FRS Banner Decription Object
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Expense Accounts - New Pool Format Banner Decription FRS Object Banner Decription Detail - Personal Services 1110 152020 State Retirement 1310 153080 Law Officer Retmnt 1380 154070 Tiaa Optional Retmnt 1210 156030 Medical Insurance 1209 157140 Disability Insurance 1280 157250 Unemployment Comp 1410 157360 Workers Comp Premium 1400 159010 Staff Benefits 1450 159050 Staff Benefits Res 1455 161110 Suggested Awards 1120 162005 EPA Severance Wages 1220 162010 SPA Severance Wages 1420 162020 EPA Severage Wages 1460 162105 Back Wage Settlement 1140 162405 Work Comp Death Bene 1240 162580 St Disability Pmts 1340 162681 Ext St Disabilty Pmt 1270 165110 Board Member Comp 1810 166010 Taxble Emp Exp Reimb 1814 170025 Chg Accrued Vacation 111010 115010 119110 121010 123010 129110 131010 131015 135050 135055 141010 141020 141030 141060 145010 145020 145030 146010 151010 151014 EPA Regular Salaries EPA Academic Salary EPA Salary Reserves SPA Regular Salary SPA LEO Salary/Wages SPA Salary Reserves Non-Student Reg Wage Temp Employee Wages Student Regular Wage Student Work Study 1 EPA Overtime Paymts SPA Overtime Payment Non-Student Ot Pay Student Overtime Pay EPA Employee On Loan SPA Employee On Loan EPA Teachers On Loan SPA Longevity Paymts Social Security Soc Sec Dual Emp-Dec 1420BP 142010 142020 143010 143011 143012 143020 143030 144039 144049 SPA Premium and Holiday Pay EPA Holiday Prem Pay 1131 SPA Holiday Prem Pay 1231 EPA Shift Prem Pay 1132 SPA Premium Payment 1230 SPA Shift Prem Pay 1232 Non-Student Prem Pay 1430 Student Premium Pay 1470 EPA Other Prem Pay 1139 SPA Other Prem Pay 1239 1630BP 163160 163161 163263 163265 163366 163968 Workers Compensation Workers Comp Benefit Work Comp Med Beneft Work Comp Temp Dispm Work Comp Partial Di Work Comp Perm Disbl Worker Comp Other Cs FRS Object 1820 1880 1870 1830 1840 1550 1860 1800 1890 1510 1150 1250 1350 1627 1567 1580 1581 1700 1604 1825 1560 1561 1563 1565 1566 1568 Last Modified: 7/26/2006 1 of 7 Expense Accounts - New Pool Format Banner Decription 211010 211020 212010 212020 212030 212040 212210 213110 213120 213210 213220 213310 214010 214110 214210 214310 214410 214510 214610 215010 215020 217010 217020 217099 218105 218106 218210 218310 218410 218510 2100BP Litigation Expense Legal Services Audit Fees Finance Consultant F Investmt Advisiory S Financial Serv Other Securities Lend Fees Med Svc Hosp Provide Direct Treat Personn Med Svc Dec Non Hosp Medical Ser No Hospi Emp Employmt Physica Oth Info Tech Servic Wan Support Services Video Trans Supp Ser Lan Support Services Pc And Print Sup Ser Server Supp Services Mainframe Supp Serv Acad Inst/Res Serv Substitute Teachers Administrative Servi W/Comp Admin Service Work Comp Tfr To Osc Contract Food Servic Food Ser Conferences Laundry Services Agr Laboratory Service A Janitorial Service A Waste Remo/Recycle A 2200BP 221010 221020 222010 223010 224110 224210 224310 224410 224510 Utilities Utilities Electricity Natural Gas/Propane Water & Sewer Fuel Oil Coal Fuel Wood Fuel Energy Svcs Chem Add Energy Svcs-Steam FRS Object Banner Decription Purchased Contractual Services 1911 218610 Security