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Category:
Financial


Responsible Office:

Procedure Title:
Chart of Accounts Fiscal Coding Structure

Document Number:
7303

Effective Date:
July 01, 2004


This procedure item applies to:
State-Operated Campuses
Statutory Colleges

Table of Contents
Summary

Process
Forms
Related Procedures
Other Related Information
Authority
History
Appendices

Summary

The Chart of Account (COA) fiscal coding structure, issued by the office of the University Controller (UCO), sets forth a standardized fiscal coding structure used in the establishment of accounts on the University’s COA master file. The uniform coding of account numbers is designed to facilitate recording and reporting of financial information for budgeting purposes, fiscal control, and management of University activities. An account must be established in the COA prior to any activity taking place against the account (i.e., vouchers, encumbrances, revenue transfers, etc.). A document must be coded in accordance with this procedure or it will be returned to the campus for correction.

This procedure is divided into two sections:

1.   Account number structure, which comprises the eight-digit account number:

2.    Standard University Wide Accounts, which identify standard accounts used across many campuses and are grouped by expenditure function as follows:


Process

I.          Account Number Structure

Program Code

The program code of the classification structure is used to identify a unique appropriation for an expenditure/encumbrance. The program code is a 10-character code broken down into the following 5 distinct parts:

Position

Description

1

Alpha Designator

 

C (SUNY)

 

G (Capital)

 

A (Other than Capital)

 

S (Miscellaneous State Purpose)

 

L (Local Assistance)

2 – 5

Campus Code

 

6 – 7

Expansion Characters

 

8 – 9

Bill Code

 

10

0 (SUNY Agency Indicator)


Bill Code

The bill portion (two-digits) of the program code is used to identify the legal reference for an appropriation or allocation.  These codes will be assigned by the office of the state comptroller (OSC). Once established these codes remain as part of the program code until the appropriation or allocation lapses or expires.  The bill code represents an abbreviated designation for the official chapter, section, and law identifying an appropriation or allocation.

Appropriated Funds

The bill code for appropriated funds represents a reference to the original appropriation act of the legislature that authorizes departments or agencies to make expenditures from appropriated funds.

Bill code for appropriated funds

The bill code designates specific appropriation acts of the legislature.  For recurring appropriation acts (deficiency, main, and supplemental) standard bill codes will be used.  For special appropriation acts of the legislature, bill codes will be assigned sequentially by OSC each year.  Regular appropriation acts are assigned even numbered bill codes.

Standard bill codes – appropriated funds

Standard bill codes will be used to designate recurring appropriation acts, which are adopted at each session of the legislature.  These codes will remain the same from year-to-year.  For example, the bill code for each year's state purposes – regular appropriation act is 10.  Standard bill codes for appropriated funds are:

Type of Appropriation Act

Bill Code

Deficiency – Regular     

00

Other Deficiency Appropriations

02-09

State Purposes – Regular          

10

Legislative and Judiciary – Regular

12

Debt Service – Regular  

14

Local Assistance – Regular

16

Capital Construction – Regular

18

Supplemental (New Appropriations) – Regular           

20

Other Supplemental Appropriations

22-27

Consolidated Capital Construction Re-appropriations – Regular

28


Deficiency Budget Appropriations

Deficiency appropriations that are available for expenditures in the fiscal year in which they are appropriated will be coded with the bill codes for the deficiency appropriation act, as shown above.  Sometimes the deficiency appropriation act contains appropriations that revise existing appropriations.  In such cases, these appropriations will be combined with the existing appropriations into a single appropriation account with the bill code for the applicable existing appropriation being used.

Supplemental Budget Appropriations

New appropriations created in the supplemental budget appropriation act will be coded with the separate bill codes for the supplemental budget.  Appropriations in the supplemental budget appropriation act that revise appropriations in the main budget act will be combined into a single appropriation account with the bill code for the applicable main budget appropriation being used, as shown above.

Re-appropriations

Re-appropriations made by the legislature extend the life of particular appropriations for one year beyond the lapsing date of September 30 (State Purpose) or June 30 (Local Assistance) established by the state finance law.  The bill code of the original appropriations will be continued for the period of the extension.

Bill Code for Special Funds

Bill codes for special appropriated funds will be assigned by OSC for each separate allocation.  For those allocations that recur from year to year, it is OSC’s policy to standardize the assignment of the bill codes.  Certain appropriated funds are special revenue funds which are appropriated by the legislature, but which are subject to allocation by the budget director before program commitments are entered into or expenditures made.

Standard Bill Codes - Special Appropriated Funds

The following listing contains standard bill codes utilized by the University:

Type of Allocation

Bill Code

State Purpose Regular

10

Income Fund Reimbursable (IFR)

10

Tuition Reimbursable (SUTRA)

47

Dormitory Income Fund Reimbursable (DIFR)

47

Stabilization

31

Banking Services

12

Restricted Current Fund

64

Income Fund Offset

11

Revenue Offset

12

Non Resident Revenue Offset

13

Long Island Veterans Home

09

Hospital Operations – HSC Brooklyn

22

Hospital Operations – HSC Stony Brook

82

Hospital Operations – HSC Syracuse

83

Hospital Income Fund Reimbursable

46

Dormitory Rehabilitation and Repair

74

Federal College Work Study

9W

Supplemental Educational Opportunity Grant

9T

Perkins

59


Object of expenditure

This section of the bulletin describes the system of classification of objects of expenditure used by the university. Objects refer to a grouping of expenditures based on goods and services purchased.  The system of classifying objects of expense is comprised of three levels; major object, recording object and sub-object.  Major objects are all goods or services purchased, grouped by general categories for budgetary control of appropriations and allocations.  The second level of the object classification system consists of sub-division of the major objects into OSC sub-objects, providing specific identification of the goods and services purchased.  The third level of the object classification system consists of subdivision of the major objects into state university sub-objects, providing specific identification of the goods or services purchased.

Major Objects

Normally a one or two digit major object code is used to identify the segregation accounts required to control expenditures within each campus appropriation, or allocation. The segregation accounts currently in use are as follows:

Major Object Code

Title

41

Personal Service – Regular

This class of expenditure represents only payments for personal service, rendered by employees who occupy positions that are permanent in nature.  Charges to this major object are further analyzed by the applicable sub-object.

42

Personal service – temporary

This object classification includes only payments for temporary personal service and payments to non-employees. Charges to this major object are further analyzed by the applicable sub-object.

5

Other than personal service

This object classification encompasses all payments for operating expenses, other than payments for personal service.  Charges to this major object are further analyzed by five sub-objects: supplies and materials, travel, contractual services, equipment and staff benefits. OSC may also provide segregation control within the major object classification.  These initial levels of control will be established on the initial certificate each year.

Currently, additional segregation control has been established within other than personal service (5).  These additional segregation controls established are:

58

Fringe Benefits

This object classification was established to assist OSC in recovering its costs associated with fringe benefit payments.

6

Local Assistance Appropriation

7

Capital Appropriation


Recording Objects

A five-digit code identifies the OSC recording object classification of expenditure.  The code is a significant object classification within major object used for detailed recording and reporting of expenditures.  Each recording object has a corresponding SUNY sub-object of expenditure.  A complete description of all OSC recording objects and their corresponding SUNY sub-objects can be found in the University Accounting Codes Manual (section 3.1185).

Sub-Objects

A four-digit code identifies the sub-object classification of expenditure.  A complete description of all sub-objects can be found in the University Accounting Codes Manual.

Valid Major Object/Sub-Object Relationship

Each object of expenditure identifies a corresponding appropriation codes major object.

University Sub-Object Range

Object of Expenditure

OSC Segregation Conversion

0000-1999

Personal Service Regular (PSR)

41

2000-2999

Temporary Service (PST)

42

3000-3999

Supplies and Materials

5

4000-4999

Employee Travel & Moving

5

5000-5999

Contractual Services

5

5510-5556

Utilities

5

5901-5999

Local Assistance

6

6500

Unallocated

-

7000-7491

Equipment Purchases

(Other than Capital)

5

7500-7990

Capital Construction

7

8000-8999

Fringe Benefits

58

9100-9859

Recharges

5

9999

Default

-


The 6000 object of expenditure is "savings," which is utilized exclusively for budgetary purposes and is netted from the personal service - regular (41) major object.  The 6500 object of expenditure is "unallocated" precluding any additional major object identification.  All the object of expenditure codes shown will be used for expenditure and encumbrance coding purposes but are not required for budgeting purposes.  Refer to specific coding instructions contained in procedures promulgated by the university budget office of preliminary budget, final budget and basic file, etc.

