61000 PERSONNEL COMPENSATION

61100 EPA Non-Teaching Salaries (Budget Use Only)

61110 EPA Regular Salaries

61111 EPA Research Salaries

61112 Graduate Research Assistants

61120 EPA Overtime Payments

61130 EPA Premium Payments

61131 EPA Holiday Premium

61132 EPA Shift Premium

61140 EPA Employees on Loan


61200 SPA Employee Salaries (Budget Use Only)

61210 SPA Regular Salaries

61220 SPA Overtime Payments

61230 SPA Premium Payments

61231 SPA Holiday Premium

61232 SPA Shift Premium

61234 SPA On Call Pay

61240 SPA Employees on Loan

61270 SPA Longevity Payments

61280 SPA Salary Reserves


61300 EPA Teaching Salaries (Budget Use Only)

61310 EPA Academic Salaries

61312 Graduate Teaching Assistant

61340 EPA Teachers on Loan

61380 EPA Salary Reserves

61400 Temporary Employee Wages (Budget Use Only)

61410 Non-Student Regular Wages

61420 Non-Student Overtime Payments

61430 Non-Student Premium Payments

61450 Student Regular Wages

61451 Student Research Wages

61460 Student Overtime Payments

61470 Student Premium Payments

• 61500 Workmen's Compensation

  • 61561 Medical Benefits
  • 61563 Temporary Disability
  • 61565 Partial Disability
  • 61567 Death Benefits
  • 61569 Administration Fee
  • 61580 Short Term Disability
  • 61590 Other Personal Payments
    • 61591 Education Assistance - taxable
    • 61599 Other Personnel Payment
  •  

61700 Board Member Compensation (Budget Use Only)


61800 Staff Benefits (Budget Use Only)

61810 Social Security

61820 State Retirement

61822 Federal Retirement

61830 Medical Insurance

61840 Disability Insurance

61850 Unemployment Compensation

61860 Workers Compensation Premiums

61870 TIAA Optional Retirement

61880 Law Officers' Retirement

61890 Staff Benefits Reserves

71900 Contracted Services (Budget Use Only)

71910 Legal and Accounting Fees

71920 Consultant Fees

71921 Consultant Fees

71922 Documented Travel Reimbursement

71930 Medical Fees

71940 Employee on Loan Payments

71950 Honorariums

71960 Expert Witness Fees

71970 Academic Inst./Res. Service

71990 Other Contracted Services

71991 Contracted Service Fees

71992 Documented Travel Reimbursement

71993 Debt Set-Off Charge

71995 Sub-Agreements

72000 Supplies and Materials (Budget Use Only)

72060 Private Gifts

72070 Other Supplies

72100 Household Supplies (Budget Use Only)

72101 Cleaning Supplies

72102 Other Supplies & Materials (Clothing, Safety Shoes, Etc.)


72200 FOOD PRODUCTS (Budget Use Only)

72201 Food For Children

72203 Other Food Products


72300 EDUCATIONAL SUPPLIES (Budget Use Only)

72301 Teaching Supplies

72302 Laboratory Supplies

72303 Agricultural Supplies

72304 Other Educational Supplies

72305 Educational Software

72306 Pharmaceutical Supplies

72307 Other Medical Supplies


72400 REPAIR SUPPLIES (Budget Use Only)

72401 Plumbing, Electrical & Mechanical

72402 Other Repair Supplies


72500 MOTOR VEHICLE SUPPLIES (Budget Use Only)

72501 Motor Vehicle Supplies

72511 Motor Vehicle Supplies

72514 Motor Vehicle Supplies

72516 Motor Vehicle Supplies


72600 OFFICE SUPPLIES (Budget Use Only)

72601 Office Supplies

72602 Office Supplies


72700 Purchases for Resale (Budget Use Only)

72710 New Texts

72720 Used Texts

72722 Trade Books

72730 Supplies

72740 Clothing

72750 Gifts

72760 Computers

72770 Food

72780 Buybacks

72791 Returns and Allowances

72792 Penalties

72793 Discounts

72794 Royalties

72795 Film Processing

72900 OTHER SUPPLIES (Budget Use Only)

72901 Data Processing Supplies

72902 Other Supplies

72911 Software (NON- WAN)

72912 Software (WAN)

72913 Computer Accessories

72950 VISA Procurement Card

73000 Current Services (Budget Use Only)

73100 Travel (Budget Use Only)

73110 In-State Travel (Budget Use Only)

73111 In-State Air Transportation

73112 In-State Ground Transportation

73113 In-State Other Transportation

73114 In-State Lodging

73115 In-State Meals

73116 In-State Other Expense

73119 In-State Registration

73120 Out of State Travel (Budget Use Only)

73121 Out of State Air Transportation

73122 Out of State Ground Transportation

73123 Out of State Other Transportation

73124 Out of State Lodging

73125 Out of State Meals

73126 Out of State Other Expense

73129 Out of State Registration

73130 Out of Country Travel

73131 Out of Country Air Transportation

73132 Out of Country Ground Transportation

73133 Out of Country Other Transportation

73134 Out of Country Lodging

73135 Out of Country Meals

73136 Out of Country Other Expense

73139 Out-of-Country Registration

73140 Board Non-Employee 

73141 Board/Non-Employee Transportation

73144 Board/Non-Employee Subsistence

• 73150 Motor Pool Lease Pmt.