Services Ag 1910 218710 Pest Ctrl Service Ag 1915 218810 Lawns And Grounds Ag 1920 219110 Employee On Loan Pay 1925 219250 Honorariums 1928 219251 Honorariums-Dec/Educ 3910 219252 Honorariums-Dec/West 1930 219253 Honorariums-Dec/Nort 1932 219310 Transportation Servi 1931 219320 Contracted Towing Se 1933 219904 Contracted Services 1935 219905 Specialized Therapy 1982 219906 Cbrs Comm Base Rehab 1984 219907 Case Consultation/Ed 1983 219908 Respite Care 1985 219909 Transportation 1987 219910 Other Contracted Ser 1988 219911 Contract Clinic Ser 1989 219912 Research Particip Pm 1970 219913 Interpreter Services 1972 219914 Current Services 1986 219915 Misc Contractual Ser 3960 219916 Commission Expense 8299 219917 Bankruptcy Expense 3906 219918 Other Cost Or Losses 3907 219919 Grant Advance 3922 219920 Auction Services 3923 219921 Mis Contract Ser Con 3924 219922 E-Payment Discounts 3925 219923 Fund Raising Costs FRS Object 3926 3927 3928 1940 1950 1951 1952 1953 3929 3930 1900 1965 1966 1967 1968 1969 1990 1991 1992 1996 3000 3900 3901 3902 3903 3904 3932 3934 3936 3976 3300 3310 3313 3314 3312 3311 3315 3316 3317 Last Modified: 7/26/2006 2 of 7 Expense Accounts - New Pool Format Banner 231010 232010 233110 233120 233210 233310 233410 233510 233610 233710 233810 239010 241010 242010 243010 244110 244210 244310 244410 244510 244610 244710 244810 244910 245010 245110 245210 249010 251110 251210 251310 251320 252110 252310 252410 252510 253010 253110 253210 253310 253410 253510 253610 254110 254210 254310 259010 271110 271221 271331 271410 271420 271522 271632 271704 271713 Decription Repairs-Buildings Repairs-Other Struct Repairs-Motor Vehicl Vehicle/Car Wash Repairs-Oth Comp Equ Repairs-Other Equipm Repairs Wan Equip Repairs Video Tran E Repairs Lan Equip Repairs Pc'S/Printer Repairs - Servers Repairs-Other Maint Contract-Build Mt Contract-Other St Maint Contract-Equip Maint Agree Oth Soft Maint Agree Wan Soft Main Agree Oth Dp Eq Main Agree Wan Equip Main Agree Video Eqi Main Agree Lan Equip Main Agree Pc/Printe Main Agree Pc Softwa Main Agree Server Sw Main Agree Servers Main Agree Mainframe Main Agree Mf Softwa Maint Contract-Other Rent/Lease Land Rent/Lease Bldg/Offi Rent/Lease Oth Facil Room Rental Conferen Rent/Lease Mtr Vehic Rent/Lease Voice Equ Rent/Lease Gen Offic Rent/Lease Furniture Rnt/Lease Oth Comp E Rent/Lease Wan Equip Rent/Lease Video Tra Rent/Lease Lan Eq Rent/Lease Pc/Printe Rent/Lease Servers Rent/Lease Mainframe Rent/Lease Pc Softwa Rent/Lease Server Sw Rent/Lease Mf Softwa Rent/Lease Oth Prope In-State Trans-Air Out Of State Tran-Ai Out-Cntry Trans-Air Travel In-State Trans-Groun Out Of State Trans-G Out-Cntry Tran-Groun Travel Advance In-State Trans-Other FRS Object Banner Decription 2000BP Purchased Services 3510 271791 Travel Adv - Team 3513 271792 Travel Adv - Recruit 3512 271793 Travel Adv - Admin 3515 271823 Out Of State Tran-Ot 3511 271933 Out-Cntry Trans-Othe 3514 272101 Athletic-Team 3520 272102 Athletic-Recruiting 3521 272103 Athletic-Admin 3522 272114 In-State Lodging 3523 272224 Out Of State Lodging 3524 272334 Out-Cntry Lodging 3500 272415 In-State Meals 4410 272525 Out Of State Meals 4413 272635 Out-Cntry Meals 4412 272716 In-State