Department - Cost Center Unit - Variable – Year

The purpose of this chapter of the bulletin is to describe the office of the state comptroller expenditure recording accounts referred to as cost centers.  Four elements comprise the cost center and are defined as follows:

Department:  A two-digit code representing an agency, for the university this code is always 28.

Cost Center Unit:  A six-digit code, which for the university operating funds has been structured and is composed of the following:

Position

Description

1

Campus Type:              

 

1-University Centers

 

2-Health Science Centers

 

3-Colleges of Arts & Science

 

4-Agricultural & Technology Colleges

 

5-Specialized Colleges

 

6-System Administration

 

7-University-Wide Programs

 

8-Capital Facilities

 

9-Revenue

2-5

Campus Code

6

Check Digit


Cost Center Variable

A cost center variable is a two-character field that uniquely identifies cost center units that have the same six digits.  University variables also describe the fund and type of appropriation.

State Purpose:

Variable

Regular

3R

Deficiency

3D

Supplemental

3S

Miscellaneous

3X

Income Fund Reimbursable:

 

General

0R

Tuition

TR

Hospital

5R

Dormitory Operating

4R

Dormitory Sponsored

SD

Income Fund Offset:

 

Revenue Offset

1R

Non Resident Revenue Offset

NR

Hospital IFR – Operational:

 

HSC Brooklyn

7H

Stony Brook

8H

HSC Syracuse

9H

Long Island Veterans Home

8V

Restricted Current

ER

Stabilization

SF

Dormitory Rehabilitation

74

Banking Services

BS

Local Assistance:

 

Regular

LR

Miscellaneous

LX

Community Service

CS

Senate/Assembly Majority Projects

MU

Debt Service

CR

PELL Grant

76

Supplemental Educational Opp. Grant

9T

Federal College Work Study

9W

Nursing Loan Federal

35

Nursing Loan State

A5

Perkins Loan Federal

58

Perkins Loan State

D8

Health Professional Federal

70

Health Professional State

90


Year

The year of the appropriation is equivalent to the cost center year:
2001-2002 = 01
2002-2003 = 02
2003-2004 = 03
2004-2005 = 04

Account Numbers Chart of Accounts   

The purpose of this chapter of the bulletin is to define the elements that comprise the eight-digit account number.  The eight-digit account number can be sub-divided into four components:  School, college or division – function – department within campus or university-wide programs – sub account number.

School, College or Division Codes

The first two digits of the primary six-digit account number are the school, college or division designation.  A summary index to this designation is as follows: 

Code

Title

01XXXX-XX

Construction Fund

0211XX-XX

Dormitory Rehabilitation

0311XX

 

0411XX

 

09YYXX

 

04YYXX-XX

Community Projects Fund

05YYXX-XX

State/Assembly Minority Initiatives

06YYXX-XX

Other State Agency

08YYXX-XX

Building Repairs

1011XX

 

1111XX

 

1211XX

 

1311XX

 

07YYXX-XX

Minor Rehabilitation

1411XX

 

1511XX

 

1611XX

 

1711XX

 

18XXXX-XX

Student Aid

1968XX-XX

Educational Opportunity Center

1969XX-XX

Educational Opportunity Program

2015XX-XX

Student Loan

23YYXX-XX

Other Agency Flow Through

3013XX-XX

Hospital Income Fund Reimbursable – Operational

3813XX-XX

 

3917XX-XX

Long Island Veterans Home

40XXXX-XX

Educational and General

86XXXX-XX

 

8709XX-XX

Dormitory Income Fund Reimbursable-Operational

88YYXX-XX

State Purpose – Legislative Additions

89XXXX-XX

State Purpose – Miscellaneous

90XXXX-XX

State University Income Fund Reimbursable

91XXXX-XX

General (IFR)

9009XX-XX

Dormitory Income Fund Reimbursable – General

9109XX-XX

 

9213XX-XX

Hospital Income Fund Reimbursable – General

93XXXX-XX

Restricted Current Fund Programs

94XXXX

 

95XXXX

 

96XXXX-XX

State University Tuition Reimbursable

97YYXX-XX

Local Assistance

98XXXX-XX

State Purpose Provisional

99XXXX-XX

Other Funds Provisional

Within the "educational and general" expenditure block (40XXXX – 86XXXX) major academic units such as colleges, schools or divisions within a campus are assigned a specific two-digit number.  The assignment is made in alphabetical order, i.e., (40XXXX) agriculture, (42XXXX) arts and science, (44XXXX) business, etc.  All Departments which do not fall within a particular college, school or division are assigned (86XXXX).
Within the expenditure blocks (13XXXX – 39XXXX and 87XXXX – 99XXXX) major units for non-educational accounts are assigned a specific two-digit number for their respective classification.  The assignment is made based upon non-educational function, i.e., student aid (1815XX); or fund designation i.e., University Income Fund Reimbursables – Fund 345-10 (90XXXX – 91XXXX).

Function Codes

The center two digits of the primary account are the function that classifies the entire account in accordance with NACUBO guidelines for financial reporting guidelines relative to the appropriate sub-category of expenditure.

Code

Title

XX00XX

Instruction and Departmental Research

XX01XX

Organized Activities

XX02XX

Organized Research

XX03XX

Public Service

XX04X

Libraries

XX05X

Student Service

XX06XX

Maintenance and Operation of Physical Plant

XX07X

General Administration

XX08X

General Institutional Services

XX09XX

Residence Halls

XX10XX

Food Service

XX11XX

Independent Operations

XX12XX

Intercollegiate Athletics

XX13XX

Hospitals

XX14XX

Hospital Operations – Transfer to

XX15XX

Student Aid

XX16XX

Clinical Instructional Staff

XX17XX

Long Island Veterans Home

XX49XX

Veterinary Medicine

XX68XX

Educational Opportunity Center

XX69XX

Educational Opportunity Program

This determines the functional classification within the "educational and general" block (40XXXX – 86XXXX).

The last two digits of the primary account are used for departmental designation in alphabetical order except that the dean’s office or comparable top management office is always (XXXX01).

Illustration of coding

Application of the entire code may be illustrated as follows: 

Code

Title

44XXXX

Business Administration, School of; also indicates state purpose fund (003).

4400XX

Instruction and Departmental Research Function; also indicates I&DR functional group 01

440001

Dean’s Office

440002

Accounting

440087

Secretarial Science

OR

 

8607XX

General administration function, institutional support services functional group (06); state purpose fund

860701

President’s Office

860745

Business Affairs

860760

Purchasing

The account number in addition to identifying school, college or division, function and department also identifies the corresponding appropriation code’s fund and functional group. See the Definitions section for details regarding expenditure functions.

Sub-Account Number

A two-digit field to be used by campuses for refined cost accounting is classified as a sub account.  The digits are used for further breakdown of the six digit primary account into accountable parts.  For example, a general IFR program can be approved, individual projects within the overall program can be defined and costs maintained on a project-by-project basis.

Department-Division Codes

Agency Code

Agency Description

28010

SUNY at Albany

28020

SUNY at Binghamton

28030

SUNY at Buffalo

28050

SUNY at Stony Brook

28100

Health Science Center - Brooklyn

28110

Health Science Center - Syracuse

28150

S.U. College at Brockport

28160

S.U. College at Buffalo

28170

S.U. College at Cortland

28180

S.U. College at Fredonia

28190

S.U. College at Geneseo

28200

S.U. College at Old Westbury

28210

S.U. College at New Paltz

28220

S.U. College at Oneonta

28230

S.U. College at Oswego

28240

S.U. College at Plattsburgh

28250

S.U. College at Potsdam

28260

S.U. College at Purchase

28270

S.U. Institute of Technology

28280

S.U. Empire State College

28350

S.U. College of Technology at Alfred

28360

S.U. College of Technology at Canton

28370

S.U. College of Agriculture and Technology at Cobleskill

28380

S.U. College of Technology at Delhi

28390

S.U. College of Technology at Farmingdale

28400

S.U. College of Agriculture and Technology at Morrisville

28430

New York State Statutory Colleges - Cornell University

28440

Cornell County Cooperative Extension Program

28510

N.Y.S. College of Ceramics – Alfred University

28550

S.U. College of Environmental Science and Forestry

28570

S.U. Maritime College

28580

S.U. College of Optometry

28610

General University-Wide Control

28650

System Administration

28710

General State Charges

28730

Community Colleges

28770

All State Operated Colleges & Schools 

28790

Fiduciary Student Loan - Fed & State

28840

Debt Service Fund - DIF

28870

Special Revenue - Student Aid

28990

State University Construction Fund

Expenditure Object Codes

This table lists the University’s objects of expenditure by major category and the corresponding OSC segregation conversion.  Objects of expense are used to classify expenditures as to type of articles purchased or services rendered.

