Finance and Administration

Expenditures for specialized library supplies such as white marking pens for writing on the spines of books, plastic book covers, magazine covers and special labels.

Art/Graphic Art Supplies

Archival Supplies

Expenses for costume supplies in the performing arts.

Purchase of supplies and materials used to produce tickets.

Use to provide emergency financial aid to employees through established employee aid programs using non-E&G funds. Support provided for crisis situations that may include housing, medical assistance, food, tuition, etc. Approval for use of account code should be obtained from Controller’s Office/Accounts Payable Supervisor prior to use.

Advance funds that were not accounted for upon settlement of advance and/or excess funds not returned in a reasonable period of time. (1099-Tax reportable)

Expenditures for disposable wearing apparel used in hospitals and clinics.

Expenditures for computer hardware that meets the criteria for minor equipment. Includes monitors, cpu's, keyboards, etc.

Expenditures for printers that meet the criteria for minor equipment.

Expenditures for office furniture that meet the criteria for minor equipment.

Expenditures for sports equipment that meet the criteria for minor equipment.

Equipment costing $5K or greater, purchased on non-state funds where both ownership and the equipment will remain with a non-OSU entity. This equipment will not be put in the University property fixed asset inventory records. This equipment will not incur indirect costs.

Expenditures for tires for vehicles.

Expenditures for athletic training table meals and special student group meals. This code does not cover meals for students or staff while traveling or staff members' meals at their official stations (see the 39XXX series of account codes).

Costs of meats, fish and poultry for dietary purposes, cafeterias or kitchens. This code does not cover purchases for resale or redistribution. (See the 6XXXX series of account codes).

Expenditures for the care, feeding and maintenance of animals by others.

Expenditures for antibiotics, drugs, salves, physics, and other medicinal products used in the treatment of animal diseases.

Expenditures for materials used in the growing of plants.

Expenditures for soils and soil media such as pumice, vermiculite, perlite, peat moss, etc.

Expenditures for hay and straw used as animal feed.

Expenditures for chemical herbicides used in the control of weeds and unwanted vegetation.

Expenditures for chemicals other than herbicides and pesticides, such as fungicides.

Expenditures for irrigation supplies purchases.

Charges that occur monthly usually in fixed amounts which are automatically billed through the TCMS system. Examples are white page listings and external customer telephone lines.

All costs associated with the use of a cellular phone, including taxes.

Communications Allowance paid to qualified employees for using their personal cellular telephone or other communication device as required by their position or their employment contract.

Includes postage meter charges, purchase of postage stamps and payments made to the U.S. Post Office for the receipt or forwarding of mail.

Expenses for special courier and express mail services.

Charges for transporting mail by state shuttle bus.

Expenditures for electrical usage. This expense classification applies whether the power was generated internally or purchased from an outside utility.

Hogged fuel (wood chips) purchased for heating or for the generation of steam used for heating.

Charges for chilled water billed to users, including bottled water purchased for drinking. This account code should not be used to classify amounts paid to purchase utilities for the generation of chilled water.

To record other costs associated with the provision of electricity, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to the supply and transmission and distribution costs.

To record other costs associated with the provision of gases, e.g., local, state, and federal taxes; as well as any other fees levied by the utility provider that are in addition to supply and distribution/delivery.

Payments for garbage disposal services purchased from others.

Expenditures for the controlled on-site disposal of any solid, liquid or contained gaseous material that could cause injury; cause death or damage; or pollute land, air or water.

Expenditures for the disposal of materials controlled by the Federal Nuclear Regulatory Commission or the Radiation Control Section of the State Health Division.

Expenditures for major reconditioning of an inventoried piece of equipment. The reconditioning must extend the useful life of the equipment by more than two years. This code is used primarily with Unexpended Plant Fund Operating Reserves but may be used with other funds. Examples include reupholstery of furniture or purchase of a new tractor engine.

Expenditures for normal maintenance and repairs to vehicles.

Expenditures for supplies used in daily physical plant operations. This code does not cover items purchased for storerooms or inventories for resale or redistribution (see the 6XXXX series of account codes).

Expenditures for janitorial and housekeeping services performed under contracts with non-institutional persons or companies.

Expenditures for maintenance and repairs that cannot otherwise be coded within this section.

Expenditures for self-storage units and storage charges for OSU business related reasons.

Expenditures for use/rental of all electronic IT equipment and accessories for agreements lasting one year or less.

Rental expenditures that cannot otherwise be classified as land, building, equipment, or software rentals.

To record variable lease expense, such as a percentage of sales generated by OSU that has to be paid to the landlord/lessor when OSU is the lessee and the lease meets GASB 87 criteria. Consult with FAR before posting to this account.

Accounting services purchased from others.

Expenses directly related to acquiring auditing services.

Expenditures to trustees for administering the affairs of the entrusted asset.