Elizabeth City State University Expense Account Usage List
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Elizabeth City State University Expense Account Usage List Expense Category Account SALARLIES AND BENEFITS 11110 Account Title EPA Regular Salary Budget Pool Account 731110 11140 EPA Employee on Loan 731140 11209 SPA LEO Salaries & Wages 731230 11210 SPA Regular Salary 731210 11220 SPA Overtime Payment 731220 11230 SPA Premium Payment 731430 11231 SPA Holiday Prem Pay 731420 11232 SPA Shift Prem Pay 731440 11239 Call Back/Standby 731440 11240 SPA Employee on Loan 731140 11270 SPA Longevity Payment 731270 11280 SPA Salary Reserve 731280 Budget Pool Account Title Pool - EPA Regular Salary Account Description Includes the base salary payments for personal services to full-time and part-time permanent employees occupying authorized, non-teaching administrative, research, or other positions exempt from provisions of the State Personnel Act. Payment to original employing agency for borrowed employees subject to statewide policy on dual employment. Includes the salary payments to full-time and part-time permanent employees occupying authorized, non-teaching, Pool - Employee on Loan administrative, research, or other positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. Payments for personal services to law enforcement officers occupying authorized Pool - SPA LEO Salaries and Wag positions subject to the State Personnel Act. Includes the base salary payments for personal services to full-time and part-time Pool - SPA Regular Salary permanent employees occupying authorized positions subject to the State Personnel Act. Includes the overtime payments for personal services to full-time and part-time permanent employees occupying authorized positions subject to the State Pool - Overtime Payment Personnel Act as compensation for working time in excess of a standard work week, subject to the State Wage-Hour Policy. Payments for holiday premium pay, shift premium pay, call-back premium pay, Pool - Shift Prem Pay - Univ and standby premium pay to full-time and part-time permanent employees occupying authorized positions subject to the State Personnel Act. Includes payments of holiday premium pay to full-time and part-time permanent Pool - Holiday Pay - Univ employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. Includes payments of shift premium pay to full-time and part-time permanent Pool - Callbk/Stby Prem Pay - Univ employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. Includes payments of call-back premium pay and standby premium pay to fullPool - Callbk/Stby Prem Pay - Univ time and part-time permanent employees who are occupying authorized positions which are subject to provisions of the State Personnel Act. Payment to original employing agency for borrowed employees subject to statewide policy on dual employment. Includes the salary payments to full-time Pool - Employee on Loan and part-time permanent employees occupying authorized, non-teaching, administrative, research, or other. Special lump-sum annual payments to SPA employees for qualified long-time service. Includes the special, lump-sum annual payments to full-time and parttime permanent employees occupying authorized positions subject to the State Pool - SPA Longevity Payment Personnel Act for qualifying long-term aggregate services as employees of the State of North Carolina. Retainer for compensation reserves for merit and automatic salary increments Pool - SPA Salary Reserve must be allocated to proper expenditure account before disbursement Page 1 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SALARLIES AND BENEFITS Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 11310 EPA Academic Salary 731310 Pool - EPA Academic Salary 11340 EPA Teacher on Loan 731140 Pool - Employee on Loan 11380 EPA-TCH Salary Res 731380 Pool - EPA TCH Salary Res 11410 Non-Student Reg Wage 731410 Pool - Non-Student Reg Wage 11420 Non-Student OT Payment 731220 Pool - Overtime Payment 11430 Non-Student Prem Shift 731430 Pool - Shift Prem Pay - Univ 11450 Student Wages 731450 Pool - Student Wages Page 2 of 21 Account Description Includes the regular salary payments for personal services to full-time and parttime permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Payment to original employing agency for employees subject to statewide policy on dual employment Includes the salary payments to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This minor account is used only when compensating employees subject to the state-wide policy on dual employment. Regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from provisions of the State Personnel Act. Regular wage payments to hourly temps contract employees for IRS. Includes the hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions. Includes the overtime payments for personal services to temporary non-student employees in non-teaching positions as compensation for working time in excess of the standard work week, subject to State wage-hour policy. Includes the payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to temporary non-student employees in non-teaching positions. Payments to enrolled students attending classes regularly ( as required by program) at a UNC institution primary status must be student ( i.e. earnings for sustenance not livelihood) to be exempt for FICA. Includes hourly-rated regular wage payments to temporary student-employees for personal services rendered in non-teaching positions. The person must be a student who is both enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of the University of North Carolina. The primary status of the person as a "student" as opposed to an "employee" is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits or primarily to earn a livelihood. Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from the University, and the University is exempt from the FICA matching on the wage payments. These exemptions from the FICA tax apply only to employment concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Thus, the exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SALARLIES AND BENEFITS Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Pool - Overtime Payment Account Description Includes the overtime payments for personal services to temporary student employees in non-teaching positions as compensation for working time in excess of a standard workweek subject to the State Wage-Hour Policy. 11460 Student Overtime Pay 731220 11470 Student Prem Shift 731240 11471 Student Holiday Prem Pay 731420 11520 Suggestion Awards 731520 11530 Employee Moving Exp 732000 11550 Unemployment Comp 731550 11558 Unemployment Comp Tsf 731550 11561 Work Comp Medic Ben 731630 11563 Work Comp Temp Disability 731632 11565 Work Comp Partial Disability 731632 Pool - Workers Comp Disability 11567 Work Comp Death Benefit 731634 Payments under the workers' compensation program to surviving spouses and/or Pool - Workers Comp Death Benef dependent children of deceased employees and of allowances for funeral expenses. 