University Sub- Object Range

Object of Expenditure

OSC Segregation Conversion

0000-1999

Personal Service Regular (PSR)

41

2000-2999

Temporary Service (PST)

42

3000-3999

Supplies and Materials

5

4000-4999

Employee Travel & Moving

5

5000-5999

Contractual Services

5

5510-5556

Utilities

5

5901-5999

Local Assistance

6

6500

Unallocated

-

7000-7491

Equipment Purchases                     (Other than Capital)

5

7500-7990

Capital Construction

7

8000-8999

Fringe Benefits

58

9100-9859

Recharges

5

9999

Default

-

For a complete listing of all University expenditure objects, see Appendix A: University Supplement to OSC Accounting Bulletin A-462-S or refer to online application OBJI (object inquiry).  To view expenditure objects in OSC object order, refer to online application OBJO (object inquiry OSC).


Chart of Accounts

Educational and General Classifications State Purpose Fund

40

Agriculture

41

Advanced Technology/Architecture/Applied Science/Area Studies

42

Arts and Sciences

43

Biomedical and Behavioral

44

Business

45

Ceramics

46

Construction

47

Continuing Studies

48

Criminal Justice

49

Dentistry

50

Education

51

Engineering

52

Fine Arts

53

Food Service

54

General Education

55

Graduate School/Division

56

Health and Physical Education

57

Health Related Professions

58

Home Economics/Human Ecology/Applied

59

Humanities

60

Human Services/Industrial Arts

61

Industrial And Labor Relations

62

Law

63

Liberal Arts/Interdisciplinary Studies

64

Library Science

65

Maritime

66

Math & Science/Medicine-Basic Science/Basic Health Science

67

Medicine

68

Millard Fillmore College

69

Music

70

Natural Sciences

71

Nursery Education

72

Nursing

73

Allied Health Professions/School of Optometry

74

Pharmacy/Empire State/Landscape Architecture

75

Phys & Occup Therapy

76

Podiatry/Environmental Resource

77

Public Affairs/Professional Studies/Public Service Health Professions

78

Ranger School

79

Science/Science & Math

80

Social Studies

81

Social Welfare

82

Other Academic Programs/Hospitals & Clinics/Speech/Cattaraugus County/Evening College

83

Undergraduate Studies/Hospital Other/University College/Urban Studies College/Upper Studies College/Upper College/Wellsville Campus/Urban Center/Geneva Ag. Exp. Station

84

Other

85

Other

86

Other

88

State Purposes - Legislative Additions

89

State Purposes – Miscellaneous

Account to Fund Crossover

Account Number

Fund

01XXXX-XX

Construction Fund (00200)

0211XX-XX

Dormitory Rehabilitation (074XX)

0311XX-XX

 

0411XX-XX

 

09YYXX-XX

 

04YYXX-XX

Community Projects Fund (339CS)

05YYXX-XX

State/Assembly Minority Initiatives (007XX)

06YYXX-XX

Other State Agency (various funds)

08YYXX-XX

Building Repairs (00200)

1011XX-XX

 

1111XX-XX

 

1211XX-XX

 

1311XX-XX

 

07YYXX-XX

Minor Rehabilitation (00200)

1411XX-XX

 

1511XX-XX

 

1611XX-XX

 

1711XX-XX

 

18XXXX-XX

Student Aid (00300)

1968XX-XX

Educational Opportunity Center (00300)

1969XX-XX

Educational Opportunity Program (00300)

2015XX-XX

Student Loan (221XX, 265XX, 267XX)

23YYXX-XX

Other Agency Flow Through (various funds)

3013XX-XX

Hospital Income Fund Reimbursable – Operational (34522)

3813XX-XX

 

3917XX-XX

Long Island Veterans Home (34509)

40XXXX-XX

Educational and General (00300)

86XXXX-XX

 

8709XX-XX

Dormitory Income Fund Reimbursable-Operational (33947)

88YYXX-XX

State Purpose – Legislative Additions (00300)

89XXXX-XX

State Purpose – Miscellaneous   (00300)

90XXXX-XX

State University Income Fund Reimbursable

91XXXX-XX

General  (34510)

9009XX-XX

Dormitory Income Fund Reimbursable – General (33947)

9109XX-XX

 

9213XX-XX

Hospital Income Fund Reimbursable – General (34536)

93XXXX-XX

Restricted Current Fund Programs (02064)

94XXXX-XX

 

95XXXX-XX

 

96XXXX-XX

State University Tuition Reimbursable (34547)

97YYXX-XX

Local Assistance (00100)

98XXXX-XX

State Purpose Provisional (00300)

99XXXX-XX

Other Funds Provisional (34512)

II.         Standard University Wide Accounts

A.   This section identifies accounts that are standard across many campuses and have been established with a standard account number on the University’s COA master file.  Listed below are the Account Title, Account No., and Account Description for the standard accounts established for use on all financial transactions related to student support services of the campus:

Account Title – Administration - Student Affairs
Account No. – 860501
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred in the operation of campus student services,   personal service is to include the vice president or dean of students, assistant vice presidents /deans, assistants to the vice presidents/deans, and secretaries to the above.  Supplies and expense costs for orientation programs are included.

Account Title – Admissions
Account No. – 860510

Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs directly related with the procedure of undergraduate admissions including its publications, mailings, and inquiries.  Admissions does not include personnel and expense of the registrar's/records office.  It does include personnel responsible for initiation of the data base file.

Admissions – Professional Schools – [Secondary Accounts]
Secondary Accounts may be established to accommodate the campus needs where each professional school conducts its own admission activities, provided the staff is other than the dean’s office personnel.

Secondary Accounts:

860511  Admissions Law
860512  Admissions Graduate School
860513  Admissions Medical School
860514  Admissions Minority Recruitment

Account Title – Student Counseling
Account No. – 860515
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred to support the counseling of students.  Where a campus has limited staff, each of whom are performing a variety of different types of counseling, they may use this general counseling account for all counseling personnel (i.e., one counselor).

Counseling – Secondary Accounts
Secondary accounts may be established to provide accounting tools for segregating specialized counseling activities.  Counseling international students is a national requirement and a mandatory secondary account.

Secondary Accounts:
860516  Counseling Miscellaneous
860517  Counseling Student Testing
860518  Counseling Psychological
860521  Counseling Veterans
860519  Counseling International Students
860520  Counseling Disabled Students
860522  Counseling Upward Bound
860523  Counseling Minority Students
860524  Counseling Learning Disabilities

Account Title – Equal Opportunity Administration
Account No. – 860526
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred in the administration of the Equal Opportunity Program. The Equal Opportunity Program requires that a campus provide from its operating budget, a contribution for administration of the equal opportunity program.  This is not to be confused with the Educational Opportunity Program (account 196928).

Account Title – Financial Aid
Account No. – 860530
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred in the operation of the student financial aid function.  Personal service includes the financial aid director and staff and all support costs.

Account Title – Career Development - Student Placement
Account No. – 860540
Account Description – This account should include all state-supported costs resulting from personnel costs involved with counseling for career guidance along with personnel cost of staff functioning in the placement activity – including job placement and continuing higher education opportunities (two-year colleges).  Support costs for this function are also included.

Account Title – Campus Flexibility/Secondary Accounts
Account No. – 860541-860549 [Secondary Accounts]
Account Description – This account range has been established to enhance campus flexibility within state supported costs for student support services.

Account Title – Registrar
Account No. – 860555
Account Description –
This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual services costs incurred to maintain student academic records and registration.  These costs are to be separate from admissions.

Account Title – Student Health Services
Account No. – 860560
Account Description – This account should include all state supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred in the operation of the infirmary to provide health service to students.  Other than for students, hospital health services are not to be charged here but to general institutional services (GIS 860896).

Account Title – Student Union
Account No. – 860570
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred to manage the operation of the union building, such as coordinating with maintenance people, arranging and planning for space, etc.

Account Title – Student Activities
Account No. – 860571
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred in the actual planning of activities in not only the union building but also elsewhere on campus.  Secondary accounts may be established to aid in collection of cost data specifically relating to one major activity such as a distinct residential college unit or any specific identifiable unit of activity.

Account Title – Student Activities – off campus college
Account No. – 860573
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual costs incurred in the actual planning of off campus student activities.  Any campus having a distinct off campus community, whereby they perform services such as legal aid, assistance in obtaining off campus housing, and similar activities should have a secondary account entitled off-campus college.

Account Title – Child Day Care Center
Account No. – 860580
Account Description – This account should include all state-supported costs resulting from personal service, supplies, equipment, and contractual service costs incurred to maintain a day care center for children of students while attending classes.

