx      IC Prod Sales                                         80252      IC - Software Installation
   452xx      IC Prod Sales                                         80253      IC - Software Svcs/Repair
   452xx      IC Prod Sales                                         80254      IC - Software Development
   452xx      IC Prod Sales                                         80255      IC - Hardware Installation
   452xx      IC Prod Sales                                         80256      IC - Hardware Maint&Repair
   452xx      IC Prod Sales                                         80257      IC - Office Equip Installation
   452xx      IC Prod Sales                                         80258      IC - Computer Lab 1
   452xx      IC Prod Sales                                         80259      IC - Computer Lab 2
   452xx      IC Prod Sales                                         80260      IC - Computer Lab 3
   452xx      IC Prod Sales                                         80261      IC - Cmptr Acct Svcs
   452xx      IC Prod Sales                                         80262      IC - Cmptr Backup Svcs
   452xx      IC Prod Sales                                         80263      IC - Cmptr Disk Sp Svcs
   48990      IC Tuition Allocation                                   na       na
   48997      IC - Reclassify Sales                                 80997      IC - Expenditure Credits
   48998      IC - Unit Support                                     80998      IC - Intra Unit Overhead
   48999      IC - Indirect                                         80999      IC - Overhead
          Account
Account                          Long Description    Short Description
            Type
A0000        Rev    All Accounts                     All-Accts
B4000        Rev    Total Revenues                   RvTotal
B5000        Exp    Total Expenses                   ExTotal
B6600        Exp    F&A                              F&A
B6909        Exp    Capital Expense Offset - B       CapOffStB
C4010        Rev    Tuition Revenue                  RvTuit
C4050        Rev    Fee Revenue                      RvFees
C4150        Rev    State Approp Revenue Total       RvStAppr
C4200        Rev    Sponsor Revenue                  RvSponsor
C4210        Rev    Non-Sponsor Revenue              RvNonSpnr
C4400        Rev    Non Operating Revenue            RvNonOp
C4500        Rev    Other Operating Revenue          RvOthOper
C4600        Rev    Other Non-Operating Revenue      OthNonOpRe
C4800        Rev    Income - Internal Sources        IncIntrnl
C4899        Rev    IC Indirect - C                  ICIndrctC
C5000        Exp    Salaries and Wages Total Expns   SWExpTotal
C5900        Exp    Benefit Plan Total Exp           BenExTotal
C6000        Exp    NonSalary Operating Expenses     ExpNSalOpr
C6600        Exp    F&A                              F&A
C6909        Exp    Capital Expense Offset - C       CapOffStC
C6910        Exp    Cap - Construction Cost          Capital
C7900        Exp    Cost of Goods Sold               COGS
C8990        Exp    Multi CFDA Adj - C               MltCFDAajC
C9000        Exp    Suspense                         Suspense
D4010        Rev    Tuition Revenue - General        RvTuitGen
D4030        Rev    Tuit Revenue - Medicine          RvTuitMed
D4040        Rev    Tuit Rev - Non Degree            RvTuitNDeg
D4043        Rev    Tuit Revenue - Other             RvTuitOth
D4050        Rev    Fee Revenue - Student            RvFeesStdt
D4100        Rev    Fee Revenue - Other              RvFeesOth
D4110        Rev    Fee Revenue - Athletics          RvFeesAth
D4150        Rev    State Approp Revenue             RvStateApp
D4200        Rev    Sponsored Project Revenue        RvSpnPrjct
D4210        Rev    Non-Sponsor Contract Revenue     RvNSpnCtr
D4400        Rev    Loan Revenues                    RvLoan
