Expense Account Codes
Codes with an asterisk are being called to your attention as they are new or changed since the last directory.
Code Questions?
If you have any questions or concerns regarding expense code use, please contact:
Cindy Gross
University Controller
(954) 262-5222
Ginny Pardo
Budget Director
(954) 262-5251
Thank you for your careful attention in using codes accurately.
QuickLinks:
- 1XXX Salaries Expense
- 2XXX Fringe Benefit Expenses
- 3XXX Supplies and Purchased Services Expense
- 37XX Financial Expense
- 4XXX Travel and Entertainment Expenses
- 5XXX Minor Equipment Expense
- 6XXX Resale Purchases
- 7XXX Transfers and Debt Service
- 8XXX Student Aid Expense
- 9XXX Capital Expense and Other
1XXX Salaries Expense
| Code | Title | Description |
|---|---|---|
| 1008 * | Non-Exempt Salaries -1 Year 19.7% | Authorized positions where assignments are limited to one year with a specified start/end date and require knowledge or skills that may be acquired through experience or educational programs not requiring a Bachelor’s degree.
Examples: secretaries, clerical and office workers, assistant to dean or to director, general services, etc. Overtime payments are 1050. NON-EXEMPT |
| 1009 | Professional Salaries-1 Year 19.7% | 1 year 19.7% – Authorized positions where assignments
are limited to one year with a specified start/end date and require knowledge
or competence in a professional field. Examples: psychology interns and medical residents. EXEMPT |
| 1010 | Professional Salaries | Authorized positions where assignments are not supervisory and require knowledge or competence in a field of science or of learning. Examples: counselors, curriculum development specialists, accountants, coordinators, senior system programmers or analysts, research assistants, practicum advisors, and graduate assistants. EXEMPT |
| 1011 | Clerical Salaries | Authorized positions where assignments require knowledge or skills that may be acquired through experience or educational programs not requiring a Bachelor's degree. Examples: secretaries, clerical and office workers, assistant to dean or to director, general services, etc. Overtime payments are 1050. NON-EXEMPT |
| 1012 | Technical/Specialist Salaries | Authorized positions where assignments require specialized technical knowledge or skills that may be acquired through experience or educational programs not necessarily requiring a Bachelor's degree. Examples: computer operators, graphic artists, teacher assistants, medical assistants, and technicians. Overtime payments are 1050. NON-EXEMPT |
| 1013 | Executive Administrator Salaries | Authorized positions with primary duties of executing,
planning, organizing and managing the institution or a subdivision. Examples: president, vice presidents, and directors of major administrative departments and divisions. EXEMPT |
| 1014 | Physical Plant Salaries | NON-EXEMPT |
| 1015 | Teachers' Salaries | Family and School Centers only. EXEMPT |
| 1016 | FWS Salaries (Lower Fringe) | Federal work-study program on campus wages. Off-campus is 1611. "America Reads" is 1615 for on campus and 1616 for off campus. NON-EXEMPT |
| 1017 | Other Student Salaries (Lower Fringe) | 100% of students' salaries employed on or off campus, but not funded by FWS. NON-EXEMPT |
| 1018 | Adjunct Faculty Salaries (Lower Fringe) | Payments to persons for instructional purposes directly with students. Examples: adjuncts, conducting practicums, reading/coordinating/advising practicums or MARPS, tutorials/directed study, precepting, practice plans. EXEMPT |
| 1019 | Full Time Faculty Salaries | Authorized positions where primary duties are instructional activities. Examples: full, associate, and assistant professors, instructors, lecturers. EXEMPT |
| 1020 | Academic Administrators (faculty) | Authorized positions with faculty rank where the primary function is planning, organizing, and managing of an academic center or program. Examples: dean, associate dean, academic program directors and associate directors. EXEMPT |
| 1021 | Academic Administrators (non-faculty) | Authorized positions without faculty rank where the primary function is planning, organizing and managing of an academic center or program. Examples: associate dean, associate directors, academic program directors, directors of practicum instruction. EXEMPT |
