Acct. Code Description / Title Definitions/Examples Xavier University
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Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Revenue 501001 501002 501003 501004 501005 501006 501007 501008 501009 501010 501051 501052 501053 501054 501055 501056 501057 501058 501059 501060 501061 501062 502001 502002 502010 502011 502020 502021 503001 503002 503011 503012 503013 503014 503015 503021 503022 504051 504101 504151 504201 504251 505001 505002 505003 506001 506002 506003 506004 506005 506006 506007 506008 506009 506051 506052 506053 506054 506055 506102 506103 506104 506105 506106 Description / Title Tuition Tuition-Summer Tuition-Fall Tuition-Spring Tuition-Other Tuition-Consortium Tuition-Contract Revenue BR/TCF Error-Non-Credit BR-HS PE Prog Tuition Adj-Prior Yr Tuition Offset-Athletic Ticket Fees Application Fee Orientation Fee Graduation Fee Transcript Fee Additional Diploma CEU Fees-Nursing Lab/Course Fee Record Exam Exam/Testing Fee Special Fee Non-Credit Course Fee Special Program Fee Government Grants and Contracts Federal Grants/Contracts Federal Indirect Cost Recovery State Grants/Contracts State-Indirect Cost Recovery Local Grants/Contracts Local Indirect Cost Recovery Private Gifts/Grants/Contracts Private Grants/Contracts Private Indirect Cost Recovery Gifts Gifts Gift Offset-Endowment Gifts-Corner P/R Ded Gifts-Regular P/R Ded Gifts-In Kind Gifts-Endowment Gifts-Endowment Pooled Gifts-Endowment Non-Pooled Endowment Income Endowment Income-Realized Gains Endowment Income-Unrealized Gains Endowment Dist of Spendable Income Endowment Dist of Spendable Inc Var Endowment Income-Reallocation Investment Income Interest/Dividends Gains/Loss-Realized Increase Cash Surrender Value Housing Revenues Summer Dorm Rent Summer Rent Misc Summer Linen Fee Fall Dorm Rent Fall Rent Misc Spring-Dorm Rent Spring Rent Misc Room Rent Prior Year Adjustment Dorm Technology Fee Food Service Revenues Board Plan Summer Board Plan Fall Board Plan Spring Board Plan Prior Year Adjustment Food Service Commissions Commissions/License/Contracts Commissions Vending Commissions Laundry Commissions Telephone Commissions XU/VISA Commissions Commissions Other Data Participates Entry In Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Definitions/Examples Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code 506107 506151 506152 506153 506154 506251 506252 506253 506254 506255 506256 506257 506258 506259 506260 506261 506262 506263 506264 506265 506266 506267 507002 507003 507004 507005 507006 507007 507008 507009 507010 507011 507012 507013 507014 507015 507016 507017 507018 507019 507020 507021 507022 507023 507024 507025 507101 507102 507103 507104 507105 507106 507151 507152 507153 507154 507155 507201 507202 507203 507204 507205 507206 507207 507208 507209 507210 507211 507212 Description / Title Logo/Licensing Fees Contract Revenue Contract Revenue Bookstore Contract Post Office Contract Health Center Contracts Cintas Revenues Schiff Room Rentals Arena Revenue Suite Rental Conference/Seminar Revenue Consulting Services Cintas Concessions Cintas Club Room Cintas Suites Catering Commission Cintas Student Dining Merchandise Revenue Concert/Show Promoter Food Service Charges Auxiliary Rents Suite Holders Ticket Cintas Parking Revenue Service Charges Other Finance Charges Check Cashing Fee Admin Fee-Payment Plan Misc Financial Parking Fee Health Center Charge Student Medical Fee Fines-Parking Fines-Library Fines-Property Damage Fines-Disciplinary Reservation Deposit Forfeited Expired Term Endowment Expired Annuity Fund OSC Memberships OSC Nautilus OSC Guest Fee OSC Other Recreational Leagues Fees Psych Services Revenue XUTV Sales/Services All Card Sales Misc Sales/Services Supply Sales Rental Revenue Rentals-Facilities Rentals-Equipment GSC Room Rental GSC Theater Rental Rentals Other Rentals Summer Camp Telecommunications Revenue Local Phone Revenue CBW Commissions Telecom Revenue Other Long Distance Comm-Student Pay Phone Commission Activities-Academic Departments Conference/Seminar Revenue Business Underwriting Business Memberships WVXU Member Contributions WVXU Corporate Match WVXU Admission Revenue WVXU CD/Tape Revenue WVXU Auction Revenue Station Carriage Fee Other General Operating Revenue Alumni Events Revenue Consulting Services Athletic Revenues Data Participates Entry In Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Definitions/Examples Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code 507301 507302 507303 507304 507305 507306 507307 507308 507309 507310 507311 507312 507313 507314 507351 507352 507353 507354 507355 507356 507357 507358 507359 507360 507401 507402 507403 507404 507405 507406 507407 507408 507409 507420 507421 507422 507423 507424 507425 507426 507430 507431 507440 Description / Title Tickets-Season Tickets-Six-Pack Tickets-Walk-Up Tickets-Advance Sale Guarantees Conference Distribution NCAA Distributions Television Revenue Radio Revenue Cable TV Revenue Sponsorship Revenue Program Sales Media Guide Sales Event/Sponsor Revenue Internal Income Internal Income Internal Income-LD Phone 1-800 Chargeback Internal Income-ISS Internal Income-Telecom Internal Income-XUTV XU-Student Government Funding Student Government Allocation Supplemental Revenue Balance Forward Loan Fund Revenue Perkins-Federal Cap Cont Repayment to Government Perkins-Inst Cap Con Repayment to Xavier NSL-Fed Cap Contrib NSL-Repay to Government NSL-Inst Cab Contrib Advances Other Government Reimburse Loan Cancel Interest on Loan Receivable Interest Income-Bank Interest Earned-Collected Interest Earned-Cancel P72 Interest Earned-Cancel A72 Interest Earned-Cancel NSL Interest Assigned-US Other Earn-Late Charges Other Earn-Penalty Adj to Allow Debt Loans Data Participates Entry In Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Salary Wages & Benefits 601001 601052 601053 601054 601055 601056 601057 601058 601059 601060 601061 601101 601102 601103 601104 601105 601151 601152 601153 601154 601155 601201 