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Consolidation

Level

Range

CMPN

PERM (Permanent and Continuing Salaries)

5110-5112

CMPN

TEMP (Temporary Salaries)

5230-5260

CMPN

OPS (Other Personal Services)

5310-5390, 5392

BENE

FBEN (Fringe Benefits)

5391, 5610-5670, 5800, 5810

GENX

ANCR (Animal Care)

6002-6025

GENX

DUES (Dues and Memberships)

6120

GENX

SUBS (Subscriptions)

6130-6135

GENX

FEES (Fees)

6200-6235

GENX

INSR (Insurance)

6400-6420

GENX

RENT (Rentals and Leases)

6500-6530

GENX

SERV (Services)

6600-6680

GENX

SUPP (Supplies)

6710-6847, 6935

GENX

TELE (Telecommunications)

6850-6890

GENX

TRNS (Transportation and Motor Vehicles)

6900-6927

GENX

EEPM (Employee and Student Payments)

7005-7030

GENX

OTHX (Other Expenses)

6940, 7045-7133

GENX

FINA (Financial Aid)

7510-7545

GENX

TRAV (Travel)

7600-7805

GENX

ENER (Energy and Utilities)

8105-8140

GENX

EQCP (Equipment – Capital)

8200-8293

GENX

EQNC (Equipment – Non-Capital)

8306-8326

CPTL

CPEQ (Capital Projects – Capital Equipment)

8505, 8535-8537

CPTL

LAND (Land)

8400-8410

CPTL

BLDG (Building and Improvements)

8420-8599

CPTL

CPNC (Capital Projects – Non-Capital Equipment)

8508-8512

NOPX

ICRX (Indirect Cost Recovery Expense)

9900




Various

Accounting Office Object Codes


GENX

Library Object Codes


Payment Reason Codes for Disbursement Vouchers are listed where appropriate. Disbursement Vouchers do not take the place of a Purchase Order when a Purchase Order is required.

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titleFringe Benefit Expenses - Level Code: FBEN
  • 5391 Payroll – AAUP 1% Buyback: represents the 1% contributed by the State as retirement contribution for members of the American Association of University Professors who are also members of the State Employees Retirement System and is in lieu of 1% in salary adjustments.

  • 5610 Fringe Benefits – Classified: relates to Salary Object Code 5110.

  • 5611 Fringe Benefits – Faculty: relates to Salary Object Code 5111.

  • 5612 Fringe Benefits – Other Professional: relates to Salary Object Code 5112.

  • 5630 Fringe Benefits – Durational and Temporary: relates to Salary Object Code 5230.

  • 5631 Fringe Benefits – Contractual: relates to Salary Object Code 5231.

  • 5632 Fringe Benefits – Faculty Summer Pay: relates to Salary Object Code 5232.

  • 5633 Fringe Benefits – Adjunct Faculty: relates to Salary Object Code 5233.

  • 5634 Fringe Benefits – Faculty Overload: relates to Salary Object Code 5234.

  • 5640 Fringe Benefits – Student Labor: relates to Salary Object Code 5240.

  • 5650 Fringe Benefits – Graduate Students: relates to Salary Object Code 5250.

  • 5660 Fringe Benefits – Post Doctoral Fellows: relates to Salary Object Code 5260.

  • 5670 Fringe Benefits – Other Personal Services: relates to Salary Object Codes 5301-5399.

  • 5800 Pension Expense Adjustment

  • 5810 OPEB Expense Adjustment

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titleSupplies - Level Code: SUPP

Payment Reason Code = W

Prepared Foods = O

  • SUP1 Supplies Level Budget Pool (budget only; no actuals)

  • 6710 Food: all articles of food for human meal preparation. For food purchased for use in research projects, use 6711; for business meals and purchases of prepared foods, use 6713; for catered events, use 6614.

  • 6711 Food – Research/Lab Use Only: food used for research purposes.

  • 6713 Business Meals: restaurant-provided business meals with a documented business purpose; also includes purchases and delivery of prepared foods (non-catered). For catering, use 6614.
    (warning) Note: Business meal reimbursements must document the date, place, and business purpose of the meal, as well as the individuals in attendance and each individual's affiliation to UConn.