| 1022 | Para-Professional Salaries | Authorized positions where assignments require specialized knowledge and supervisory skills acquired through experience or educational programs not necessarily requiring a Bachelor's degree. Examples: coordinators, supervisors. NON-EXEMPT |
| 1023 | Senior Professional Salaries | Authorized positions where assignments require knowledge or competence of an advanced nature in a field of science or learning. Examples: senior research analyst, psychiatrist, and psychologist. EXEMPT |
| 1024 | Administrator Salaries | Authorized positions where primary duties are administrative; includes supervising the operations of a division or unit under direction of a more senior administrator. Examples: associate directors, assistant directors, managers and administrators. EXEMPT |
| 1025 | Student Adjunct Salaries (Lower Fringe) | Payments to students for teaching. EXEMPT |
| 1030 | Salary Assignment Modification - (Faculty) | Payments to temporary replacements that relieve faculty of some of their instructional duties (for the time a grant is in effect) so the faculty member can work on a grant. EXEMPT |
| 1033 | Field-based Administrators (Lower Fringe) | Payment for administrative and operational duties at field-based sites. Examples: cluster coordinator, site coordinator, and secretary. NON-EXEMPT or EXEMPT |
| 1036 | Temporary Salaries (Lower Fringe) | NON-EXEMPT or EXEMPT |
| 1037 | Adjunct Faculty Salary with Fringes | Authorized instructional positions of persons working over 1,000 hours per year. EXEMPT |
| 1038 | Senior Administrator Salaries | Authorized positions whose primary duty is planning, organizing and managing a division or unit of a major administrative department or academic center under the supervision of a senior administrator. Examples: directors of student affairs, admissions, development, and clinics. EXEMPT |
| 1039 | Non-Faculty Teaching/Overloads | This should be used for teaching done by employees whose regular position is non-faculty. (Lower Fringe) EXEMPT |
| 1040 | Faculty Teaching/Overloads | This should be used to pay faculty overloads when they are teaching over their regular loads. (Lower Fringe) EXEMPT |
| 1041 | Clerical Salaries – Part-time | (Lower Fringe) NON-EXEMPT |
| 1042 | Tech/Specialist Salaries – Part-time | (Lower Fringe) NON-EXEMPT |
| 1043 | Senior Professional Salary – Part-time | (Lower Fringe) NON-EXEMPT |
| 1044 | Administrative Salaries – Part-time | (Lower Fringe) NON-EXEMPT |
| 1045 | Teaching Salaries – University School | Part-time (Lower Fringe) NON-EXEMPT |
| 1046 | Professional Salaries – Part-time | (Lower Fringe) EXEMPT |
| 1049 | Faculty Salaries – Part-time | (Lower Fringe) EXEMPT |
| 1050 | Administrative Overloads (Lower Fringe) | For Exempt employees only. Additional duties other than instruction such as driving, chaperones, employee counseling, administrative presence, additional technology assignments, etc. |
| 1051 | Faculty Practice Payments (Lower Fringe) | |
| 1052 | Research Study Participants | Overloads |
| 1053 | Non-Teaching Overtime (Lower Fringe) | Non-Exempt only. Overtime for additional duties other than Instruction for employees compensated on an hourly basis (Kronos timecard). |
| 1611 | FWS – Off Campus (Lower Fringe) | 100% of students' salaries employed in federal work-study program off-campus. NON-EXEMPT |
| 1612 | FWS-On-Campus Community Svc (Lower Fringe) | 100% of students' salaries employed in Federal work-study programs at the Alvin Sherman Library NON-EXEMPT |
| 1615 | FWS – On Campus (Lower Fringe) | 100% of students' salaries on campus for America Reads. NON-EXEMPT |
| 1616 | FWS – Off Campus (Lower Fringe) | 100% of students' salaries off-campus for America Reads. NON-EXEMPT
Non-Exempt – Employees are paid overtime for all hours worked or considered as worked which are in excess of forty hours in any workweek. These employees are subject to the Fair Labor Standards Act (FLSA) making them eligible for 1.5 times their base rate of pay for each overtime hour worked above the forty hours in a workweek. Exempt – Employees are exempt under the executive, administrative or professional provision of the FLSA from receiving overtime pay for hours worked in excess of forty hours in any workweek. The salaried basis of payment means they are compensated at a regular amount regardless of the number of hours worked. |
