FY2016 - Administrative and Support Unit Account Code List Account Object Name
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FY2016 - Administrative and Support Unit Account Code List ******Please note that this document is to be used as a Reference Only. All account codes and reasonings are subject to change at any time. ****** Please contact the Comptroller's Office for full account code details. Account Object Name Code # REVENUES Tuitions Tuition-PHD Professional Studies Income Tuition-Other 1034 1041 1042 Student Fees F/T Undergraduate General Fees P/T Undergraduate General Fees Graduate General Fees Student Activity Fee Application Fee Graduate Co-op Fee Library Late Fines and Lost Books Special Exams Fee Transcript Fees Student Health Insurance Fees Other Student Fees Room Income - Contra Remission Athletic Scholarships 1091 1092 1093 1094 1098 1099 1100 1103 1104 1105 1110 1113 1142 Description Charges assess against students for credit courses and other instructions. Charges assess against students for credit courses and other instructions. Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges. Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges. Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges. Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges. Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges. Charges assessed against students for student activities, applications, and services excluding tuition, room, and board charges. Used for the housing “I Am a Dragon” grants. Scholarship related tuition expenses are posted here. (Contra Revenue) Scholarship related books expenses are posted here. Book expenses may hit account code 3110 first and then are moved up manually by General Accounting. (Contra Revenue) Contra Revenue: All scholarship related other expenses are posted here. Athletic Schlp-Books 1143 Athletic Schlp-Other 1144 Auxiliary Enterprise Revenue 20/200 Dining Plan 14/475 Dining Plan 250 Dining Dollars Dining Dollar Plan 150 Dining Dollar Plan 500 Dining Dollar Plan 750 100 Meal Passes 75 Meal Passes 25 Meal Passes Platinum Meal Plan Vending Income Phone Income Room Income Conference/Facility Rental Income Dragon Shops Income Theatre Income Barber Shop Income Commissions Income Combo 75/500 Dining Plan Combo 50/250 Dining Plan Combo 25/105 Dining Plan Parking Token Income Parking Meter Income Parking Fines Income Parking Permit Income Game Room Income Bowling Income Auxiliary General Fee Allocation Faculty Club - Beverage Sales Faculty Club - Food Charges Faculty Club - Membership Dues Other Income 11/14 Meal Plan Uncollected Revenue Gold Meal Plan 9 Meal Plan 5 Meal Plan Kosher Meal Plan Summer Meal Plan Employee Meal Plan SEPTA ComPass Income Blue Meal Plan Industry Grants & Contracts Revenue 1127 1128 1129 1130 1132 1133 1134 1135 1136 1148 1151 1152 1153 1154 1155 1156 1157 1158 1160 1161 1162 1163 1164 1165 1166 1167 1168 1169 1170 1171 1172 1173 1174 1175 1177 1178 1179 1184 1185 1186 1188 1189 1221 No longer in use Example: Athletics Equipment Room Athletic Revenue Athletics Ticket Sales Athletics Guarantees Athletics Tournament Fees Athletics Marketing Income Wellness Center Membership Income Athletics NCAA Income Athletics Commissions Athletic Membership Revenue Athletic Locker Rental Revenue 1301 1302 1303 1304 1305 1306 1307 1308 1309 Spporting event tickets Outside guarantees from other schools or organizations to play in competitions No longer in use Sponsorship sales Deposits of memberships NCAA Checks - Based on how many scholarships we give No longer in use No longer in use REC center locker rentals 3/15/2016 Dining Plan Revenue Dining Plan Revenue Dining Plan Revenue Dining Plan Revenue Dining Plan Revenue Dining Plan Revenue No longer in use - Meal Pass Revenue No longer in use - Meal Pass Revenue No longer in use - Meal Pass Revenue No longer in use - Dining Plan Revenue Example: Laundry, Coca-Cola, Snack Machines No longer in use Example: Housing Revenue, Summer Conference Revenue Example: Rental Income from DragonShops, Landmark, No longer in use - 1344 (effective FY09) No