  • 6715 Personal Supplies: all articles incidental to personal care such as soap, shaving supplies, toothpaste, hair care, deodorant, etc.

  • 6718 Industrial Safety and Personal Protective Supplies (PPE): respirators, shielding, safety eyewear, foot, head, and hearing protection, lab coats, gloves, fall protection, etc.

  • 6720 Laundry and Cleaning Supplies: all articles used in the laundry or for cleaning and disinfecting purposes.

  • 6722 Agricultural, Horticultural, and Dairy: purchases of supplies used in agriculture, horticultural, and dairy operations such as seeds, plants, fertilizer, etc. For supplies relating to animal care, use an object code in the ANCR (Animal Care) level.

  • 6723 Landscaping Supplies: payments for landscaping supplies. For landscaping services, use 6631.

  • 6725 Public Safety Supplies: supplies used in support of Public Safety, Fire, Police, and Emergency Services.

  • 6730 Athletic Supplies: (for Athletics and Avery Point use only): supplies used for athletic activities.

  • 6733 Recruiting Supplies (Athletics): promotional and other items purchased to support Athletics recruiting activities.

  • 6735 Manufacturing Supplies: materials and supplies used in the manufacturing of a finished product.

  • 6740 Drugs, Medicine, and Serum: all prescription drugs administered to or prescribed for patients.

  • 6742 Decorative Supplies: decorative items purchased for events, UConn-owned houses, etc.; includes flower arrangements for conferences and other UConn-sponsored events.

  • 6745 Promotional Supplies: costs incurred to purchase promotional supplies.

  • 6747 Household Supplies: purchases of dinnerware, cookware, kitchen utensils, storage supplies, window coverings, bedding, rugs, cleaning tools, lamps, etc.

  • 6750 Clothing: clothing and materials for making clothing to be worn by employees and students who are equipped at University expense (e.g., safety shoes, etc.).

  • 6755 Uniforms: purchases of uniforms required by a University department.

  • 6760 Water (Consumption): expenses incurred to purchase water for human consumption (e.g., water coolers, water bottles).

  • 6765 All Books (Except University Library Books): for library materials, see the Library Object Code section of this document.

  • 6768 Repair Materials: all materials purchased for repair of buildings and equipment. Equipment under $5,000 should be charged to 8307 Non-Controllable Equipment.

  • 6769 Tools: tools with a cost under $5,000.

  • 6770 Maintenance Supplies: supplies used for maintenance of University property. For equipment items that have a life of more than 1 year, use 8307.

  • 6772 Paper Goods / Supplies: purchases of disposable paper goods such as napkins, plates, utensils, cups, trash bags, toilet paper, etc.; not to be used for office paper/supplies.

  • 6775 Office Supplies: all articles necessary to the operation of an office unless specified by another supplies object code. For non-computer office equipment under $5,000, use 8307.

  • 6780 Office Paper: purchases of office paper.

  • 6795 Lab Chemicals and Hazardous Materials: chemicals used in a laboratory setting or on EPCRA list of homeland security COIs. Use 6810 for chemicals used in a non-laboratory setting.

  • 6800 Precious Metals: metallurgy research supplies.

  • 6805 Scientific Glassware: laboratory glassware and research glass supplies.

  • 6810 Non-Laboratory Chemicals: chemicals used in a non-laboratory: pools, water treatment and cleaning supplies, etc. Use 6795 for lab chemicals and nonhazardous materials used in lab settings. Use 6720 for laundry supplies.

  • 6811 Other Lab Supplies: lab supplies not otherwise defined. For lab equipment with a cost under $5,000, use 8306 or 8307.

  • 6815 Medical Supplies: medical supplies not included in 6718. For medical equipment under $5,000, use 8306 or 8307.

  • 6825 Recreational Supplies: supplies used for recreational purposes. For recreational equipment under $5,000, use 8306 or 8307.

  • 6830 Educational Supplies: supplies used for educational purposes (i.e., costs of classroom supplies). For educational equipment under $5,000, use 8306 or 8307.

  • 6833 Signage and Banners: interior or exterior signage and banners.

