Subaccounts
Subaccounts are the last four digits of the ten-digit account
number in the subsidiary
ledgers, and are used to distinguish between different types of
revenue or expense within an account.
Subaccounts are standardized across all ledgers
and all accounts. Examples of subaccounts are faculty salaries, Computation
Center charges, office supplies, foreign travel, and revenue for spring
quarter room and board.
Nearly all subaccounts are defined at the "eight-digit level" (e.g.,
4–45321–51nn, 6–32445–71nn, etc.). Except where indicated in the list,
account administrators can use the last two digits of the subaccount to
distinguish between different types of revenue or expense. For example,
subaccount 5500 is defined as Office Supplies. The administrator of an
account could charge all office supplies to subaccount 5500, or could charge
the chairman’s office supplies to 5501, the faculty’s to 5502, the staff’s
to 5503, etc.
All valid subaccount numbers are stored in the computer. When a subaccount
is budgeted or used in an account, the subaccount is automatically added
to the account. For example, if subaccount 5500 were not budgeted in account
4–45321 but it suddenly became necessary to purchase office supplies, expenses
could simply be charged to subaccount 5500, or 5501, 5502, etc., and these
subaccounts would automatically appear on the monthly reports.
The names of the standard subaccounts such as "Laboratory Supplies"
or "Office Supplies" will be printed on the monthly reports when the subaccounts
are used. Names for user-defined subaccounts like 5501 or 5502 will be
printed only if the account administrator notifies the Comptroller’s Office
of the twenty-character name to be given to the subaccount. This can be
done using Comptroller's Office Form 84. The name selected must be
consistent with the "eight-digit" definition of the subaccount. For example,
subaccount 5501 could be called "Chairman’s Supplies" or "Seminar Supplies."
It could not be called "Foreign Travel" or "Printing." The names of standard
subaccounts defined by the University in the official list cannot be redefined.
Certain subaccounts cannot be used in certain ledgers. The global
subcode edit table within FAS governs which subaccounts are valid
in which ledgers. In addition, expenditures or credits cannot be processed
against the following subaccounts, because they are used only to hold budgets
for Automatic Budget Reallocation.
0990 |
Pool for entire account |
0999 |
Pool for salaries, wages and fringe benefits |
2000 |
Pool for nonpersonnel costs |
2001 |
Pool for services |
5000 |
Pool for supplies |
6000 |
Pool for equipment |
7000 |
Pool for travel |
7600 |
Pool for other general costs |
8300 |
Pool for training expenses |
9900 |
Pool for unallowable costs |
Revenue
Subaccounts
Click a Ledger number to open the
global subcode edit table in a new window.
SUBACCOUNT |
DESCRIPTION |
LEDGERS |
0100–0199 |
Tuition
0101-0104 |
Tuition Current Fiscal Year:
0101 |
|
Summer Quarter |
0102 |
|
Autumn Quarter |
0103 |
|
Winter Quarter |
0104 |
|
Spring Quarter |
|
0110 |
Prior Years |
0121-0125 |
Special Programs Current Fiscal Year:
0121 |
|
Summer Quarter |
0122 |
|
Autumn Quarter |
0123 |
|
Winter Quarter |
0124 |
|
Spring Quarter |
0125 |
|
Collected other than by Quarter |
|
0130 |
Forfeited Deposits |
0190-0199 |
Tuition Adjustments:
0190 |
|
Uncollectable Tuition |
0191 |
|
Other Adjustments |
