SECTION 20: Expenditure Codes (Object Codes)

II. Expenditure Classification Codes

• 001 Ranked Faculty Salary
• 002 Unranked Faculty Salary
• 003 Graduate Assistant Salary
• 004 Administrative-Professional
• 005 Clerical-Technical Salary
• 006 Other Salaries
• 007 Regular Labor Payroll
• 008 Student Labor Payroll
• 009 Resident Assistant
• 010 Personal Services
• 011 Retirement
• 012 Social Security
• 013 Temp Labor
• 014 Hospitalization Insurance
• 015 Fringe Benefits
• 016 Unemployment Compensation
• 017 Workers Compensation
• 018 Graduate Tuition and Fees
  
  NOTE - Codes 001-010, 013 Cover all Salaries and Wages.
  Codes 011, 012, 014-017 for use by Personnel and Controller's Offices ONLY.
• 020 Travel - In State -- This classification includes:
  • (a) Transportation - cost of rail, air or bus tickets or mileage allowance if granted when traveling by private conveyance or rented car.
  • (b) Subsistence while on authorized travel - meals and lodging.
  • (c) Incidental travel expenses to be paid by the University - telephone, telegraph, taxi fares.
  • (d) Home Community -- Mileage allowance only when authorized by the Dean.
• 022 Travel - Out of State -- Covers same items as 020 for travel outside the state of Michigan.
• 023 Travel - Motor Pool Services -- Charges for services rendered by the MSU Motor Pool.
• 025 Travel - Non-University Employee/Interview for Positions.
• 026 Travel - International -- Includes only those expenses authorized by the University.
• 027 Team Travel - Includes athletic teams, debating teams, agricultural judging teams, etc.
• 028 Conference fees - Registration fees paid to attend conferences, workshops, meetings, seminars, etc. (including meals built-in to these fees). Membership dues/fees included in conference registration fees should be classified as 075.
• 030 Freight - Includes freight charges which are paid directly by the University rather than by the vendor.
• 040 Telephone, Data and Telegraph - All telephone, data, and telegraph services, switchboard service charges, and telephone installation costs.
• 041 Postage - Purchase of postage stamps, stamped envelopes and metered postage.
• 051 Utilities - Electricity, gas, water and steam purchased from a public utility or municipality.
• 052 Rentals & Leases - Payment for the right of possession and use of land, structures, facilities and equipment owned by OTHERS, the possession of which is to be relinquished at a future date. NOTE - This classification does not cover payments on lease/purchase agreements.
• 061 Printing and Related Expenses - Includes the cost of all contractual services for the printing of books, pamphlets, University catalogs, student publications, engravings, zinc etchings, programs (athletic and other), etc.
• 062 Bookbinding & Miscellaneous Small Printing Not for Publication.
• 063 Printing - On Campus -- The cost of printing performed by the University Printing Services.
• 070 Physical Plant Departmental Services - Physical Plant job charges.
• 071 Contractual Services - This classification includes:
  • (a) Repairs and maintenance to equipment, including maintenance contracts
  • (b) Photographing, developing, engraving and blueprinting
  • (c) Entertainers or entertainment by contract
  • (d) Entrance fees and press news service
  • (e) Ambulance and taxi service: hospitalization and any work performed by a business establishment
  • (f) Commissions, fees, etc., for special and miscellaneous services rendered by others
  • (g) Guarantees
  • (h) State News delivery
  • (i) Registration of animals
  • (j) On-line data services
  • (k) Any contractual service not otherwise classified.
• 072 Contractual Services - This classification includes:
  • (a) Alterations, repairs and maintenance to buildings which are not capital improvements
  • (b) Professional services and physical examinations
  • (c) Honoraria
  • (d) Consultant services
  • (e) Insurance and surety bonds
  • (f) Laundry and dry cleaning
  • (g) Payment of insurance premiums carried on retired University employees.
• 073 Contractual Overhead - For Office of Contract and Grant Administration use only.
• 074 Advertising - For position vacancies coordinated through Human Resources Services, Employment Division; for seminars and conferences; for soliciting bids on construction contracts; and for promoting University services and facilities.
• 075 Membership Dues / Fees - previously recorded under 028 conferences or 071 contractual services. May include membership dues/fees that are part of conference registration.  May include magazine subscriptions where membership is part of subscription costs. This object code requires Chairperson level approval.
• 076 Sponsorships and Donations - previously recorded under 071 contractual services.  Represents funds given with no obligation from recipient.  Does not include honorarium. This object code requires Dean level approval.
• 079 Administrative Fee
• 082 Supplies and Materials - Cost of commodities which are ordinarily consumed or expended within a comparatively short length of time or converted into the process, construction and manufacture of equipment or form a minor part of it, including offices supplies, chemicals, fuels, forage and stable supplies, carpeting, drapes, small tools, etc.
• 083 Procurement Card
• 090 Equipment - New or used items costing $5,000 or more with a useful life of more than one year. Examples include vehicles, livestock not purchased for slaughter, museum and art collections, scientific apparatus, etc.
  