  • 6840 IT Software License: charges for data processing operating systems, utility routines, or application programs furnished by a vendor, PC/mainframe software; includes annual license renewal fees. For software with a life of 3 years or more and a cost of $5,000 or more, use 8245 or 8250. For software purchased with a commitment/contract to pay in future years see 8247.

  • 6845 IT Peripherals and Supplies: computer materials (paper, ink cartridges, etc.) and EDP peripheral equipment under $5,000 IT peripherals under $500 (keyboard, mouse, digital pens, webcams). For IT equipment between $500 and $4,999.99 (printers, terminalsscanners, monitors, etc.,) use 8307 or 8306 (if controllable). For all computers, iPads, and netbooks under $5,000, use 8306.

  • 6847 General Supplies: supplies not classified elsewhere. General equipment under $5,000 should use 8307.

  • 6935 Miscellaneous Expense: all commodities not classified elsewhere; care must be exercised to avoid using this code where other object codes may apply.

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titleEmployee and Student Payments - Level Code: EEPM
  • EMP1 Employee and Student Payments Level Budget Pool (budget only; no actuals)

  • 7005 Employee Education Cost: amounts paid on behalf of employees to cover tuition or training costs.

  • 7010 Miscellaneous Pay Union Contributions: for all allowances and payments other than for personal services; includes the allowances for shoes, clothing and cleaning allowance, home office differential, as well as other expense-type compensation and judgments. Most – if not all – of these items are 1099 reportable.

  • 7015 New Employee Moving Expense: costs associated with relocating a new employee, his/her family, and residential belongings to the area AFTER the individual accepts an employment offer from the University.
    (warning) Note: This object code should not be used for expenses incurred in recruiting or interviewing prospective employees who have not yet accepted an employment offer from the University. Use 7645 if reimbursing a job candidate based on actual receipts or 7635/7640 for recruiting costs directly billed to the University for a candidate. For on-campus office moves, (use 6638) or for costs associated with relocating a new employee's office contents or lab from their former place of employment to UConn (use 7016).

  • 7016 New Employee Lab or Office Relocation Expense: costs associated with relocating a new employee's office contents or lab from their former place of employment to UConn.7020 Fellowship Awards

  • 7021 Fellowship Awards Non EE Post Docs: for non-employee post-doc fellows.

  • 7030 Health Services to Employees: to be used when UConn covers certain medical-related expenses for employees.

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titleFinancial Aid - Level Code: FINA
  • FNA1 Financial Aid Level Budget Pool (budget only; no actuals)7510 Tuition Reimbursement: amounts

  • 7020 Fellowship Awards

  • 7021 Fellowship Awards Non EE Post Docs: for non-employee post-doc fellows.

  • 7510 Tuition Reimbursement: amounts paid to students to reimburse them for tuition paid at other institutions. For employees, use 7005.

  • 7515 Student Fees – Grants (for use on grant accounts only): cost of graduate student fees paid by sponsor.

  • 7520 Grant Scholarships (for use on grant accounts only): cost of graduate student scholarships paid by sponsor.

  • 7525 Student Tuition – Grants (for use on grant accounts only): cost of graduate student tuition paid by a sponsor.

  • 7530 Graduate Tuition Fee Charge: cost of graduate student tuition reimbursed by sponsor.

  • 7535 Student Aid Fees: fees associated with obtaining student aid.

  • 7540 Scholarships: cost of scholarships and grants.

  • 7545 Non-Compensatory Payments: cost of non-compensatory fellowships, fellowship awards, and participant support stipends for UConn students and non-UConn students (e.g., REU, RET).

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titleNon-Capital - Level Code: EQNC
  • EQN1 Non-Capital Equipment Level Budget Pool (budget only; no actuals)

  • 8306 Controllable Property Equipment <$5K: includes all equipment that must be identified and controlled due to their sensitive, portable, and theft-prone nature; includes all computers (including iPads, Netbooks, Smartphones, Smartwatches) and may include other theft-prone types of equipment between $500 and $4,999.99 such as cameras, televisions and monitors. Inventory Control will create asset records and distribute tags for all equipment purchased using this object code. Capital Equipment funding (770xxx) eligible.