601202 601203 601251 Compensation Provisions Faculty Faculty Faculty Salary Lapse Faculty Salary Lapse Used Supervising Teachers Faculty-Restricted Grant Faculty Sabbatical Salary Lapse Used SJ Faculty F/T SJ Tutorials Tutorials SJ Part Time Faculty Faculty F/T Overloads Faculty SJ Overloads Faculty P/T Faculty P/T Music Lesson Faculty P/T SJ Summer Faculty Summer Faculty Reg/Adjunct Summer Faculty Admin Summer Faculty SJ Summer Tutorials Summer Tutorials SJ Other Academics Faculty Supplemental Comp Academic Adviser Faculty Early Retirement Costs Admin/Professional Salary & Wages Accrued Vacation Expense-Admin Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Definitions/Examples Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code 601252 601253 601254 601255 601256 601257 601258 601259 601260 601301 601302 601303 601304 601305 601306 601351 601352 601353 601401 601402 601403 601451 601452 601453 601501 601502 601503 601551 601552 601553 601530 601601 601602 Description / Title Admin/Professional Salary Lapse Admin/Professional Admin/Professional P/T Admin/Prof Salary Lapse Used Department Chair Stipend Admin/Professional Supplmtl Comp WVXU P/T Admin Staff Admin/Prof SJ Salary Lapse Used Admin/Prof SJ Secretarial/Clerical Wages Support Staff Accrued Vacation Exp Support Staff Salary Lapse Secretarial/Clerical Support Staff Salary Lapse Used Secretarial/Clerical P/T Secretarial/Clerical Supplmtl Comp Technical/Skilled Crafts Wages Tech/Skilled Tech/Skilled P/T Tech/Skilled Supplemental Comp Grounds Staff Wages Grounds Grounds P/T Grounds Supplemental Comp Custodial Wages Custodial Custodial P/T Custodial Supplemental Comp Security Staff Wages Security Security P/T Security Supplemental Comp Instructional Salary & Wages Montessori School Instructional Assistants Instructor Specialists Other Salary & Wages Overtime Commissions Temp Help Non-Agency Data Participates Entry In Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y 601651 Student Staff Pool B 601652 601653 601654 601655 601700 601750 601800 Student Unlimited Student Limited Student CWSP Match Student CWSP Federal Student CWSP Offset Graduate Assistants Stipends Other Y Y Y Y Y Y Y 602001 602002 602003 602052 602053 602054 602055 602101 602102 602103 602104 602105 602106 602107 602150 602151 602152 602153 602154 602155 602156 602157 602158 602159 Benefit Cost Unallocated Benefit Misc Credits Benefit Charges Medical-Employees Medical-Retirees SFAS-106 Retirement Benefits Medical-Retiree Contra Retirement-Faculty/Admin Retirement-Faculty/Admin + 10 Retirement-Faculty/Admin + 20 Retirement-Support Staff Retirement-S/S + 10 Retirement-S/S +20 Retirement-Jesuit FICA Medicare Tax-XU Share Group Life Insurance Long Term Disability Workers Comp Insurance Workers Comp Insurance-Misc Credit Unemployment Compensation Basketball Ticket Charge Sick Leave Bonus Support Staff Christmas Tuition Discount/Employee-Dependent Tuition Discount-Employee U/G Tuition Discount-Employee Grad Fringe Benefits 602201 602202 Definitions/Examples Y Y Y Y Y Y Y Y Y Y Y B Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Overtime for all hourly wage categories 601651 601651 601651 601651 Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code 602203 602204 602205 Description / Title Tuition Discount Dependant U/G Tuition Discount-Dependant Grad Tuition Discount-Exchange Program Data Participates Entry In Definitions/Examples Y Y Y Departmental Operating Expenses 701001 Student Living Expense Y 701002 701003 Student Government Funding Tests/Exams - Resale Y Y 701004 701005 701006 Want Ads Want Ads - Offset Other Misc Expenses Financial Fees & Expenses Y Y Y 701101 Bad Debt Expense Y 701102 Collection Fees Y 701103 Interest Expense Y 701104 Credit Card Discount Fee Y 701105 701106 Bank/Financial Expense Account Adj/Corrrect Y Y 701107 701108 701150 701151 701152 701153 Misc. Financial Expense Trust Fund Expenses Real Estate Taxes Federal Taxes State Taxes/Fees City Taxes/Fees Y Y Y Y Y Y Expenses associated with specialty programs which provide living quarters for students Funds approved through Budget Review Committee for Student Government usage/distribution to clubs Expense associated with test materials to be sold Expenses associated with advertising vacant positions for employment. Human Resource use only To record bad debt expense for student and outside receivables Comptroller Office use only Expenses associated to the collection of University receivables Associated with interest on financial obligations (i.e.: mortgages and installment loans) Account for monthly service fee processed through the bank for Xavier credit card usage Account fees associated with serviced performed by banks (i.e.: stop payment, research, copies, tape loads, etc) Comptroller Office use only Miscellaneous financial expenses in association with the University business operations Comptroller Office use only Real estate taxes associated with University business operations Federal taxes associated with University business operations State taxes associated with University business operations City taxes associated with University business operations Athletic Expenses Intercollegiate Athletics Use Only Intercollegiate Athletic sports only home game expenses (i.e.: score table; team room; etc) Expenses for Intercollegiate Athletic sports only for participation in an event/game. Uniforms (Shirts/Jersey/Pants) to be worn during an Intercollegiate Athletic sport. Includes bats, balls, gloves, scorebooks, whistles, athletic tape, towels, field marking paint and any other items (excluding Uniforms-see 701203). Any/all registration fees associated with Intercollegiate Athletic sport (i.e.: golf team registration; tennis tournament registration). 