|
| Personal Services includes expenditures for salaries of all classified and unclassified persons employed by the University. | |
| 1120-1122 | Salaries - Unclassified - Regular: Expenditures for salaries paid to unclassified, non-instructional employees. |
| 1123-1126 | Salaries - Unclassified - Instruction: Expenditures for salaries paid to unclassified, instructional employees. |
| 1127 | Classified - 12-month: Expenditures for salaries paid to 12-month Civil Service employees. |
| 1128 | Classified - Other: Expenditures for salaries paid to other than 12-month Civil Service employees. |
| 1129 | Supervising Teachers: Payments to elementary and secondary teachers who are supervising University education majors. |
| 1130 | Graduate/Teaching Assistants: Expenditures for salaries paid to graduate students receiving graduate or teaching assistantships. |
| 1140 | Overtime: Payments to classified employees for hours worked in excess of a 40-hour workweek. |
| 1141 | Overload: Payments to University unclassified employees for research, teaching and other projects performed in addition to the employee's assigned load and responsibilities. |
| 1160 | Termination: Payments to employees for accumulated annual leave and/or sick leave upon retirement, death or other termination. |
| 1170 | Substitute: Payments to individuals substituting for regular University employees who are unable to perform their assigned duties. |
| Other Compensation includes expenditures for wages and student employment for the University. | |
| 1220 | Wages: Payments to casual, seasonal or temporary employees hired on an irregular basis. |
| 1241 | Student Labor - Regular: Special classification of wages paid to University students. (Does not include students receiving graduate or teaching assistantships or Title 4 Federal College Work Study funds.) |
| 1242 | Student Labor - Work Study: Special classification of wages paid to University students receiving Title 4 Federal College Work Study funds. |
| Related Benefits includes expenditures for employment-related benefits provided for classified and unclassified persons employed by the University. | |
| 1320 | State Employees' Retirement: Cost of the University's contribution for the retirement of an employee participating in the State Employees' Retirement System."" |
| 1360 | Teachers' Retirement: Cost of the University's contribution for the retirement of an employee participating in the State Teachers' Retirement System. |
| 1370 | Optional Retirement Program: Cost of the University's contribution for the retirement of an employee participating in the University's approved Optional Retirement Program. |
| 1420 | Social Security - FICA: Cost of the University's contribution for the Social Security portion of FICA taxes. |
| 1430 | Medicare - FICA: Cost of the University's contribution for the Medicare portion of FICA taxes. |
| 1440 | Unemployment Benefits: Cost of unemployment benefits paid to former Revenue Fund or Agency Fund employees. |
| 1460 | Group Insurance: Cost of the University's contribution to the State Employees' Group Benefits Program health insurance. |
| 1500 | Fringe Benefits: Charges for the cost of all employment-related benefits allocated to University accounts and determined as a percent of salaries. |
| Travel includes expenditures for travel conducted on behalf of the University. | |
| 2012 | In-State Travel - Administrative: All travel expenses for travel within the borders of Louisiana for the University President and Vice-Presidents. |
| 2014 | In-State Travel - Conferences and Conventions: Travel expenses for travel within the borders of Louisiana incurred by University employees attending conferences, conventions, schools, seminars, training courses, etc. Attendance fees for such are included in this category. |
| 2016 | In-State Travel - Field Travel: Travel expenses for travel within the borders of Louisiana incurred by University employees in the routine performance of their duties. (Does not include conference and convention travel expense.) |
| 2022 | Out-of-State Travel - Administrative: All travel expenses for travel outside of
Louisiana for the University President and Vice-Presidents. |
| 2024 | Out-of-State Travel - Conferences and Conventions: Travel expenses for travel outside of Louisiana incurred by University employees attending conferences, conventions, schools, seminars, training courses, etc. Attendance fees for such are included in this category. |
| 2026 | Out-of-State Travel - Field Travel: Travel expenses for travel outside of Louisiana incurred by University employees in the routine performance of their duties. (Does not include conference and convention travel expense.) |
| 2031 | Athletic Travel - Team Travel: Travel expenses incurred by Athletics in conjunction with the University's participation in scheduled athletic events. |
| 2033 | Athletic Travel - Coaches/Recruiting Travel: Travel expenses incurred by the University athletic coaching staff in the recruitment of potential athletes. |
| 2035 | Athletic Travel - Coaches/Staff - Conferences and Meetings: Travel expenses incurred by the University athletic staff attending conferences and meetings. Attendance fees for such are included in this category. |