| 1618 | FWEP-On/Off Campus (Lower Fringe) | FLWE – On/Off Campus – (Lower Fringe) – Florida Work Experience Program – 100% of students’ salaries. Employed in State work-study program. NON-EXEMPT |
| 1992 | New Positions | Budget Office use only |
| 1998 | Salary Reserve | Budget use only |
| 1999 | Salary Reserve | Budget use only |
2XXX Fringe Benefit Expenses
| Code | Title | Description |
|---|---|---|
| 2026 | Employee/Dependent Tuition Waiver | Type identified by account name, like: dependent master's degree or employee – bachelor's degree |
| 2027 | Social Security Contributions | NSU's portion |
| 2028 | Retirement Contributions | NSU's portion |
| 2029 | Unemployment Taxes | NSU's portion |
| 2030 | Medical/Life/and Long Term Care Insurance | NSU's portion |
| 2031 | Worker's Compensation | NSU's portion |
| 2032 | Ltd Insurance | NSU's portion |
| 2033 | Other Fringe Benefits | NSU's portion |
| 2034 | Fringes Applied | JAMAICA – Finance use only |
| 2410 | Employee Moving Expenses | Reimbursements under NSU policy |
| 2998 | Fringe Offset | Credit for fringe benefits applied to all accounts. Finance use only |
| 2999 | Fringes Applied | Charges to all accounts based on payroll, 7.9%, 26.5% and 19.7% for 1 yr contracts. |
3XXX Supplies and Purchased Services Expense
| Code | Title | Description |
|---|---|---|
| 3108 | Legal Services | Includes external attorneys or law firms. |
| 3109 | Accounting/Audit Services | Includes firms such as NSU's external auditors. |
| 3110 | Consultants – Administrative | Payments for services and consultant travel of an administrative nature. Social Security number or Federal I.D. number required. |
| 3112 | Consultants – Academic | Payments for services and consultant travel of an academic nature. Educational component for MOA (guest speakers). Social Security number or Federal I.D. number required. |
| 3113 | Other Contractual Services | Non-taxable services. (Such as teachers in countries outside U.S.) |
| 3114 | Other Contractual Services | Mailing services, calligraphers, fingerprinting, referees, awards to students, etc. (taxable services) |
| 3115 | Accreditation Fees | |
| 3116 | Other Contractual Services | Payments to sub-contractors for services and goods purchased under sponsored agreements |
| 3117 | Temporary Agency Workers | Charges from outside agencies |
| 3118 | Research Participant Compensation | Payments to compensate research participants |
| 3119 | Database Contractual Services | Annual contract fees for access to the web & databases |
| 3120 | Other Contractual – MOA | Other Contractual – MOA (Museum of Art) exhibition fees |
| 3122 | Other Contractual – MOA | Other Contractual – MOA installation fees |
| 3123 | Other Contractual – MOA | Other Contractual – MOA de-installation fees |
| 3210 | Equipment Rental | Costs of rented equipment; not purchases through capital financing leases |
| 3211 | Photocopy Rental | Costs of rented or leased equipment related fund '8' accounts only |
| 3212 | Lease Vehicle Expense | Costs of leased vehicles for longer than a year. For leases one year or less use 3492. |
| 3220 | Bus/Field Trip Expense | Bus rentals and field trip expense, primarily University School |
| 3260 | Supplies – Janitorial | |
| 3261 | Supplies – Classroom | Workbooks, books, e-books, etc. |
| 3262 | Supplies – Laboratory | Test tubes, beakers, etc. |
| 3263 | Supplies – Maintenance | Repair materials and tools |
| 3266 | Supplies – Office | Pens, pencils, staples, typewriter ribbons, staplers, paper clips, etc. (Use 3277 for paper.) |
| 3267 | Supplies – Computer | Discs, flash (jump) drives, cables for computers, etc. (Use 3277 for paper.) |
| 3268 | Supplies – Audio/Visual | Film, flash bulbs, etc. |
| 3269 | Supplies – Student Testing | Revenue from student testing is 0119 |
| 3270 | Supplies – Athletic | |
| 3271 | Supplies – Art | |
| 3272 | Supplies – Commencement | |
| 3273 | Supplies – Gifted | |
| 3274 | Supplies – Guidance | |
| 3275 | Supplies – Media | |
| 3276 | Supplies – Music | |
| 3277 | Supplies – Paper | All paper supplies (copier paper, computer, bond, multi-purpose) |