D4410        Rev    Investment Revenues              RvInvest
D4420        Rev    Endowment Revenues               RvEndow
D4430        Rev    Contribution Revenue             RvCntrb
D4500        Rev    Product Sales and Aux Income     RvSls&Aux
D4600        Rev    Other Revenue Sources            RvOthSrcs
D4640        Rev    Other Non Operating Revenue D    OthNonOpRE
D4800        Rev    Income - Interdepartmental       IncIntrDpt
D4899        Rev    IC Indirect - D                  ICIndrctD
D5010        Exp    Sal&Wg - Faculty                 SWFaculty
D5100        Exp    Sal&Wg - Officer of Admin        SWOfcrAdm
D5200        Exp    Sal&Wg - Staff Employees         SWStaff
D5700        Exp    Other Compensation               OtherComp
D5800        Exp    Payroll Suspense                 PaySuspens
D5900        Exp    Benefit Plan Exp Total           BenExpTtl
D6000        Exp    General Oper and Equip Expense   ExpOperEqp
D6909        Exp    Capital Expense Offset - D       CapOffStD
D6910        Exp    Capital - Construction Cost      CapConst
D7900        Exp    Cost of Goods Sold - D           COGS-D
D8990        Exp    Multi CFDA Adj - D               MltCFDAajD
D9000        Exp    Exp in Suspense                  ExpSusp
E4011        Rev    Tuit Rev - UnGrad In State       RvTuitUGIS
E4012        Rev    Tuit Rev - UnGrad Out of State   RvTuitUGOS
E4013        Rev    Tuit Rev - PreGrad In State      RvTuitPGIS
E4014        Rev    Tuit Rev - PreGrad Out of Stat   RvTuitPGOS
E4021        Rev    Tuit Rev - Grad In State         RvTuitGIS
E4022        Rev    Tuit Rev - Grad Out of State     RvTuitGOS
E4031        Rev    Tuit Rev - Med In State          RvTuitMdIS
E4032        Rev    Tuit Rev - Med Out of State      RvTuitMdOS
E4041        Rev    Tuit Rev - Non Dgr In State      RvTuitNDIS
E4042        Rev    Tuit Rev - Non Dgr Out State     RvTuitNDOS
E4043        Rev    Tuit Rev - Other                 RvTuitOthr
E4051        Rev    Fee Rev - Student Fees           RvFeesStnt
E4057        Rev    Fee Rev - Room Fees              RvFeesRoom
E4058        Rev    Fee Rev - Board Fees             RvFeesBrd
E4101        Rev    Fee Rev - Program & Event Fees   RvFeesPrgm
E4110        Rev    Fee Rev - Athletics              RvFeesAth
E4151        Rev    State Approp Revenue - VT        RvStateVT
E4154        Rev    State Revenue - Other than VT    RvStateOth
E4201        Rev    Sponsor Revenue - Direct         RvSpnDir
E4202        Rev    Sponsor Revenue - Facil & Adm    RvSpnF&A
E4211        Rev    Non-Sponsor Contract Income      RvNSnCtInc
E4401        Rev    Loan Income                      RvLoanInc
E4411        Rev    Investment Income                RvInvstInc
E4421        Rev    Endowment Income                 RvEndInc
E4431        Rev    Contribution & Pledge Revenue    RvCtrbPldg
E4501        Rev    Product Sales and Svcs Income    RvProdSls
E4531        Rev    Other Auxiliary Income           RvAuxOth
E4601        Rev    Royalty Income                   RvRylties
E4602        Rev    Licensing Income                 RvLcnsng
E4603        Rev    Fees - Other                     RvOthFees
E4610        Rev    Rental Income                    RvRentInc
E4640        Rev    Prior Yr Encmbrnc Offset BO      PrYrENCBO
E4649        Rev    Prior Yr Carry Forwd BO          PrYrCFBO
E4800        Rev    Inc - Internal Charge            IncIntChrg
E4870        Rev    IC - Subsidy                     ICSubsdBO
E4899        Rev    IC - Indirect                    ICIndrctBO
E4900        Rev    Intrnl Funding - Transfer From   XferFromBO
E5010        Exp    Sal&Wg - Instr Fac Tenr Trk      SWIFacTT
E5020        Exp    Sal&Wg - Instr Fac NonTnr Trk    SWIFacNTT
E5021        Exp    Sal&Wg - Clin Fac NonTnr Trk     SWClnFacNT
E5030        Exp    Sal&Wg - Research Faculty        SWRschFac