Oth Trav Ex 4414 272826 Out State Other Trav 4415 272936 Out-Cntry Other Trav 4416 273141 Non-Employee Transpo 4417 273242 Non-Employ Lodging 4418 273243 Non-Employ Meals 4419 273244 Non-Employ Other 4420 281110 Communication 4421 281120 Telephone Services 4422 281210 Telecomm Data Charge 4423 281310 Teleconference Charg 4424 281410 Cellular Phone Charg 4425 281510 Email/Calendaring Ch 4400 281610 Video Transmission C 4111 281710 Internet Ser Provide 4110 281810 Data Wiring Ser Chrg 4100 281910 Telephone Wir Ser Ch 4115 282110 Computer/Dp Services 4313 282120 Data Processing 4310 282210 Managed Lan Ser Chg 4312 284010 Postage 4311 284020 Postage Surcharge 4202 284030 Mailing Services 4203 284040 Freight/Delivery Ser 4204 285010 Printing And Binding 4205 286010 Advertising 4206 287010 Cable Tv 4207 291110 Insurance Property 4208 291210 Insurance Mtr Vehicl 4213 291310 Insurance Liability 4214 291910 Insurance & Bonding 4215 292010 Insurance Bonding 4300 293019 In-State Registratio 3111 293029 Out State Registrati 3121 293039 Out-Cntry Registrati 3131 293052 Reg Fees College Fai 3100 293054 Registration Fees 3112 294110 Ed Assist Pgm Taxabl 3122 294210 Ed Assist Pgm Non Ta 3132 295010 Employee Moving Exp 3104 295150 Employee Tuition Wai 3113 295192 Fac/Staff Tuit Waive FRS Object 3191 3192 3193 3123 3133 3101 3102 3103 3114 3124 3134 3115 3125 3135 3116 3126 3136 3141 3142 3143 3144 3200 3202 3203 3204 3205 3206 3207 3208 3213 3214 3209 3800 3218 3201 3211 3212 3600 3400 3700 3250 4505 4512 4511 4500 4510 3119 3129 3139 3952 3954 1591 3905 1530 3950 1592 Last Modified: 7/26/2006 3 of 7 Expense Accounts - New Pool Format Banner Decription 311010 312010 313010 314010 315010 319010 319020 319030 321010 321020 322010 323010 324010 324020 325010 326010 326110 327010 328010 329015 329016 331010 332010 Office Supplies Data Processing Supp Photographic Supplie Eng/Drafting Supplie Security/Safety Supp Other Admin Supplies Miller Analogies Institutional Sat Household Supplies Janitorial Supplies Beding/Textile Produ Laundry Supplies Carpentry & Hardware Repair Supplies Agric/Animal Supplie Sand,Gravel,Concrets Asphalt & Tar Suppli Structural Steel Sup Road Signs & Signals Oth Facilty & Hardwa Plants & Planting Ma Gasoline Diesel Fuel FRS Object 3000BP 2600 2910 2912 2911 2913 2900 2957 2958 2100 2112 2110 2113 2115 2400 2116 2117 2118 2119 2120 2121 2125 2511 2510 Banner Decription Supplies 333010 Oil/Lubricants/Fluid 334010 Tires/Tubes 335010 Motor Vehicle Supply 335020 Motor Veh Rep Parts 336010 Other Fuels 341010 Food Products 341020 Training Table Exp 342010 Dietary Supplies 351010 Clothing & Uniforms 352010 Recreational Supplie 353010 Rehabilitation Suppl 361010 Medicines 363010 Dental Supplies 364010 Optical Supplies 365010 Orthopedic Supplies 369010 Medical Supplies 369020 Laboratory Supplies 371010 Scientific Supplies 372010 Educational Supplies 380010 Purchase For Resale 380020 Bk St Adoption Excep 390010 Supplies & Materials FRS Object 2513 2515 2500 2512 2514 2200 2210 2202 2111 2114 2124 2301 2304 2305 2306 2302 2303 2310 2300 2700 2701 2000 Last Modified: 7/26/2006 4 of 7 Expense Accounts - New Pool Format FRS Object Banner Decription 4000BP Property, Plant & Equipment 411010 Land Acquisition Cos LT 2500 5700 451310 Classroom/Libr Furni LT2500 411015 Land Acquisition Cos ≥ 2500 5700 451315 Classroom/Libr Furni GE 2500 412110 Land/Legal&Record Fe LT2500 5705 452110 Office Equipment Capital LT2500 412115 Land/Legal&Record Fe ≥ 2500 5705 452115 Office Equipment Capital GE 2500 413010 Land Appraisal/Surve LT2500 5710 452120 Movable Equip LT 2500 413015 Land Appraisal/Surve ≥ 2500 5710 452125 Movable Equip GE 2500 421010 Building Acquisition 5881 452310 Scientific/Medical E LT 2500 422010 Legal And Record Fee 5883 452315 Scientific/Medical E GE 2500 423010 Appraisal Fees 5880 452410 Engineering/Draft Eq LT 2500 431010 Planning Expenses 5810 452415 Engineering/Draft Eq GE 2500 432010 Design Contract 5801 452510 Dietary Equipment LT 2500 432015 Design Contr B 5811 452515 Dietary Equipment GE 2500 432025 Design Contr C 5821 452610 Athletic Equip LT 2500 432110 Consultant Contracts 5882 452615 Athletic Equip GE 2500 433110 Buildings 5800 452710 Agricultural Equip LT 2500 433115 General Contr A 5802 452715 Agricultural Equip GE 2500 433115 Heating 5851 452810 Voice Com'Cation Equ LT 2500 433120 General Contr B 5812 452815 Voice Com'Cation Equ GE 2500 433122 General Contr C 5822 452910 Custody/Security Equ LT 2500 433125 Design Contr E 5841 452915 Custody/Security Equ GE 2500 433125 General Contr C 8522 453010 Other Dp Equip LT 1000 433130 Design Contr D 5831 453015 Other Dp Equip GE 1000 433205 Electric Contract 5805 453100 Wan Equipment LT 1000 433220 Electric Contr C 5825 453105 Wan Equipment GE 1000 433225 General Contr D 5832 453210 Video Transmit Equip LT 1000 433310 Plumbing Contract 5803 453215 Video Transmit Equip GE 1000 433320 Plumbing Contr C 5823 453310 Lan Equip Purchase LT 1000 433410 Hvac Contract 5834 453315 Lan Equip Purchase GE 1000 433510 Roofing Contract 5835 453410 PC & Printer Purchas LT 1000 433610 Erosion Control Con 5836 453415 PC & Printer Purchas GE 1000 433710 Mechanical Contracts 5837 453510 Server Purchase LT 1000 433810 Landscaping Contract 5838 453515 Server Purchase GE 1000 433910 Grading,Filling/Clearing 5839 453610 Mainframe Purchase LT 1000 434010 Asbestos Removal Con 5808 453615 Mainframe Purchase GE 1000 435110 Hvac Contr A 5804 453910 Capital Outlay 435115 Hvac Contr B 5814 453920 Educational Equipmnt LT 2500 435210 Refrigeration Cont 5852 453925 Educational Equipmnt GE 2500 435310 Elevator Contracts 5853 453930 Other Equipment LT 2500 435410 Sprinkler Contracts 5854 453935 Other EquipmentGE 2500 435510 Communication Cable 5855 453945 CapitaI Projects Equipment 437110 Testing & Boring 5871 454115 Autos,Trucks,Buses 437210 Legal Fees/Advertisi 5872 454215 Aircraft 437310 Construction Site Su 5873 454315 Boats 437410 Project Inspection F 5874 454415 Trailers 437510 General Laborers/Inm 5875 454910 Motor Vehicles 437910 Contingency 5806 454925 Other Motorized Vehicles 437915 Corrective Repairs 5807 471110 Oth Computer Softwar 437920 Miscellaneous Projec 5879 471210 Wan Computer Software 443110 Other Capital Outlay 5900 471310 PC Software Purchase 451110 Office Furniture LT 2500 5111 471410 Server Software Purchase 451115 Office Furniture GE 2500 5111 472010 Mainframe Software 451210 Residential