  • 8307 Non-Controllable Equipment <$5K: includes equipment and furniture that is not considered Controllable Property. May not be used for supplies; only use for equipment with a life of more than 1 year. Capital Equipment funding (770xxx) eligible.

  • 8310 Motor Vehicles <$5K: all motor vehicles with a cost under $5,000 that require license plates. Capital Equipment funding (770xxx) eligible.

  • 8316 Equipment – Transferred OutTransferred Out over $5K: grant-purchased equipment with a cost of over $5,000 per item that will not be located at UConn, and ownership of the equipment will be an outside entity. Excluded from indirect cost.

  • 8317 Equipment Transferred Out under $5K: grant-purchased equipment with a cost of under $5,000 per item that will not be located at UConn, and ownership of the equipment will be an outside entity. Not excluded from indirect cost.

  • 8320 Artwork and Collections <$5K: artwork and collections with cost under $5,000.

  • 8325 Attached Non-Capital Equipment Buildings/Non-Structural <$100K: non-movable equipment permanently installed in a building or outside of a building with a cost under $100,000. Use this object code if removing the equipment will cause damage to the building. Capital Equipment funding (770xxx) eligible.

  • 8326 Attached Non-Capital Equipment Install/Design Service: amounts paid for design or installation services for attached equipment <$100K coded to 8325.

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titleFinancial Aid - Level Code: FINA
  • 7550 Miscellaneous Fellowships (for Accounting use only)

  • 7555 Tuition Waivers (for Accounting use only)

  • 8601 Discount and Allowances (for Accounting use only)

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titleOther Expenses - Level Code: OTHX
  • 7135 Depreciation Expense – Buildings

  • 7140 Depreciation Expense – NSI

  • 7145 Depreciation Expense – Equipment

  • 7150 Amortization Expense – Intangibles

  • 7152 Amortization Expense – Right of Use Assets

  • 7153 Depreciation Expense – Library Materials

  • 7155 Loss on Disposal of Assets – Buildings

  • 7160 Loss on Disposal of Assets – Land

  • 7165 Loss on Disposal of Assets – NSI

  • 7170 Loss on Disposal of Assets – Equipment

  • 7175 Loss on Disposal of Assets – Intangibles

  • 7180 CIP Write-Offs

  • 8603 Fund Deduction – Other

  • 8650 Direct Lending Expense

  • 8700 Administrative Expense

  • 8705 Collection/Litigation Costs

  • 8710 Federal Loans (P+I) Cancellation

  • 8712 Federal Loans (P+I) Cancellation Teachers

  • 8713 Federal Loans (P+I) Cancellation Military

  • 8714 Federal Loans (P+I) Cancellation Death

  • 8715 Federal Loans (P+I) Cancellation Bankruptcy

  • 8716 Federal Loans (P+I) Cancellation Disability

  • 8717 Federal Loans (P+I) Cancellation Peace

  • 8718 Federal Loans (P+I) Cancellation Law Enforcement

  • 8719 Federal Loans (P+I) Cancellation VA Disability

  • 8720 Doubtful Loan Provision

  • 8725 Federal Loans – Other Costs of Loss

  • 8726 Capital Asset Impairments

  • 8730 Federal Advance Returned

  • 8735 Inst. Matching Returned

  • 8740 Loans Assigned to Ed

  • 8800 Building Capitalization

  • 8802 Building Capitalization – Federally Funded

  • 8805 Nonstructural Capitalization

  • 8807 Nonstructural Capitalization – Federally Funded

  • 8809 Land Capitalization

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titleNon-Operating Expenses - Level Code: NOEX
  • 3010 Nominal Expense Closeout8601 Discount and Allowance

  • 8605 Fund Deduction – SDSC

  • 8607 Interest on Debt

  • 8608 Interest Expense Leases

  • 8609 Cost of Issuance

  • 8611 Amortization Expense Prem/Disc/Diff

  • 8754 Interest Cancellation Death

  • 8755 Interest Cancellation Bankruptcy

  • 8900 Special Items (Accounting Only)

  • 8910 Extraordinary Items (Accounting Only)

  • 8920 Transfer to Affiliate

  • 8925 Transaction Fees – Pension (Accounting Only)

  • 8930 – Pension (Accounting Only)

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