longer in use No longer in use Example: University City Sodexo, Barnes and Noble, Dragon Card (Center City and Queen Lane, see 1173) Dining Plan Revenue Dining Plan Revenue Dining Plan Revenue Example: Queen Lane Parking Office Tokens No longer in use No longer in use Student Fee Auxiliary Portion No longer in use - Bar Closed Barnes and Noble Center City & Queen Lane Commission No longer in use No longer in use No longer in use No longer in use No longer in use Page 1 of 7 FY2016 - Administrative and Support Unit Account Code List Account Object Name Code # Description Other Income Private Gifts Revenue Ground Lease Income Collection Receipts Sales/Service Education Activities Revenue 1215 1281 1290 1320 Miscellaneous Income Rental Income Royalties Income Contract Revenue PHEAA College Work Study Prog Match ID Photo Income Bounced Check Fee Income Coin Copier Income Other Fines/Penalties Prior Year Surplus Spend Budget 1340 1344 1345 1347 1350 1375 1380 1385 1390 1999 EXPENSES - Personnel Faculty Salary Regular Full-Time Teaching Salaries Faculty Salaries M.D./Ph.D. Faculty Supplemental Clinical Faculty Department Head Administrative Supplemental Auxiliary Teaching Salary Full-Time Auxiliary Teaching Salary Part-Time Teaching Extra Comp Research Faculty Compensation Research Extra Compensation Adjunct/Part-Time Teaching Salary 2010 2011 2013 2020 2030 2041 2042 2060 2065 2070 2080 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %11.5 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %11.5 Non-Faculty Salary and Wages Regular Administrative Salaries Full-Time Regular Administrative Salaries Part-Time Administrative Supplement F/T Supplemental One Time Pays P/T Supplemental One Time Pays 2211 2212 2213 2214 2216 Associated Fringe Rate - %33 Associated Fringe Rate - %11.5 On-going supplemental pay. Associated Fringe Rate - %33 One time supplemental pay. Associated Fringe Rate - %33 Associated Fringe Rate - %11.5 Support Staff Salary and Wages Support Staff Salaries Full-Time Support Staff Salaries Part-Time Temporary A Salaries Educ Schlp Fellow Recipient Research Vacation Payout 2241 2242 2260 2262 2263 Associated Fringe Rate - %33 Associated Fringe Rate - %11.5 Individuals hired for less than six months, Per-Diem, or CO-OPS. Associated Fringe Rate - %11.5 Please use appropriate Fringe Rate if any. Please use appropriate Fringe Rate if any. Student Salaries Graduate Assistant/Teaching Assistant Salaries Graduate Assistant Research Assistant Salaries Graduate Research Fellow College Work Study Program Salaries Student Salaries Graduate Fellowships 2410 2412 2420 2421 2430 2450 2460 No Associated Fringe Rate No Associated Fringe Rate Please use appropriate Fringe Rate if any. Please use appropriate Fringe Rate if any. No Associated Fringe Rate Student employees, Resident Assistants, Conference Assistants & Commuter Assistants stipends. No Associated Fringe Rate Please use appropriate Fringe Rate if any. Union Salary and Wages Custodial Salaries Maintenance Salaries Engineer Salaries Custodial Shift Differential Maintenance Shift Differential Engineer Shift Differential 2510 2525 2550 2631 2641 2651 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Overtime Salaries Regular Administrative Overtime Salaries Support Staff Overtime Salaries Custodial Overtime Salaries Maintenance Overtime Salaries Engineer Overtime Salaries Other Overtime Salaries Salary Increase Pool 2610 2620 2630 2640 2650 2660 3792 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 Associated Fringe Rate - %33 No longer in use - Utilize 2620 This does not pool to the bottom line Full-Time Fringe Benefits Allocation Invalid Payroll Transactions Part-Time Fringe Benefits Allocation 2910 2911 2920 Benefits eligible employees - Designated Cost Centers For Payroll use only No longer in use - Utilize 2910 3/15/2016 Gift cost center donations Example: Rock climbing class, abs class, programming, massages, Example: Sodexo Deferred Revenue, Winter Clinics, Apparel Sales, Sports Fundraising, Alumni Events, Merchandise Sales, Entry Fees, Team Clinics, Immunization