E5040        Exp    Sal&Wg - Extension Faculty       SWExtFac
E5042        Exp    Sal&Wg - Ext Fac Civil Serv      SWExFCvS
E5050        Exp    Sal&Wg - Library Faculty         SWLibFac
E5060        Exp    Sal&Wg - Med Grp Inst Fac Tenr   SWMGIFacTT
E5061        Exp    Sal&Wg - Med Grp Inst Fac NTnr   SWMGIFacNT
E5062        Exp    Sal&Wg - Med Grp Clin NT Fac     SWMGClNTF
E5063   Exp   Sal&Wg - Med Grp Resch Fac       SWMGRscFac
E5068   Exp   Sal&Wg - Med Grp Ofc Admin       SWMGOfcAdm
E5069   Exp   Sal&Wg - Med Grp Staff           SWMGStaff
E5070   Exp   Sal&Wg - Acad Adm -Chair         SWChrAAdm
E5071   Exp   Sal&Wg - Acad Adm -NonChair      SWOthAAdm
E5072   Exp   Sal&Wg - Acad Adm -NChrCvS       SWOthAACS
E5080   Exp   Sal&Wg - Cont Ed Faculty         SWCEFac
E5090   Exp   Sal&Wg - Faculty - Addl Work     SWFacAdlWk
E5110   Exp   Sal&Wg - Officers of Admin       SWOfcAdm
E5200   Exp   Sal&Wg - Staff Salaries          SWStaffSal
E5300   Exp   Sal&Wg - Staff Wages             SWStaffWge
E5390   Exp   Sal&Wg - Post Doc Associates     SWPDocWg
E5500   Exp   Sal&Wg - Grad Students           SWGrdStd
E5502   Exp   Sal&Wg - Grad Rsch Asst          SWGrdRsAst
E5503   Exp   Sal&Wg - Grad Advisors           SWGrdAdv
E5510   Exp   Sal&Wg - PreDoc Fellow/Trainee   SWPrDFlwTr
E5521   Exp   Sal&Wg - Students                SWStdnt
E5530   Exp   Sal&Wg - Std Work Stdy           SWStdWkSt
E5600   Exp   Sal&Wg - Other Comp & Wages      SWOthComp
E5700   Exp   Other Compensation               OtherComp
E5800   Exp   Payroll Suspense                 PaySuspens
E5900   Exp   Ben - Employee Benefits          BenHlthCr
E5940   Exp   Ben - Tuition Remission          BenTuitRem
E5991   Exp   Ben - Full Benefit Rate          BenRtFull
E5992   Exp   Ben - Fed Emp Benefit Rate       BenRtFedEm
E5994   Exp   Ben - Part Time Benefit Rate     BenRtParTm
E5996   Exp   Ben - Med Grop Benefit Rate      BenMedGrp
E6000   Exp   Other Operating & Services       OthOprSvc
E6001   Exp   Supplies & Materials             SupplyMatl
E6010   Exp   Copying & Printing Services      CpyPrntSvc
E6012   Exp   Postage & Shipping               PostShip
E6020   Exp   Computer Services                ComptrSvc
E6050   Exp   Travel                           Travel
E6055   Exp   Hospitality & Business Meals     HspBsMls
E6101   Exp   Insurance                        Insurnce
E6102   Exp   Ins - Gen Liability              InsGenLib
E6103   Exp   Ins - CBP Bldg Cont              InsCBPBld
E6104   Exp   Ins - CBP Other                  InsCBPOht
E6105   Exp   Ins - Umbrl Excs                 InsUmbrl
E6106   Exp   Ins - Vehicle                    InsVehcl
E6120   Exp   Consulting & Prof Services       CnsltPfSvc
E6300   Exp   Utility Expense - NonFuel        UtilExpOth
E6301   Exp   Utility Expense - No2 Fuel       UtilExp2Fl
E6302   Exp   Utility Expense - No6 Fuel       UtilExp6Fl
E6303   Exp   Utility Expense - Natrl Gas      UtilExpNGs
E6304   Exp   Utility Expense - Propane        UtilExpPrp
E6309   Exp   Utility Expense - Heat Plant     UtilExpHtP
E6310   Exp   Utility Expense - Electric       UtilExpElc
E6311   Exp   Utility Expense - Water Swg      UtilExpWSw
E6313   Exp   Repair and Maintenance Expense   RepMaint
E6320   Exp   Telephone & Related Charges      Telephone
E6350   Exp   Rental Expense                   RentExp
E6450   Exp   Library Acquisitions             LibAcqs
E6500   Exp   Non Capital Equipment            NonCapEqup
E6510   Exp   Maintenance & Licenses           MntLicense
E6532   Exp   Tuition & Fees                   TutnFees
E6700   Exp   Principal Payment                PrinPmnt
E6701   Exp   Interest Expense                 IntExp
E6900   Exp   Equipment                        Equip
E6909   Exp   Capital Expense Offset - E       CapOffStE
E6910   Exp   Construction Cost                Constrct
E7900   Exp   Cost of Goods Sold - E           COGS - E
