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. 

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

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

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:

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:

* 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.