Processing Fee, CAB Event, DCOM umbrella sales, Raffle ticket sales, Golf Outing Example: Renting out the Armory Other Contract Revenue No longer in use Example: Student Conduct & Community Standards Roll-Over funds to be used for budgeting Designated/Restricted Cost Centers. Page 2 of 7 FY2016 - Administrative and Support Unit Account Code List Account Object Name Code # Description EXPENSES - General Supplies Expense Office Supplies Expense Lab Supplies Expense Instructional Supplies Expense Other Supplies Expense Computer Supplies Custodial Supplies Expense Maintenance Supplies Expense Electrical Supplies Expense Plumbing Supplies Expense Cleaning Supplies Security/Life Safety Supplies HVAC Supplies Uniform Expense 3011 3012 3016 3017 3018 3020 3030 3035 3040 3045 3046 3047 3669 Example: Office supplies, hanging files, ID supplies, Communication Costs Communication Equipment Local Telephone Expense Communications Service Expense Long Distance Telephone Expense Other Telephone Expense 3051 3052 3053 3054 3055 Example: Cell phones, equipment, pagers, radios Books, Subscriptions, and Periodicals Books Expense Electronic Books Purchased Subscriptions Expense Periodicals Expense Electronic Resources Purchased Microfilms Expense Library Binding Expense AV and Audio Material 3110 3111 3120 3130 3138 3140 3141 3142 One time publication expense E-Book purchases and subscriptions Recurring publication expense, renewals, new subscriptions to magazines, papers, bulletins Printed annual, recurring publication Annual, recurring publication Dues, Memberships, and Licenses Expense Dues Expense Memberships Expense 3155 3160 Licenses Expense 3165 Yearly fees for groups Example: Professional membership dues, affiliation fees for individuals Example: Master mechanics, vehicles, boilers, underground tanks, residence halls, permit for message center (License Renewals should not post here - see account code 3365) Printing and Duplication Expense Printing Expense Publications Expense Copy Charges Copy Paper Expense Catalogue/Brochure Expense 3210 3220 3230 3235 3240 Example: Outside printing, Architectural plan reproduction (Highly recommended using PMS when possible) Example: Maps / student handbooks (Highly recommended using PMS when possible) Copying charges outside of Drexel (Highly recommended using PMS when possible) Copy paper purchases not affiliated with Office Depot. Brochure development and design (Highly recommended using PMS when possible) Postage Expense First Class Postage Expense Postage Meter Expense Express Mail Shipping Business Reply Postage Expense International Mail Postage Expense Permit 144 Postage Expense Other Postage Expense Postage Due 3255 3256 3258 3259 3260 3265 3270 3275 3280 Travel Expense Athletic Team Meals Athletic Team Lodging Athletic Team Travel-Other Expenses Athletics Officials Travel Expense 3301 3302 3303 3304 Athletics Recruiting Travel Air/Rail Transportation 3305 3310 Domestic Travel Expense (within USA) Foreign Travel Expense Conference and Registration Fees 3320 3330 3340 Entertainment Expenses 3344 Local Business Expense Lodging Expense 3345 3346 Non-Travel Business Meals Team Transportation Food - Banquet Food - Participants 3347 3348 3353 3354 3/15/2016 Example: HVAC, drafting, medical supplies, water cooler, athletic equipment, validation stickers, ID cards, Example: Wiring, chargers, mouse, keyboard Example: Janitorial supplies, Wet tasks for Wellness center Electrical and plumbing supplies under $2,500 Electrical including stores materials Plumbing including stores materials No longer in use - Utilize 3020 Example: AED, CPR, First-Aid Example: Uniforms for union, public safety, PMS employees & athletic teams. Example: Cell phone bills, external telephone bills (Verizon), cable bills (DTV), cell phone stipends. Example: Calling cards, Sports Fax service, Conference calls not billed through IRT CDs and DVDs (most likely associated with trainings, workshops, or conferences) Courier services used by Printing & Mailing Fed Ex - Transportation charges USPS Register Receipts Example: COD, FedEx overnight