| 2039 | Athletic Travel - Recruiting Visitation: Travel expenses incurred by potential athletes for an approved and scheduled visit to the University. |
| Operating Services includes expenditures for services, other than Personal Services and Professional Services, provided for the University. | |
| 3000 | Advertising: Advertising space in newspapers and periodicals, television and radio commercials, promotional contracts with advertising agencies, etc. |
| 3010 | Printing: Printing and reproduction charges, contractual or otherwise. Examples include stationery, envelopes, business forms and business cards. |
| 3020 | Insurance: All expenses for surety bonds and insurance including Workmen's Compensation payments. (Does not include group hospitalization, group life insurance, or unemployment benefits assessments.) |
| 3021 | Uninsured Claims: Unpaid portion of insurance claims. |
| 3032 | Maintenance of Property and Equipment - Automotive Repairs: Maintenance and minor repairs performed on State automobiles, trucks, trailers and other automotive equipment. |
| 3034 | Maintenance of Property and Equipment - Other: Maintenance and minor repairs to property and non-automotive equipment. Includes service contracts on equipment and service contracts for extermination and other chemical services. |
| 3035 | Binding: Repair of library materials. |
| 3040 | Rentals: Building, land, automobile and equipment rentals. Includes cable service and copier rentals. (Does not include Computing Center charges, Validine rental, software license agreements or automobile rentals when such rentals are considered a part of University travel.) |
| 3041 | Proficiency Flights: Charges for University flight instructors' flying time necessary to maintain credentials required in the performance of their employment responsibilities. |
| 3042 | Computer Time/Rental: Used only for interdepartmental charges for computing resources from the University Computing Center. |
| 3043 | Validine Rental: Rental charges for Validine service and equipment. |
| 3045 | Accreditation Fees: Accreditation team fees incurred by the University. |
| 3048 | Software: All charges for computer software. |
| 3050 | Dues and Subscriptions: All charges for memberships in professional organizations and for subscriptions to periodicals. |
| 3055 | Attendance and Registration (non-travel): Registration fees for conferences, meetings, workshops, training courses, etc. held on campus or locally. Used only when there is no travel associated with attendance. |
| 3060 | Postage: Charges for postage and messenger services. Examples include UPS, Federal Express, etc. (Does not include University Post Office interdepartmental charges.) |
| 3061 | Postal Service: Used only for interdepartmental charges for postage from the University Post Office. |
| 3070 | Telephone and FAX: Charges for telephone, telex and FAX charges. Examples include long distance charges. (Does not include telephone base charges or charges for telephone installation.) |
| 3071 | Telephone Base Charge: Used only for interdepartmental charges for telecommunication services from University Centrex. |
| 3072 | Telephone Installation: Used only for interdepartmental charges for telecommunication installation services from University Centrex. |
| 3080 | Utilities: Charges for heat, light, power, water and sewerage. |
| 3092 | Laundry: Charges for laundry services. Examples include uniform and linen cleaning. |
| 3094 | Laboratory Fees: Charges for laboratory work. Examples include film processing and various sample analyses. |
| 3095 | Recruiting Faculty/Staff: All expenses directly related to Faculty/Staff recruitment. |
| 3096 | Miscellaneous: Charges for services that can not be otherwise classified into specific accounts in Operating Services. |
| Supplies includes expenditures for articles and commodities which are consumed, to be consumed, or materially altered when used in University operations. | |
| 4010 | Office Supplies: Sundries used in the operations of an office. Examples are copy paper, pencils, staples, small items of office equipment, etc. |
| 4015 | Cleaning Supplies: Used only by Food Service to identify all charges for cleaning materials used in their operations. |
| 4020 | Paper Supplies: Used only by Food Service to identify all charges for paper goods used in their operations. |
| 4022 | Medical: Items used in medical care and treatment of sick and injured. Examples are first aid kits, drugs, medical laboratory supplies, veterinary supplies, etc. |
| 4024 | Food: Food for human consumption only. |
| 4025 | Automotive: Only fuel, oil, lubricants, tires and batteries on State autos, trucks, trailers and other automotive equipment. |
| 4026 | Other Operating Supplies: Items that can not otherwise be specifically identified in Supplies which are necessary in the operations of the University. |
| 4029 | Educational and Recreational Supplies: Items purchased for direct use in classroom instruction or student recreational activities. |
