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Operating Supplies and Expenses

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Georgia Tech Expenditure Account Lookup

Operating Supplies and Expenses ...  712000 - 773000

Operating Supplies and Expenses include most non-salary related expenditures for the day to day operation of a department. OSE charges include payments for items such as utilities, office supplies, repairs, and small equipment items (those under $5000). The complete listing follows:

Account Name Account Number Motor Vehicles Supplies 712200 Supplies and Materials 714xxx Repairs an Maintenance 715xxx Utilities 717xxx Rents other than Real Estate 719xxx Insurance and Bonding 720000 Workers’ Claims/Indemnities 721000 College Work-Study 723000 Other Operating Expenses 727xxx Software 733000 Debt Retirement 741xxx Publications and Printing 742xxx Equipment Purchases less than $5000 743xxx/ 744xxx Overhead/Transfers 747xxx Real Estate Rentals 748xxx Service Payments/Consultants 751xxx Reimbursable Expenditures/ Consultants 752100 Contracts 753xxx Computer Charges 760xxx Telecommunications - Data 771000 Telecommunications - Voice/Other 773xxx

Description

Motor Vehicle Expenses 712000 Includes expenses for service, repair, cleaning, or other costs of vehicles owned and operated by the institution. If a service is provided by an individual or independent contractor, the service should be classified as 751110-Misc service payment. Gasoline and GT Issued Fuel Card Program 712200   top... ::... back to GT Expenditure Accounts Lookup

Supplies and Materials 714000 Includes all types of consumable materials used in the operations of the institution. This account also includes expendable equipment items which do not meet the definitions of equipment for purposes of control. Inventories should be established for supply items if they are significant in amount. This account code has been subdivided as follows: Supplies and Materials · Regular Purchases of supplies and Materials 714100 PCard Purchases · Default account for all goods, registrations, subscriptions 714150 Unallowed A-21 Costs/714100 Get More Information 714190 Supplies and Materials - Chemistry Stockroom 714200 Food - Continuing Education/Sponsored Conference Catering 714350 Weapons (Public Safety Only) 714400 Component Parts Delivered to Sponsored (Corresponds with Equipment account 843360) 714480 Supplies and Materials-GTRI · Supplies and materials charged by GTRI to other budgetary units of the institution. 714500 Demurrage On Gas Cylinders 714700 Supplies & Materials (Facilities Use Only) 714800 Postage: Encumbered 714900 Drug Supplies for Pharmacy 714950   top... ::... back to GT Expenditure Accounts Lookup

Repairs and Maintenance 715000 Expenditures for parts, repairs, maintenance and alterations of buildings, grounds, or equipment, performed by departmental personnel or contracted to outside agencies. Included are expenditures for replacement of fixtures when the fixtures are attached to a building, or are a part of the building, such as water heaters, boilers, exhaust fans, etc. Examples of charges also include janitorial service contracts, insect protection contracts, protective service contracts, and maintenance service contracts on equipment (except computers in Account Code 715300). Maintenance contracts or charges for maintenance service should be charged to this account regardless of whether the department owns, rents, leases, or is lease-purchasing the equipment or other assets. This account code has been subdivided as follows: Repairs and Maintenance · Regular repairs and maintenance expenses (including copier maintenance/excess copies). If an independent contractor (individual or sole proprietor) is providing the repair/maintenance service, use account 751110-Misc Services. 715100 Improvements - Physical Plant Only · Costs incurred to improve or renovate property in a manner that the permanent value and/or the useful life is extended. Expenditures for parts, services, and alterations of buildings, by departmental personnel or contracted to outside agencies. 715200 Repair & Maintenance of Computers & Equipment by companies. If an individual consultant is providing the maintenance service, use account 751109-Services for a technology consultant. 715300 Maintenance & Repair (Facilities Use Only) 715800   top... ::... back to GT Expenditure Accounts Lookup

Utilities 717xxx Includes monthly billings by regulated public service organizations. Costs of an organizational unit which produces utility services to the institution should be classified under normal cost accounts such as personal services and supplies. This account code has been subdivided as follows: Electricity 717200 Natural Gas – Power Plant 717400 Natural Gas – Not Power Plant 717450 Water 717500 Sewerage 717600 Other Utilities 717650   top... ::... back to GT Expenditure Accounts Lookup

Rents other than Real Estate 719000 Includes expenditures for rental of equipment, furniture, meeting rooms or exhibition halls by the day or week, post office box rentals, and rental of State-owned aircraft. Payments on multi-year installment purchase agreements should be charged to lease/purchases of equipment (see Account Code 818000). This account code has been subdivided as follows: Rental of Copying Machines 719200 Rental of Office Equipment 719300 Rental of Meeting Rooms or Exhibit Halls 719400 Rental of Rooms in Residence Halls 719450 Rental of State-Owned Aircraft 719500 Rentals of Computers and Computer Equipment 719700 Other Equipment Rentals, including vans, buses, moving equipment 719800 Department of Administrative Services Motor Vehicle Rental 719850 Note: We now classify DOAS motor vehicle rental as employee travel, see 640000.   top... ::... back to GT Expenditure Accounts Lookup