701201 Athl - Games Expense Y 701202 Athl - Guarantees Y 701203 Athl - Uniforms Y 701204 Athl - Equip/Supplies Y 701205 Athl - Event Registration Y 701300 Library Operations B 701301 701302 701303 Consortia Interlibrary Loan Library Computer Services Y Y Y 701300 701300 701300 701304 Libr - Books Y 701300 701305 701306 Serials Serials - Electronic Y Y 701300 701300 701307 701308 701309 701310 701311 701312 Libr - Periodicals Periodical - Electronic Libr - Binding Libr - A/V Materials Libr - Microform Library books - Electronic Y Y Y Y Y Y 701300 701300 701300 701300 701300 701300 Departmental Operating Pool B 701500 McDonald Library use only McDonald Library use only McDonald Library use only Books purchased as permanent additions to the University library McDonald Library use only Serials purchased as permanent additions to the University library McDonald Library use only McDonald Library use only Periodicals purchased as permanent additions to University library McDonald Library use only McDonald Library use only Binding for University library - McDonald Library use only McDonald Library use only Microform for University library - McDonald Library use only McDonald Library use only Supplies General office supplies (i.e.: pen, pencils, notepads, pendaflexes, desktop calculators, typewriter ribbon, etc.) Excludes any/all furniture and technology related supplies/equipment. Expenses associated for University library operations (i.e.: spine labels, book tags, etc.) Expenses associated with classroom instruction (i.e.: blue books, chalk, markers, books, etc.) Expenses for instructional lab use (i.e.: reagents, test tubes, research animals, cages, etc) - Does not includes gases (i.e.: liquid nitrogen, 701511 Office Supplies Y 701500 701512 Library Supplies Y 701500 701513 Instructional Supplies Y 701500 701514 Laboratory Supplies Y 701500 oxygen, etc.) 701515 Water Dispensing/Svc Y 701500 Includes bottled water and cooler equipment (purchase, rental or lease) Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title Data Participates Entry In 701516 701517 701518 Printer Supplies PC Peripheral Supplies PC Media Supplies Y Y Y 701500 701500 701500 701519 Medical Supplies Y 701500 701520 701521 701522 701523 701524 701525 701526 701527 Photo Supplies - MPR Only Theater Production Supplies Retreat Supplies Salt Supplies-Physical Plant Use Only!! Chapel Supplies Custodial Supplies Laboratory Gases Supplies Event Supplies Printing/Mailing/Delivery Y Y Y Y Y Y Y Y 701500 701500 701500 701500 701500 701500 701500 701500 Definitions/Examples Supplies associated with operating a printer (i.e.: toner cartridge, ribbons, paper trays, maintenance kits, rollers, etc) Flash/jump drives, floppy drives, zip drives, CD disk Expenses for medical supplies (i.e.: bandages, band aids, gauze, splints, etc) Expenses for film, film processing/developing, digital camera memory chips) Expenses for costumes, stage sets, props, etc. Expenses associated with salt purchase - Physical Plant Use Only!! Expenses for chapel related items (candles, incense, etc) Gases provided by outside vendor (ie: nitrogen, oxygen, etc.) Expenses associated with printing forms, stationary, publications, journals, brochures, diplomas, business cards, etc. - Excludes copy keys 701551 Printing Y 701500 701552 701553 701554 High Volume Copying Copy Machine Charges Photography Y Y Y 701500 701500 701500 701555 Postage Y 701500 701556 701557 701558 Bulk Mail Bulk Mail - Clearinghouse Mailing Lists Y Y Y 701500 701500 701500 701559 Courier/Messenger Svcs Advertising Expenses Y 701500 Expenses associated with copying performed by an external vendor or Kinkos Expense of copy key from Auxiliary Services Expenses associated with professional photography services Expense for postage charges by mailing services (i.e.: stamps, metered stamps, daily external University mail) Expense for postage charged by mail services for any University third class mass mailings Bulk mailings services being provided by external vendor Expenses associated with mailing list for departmental operations Expenses associated with external services (i.e.: UPS, Federal Express, DHL, Rapid Delivery, etc.) 701601 701602 701603 701604 701605 Y Y Y Y Y 701500 701500 701500 701500 701500 Expenses associated with advertising in newspapers, journals, telephone directories, etc. Expenses associated with advertising on television Expenses associated with advertising on radio Expenses for any/all other advertising not previously defined Expenses associated with video production services 701651 701652 Advertising - Print Media Advertising - TV Advertising - Radio Advertising - Other Video Productions Telecommunication Expenses Long Dist. Telephone Incoming 1-800 Chg Y Y 701500 701500 701653 701654 Cellular Phones Telecom - Other Y Y 701500 701500 701655 Video Conferencing Rental & Lease Expenses Rentals Y 701500 701711 701713 Rental - Bus/Van Rental - Equipment Y Y 701500 701500 701714 Rental - Production Equipment Y 701500 701715 Rental - Furniture Y 701500 701716 Y 701500 701731 701732 Rental - Facilities Leases Lease - Bus/Van Lease - Vehicles Expenses associated with rental of any furniture (i.e.: chairs, tables, etc.) Expenses associated with the use of building space, land or other improvements such as athletic facilities or parking lots Y Y 701500 701500 Expenses associated with leasing a bus/van Expenses associated with leasing a vehicle (car, truck, SUV) 701733 Lease - Equipment Y 701500 701734 701735 Lease - Production Equipment Lease - Furniture Y Y 701500 701500 701736 Lease - Facilities Y 701500 Expenses associated with any/all other equipment not previously defined Expenses associated with leasing production equipment (i.e.: audio visual, sound equipment, lighting, etc.) Expenses associated with leasing furniture Expenses associated with leasing facilities (i.e.: building space, land or other improvements such as athletic facilities or parking lots) 701750 Subscriptions Y 701500 701751 Dues & Memberships Y 701500 from Auxiliary Services- see Copy Machine Charges-701553 Expenses for any University long distance calls Expenses for 800 incoming calls to University extensions Expenses for cellular phone services (i.e.: minutes used for University related business) Expenses for any/all other telecom