A summary listing of the student support service accounts follows:

Account Number

Account Title

860501

Administration - Student Affairs

860510

Admissions

860511

Admissions - Law School

860512

Admissions - Graduate School

860513

Admissions - Medical School

860514

Admissions - Minority Recruitment

860515

Student Counseling

860516

Counseling - Miscellaneous

860517

Counseling - Student Testing

860518

Counseling - Psychological

860519

Counseling - International Students

860520

Counseling - Disabled Students

860521

Counseling - Veterans

860522

Counseling - Upward Bound

860523

Counseling - Minority Students

860524

Learning Disabilities

860525

EOP Administration

860530

Financial Aid

860540

Career Development – Student Placement

860541 - 860549

Allocated Undistributed

860555

Registrar

860560

Student Health Service

860570

Student Union

860571

Student Activities

860573

Off Campus College

860580

Child Day Care Center

B. This section identifies accounts that are standard across many campuses and have been established with a standard account number on the University’s COA master file. Listed below are the Account Title, Account No., and Account Description for the standard accounts established for use on all financial transactions related to the maintenance and operation costs of capital asset – plant facilities of the campus
 
Account Title – Administration and Management/Maintenance Operation Center
Account No. – 860601
Account Description – This account should include: all state-supported costs resulting from the activity of all salaries, supplies, travel, equipment and direct operating costs required for all activities necessary to carry out the duties of administration and management of physical plant and facilities planning.  Included in this account are: director of physical plant/head administrative officer of physical plant (vice president for facilities operations, assistant vice president for physical facilities); assistant director(s) of physical plant/assistant head administrative office; physical plant (facilities) planning and engineering (facilities program coordinator, assistant facilities program coordinators, architects, engineers, draftsman and estimators, including capital planning and project management); all personnel assigned to the maintenance operations center, pro-rata share of any stenographic or clerical personnel; accounting, personnel, or purchasing positions assigned exclusively to physical plant, and code compliance manager, and code coordinator for New York State uniform fire prevention and building code.

Do not include: maintenance (mechanical) stores clerk (see account 860655); residence hall personnel (residence hall director, housing director, residence hall assistant, etc. include in account 870937); code enforcement and compliance costs unrelated to physical facilities which are to be budgeted in general institutional services.

Account Title – Custodial Services
Account No. – 860603
Account Description – This account should include: all state-supported costs resulting from the activity of all costs related to custodial services in building interiors, including head custodian/immediate custodian supervisory personnel; personal service, supplies, equipment and contractual charges incurred to support the campus housekeeping program in non-residential buildings.  Common operations include mopping, sweeping and waxing floors (sanding and refinishing floors are included); dusting, polishing furniture and fixtures such as window blinds, partitions, pictures, maps and radiators; cleaning chalkboards, chalk trays, erasers, and replacing chalk; washing and dusting walls; cleaning and disinfecting commodes and urinals; cleaning and washing other fixtures, walls, and partitions, and replenishing supplies for restrooms; emptying and cleaning waste receptacles; dusting and cleaning windows and other glass surfaces; sweeping and cleaning entrances; and opening and/or closing building doors and windows.  Include rodent control operations; the replacement of all interior light bulbs; pro rata share of any stenographic or clerical positions.

Do not include: expenses in connection with campus shipping and receiving (include in account 860885); mail and messenger operation (include in account 860845); moving operations (include in account 860631); maintenance (mechanical) stores clerks (include in account 860655).

Account Title – Furniture Maintenance and Repair
Account No. – 860605
Account Description – This account should include: all state-supported costs resulting from the activity of personal service, supplies, equipment, and contractual services incurred in the maintenance and repair of all furniture not inventoried (e.g., common area furniture) to a department; furniture refinishing and upholstery; pro rata share of any stenographic or clerical positions.
Do not include: maintenance and repair of furniture inventoried to a department (charge directly to the department).

Account Title – Special Functions and Activities
Account No. – 860607
Account Description – There will not be any line items budgeted in the special functions and activities account.  This account should include: all state-supported costs resulting from the activity of the personal service allocations that will be transferred into the account (after the initial establishment of beginning year allocations) from the other maintenance areas supporting this function.  Personal services (through reallocation), supplies, equipment and contractual services incurred for the provision of services such as classroom setups, special events and functions or activities; setting up of bleachers and chairs; field markings; tent or booth erection; construction of platforms or fixtures; decoration, installation of special lighting and public address systems; special refuse collection (include normal refuse collection in account 860608) and/or cleanup; or other activities connected with athletics, ceremonial events, graduation exercises, and classroom arrangements, transport of teaching materials, etc.

Account Title – Refuse Collection
Account No. – 860608
Account Description – This account should include: all-state supported costs resulting from the activity of personal service, supplies and equipment incurred for refuse collection and disposal.  Contracted refuse collection should be included and coded to the contractual service sub object.  A secondary account should be established for recycling (860609).

Account Title – Buildings-Structural Maintenance
Account No. – 860615
Account Description – This account should include: all state-supported costs resulting from the activity of building maintenance that includes all items related to routine repair of buildings, structures and appurtenances including normal recurring repairs and preventative maintenance.

This account should also include: all state-supported costs resulting from the activity of personal service, supplies, equipment and contractual charges incurred to support the building and structures maintenance and repair program.  Activities such as painting, glazing, masonry painting or patching, carpentry, locksmith (keying service), roofing, welding, and necessary machine work; miscellaneous repairs such as blinds, tuck pointing, etc.  Also include: replacement of draperies and rugs (unless it is for cleaning purposes, only which then is included in account 860603).  Also, include pro rata share of any stenographic or clerical positions.

Do not include: rodent control operations (see account 860603); maintenance (mechanical) stores clerks (include in account 860655).

Account Title – Equipment-Building Systems Utility Distribution System
Account No. – 860620
Account Description – This account should include: all state-supported costs resulting from the activity of personal service, supplies, equipment and contractual services incurred in the maintenance, repair, and replacement in kind of installed building systems equipment including heating, ventilating, air conditioning, electrical, compressed air systems, de-mineralized water, elevators, signal systems, portable air conditioning equipment, electrical generation equipment, etc.  Also include: maintenance and repairs of campus utility distribution system (distribution system of domestic water, natural gas, steam, high temperature hot water, sewage, and electrical from the campus source); exterior or underground electrical substations, sewage lift stations and water pumping system; lighting fixtures, circuits, and wiring; replacement of exterior lighting (include interior light bulbs in account 860603); fire alarms and protection equipment; pro rata share of any stenographic or clerical positions.

Do not include: fuel, electricity, water, sewage disposal fees and costs, etc. (see individual utility accounts 860670-860696); maintenance of motorized service vehicles (include in 860630) or shop equipment (charge directly to the department); central heating, air conditioning plants or decentralized boiler rooms (include in account 860639); maintenance (mechanical) stores clerks (include in account 860655).

Account Title – Grounds Maintenance
Account No. – 860625
Account Description – This account should include: all state-supported costs resulting from the activity of maintenance and operation of campus landscape and grounds; personal service, supplies, equipment and contractual services incurred in the maintenance and repair of grounds, roads, parking lots, athletic fields, sidewalks, landscaping, etc.; maintenance of all areas of the main campus; growing things such as trees, shrubs, and flowers; nursery stock including seeds, fertilizers, and plant materials; expenses for snow removal; the pro rata share of any stenographic or clerical positions.

Do not include: farm, greenhouse operations directly supporting the academic program (charge directly to the department); landscape, roads, or parking lot improvement projects (include in account 860660); maintenance (mechanical) stores clerks (include in account 860655).

Account Title – Motorized Equipment Maintenance
Account No. – 860630
Account Description – This account should include: all state-supported costs resulting from the activity of personal service, supplies, equipment and contractual services incurred in the maintenance, repair and replacement of campus motorized service vehicles (i.e., snow plows, lawn mowers, tractors, trucks and maintenance service vehicles); expenses for fuel, insurance, etc., for these vehicles; the pro rate share of any stenographic or clerical positions.

Do not include: that refuse collection performed by custodial personnel within buildings to the building pickup point (this work is properly charged to 860603).

Include as a recharge from the general institutional services account (860805) the entire maintenance and operation of plant usage of the administrative fleet.  In addition, all mechanic positions must be budgeted in this department without regard to the type of vehicle serviced.  This includes mechanic positions servicing the administrative fleet.

Do not include: any other expenses of the administrative fleet except the mechanic positions.  (Include all other administrative fleet expenses in account 860805.); maintenance (mechanical) stores clerk (include in account 860655).