Insurance and Bonding 720000 Includes fidelity bonds on employees and hazard coverage on real and personal property or liability coverage where required by statute. Personal liability coverage of employees should be recorded in Account Code 517000.   top... ::... back to GT Expenditure Accounts Lookup

Workers' Claims and Indemnities 721000 Includes payments for medical service claims, damages to private property, and damage claims for personal injuries. Workers' compensation insurance should be charged to Account Code 519000.   top... ::... back to GT Expenditure Accounts Lookup

College Work - Study Program 723000 Includes the cost of the College Work-Study Program.   top... ::... back to GT Expenditure Accounts Lookup

Other Operating Expenses 727xxx Includes all expenditures for costs not properly included in any of the preceding accounts or in one of the specific classes established in appropriation acts. Examples of costs included in this account are: - Aerial Surveys - Bank Charges - Clipping Service - Credit Reports - Evidence Purchases - Linen Service and Outside Laundry - Tests This account code has been subdivided as follows: Registration for IT Related Training 727050 Registration Fees for Conferences, Workshops, Non-Credit Coursework 727100 Travel Expense - Official Guests, Visitors, Non-Employees, Students 727110 Electronic Application Fees 727120 Freight, Express, And Storage (Federal Express, UPS) 727200 Linen Service & Outside Laundry 727300 Employee Tuition Reimbursement 727350 Tests - Soil or textile testing, fees for student testing services, etc 727400 Resnet Exemption 727470 RHA Rent Exemption 727480 Bank Charges 727500 Credit Card Fees 727550 Collection Costs 727570 Subscriptions And Dues 727600 Institutional Membership 727620 Classified Advertising & Promotion. If expense is for services of creating advertising, promotion, or public service and work is performed by an individual independent contractor, freelancer, or consultant (sole proprietor), classify as 751110-Misc Service Payment 727650 Royalties 727700 Cable TV/Satellite TV 727750 Service Orders (Facilities Use Only) · Services performed to make materials or supplies suitable for a particular use; for example, the cutting of pipe into specific lengths or the fabrication of sheet metal parts. 727800 Relocation Expense · Only use when pre-approved through Intra-State Relocation Request process for State of Georgia employees transferring between State organizations or if specifically allowed by sponsor. 727850 Service Charges By GTRI 727870 Service Charge By Resident Instruction 727880 Unallowed A-21 Costs/727XXX Get More Information 727890 Miscellaneous Other Operating Expense · INS VISA application fees and INS expediter processing fees · Local parking not associated with official travel · Internet service provider. 727900 Sponsored Conference Expenditure. Use this to classify expenses for ponsored conferences when attendees are not Georgia Tech employees and the funding source specifically permits expenditures. 727950   top... ::... back to GT Expenditure Accounts Lookup

Software 733000 Includes expenditures for electronic data processing prepackaged software systems or programs with or without long-term product licensing agreements. Services for system design and/or programming of individualized software systems should be charged to 751109 -Services for a technology consultant. Software Lease Purchase 733100   top... ::... back to GT Expenditure Accounts Lookup

Debt Retirement 741000 Payments made to amortize any long-term debts of an institution. OIT Network Support (Housing) 741500   top... ::... back to GT Expenditure Accounts Lookup

Publications and Priting 742000 Includes costs of publications required by statute or that are deemed necessary in providing services delivered within scope of institution's authority. Includes all costs for printing billed by DOAS and any other costs for printing billed to the institution. Also includes cost of letterhead, stationery, imprinted envelopes, imprinted forms, purchase orders, and any other billing for printed matter. Does not include cost of books, pamphlets, brochures, booklets, manuals, handbooks, etc., when the institution was not involved in the publication of these materials. Such materials should be charged to the account code for supplies and materials. Books maintained in a library should be charged to the account codes for library collections. Subscriptions or subscription services should be charged to Account Code 727600. Unallowed A-21 Costs for Publications and Printing (742000) Get More Information 742090 Charges by printing and copying services (PSC-OIT) to other campus units 742500   top... ::... back to GT Expenditure Accounts Lookup

Equipment Purchases Costing $3000 through $4999.99 (Inventory and Non-inventory) 743000 / 744000 This includes the cost of equipment in the range of $3000 through $4999.99. These account code includes peripheral items such as printers, external drives and modems. Equipment Purchases – Inventoried - Small Value - $3,000 - $4,999.99 743200 Equipment Purchases – Sponsor Retains Title – Small Value - $3,000 - $4,999 743300 Information Technology Equipment Purchases – Inventoried – Small Value - $3,000 – 4,999.99 744200 Information Technology Equipment Purchases Sponsor Retains Title – Small Value- $3,000 – 4,999.99 744300   top... ::... back to GT Expenditure Accounts Lookup