|
|
1,
2,
9
|
0200-0299 |
Fees
0201-0204 |
Student Fees Current Fiscal Year:
0201 |
|
Summer Quarter |
0202 |
|
Autumn Quarter |
0203 |
|
Winter Quarter |
0204 |
|
Spring Quarter |
|
0210-0219 |
Student Fees Prior Years |
0220 |
Application Fees - Full Time |
0221 |
Application Fees - Part Time |
0222 |
Application Fees - PHD |
0230-0239 |
Examination Fees |
0240-0249 |
Seminary Fees |
0250-0259 |
Late Tuition Payment Fees |
0260-0269 |
Late Registration/Course Change Fees |
0290 |
Other Fees |
|
1,
2,
9
|
0300-0399 |
Indirect cost recovery
0300 |
Indirect Cost Recovery |
0310 |
Cost Sharing Indirect Costs Recovery |
|
1,
2
|
0400-0499 |
Private gifts
|
1,
2,
9
|
0500-0519 |
Endowment Income
|
1,
2,
9
|
0520-0539 |
Investment Income -- Internal/External
0520 |
Internal Interest Received |
|
0521 |
External Interest Income |
|
0525 |
Investment Income from All Other Funds |
|
0530 |
Internal Interest Paid (Dr.) |
|
|
1,
2,
9
|
0540-0579 |
Income -- Other sources
0540 |
Other Income |
0541 |
Stafford Loan Income |
0553 |
Stafford Special Allowance Paid |
0570 |
Northern Trust Income |
0571 |
American National Bank Index Fund Income |
|
1,
2,
9
|
0580-0599 |
Nonmandatory Transfers
Nonmandatory transfers are transfers of funding.
They serve a variety of objectives such as the underwriting of
the restricted budget.
Salary Support transfers are to transfer funding
to a devision/department in support of salary. These transfers
are not meant to bypass the payroll transfer process.
0581 |
Salary Support Faculty |
0582 |
Salary Support Academic Non-Faculty |
0583 |
Salary Support Staff |
0584 |
Benefit Support |
0585 |
Operating/Program Support within Division
(Non-Plant) |
0587 |
Program Support Other Division (Non-Plant) |
0588 |
Plant Fund Account Division / Department Support
of Equipment, Constrction / Renovation Projects |
0599 |
All Other |
|
|
Comptroller's Office Use
Only |
0590 |
Trip Formula Adjustment |
0593 |
Management Fee - All Other |
0594 |
Management Fee - TRIP |
0597 |
To/From Temporary Restricted |
|
|
|
1
|
0670-0679 |
Gains/Losses
0670 |
Northern Trust Gains |
0671 |
American National Bank Index Fund Gains |
0675 |
Northern Trust Losses |
0676 |
American National Bank Index Fund Losses |
|
1,
2,
9
|
0700-0799 |
Lease Rental Income
0700-0724 |
Base Rent Long Term Lease |
|
0725-0749 |
Variable Rent Long Term Lease |
|
0750-0774 |
Short Term Lease |
|
0775-0799 |
Internal Lease |
|
|
1, 2,
4,
9 |
0800-0899 |
Sales and Services of Auxiliary Enterprises, Recharge
Operations, Designated Funds, Educational Activities, and General Funds
Sales and services revenue subaccounts record the sale
of goods or services to third parties or other University departments.
For transactions involving the sale of goods or services
to other University departments, the sales and services revenue subaccount
used by the seller to record the sale is determined by the ledger charged
for the purchase. The purchasing department should charge an expenditure
subaccount that most closely relates to the good or service purchased.
If the transaction involves the sale of goods or services
for cash, then the sales and services revenue subaccount for outside income
is used by the seller to record the sale.
Unless approved by the Budget Office, departments are
required to use the following subaccount structure for reporting sales,
services, and reimbursements in subsidiary ledger 2 accounts.