Account Title – Moving and Trucking
Account No. – 860631
Account Description – This account should include: all state-supported costs resulting from the activity of personal service, supplies, equipment and contractual services incurred in campus moving and trucking operations in support of the general campus program, including interior and exterior moving.  The emphasis is placed on activities such as furniture and classroom meetings as distinguished from special functions.

Do not include: general delivery services such as those related to central stores, mail and messenger, and shipping and receiving (include in general institutional service function accounts 860865, 860845, etc.); trucking in direct support of the campus maintenance program (include in the specific maintenance account).

Account Title – Key and Lock Control
Account No. – 860634
Account Description – This account should include: all state-supported costs resulting from the activity of salaries, equipment, and contractual services incurred in the maintenance, repair, or replacement of keys, locks, and tumblers; making keys, repairing locks, and replacing tumblers; clerical activities needed to maintain security of keys and access to locked spaces (i.e., issue rosters, hand receipts, and inventories).

Do not include: maintenance of doors, closet hardware, strikes and latches (include in 860615).

Account Title – Environmental Repairs/Rehabilitation
Account No. – 860635
Account Description – This account should include: all state-supported costs resulting from the activity of salaries, supplies, equipment, and contractual services which are directly related to facilities repairs and cleanup required to comply with state and federal safety, health, and environmental regulations; asbestos abatement projects, water quality testing and monitoring, spill response costs related to transformers and fuel spills, fuel tank testing, and disposal of used automotive and equipment lubricants; personal protective equipment used by maintenance personnel.

Do not include: general campus environmental health and safety costs not directly related to maintenance and operation of the physical plant, which are to be budgeted in general institutional services (the cost of removal of hazardous waste should generally be borne by the function generating those wastes); expenses directly related to the academic program; training costs for other than physical plant personnel.

Account Title – Utilities Plant
Account No. – 860639
Account Description – This account should include: all state-supported costs resulting from the activity of personal service, supplies, equipment, and contractual services incurred in the operation, maintenance, and repair of central heating and air conditioning plants and decentralized boiler rooms.  Include all accessory equipment directly connected with the operation of the plant or boiler.  Include boiler water treatment, fuel oil treatment and related costs.

Do not include: distribution piping beyond the plant or boiler room or secondary HVAC (heating, venting air conditioning) equipment within buildings (include in account 860620); personnel servicing building systems - utility distribution system (include in account 860620); cost of fuel (include in separate utilities accounts 860670 - 860696).

Account Title – Allocated Undistributed
Account No. – 860641 – 860649
Account Description – These accounts have been established to enhance campus flexibility within maintenance and operation.

Account Title – Rental of Facilities
Account No. – 860650
Account Description – This account should include: all state-supported costs resulting from the activity of expenses incurred for rental of building space in support of the campus program.  The full lease amount is recorded whether or not the lease includes maintenance, custodial services, utilities, or other functions.

Account Title – OGS Space Chargeback
Account No. – 860653
Account Description – This account should include: all state-supported costs resulting from the activity of those expenditures that relate to Office of General Services (OGS) centralized services; expenses incurred for rental of building space in support of the campus program.  The full lease amount is recorded whether or not the lease includes maintenance, custodial services utilities, or other functions (code with object of expenditure 5210).

Account Title – Maintenance (Mechanical) Stores
Account No. – 860655
Account Description – This account should include: all state-supported costs resulting from the activity of the recording of maintenance (mechanical) stores clerks operating a central maintenance storehouse.  Include only those positions that can be clearly identified with a maintenance stores function without regard to a separate or combined storehouse facility.  Also, include pro rata share of any stenographic or clerical positions.

Do not include: other than personal service charges (supplies, equipment, etc. that are direct charges to the specific maintenance accounts).

Account Title – Alterations to Physical Plant
Account No. – 860660
Account Description – There will not be any line items budgeted in the alterations account.  This account should include: all state-supported costs resulting from the activity of the personal service allocations (after the initial establishment of beginning year allocations) transferred from maintenance buildings or maintenance equipment; personal service (through reallocation), supplies, equipment, and contractual charges incurred for items of work involving any change to the physical plant; conversion of a space from one function to another, involving alterations, such as, classroom to laboratory; additions to a building system such as additional outlets or lighting fixtures, etc.; major grounds improvements such as additional sidewalks, etc.

The accounts listed below are established exclusively to record the various types of utilities.  All charges, with the exception of the Power Authority of the State of New York (PASNY) electrical purchases and fuel, must be coded with a 5510 - 5556 sub object.  All PASNY electrical purchases must be coded with a 5501 sub object, fuel oil must be coded with a 3495 sub-object, coal with a 3496 sub-object and other fuels with a 3499 sub-object (see Appendix A Bulletin A-462-S).

Utilities:

Account Number

Account Title

860670

Electricity

860673

PASNY Electrical Purchases

860674

Natural Gas

860677

Purchase Steam

860680

Water

860683

Sewage

860686

Fuel Oil
Do not include: gasoline in support of administrative fleet or maintenance motorized equipment (include in account 860805 or 860630).

860689

 

Other Fuels
This account should include all state supported costs related to propane gas.

860690

Coal

860693

Purchased Chilled Water

860696

Energy Management Control System

This account should include: all state-supported costs within the utility account grouping to record expenditures incurred for the leasing and maintenance of energy management systems.  Allocation covering the charges must be transferred from the utility accounts attaining the savings.

CHART OF ACCOUNTS (Core Accounts)

Account Number

Account Title

860601

Administration and Management/Maintenance Operation center

860602

Secondary Account

860603

Custodial Services

860604

Secondary Account       

860605

Furniture Maintenance and Repair

860607

Special Functions and Activities

860808

Refuse Collection

860909

Secondary Account

860615

Buildings-Structural Maintenance           

860616

Secondary Account

860620

Equipment-Building Systems-Utility Distribution System

860621

Secondary Account

860625

Grounds Maintenance

860626

Secondary Account

860630

Motorized Equipment Maintenance         

860631

Moving and Trucking

860634

Key and Lock Control

860635

Environmental Repairs/Rehabilitation

860639

Utilities Plant

860640

Secondary Account

860641

Allocated Undistributed

860642-860649

Secondary Accounts

860650

Rental of Facilities

860653

OGS Space Chargeback

860655

Maintenance (Mechanical) Stores

860657

Security and Safety

860660

Alterations to Physical Plant

860661

Secondary Account

 

 

Utilities:

 

860670

Electricity

860671-860672

Secondary Accounts

860673

PASNY Electrical Purchases

860674

Natural Gas

860675-860676

Secondary Accounts

860677

Purchase Steam           

860678-860679

Secondary Accounts

860680

Water

860681-860682

Secondary Accounts

860683

Sewage

860684-860685

Secondary Accounts

860686

Fuel Oil

860687-860688

Secondary Accounts

860689

Other Fuels

Chart of Accounts (Residence Halls Maintenance and Operations)

The definition of the maintenance accounts in the residence halls function are the same as listed above. For maintenance allocations and charges to the residence halls function, refer to the dormitory income fund reimbursable guidelines. the chart of accounts numbers directly correspond to the related maintenance and operation of chart of account numbers. 

Account Number

Account Title

870901

Residence Hall Administration/Maintenance Operation Center

870902

Secondary Account

870903

Residence Hall Custodial Services

870904

Secondary Account

870905

Residence Hall Furniture Maintenance and Repair

870906

Secondary Account

870907

Residence Hall Special Functions and Activities

870908

Residence Hall Refuse Collection

870909

Secondary Account

870915

Residence Hall Buildings - Structural Maintenance

870916

Secondary Account

870920

Residence Hall Equipment - Building Systems – Utility

 

 

Distribution System

 

870921

Secondary Account

870925

Residence Hall Grounds Maintenance

870926

Secondary Account

870930

Residence Hall Motorized Equipment Maintenance

870931

Residence Hall Moving and Trucking

870934

Residence Hall Key and Lock Control

870935

Residence Hall Environmental Repairs/Rehab.

870939

Residence Hall Utilities Plant

870940

Secondary Account

870941

Allocated Undistributed

870942-870949

Secondary Accounts

870950

Residence Hall Rental Facilities

870960

Residence Hall Alterations to Physical Plant

870961

Secondary Account

870965

Residence Hall Campus Building Repair

870970

Residence Hall Utilities - Electric

870971-870972

Secondary Accounts

870973

PASNY Electrical Purchases

 

 

Residence Halls Utilities

 

870974

Natural Gas

870975-870976

Secondary Accounts

870977

Purchased Steam

870978-870979

Secondary Accounts

870980

Water

870981-870982

Secondary Accounts

870983

Sewage

870984-870985

Secondary Accounts

870986

Fuel Oil

870987-870988

Secondary Accounts

870989

Other Fuels


The following accounts are budgetary accounts within the residence halls function but are not considered maintenance and operation accounts.