73154 Athletic Recruiting Travel


73200 Communication (Budget Use Only)

73201 Telephone Local Calls

73202 Telephone Long Distance Calls

73203 Postage & P. O. Box Rental

73204 State Courier Service

73205 Express Mail

73206 Network Charges

73211 Telephone - Cellular

73212 Calling Card Charges

73213 Voice Mail Charges

73214 Pager Services

73215 Other Wireless Services

73220 Telephone Installation and Repair

73230 Telecom Charges - WAN

73231 Video Trans Chg.

73232 ISP - WAN

73240 Cable TV Services


73300 UTILITIES (Budget Use Only)

73301 Electricity

73302 Water and Sewer

73303 Fuel Oil

73304 Natural Gas

73305 Chemicals and Additives


73400 PRINTING & BINDING (Budget Use Only)

73401 Book Binding

73402 Other Printing & Binding

73490 University Advertising

73491 Recruiting


73500 REPAIRS & MAINTENANCE (Budget Use Only)

73501 Electrical Services

73502 HVAC Services

73503 Painting Services

73504 Plumbing Services

73505 Roofing Repair Services

73508 Other Repairs

73510 Office Equipment and Peripherals

73511 Minor Building Renovations (Physical Plant's Use Only)

73520 Motor Vehicle Repairs

73590 Other Minor Building Renovations (Physical Plant's Use Only)


73600 FREIGHT & EXPRESS (Budget Use Only)

73601 Freight & Express


73700 ADVERTISING (Budget Use Only)

73701 Personnel Recruitment

73702 Other Advertising

73790 Public Relations Advertising

73800 DATA PROCESSING (Budget Use Only)

73810 EDP Service Mainframe

73811 Non-WAN Consulting Fees

73812 WAN Consulting Fees

73900 OTHER CURRENT SERVICES (Budget Use Only)

73901 Other Current Services

73902 Educational Assistance Payments-Non Taxable

73903 Moving Expenses

73904 Legal Recording Services

73905 Bank Card Service Charges

73910 Security Service Contracts

73911 Custodial Service Contracts

73912 Waste Removal Services

73913 Pest Control Contracts

73914 Uniform Services

73915 Food Service Contracts

73916 Entertainment Contracts

73917 Cable TV Contracts

73918 Storage Services

73950 Game Guarantees

73951 Game Expense

73952 Other Current Services

73990 Unallowable - Contract and Grant Charges

74000 FIXED CHARGES (Budget Use Only)

74100 RENTAL OF REAL PROPERTY (Budget Use Only)

74101 Land Rental

74102 Building Rental

74103 Office Rental

74104 Rental of Conference rooms, halls, auditoriums

74105 Storage Unit Rental

74106 Rental of Other Real Property

74200 RENTAL OF EDP EQUIPMENT (Budget Use Only)

74201 Rental of EDP Equipment (Non WAN)

74202 Rental of EDP Equipment (WAN)

74203 Voice Communication Equipment

74208 Video Transmission Equipment

74300 RENTAL OF OTHER EQUIPMENT (Budget Use Only)

74301 Postage Meter Rental

74302 Copier Equipment Rental

74303 Other Equipment Rental

74400 MAINTENANCE CONTRACTS (Budget Use Only)

74401 Building Maintenance

74402 Indoor Landscaping Contracts

74403 Office Equipment Contracts

74406 Scientific Equipment Maintenance

74420 Software (non-WAN)

74421 Software (WAN)

74425 EDP Equipment (non WAN)

74426 EDP Equipment (WAN)

74430 Video Transmission Equipment

74500 INSURANCE & BONDING (Budget Use Only)

74501 Property Insurance

74502 Liability Insurance

74503 Motor Vehicle Insurance

74505 Bonding Insurance

74700 PENSIONS AND BENEFITS

74760 Workers Compensation Benefits

74800 INDIRECT OVERHEAD COSTS (Budget Use Only)

74801 Indirect Costs

74900 OTHER FIXED CHARGES (Budget Use Only)

74901 Institutional Dues

74902 Subscriptions - Non Library

74903 Memberships

74904 Royalties

74990 Private Clubs/Organizations Memberships

75000 CAPITAL OUTLAY (Budget Use Only)

75100 OFFICE EQUIPMENT (Budget Use Only)

75101 Office Equipment($100-$2499 Per Item)

75102 Office Equipment($2500-$4,999 Per Item)

75103 Office Equipment($5,000 and Above)


75200 EDP EQUIPMENT (Budget Use Only)

75201 EDP Equipment($100-$1199 Per Item)

75202 EDP Equipment($1200-$4,999 Per Item)

75203 EDP Equipment($5,000 and Above)

75211 WAN Equipment ($100 - 1199 Per Item)

75212 WAN Equipment ($1200 - 4999 Per Item)

75213 WAN Equipment ($5000 and Above Per Item)

75230 Video Transmission Equipment

75231 Non-WAN ($100 - $1199 per item)