0800-0819 |
Sales via Cash (Outside Income) |
0820-0824 |
Sales to Ledger 2/Within Division (Use 0890-0899 for
Auxiliary Enterprises) |
0825-0829 |
Sales to Ledger 2/Other Divisions (Use 0890-0899 for
Auxiliary Enterprises) |
0830-0839 |
Sales to Ledger 3 Hospitals |
0840-0844 |
Sales to Ledger 4/Within Division |
0845-0849 |
Sales to Ledger 4/Other Divisions |
0850-0859 |
Credits From Ledger 5 Federal |
0860-0869 |
Credits From Ledger 6 Nonfederal |
0870-0879 |
Credits From Ledger 7 Endowment |
0880-0889 |
Credits From All Other Sources |
0890-0899 |
Sales to Auxiliary Enterprises (i.e., account range 2-20000
to 2-44999) |
|
2
|
Expenditure
Subaccounts
Click a Ledger number to open the
global subcode edit table in a new window.
SUBACCOUNT |
DESCRIPTION |
LEDGERS |
0990 |
Budget Pool for the Entire Account 1100-8599
and 9901-9911, used with ABR=1 |
2,
4,
5,
6,
7,
8,
9 |
COST OF GOODS SOLD
|
SUBACCOUNT |
DESCRIPTION |
LEDGERS |
0991-0998 |
Cost of Goods Sold
For retail operations, this subaccount is for the cost
of goods sold during a given accounting period. This includes invoice price,
storage, transportation, delivery, and other costs pertaining to procurement
and receipt of goods for resale.
For manufacturing operations, this subaccount is for the
cost of goods produced during a given accounting period. This includes
raw materials, labor, and fixed and variable overhead. |
|
PERSONNEL COSTS
Personnel costs represent the salary, wage, and fringe
benefit expenditures for University employees on the regular or temporary
payroll. Salary expenditures are grouped by the University's nine major
job code categories: faculty, other academic, professional, supervisory/managerial/administrative,
technical, services/trade, clerical nonunion, clerical union, and research
and course assistants. The job code of an employee currently on the payroll
is indicated in the "job code" column on the expense detail report (PEXP092).
Job codes for new employees will be provided to the department by HR
or by the Provost's Office. Personnel costs for individuals paid on the
casual payroll should be charged to the subaccount that matches the nature
of the work done. |
SUBACCOUNT |
DESCRIPTION |
LEDGERS |
0999 |
Budget Pool for Personnel Costs 1000-1999, used with
ABR=2 and 3 |
2,
4,
5,
6,
7,
8,
9 |
1000-1099 |
Faculty |
2,
4, 5,
6, 7,
9 |
|
Faculty job codes are only those with the
first four digits of 9010 through 9023 AND a sixth digit of 0:
Job Code |
5th Digit
|
6th Digit
|
9010-9023 |
0-8
|
0
|
This includes instructors, assistant professors, associate
professors, and professors. (Subaccounts 1090-1097 are to be used only
for extra service payments to individuals on three quarter (3Q) appointments;
1099 is to be used only for 3Q salary accrual.)
1000-1089 |
Faculty |
1090-1097 |
Faculty Extra Service |
1098 |
Endowment Support for Faculty |
1099 |
Faculty 3Q Salary Accrual |
|
1100-1199 |
Other Academic |
2,
4, 5,
6, 7,
9 |
|
Other academic job codes are those with the
first four digits of 9010 through 9023 AND a sixth digit of 1 (visiting)
or 2 (emeritus) and those with the first four digits of 9030 through 9999
AND a sixth digit of 0, 1, or 2.