| 3278 | Supplies – Performing Arts | |
| 3279 | Supplies – Physical Education | |
| 3280 | Supplies – Yearbook | |
| 3281 | Supplies – Food Expense | |
| 3282 | Supplies – Medical | Other than drugs or chemicals |
| 3283 | Supplies – Non-controlled Drugs/chem | |
| 3284 | Supplies – Optometric | |
| 3285 | Supplies – Photocopiers, Printers, Facsimile | Toner, developer, ink cartridges, tools and sticks, ribbons, drums, print heads, kit for printers, cleaning supplies for these machines, etc. (Use 3277 for paper.) |
| 3286 | Supplies – China/Glass | Food service related |
| 3287 | Supplies – Dental | |
| 3288 | Supplies – Controlled Substances | |
| 3289 | Parking Permits | East Las Olas locations only. |
| 3290 | Supplies – Plants | (Oceanography Use Only) |
| 3291 | Supplies – Livestock | |
| 3292 | Supplies – Animal Feed | |
| 3293 | Supplies – MOA Exhibit Materials | Supplies-MOA Exhibit Installation materials |
| 3311 | Internal Charge – Phone | Allocated costs from communications |
| 3320 | Internal Charge – NSU Copy Center | Allocated costs from duplicating |
| 3330 | Internal Charge – Computer | Finance use only |
| 3331 | Internal Charge – Postage | Allocated costs from mailroom |
| 3332 | Internal Charge – Media Tech | Alloc. costs from media technology |
| 3340 | Internal Charge – Departmental Expense |
Allocated costs for student observations, internships, etc. |
| 3350 | Internal Charge – NSU Print Shop | Allocated costs from publications |
| 3370 | Internal Charge | Event expenses for the usage of NSU facilities; NSU Arena, University Center, Miniaci Theater, Replex usage, Aquatics Facilities, MOA, library, etc. |
| 3410 | Physical Plant Moving Expense | Office relocation charges |
| 3426 | Life Safety | Maintain fire systems – Facilities use only |
| 3427 | Carpeting & Blinds | Facilities use only |
| 3428 | Physical Security | Campus security, access control, camera systems, locks, etc. – Facilities use only |
| 3429 | Facilities Management Preventative Maintenance | Facilities Management Use Only |
| 3430 | Bldg Contracts – Repairs/Maintenance | Outside vendors' charges for building repairs including elevator maintenance. (Equipment repairs & maintenance are 3432) |
| 3431 | Cleaning Contracts | Outside vendors' charges (cleaning & grounds upkeep) |
| 3432 | Equipment Service/Repair and Installation | Service and repair of equipment, freight and installation charges of equipment and furniture. Also includes hardware/software maintenance and contracts/licenses Approved by Office of Innovation and Information Technology. |
| 3433 | Bldg Contracts – Repairs/Maintenance | Outside vendors’ charges for building repairs including elevator maintenance – Facilities Management use only – New use – department will use when filling out a Facilities work order form for labor costs—event set-up, hanging signs, etc. |
| 3434 | Outside Security | Outside security contracts |
| 3435 | Uniform/Laundry Service | Purchase and cleaning expense |
| 3440 | Vehicle Operation & Maintenance Expense | Gas, oil, repairs, etc.; Onstar and SunPass |
| 3441 | Fleet Gasoline Only | Fleet Gasoline Only – Facilities Office use only |
| 3450 | Electricity Expense | Utility cost |
| 3460 | Gas/Oil Building Expense | Utility cost |
| 3470 | Water/Sewer Expense | Utility cost (Water cooler expenses are 3266.) |
| 3480 | Refuse Removal Expense | |
| 3485 | Medical Remains & Waste Removal – HPD use only. | |
| 3490 | Office/Storage Rental Expense-and Housing Leases of One Year or Less | and MOA curatorial storage/physical improvements expense |
| 3491 | Facilities Rental-Rental of Space | Rental of Space (Not NSU property) of One Year or Less |
| 3492 | Classroom Rental Expense and Lease Expense | of One Year or Less |
| 3493 | Classroom Lease Expense | Cost of all expenses related to lease agreements for classroom space for Longer than a Year |
| 3494 | Lease Commitment Expense | Cost of all expenses related to lease agreements, such as office, housing, etc. (except classroom, vehicles) for Longer than a Year. |
| 3495 | Data Storage | Off-campus storage for paper, boxes, equipment, furniture, fixtures, etc. Includes firms such as Iron Mountain and ReBro. |
| 3510 | Phones/Cells/Beepers/Answering Services | Actual costs of local and long-distance telephone services, Telephone installation/relocations, telegraph, fax, beepers and cell phones. |