11568 Workers Comp Administrative Fees 731639 Pool - Workers Comp Admin Fees To record Worker Comp Administrative fees. 11570 LEO Separation Allowance 735000 11575 Staff Tuition Waiver 732000 Includes the payments for holiday premium pay, shift premium pay, call-back Pool - SPA Premium and Holiday Ppremium pay, and standby premium pay to temporary student employees in nonteaching positions. Overtime to temp student employees greater than standard work week subject to Pool - Holiday Pay - Univ NC wage & hour policy Includes costs incurred by the University of meritorious service awards bestowed Pool - Suggestion Awards on State employees for suggesting ways to improve operations and services of governmental functions and to improve morale of State employees. Costs incurred by the University in connection with moving State employees from Pool - Purchased Services one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the State Budget Manual. Includes payments by the University to the State Employment Security Pool - Unemployment Comp Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of The University. Pool - Unemployment Comp Unemployment compensation payments to ESC Includes payments under the worker's compensation program for medical, Pool - Workers Compensation surgical, hospital, nursing, and rehabilitation services, medicines and medical travel, and medical supplies. Includes payments under the workers' compensation program to compensate Pool - Workers Comp Disability temporarily disabled employees for lost work-time. Includes payments to employees under the workers' compensation program for disfigurements and permanent partial disabilities in accordance with ratings assigned at the conclusion of a healing period. To record the payment of special separation allowance benefits to retired law Pool - Other Expenses ADJUSTME enforcement officers under the provisions of General Statute 143-166.41. To record waivers received from employees from university or any other state Pool - Purchased Services agency. Page 3 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List Expense Category Account SALARLIES AND BENEFITS 11576 Account Title Flexible Spending SVG Account Budget Pool Account 731576 11590 Other Personnel Pay 11595 Employee Assistance Program 11599 Accumulated Leave Ex 731599 11620 Severance Pay 731620 11625 Short Term Disability 731625 11661 11662 Taxable Emp Exp Reimb-Car Allowance Taxable Emp Exp ReimB-Cell Pho Allow 731660 731660 11700 Board Member Comp 731700 11810 11820 11830 Social Security State Retirement Medical Insurance 731810 731820 731830 11870 Optional Retirement 731870 11880 Law Officers Retirement 731880 Budget Pool Account Title Account Description Pool - Flexible Spending SVG Acct To record Flexible spending account savings. Includes cash awards to employees in recognition of achievements (e.g., cash awards to faculty for recognition as outstanding teachers). Includes Employee Assistance Program (EAP) payments. This benefit was previously provided free of charge to state employees by the Office of State Personnel. Because of funding cuts, the EAP has now been out-sourced and agencies may elect to contract with an outside provider for EAP services. Includes payments for accumulated annual leave to SPA personnel who are Pool - Accumulated Leave Ex terminating employment from the University. Includes salary continuation payments by the University to full-time and part-time permanent State employees who are occupying authorized positions subject to Pool-Severance Salary Continuatiothe State Personnel Act and who are involuntarily terminated from employment due to reductions in force which are designed to achieve savings in State expenditures. Includes the monthly payments by the University of disability benefits paid to employees in accordance with the provisions of the Disability Plan of North Pool-Short Term Disability PaymenCarolina created by Article 6, Chapter 135, N.C. General Statutes. Short term disability payments. Short term is considered periods less than 12 months in length. Used to record employee expense reimbursements which must be included in Pool-Taxable Employee Reimb/Allo employee taxable income. Used to record employee expense reimbursements which must be included in Pool-Taxable Employee Reimb/Allo employee taxable income. Includes payments for personal services to members of the institution's governing Pool - Board Member Comp board and excludes reimbursements for travel expenses. Pool - Social Security Social security contributions - universities institutional share of FICA cost Pool - State Retirement Regular retirement - universities institutional share of state retirement Pool - Medical Insurance Institution share of medical insurance Institution's share of the TIAA Retirees Health Benefit and Disability Income plan Pool - Optional Retirement costs based on the amount of salaries paid to applicable employees Institution's share of state retirement plan costs for law enforcement officers Pool - Law Officers Retirement based on the amount of salaries paid to applicable employees. Page 4 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SUPPLIES Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 12100 Janitorial/Clean Supplies 733000 Pool - Supplies 12110 Clothing and Uniforms 733000 Pool - Supplies 12200 Food Products 733000 Pool - Supplies 12300 Educational Supplies 733000 Pool - Supplies 12400 Repair Supplies 733000 Pool - Supplies 12500 Motor Veh Supplies-Gasoline 733000 Pool - Supplies 12501 Motor Veh Supplies-Other 733000 Pool - Supplies 12502 Diesel Fuel 733000 Pool - Supplies 12600 Office Supplies 733000 Pool - Supplies 12610 Data Processing Supplies 733000 Pool - Supplies 12701 Purchases for Resale 733000 Pool - Supplies 12702 12703 12704 12705 Purchases-Rental Books Sales Returns Retail Sales Returns Rental Sales Discounts 733000 733000 733000 733000 Pool - Supplies Pool - Supplies Pool - Supplies Pool - Supplies 12902 Drugs and Pharmaceuticals 733000 Pool - Supplies 12903 Medical Supplies 733000 Pool - Supplies 12909 Other Supplies 733000 Pool - Supplies Account Description For the purchase of toilet tissue, disinfectants, cleaning rags, waste baskets, paper towels, cleaning solutions, wax, soaps, mops, broom, bug spray, air fresheners, plastic liners etc. For the purchase of any clothing or uniform and accessories ( shoes, badges , hats, etc.) Food and dietary supplies to be consumed ( by humans) not resold ( meatsfresh/frozen, breads/ bakery, dairy, frozen vegetables, etc.) Expenditures incurred for the purchase of materials and supplies used exclusively for instructional and training purposes. Facility & hardware supplies (carpentry, plumbing, electrical heating, Paint, locksmith and ground supplies) such as work tools, tool belt, ladders, water hose, sand, gravel, concrete, structural steel, lumber, screws, nails, boiler parts, compressor parts. The costs of fuels used in the operation of motor vehicles. Supplies for operation, maintenance, and repair of state owned vehicles (i.e. batteries, brake shoes, fuel, oil, fan belts, motors, tires, antifreeze, anti-theft and security devices for motor vehicles, brake fluid, etc. The costs of fuels used in the operation of motor vehicles. Diskettes, toner cartridges, ribbons, scissors, pencils, compact