Job Code |
5th Digit
|
6th Digit
|
9010-9023 |
0-8
|
1 or 2
|
9030-9999 except Librarians |
0-8
|
0, 1, or 2
|
These codes include emeritus and visiting faculty, Laboratory
School teachers, fellows and research associates, field workers, and lecturers
of any rank. (Subaccounts 1190-1198 are to be used only for extra
service payments to individuals on three quarter (3Q) appointments; 1199
is to be used only for 3Q salary accrual.) |
1200-1299 |
Professional |
2,
4,
5,
6,
7,
8,
9 |
|
Professional positions are those with job
codes 7000-7999 and 9200-9204 (Librarians). These include attorneys, accountants,
nurses, caseworkers, therapists, programmers, architects, librarians, scientists,
publishing professionals, analysts, engineers, project specialists, counselors,
research technologists, and etc. |
1300-1399 |
Supervisory/ Managerial/Administrative |
2,
4,
5,
6,
7,
8,
9 |
|
Supervisory/managerial/administrative positions
are those with job codes 6000-6999 and 8000-8999. These include administrative
assistants, editorial assistants, and many employees with job titles that
include the words "manager", "supervisor", "director", or "administrator." |
1400-1499 |
Technical |
2,
4,
5,
6,
7,
8,
9 |
|
Technical positions are those with job codes
1000-1999. These include laboratory technicians, drafters, computer operators,
photo technicians, electronics technicians, and etc. |
1500-1599 |
Service/Trades |
2,
4,
5,
6,
7,
8,
9 |
|
Service/trade positions are those with job
codes 2000-3999. These include service workers, carpenters, electricians,
plumbers, machinists, printing skilled tradesmen, skilled and semi-skilled
operators, security officers, and laborers, and etc. |
1600-1699 |
Clerical Nonunion |
2,
4,
5,
6,
7,
8,
9 |
|
Clerical nonunion positions are those with
job codes 4000-4999. These include clerical positions not covered by the
clerical bargaining unit, such as confidential positions. This category
also includes some student or short term clerical positions from job code
series 3000-3999. Questions about the inclusion of specific positions in
this category should be addressed to University Human Resources Management. |
1700-1799 |
Clerical Union |
2,
4,
5,
6,
7,
8,
9 |
|
Clerical union positions are those with job
codes 5000-5999. These include all positions covered by the clerical bargaining
unit It also includes most nonconfidential temporary or part-time clerical
positions. Questions about the inclusion of specific positions in this
category should be addressed to University Human Resources Management. |
1800-1899 |
Research and Teaching Assistants |
2,
4, 5,
6, 7,
9 |
|
1801 |
Type B Research Assistants
Subaccount 1801 is to be used only for graduate students
conducting research that is an integral and required part of their student
dissertations. The students and research involved should meet the following
criteria:
-
The student must be Ph.D. student in fourth quarter of residence
or beyond.
-
The student must be registered for all quarters in which
he or she is on the Assistantship (summer quarter as well as the academic
year).
-
Minimum earnings must be in accordance with Provost Office
guidelines.
-
The research position must be a 12-month appointment or longer.
-
The research must be sponsored research funding.
A Student Teaching/Research Appointment Form (HR Form UPP
171A) must be completed and processed in order to use subaccount 1801.
Job codes 7319-00 will automatically be charged to subaccount 1801. Job
codes 7319-00 cannot be charged to any other subaccount. Subaccount 1801
will only accept entries that are processed through the payroll department.