not previously defined Expenses associated with using video conferencing (i.e.: services expense, equipment expense, etc) Expenses associated with the rental of a bus/van used for University related business for a period of less than 12 months. If needed for greater than 12 months, consult Purchasing - For Travel Rental see 702100 Expenses associated with equipment rental. Expenses associated with the rental of production equipment (i.e.: sound equipment, audio visual equipment, etc.) Includes subscriptions to newspapers, magazines, periodicals, books for department use and publications such as pamphlets, reprints, etc.) Expenses associated with professional dues, fees, accreditations and membership associations or societies Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title Data Participates Entry In 701752 Laundry Expense Y 701500 701753 Linen Rental Y 701500 701755 Purchased Premiums Y 701500 701756 Flower/Other Acknowledgements Y 701500 701757 Dept Reference Material Y 701500 701758 Apparel/Uniforms Y 701500 701759 701760 Prizes/Awards Donations Y Y 701500 701500 701761 Moving Relocation Expense Y 701500 701762 Department/Office Moves Y 701500 Travel/Meetings Definitions/Examples Expenses pertaining to laundered items or dry cleaned items (i.e.: costumes, linens, etc) associated with University business operations Expenses associated with campus foodservice catering events (i.e.: tables cloths, cloth napkins, summer towels sheets) Expenses associated with items provided for University seminars (i.e.: notebooks, pens, etc.) Expenses associated with sending acknowledgements (i.e. flowers) to individuals, departments, etc. Expenses associated with cost of books, videos, etc. retained in the department for reference material Expenses associated with apparel/uniforms being provided for University personnel or student organizations (i.e.: lab jackets, team uniforms, tshirts) Expenses associated with prizes/awards (i.e.: plaques, certificates, novelty items) Expenses associated with moving (relocation) for University employee Expenses associated with inter-department moves (relocations) or special events Consult University Travel Policy regarding approved expenditures for University related business travel Travel Airfare 702051 Airfare Y 701500 702052 Airfare - Team Travel Y 701500 702053 Airfare - Recruiting Y 701500 702054 Airfare - Scouting Bus/Van Costs Bus/Van Costs Bus/Van Costs - Team Travel Bus/Van Costs - Recruiting Bus/Van Costs - Scouting Automobile Rental Y 701500 Expenses associated with domestic and international airfare on commercial or private carriers Expenses associated with domestic and international airfare on commercial or private carriers for team travel Expenses associated with domestic and international airfare on commercial or private carriers for recruiting Expenses associated with domestic and international airfare on commercial or private carriers for scouting - Athletics use only Y Y Y Y 701500 701500 701500 701500 Expenses associated with bus/van rentals Expenses associated with bus/van cost for team travel Expenses associated with bus/van cost for recruiting Expense associated with bus/van cost for athletic team scouting 702101 702102 702103 702104 702151 Automobile Rental Y 701500 702152 Automobile Rental - Team Travel Y 701500 702153 Automobile Rental - Recruiting Y 701500 702154 Automobile Rental - Scouting Mileage Reimbursement Y 701500 702201 General University Mileage Reimbursement Y 701500 702202 Mileage Reimbursement-Team Travel Y 701500 702203 Mileage Reimbursement-Recruiting Y 701500 702204 Mileage Reimbursement-Scouting Lodging Costs Y 701500 702251 Lodging Costs Y 701500 702252 Lodging Costs- Team Travel Y 701500 702253 Lodging Costs - Recruiting Y 701500 702254 Lodging Costs - Scouting Meals Y 701500 702301 Meals Y 701500 702302 Meals - Team Travel Y 701500 702303 Meals - Recruiting Y 701500 Expenses associated with short term rental of vehicles (i.e.: automobile, vans, etc.) from Hertz, Avis, Budget, Enterprise, Mike Albert during travel for University related business operations Expenses associated with short term rental of vehicles (i.e.: automobile, vans, etc.) from Hertz, Avis, Budget, Enterprise, Mike Albert during team travel Expenses associated with short term rental of vehicles (i.e.: automobile, vans, etc.) from Hertz, Avis, Budget, Enterprise, Mike Albert, etc. for recruiting Expenses associated with short term rental of vehicles (i.e.: automobile, vans, etc.) from Hertz, Avis, Budget, Enterprise, Mike Albert, etc. used for athletic scouting Expenses associated with mileage reimbursement when using personal vehicle Expenses associated with mileage reimbursement when using personal vehicle for intercollegiate or rec sports team travel Expenses associated with mileage reimbursement when using personal vehicle for recruiting Expenses associated with mileage reimbursement when using personal vehicle for athletic scouting Expenses associated with lodging including hotel, motel, temporary rental, apartments and cabins Expenses associated with lodging including hotel, motel, temporary rentals, apartments and cabins Expenses associated with lodging including hotel, motel, temporary rentals and apartments and cabins Expenses associated with lodging including hotel, motel, temporary rentals and apartments and cabins - Athletic teams Expenses associated with meals including breakfast, lunch and dinner Expenses associated with team meals including breakfast, lunch and dinner Expenses associated with meals for recruiting includes breakfast, lunch and dinner Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title Data Participates Entry In Definitions/Examples 702304 Meals - Scouting Other Travel Y 701500 Expenses associated with meals during scouting includes breakfast, lunch and dinner - Athletic teams 702351 Other Travel Y 701500 Expenses for any other associated travel expense (i.e.: tips, cab fare, etc.) 702352 702353 Other Travel - Team Travel Other Travel - Recruiting Y Y 