E8099   Exp   IC - Overhead                    ICOvrhdBO
E8100   Exp   IE - Equipment Transfer          IEEqXfrBO
E8190   Exp   Intrnl Funding - Transfer To     XferToBO
E8192   Exp   Exp Redistrbtn                   ExpRdstr
E8649   Exp   Addtn Fund Balance               AddFdBal
E8990   Exp   Multi CFDA Adj                   MltCFDAadj
E9000   Exp   Exp - Suspense                   SspnsExp
F5000   Exp   Personnel Salary                 PersnlSal
F5510   Exp   Stipends                         Stipends
F5511   Exp   Stipends - Pre Doctoral          StpdPreDr
F5990   Exp   Fringe Benefits                  FrngeBnf
F6000   Exp   Services & Other Expenses        OtherExp
F6001   Exp   Supplies                         Supplies
F6003   Exp   Animal Costs                     AnmlCst
F6011   Exp   Publication Costs                PublCost
F6020   Exp   Computer Services                CompSvc
F6050   Exp   Domestic Travel                  DomTrvl
F6052   Exp   Foreign Travel                   ForgnTrvl
F6054   Exp   Trainee Travel                   TraineeTvl
F6101   Exp   Participant Expenses             PartExp
F6102   Exp   Participant Travel               PartTrvl
F6120   Exp   Consultant & Contract Services   CnstSvc
F6121   Exp   Contract Services                CntrctSvc
F6124   Exp   Training Related Exp             TrngRltd
F6127   Exp   Patient Care Expenses            PatientEx
F6128   Exp   Inpatient Care Exp               InpntCr
F6350   Exp   Non-UVM Facilities Rental        NUVMFcRnt
F6403   Exp   Postdoc Health Insur             PostdocHIn
F6404   Exp   Relocation Costs                 ReloCost
F6450   Exp   Acquisitions                     Acquistn
F6500   Exp   Equipment                        Equip
F6510   Exp   Equipment Maintenance            EquipMnt
F6520   Exp   Sub-Award <$25k                  SubAwd<25
F6521   Exp   Sub-Award >$25k                  SubAwd>25
F6532   Exp   Tuition & Fees                   TuitionFee
F6600   Exp   Facilities & Administration      FacAdmin
F6910   Exp   Alterations & Renovations        AltrRnvtn
F6999   Exp   Sponsor Excluded                 SponsorExc
F8002   Exp   Telecom Services                 Telecom
F8099   Exp   Internal - Overhead Expenses     IntrnlExp
F8990   Exp   Multi CFDA Adj                   MltCFDAadj
F9998   Exp   Total Direct                     TltDirect
 Acct                     Descr          Fringe
50100   Tenure-Track, Tenured               40.5%   50100   TRUE
50200   Non-Tenure-Track                    40.5%   50200   TRUE
50210   Clin NT Track COM Fac               40.5%   50210   TRUE
50300   Research Faculty                    40.5%   50300   TRUE
50400   Extension Faculty                   40.5%   50400   TRUE
50402   Extension Faculty Civil Serv        33.0%   50402   TRUE
50500   Library Faculty                     40.5%   50500   TRUE
50600   Med Group Tenure-Track              40.5%   50600   TRUE
50610   Med Group Non-Tenure Track          40.5%   50610   TRUE
50620   Med Group Clin NT Track Fac         40.5%   50620   TRUE
50630   Med Group Research Faculty          40.5%   50630   TRUE
50680   Med Group Ofc of Admin              40.5%   50680   TRUE
50690   Med Group Staff                     40.5%   50690   TRUE
50700   Chairperson                         40.5%   50700   TRUE
50710   Other Academic Admin Work           40.5%   50710   TRUE
50712   Other Academic Admin Cvl Svc        33.0%   50712   TRUE
50800   Continuing Education Faculty        40.5%   50800   TRUE
50810   CE Evening Div Faculty Salary       40.5%   50810   TRUE
50820   CE Summer Ses Faculty Salary        40.5%   50820   TRUE
50830   CE Non-Credit Instruction            8.6%   50830   TRUE
50840   CE General Faculty Work             40.5%   50840   TRUE
50850   Cont Education Faculty Temp          8.6%   50850   TRUE