paper shredder, envelopes, ring binders, desk organizers, calculators, books not used in the classroom, calendars, notepads, easel and pad, paper, pens, pencils, files folders and dividers, etc. To record the data processing supplies and materials. Includes the payments for goods and services to be sold or rented by institutional operations, i.e., auxiliary services and independent operations. It includes the costs of books, food, stores, tickets, and other appropriate items. This is used purchases for rental books This is to record sales returns This is to record sales returns This is to record sales discounts This account includes payments for drug and pharmaceutical supplies for human consumption. It includes costs for prescription and non-prescription drugs, dental supplies, optical supplies, and orthopedic supplies. To record the costs of other pharmaceutical supplies not recorded elsewhere. Includes payments for supplies and materials not identified by other accounts. It includes the costs of films, and tapes not used for educational purposes, and tools. Page 5 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SUPPLIES-EQUIPMENT Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 15101 Office Furn/Furnish 734000 Pool - Capital Outlay 15111 Office Equipment 734000 Pool - Capital Outlay 15220 15230 15240 Other DP Equipment Wan Equipment Video Trans Equipment 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay 15241 Lan Equipment Purchase 734000 Pool - Capital Outlay 15242 15243 15244 PC and Printer Purchase Server Purchase Mainframe Purchase 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay 15250 Other Computer Software 734000 Pool - Capital Outlay 15260 Wan Software 734000 Pool - Capital Outlay 15261 PC Software Purchase 734000 Pool - Capital Outlay 15262 15270 Server Software Purchase Mainframe Software 734000 734000 Pool - Capital Outlay Pool - Capital Outlay 15301 Class/Library Furniture 734000 Pool - Capital Outlay 15311 Scientific/Lab Equipment 734000 Pool - Capital Outlay 15321 Other EDU Equipment 734000 Pool - Capital Outlay 15401 15402 15403 15405 Autos Trucks and Buses Boats Aircraft Other Motor Vehicles 734000 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay 15500 Other Equipment 734000 Pool - Capital Outlay 15501 15511 Agricultural Equipment Athletic Equipment 734000 734000 Pool - Capital Outlay Pool - Capital Outlay 15521 Voice Comm Equipment 734000 Pool - Capital Outlay 15531 Other Equipment 734000 Pool - Capital Outlay Page 6 of 21 Account Description Expenditures incurred for desk, chairs, tables, carpet, drapes, computer workstations, cash registers, credenzas, casings, cabinets. Expenditures incurred for copies, fax machines, typewriter, time clocks telephones. Expenditures incurred for NON-WAN data processing equipment purchased. Expenditures incurred for WAN data processing equipment purchased by IT. Expenditures incurred for Video Transmission Equipment purchased. To record costs of purchasing local area network equipment not recorded in a more specific account. To record costs of purchasing personal computer and printer equipment. To record costs of purchasing computer server equipment. To record costs of purchasing computer mainframe equipment. To record the purchase of commercial off the shelf software not recorded in a more specific account. To record charges for software purchased separately from a WAN equipment purchase. To record purchase of commercial off the shelf software loaded on a laptop or desktop personal computer. To record purchase of commercial off the shelf software installed on a server. To record purchase of commercial off the shelf software installed on a mainframe. Expenditures incurred for any furniture and furnishings for the classroom and libraries; audiovisual, projectors, electronic boards. Expenditures incurred for scientific lab, classroom equipment. This account includes payments for purchasing and installing other computer software. This account is for use by Information Technologies. To record purchases of autos, trucks, and buses. To record purchases of boats. To record purchases of aircraft. To record purchases of motor vehicles not separately identified above. Includes payments for purchasing specialized equipment, furnishings and furniture not separately identified by other accounts. It includes the cost of athletic equipment, furnaces, house trailers, storage sheds, water coolers/fountains, etc. To record purchases of agricultural related equipment. To record purchases of athletic related equipment. This account includes payments for purchases of communications equipment. It includes costs of telephone systems, fax equipment, pages, and other such communication devices for which inventory controls will be maintained. Includes the costs of specialized, motorized equipment, unsuited for general use by the institution. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List TRAVEL SUPPLIES LIBRARY Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 15601 15602 15603 15604 15605 15606 15607 15608 15610 Library Paper/Microfilm Library Electronic Sub Paper/Microfilm Lib Sub Electronic Library Audio/Visuals Lib Inter-Lib Loans Library Preservation Library Other Material Art and Artifacts 734600 734600 734600 734600 734600 734600 734600 734600 734600 Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res Pool - Art Library Learning Res 13111 In-State Tran-Air 732000 Pool - Purchased Services 13112 In-State Tran-Ground 732000 Pool - Purchased Services 13113 In-State Tran-Other 732000 Pool - Purchased Services 13114 In-State Trav-Lodging 732000 Pool - Purchased Services 13115 In-State Trav-Meals 732000 Pool - Purchased Services 13116 In-State Travel-Tel/Tips 732000 Pool - Purchased Services 13119 In-State-Registration 732000 Pool - Purchased Services 13121 Out-of-State-Air 732000 Pool - Purchased Services 13122 Out-of-State-Ground 732000 Pool - Purchased Services 13123 Out-of-State Tran-Other 732000 Pool - Purchased Services 13124 Out-of-State Trav-Lodging 732000 Pool - Purchased Services 13125 Out-of-State Trav-Meals 732000 Pool - Purchased Services 13126 Out-of-State Trav-Tel/Tips 732000 Pool - Purchased Services 13129 Out-of-State-Registration 732000 Pool - Purchased Services Page 7 of 21 Account Description These accounts include payments to acquire additions to library and learning resource collections. It includes the cost of books, magazines, newspapers, manuals, journals, manuscripts, musical scores, musical recordings, photographs, maps, films, tapes, records, compact discs, and microfilms. It also includes the costs of binding library periodicals, journals, pamphlets, and paperback books. It excludes costs of accounts purchased for resale. These accounts are to be used only by the Library. To record travel by air to destinations within the boundaries of the state of North Carolina. To record ground travel to destinations within the boundaries of the state of North Carolina. Ground travel includes travel by sea. To record travel cost not identified separately elsewhere while traveling within the boundaries of the state of North Carolina. To record cost of lodging while