| 3512 | 800 Toll Free Line | Charges for incoming calls |
| 3530 | Postage/Freight Expense | Postage, meter rental, post office box rental, separately invoiced freight, delivery services, crating charges, etc. |
| 3531 | MOA/HPD Transportation In | MOA for Exhibits, HPD – Inventory and Supplies |
| 3532 | MOA Transportation Out | MOA Transportation Out – used for exhibits |
| 3551 | Printing – Outside | Work done by outside vendors (which requires prior approval by Publications Office) |
| 3570 | Marketing-Related Advertising | Charges for magazine and newspaper ads, radio and TV commercials promoting NSU's programs or events |
| 3571 | Non-Marketing Advertising | All advertising costs unrelated to marketing, such as personnel ads |
37XX Financial Expense
| 3710 | Interest Expense | Includes related debt retirement costs, like agents' fees |
| 3713 | Taxes, Fees and Licenses | As needed in various states. (Includes passport fees.) |
| 3714 | Documentary Stamps/Bank Service Charges | |
| 3715 | Collection Expense | Finance use only |
| 3716 | Bad Debt Expense | Finance use only |
| 3717 | Student Activity Transfer | Health Professions use only |
| 3730 | Insurance | Property and casualty insurance premiums |
| 3731 | Insurance Claims Paid | Finance use only |
| 3732 | Other Network Expenses | Computer network services from outside vendors, includes expenses for wiring and related parts. |
| 3790 | Cash Over/Short | Unexplained cash discrepancies |
4XXX Travel and Entertainment Expenses
| Code | Title | Description |
|---|---|---|
| 4150 | Travel – Professional Development | Costs of attending conferences, including transportation, meals and lodging for faculty and staff. Also used for Webinars. |
| 4155 | Travel – HPD Meetings and Conferences | HPD faculty or staff who, at the direction of the dean/administrative director, attend a conference to represent the college/department. Also use for Webinars. |
| 4160 | Travel – Administrative | Examples: site review, resolution of financial aid issues, student reviews, travel to hospital to establish training programs and rotations, travel to attorney’s office for school business. |
| 4165 | Travel – Student Recruitment | Travel and costs related to recruitment/marketing and enrollment, such as attending a high school's college night, or setting up exhibit space at a conference for recruitment purposes |
| 4166 | Travel – Employee Recruitment | Interviews for prospective employees |
| 4175 | Travel – Instructional | Expenses of persons authorized to travel at NSU's expense when delivering instruction |
| 4185 | Travel – Student Travel | HPD, Athletics and Law student competition/business travel. |
| 4190 | Travel – Local | Reimbursement for mileage claimed for local travel (grant and contract use only) |
| 4195 | Travel – Domestic | Travel within the 50 states, including but not limited to dissemination of scientific knowledge (grant and contract use only) |
| 4196 | Travel – Foreign | Travel including but not limited to dissemination of scientific knowledge (grant and contract use only) |
| 4330 | Entertainment Expense | Meals, receptions, and similar events; executive meals by officers and deans with outside consultants and others |
| 4360 | Dues and Memberships | Institutional and individual memberships in relevant professional and community organizations and subscriptions |
| 4365 | Orientation Expense | Health Professions use only |
| 4380 | Promotion/Banquets Expense | Marketing and development events like receptions with prospective students, parties for prospective donors, and meal costs for summer institutes |
| 4385 * | External Donations | University donations to non-profit or other organizations for scholarships, Sponsorships, etc. – restricted use |
5XXX Minor Equipment Expense
| Code | Title | Description |
|---|---|---|
| 5750 | Minor Equipment Under $1,000 | Furniture, fixtures and computer equipment not capitalized. |
| 5758 | Computer Software | Software programs. For software over $5,000 use 9085 |
| 5760 | Sponsor's Research Equipment | For contracts and grants use and for other equipment purchases where title does not pass to NSU |
6XXX Resale Purchases
| Code | Title | Description |