services, UPS, Courier Services, etc… NCAA Team Travel. All meals purchased for teams either home or away, and in season or out of season. NCAA Team Travel. All team hotels - Needs to be different than just staff travel (professional conferences, ) NCAA Team Travel. Movie Rentals, washing of clothing, other misc. purchases while away NCAA Game Expenses. Officiating fees for Referees. NCAA Recruiting. All travel, meals and lodging associated with our coaches recruiting potential Student-Athletes (considered under "recruiting" for reporting purposes. Domestic and foreign airfare & baggage fees and rail transportation costs. Expenses while traveling (Conferences and other University business) in the U.S. including meals, telephone, taxi, shuttle, parking, tips, and internet service. Expenses while traveling outside the U.S. including meals, telephone, taxi, shuttle, parking, tips, and internet service. Fees to attend conferences, seminars, workshops or meetings either locally or out of town. Expenses for amusement, social activities, fundraising and public relations including all related costs such as tickets to shows or sports events, meals, alcohol, lodging, rentals, transportation and gratuities. Meals for department staff are Entertainment Expenses unless served during meetings or seminars where the purpose is dissemination of technical information or training. Meal expenses for staff recognition, entertainment and holiday celebrations are Entertainment Expenses. Entertaining clients, mileage, and expenses for conducting University business including meals, transportation, parking and tolls. (including fundraising and public relations activities) Hotel room expenses while traveling (including conferences) within & outside of U.S. Meal expenses incurred for the purpose of conducting University business locally (does not include conferences, use account code 3320) NCAA Team Travel. Team transportation. Expenses for food at banquets and special events. Page 3 of 7 FY2016 - Administrative and Support Unit Account Code List Account Object Name Code # Description Lease/Rental Expense Maintenance equipment i.e. copier, trash balers, tent rental, shredder, Xerox, Canon (Color copies are noted with C and black & white copies are noted with B), Ikon Office Solutions, IOS Capital, furniture, dishwasher, electronic upgrades, service and installation Equipment Lease/Rental Expense 3355 Auto Lease/Rental University Multi Year Vehicle Lease Computer Lease/Rental Expense Software Licenses & Leases Building Lease/Rental Expense Miscellaneous Meeting Room Expenses 3356 3357 3360 3365 3370 3371 License Renewals Tennis facility and boathouse rental, leases at University Housing overflow locations Meeting room rentals for business meetings or other events while traveling or conducting business locally Benefits HSA Employer Contribution 3398 HSA-Employer Contribution (Benefits) Professional Services Legal Expense - Corporate Audit Expense Consulting Expense 3402 3403 3404 Other Professional Services Expense Architectural & Eng. Prof Services Non-Salaried Physician's Fees Temporary Personnel Services Fees 3405 3406 3408 3409 Insurance Expense Insurance Premium - Primary Insurance Premium - Excess Broker's Fee Surplus Lines Tax Bonds/Surety Expense Loss Fund Claims Administrative Expenses Other Insurance Expenses 3421 3422 3423 3424 3425 3426 3427 3428 This does not pool to the bottom line Construction Contracts Equipment Service Contracts Equipment Maintenance and Repairs Medical Insurance Premiums Plumbing Services Expense Carpentry Services Expense HVAC Services Expense Extermination Services Expense Maintenance Services Expense Elevator Services Expense Custodial Services Expense Electrical Services Expense Landscaping/Horticultural Services Other Services Expense Carpeting Repairs Painting Cleaning Service Fire Protection Water Treatment Window Cleaning Waste Removal 3440 3441 3442 3450 3481 3482 3483 3484 3485 3486 3487 3488 3489 3490 3491 3492 3493 3494 3495 3496 3497 3498 PDC or Facilities Mgmt. only- Periodically SST expenses if associated with construction