Account Number

Account Title

870910

Residence Hall Refunds to Students

870911

Residence Hall Fringe Benefits

870932

Dormitory Equipment Replacement

870933

Dormitory Room Rent Waivers

870936

Major Building Repair

870937

Residence Hall Administration

870938

Dormitory Operation - Provisional

870953

Residence Hall Administrative Overhead - Campus Share

870954

Residence Hall Administrative Overhead - Central Share

870956

Residence Hall Safety

870957

Residence Hall Security and Safety

870958

Residence Hall Cablevision

870959

Residence Hall Telephone


Hospitals - Maintenance and Operation of Plant Accounts

The definition of the maintenance accounts in the hospital function is the same as listed above. The basis for allocation and expenditures should be determined by a work order system, metering system or pro-rata. The chart of account numbers directly correspond to the related maintenance and operation chart of account numbers.

Chart of Accounts – Hospital Maintenance and Operation of Plant

Account Number

Account Title

331301

Hospital - Administration & Management/Maintenance Operation Center

331302

Secondary Account

331303

Hospital - Custodial Services

331305

Hospital - Furniture Maintenance and Repair

331307

Hospital - Special Functions and Activities

331308

Hospital - Refuse Collection

331315

Hospital - Buildings - Structural Maintenance

331320

Hospital - Equipment - Building Systems - Utility Distribution System

331325

Hospital - Grounds Maintenance

331330

Hospital - Motorized Equipment Maintenance

331331

Hospital - Moving and Trucking

331334

Hospital - Key and Lock Control

331335

Hospital - Environmental Repairs/Rehabilitation

331339

Hospital - Utilities Plant

331350

Hospital - Rent of Facilities

331360

Hospital - Alterations Physical Plant

331370

Hospital - Utilities - Electricity

331371-331372

Secondary Accounts

331373

Hospital - PASNY Electrical Purchases

331374

Hospital Utilities- Natural Gas

331375-331376

Secondary Accounts

331377

Utilities Purchase Steam

331378-331379

Secondary Accounts

331380

Hospital Utilities- Water

331381-331382

Secondary Accounts

331383

Hospital - Utilities-Sewage

331384-331385

Secondary Accounts

331386

Hospital - Utilities-Fuel Oil

331387-331388

Secondary Accounts

331389

Hospital - Utilities-Other Fuel

331390

Hospital - Utilities-Coal

331391-331392

Secondary Accounts

331393

Hospital - Utilities-Purchased Chilled Water

331394-331395

Secondary Accounts

331396

Hospital - Utilities-Energy Management System

331397-331398

Secondary Accounts

B. Listed below are the Account Title, Account No., and Account Description for the standard accounts established for use on all financial transactions related to the general administration of the campus:

Account Title – Chief Administrative Office
Account No. – 860701
Account Description – This account should include all state-supported costs resulting from the activities of the president (or dean of the college) and staff (assistants, deputies, etc.) related to policy making and executive level management. Do not include costs related to "assistants to" and other staff who perform functional activities that are provided for elsewhere in this accounting structure.

Account Title – Office of the Executive Vice President (Secondary Account)
Account No. – 860704
Account Description – This account should include all state-supported costs resulting from the activities of the executive vice president and the immediate staff. Do not include costs related to "assistants to" and other staff who perform functional activities that are provided for elsewhere in this accounting structure.

Account Title – Office of the Vice President for University Affairs (Secondary Account)
Account No. – 860706
Account Description – This account should include all state-supported costs related for the vice president and the immediate staff responsible for public relations.

Account Title – Office of the Vice President for Development (Secondary Account)
Account No. – 860708
Account Description – This account should include all state-supported costs of the vice president and the immediate staff responsible for planning and coordinating the entire fund raising program of the campus.

Account Title – Chief Academic Office
Account No. – 860710
Account Description – This account should include all state-supported costs directly associated with the chief academic officers (vice president or dean for academic affairs) of the campus and the immediate staff of that office directly involved with executive level management and planning activities.

Account Title – Chief Academic Office - Health Sciences Center
Account No. – 860713
Account Description – This account should include all state-supported costs associated with the chief academic office and the immediate staff responsible for administering a health science center and its related academic operations.

Account Title – Office of the Vice President for Graduate Studies and Research
Account No. – 860715
Account Description – This account should include all state-supported costs of the vice president and the immediate staff responsible for centralized management and planning of research and graduate studies for the campus.

Account Title – Research Administration
Account No. – 860717
Account Description – This account should include all state-supported costs associated with the office responsible for attracting, obtaining and administering separately budgeted sponsored research programs.

Account Title – Contract and Grant Administration (Secondary Account)
Account No. – 860718
Account Description – This account should include all state-supported costs of the office responsible for ensuring compliance to sponsor guidelines as well as performing and overseeing the functions related to the fiscal management of those programs.

Account Title – Office of Finance and Administration
Account No. – 860720
Account Description – This account should include all state-supported costs for the vice president and the immediate staff responsible for overseeing the fiscal, business, and administrative operations of the campus at the executive level.

Account Title – Governance
Account No. – 860725
Account Description – This account should include all state-supported costs of the various governing bodies associated with the campus.

Account Title – University/College Council (Secondary Account)
Account No. – 860726
Account Description – This account should include all state-supported costs of the university or college council associated with the campus.

Account Title – Faculty Senate (Secondary Account)
Account No. – 860727
Account Description – This account should include all state-supported costs of the faculty senate associated with the campus.

Account Title – Facilities Planning
Account No. – 860730
Account Description – This account includes all state-supported costs arising from planning for future facilities and construction in progress. This account would contain the costs of the vice president for facilities planning.

Account Title – Long Range Planning
Account No. – 860735
Account Description – This account includes all state-supported costs of the office responsible for executive level planning, projecting and policy making on a long range basis for the campus.

Account Title – Institutional Studies
Account No. – 860740
Account Description – This account includes: all state-supported costs for the office responsible for preparing surveys and studies including the SUNY Course and Selection Analysis (CASA) system, Integrated Postsecondary Educational Data System (IPEDS), National Center for Higher Education Management Systems (NCHEMS), and other related special projects.

Account Title – Business Affairs
Account No. – 860745
Account Description – This account includes all state-supported costs of the office responsible for directing business and fiscal affairs of the campus. Secondary accounts (as noted below) may be used where these functions are divided between a controller and a business manager.

Account Title – Controller (Secondary Account)
Account No. – 860746
Account Description – This account includes all state-supported costs of the office responsible for a separate controller function of the campus.

Account Title – Business Manager (Secondary Account)
Account No. – 860747
Account Description – This account includes all state-supported costs of the office responsible for a separate business manager function of the campus.

Account Title – Budgeting
Account No. – 860750
Account Description – This account includes all state-supported costs associated with the budgetary function, including budget preparation and budget control operations.

Account Title – Accounting
Account No. – 860755
Account Description – This account includes all state-supported costs associated with the accounting function of the campus, including appropriation accounting, revenue accounting, related record keeping, and special program accounting (i.e., federal student aid programs). Secondary accounts may be used to separate costs by type of operation (i.e., revenue accounting).

Account Title – Purchasing
Account No. – 860760
Account Description – This account includes all state-supported costs associated with the procurement function of the campus, including contracts and centralized purchasing of all supplies and materials for the campus.

Account Title – Accounts Payable
Account No. – 860765
Account Description – This account includes: all state-supported costs associated with the accounts payable function of the campus; processing payments to vendors; reimbursements to employees for travel; payment on petty cash purchases; administration of procurement (credit) card purchases.

Account Title – Payroll
Account No. – 860770
Account Description – This account includes: all state-supported costs associated with the payroll function of the campus; preparation of payrolls; issuance of payroll checks; maintenance of payroll files; time keeping and time accruals.

Account Title – Personnel
Account No. – 860775
Account Description – This account includes: all state-supported costs associated with the payroll function of a campus; centralized recruitment and appointment of staff; salary and wage administration; employee relations; fringe benefit counseling; union negotiations; centralized staff training; related record keeping and file maintenance.

Account Title – Affirmative Action
Account No. – 860778
Account Description – This account includes all state-supported costs associated with the affirmative action function of the campus.

Account Title – Property Control
Account No. – 860780
Account Description – This account includes: all state-supported costs associated with the property control function of the campus; centralized control of physical assets, including the maintenance of the perpetual inventory system, assignment of decals, physical inventories, etc.

Account Title – Internal Audit
Account No. – 860785
Account Description – This account includes all state-supported costs associated with a formal internal audit function of the campus.

