Budget Administration

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

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
1029 Part-time Faculty Salaries Authorized positions where primary duties are instructional activities. Weekly time worked will be between 19.2 and 27.00 hours at 13.9% fringe rate. For Huizenga School of Business use only. 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).
1099 Clinics Sal/Fringe Alloc Clinics Salary/Fringe Allocations
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

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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.

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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

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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, including expenses for wiring and related parts, and OIIT charges for jacks and  outlets. (existing account with additional information)

3790 Cash Over/Short Unexplained cash discrepancies

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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.
4186 Travel – Student Post Season Trvl Expense Athletics use only
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

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5XXX Minor Equipment Expense

Code Title Description
5750 Minor Equipment Under $1,000

Furniture, fixtures and computer equipment not capitalized.
Note: The computer and monitor are coded as separate items.

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

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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.

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7XXX Transfers and Debt Service

Code Title Description
7810 Organization Transfers IN/FR Finance use only
7820 Organization Transfers OUT/TO Finance use only

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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

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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
9005 Capital Expense – Software Development only for use by OIIT on Plant fund accounts (new code)
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
9075 Capital Expense – Elevators Installation of elevators or major elevator repairs
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 Between OIIT and Schools for technical personnel and their expenses. Should net to zero. Can only be used for this purpose.
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.

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