Any transfers needed must be done using a Transfer of Payroll Charges/Credits
Form (Comptroller's Payroll Form 61P). Journal Vouchers and Expenditure
Transfers will not be accepted. |
1802 |
Teaching Fellows--Level 2
Level 2 Teaching Fellows include Writing Lectors, Course
Assistants, Writing Interns, Laboratory Course Assistants, and College
Fellows. A Student Teaching/Research Appointment Form (HR Form UPP 171A)
must be completed and processed in order to use subaccount 1802. Job codes
7942-99 are automatically charged to subaccount 1802; subaccount 1802 will
only accept these job codes. This subaccount will accept entries that are
processed through the payroll department. Any transfers needed must be
done using a Transfer of Payroll Charges/Credits Form (Comptroller's Payroll
Form 61P). Journal Vouchers and Expenditure Transfers will not be accepted. |
1803 |
Reserved for Budgeting Purposes
Subaccount 1803 is reserved for use by the Budget Office. |
1804-1899 |
All other research/teaching assistants |
|
FRINGE BENEFITS
Fringe benefits charges are generated by the payroll system
based on an employee's job and eligibility codes. Subaccount 1900 can be
used as a budget pool for the fringe benefit subaccounts. |
1900 |
Budget Pool for Fringe Benefits |
2,
4, 5,
6, 7,
8, 9 |
1901 |
Fringe Benefits Level 1 |
2, 4,
5, 6,
7 |
|
Level 1 fringe benefits apply to faculty,
to many in the "Other Academic" job code category, and to those with earnings
over a certain level set by the University. |
1902 |
Fringe Benefits Level 2 |
2,
4,
5,
6,
7,
8,
9 |
|
Level 2 fringe benefits cover nearly all
permanent, regular, full-time and part-time nonacademic employees in the
University. |
1903 |
Fringe Benefits Level 3 |
2,
4,
5,
6,
7,
8,
9 |
|
Level 3 fringe benefits apply to unregistered
students as well as temporary and casual employees. |
1904 |
Fringe Benefits Lump Sum Payments |
2,
4,
5,
6,
7,
8,
9 |
|
Lump sum fringe benefits payments are only
used in those cases where the Provost’s Office authorizes the payment of
special benefits. |
1906 |
Fringe Benefits Level 4 |
2,
4,
5,
6,
7,
8,
9 |
1908 |
Fringe Benefits—Employee Contribution |
2,
4, 5,
6, 7,
8 |
1909 |
Fringe Benefits—Special Payments |
2,
4, 5,
6, 7,
8 |
|
Subaccount 1909 is to be used for Staff Benefits
expenditures. The type of expenditure will be identified by the six-digit
account number. This subaccount is valid only for staff benefit accounts
4–99600/99799. |
SERVICES
A service is broadly defined as any activity provided
by a department or an outside organization where the charge is assessed
on a fee-for-service basis. For example, if an audio-visual service department
provides a projectionist to the Comptroller’s Office and charges for the
service, the Comptroller’s Office charge would be made to subaccount 2100.
By contrast, if the Comptroller’s Office hires someone to project a movie
and puts that person on the departmental payroll, then that person’s salary
is not a service expense, but rather a payroll expense. In that case, the
salary should be charged to the Comptroller’s Office Technical salary subaccount. |
2000 |
Budget Pool for Non-Personnel 2100-4999,
used with ABR=2 or 4 |
2,
4, 5,
6, 7,
8, 9 |
2001 |
Budget Pool for Services 2100-4999, used with ABR=3
or 5 |
2,
4,
5,
6,
7,
8,
9 |
2100-2199 |
Audio-Visual |
2, 4,
5, 6,
7, 8, 9 |
|
Subaccounts 2100-2199 record charges for
audiovisual services billed by a University department or outside company. |
2200-2299 |
Animal Care |
2, 4,
5, 6,
7, 9 |
|
Subaccounts 2200-2299 record charges for
services rendered in conjunction with animal care, including laboratory
care, feeding of animals, cleaning of cages, veterinary care, etc. (For
the purchase of animals see subaccount 5100.) |
2300-2399 |
Central Shop Charges—PSD |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2300-2399 record charges for
services provided by the Physical Science Department’s Central Shop. (For
charges related to the fabrication of equipment, see subaccounts 6200 to
6299.) |
2400-2499 |
Computing—Computation Center |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2400-2499 record charges for
services provided by the University’s Computation Center. |
2500-2599 |
Computing—Other University Computers |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2500-2599 record charges for
the use of University computers that are not operated by the Computation
Center. |
2600-2699 |
Computing—Non University Computers |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2600-2699 record charges for
computing services provided by organizations other than the University
of Chicago. |
2700-2799 |
Consultants and Professional Fees |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2700-2799 record charges for
professional services provided by people who are not employees of the University,
including accountants, lawyers, and consultants. This also includes honorariums
paid to outside lecturers. |
2800-2899 |
Departmental Service Units Charges |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2800-2899 record charges for
services provided by specified departmental recharge units including the
machine shops and electrical shops in FMI and JFI, the engineering service
and electrical shop in EFI, the cartography unit in Geography, and the Pritzker Nanofab (PNF). |
2900-2999 |
Duplicating/Printing |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 2900-2999 record charges for
duplication and printing provided by a University facility or by an outside
organization. |
3000-3099 |
Business Meals and Social Activities |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3000-3099 record the cost of
business meals (in town or out of town) and beverages, including alcoholic
beverages. The cost of a meal incurred as a part of out-of-town travel
can be charged to a travel expense subaccount unless the meal was a business
meal. The cost of all alcoholic beverages, whether incurred in town or
out of town, must be charged to subaccounts 3000-3099.