Account Title – Student Billing/Cashiering
Account No. – 860790
Account Description – This account includes all state-supported costs associated with billing and cashiering functions of the campus. Secondary accounts (as noted below) may be used where these functions are divided between billing and cashiering.

Account Title – Billing (Secondary Account)
Account No. – 860791
Account Description – This account includes all state-supported costs associated with student and general billing function of the campus.

Account Title – Cashiering (Secondary Account)
Account No. – 860792
Account Description – This account includes all state-supported costs associated with the cashiering function of the campus including cashiering, cash control and check disbursement.

A summary listing of the general administration accounts follows:

Account No.

Account Title

860701

Chief Administrative Office

860704

Office of the Executive Vice President

860706

Office of the Vice President for University Affairs

860708

Office of the Vice President for Development

860710

Chief Academic Office

860713

Chief Academic Office - Health Sciences Center

860715

Office of the Vice President for Graduate Studies and Research

860717

Research Administration

860718

Contract and Grant Administration

860720

Office of Finance and Administration

860725

Governance

860726

University /College Council

860727

Faculty Senate

860730

Facilities Planning

860735

Long Range Planning

860740

Institutional Studies

860745

Business Affairs

860746

Controller

860747

Business Manager

860750

Budgeting

860755

Accounting

860760

Purchasing

860765

Accounts Payable

860770

Payroll

860775

Human Resources

860778

Affirmative Action

860780

Property Control

860785

Internal Audit

860790

Student Billing/Cashiering

860791

Billing

860792

Cashiering

The above authorized accounts may be refined further as secondary accounts (with approval from system administration office of finance and business) to allow additional flexibility in defining/identifying general administration financial activities.

D. Listed below are the Account Title, Account No., and Account Description for the standard accounts established for use on all financial transactions related to the general institutional services of the campus:

Account Title – Accreditation
Account No. – 860801
Account Description – This account should include all state-supported costs related specifically to institutional accreditation such as middle states costs (i.e., travel, telephone, supplies).

Do not include: membership fees for accreditation agencies, include as a direct cost to membership fees (860850); any discipline/department accreditation fees, include as direct costs to departmental accounts.

Account Title – Campus Bussing Service
Account No. – 860803
Account Description – This account should include all state-supported costs related to the direct operation of a general campus bus service.

Do not include: bus services which are directly associated to a department(s), include these costs as a direct charge to departmental accounts (i.e., field laboratory van for geology department); mechanic costs to service the busses, include these costs in the motorized equipment maintenance account (860630).

Account Title – Automotive Services
Account No. – 860805
Account Description – This account should include all state-supported costs related to the direct support of the campus automotive fleet. Direct costs of the automotive fleet may include insurance, operating supplies (e.g., oil, gasoline, thruway plates, spark plugs, filters, tires, batteries, etc.), maintenance, and minor repairs.

Do not include: tolls, include these costs as direct charge to departmental accounts; vehicles assigned to a particular departmental account, include these costs as a direct charge to the departmental account (e.g., vehicle assigned to physical education department). This account is subject to recharge for direct costs of other than personal service. The Recharge cost schedule is determined by the campus, usually a cost/mile rate. Bussing services may be included, if not a material campus operating expense (see campus bussing service, 860803); bussing service costs directly related to a specific department, include as a direct charge to departmental account (e.g., field laboratory van for geology department).

Account Title – Alumni Relations
Account No. – 860808
Account Description – This account should include: all state-supported costs related to the direct support of servicing the alumni; costs of publications and mailings of alumni bulletins, newsletters, as well as costs related to establishment of alumni chapters, homecoming day, etc.

Account Title – Central Duplicating and Printing
Account No. – 860815
Account Description – This account should include: all state-supported costs related to direct duplicating and printing of general campus material whether in a satellite area or a central location. If a campus organizational policy allows, sub-accounts may be requested. This account is subject to recharge for direct costs. Recharge cost formulas are determined by the campus.

Do not include equipment assigned and maintained within a department for its primary use, include these costs as a direct departmental cost.

Account Title – Commencement
Account No. – 860820
Account Description – This account should include: all state-supported costs related to graduation or commencement ceremonies (e.g., stage decorations, programs, and honorarium).

Do not include custodial costs for setup or cleaning, include these costs in the special functions and activities account (860607).

Account Title – Computer Services
Account No. – 860835
Account Description – This account should include all state-supported costs related to the direct support of the campus computer center (except where academic and administrative computer services are budgeted separately as described within secondary accounts). All computer services accounts are subject to recharge for direct costs. Recharge cost formulas are determined by the campus.

Account Title – Computer Services – Academic (Secondary Account)
Account No. – 860836
Account Description – This account should include all state-supported costs related to the direct support of academic computer services only, or separately budgeted academic computer services and administrative computer services. If the campus budgets separately for academic services and administrative services, this account may be used in conjunction with administrative services account (860837) and in lieu of computer services account (860835).

Account Title – Computer Services – Administrative (Secondary Account)
Account No. – 860837
Account Description – This account should include all state-supported costs related to the direct support of administrative computer services only, or separately budgeted academic computer services and administrative computer services. If the campus budgets separately for academic services and administrative services, this account may be used in conjunction with academic services account (860836) and in lieu of computer services account (860835).

Account Title – Computer Services - Systems Development
Account No. – 860838
Account Description – This account should include all state-supported costs related to direct development and maintenance of management information systems. Personal service costs may include systems analysts and programmers and other direct costs.

Account Title – Campus Mail-Messenger
Account No. – 860845
Account Description – This account should include all state-supported costs related to direct support of an operation of mailroom and messenger service. This account is subject to recharge for only U.S. postage costs. Exclude meter rentals and other direct costs from recharge.

Account Title – Membership Fees – Institutional
Account No. – 860850
Account Description – This account should include all state-supported costs for institutional membership fees not assignable as a direct cost to a department. This account may include only institutional membership fees for associated colleges, accreditation agencies, consortia, or NACUBO.

Account Title – Publications
Account No. – 860854
Account Description – This account should include all state-supported costs related to direct publication of general college and university catalogues or other materials affecting the entire institution.

Do not include: departmental and school catalogues that are directly associated to a department(s). These direct costs should be included as direct charge to the departmental account.

Account Title – University Information Services
Account No. – 860855
Account Description – This account should include all state-supported costs related to direct support for community and public relations. Direct costs include related operating expenditures such as publishing, advertising, and travel for public information purposes.

Account Title – Environmental Health and Safety
Account No. – 860861
Account Description – This account should include all state-supported costs related to direct support of activities required under OSHA (Occupational Safety & Health Administration) standards.

Account Title – Central Stores
Account No. – 860865
Account Description – This account should include all state-supported costs related to direct support of storehouse operations. Also, include only the pro rata share of position FTE if a position is shared with shipping and receiving account (860885). This account is subject to recharge for direct costs and inventory draws. Recharges for materials dispensed to departmental accounts from inventory may include a reasonable, campus determined, markup to cover inventory shrinkage and storage.

Account Title – Telephone & Telegraph
Account No. – 860875
Account Description – This account should include all state-supported costs related to direct support of campus telephone and telegraph services. Direct costs include the monthly rental charge, installation, toll calls, OGS tie lines, central console or PBX services. This account is subject to recharge for direct costs. Exclude the cost of the console and the console operator from the recharge.

Account Title – OGS Telecommunications
Account No. – 860877
Account Description – This account should include all state-supported costs related to direct OGS centralized services. This account must use University sub-object - 5496. This account is subject to recharge for direct costs.

Account Title – Central Typing Service
Account No. – 860880
Account Description – This account should include all state-supported costs related to direct support of a centralized typing service or typing pool. Direct costs include the cost of typewriters, word processing equipment and stationery.

Account Title – Child/Day Care Center
Account No. – 860883
Account Description – This account should include all state-supported costs related to direct operation of a childcare center for children of faculty and staff.

Account Title – Shipping & Receiving
Account No. – 860885
Account Description – This account should include all state-supported costs related to direct support of an on-campus delivery of supplies and equipment. Direct costs include only the pro-rata share of position FTE if the position is shared with the central stores account (860865).

Do not include: direct costs of campus mail and messenger services, include these costs as direct charge to the mail and messenger account (860845).

Account Title – Radiation Protection Service
Account No. – 860889
Account Description – This account should include all state-supported costs related to direct issuance and monitoring of radiation film badges, principally to hospital employees. Direct costs include disposal of radiological waste material and radiation protection personnel of laboratory facilities, such as accelerator laboratory, nuclear reactors used by various schools (e.g., pharmacy, medicine and dentistry).