Furnitur LT 2500 5112 473010 External Dev Software 451215 Residential Furnitur GE 2500 5112 Banner Decription FRS Object 5110 5110 5100 5100 5190 5190 5516 5516 5517 5517 5518 5518 5510 5510 5511 5511 5512 5512 5513 5513 5212 5212 5214 5214 5216 5216 5215 5215 5217 5217 5218 5218 5219 5219 5000 5300 5300 5500 5500 5809 5411 5410 5412 5415 5400 5413 5221 5222 5223 5225 5224 5226 Last Modified: 7/26/2006 5 of 7 Expense Accounts - New Pool Format Banner Decription FRS Object Banner Decription FRS Object Art, Library, Learning Resources 4600BP 461015 Art & Artifacts 5650 463010 Library Bks &Jrnls LT 2500 5600 463015 Library Books &Jrnls ≥ 2500 5600 511110 511220 511310 511410 511510 512010 523210 531105 531106 531205 531305 531405 532105 532205 532305 532405 532510 533105 533205 543010 561000 563110 563120 564010 5000BP Other Expenses & Adjustments Legal Settlements 3941 565010 Loss Sale Fixed Asset Tort Claims 3942 566010 Svc Chg/Sale Surplus Property Court Costs 3943 575000 Special Items-Loss Expert Witness Fees 1960 583010 Subscriptions Rewards,Captures/Ext 3945 583020 Membership Dues License & Permit Cos 3946 583030 Game Guarantees Leo Separation Allow 1570 584010 EPA Employee Awards Debt Service 7000 584015 Legislative Teach Aw Bond Principal 7100 584020 Incentive Pay Awards Note Principal 7300 584025 Other Personnel Pay Capital Lease Principal 7650 584030 Serv Awards Non Cash Other Principal 7600 584035 Cash Prize/Awd No Em Bond Interest 7200 589010 Ins Student Hard Wai Note Interest 7400 589020 Fixed Charges Capital Lease Interest 7750 589030 Other Fixed Charges Int On Util Cust Dep 7701 589040 Admin Expense Other Interest 7700 590010 Other Fund Deduction Indebtedness Fees-Fiscal Agent 7500 590020 Other Non-Operating Expense Indebtedness Fees-Bond Issue 7900 591400 Real Loss Invest-Non-Oper Depreciation Expense 8960 591600 Unrealized Loss Invest-Non-Oper Accounts Receivable Writeoff 8700 592000 Refund To Grantor Disposal Of Plant Facilility 8920 592010 Close Out to State Treasury Writedown Assets 8930 594010 Collection Costs Indirect Overhead Costs 4800 8910 3967 8944 4903 4902 4904 1315 1515 1520 1590 2915 3947 4515 4000 4900 4901 7950 8900 8999 8997 8998 8901 1995 681010 682010 683010 685010 685020 687010 687510 688010 689010 689016 689017 689018 689019 689020 689025 689026 689027 689028 689029 689030 689031 689032 689033 689034 Detail Level Appropriated Grants Minority Presence Grants Nursing Emergency Financial Aid NC TIP Teachers Scholarship Trainerships Res Grad Assistance Incentive Schol Native American Int Ser Elim 13Th Mt Non-Service Baseball Men's Basketball Track-Men Football Tennis-Women Volleyball-Women Soccer-Women Women-Softball Track-Women SSchool Scholarship Cross Country-Women Cross Country-Men Supplemental Text Educational Awards 6560 6590 6599 6600 6607 6608 6609 6610 6581 6901 6902 6903 6904 6905 6906 6907 6908 6909 6910 6911 6912 6913 6914 Grants, State Aid, & Public Assist 6510 689035 WCU Tuition Grant 6520 689036 Other Educ Awards 6530 689037 Student Tuition Waiv 6565 689038 Athletic Grants 6550 689039 Tennis-Men 6570 689040 Golf 6575 689041 Women's Basketball 6585 689042 Women's Golf 6000 689043 UNC Campus Scholarship 6601 690010 P&I