| 4042 | Repair and Maintenance Supplies - Automotive: Items used in the minor repair or maintenance of State autos, trucks, trailers and other automotive equipment. Examples are hoses, belts, starters, spark plugs, points, alternators, solvents, etc. |
| 4044 | Repair and Maintenance Supplies - Other: Items used in the minor repair or maintenance of equipment, buildings or land. Examples are building materials, paint, plumbing, light bulbs, small items of equipment, etc. |
| 4050 | Stores Increase (+): Controlling account to be used consistently for the purchase of inventory to be kept on hand and subject to requisition, use and sale. |
| 4052 | Stores Decrease (-): Controlling account to be used for the requisition, use and sale of inventory handled through Stores Increase (4050). |
| 4053 | Charge Off Obsolete or Damaged Inventory: Cost of obsolete or damaged items that are removed from inventory. |
| 4054 | Inventory Shortage: Charges for unidentified inventory shortages. (A thorough explanation must accompany any use of this code.) |
| 4070 | Equipment Not Capitalized: Items that, by definition, would be considered equipment but have a cost of less than $250; therefore, these items are expensed as supplies and not capitalized. |
| Professional Services includes expenditures for services provided in specialized or highly technical fields by sources outside the University. | |
| 5010 | Accounting and Auditing: Professional Accounting and Auditing services performed by sources outside the University. |
| 5020 | Management Consulting: Professional Management or Management Consulting services performed by sources outside the University. |
| 5030 | Engineering and Architectural: Professional Engineering or Architectural services performed by sources outside the University. |
| 5040 | Legal: Professional Legal services performed by sources outside the University. |
| 5050 | Medical: Professional Medical services, other than Veterinary services, performed by sources outside the University. |
| 5060 | Veterinary: Professional Veterinary services performed by sources outside the University. |
| 5070 | Other Professional Services - General: Professional services performed by sources outside the University that can not otherwise be specifically identified in Professional Services. |
| 5071 | Management Fee Salaries: Professional Management salaries. An example is an outside firm's personnel assigned to manage the University Food Service. |
| 5072 | Percent of Sales/Income: Professional Fees based on a percentage of sales, income or deposits. Examples include payments in connection with the University Food Service management contract and Visa/Mastercard/Discover charges. |
| 5073 | Per Student Charge: Professional Fees based on a particular body of students. An example is the contract payment for University Food Service that is based on the number of boarding students. |
| 5080 | Professional Travel: Travel costs incurred by individuals whose fees are considered to be Professional Services. |
| Other Charges includes University expenditures which are not defined in the other major expenditure classes. | |
| 6301 | Interagency Transfers: For Business Office use only. |
| 6302 | Intraagency Transfers: For Business Office use only. |
| 6500 | Scholarships - Athletic Managers: Payments to Athletic Managers when such payments are based on merit or need. |
| 6501 | Scholarships: Payments to individuals when such payments are based on merit or need. |
| 6502 | Awards: Expenditures for prizes, recognition plaques, etc. awarded to individuals or groups in accordance with University and State regulations. |
| 6503 | Athletic Guarantees: Payments for athletic participation in accordance with approved game/event contracts. |
| 6504 | Stipends: Estimated reimbursement of costs associated with participation in a program or activity. |
| 6505 | Returned Checks Written Off: Cost of checks deposited with the University, returned unpaid, and determined to be uncollectible. |
| 6506 | Miscellaneous Other Charges: Charges which can not otherwise be specifically identified in Other Charges or in any of the other major expenditure classes. Includes cash over and short. |
| 6507 | Complimentary Meals: Cost of meals provided to approved guests or personnel of the University. |
| 6590 | Administrative Charges: Administrative fees for services provided to other University Funds by the Operating Fund. |
| 6603 | Loan Cancellation - Death: Cancellation of a NDSL/Perkins loan upon the death of the borrower. |
| 6604 | Loan Cancellation - Bankruptcy: Cancellation of a NDSL/Perkins loan upon bankruptcy of the borrower. |
| 6605 | 3% Teacher Cancellation - Direct: Cancellation of a borrower's 3% NDSL loan for qualifying teaching service as determined by Federal Regulations. |
| 6608 | 4% Teacher Cancellation - Direct: Cancellation of a borrower's 4% NDSL loan for qualifying teaching service as determined by Federal Regulations. |
| 6609 | 5% Teacher Cancellation - Direct: Cancellation of a borrower's 5% NDSL loan for qualifying teaching service as determined by Federal Regulations. |
| 6610 | Loan Cancellation - Permanent Disability: Cancellation of a NDSL/Perkins loan upon the determination of permanent disability of the borrower. |