75232 Non-WAN ($1200 - $4999 per item)

75233 Non-WAN ($5000 & above per item)

75241 WAN ($100 - $1199 per item)

75242 WAN ($1200 - $4999 per item)

75243 WAN ($5000 & above per item)

75300 EDUCATIONAL EQUIPMENT (Budget Use Only)

75301 Educational Equipment($100-$499 Per Item)

75302 Educational Equipment($500-$4,999 Per Item)

75303 Educational Equipment($5,000 and Above)

75400 MOTOR VEHICLES (Budget Use Only)

75401 Motor Vehicles


75500 OTHER EQUIPMENT (Budget Use Only)

75501 Other Equipment($100-$2499 Per Item)

75502 Other Equipment($2500-$4,999 Per Item)

75503 Other Equipment($5,000 and Above)

75600 LIBRARY BOOKS & JOURNALS (Budget Use Only)

75601 Library Books

75602 Other Library Magazines, Papers & Journals

75700 Land

75701 Land Acquisition

75702 Relocation Payments


75800 Buildings (Restricted to Capital Improvement Projects)

75801 General Contract

75802 General Contract

75803 General Contract

75805 Electrical Contract

75806 Electrical Contract

75810 Plumbing Contract

75811 Plumbing Contract

75812 Plumbing Contract

75815 HVAC Contract

75816 HVAC Contract

75817 HVAC Contract

75820 Design Contract

75821 Design Contract

75822 Design Contract

75823 Construction Management

75825 Additional Inspection

75828 Contingency

75829 Contingency

75831 Modular Building Contract

75832 Utility Connection

75833 Foundation

75834 Boiler Contract

75835 HVAC & Plumbing

75836 Construction Management

75840 Roofing Contract

75841 Asbestos Removal

75842 Steam Tunnel Repair

75843 Elevator Contract

75851 Cabletron Network

75856 Bond Administration Fee

75900 Other Capital Outlay

75901 Planting Contract

75902 Planting Contract

75903 Planting Contract

75904 Landscaping Contract

75907 Street Improvements

75908 Water Mains & Fire

75909 Parking & Street Development

75910 Paving

75911 General Contract

75912 General Contract

75913 General Contract

75914 Design Fee

75915 Design Fee

75916 Contingency

75917 Demolition

75918 Plumbing Contract

75920 Campus Security Improvements

75921 Tower

75925 HVAC

75930 Electrical

75940 Fire Protection

75952 Other Capital Outlay

75990 Other Capital Outlay

76000 AIDS & GRANTS (Budget Use Only)

76300 Aid to Governmental Units (Budget Use Only)


76400 Construction Grants (Budget Use Only)


76500 Educational Awards (Budget Use Only)

76510 Appropriated Grants (State Funds Only)

76520 Minority Presence Grants (State Funds Only)

76530 Nursing Emergency Loan

76550 Teacher Scholarships

76570 Traineeships

76575 Grad Assist Tuition Award

76580 Incentive Scholarships (State Only)

76585 Incentive Scholarships - Native American Students (State Funds Only)

76590 Other Educational Awards (Budget Use Only)

76591 Scholarships

76592 Stipends

76593 Tuition Remission(Restricted for Contracts and Grants Only)

76594 Partic Supp - Non A & T

76900 other Aids and Grants (Budget Use Only)

76901 Employee Study Grant

76905 Court Ordered Payments

76910 Non-Student Stipend

76990 Refunds

70000 Debt Service (Budget Use Only)

70100 Bond Principal


70200 Bond Interest


70300 Note Principal


77400 Note Interest


77500 Indebtedness Fees


77600 Other Principal


77700 Other Interest


77900 Other Debt Service

78000 Transfers and Reserves (Budget Use Only)

78040 Disaster Relief Reserve                                  

78100 Intra - entity Transfer-Out (Budget Use Only)

78110 Overhead Transfer-General

78120 Overhead Transfer-Continuing

78130 Overhead Transfer-Non-Recurring

78140 Debt Service Transfers

78150 Work-Study Transfers

78160 Loan Program Transfers

78170 Other Financial Aid Transfers

78180 Transfers OH Rec. - State Gov Costs


78200 Inter-Entity Transfer-Out (Budget Use Only)

78210 overhead Transfer to General Administration

78220 Non-recurring Transfers

78230 Continuing Transfers

78290 Other Inter-Transfers


78300 Reserves (Budget Use Only)

78301 through 78399.


78400 Other Intra - Transfers (Budget Use Only)

78401 through 78499.


78500 Petty Cash Funds (Budget Use Only)


78700 Receivables Written-off (Budget Use Only)


78800 Proceeds of Bond (Budget Use Only)


78900 other Non-Operating (Budget Use Only)