contracts Major equipment contracts, SST Example: Uncontracted outside vendor repairs, off-site repairs, repairs not covered by agreement, inspections, Vehicle & Bike This does not pool to the bottom line 3/15/2016 Truck & autos leases, van rentals, rent-a-cars, fork lift, box trucks, flat bed trucks and one year or less vehicle leases. Includes the cost of gas for leased vehicles while traveling on University business, repairs on leased vehicles/buyouts Vehicle lease more than one year Example: Performers & artists, web design, graphic design, CAD services, Officials/Referees, Photographer, Game Announcers/Radio, sign language interpreters, Security Event Coverage/Recoverable, speaker, signage Temporary employee agency fees Sport Medical Service Example: UNICCO (Student Centers, DAC, University Housing) Elevator maintenance contractors Example: UNICCO billable extras, HireRight, PPD invoices Example: Rendin Alarm Co, Oliver Sprinkler Co, fire extinguisher service, fire code/standpipe and Verizon web alarm monitory University Facilities only Page 4 of 7 FY2016 - Administrative and Support Unit Account Code List Account Object Name Code # Description Other Purchased Services Other Purchased Services 3499 Other General Expenses Security Expenses Honoraria Snow Removal Trash Removal 1/03 Parking Hahnemann 1/03 Parking St Christopher's SEPTA ComPass Employee Program Athletic Officials Fee Student Athlete Medical Expenses Awards Expense Accreditation Expense Real Estate Expense Audit Adjustments Fines & Penalties Other Taxes Expense Real Estate Taxes Use & Occupancy Taxes Advertising Expense Photo Expense Commissions Bank Fee Expense Management Fee Expense Exhibition expense Merchandise Cost Employee Moving Expense Record Storage Expense Staff Development Expense University Catering & Food Costs University Dining Meal Plan Costs 3443 3444 3445 3446 3508 3512 3529 3530 3601 3613 3614 3615 3617 3618 3621 3622 3623 3625 3626 3628 3630 3631 3637 3638 3640 3642 3645 3646 3647 Athletics Recruiting Other Recruiting Expense Faculty and Staff Recruiting Expense Student Hospitality Qualification Expense Contributions/Donation Expense 3651 3655 3660 3665 3666 3667 Participant Expense 3670 Example: Radio contract, Locksmith, cleaning service for overflow locations, movers, duct cleaning, fence repairs, lawn care, alarm certification. (Event security expense/not recoverable). Not to be used for Capital Purchases. Allied Barton Guest speaker gifts University Facilities only University Facilities only SEPTA Employer portion NCAA Game Expenses. Game fee (determined by the CAA or NCAA) for officials. NCAA Reporting. Items purchased by Sports Medicine, Doctor’s Visits. Example: Awards at banquets, staff trainings, athletic awards, plaques, award photos and trophies Example: Center City District payments No longer in use Example: False alarm fines/penalties, OSHA fines (US Dept. of Labor) PPA payments. Late fees need to be charged to 3707. Example: City of Philadelphia Example: City of Philadelphia Example: Film purchase and development / Digital camera accessories, Kelly Massa photography Fees and other expenses for display tables and booths at conferences and workshops either locally or out of town. Give-A-Ways and promotional items Staff relocation expenses Example: DocuVault - Document storage and shredding Example: On-site or local classes, workshops, seminars, speakers, training materials Example: Chestnut Street Catering & Sodexo charges Billed Sodexo Dining Plans NCAA Recruiting. Subscriptions for recruiting services, information books from recruiting events, data supplied for recruiting, (All needs to be considered "recruiting" for reporting purposes. Advertisement of open positions and candidate interview expenses Student and student athlete open houses Example: Floral arrangements, Condolence expense. Off-campus ceremony contributions. Example: Police Athletic League (see 3677 for tables) and Resident Programming (The Phillies) Gas purchased for internally - owned or leased vehicles. Gasoline purchased for a leased vehicle while traveling is