| 6611 | Loan Cancellation - Write-off of Bad Debts: Write-off of uncollectible small balances remaining in the borrower's account. Typically, the remainder of an account written off after the Attorney General's Office has forwarded a final payment to the University on behalf of the borrower. |
| 6612 | 5% Teacher Cancellation - Perkins: Cancellation of a borrower's 5% Perkins loan for qualifying teaching service as determined by Federal Regulations. |
| 6613 | Loan Cancellation - HEW: Cancellation of a borrower's account that has been assigned to the Department of Education for collection. |
| 6614 | Loan Cancellation - Headstart - Direct: Cancellation of a borrower's NDSL loan for qualifying Headstart teaching service as determined by Federal Regulations. |
| 6615 | Loan Cancellation - Headstart - Perkins: Cancellation of a borrower's Perkins loan for qualifying Headstart teaching service as determined by Federal Regulations. |
| 6700-6799 | Fee Waivers: Cost of remission of University tuition and fees. |
| 6800 | Participant Travel: All costs associated with travel expenses of non-University personnel participating in a University workshop. |
| Capital Outlay includes payments for Land, Buildings, Machinery & Equipment and Library Books which will be capitalized and recorded as an asset in the University financial statements. | |
| 7120 | Acquisitions - Land: Payments associated with the purchase of land. |
| 7140 | Acquisitions - Buildings: Payments associated with the purchase of construction of a facility. |
| 7150 | Acquisitions - Other than Land, Buildings and Equipment: Acquisition of Capital Outlay that can not otherwise be specifically identified as Land, Buildings or Equipment. |
| 7220 | Acquisitions - Machinery and Equipment - Automotive: Automobiles, trucks, trailers and other light-purpose vehicles. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7240 | Acquisitions - Machinery and Equipment - Buildings, Grounds and General Plant: Construction and maintenance equipment. Examples are building maintenance equipment such as vacuum cleaners, carpet cleaners and buffers; lawn maintenance equipment such as blowers chain saws and tillers; and power tools such as saws, drills and air compressors. Cost would include purchase price, delivery charges, taxes, installation charages and other purchase-related costs. |
| 7250 | Acquisitions - Machinery and Equipment - Livestock: Livestock for breeding or milk production and work animals. Cost would include purchase price, delivery charges, taxes and other purchase-related costs. (Does not include laboratory or research animals.) |
| 7260 | Acquisitions - Machinery and Equipment - Heavy Movable: Agricultural, construction and heavy maintenance vehicles. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7280 | Acquisitions - Machinery and Equipment - Household: Equipment used in housekeeping, janitorial and laundry functions. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7300 | Acquisitions - Machinery and Equipment - Medical: Equipment used in the treatment or diagnosis of sick or injured, including Veterinary equipment. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7320 | Acquisitions - Machinery and Equipment - Office (non-computer): Equipment used in the operations of an office. (Does not include computer and computer-related equipment.) Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. Common items in this account are office machines, furniture and furnishings. |
| 7330 | Acquisitions - Machinery and Equipment - Computers: All computer and computer-related equipment. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7340 | Acquisitions - Machinery and Equipment - Educational, Recreational and Cultural (non-computer): Equipment used for instruction, recreation or cultural enrichment. (Does not include computer and computer-related equipment.) Cost would include purchase price delivery charges, taxes, installation charges and other purchase-related costs. Common items in this account are overhead projectors, artifacts for museums, pool tables, etc. |
| 7361 | Acquisitions - Machinery and Equipment - Library Reference Materials (notsubscriptions): Books, films, microfilms and recordings purchased and maintained by the University in its library for general use. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. (For Prescott Memorial Library use only.) |
| 7362 | Acquisitions - Machinery and Equipment - Library Subscriptions: Periodicals purchased and maintained by the University in its library for general use. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. (For Prescott Memorial Library use only.) |
| 7363 | Acquisitions - Machinery and Equipment - Library Standing Orders: Reference materials received on a continuing basis from publishers. Examples are annual yearbooks, business service updates, computer service updates, newest volume in series, etc. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. (For Prescott Memorial Library use only.) |