The cost of social activities (e.g., a holiday party)
and any costs directly related to such costs (e.g., transportation, tent
rental, tickets, etc.) must be charged to subaccounts 3000-3099.
Personal entertainment activities are unallowable and unreimbursable expenses
in accordance with the University’s travel policy (Financial Policy No.
1202).
See Financial Policy No. 1203 for the University’s policy
on business meals and social activities. |
3100-3199 |
Human Subjects/Volunteer Expense |
2, 4,
5, 6,
7, 9 |
|
Subaccounts 3100-3199 record fees paid to
human subjects or volunteers in conjunction with research. |
3200-3299 |
Insurance |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3200-3299 record charges for
insurance premiums for equipment and vehicles. |
3300-3399 |
Maintenance/Repair Costs |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3300-3399 record charges for
maintenance contracts or repair of equipment or vehicles. |
3400-3499 |
Patient Care—Inpatient Routine |
2, 4,
5, 6,
7 |
|
Subaccounts 3400-3499 record charges for
routine services provided to hospitalized subjects including dietary and
nursing services, minor medical and surgical supplies, regular room fees,
and the use of equipment and facilities for which a separate charge is
not customarily made. |
3500-3599 |
Patient Care—Inpatient Ancillary |
2,
4, 5,
6 |
|
Subaccounts 3500-3599 record charges for
ancillary services provided to hospitalized subjects including x-ray, operating
room, laboratory, pharmacy, blood bank, and pathology. |
3600-3699 |
Patient Care—Outpatient |
2,
4, 5,
6 |
|
Subaccounts 3600-3699 record charges for
services provided to subjects who are not hospitalized. |
3700–3779 |
Physical Plant Department Services |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3700–3779 record periodic
or one-time plant expenses such as work order requests for repairs
or renovations and standing service orders. |
3780-3789 |
Facilities—Fixed Services |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3780-3789 record recharges
for basic custodial and/or plant department services or contracts
purchased from or through Facilities Services. Such recharges are
usually predetermined and their cost fixed by agreement with Facilities
Services at the beginning of each fiscal year. Units have their choice
of using the following two designated subaccounts, or of customizing
a more detailed breakdown of their expenses in subaccounts 3785 through
3789:
3781 |
Custodial Services Recharges |
3782 |
Facilities Services Recharges |
|
3790-3799 |
OFP & M—Utility Expenses |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3790-3799 record recharges from utilities,
including vehicular gasoline purchased from Facilities Services. The
following subaccounts should be used:
3791 |
Electricity Recharges |
3792 |
MSD (Metropolitan Sanitary District) Recharges |
3794 |
Vehicular Gasoline Purchases |
3795 |
Water Recharges |
3796 |
City Sewer Recharges |
3797 |
Steam Recharges |
3798 |
Gas Fuel Recharges |
|
3800-3899 |
Postage/Mailing/Shipping |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3800-3899 record charges related
to postage, postage meters, shipping, freight, and mailing services. |
3900-3999 |
Professional Development |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 3900-3999 record charges for
services or fees relating to the training and professional development
of University employees. These charges include fees for conference registration
and training programs as well as the cost of instructional material. (Travel
and housing, if any, relating to professional development should be charged