50860   CE Evening Div Faculty Temp          8.6%   50860   TRUE
50870   CE Summer Ses Faculty Temp           8.6%   50870   TRUE
50880   CE Non-Credit Instruction Temp       8.6%   50880   TRUE
50890   CE General Faculty Work Temp         8.6%   50890   TRUE
50900   COM Cont Med Education Salary       40.5%   50900   TRUE
50910   Faculty Summer Daily Pymts          40.5%   50910   TRUE
50920   Faculty Incidental Payments         40.5%   50920   TRUE
50925   Faculty Emeriti Wages                8.6%   50925   TRUE
51100   Officer of Administration           40.5%   51100   TRUE
51102   Officer of Admin Cvl Svc            33.0%   51102   TRUE
52000   Staff Salary                        40.5%   52000   TRUE
52050   Staff Coaching Salary               40.5%   52050   TRUE
52100   Non-Exmpt Secretarial/Clerical      40.5%   52100   TRUE
52110   Non-Exmpt Tech/Paraprof             40.5%   52110   TRUE
52120   Non-Exmpt Skilled Crafts            40.5%   52120   TRUE
52130   Non-Exmpt Service Maintenance       40.5%   52130   TRUE
52140   Non-Exmpt Profesnl/Non-Faculty      40.5%   52140   TRUE
52150   Exmpt Techn/Paraprof                40.5%   52150   TRUE
52160   Exmpt Skilled Crafts                40.5%   52160   TRUE
52170   Exmpt Service Maintenance           40.5%   52170   TRUE
52180   Exmpt Professional/Non-Faculty      40.5%   52180   TRUE
52190   Exempt Exec/Admin/Managerial        40.5%   52190   TRUE
52200   Staff CE General Staff Work         40.5%   52200   TRUE
52300   Staff Salary Summer Daily Pymt      40.5%   52300   TRUE
52400   Staff Salary Incidental Pymt        40.5%   52400   TRUE
52500   Staff Salary On-Call                40.5%   52500   TRUE
52600   Staff Salary Overtime               40.5%   52600   TRUE
53000   Staff Hourly Wages                  40.5%   53000   TRUE
53100   Non-Exmpt Hrly Secr/Clerical        40.5%   53100   TRUE
53110   Non-Exempt Hrly Techn/Paraprof      40.5%   53110   TRUE
53120   Non-Exempt Hrly Skilled Crafts      40.5%   53120   TRUE
53130   Non-Exempt Hrly Service Maint       40.5%   53130   TRUE
53140   Non-Exempt Hrly Prof/Non-Fclty   40.5%   53140   TRUE
53150   Exempt Hrly Techl/Paraprof       40.5%   53150   TRUE
53160   Exempt Hrly Skilled Crafts       40.5%   53160   TRUE
53170   Exempt Hrly Service Maint        40.5%   53170   TRUE
53180   Exempt Hrly Prof/Non-Faculty     40.5%   53180   TRUE
53190   Exempt Hrly Exec/Admin/Mng       40.5%   53190   TRUE
53500   Staff Hourly On-Call             40.5%   53500   TRUE
53600   Staff Hourly Overtime            40.5%   53600   TRUE
53900   Postdoctoral Associates          40.5%   53900   TRUE
56100   Temporary Wages                   8.6%   56100   TRUE
                                                 56102   FALSE
56150   General Wages - Coaching          8.6%   56150   TRUE
57100   Medical Leave                    40.5%   57100   TRUE
57101   Med Group Medical Leave          40.5%   57101   TRUE
57120   Sick & Disability Leave          40.5%   57120   TRUE
57121   Med Group Sick & Disabil Leave   40.5%   57121   TRUE
57200   Vacation                         40.5%   57200   TRUE
57300   Holiday                          40.5%   57300   TRUE
57400   Staff Training                   40.5%   57400   TRUE
57500   Rest Periods                     40.5%   57500   TRUE
57600   Personal Day                     40.5%   57600   TRUE
57700   Other Paid Leave                 40.5%   57700   TRUE
57710   Bonus                            40.5%   57710   TRUE
57711   Award - Coaching                  8.6%   57711   TRUE
57891   Clothing Reimbursement            8.6%   57891   TRUE
57895   Cell Phone Stipend                8.6%   57895   TRUE




59910   Full Benefit Rate                40.5%
59912   Federal Employee Benefit         33.0%
59914   Part-time Benefit Rate            8.6%
59916   Medical Group Benefit Rate       40.5%

				
DOCUMENT INFO