701500 701500 702354 Y 701500 702401 Other Travel - Scouting Conferences/Meetings/Entertainment Conferences & Meetings N 702402 Conference/Training/Seminar Fees Y 701500 702403 Food/Meals Y 701500 702404 702405 Foodservice - University Contract Training/Safety/Environmental Entertainment Y Y 701500 701500 702451 Entertainment Sports Events Y 701500 702452 Entertainment Local Transportation Y 701500 Expenses associated with tickets for sporting events (on and off campus) and other related expenses Expenses associated with tickets for sporting events (on and off campus) and other related expense 702501 Fuel Expenses-University Vehicles Y 701500 Expenses associated with fuel (gasoline/diesel) for University owned or leased vehicles 703000 Contracted & Professional Svcs B 703001 Instruct - Professional Services Y 703000 Expenses associated with instructional cost of professional services where the individual is not associated with the University and not on the University payroll 703002 Honoraria Y 703000 703003 Lecture Series Y 703000 703004 Bands/Entertainers Y 703000 703005 703006 Consulting Services Installation Services Y Y 703000 703000 703007 Temp Help - Agencies Y 703000 703008 External Public Safety Services Y 703000 703009 Legal Fees Y 703000 703010 Audit/Tax Fees Y 703000 703011 703012 703013 703014 703015 703016 703017 Investment Management Investment Custodial Trustee Fees Acct/Billing/Collect Photography- Professional Services Athletic Officials Other Professional Services Y Y Y Y Y Y Y 703000 703000 703000 703000 703000 703000 703000 703018 Contract Medical Services Y 704001 Cost of Goods Sold Pool B 704002 704003 704004 704005 704006 704007 704008 Resale Printing Supplies Resale Paper Supplies Resale Contract Services Resale Postage Resale Other Goods Resale Food Service Resale Long Distance Y Y Y Y Y Y Y 704050 COGS - Cintas Only B 704051 704052 704053 Resale Advertising - Newspapers Resale Advertising - Radio Resale Other Misc Expenditures Y Y Y Expenses for any other travel method not defined in account codes above Expenses associated with other travel costs related to recruiting. Expenses associated with other travel method not defined in above for scouting - Athletic teams Expenses associated with conference/seminar/training fees for professional development (i.e.: registration fees, conference fee, etc.) for University staff Expenses associated with provision of food/meals/beverages not using University contracted provider (on and off campus provision) Expenses associated with provision of food/meals/beverages using the University contract provider (on and off campus) Expenses associated with payment for services where there is no established actual wage price or fee, no formal contract and no invoice or statement (Payments to University employees are not included) Expenses associated with contracted individuals for speaking at University lectures Expenses associated with contracted individuals, bands or other performance for events Expenses associated with payments to individuals and/or firms for professional advise, services or opinions in the form of fees based on contracted or otherwise predetermined amounts or rates (Payments to University employees are not included) Expenses associated with labor costs for temporary help via an agency Expenses associated with labor costs for police protection during special events Expenses associated with legal fees directly related to University business operations Expenses associated with audit/tax fees directly related to University business operations Expenses associated with investment management directly related to University business operations Expenses associated with the use of a professional photographer. Expenses for Athletic game officials - Athletic teams Expenses associated with payment of doctors for invoiced contracted 703000 medical services Used with permission of Comptrollers Office ONLY 704001 704001 704001 704001 704001 704001 704001 704050 704050 704050 Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Data Description / Title Participates Entry In 704054 704055 704056 704057 704058 704059 704060 704061 704062 704063 Resale City Taxes Resale Staff Food Resale Bands/Entertainers Resale Ext Pub Saf Serv-Nrwd Pol Resale Oth Prof Serv-Rigging, Peer Resale Security Resale Cont Services - Foodservice Resale Other Goods Resale Contract Cleaning Resale Phone Charges Y Y Y Y Y Y Y Y Y Y 704050 704050 704050 704050 704050 704050 704050 704050 704050 704050 705000 Maintenance & Repair Pool B Definitions/Examples 705002 MSC - Office Equipment Y 705000 705003 MSC - Instructional Equipment Y 705000 705004 MSC - Software Y 705000 705005 MSC - Elevators Y 705000 705006 MSC - Cleaning Y 705000 705007 MSC - Painting Y 705000 705008 MSC - Flooring Y 705000 705009 MSC - Vehicle Y 705000 705010 MSC - Personal Computers Y 705000 705011 MSC - Production Equipment Y 705000 705012 MSC - Broadcast Equipment Y 705000 Expenses for payments to individuals/firms for the maintenance/repair and upkeep of office equipment/furniture in the form of fees based on contracted or otherwise predetermined amounts or rates -University employees are not included Expenses for payments to individuals/firms for the maintenance/repair and upkeep of instructional equipment in the form of fees based on contracted or otherwise predetermined amounts or rates - University employees are not included Expenses for payments to individuals/firms for the maintenance/repair and upkeep of software in the form of fees based on contracted or otherwise predetermined amounts or rates - University employees are not included Expenses for payments to individuals/firms for the maintenance/repair and upkeep of elevators in the form of fees based on contracted or otherwise predetermined amounts or rates - University employees are not included Expenses for payments to individuals/firms for the maintenance/repair and upkeep of University facilities in the form of fees based on contracted or otherwise predetermined