Finance and Administration

To record expense or negative expense to adjust book inventory to actual physical inventory, or to write off inventory losses. (See FASOM 08.04: Fixed Assets -- Expendable Property)

Payments made for medical insurance coverage for domestic students.

Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)

Expenditures for payment of principal amounts on repayment of internal bank loans.

Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.

Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)

Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.

Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)

The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.

To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment admnistrative fees are reported as a reduction of investment income.

Costs resulting from violations of, or failure to comply with, federal, state, local or foreign laws and regulations.

Contracted guarantees and gate receipt shares paid to visiting teams.

Cost of purchase of mailing lists that target specific populations.

Expenditures for purchases made through the use of a procurement card. (See FASOM Section 13.11 for policies regulating the use of procurement cards.)

Expenditures that cannot otherwise be classified. This code is used primarily when an expenditure does not fit one of the following categories: supplies, communications, utilities, maintenance, rentals or services.

Cost of supplies used in conducting employee training.

Cost of Ed-Net facilities and services incurred for employee training.

Costs of services and other expenses associated with employee training conducted on site or otherwise considered to be in house and conducted by an OSU employee.

Costs associated with employee training services provided by an outside instructor, consultant or service.

Travel expenses incurred when a non-employee travels within the U.S. for the benefit of the department or institution. (OSU-specific)

Travel expenses incurred when an employee travels out of the United States for the benefit of the department or institution.

This code should be used for group travel to, from, or within a foreign country. Use for all trip expenses for the group including any employee sponsors (instructors, academic advisors, or coaches) and students (class members, participants, or players). Note: This account cannot be used when all participants are employees.

Sub-contract/Sub-grant A up to/incl $25k

Sub-contract/Sub-grant C up to/incl $25K

Sub-contract/Sub-grant E up to/incl $25K

Sub-contract/Sub-grant G up to/incl $25K

Sub-contract/Sub-grant up to/incl $25K prior to July 1, 2001

Sub-contract/Sub-grant J up to/incl $25K

Sub-contract/Sub-grant L up to/incl $25K

Sub-contract/Sub-grant N up to/incl $25K

Sub-contract/Sub-grant in excess of $25K prior to July 1, 2001

Sub-contract/Sub-grant B in excess of $25K

Sub-contract/Sub-grant D in excess of $25K

Sub-contract/Sub-grant F in excess of $25K

Sub-contract/Sub-grant H in excess of $25K

Sub-contract/Sub-grant J in excess of $25K

Sub-contract/Sub-grant L in excess of $25K

Sub-contract/Sub-grant N in excess of $25K

Subcont/Subgrnt P up to/incl $25K

Subcont/Subgrnt R up to/incl $25K

Subcont/Subgrnt T up to/incl $25K

Subcont/Subgrnt V up to/incl $25K

Subcont/Subgrnt X up to/incl $25K

Subcont/Subgrnt Z up to/incl $25K

Subcont/Subgrnt AB up to/incl $25K

Subcont/Subgrnt AD up to/incl $25K

Subcont/Subgrnt AF up to/incl $25K