Finance and Administration

A payment issued to non-employees or external companies in exchange for the performance of speaking services, such as speaking at an event. Examples include speaking fees, honoraria, commencement, workshop presentations, guest lecturer, etc.

Expenditures for plant care and maintenance services performed by outside entity.

Patent legal servies purchased from others but cannot be reimbursed by Licensee. See 24502 for Legal Servies expenses unrelated to Patents; see 24513 for Patent Legal Services-Reimbursable.

Expenses for contractual web design services.

Lump-sum payments to non-OUS institutions for teaching OUS courses.

Expenditures for contractual forest management services including logging and maintenance services in OUS-owned forests.

Individuals seeking to obtain employment or to provide service as an unclassified employee (academic, research and administrative faculty), classified employee (staff members), graduate assistant (graduate research and teaching assistants), student employee, or volunteer shall be subject to background checks. Includes costs related to background verification fees.

Expenditures for professional or technical consulting advice, for general or instructional lectures and for services of officials for athletic games.

Duplicating and copying performed by others.

Microfilming services performed by others.

Expenditures for graphic design services.

Expenditures for the services of professional video production.

Expense directly related to securing editing services.

Expenditures for engineering and architectural services purchased from others. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for building permits, water and sewer hook-up fees, inspection fees and other fees connected with construction. If services are purchased in connection with a capitalized asset, such as equipment, a building or infrastructure, see 4xxxx series of accounts.

Expenditures for authorized parking permits for non-employees, including guests of the institution and/or department-assigned vehicles.

Expenditures for the transportation and use of vehicles and equipment from an equipment pool.

Expenditures for fees or services that cannot otherwise be classified and which are tax reportable.

Costs of pharmaceuticals and pharmaceutical supplies.

Expenditures for intravenous fluids and for supplies necessary for their administration.

Expenditures for reagents used in hospital clinical laboratories. This code includes bacteriological media, pre-made reagents, raw chemicals, standards and quality control specimens.

Expenditures for bandages, adhesive tape, cotton and other materials used in hospitals and clinics for applying dressings.

Expenditures for syringes and needles used in hospitals and clinics.

Expenditures for catheters, tubing and miscellaneous rubber and plastic supplies used in hospitals and clinics.

Expenditures for vaccines used in hospitals and clinics.

Payments to medical doctors or anesthetists for the administration of anesthesia during surgery.

This charge pays for charges assessed by the State Attorney General's Office. The assessment is based on an hourly rate.

This assessment pays for general administrative costs associated with indirect services provided by the Legislative assembly, Legislative Counsel Committee, Governor's Office, and the Secretary of State Archives Division. DAS charges the assessment based on FTE. The assessment is allocated by OUS to institutions' Service Departments and Auxiliary Enterprise funds based on total payroll expenses.

This assessment pays for the usage of the State Archives Division facility and is based on projected expenditures divided by estimated occupancy rate.

The assessment for the Oregon Government Ethics Commission is apportioned among state agencies based on the number of full-time equivalent employees budgeted by the agency. This is a new assessment for 2009-11, as authorized and directed by the 2007 Legislature.The total amount charged in Table 2-5 was calculated for the state agency share of the Oregon Government Ethics Commission's budget. From this amount, 100 percent of the total amount is based on full-time equivalent positions. The FTE counts listed were provided by the Department of Administrative Services.

This assessment is due to the Bureau of Labor and Industries (BOLI) Prevailing Wage Rate Unit for every contract awarded to a contractor for a public work which is regulated under the Prevailing Wage Rate Unit. The fee is equal to one tenth of one percent (.001) of the contract price but must be no less than $100 and no more than $5,000 regardless of the contract price. For further information see OAR 839-025.

Assessment for Information Technology Services services provided to regional universities. ITS services include Banner system support, data warehouse, technical support and other projects unique to the regional universities. This is an annual, flat-rate, assessment.

Assessment paid by pool participants to fund property self-insurance portion of the Oregon University System self-insurance pool.

The allocation of general administrative and support service costs to a sub-unit.

Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

Climate Action Plan Assessment

Expenditures for meals for employees who are required to work two or more hours before or after their regular work shift.

Expenditures for cost sharing and indirect costs of Federal Work-Study student expenses for students employed off campus.

Expenditures for conference, convention and other meeting registration fees for attendance. This code may be used for the total registration fee, including any meals, lodging or incidental expenses that are part of the fee. Meals and lodging expenses incurred during travel when not included in the conference fee should be recorded in the appropriate travel account code 39xxx. For training-related registration fees or tuition, see accounts 290xx - (See revenue accounts 064xx for recording conference income when hosting conferences.)

Costs incurred for amusement, diversion, social activities entertainment and any related items (e.g., tickets to shows or sporting events, meals, lodging, rentals, transportation and gratuities). (See account code 28612 - Hosting Groups and Guests.)

Authorized expenditures for non-alcoholic beverages and food served in connection with the hosting of group gatherings or official guests of the institution for purposes of instruction and technical information dissemination. This includes faculty/staff/student recruiting, hosting of visiting scientists and guest speakers, advisory board meetings, and focus group sessions. Similar expenses for OSU-sponsored conferences are charged to account code 28603 or 28604 (Conference Meals or Refreshments). See Fiscal Policy Manual 410-05 Hosting Groups and Official Guests for further information and definitions.

Expenditures for event tickets purchased from departments within the institution, for example tickets to shows or sporting events.

Participant support for non-OSU students and employees for tuition or registration fees paid to non-OSU entities and are supported by receipts.

Payments made to a non-OSU participant, either as a book allowance or reimbursement of expenditures to buy books. Expenditures must be supported by receipts.

Payments made on behalf of non-OSU participants for travel in connection with the objective of the fund grant. This code applies to transportation, meals, lodging, and miscellaneous travel expenses. Expenses must be documented with receipts.

Expenditures for licensed childcare incurred by non-OSU participants under training or research programs.  The expenditure must be documented by receipts.

Expenses for conference and entertainment costs not otherwise specified.

Expenditures for insurance premiums, including life insurance, fire insurance, health insurance, hazard insurance, liability insurance, etc. Excludes Insurance Fund property assessments (see account code 28061 (Property - Insurance Fund)).

Payments made for medical insurance coverage for non-employees (i.e. athletic or event insurance).

Discounts charged when payment is accepted by credit card.

This payment is not subject to withholding nor included as gross income to the recipients under Internal Revenue Code Section 104.