amounts or rates - University employees are not included Expenses for payments to individuals/firms for the maintenance/repair and upkeep related to University facilities painting in the form of fees based on contracted or otherwise predetermined amounts or rates University employees are not included Expenses for payments to individuals/firms for the maintenance/repair and upkeep related to University facilities flooring in the form of fees based on contracted or otherwise predetermined amounts or rates University employees are not included Expenses for payments to firms/individuals for the maintenance/repair and upkeep to University owned/leased vehicles in the form of fees based on contracted or otherwise predetermined amounts or rates University employees not included Expenses for payments to firms/individuals for the maintenance/ repair and upkeep to University owned/leased personal computers in the form of fees based on contracted or otherwise predetermined amounts or rates-University employees not included Expenses for payments to firms/individuals for the maintenance/repair and upkeep to Production equipment in the form of fees based on contracted or otherwise predetermined amounts or rates - University employees not included Expenses for payments to firms/individuals for the maintenance/repair and upkeep to Broadcast equipment in the form of fees based on contracted or otherwise predetermined amounts or rates - University employees not included 705000 Expenses for payments to firms/individuals for the maintenance/repair and upkeep to other equipment not pre-defined in the above account codes in the form of fees based on contracted or otherwise predetermined amounts or rates-University employees not included 705013 MSC - Equipment Y 705014 MSC - Other Misc Y 705000 Expenses for payments to firms/individuals for the maintenance/repair and upkeep to other equipment not pre-defined in the above account codes in the form of fees based on contracted or otherwise predetermined amounts or rates-University employees not inc 705015 MSC-Printers Maintenance & Repair Y 705000 Expenses for payments for the extended warranty, above the standard manufacturer warranty, that is required when purchasing laser printers 705032 M & R Grounds Y 705000 Expenses associated with supplies for the maintenance/repair and upkeep of University grounds-work performed by University employees 705033 M & R Buildings Y 705000 705034 705035 M & R Equipment Parts/Equipment Y Y 705000 705000 Expenses associated with supplies for the maintenance/repair and upkeep of University building-work performed by University employees Expenses associated with the repair/maintenance and upkeep of University equipment Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title Data Participates Entry In Definitions/Examples 705036 Building Signage Y 705000 705037 Locks & Keys Y 705000 705038 Interior Paint/Repairs Y 705000 705039 Exter-Paint/Repairs Y 705000 705040 Roof Repairs Y 705000 705041 Plumbing Repairs Y 705000 705042 705043 Electrical Repairs Appliance Repairs Y Y 705000 705000 705044 HVAC Repairs Y 705000 705045 705046 Tel-Maint/Wiring Cable TV Y Y 705000 705000 705047 Irrigation Y 705000 705048 Pest Control Y 705000 705049 Window Cleaning Y 705000 Expenses associated with building signage being produced by either outside contractor or university employees (i.e.: name plates, building directional signs, department information signs, etc.) Expenses associated with the making of locks and/or keys by an outside contractor or University physical plant department Expenses associated with interior paint/repairs supplies for work performed by University employees Expenses associated with supplies for the maintenance/repair and upkeep of exterior painting/repairs-work being performed by University employees Expenses associated with supplies for the maintenance/repair and upkeep of roof repairs - work being performed by University employees Expenses associated with supplies for maintenance/repair and upkeep of plumbing - work being performed by University employees Expenses associated with supplies for maintenance/repair and upkeep of electrical - work being performed by University employees Expenses associated with any/all appliance repairs. Expenses associated with the purchase of supplies for HVAC repairs performed by University employees Expenses associated with the purchase of supplies for telmaintenance/wiring - work being performed by contracted employees or University employees Expenses associated with the cable TV programming services Expenses associated with the purchase of supplies or services for irrigation - work being performed by University or contracted employees Expenses associated with the purchase of supplies or services for pest control - work being performed by University or contracted employees Expenses associated with the purchase of supplies or services for window cleaning-work being performed by University or contracted employees 705050 Carpet Cleaning Y 705000 Expenses associated with the purchase of supplies or services for carpet cleaning-work being performed by University or contracted employees 705051 Blind Cleaning Y 705000 705052 705053 Waste Collection Hardscape Y Y 705000 705000 706001 706002 Unallocated Equipment Funds Tech Equip Tfr Y Y 706003 Equipment Lease - Capital Y 706004 Equipment Lease - PP Tax Y 706050 Non recurring Equipment B 706101 Furniture/Fixtures Y 706050 706102 Instruments/Apparatus Y 706050 706103 706104 706105 Computer Equipment Software Printers Y Y Y 706050 706050 706050 706106 706107 Telecommunication Equipment Athletic Equipment Y Y 706050 706050 706108 Network Equipment Y 706050 706109 Machinery/Implements Y 706050 706110 Vehicles Y 706050 706111 Production Equipment Y 706050 706112 Other Y 706050 706113 Broadcasting Equipment Y 706050 Expenses associated with the purchase of supplies or services for blind cleaning-work being performed by University or contracted employees Expenses associated with payments to outside