traveling within the boundaries of the state of North Carolina. To record cost of meals while traveling within the boundaries of the state of North Carolina. This account includes the costs of other expenses incurred while traveling within the State of North Carolina. These costs include tips and gratuities, telephone charges, miscellaneous supplies, and other appropriate items. To record fees charged to attend workshops, seminars, conferences, and like meetings where the fees collected from the participants are used to defray the costs of speakers, course materials, building use, breaks, and lunches. To record cost of transportation when traveling by air to destinations outside the state of North Carolina. To record cost of transportation when traveling by ground to destinations outside the state of North Carolina. Ground travel includes travel by sea. To record cost of travel expense not separately identified elsewhere while traveling to destinations outside the state of North Carolina. To record cost of lodging while traveling to destinations outside the state of North Carolina. To record cost of meals while traveling to destinations outside the state of North Carolina. This account includes the costs of other expenses incurred while traveling outside the State of North Carolina. These costs include tips and gratuities, telephone charges, miscellaneous supplies, and other appropriate items. This account includes the costs of other expenses incurred while traveling outside of the State of North Carolina but within the United States. These costs include tips and gratuities, telephone charges, miscellaneous supplies, and other appropriate items. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List TRAVEL Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 13131 Out-of-Country-Air 732000 Pool - Purchased Services 13132 Out-of-Country-Ground 732000 Pool - Purchased Services 13133 Out-of-Country-Other 732000 Pool - Purchased Services 13134 Out-of-Country-Lodging 732000 Pool - Purchased Services 13135 Out-of-Country-Meals 732000 Pool - Purchased Services 13136 Out-of-Country Trav-Tel/Tips 732000 Pool - Purchased Services 13139 Out-of-Country-Registration 732000 Pool - Purchased Services 13141 Board/Non-Emp-Air 732000 Pool - Purchased Services 13142 Board/Non-Emp-Ground 732000 Pool - Purchased Services 13143 Board/Non-Emp-Other 732000 Pool - Purchased Services 13144 Board/Non-Emp-Lodging 732000 Pool - Purchased Services 13145 Board/Non-Emp-Meals 732000 Pool - Purchased Services 13146 Board/Non-Emp-Tel/Tips 732000 Pool - Purchased Services 13149 Board/Non-Emp-Registration 732000 Pool - Purchased Services Page 8 of 21 Account Description To record cost of transportation when traveling by air to destinations outside the boundaries of Canada and the United States and its territories or possessions. To record cost of transportation when traveling by ground transportation in countries outside the boundaries of Canada, the United States and its territories or possessions. To record cost of travel expense not separately identified elsewhere while traveling outside the boundaries of Canada, the United States, and its territories or possessions. To record cost of lodging while traveling in countries outside the boundaries of Canada, the United States and its territories or possessions. To record cost of meals while traveling outside the boundaries of Canada, the United States, and its territories or possessions. This account includes the costs of other expenses incurred while traveling outside of the United States. These costs include tips and gratuities, telephone charges, miscellaneous supplies, and other appropriate items. To record fees charged to attend workshops, seminars, conferences, and like meetings where the fees collected from the participants are used to defray the costs of speakers, course materials, building use, breaks, and lunches. Transportation expenditures incurred by Board members for official State business, as well as reimbursements of transportation expenses for nonemployees. Transportation expenditures incurred by Board members for official State business, as well as reimbursements of transportation expenses for nonemployees. Transportation expenditures incurred by Board members for official State business, as well as reimbursements of transportation expenses for nonemployees. Transportation expenditures incurred by Board members for official State business, as well as reimbursements of transportation expenses for nonemployees. Transportation expenditures incurred by Board members for official State business, as well as reimbursements of transportation expenses for nonemployees. Subsistence expenditures incurred by Board members for State official business as well as subsistence reimbursements for non-employees. To record fees charged to attend workshops, seminars, conferences, and like meetings where the fees collected from the participants are used to defray the costs of speakers, course materials, building use, breaks, and lunches. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICES Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 13011 Pest Control 732100 Pool - Purchased Cont. Services 13012 Lawn and Ground Service 732100 Pool - Purchased Cont. Services 13013 Waste Removal/Recycle 732000 Pool - Purchased Services 13020 Other Info Tech Services 732100 Pool - Purchased Cont. Services 13021 Wan Support Services 732100 Pool - Purchased Cont. Services 13022 Video Trans Sup Services 732100 Pool - Purchased Cont. Services 13023 Lan Support Services 732100 Pool - Purchased Cont. Services 13024 PC/Printer Support Services 732100 Pool - Purchased Cont. Services 13025 Server Support Services 732100 Pool - Purchased Cont. Services 13026 Mainframe Support Services 732100 Pool - Purchased Cont. Services 13030 Medical Fees 732100 Pool - Purchased Cont. Services 13040 Dual Employment 732100 Pool - Purchased Cont. Services 13050 Honorariums 732100 Pool - Purchased Cont. Services Page 9 of 21 Account Description Expenditures incurred for exterminations. Expenditures incurred for lawn and ground from outside vendors. Includes payments for supplies and materials used for necessary maintenance, repairs, or upkeep of institutional facilities and grounds, which neither adds to the permanent value of the property nor appreciably prolongs its intended life but keeps it in an efficient operating condition. It includes the cost of carpentry, electrical, mechanical, plumbing, and structural supplies and materials. It includes the small tools necessary to perform these repairs. Also included are agricultural supplies and materials when their use is for the maintenance of institutional grounds. Expenditures incurred for the removal of waste and the recycling of recyclable items. To record contract personnel costs for analyzing, designing, implementing and/or providing applications development support for a system or system modification. This account also includes amounts paid to ITS or other outside vendors for supplemental program. To record contract personnel costs for analyzing, designing, implementing, and/or supporting a wide area network. To record contract personnel costs for