Auxiliary Admin Overhead 747800 Transfer Buzz Cared Overhead Expense 747850 Agency Fund Transfers 747900   top... ::... back to GT Expenditure Accounts Lookup

Real Estate Rentals 748000 Includes monthly rentals and lease contracts for office space, warehousing, and storage. Costs of renovations and modifications of leased facilities would also be classified in this account class if such expenditures constitute rental payments in lease agreements. Subdivisions of this account code are as follows: Lease Rental For Auxiliary Enterprises 748100 Real Estate Rentals-Metro Area 748200 Real Estate Rental Out Metropolitan 748300 Unallowed A-21 Costs for Real Estate Rentals Get More Information 748390   top... ::... back to GT Expenditure Accounts Lookup

Service Payments and Consultants (Non-employee Compensation Payments) 751000 Includes compensation for services rendered on a per diem, hourly, fee, or consultant basis from which the employer makes no payroll deductions. Examples of expenditures classified here would be those of architects, attorneys, consultants or consulting firms, physicians, engineers, temporary help secured from a private agency (Temporary Services), etc. Subdivisions of this account code are as follows: Services - Architect 751101 Services - Attorney 751102 Services - Consultants 751103 Services – Physician, Medical Services 751105 Services - Veterinarian 751107 Services - Honorariums/Speakers/Guest Lecturers 751108 Services – Information Technology Consultant 751109 Services – Misc: Temp Services, freelancers, artists, car detail service, general stipend awards provided to individuals 751110 Services – Purchased with Pcard 751115 Non-Employee Student Awards: For non-employee students awards and prizes where no service is required. 751120 Services - Participant Payment 751350 Services - Participant Cost Reimbursement 751360 Non-resident Alien Service Payments: Payment for Non Resident Alien services performed outside of the continental United States. 751650 Unallowed A-21 Costs for Per Diem and Fees Get More Information 751990   top... ::... back to GT Expenditure Accounts Lookup

Reimbursable Expense for Non-Employee Consultants 752100

This account should be used to reload expenses reimbursed to consultants under a contractual agreement. Payments for services provided should be reloaded in the appropriate consulting category. Reimbursable expenses include items such as travel, postage, phone and copy services.

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Contracts 753xxx Includes contracts with units of State or local governments, units of the University System of Georgia, Authorities, public or private corporations, or private business firms. Also included in contracts are agreements for delivery of services or activities evidenced by written agreement approved in accordance with statutory approval requirements. Contractual agreements for goods and services for which specific expenditure accounts are provided should be classified to such accounts. Examples of such contracts would be maintenance and repairs, printing, computer maintenance agreements, grants, and capital outlay projects. This account code has been subdivided as follows: Sponsored Agreements · Campus units will use Account Code 753100 for sponsored agreements. The Office of Grants and Contracts Accounting or GTRI Supply Services will subdivide this account code as follows: 753100 - Subcontracts - GTRI (G&A base) 753150 - Subcont/Subgrants For Payments equal to $25,000 753160 - Subcont/Subgrants For Payments greater than $25,000 753180 Contracts - Information Technology Related 753200 - Contracts Maintenance Of Computer Software Systems 753240 - Contract-Special Event Shuttle Service 753270 - Other Contracts 753300   top... ::... back to GT Expenditure Accounts Lookup

Computer Charges 760000 Account Code 760000 has been further subdivided: Computer Charges - Internal 760200 Computer Charges - Other 760300 · Includes all expenditures for outside computer charges of a service bureau type except those billings from DOAS/GTA. Account codes 760200 and 760300 should be used to record computer charges only. Charges which relate to a computer but are not charges for computer services of a service bureau type should be made to their proper account. Examples of these computer-related charges are: · data telecommunications · computer equipment purchases · rentals of computer equipment · computer maintenance service charges · computer maintenance agreements All of these related expenditures should be charged to the appropriate account codes designated for them. Agencies must ensure that they are duly authorized to purchase computer equipment, to rent computer equipment, or to purchase computer maintenance contracts for themselves directly rather than through DOAS/GTA. It should be noted that no direct personal service charges arising from employees should be charged to these accounts. It should also be noted that no direct per diem and fee activity should be charged to these accounts. Allocated Project Level Costs - GTRI Computer Charges 760750   top... ::... back to GT Expenditure Accounts Lookup

Telecommunications - Data 771000 Includes all charges for data telecommunications. Also includes charges identified on GTA billings as data telecommunications.   top... ::... back to GT Expenditure Accounts Lookup

Telecommunications - Voice/Other 773000 Includes all other telecommunication expenditures except those for data telecommunications. Includes all charges for telephone and telegraph. This account code has been subdivided as follows: Telecommunications - Other 773000 Telecomm-Basic Monthly Charges 773100 Telecom - Long Distance Calls 773200 Telecom-New Installation & Change 773400 Telecom - Cellular Charges 773500 Telecom- DOAS/GTA Pager Charges 773550 Telecom-Net Surcharge & Adjust 773600   top... ::... back to GT Expenditure Accounts Lookup