to subaccounts 7100 to 7199 or 7300 to 7399.) |
4000-4099 |
Publication Costs |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 4000-4099 are to be used only
for costs such as line, page, or submission charges incurred for the purpose
of publishing a scholarly article or monograph. (For ordinary printing
and duplication costs, use subaccount 2900.) |
4100-4199 |
Radiation Protection |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 4100-1499 record charges for
services provided by the University’s Radiation Protection Service or similar
units. |
4200-4299 |
Telephone/Telegraph/Telex |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 4200-4299 record charges for
communication services provided by the Networking Service and Incormation
Technologies organization (NSIT), or by outside companies. |
4300-4399 |
Temporary Agency Help |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 4300-4399 record charges for
registry nurses, clerical help, and other temporary labor provided and
billed by an outside company. |
4400-4499 |
Transportation Services/Livery Services |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 4400-4499 record charges for
services provided by University Transportation, taxi, and other livery
services typically within the Chicago metropolitan area. (Similar services
provided in conjunction with domestic or foreign travel should be charged
to subaccounts 7100/7500.) |
4600-4699 |
Staff Benefit Expenses |
|
|
Subaccounts 4600-4699 are used to record
funding and expenditure activity for employee benefit programs. Funding
includes payroll deductions, direct payments, and third party reimbursements.
Expenditures include payments to vendors for program services, payments
to employees, and tuition remission. This subaccount is only available
for use by the Office of Staff Benefits in the 4–99400/99599 account range. |
4900-4999 |
All Other Services |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 4900-4999 record charges for
miscellaneous services not categorized in subaccounts 2100–4699. |
SUPPLIES
Supplies are raw materials of any cost and goods with
a per item cost of less than $5,000 or a useful life of less than one year.
Refer to the Equipment section for items that
cost $5,000 or more. |
5000 |
Budget Pool for Supplies 5100-5999, used
with ABR=3 or 5 |
2,
4,
5,
6,
7,
8,
9 |
5100-5199 |
Animal Purchases/Supplies |
2, 4,
5, 6,
7, 9 |
|
Subaccounts 5100-5199 record charges for
the purchase of animals and animal supplies if these costs are separate
from animal care costs. |
5200-5299 |
Food Supplies |
2, 4,
5, 6,
7, 9 |
|
Subaccounts 5200-5299 should only be used
by departments that buy bulk institutional foods and related products and
subsequently prepare and sell the items for consumption. Business related
meal expenses (restaurant charges, Quad club bills, food items purchased
for a University function/meeting, etc.) should be charged to either a
business meal sub account (3000–3099) or to a travel subaccount (7100–7599). |
5300-5399 |
Hospital/Clinical Supplies |
2, 4,
5, 6,
7, 9 |
|
Subaccounts 5300-5399 record charges for
supplies for treating human subjects in a clinical or outpatient setting. |
5400-5499 |
Laboratory Supplies |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 5400-5499 record charges for
supplies such as test tubes, masks, chemicals, gases, and instruments of
nominal value. |
5500-5599 |
Office and Education Supplies |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 5500-5599 record charges for
the purchase of general purpose supplies for office or classroom use.