analyzing, designing, implementing, and/or supporting a video transmission system. To record services purchased from independent contractors, consultants, and other external organizations for analyzing, designing, implementing, and/or supporting a local area network. Charges to this account are for labor only, such as contracted person. To record contract personnel costs for personal computer (PC) and printer installation, configuration, and support. This includes supplemental staffing costs for PCs and printers. To record contract personnel costs to support server installations, configuration, and upgrades including supplemental staffing costs. This account captures only technical support, not applications development. To record contract personnel costs to support a mainframe including supplemental staffing. This account captures only technical support, not applications development. Medical/rehabilitation services. Used by the borrowing agency to pay the lending agency for a dual employment employee. Includes the payments to other state government agencies for professional services of borrowed employees subject to the state-wide policy on dual employment. For services when custom or propriety forbid setting fees. Includes substantiated travel and expense reimbursements to professional persons for services rendered when custom or propriety forbid the setting of fees. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List Expense Category Account Other Contract Services 732100 Budget Pool Account Title Pool - Purchased Cont. Services SERVICES 13090 Account Title Budget Pool Account 13092 Legal and Accounting Fees 732100 Pool - Purchased Cont. Services 13093 Contracted Food Service 732100 Pool - Purchased Cont. Services 13400 Printing and Binding 732000 Pool - Purchased Services Page 10 of 21 Account Description Expenditures incurred for contractual services not classified elsewhere such as band uniforms and other specialty items. Includes non-payroll payments or fees to independent contractors, external organizations, and others for professional and consultative personal services engaged on a contractual basis. It includes the costs of contracted secretarial, clerical, and account collection services. Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue authorized by subsection 13(b) of the "Off-Set Debt Collection Act" (G.S. Chapter 105A). Procedural Comment: The incurrence of the fifteen percent (15%) retainer collection expense is supported by the receipt of "an accounting of the set-offs" from the North Carolina Department of Revenue, according to G.S. 105A-14(a) and an institution's need to prepare a disbursing check, payable to the institution, equal in amount to the total retainer, charging the account of expenditure with the disbursement, and crediting the various debtor's accounts or Bad Receivables Recovery, as appropriate, when the check is subsequently deposited to the institution's receipts. Professional fees to an attorney, court reporters, jury fees, private investigator, etc.; Payments to accountants, investments. Investment advisory services, securities processing services, finders fees, market research services and clearing house agencies. To record food services costs associated with catering producing/hosting a workshop, meeting, conference. Printing Official Statements and Forms, Used to record expenses of printing official statements and forms for issue to the public, such as printing a bond issue prospectus, legal documents, or tax forms, to record printing, binding, or duplicating costs . Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICES Expense Category Account Account Title Budget Pool Account 13401 ECSU Copy Center 732000 13600 Freight and Express 732000 13700 Advertising 732000 13710 Advertising Material 732000 13800 Comp/Data Processing 732000 13801 Managed Lan Service Charge 732000 13901 Litigation Costs 735000 13902 Sales Tax 735000 13905 Educational Assistance 732000 13907 13908 13909 13915 Other Service Agreements Other Employee Education Other Miscellaneous Services Bank Transaction Fee 732100 732000 735000 735000 Budget Pool Account Title Account Description Pool - Purchased Services Expenses associated with copier charges, excess/overage fees. Expenditures incurred for transportation, delivery, shipment or movement of Pool - Purchased Services materials. Excluding initial costs which are added to cost of asset. Expenditures incurred for various advertisements and announcements; Pool - Purchased Services newspaper, magazines, radio, television, promotional fees, miscellaneous other advertisement cost This account includes payments for items that represent advertising on behalf of Pool - Purchased Services university. To record data processing charges for mainframe or UNIX services. This account Pool - Purchased Services is to be used for services purchased from ITS or other outside vendors. To record managed local area network services purchased from ITS (e.g. Maps) and other outside vendors. Managed LAN services include hardware, systems Pool - Purchased Services level software, monitoring, hot spare replacement in case of failure, and end of life replacement. This account includes payments for expenses incurred through litigation. This Pool - Other Expenses ADJUSTME account is used in the Perkins Loan Fund. This account includes payments to the NC Department of Revenue for sales tax Pool - Other Expenses ADJUSTME collected in the bookstore. Includes fee for courses that provide employee training in specific areas. The training involves courses that develop an employee's knowledge, skill, and ability to perform the duties of the present job; such as, courses on computer usage or Pool - Purchased Services management skills development. These courses generally have a set fee, are of relatively short duration, and are not part of a curriculum the employee is participating in leading to some educational degree. Pool - Purchased Cont. Services Expenditures incurred for contractual services not classified elsewhere. Pool - Purchased Services Expenditures incurred for training. Pool - Other Expenses ADJUSTMEMiscellaneous expenditures, florists, state inspection stickers, buying tickets, etc. Pool - Other Expenses ADJUSTMEPayments to banks for credit card usage or fees (expenses). Page 11 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICESPOSTAGE/TELEPHONE Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Account Description 13201 Postage 732000 Pool - Purchased Services 13202 Telephone Service 732000 Pool - Purchased Services 13203 Cellular Phone Service 732000 Pool - Purchased Services 13204 Television/Cable Service 732000 Pool - Purchased Services 13205 Telecomm Data Charge 732000 Pool - Purchased Services 732000 Pool - Purchased Services 732000 Pool - Purchased Services Expenditures incurred to record payments made for mailing services, postage and postal meter charges, delivery charges To record voice transmission costs excluding cellular phone charges and data transmission costs (WAN charges). Expenditures incurred for cellular phone service for State Business use. This account is used to record monthly access charge for cable TV as well as any setup and installation charges and other access/use fees. This account also is used to record fees paid to appear on public access channel programming (i.e. OPEN NET). To record data transmission costs (WAN charges) such as shared data charges, point-to-point data charges, and NCREN Gateway internet fees. To record voice transmission costs long distance, excluding cellular phone charges and data transmission costs (WAN) charges. To record payments related to teleconferences. 