vendor(s) for waste collection for University business operations or special events Expenses associated with pavers/fences/gravel/blacktop etc. Equipment Depreciation 707001 707002 707003 707004 707005 Depreciation Depr Exp-Land Impr Depr Exp-Buildings Depr Exp-Equipment Depr Exp-Lib Materials Expenses associated with the lease of computers -Computer Lease Only Expenses associated with the computer lease pre-paid tax - Computer Lease only Expenses associated with the purchase of furniture/fixtures Expenses associated with the purchase of instruments/ apparatus equipment (ie: instructional/classroom equipment) Expenses associated with the purchase of computer equipment (PC's, notebooks, monitors, PDA's, etc) Expenses associated with software Expenses associated with the purchase of a printer Expenses associated with the purchase of telecommunications equipment Expenses associated with the purchase of athletic equipment Expenses associated with the purchase of network equipment (excludes printers - See 706105) Expenses associated with the purchase of machinery/implements (i.e.: plant trades equipment) Expenses associated with the purchase of vehicles (i.e.: car, truck, SUV, etc.) Expenses associated with the purchase of production equipment (i.e.: audio visual, sound equipment, lighting, etc.) Expenses associated with the purchase of any/all other equipment not previously defined Expenses associated with the purchase of broadcasting equipmentWVXU For Financial Administration Use Only!! Y Y Y Y Y Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title Data Participates Entry In 708001 Insurance B 708002 708003 708004 708005 708006 708007 708008 708009 708010 708011 708012 Comprehensive Insurance Liability Insurance Fidelity/Forgery Auto Insurance Umbrella Insurance Officer/Dir Insurance Other Insurance Athletic - Medical Uninsured Costs Unins - Athl Med Expense Insur Reimbursements Y Y Y Y Y Y Y Y Y Y Y Definitions/Examples For Risk Management Use only!! 708001 708001 708001 708001 708001 708001 708001 708001 708001 708001 708001 Utilities 708051 Gas Costs Y 708052 Electric Costs Y 708053 Water Y 708054 Local Telephone Syst Y 708055 Internet Lines Y 708056 Voice Mail System Y 708057 708058 ISP/Bandwidth Utility Reimbursement Y Y 709050 709100 709150 709200 709250 709300 709350 709400 709450 709500 709550 709600 709650 709700 709750 Books Room Board Scholarships - U/Grad Contra - RS/Endow Fds Scholarships - Grad Grant - Academic Grant - Athletic Grant - Athletic - Summer G.A. - Remission R.A. - Rem/Liv Exp Tuit Disc - 3 in Family Tuit Disc - Hi/Sch Jr. Tuit Disc - Teacher Tuit Disc - Other 710001 710002 710003 Overhead Charges Overhead Recovery Expense Reallocation 710051 710052 710053 710054 710055 710056 710057 710058 710059 710060 710061 710062 710063 710064 710065 710066 710067 710100 710101 710102 710103 710104 710105 710106 710107 710108 Refund to Grantors Tech P&I Cancel P72 Empl P&I Cancel NSL Milit P&I Cancel P72 Teach P&I Cancel A72 Milit P&I Cancel A72 Death P&I Cancel Disability P&I Cancel Bankruptcy P&I Cancel Volunteer P&I Cancel Law Enfor P&I Cancel Nurs/Med P&I Cancel Other P&I Cancel Assigned P&I Cancel Sub-Matter P&I Cancel Early P&I Cancel Employ P&I Cancel Cost-Allow Dbtful Ln Collection Costs-Instit Collection Costs-Agency Collection Costs-Other Litigation Costs Loan Write-Offs Repay Feds-Principal Repay Feds-Interest Repay Feds-Other Inc Student Financial Aid Expenses associated with payments for natural gas services to operate University owned properties Expenses associated with payments for electricity provision to operate University owned properties Expenses associated with payments for water provision to operate University owned properties Expenses associated with payments for local telephone service(s) to operate University owned properties Expenses associated with payments for internet lines to University owned properties Expenses associated with payments for voice mail system for University owned properties Expenses associated with payments for ISP/bandwidth for University owned properties Financial Administration use only For Financial Aid Office Use Only!! Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Other For Financial Administration Use Only!! Y Y Y Loan Fund Expenses For Financial Administration Use Only!! Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title 710109 710110 710111 710112 710200 710201 710202 710203 Repay Inst-Principal Repay Inst-Interest Repay Inst-Other Inc Administrative Expense-Loan Funds Non-Cap Exp for Plant Disposal Plant Facil Loss-Sale of Invest Loss-Defeasance 710251 710252 710253 710254 710255 710256 710257 710258 710259 710300 710301 710302 710303 710304 710305 710306 710307 710308 710309 710310 711000 Debt Ret-External Princ Debt Ret-Internal Princ Debt Ret-Defeasance Debt Ret-External Int Debt Ret-Internal Int Debt Ret-LOC Fee Debt Ret-Remarket Fee Amortization-Bond OID Amortization-Bond Issue Cst Profit Share Indirect Costs Debt Svc - Principal Debt Svc - Interest Capitalized Interest Capitalization Off-Set Non-Capital Off-Set Unallocated funds Matching Grant Funding Unallocated Reductions Balance Forward Data Participates Entry In Debt 711110 711115 711150 711201 Plant Project Pool Pre-Construction Phase Land Acquisition Building Acquisition Professional Services Construction Phase General Requirements Definitions/Examples Y Y Y Y Y Y Y Y For Financial Administration Use Only!! Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y B Y Y Y Y For Physical Plant Use Only! 711000 711000 711000 711000 Expenditures include summary of work, allowances, measurement and payment, alternates/alternatives, coordination, field engineering, regulatory requirements, abbreviations and symbols, identification systems, reference standards, special project procedures, project meetings, submittals, quality control, construction facilities and temporary controls, material and equipment, starting of systems/ commissioning, contract closeout and maintenance 711220 Sitework Y 711000 Subsurface investigation, demolition, site preparation, dewatering, shoring and underpinning, excavation support systems, cofferdams, earthwork, tunneling, piles and caissons, railroad work, marine work, paving and surfacing, fuel distribution, piped utility materials, water distribution, sewerage and drainage, restoration of underground pipelines, ponds and reservoirs, site improvements and landscaping, power and communications 711240 Concrete Y 711000 Concrete formwork, reinforcement, accessories, cast in place, curing, precast, cementitious, grout, restoration and cleaning, mass concrete 711250 Masonry Y 711000 711260 Metals Y 711000 711270 Woods & Plastics Y 711000 Thermal & Moisture Protection Y 711000 711290 Doors & Windows Y 711000 711300 Finishes Y 711000 Mortar, masonry accessories, unit masonary, masonry restoration and cleaning, refactories and corrosion resistent masonry, stone Metal materials, finishes, fastening, structural framing, joist, decking, cold formed framing, fabrications, expansion control and hydraulic structures, sheet metal fabrications, ornamental Fasteners and adhesives, rough carpentry, heavy timber construction, wood-metal systems, pre-fabriacated structural wood, finish carpentry, wood treatment, architectural woodwork, pre-fabricated structural plastics and plastic fabrications Waterproofing, dampproofing, vapor and air retarders, insulation, fireproofing, shingles and roofing tiles, pre-formed roofing and cladding/siding, membrane roofing, traffic topping, flashing and sheet metal, roof specialities and accessories, skylights and joint sealers Metal doors and frames, wood and plastic doors, door opening assemblies, special doors, entrances and storefronts, metal windows, wood and plastic windows, special windows, hardware, glazing and glazed curtain walls Metal support systems, lath and plaster, aggregate coatings, gypsum board, tile, terrazzo, accoustical treatment, special surfaces, wood flooring, stone flooring, unit masonry rlooring, resilent flooring, carpet, special flooring, floor treatment, special coatings, painting and wall coverings Xavier University REVENUE/EXPENSE ACCOUNT LIST B= Budget only Pool # Acct Y= Yes data entriable Acct. Code Description / Title Data Participates Entry In 711320 Specialties Y 711000 711340 Equipment Y 711000 711380 Furnishings Y 711000 711400 Special Construction Y 711000 711420 Conveying Systems Y 711000 711430 Mechanical Y 711000 711450 711460 711499 Electrical Environmental Contingency Occupancy Phase Y 711000 711000 711000 Y 711610 711650 Furniture Capital Equipment Y Y 711000 711000 711660 711680 711685 Telephone Signage Moving Y Y Y 711000 711000 711000 Updated: 1/15/2010 Definitions/Examples Chalkboards/tackboards, compartments and cubicles, louvers and vents, grills and screens, service wall systems, wall and corner guards, access flooring, specialty modules, flagpoles, identifying devices, pest control, fireplaces and stoves, pre-fabricated exterior specialties, pedestrian control devices, lockers, fire protection specialties, postal specialties,protective covers, partitions, operable partitions, storage shelving, exterior sun control devices, telephone specialties, toilet and bath accessories, scales and wardrobe and closet specialties Maintenance equipment, security and vault equipment, teller and service equipment, ecclesiastical equipment, library equipment, theater and stage equipment, instrumental equipment, registration equipment, checkroom equipment, mercantile equipment, commerical laundry and dry cleaning equipment, vending equipment, audio visual equipment, service station equipment, parking control equipment, loading dock equipment, solid waste handling equipment, detention equipment, water supply and treatment equipment, hydraulic gates and valves, fluid waste treatment and disposal equipment, food service equipment, residential equipment, unit kitchens, darkroom equipment, athletic/ recreational/therapeutic equipment, industrial and process equipment, lab equipment, planetarium equipment, observatory equipment, medical equipment, mortuary equipment and navigation equipment Fabrics, artwork, manufactured casework, window treatments, furniture and accessories, rugs and mats, multiple seating, Interior plants and planters Air supported structures, integrated assemblies, special purpose rooms, sound/vibration/seismic control, radiation protection,nuclear reactors, preengineered structures,pools, ice rinks, kennels and animal shelters,site constructed incinerators, liquid and gas storage tanks, filter underdrains and media, digestion tank covers and appurtenances, utility control systems, oxygenation systems, sludge conditioning systems, industrial and process control systems, recording instrumentation, solar energy systems, wind energy systems systems, transportation control instrumentation, building automation systems, and fire suppression and supervisory systems Dumbwaiters, elevators, moving stairs and walks, lifts, material handling systems, hoist and cranes, turntables, scaffolding and transportation systems Basic mechanical materials and methods, mechanical insulation, fire protection, plumbing, HVAC, heat generation, refrigeration, heat transfer, air handling, air distribution, controls and testing/adjusting and balancing Basic electrical materials and methods, power generation, high voltage distribution (above 800 volt), service and distribution (800 volt and below), lighting, special systems, communications, electric resistance heating, controls and testing Furniture for offices, lounge areas, computer furniture, lodging furniture, print (copy/fax/printing) room furniture, hospitality areas, library furniture, media furniture and any/all other furniture requirements for occupancy phase Any/all capital equipment required for cccupancy phase Any/all telephone equipment required previous to occupancy phase Any/all signage required previous to occupancy phase Moving/relocation issues previous/during or after occupancy phase