Can Ts Pr 7-72 6602 690015 Military Svc Pr 7-72 6603 690020 Teaching Svc Af 7-72 6604 690025 Death 6605 690030 Disability 6611 690035 Clpic-Nur Ser Af 72 6612 690040 Cost Of Assignments 6613 690045 Cost Of Write Off 6614 690050 At Risk 6617 690055 Cost-Law Enforcement 6618 690060 Cost-Special Educati 6619 690065 Cost/Volunteer 6620 690070 Teach Subject Matter 6625 690075 Direct Grant Ngo 6500 Last Modified: 7/26/2006 6 of 7 Expense Accounts - New Pool Format Banner FRS Object Decription Detail Level 8316 8317 8318 8320 8324 8325 8326 8327 8328 8329 8330 8331 8332 8334 8335 8337 8338 8339 710116 710117 710118 710120 710124 710125 710126 710127 710128 710129 710130 710131 710132 710134 710135 710137 710138 710139 Math/Sc Network Res Res Fine & Perf Arts Res Labor Force Deve Res - Dept Allocatio Wnc Tomw-Parkwy Celb Wnc Tomorrow Reserve Reserve For Centenni Reserve For Ciml Res-Nccat Facility Nccat Pgm Reserve Res-Warehouse Bldg Res-Stillwell Bldg Res-Hurricane Hugo A Res-For Maintenance Res-Belk Res-Camp Lab School Res-Reid Gym Res-Speech & Hearing 801010 804010 849910 850040 850050 850060 850070 850080 860005 860010 860011 860012 860013 860014 860015 860016 860017 860018 860019 860020 860021 860022 860023 860024 Detail Level Transfer To OSC-Dcap Disaster Relief Transfer Worker Compensation Transfer Debt Service Transfers Work Study Transfer Loan Program Transfer Other Financial Aid Transfer Req Match On Grant Intra-Entity Tfr Out Overhead Trans Gen Overhead Trans-Cont Overhead Tfr Non-Rec Other Intra-Transfer Security Pos Trans Transfer To WCU Trf To Auxiliary Adm Trf Deferred Oblig Transfer Retained Re Endowment Transfers CI Tfr To 49729-311 CI Tfr To 49829-320 Trans Out 49389 Trans Out 49429 Trans Out 49529 Decription FRS Object Reserves 710140 Res-Physical Theraap 710145 Res-Stillwell Lab 710146 Res-Forsyth Building 710147 Res-Breese Gym 710148 Res-Graham 710149 Res-Killian Annex 710150 Res-Mckee 710151 Res Ocracoke Island 710158 Res Library Fines 710160 Res-Mgt Flex Negativ 710162 Res-Grad Asst Tu Rem 710163 Res-Incentive Grant 710164 Res-Workforce Develo 710166 Res-Hurricane Floyd 720010 Unassigned Budgets 720020 Res-Budget Flexibili 720030 Res-Alotm'T Holdback 8340 8345 8346 8347 8348 8349 8350 8351 8358 8360 8362 8363 8364 8366 8304 8361 8365 Banner Intragovernmental Transactions 8297 860025 Trans Out 49629 8291 860026 Trans Out 49729 8295 860027 Trans Out 49829 8140 860028 Trans Out 49929 8150 860029 Trans Out 40029 8160 860030 Trans W/I Same GASB 8170 860031 Trans Out 40229 8180 860032 Trans Out 40329 8100 860033 Trans Out 40529 8110 860034 Trans To CI Funds 8120 860035 Trans To Seog 8130 860075 Fd Raising Reimb Uni 8400 860097 Fdn Tfr To Univ 8401 860098 Wcu Athletics 8404 860099 WCU Development Fnd 8405 860110 CI Bond Transfer Out 8406 891010 Transfer Appr-Budget Flex 8425 892010 Deferred Obligations/Receipts 8435 980650 Overhead Receipt Tax-Gen Admin 8450 980705 Non-Recurring Inter-Inst Tfr 8451 980750 Recurring Inter-Inst Transfers 8461 980805 Other Inter-Inst Transfers 8462 980850 CI Reversion To GF 8463 8464 8465 8466 8467 8468 8470 8471 8472 8475 8490 8495 3975 3997 3998 3999 8469 8191 8192 8210 8220 8230 8290 8298 Last Modified: 7/26/2006 7 of 7