|---|---|---|
| 6340 | Purchases for Resale | Books, workbooks, alumni items, etc. purchased for resale; Credit sales to 0974: or credit to 0620 for medical material sales, lens, crutches, etc. |
7XXX Transfers and Debt Service
| Code | Title | Description |
|---|---|---|
| 7810 | Organization Transfers IN/FR | Finance use only |
| 7820 | Organization Transfers OUT/TO | Finance use only |
8XXX Student Aid Expense
| Code | Title | Description |
|---|---|---|
| 8120 | Student Stipends | Call Payroll |
| 8211 | FWS Fed Share – Off Campus | Finance use only |
| 8212 | FWS Administrative Expense | Finance use only |
9XXX Capital Expense and Other
| Code | Title | Description |
|---|---|---|
| 9000 | Capital Expense – Buildings | Used in Plant Fund Accounts only. All acquisition costs: Architects' fees, drawings, blueprints, construction contracts, etc., major repairs/renovations. Installation of equipment permanently attached to a building |
| 9009 | Capital Expense – Lease Improvements | |
| 9010 | Capital Expense – Furniture And Fixtures | Purchases for individual items over $1,000 each, such as educational/classroom equipment, office furniture/equipment, and maintenance equipment |
| 9020 | Capital Expense – Library Books | Materials cataloged by the libraries. Also use for e-books. (For materials sold or given to students, use 6340, workbooks for classroom use 3261, or books for department use, account code 3266.) |
| 9022 | Capital Expense – Library – CD-ROM | Library use only. (For annual contract fees to access web sites and databases, use account code 3119 “Database Contractual Services”.) |
| 9024 | Capital Expense – Library Replacements | Library use only |
| 9030 | Capital Expense – Subscriptions | Library use only for bound subscriptions. (For departmental subscriptions, use 4360.) |
| 9040 | Capital Expense – Binding | Library use only |
| 9050 | Capital Expense – Land Improvements | Cost of site development, parking lots, sidewalks, outdoor lighting, utility systems, etc. |
| 9060 | Capital Expense – Land | Finance use only |
| 9070 | Capital Expense – Air Conditioning Equipment | Air conditioning equipment with a unit value over $1,000 |
| 9080 | Capital Expense – Computer Equipment | All computer equipment with a unit value of $1,000 or more such as monitors, printers, CPU’s, other equipment that is "technical in nature" (not considered furniture or fixtures), etc. |
| 9085 | Capital Expense – Computer Software | software purchases over $5,000 |
| 9086 | Art Acquisitions | MOA use only |
| 9090 | Depreciation Expense | Finance use only |
| 9770 | Contingency – Budget | Finance use only |
| 9780 | Exp Alloc | Finance use only for interdepartmental charges and credits, primarily related to grants, such as space rental |
| 9781 | Exp Alloc – Set Asides | Finance use only |
| 9782 | Exp Alloc – Grants | Finance use only |
| 9783 | Exp Alloc – Others | Miscellaneous Center Allocations – Finance use only |
| 9784 | Exp Alloc – Volunteer Service | Finance use only |
| 9785 | Exp Alloc – Equip/Bldg Use | Finance use only |
| 9787 | Exp Alloc | Monthly cost allocation to Centers for overhead. (Derived from Indirect Cost Study. |
| 9788 | Exp Alloc – Call Center | |
| 9789 | Exp Alloc – Other Programs | This is used for allocating expense to and from different programs and/or centers. (This should net to zero for the entire university.) Note: Journal entry form must have authorized signatures from all centers involved |
| 9790 | Exp Alloc – Auditorium Alloc To LRITC | |
| 9791 | Exp Alloc – Within Center | This is used to allocate expense, for example-center admin to each academic program. (This should net to zero in each center.) |
| 9792 | Exp Alloc – OIIT Alloc | From OIIT to Schools for technical personnel and their expenses. Should net to zero. Can only be used by OIIT. |
| 9797 | Exp Alloc – HPD | Indirect Allocations only |
| 9970 | Facilities & Administrative Costs (F&A) Contracts and Grants |
Indirect costs charged to sponsored contracts and grants. Finance use only. (Income offsets: 0986 Federal; 0991 State/Local; 0996 Private) |
| 9980 | C & G Cost Sharing | Charges to departments for mandatory cost-sharing on contracts and grants, and to cover deficit results or disallowed expenditures. Finance use only. |