charged to account 3356. Vehicle Gasoline Renovation Expense Banquet Tables/Sponsorship Expense Parking Charges - Non Travel 3672 3675 3677 3696 Petty Cash Expense 3698 Miscellaneous Expense Bad Debt Expense Collection Costs Late / Penalty Costs Foreign Currency Translation Adjustment Legal Settlements Guarantees Assessments Amortization (API) Interest Expense Patent Expense Game Expense 3699 3705 3706 3707 3710 3715 3720 3725 3733 3735 3760 3765 Utilities Expense Gas Expense Steam Expense Electric Expense Water and Sewer Expense Oil Expense 3505 3510 3515 3520 3525 Utilities costs Utilities costs Utilities costs Utilities costs Utilities costs Minor Equipment Expense <$5,000 Athletic Equipment / Uniforms Athletic Facility Equipment Office Furniture/Equipment Expense <5,000 Lab Equipment <5,000 Maintenance Equipment Expense <5,000 Software/Computer Equipment Expense <5,000 3801 3802 3810 3816 3820 3830 NCAA Equipment, Uniforms and Supplies. Uniforms, warm-ups, practice gear, sport specific equipment (sticks, balls, pads, ) NCAA Equipment, Uniforms and Supplies. Goals, nets, windscreens Example: Fax machine, replaced furniture in office and halls, office equipment, lighting equipment, drafting tables and chairs Other Equipment Expense <5,000 3840 3/15/2016 Payments made to DU Parking (Fraternity/Sorority Life) Do not budget here. Do not post expenses here, use account code that reflect spending. This account code is only used when departments can not account for the petty cash. This is a write off account code. Example: Tee-shirts, staff shirts, balloons, housing programs, Athletics pays a team a "guarantee" amount to play a game at Drexel. Example: Computer, software, printers, external hard drive Example: Tools, Larger Athletic equipment, fences, diving boards, boats, batting cage, shop vacuum, break cleanings, food service equipment, ID equipment Page 5 of 7 FY2016 - Administrative and Support Unit Account Code List Account Object Name Code # Description Service Department Charges EHS Services Charges Paul Peck Rental Charges Athletics Department Charges Printing/Dupl Svcs Charges Copy Card Service Charges Telecommunications Charges Instructional Media Charges Postage Charges DUTV Charges Food Service Charges Faculty Club Charges University Store Calhoun Lab Charges Security Charges Parking Charges Security Installations HR Expense Reallocation Office of Computing Services 4001 4002 4005 4010 4015 4020 4025 4030 4035 4040 4045 4050 4055 4060 4061 4062 4065 4070 IRT Networking Charges Facility Use Charge CSC/MAC Maintenance Charge 4072 4080 4085 Maintenance Service Charges Transportation Charges Facilities Management Project Management Facilities Management Project Materials Charges Custodial Service Charges Student Activities - Copy Charges Triangle - Advertising Charges Insurance Premium Charges 4090 4091 4095 4098 4100 4101 4102 4110 Debt Service Charges Miscellaneous Departmental Charges Utility Charges Planning and Design Charges Mandell Theatre Service Charges Chemistry Dept Supplies Service Charge Special Services Event Mgt Fee Residence Hall Service Chgs Conference Services Service Charge Drexel Roses HRM Service Department Charges Animal Expense DUST Services Dept Charge ID Card Service Dept Charge University Communications Advertising Charges Fleet Management Program Medical/Surgical Supplies - AP Rent Payment - Tenant DU/PHEC IC Chargebacks Dean's Tax Physician Billing Charge CPG Administrative Overhead Educational Support Expense DU/PHEC IC Research Services Departmental Overhead 4115 4120 4125 4130 4135 4140 4145 4150 4152 4155 4160 4165 4185 4190 4195 4198 4201 4251 4254 4255 4256 4257 4258 4261 4262 Student Financial Aid Other Fringe Benefits PhD Tuition Remission and Fees Tuition Remission (TA's/GA's) Tuition Remission (Research Assistants) Other Tuition Remission Other Drexel University Scholarships Restricted Scholarships 3470 4514 4515 4516 4518 4545 4550 Grant in aid to other Universities/Schools This does not pool to the bottom line." Restricted in use to only PhD Tuition Remission. Major Equipment Expense >$5,000.00 