732000 Pool - Purchased Services To record charges for e-mail and calendaring services. 732000 Pool - Purchased Services To record video transmission costs such as NCIH charges. To record dial-up or direct service link costs when the service is provided by a non-state entity (e.g. AOL, Roadrunner, GTE, EarthLink). To record charges for consultation, design, installation, or support for data transmission wiring that is not part of a capital improvement project. To record charges for consultation, design, installation, or support for telephone wiring that is not part of a capital improvement project. 13210 Telephone Service-Long Distance Teleconference Charge E-mail and Calendaring Charge Video Trans Charge 13220 Internet Service Charge 732000 Pool - Purchased Services 13221 Data Wiring Charge 732000 Pool - Purchased Services 13222 Telephone Wiring Charge 732000 Pool - Purchased Services 13206 13207 13208 Page 12 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICES -REPAIRS Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 13500 Rep MAINT-Building 732000 Pool - Purchased Services 13501 Rep MAINT-Other Structure 732000 Pool - Purchased Services 13502 Rep MAINT-Motor Vehicle 732000 Pool - Purchased Services 13503 Rep-Other Computer Equip 732000 Pool - Purchased Services 13504 Rep MAINT-Other Equip 732000 Pool - Purchased Services 13505 Rep MAINT-Furniture 732000 Pool - Purchased Services 13506 13507 Rep-Wan Equipment Rep-Video Tran Equipment 732000 732000 Pool - Purchased Services Pool - Purchased Services 13508 Rep-Lan Equipment 732000 Pool - Purchased Services 13509 13515 Rep-PC and Printer Repairs-Servers 732000 732000 Pool - Purchased Services Pool - Purchased Services Page 13 of 21 Account Description A one-time or short-term agreement between a vendor and the agency to remediate a problem with a product or piece of equipment. Often the agreement rate is based upon an hourly labor charge plus parts and supplies. Both parts and labor are recorded. Use this expense line when repairs are being done to elevators, chillers, boilers, air conditioners. Expenditures incurred for the purchase of services to insure the on-going operation of the State's buildings and equipment or other property requirements. Parts associated with service costs may be charged to this group. To record the costs of repairs to computer equipment not recorded in a more specific account. Expenditures incurred for the repair of typewriters, TV, VCR, fax machine, copier dishwasher, lawn mower, etc.. This account includes payments for contractual services including both labor and materials, to repair, maintain, overhaul, rebuild, renew, and restore items not standardized expenditure classifications in other accounts. Repairs and maintenance of furniture is included in this account. The contractual services may be performed by commercial firms, State agencies, and intra-institutional divisions. Repairs are corrective and restorative following wear and deterioration of an asset; maintenance is preventative and anticipatory. To record the costs of repairs to wide area network equipment. To record the costs of repairs to video transmission equipment. To record the costs of repairs to local area network equipment and devices not accounted for in more specific accounts. To record the costs of repairs to personal computers and printers. To record the costs of repairs to computer server equipment. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICES - RENTAL Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 14100 14101 Rent Real Property-Land Rent Real Property-Building 732000 732000 Pool - Purchased Services Pool - Purchased Services 14102 Rent Real Prop-Other 732000 Pool - Purchased Services 14300 Rent Other Equip-Motor Vehicle 732000 Pool - Purchased Services 14301 Rent/Lease Voice Com Equip 732000 Pool - Purchased Services 14302 Rent Office Equipment 732000 Pool - Purchased Services 14303 Rent Other Equip-Furniture 732000 Pool - Purchased Services 14304 Rental Other Equipment 732000 Pool - Purchased Services 14310 Rent/Lease Other Comp Equip 732000 Pool - Purchased Services 14320 Rent/Lease Wan Equipment 732000 Pool - Purchased Services Page 14 of 21 Account Description Expenses related to renting land. Expenses related to renting buildings. This account includes rent of conference rooms, radio towers, aircraft hangers, and other facilities not recorded elsewhere. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. To record charges for voice-based communications equipment including software and maintenance as set forth in a rent/lease agreement. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. To record costs of a rent/lease agreement on other data processing equipment not recorded in a more specific account. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICES - RENTAL Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Account Description 14330 Rent/Lease Video Tran Equip 732000 Pool - Purchased Services 14331 Rent/Lease Lan Equipment 732000 Pool - Purchased Services 14332 Rent/Lease PC and Printer 732000 Pool - Purchased Services 14333 Rent/Lease Servers 732000 Pool - Purchased Services 14334 Rent/Lease Mainframe Equip 732000 Pool - Purchased Services 14335 14336 Rent/Lease PC Software Rent/Lease Server Software Rent/Lease Mainframe Software 732000 732000 Pool - Purchased Services Pool - Purchased Services A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. A contract between the vendor and the agency to use a product or piece of equipment and required software for a specified length of time. If an ongoing maintenance charge is specified as part of the rent/lease agreement, record the maintenance cost in the same account as the rent/lease charge. To record costs of a rent/lease agreement for personal computer software. To record costs of a rent/lease agreement for computer server software. 732000 Pool - Purchased Services To record costs of a rent/lease agreement for mainframe computer software. 14337 Page 15 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SERVICES- MAINTENANCE AGREEMENTS Expense Category Account Account Title Budget Pool Account Budget Pool Account Title 14401 Maint Agr-Other Software 732000 Pool - Purchased Services 14402 Maint Contracts-Other 732000 Pool - Purchased Services 14410 Maint Agr-Wan Software 732000 Pool - Purchased Services 14420 Maint Agr-Other DP Equip 732000 Pool - Purchased Services 14430 Maint Agr-Wan Equipment 732000 Pool - Purchased Services 14440 Maint Agr-Video Tran 732000 Pool - Purchased Services 14441 Maint Agr-PC and Printer 732000 Pool - Purchased Services 14442 Maint Agr-PC Software 732000 Pool - Purchased Services 14443 Maint Agr-Server Software 732000 Pool - Purchased Services 14444 Maint Agr-Servers 732000 Pool - Purchased Services 14445 Maint Agr-Mainframe Computers 732000 Pool - Purchased Services 14446 Maint-Agr-Mainframe Software 732000 Pool - Purchased Services 14447 Maint Agr-Lan Equipment 732000 Pool - Purchased Services Page 16 of 21 Account Description A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. A contract between the vendor and the agency specifying a level of ongoing support for a product or piece of equipment. Maintenance agreements often cover a one-year or longer time period. Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List Account Title SERVICES-OTHER FIXED SERVICESCHARGES INSURANCE Account Budget Pool Account 14500 14810 Service Charge-Surplus Property Adm Exp-Fin Aid Grants 735000 14900 Other Fixed Charges 735000 14905 Non Library Subscription 735000 14906 License Permit Costs 735000 14907 Tort Claims 735000 14908 Expert Witness Fees 735000 14909 Membership Dues 735000 UTILITIES Expense Category 13301 13302 13303 13304 13305 13306 Electrical Service Fuel Oil Propane Gas Water and Sewer Utilities-Coal Fuel Utilities-Wood Fuel 732200 732200 732200 732200 732200 732200 13307 Utilities-Chemical/Add 732200 Budget Pool Account Title Account Description Insurance-Property 732000 Pool - Purchased Services To record payments for insurance on non-motor vehicle property. 14501 Insurance-Motor Vehicle 732000 Pool - Purchased Services To record payments for insurance on motor vehicles. 14502 Insurance-Liability 732000 Pool - Purchased Services To record payments for liability insurance. 14503 Insurance-Other 732000 Pool - Purchased Services To record payments for other types of insurance not separately identified above. 14504 Bonding 732000 14606 735000 For an insurance contract by which a bonding agency guarantees payment of a specific sum to the State in the event of a financial loss caused by an employee of the State. This account includes service charge assessed by the State Property Office for Pool - Other Expenses ADJUSTME handling surplus property sales on behalf of the institution. Pool - Other Expenses ADJUSTMEUsed by Contracts and Grants. Payments for fixed charges not previously identified, includes non-library Pool - Other Expenses ADJUSTME subscriptions, journals, etc. This account includes payments for the cost of institutional (non-library) Pool - Other Expenses ADJUSTME subscriptions. Pool - Other Expenses ADJUSTMEThis account includes payments for all license permit cost. Includes payments by the University of tort claims ordered by the North Carolina Industrial commission in the Department of Commerce (or by the Court of Appeals) to be paid as a result of negligence by an officer, employee, or agent of Pool - Other Expenses ADJUSTME the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted. Includes the payments to professional specialists for services as expert witnesses Pool - Other Expenses ADJUSTME in legal and regulatory proceedings. Payments for membership dues as well as subscriptions and other payments for Pool - Other Expenses ADJUSTME publications and periodicals. Pool - Utilities Electrical service payment (light bill) Pool - Utilities Expenditures incurred for Fuel Oil Pool - Utilities Expenditures incurred for Natural Gas/Propane Pool - Utilities Water and Sewer payment (water and sewer bill) Pool - Utilities Expenditures incurred for Coal Fuel Pool - Utilities Expenditures incurred for Wood Fuel Expenditures incurred for chemicals & additives to treat boiler, chiller, swimming Pool - Utilities pool Pool - Purchased Services Page 17 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List CAPITAL OUTLAY EXPENSES Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Account Description 15700 Land 734000 Pool - Capital Outlay 15701 Land-Acquisition Costs 734000 Pool - Capital Outlay 15702 Land-Legal and Recording Fee 734000 Pool - Capital Outlay 15703 Land-Appraisal Fees 734000 Pool - Capital Outlay 15801 15802 15803 15804 15805 15806 15807 734000 734000 734000 734000 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay 734000 Pool - Capital Outlay To record landscape contractor cost related to constructed buildings. 15809 15810 Contingency Res-Phase 1 Design Fee-Phase 1 General Contr-Phase 1 Electrical Contract-Phase 1 Plumbing Contract-Phase 1 HVAC Contract-Phase 1 Elevator Contract-Phase 1 Landscaping Contract-Phase 1 Utility Contract-Phase 1 Refrig'n Contract-Phase 1 This account includes payments to acquire legal ownership of or title to real property in the name of the State or the institution. To record actual cost of land acquisitions. This account includes payments for legal and recording fees incurred when acquiring ownership of or title to real property in the name of the State or the institution. This account is used only in capital improvement budgets. This account includes payments for appraisal fees incurred when acquiring ownership of or title to real property in the name of the State or the institution. This account is used only in capital improvement budgets. To record contingency reserve cost related to constructed buildings. To record design contract cost related to constructed buildings. To record general contractor cost related to constructed buildings. To record electrical contractor cost related to constructed buildings. To record plumbing contractor cost related to constructed buildings. To record HVAC contractor cost related to constructed buildings. To record elevator contractor cost related to constructed buildings. 734000 734000 Pool - Capital Outlay Pool - Capital Outlay 15816 Misc Expenses-Phase 1 734000 Pool - Capital Outlay 15817 15822 15823 15824 15825 15826 Fixed Equipment-Phase 1 Planning Expenses Masonry Contracts Roofing Contracts Mechanical Contracts Erosion Control Contract Grading Filling and Clearing Cont Asbestos Removal Contract Sprinkler Contract 734000 734000 734000 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay To record utility contract cost related to constructed buildings. To record refrig contract cost related to constructed buildings. To record constructed miscellaneous building contractor cost not separately identified above. To record fixed equipment costs related to constructed buildings. To record planning cost related to constructed buildings. To record masonry contractor cost related to constructed buildings. To record roofing contractor cost related to constructed buildings. To record mechanical contractor cost related to constructed buildings. To record erosion control contract cost related to constructed buildings 734000 Pool - Capital Outlay To record grading, filling, and clearing cost related to other structures. 734000 734000 Pool - Capital Outlay Pool - Capital Outlay To record asbestos removal contractor cost related to constructed buildings. To record sprinkler systems contractor cost related to constructed buildings. 