  NOTE - The Above Items Costing Less Than $5,000 Must Be Classified As Supplies and Materials (082).
• 091 Equipment Leases - To be used for periodic payments under an authorized lease-purchase agreement (see Section 320).
• 092 Equipment Fabrication Components - For Office of Contract and Grant Administration use only.
• 093 Freight on 090 Equipment.
• 098 Equipment Not Owned by MSU or the U.S. Government
• 099 Equipment Not Owned by MSU:  U.S. Government-owned equipment only. (Use must be approved by the Office of Contract and Grant Administration).
• 101 Purchase of Land
• 102 Land Improvements - Examples include drainage, grading, filling and reservoirs for water storage.
• 103 Building - Capital Improvements -- Includes the purchase, all costs during construction, repairs and alterations except for dormitories and Union (see Classification 890). This classification also includes fixtures and equipment which become permanently attached to or forms a part of buildings or structures; such as elevators, plumbing, power-plant boilers, fire-alarm systems, lighting and heating systems, generators, air-conditioning and refrigerating systems.
• 104 Site Improvements - Includes landscaping, fences, sewers, wells, sidewalks, roadways, tunnels and utility distribution system.
• 110 Grants, Contributions and Intangibles - Includes contributions to permanent University retirement fund, taxes, royalties, funeral remembrances, payments for the right to reprint articles and extracts and payment for per diem.
• 111 Business Meetings (including Meals) – Charges for MSU hosted meetings, including meals, non-alcoholic beverages, room and audio/visual equipment, and other incidental items. This object code should not be used for conference registration fees (see object code 028). See Manual Section 45 for business function definitions and meeting expenditure guidelines.
• 112 Alcohol beverages – Charges for alcoholic beverages associated with conducting university business - see Manual of Business Procedures Section 45 for expenditure guidelines. Alcohol must be charged to a discretionary gift account or other accounts pre-approved by the Controller's Office.
• 113 Business Entertainment – Includes entertainment event costs associated with conducting university business, including tickets to shows, tickets to sporting events, tickets to awards/recognition banquets, and in-home (hosted) functions. See Manual Section 45 for business function definitions and entertainment event expenditure guidelines.
• 114 Subcontract Payments - This code should be used for the first $25,000 of payments made to a particular Subcontractor.  A subcontract usually exists when the University has a prime grant or contract under which part of the work is subcontracted to another organization.  Questions regarding the use of this code should be directed to Contract and Grant Administration (355-5040).  Expenditures using this code are normally charged facilities and administrative (overhead) costs.  (Note: this new object code compliments object code 115 which applies to subcontract payments GREATER THAN $25,000.)
• 115 Subcontract Payment - Subcontractor payment(s) in excess of $25,000.  Questions regarding the use of this code should be directed to Contract and Grant Administration (355-5040).  Expenditures using this code are normally excluded from facilities and Administrative (overhead) charges.
• 120 Scholarships and Fellowships
• 125 Stipends
• 130 Refunds - All or part of the amounts previously received by the University. For example, tuition, fees and residence hall, military and physical education deposits.
• 140 Depreciation - For Controller's use only.
• 150 Debt Retirement - Redemption of bonds and notes and the payment of the related interest.
• 160 Investments and Loans - Includes:
  • (a) Student loans.
  • (b) Travel Advances.
  • (c) Investments in securities including amounts paid for interest accrued on such securities at the time of purchase as well as any premium paid on such securities.
  • (d) Advances to revolving and other funds and increases thereof, where such funds are to remain intact, either in the form of cash, receivables, inventory or other assets, until the enterprise is liquidated, transferred or sold.
• 170 Food for Dormitories - Food purchased by the Food Stores, dormitories, cafeterias, grills and cooperative houses.
• 180 Books and Magazine Subscriptions - All books and magazine subscriptions purchased by the University except those for resale.
• 190 Resale Items - Items purchased for resale
• 191-210 Resale Items - Items purchased for resale (for use by General Stores, Food Stores, Concessions, others)
• 810 Insurance
• 811 Tuition - Tuition paid to East Lansing schools
• 812 Maintenance and Repairs - Equipment and building
• 813 Trustee Fees
• 814 Laundry - Laundry and cleaning
• 815 Institutional Support - For use by V.P. for Finance and Operations and Treasurer only.
• 880 Distribution of Expenditures for Dormitories and Union Building
• 881 Housing Program Expense
• 890 Major Repairs for Dormitories and Union Building