Office Furniture/Equipment Expense >5,000.00 Software/Computer Equipment Expense >5,000.00 Maintenance Equipment Expense >5,000.00 Transportation Equipment Expense >5,000.00 Building Equipment Expense >5,000.00 Other Equipment Expense >5000.00 6305 6310 6315 6320 6325 6330 Greater than $5,000 capitalized item Research Costs Sponsored Projects Fringe Benefits Indirect Cost Calculation Fringe Benefit Calculation Subcontract Expense <$25,000 Subcontract Expense >$25,000 2950 7001 7002 7011 7012 3/15/2016 Safety & Health Charges Rental of Paul Peck Room for Meetings Example: Game tickets, rental of Athletic Facilities Example: Business cards, brochures, letterhead, forms Charges for phone usage and conference calls AV equipment rental Postage expenses - Printing & Mailing Video and satellite production Sodexo - Dragon Dollar Additions, Meal Plan tickets, or Dining plans Faculty Club membership and lunches Security officers and event related services Example: University vehicle parking, event related parking paid by department, parking for Assistant Director /Resident Directors HR background check fee Technology support Work orders for telephones and networking services ( phone purchases, new/move existing service, data wiring, electronic installations, Crashplan) Example: Equipment rentals/ facility rentals, UNICCO event related set ups, breakdowns & custodial work No longer in use Example: Waste removal, recycling and elevator expenses, projects, chargeable work orders, Event Setup, storage in general services building etc…(University Facilities or UNICCO) Facilities transportation charges FM Project Fees - capital cost centers only Additional cleanup cost Expense recovery generated by departments that do not have designated interdepartmental codes Utility usage charged to Auxiliaries areas only - Does not pool to bottom line PDC Project Fees Event management fee for assisting large event planning & staffing events Using residence halls for visitor housing or rental for events No longer in use DUST equipment rental & student personnel hours Fleet management expenses Athletics only - trainer supplies This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line Room remissions for Resident Assistants and Conference Assistants Vehicle Purchases Example: Food Service Equipment FT- 32.8% , PT-8.2%, Clinical-14.5% This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line Page 6 of 7 FY2016 - Administrative and Support Unit Account Code List Account Object Name Expense Recovery COM Expense Recovery Expense Recovery- Internal Charges Expense Recovery - External Charges Designated Overhead Recovery DU/PHEC IC Grant Recovery DU/PHEC IC General Recovery DU/PHEC IC Miscellaneous Recovery Code # 8007 8010 8011 8012 8013 8014 8015 Description This does not pool to the bottom line Expense recovery from Drexel departments Expense recovery from outside Drexel This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line This does not pool to the bottom line Holding and Action Codes Budget Development Salary 4993 Deficit Coverage Pooled Budget Funds Transfer Transfer to Plant Depreciation Transfer Debt Service Transfers Non-Mandatory transfers Funds Transfer Salary Savings Principal - Fraternity Loans 4997 4999 7088 7089 7071 7072 7073 7081 7091 C/R Rule Code for Budget 7777 3/15/2016 Used for reconciling personnel and operating budgets as well as to house pending salary transfers - This does not pool to the bottom line. Must be used for Funding Transfers related to deficits coverage May not spend out of this account code Used to transfer funds when a designated cost center is involved Used to transfer funds when a capital cost center is involved This does not pool to the bottom line This does not pool to the bottom line Used on FTF to clear deficit from prior years. This does not pool to the bottom line Used to transfer salary savings from designated funds to restricted funds This is an account that is defaulted for a rule code error. If there is ever any activity posted to this account we need to contact General Accounting immediately Page 7 of 7