| 7380 | Acquisitions - Machinery and Equipment - Boats and Aircraft: Boats, aircraft and major components thereof, such as inboard and outboard motors, aircraft engines, etc. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7400 | Acquisitions - Machinery and Equipment - Communications: Equipment used for communications such as telephones, FAX machines, radios and other telecommunication devices. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase related costs. |
| 7420 | Acquisitions - Machinery and Equipment - Other: Cost of equipment acquired that can not otherwise be specifically be identified as one of the above-mentioned classes of machinery and equipment. Cost would include purchase price, delivery charges, taxes, installation charges and other purchase-related costs. |
| 7520 | Improvements - Land: Cost of improvements which physically alter the land. Commonly found in the account would be major landscaping projects, improving roadways or parking areas, sidewalks, etc. Cost of these improvements would be the contract price, architectural fees, taxes, fill dirt, labor and other improvement related costs. |
| 7540 | Improvements - Buildings: Cost of renovations and improvements which physically alter existing buildings and facilities. Cost of these improvements would include contract price, architectural fees, taxes, supplies, labor and other improvement-related costs. |
| 7550 | Improvements - Other than Land and Buildings: Improvements to Capital Outlay that can not otherwise be specifically identified as Land or Building Improvements. |
| Major Repairs includes expenditures for significant repairs to University property necessary for the continued operation or use of such property. These expenditures are not capitalized. | |
| 7620 | Major Repairs - Land: Cost of major repairs to University land. An example is repairing existing roadways or parking areas. Cost would include contract price, taxes, supplies, labor and other repair-related costs. |
| 7630 | Major Repairs - Buildings: Cost of major repairs to existing University buildings and facilities. Examples include replacing boilers, flooring, ceiling tiles, etc. Cost would include contract price, taxes, supplies, labor and other repair-related costs. |
| 7640 | Major Repairs - Machinery and Equipment: Cost of major repairs extending the useful life of University machinery and equipment. Examples include engine overhauls, replacement of engines (other than boat and aircraft) or transmissions, etc. Cost would include contract price, taxes, supplies, labor and other repair-related costs. |
| 7650 | Major Repairs - Other than Land, Buildings and Equipment: Major repairs to Capital Outlay items that can not be specifically identified as Land, Buildings, Machinery or Equipment. |
| Debt Service represents outlays for benefits received from University indebtedness. These benefits may be received in prior, current or future fiscal periods. Outlays would be in the form of debt principal payments, periodic interest payments, and other costs. | |
| 8010 | Principal: Expenditures for payment of principal on general obligation and revenue bonds. |
| 8020 | Interest: Expenditures for payment of interest on general obligation and revenue bonds. |
| 8030 | Related Charges: Expenditures for payment of cost of borrowing money other than interest. Examples would be attorney fees, bond printing costs, paying agent fees, etc. |
| Transfers - Internal are transfers from one University account to another University account. | |
| 8901 | Bond Principal and Interest: Transfers to Plant Fund accounts from Revenue Fund or other Plant Fund accounts to cover costs of bond principal and interest. |
| 8902 | Institutional Matching - Perkins: Transfers from Student Assistance Fee account to Perkins income account for the University's match for Federal Funds for Perkins Loans. |
| 8903 | Institutional Matching - SEOG: Transfers from Student Assistance Fee account and/or Operating Fund to match Federal Funds for SEOG program. |
| 8904 | Repair and Replacement: Transfers from Revenue Fund and Agency Fund to Plant Fund for Repair and Replacement as required by bond agreement or University policy. |
| 8906 | Academic Enhancement to Fee Waivers and Scholarships: Transfers from Academic Enhancement account to other Agency Fund accounts to reimburse cost of scholarships and Faculty/Staff fee waivers. |
| 8907 | Academic Enhancement to Plant Fund: Transfers from Academic Enhancement account to Plant Fund for Special Projects. |
| 8908 | Academic Enhancement - Special: Transfers from Enhancement Funds to other accounts for salaries or other costs. |
| 8909 | Professional Aviation to Plant Fund: Transfers from Professional Aviation Agency account to cover cost of Capital Outlays. |
| 8910 | Other: Other transfers not otherwise specifically identified. |
| 8912 | Work Study: Transfers to reflect University and Federal portions of Work Study expenditures. |
| 8950 | Work Study Budget to SEOG: Transfers from Work Study budget to SEOG budget to cover SEOG expenditures over SEOG award amount. |
| Distribution | |
| 9500 | Distribution: Allocation of cost of service departments. |
| 9501 | Distribution: Allocation of cost of service departments. |
| Expenditure Offset | |
| 9999 | Expenditure Offset: Total expenditures by fund for fiscal year. |
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