Account Title – Medical Illustration/Media Services
Account No. – 860891
Account Description – This account is restricted to hospital operations at Stony Brook, HSC at Brooklyn, and HSC at Syracuse. This account should include all state-supported costs related to direct support of illustration, audio visual, and bulletin services unique to hospital operations and subject to inclusion in hospital subsidy/reimbursement. This account is subject to recharge for direct costs.

Account Title – Bio-Medical Laboratory
Account No. – 860892
Account Description – This account is restricted to hospital operations at Stony Brook, HSC at Brooklyn, and HSC at Syracuse. This account should include all state-supported costs related to direct support unique to hospital operations and subject to hospital subsidy/reimbursement. This account is subject to recharge for direct costs.

Account Title – Central Animal Services
Account No. – 860893
Account Description – This account is restricted to hospital operations at Stony Brook, HSC at Brooklyn and HSC at Syracuse. This account should include all state-supported costs related to direct support for the operation of a centralized animal care facility. Direct costs include the purchase, care, and preparation of laboratory animals for instructional and research programs. Where animal caretaking is considered immaterial, cost may be considered a direct departmental charge (e.g., psychology).

Account Title – Employee Health Services
Account No. – 860896
Account Description – This account is restricted to hospital operations at Stony Brook, HSC at Brooklyn, and HSC at Syracuse. This account should include all state-supported costs related to direct support unique to hospital operations where employee health examinations are required.

Do not include: student health services, ancillary and emergency medical services, include these costs as a direct cost to student health service account (860560).

Account Title – Scientific and Medical Instrumentation Facility
Account No. – 860898
Account Description – This account is restricted to hospital operations at Stony Brook, HSC at Brooklyn, and HSC at Syracuse. This account should include all state-supported costs related to direct support for the maintenance of devices unique to hospital operations where such costs are subject to hospital subsidy/reimbursement. This account is exempt from recharges.
A summary listing of the general institutional service accounts follows:

Account Number

Account Title

860801

Accreditation

860803

Campus Bussing Service

860805

Automotive Services

860808

Alumni Relations

860815

Central Duplicating and Printing

860820

Commencement

860835

Computer Services

860836

Computer Services – Academic (Secondary Account)

860837

Computer Services – Administrative(Secondary Account)

860838

Computer Services - Systems Development

860845

Campus Mail-Messenger

860850

Membership Fees – Institutional

860854

Publications

860855

University Information Services

860861

Environmental Health and Safety

860865

Central Stores

860875

Telephone & Telegraph

860877

OGS Telecommunications

860880

Central Typing Service

860883

Child/Day Care Center

860885

Shipping & Receiving

860889

Radiation Protection Service

860891*

Medical Illustration/Media Services

860892*

Bio-Medical Laboratory

860893*

Central Animal Services

860896*

Employee Health Services

860898*

Scientific and Medical Instrumentation Facility

860801

Accreditation

860803

Campus Bussing Service

860805

Automotive Services

860808

Alumni Relations

860815

Central Duplicating and Printing

860820

Commencement

860835

Computer Services

860836

Computer Services – Academic (Secondary Account)

860837

Computer Services – Administrative (Secondary Account)

860838

Computer Services - Systems Development

860845

Campus Mail-Messenger

860850

Membership Fees – Institutional

860854

Publications

860855

University Information Services

860861

Environmental Health and Safety

860865

Central Stores

860875

Telephone & Telegraph

860877

OGS Telecommunications

* Restricted accounts assigned to only the following campuses: Stony Brook, HSC at Brooklyn, and HSC at Syracuse for hospital operations.

II. Definitions

EXPENDITURE NACUBO FUNCTIONS

INSTRUCTION (00) – Expenditures for all activities that are part of an institution’s instruction program. This includes credit and noncredit courses; academic, vocational and technical instruction; remedial and tutorial instruction; regular, special, and extension sessions. Excluded are expenditures for academic administration when the primary assignment is administration (academic dean). Expenditures for department chairpersons and administrators for whom instruction is an important role are included. Include expenditures for noncredit offerings that are part of adult education or continuing education, as well as adult basic education courses.

RESEARCH (02) – Expenditures for all activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution.

PUBLIC SERVICE (03) – Expenditures for activities providing non-instructional services beneficial to individuals and groups external to the institution. Included in this category are community service activities for conferences, institutes, general advisory services and reference bureaus, consultation, and testing services. Also include cooperative extension efforts between the institution and outside agencies. Expenditures for operation and maintenance of broadcasting services operated outside the context of the institution’s instruction, research, and academic support programs are also included in this category.

ACADEMIC SUPPORT (01, 04) – Expenditures for support services for the institutions primary missions of instruction, research, and public service. The following two subcategories will be used:

Libraries (04)

Expenditures for organized activities that directly support the operation of a catalogued or otherwise classified collection.

Other (01)

Expenditures for services that directly assist the academic functions of the institution such as demonstration schools, audio-visual services, computing support, and academic administration. Academic computing to the three primary programs should be included here. Exclude administrative data processing, which will be shown as institutional support. Include Academic dean’s expenditures, such as deans of research, deans of graduate schools, and college deans but not expenditures for department chairpersons. Expenditures associated with the chief academic officer of the institution are classified as institutional support. Also include expenditures for formally organized academic advising.

Include expenditures for activities that provide the faculty with opportunities for personal and professional growth and development as well as expenditures for activities that evaluate and reward professional performance of the faculty. These include sabbaticals, faculty awards, organized faculty development programs.

STUDENT SERVICES (05) – Expenditures incurred for offices of admissions and the registrar, and activities with the primary purpose of contributing to students’ emotional and physical well being and intellectual, cultural, and social development outside the context of the formal instruction program.

This includes student activities, and services provided for particular types of students such as minority students, veterans, and handicapped students. Exclude from the category activities of the chief administrative officer for student affairs as this is classified as institutional support. Expenditures for cultural events, student newspapers, and student organizations should be included.

Include expenditures for formally organized placement, career guidance, and personal counseling services for students. This includes vocational testing and counseling services and activities of the placement office. Also include expenditures for activities that provide financial aid services and assistance to students. Expenditures for activities related to the identification of prospective students, the promotion of attendance at the institution, and the processing of applications for admissions. Include expenditures for activities to maintain, handle, and update records for currently enrolled students as well as for students previously enrolled (registrar).

INSTITUTIONAL SUPPORT (07, 08) – This function is broken down into two subcategories as follows:

General Administration (07)

Includes expenditures for all central executive-level activities concerned with management and long-range planning for the entire institution. This includes the president, chief academic officer, chief business officer, and chief student affairs officer and chief development officer. Also include the governing board, planning and programming and legal operations.

Include expenditures for operations related fiscal control and investments, the accounting office, bursar’s office, and internal and external audits, as well as allowances for bad debts. Include expenditures related to general administrative operations and services, including expenditures for personnel administration.

General Institutional Support (08)

Expenditures related to space management, purchase and maintenance of supplies and materials, campus-wide communication services, general stores, and printing shops. Include computer services providing support for institution-wide administrative functions.

Also include expenditures for activities to maintain relations with the community, alumni, or other constituents and to conduct activities related to institution-wide development and fund raising.

OPERATION AND MAINTENANCE OF PLANT (06) – Expenditures of current operating funds for the administration, supervision, operation, maintenance, preservation, and protection of the institution’s physical plant. They include expenses normally incurred for such items as janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture and equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; environmental safety; hazardous waste disposal; space and capital leasing; and facility planning and management.

SCHOLARSHIPS AND FELLOWSHIPS (15) – Expenditures in the form of grants to students resulting from the selection by the institution or from an entitlement program. This includes grants-in-aid, trainee stipends, prizes, and awards. Tuition and fee remissions to students should be included here. If the tuition and fee remission was granted because of faculty or staff status or family relationship of students to faculty or staff, then the expenditure should be recorded as an employee benefit in the appropriated functional expenditure category.

AUXILIARY ENTERPRISES (09, 10, 11, 12) – Auxiliary enterprises furnish goods or services to students, faculty, and staff for a fee. These enterprises are managed as a self-supporting activity. Examples include the following: residence halls, food services, intercollegiate athletics, college stores, faculty clubs, faculty and staff parking, transportation services, faculty housing, and student health services.


Forms

There are no forms relevant to this procedure.


Related Procedures

SUNY Object File (OBJI)

OSC Object File (OBJO)


Other Related Information

Classification of Instructional programs, US Department of Education

New York State Office of the State Comptroller, Accounting System User Procedures Manual




Authority

Office of the University Controller Accounting Requirements.


History

There is no history relevant to this procedure.


Appendices

Appendix A - Expenditure Objects in SUNY Object Order