15808 15827 15828 15829 Page 18 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List CAPITAL OUTLAY EXPENSES Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Account Description 15830 15831 15832 15833 15834 15900 15901 Comm Cable Contract Testing and Boring Legal Fees Construction Site Survey Project Inspection Fees Other Capital Outlay Other Struct-Plan 734000 734000 734000 734000 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay 15902 Other Struct-Design 734000 Pool - Capital Outlay 15903 734000 Pool - Capital Outlay 734000 Pool - Capital Outlay To record electrical contract cost on other structures. 734000 Pool - Capital Outlay To record plumbing contract cost on other structures. 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay To record masonry contract cost on other structures. To record cost related to roofing contracts on other structures. To record erosion contract cost on other structures. 734000 Pool - Capital Outlay To record mechanical contract cost on other structures. 734000 Pool - Capital Outlay To record landscaping contract cost on other structures. 734000 Pool - Capital Outlay To record grading, filling, and clearing cost related to other structures. 734000 Pool - Capital Outlay To record asbestos contract cost on other structures. 15913 15914 15915 Other Struct-General Contract Other Struct-Electrical Contract Other Struct-Plumbing Contract Other Struct-Masonry Contract Other Struct-Roofing Contract Other Struct-Erosion Contract Other Struct-Mechanical Contract Other Struct-Landscaping Cont Other Struct-Grading Filling Clear Other Struct-Asbestos Removal Con Other Struct-HVAC Contract Other Struct-Refrig Contract Other Struct-Elevator Contract To record cost related to installation of communication cables. To record site testing and boring fees related to constructed buildings. To record legals fees resulting from constructed buildings. To record fees for construction site surveys. To record project inspections fees for constructed buildings To record other capital projects related to constructed buildings To record cost related to planning expenses on other structures. This account includes payments for limited-term service and maintenance contracts covering other structures owned or leased by the School. It includes the cost of servicing and maintaining bridges, tunnels, roads, sidewalks, and parking lots. To record general contract cost on other structures. 734000 734000 734000 Pool - Capital Outlay Pool - Capital Outlay Pool - Capital Outlay To record cost related to HVAC contracts on other structures. To record refrig contract cost on other structures. To record elevator contract cost on other structures. 15916 Other Struct-Sprinkler Contract 734000 Pool - Capital Outlay To record sprinkler contract cost on other structures. 15917 Other Struct-Testing BORING Other Struct-Legal Fees ADVER Other Str-Construction Site Survey Oth Struct-Project Inspection Fees Other Struct-Miscellaneous Costs 734000 Pool - Capital Outlay To record testing contract cost on other structures. 734000 Pool - Capital Outlay To record legal fees contract cost on other structures. 734000 Pool - Capital Outlay To record construction site survey contract cost on other structures. 734000 Pool - Capital Outlay To record projection inspection fees contract cost on other structures. 734000 Pool - Capital Outlay To record miscellaneous cost on other structures. 15904 15905 15906 15907 15908 15909 15910 15911 15912 15918 15919 15920 15921 Page 19 of 21 Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List SCHOLARSHIPS AND OTHER AID Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Account Description 16515 Appropriated Grants 736810 16570 Traineeships 736870 16581 UNC Campus Scholarships 736581 16590 Other Education Awards 736890 16900 Other Aids and Grants 736900 16901 Faculty Study Grants 736900 16902 Stipends 736890 16903 Scholarship Awards 736890 16904 Financial Aid Awards 736890 16911 16912 16913 Room and Board Student Activity Fee Tuition Foundation Awards/Scholarships 732000 732000 736890 This account includes payments of student financial assistance to North Carolina residence on the basis of documented financial need. These grants, which do not require repayment in services or cash, are supported exclusively by State appropriations and are often referred to as “non-service scholarships,” “scholarship grants,” and “tuition scholarships.” The eligibility and awarding Pool - Educ Award - Approp Grants requirements for these need-based grants are addressed in Administrative Memorandum #311 dated August 26, 1991. In addition to these requirements, the chancellor may impose a maximum dollar limit for each student grant as well as allocate a portion of this money to match Federal funds awarded to the institution for education grants and student loans. Pool - Traineeships This account includes payments for traineeships. Includes scholarship funds for eligible students at UNC institutions, and combines the prior Minority Presence Grants, Minority Presence Grants-II, Incentive Scholarships, Incentive Scholarship and Grant Program for Native Americans, Pool - UNC Campus Scholarships Elizabeth State University Incentive Program, Freshman Scholars Program, and Legislative College Opportunity Program into one fund. It includes both needbased and merit-based grants for qualifying students who are residents of North Carolina. Includes financial awards to students other than those awards identified in other accounts. It excludes Work-Study Transfers, Loan Program Transfers , Other Pool - Other Educ Awards Financial Aid Transfers, compensation for services rendered, and monetary loans. This account includes payments for contracts, grants, subsidies, state aid, and allocations not identified by other accounts. It includes legal or court-ordered Pool - Other Aids GRANTS indemnifications and financial settlements for injuries, losses, and damages (excluding tort claims), and grants to faculty members for research purposes. Pool - Other Aids GRANTS This account includes payments for grants distribute for faculty . Includes payments from accounts servicing training grants and contracts, and Pool - Other Educ Awards also those servicing seminars and conferences, for stipends (participant support) and dependency allowances. Pool - Other Educ Awards Includes payments from scholarships not already identified. Includes financial aid use for financial aid awards, such as Pell, SEOG, ACG, Pool - Other Educ Awards Direct loans, other loans, etc. Pool - Purchased Services To pay for room and board expenses Pool - Purchased Services To pay for student fees for programs through contracts and grants Pool - Other Educ Awards Includes payments for tuition for programs offers to students. 736890 Pool - Other Educ Awards 16930 Page 20 of 21 Includes payments for all Foundation related scholarship and awards payments Effective Date: July 1, 2012 Elizabeth City State University Expense Account Usage List Expense Category Account Account Title Budget Pool Account Budget Pool Account Title Account Description Catergory Ledgend SALARLIES AND BENEFITS SUPPLIES SUPPLIES - EQUIPMENT SUPPLIES - LIBRARY SERVICES SERVICES - RENTAL SERVICES - MAINTENANCE AGREEMENTS SERVICES - REPAIRS SERVICES - INSURANCE SERVICES - OTHER FIXED CHARGES SERVICES - POSTAGE/TELEPHONE TRAVEL CAPITAL OUTLAY EXPENSES SCHOLARSHIPS AND OTHER AID UTILITIES Page 21 of 21 Effective Date: July 1, 2012