This category would also cover all purchases of office machines, computers
and furniture with a cost of less than $5000 per item. |
5600-5699 |
Shop Supplies |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 5600-5699 record charges for
shop supplies including tools, parts, and fittings for generalized shop
uses. |
5800-5899 |
Computer Software - under $100,000 |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 5800-5899 record charges for
computer software purchases. If the cost of the software exceeds
$100,000, use the Computing Equipment subaccounts 6300-6399. |
5900-5999 |
All Other Supplies |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 5900-5999 record charges for
miscellaneous supplies not categorized in subaccounts 5100–5899, including
vehicle fees and expenses, custodial supplies, recreational supplies,
etc. |
EQUIPMENT
Equipment is defined as an item of nonexpendable, tangible
personal property having a useful life of more than one year and an acquisition
cost that is $5,000 or more. Total cost includes freight, in-transit
insurance, installation, and any modification or accessories necessary
to make the equipment usable. (Supplies and replacement parts should be
charged to the appropriate supply subaccount.) |
6000 |
Budget Pool for Equipment 6100-6999, used
with ABR=3 or 5 |
2,
4,
5,
6,
7,
8,
9 |
6100-6199 |
Scientific and Technical Equipment - $5,000 or
more per unit |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6100-6199 record special purpose
equipment for medical, scientific, or technical research. |
6200-6299 |
Fabricated (Constructed) Scientific and Technical
Equipment |
2,
4, 5,
6, 7,
8, 9 |
|
Subaccounts 6200-6299 record scientific and
technical equipment that is constructed or assembled to accomplish a special
purpose in the performance of a project. Its cost includes parts and University
shop charges, but excludes University labor expense unless included in
the University shop charges. Separate subaccounts must be used to record
the cost of fabricating each piece of equipment. |
6300-6399 |
Computing Equipment - $5,000 or more per unit |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6300-6399 record equipment used
in automatic data processing, word processing, computing, and telephone
communications. This includes central processing units, tape and disk drives,
terminals, printers, ITE instruments and data boards (DOB’s), microcomputers,
and operating software purchased with the hardware, and software which
costs over $100,000. |
6400-6499 |
Office and Educational Equipment - $5,000 or more
per unit |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6400-6499 record general purpose
office equipment including copiers and audio-visual equipment. |
6500-6599 |
Furniture and Fixtures - $5,000 or more per unit |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6500-6599 record general purpose
furniture such as desks, cabinets, and tables. |
6600-6699 |
Shop Machinery and Tools - $5,000 or more per unit |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6600-6699 record general purpose
shop machinery such as lathes, milling machines, bandsaws, and grinding
machines. |
6700-6799 |
Vehicles |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6700-6799 record general purpose
light and heavy duty vehicles, including trucks, tractors, and rider-mowers. |
6800-6899 |
Contract Deliveries |
|
|
Subaccounts 6800-6899 record equipment that is purchased
or constructed by the University of Chicago under a contractual agreement
with another institution or the federal government. This equipment
will be delivered to the contracting agency. |
|
6900-6999 |
All Other Equipment - $5,000 or more per unit |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 6900-6999 record miscellaneous
equipment not categorized in subaccounts 6100–6799. |
TRAVEL
The following subaccounts are to be used for expenses
related to travel including tickets, taxi, car rental, hotel, and meals.
(For travel entirely within the Chicago area, use subaccounts 4400 to 4499.) |
7000 |
Budget Pool for Travel 7100-7599, used
with ABR=3 or 5 |
2,
4,
5,
6,
7,
8,
9 |
7100-7199 |
Domestic Travel—Faculty/Staff/Students |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 7100-7199 record travel within
the United States, its possessions and territories, and Canada by
employees and students of the University. |
72007299 |
Domestic Travel—Other |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 7200-7299 record travel within
the United States, its possessions and territories, and Canada by individuals
who are not employees or students of the University. |
7300-7399 |
Foreign Travel—Faculty/Staff/Students |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 7300-7399 record travel outside
the United States, its possessions and territories, and Canada by employees
or students of the University. |
7400-7499 |
Foreign Travel—Other |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 7400-7499 record travel outside
the United States, its possessions and territories, and Canada by individuals
who are not employees or students of the University. |
7500-7599 |
Relocation Expense |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 7500-7599 record travel, moving,
and related expenses involved in relocating an employee to a new principal
workplace of the University. As required by law, this information is furnished
to the IRS and to the University employee by the Payroll department of
the Comptroller’s Office. |
OTHER GENERAL COSTS
|
7600 |
Budget Pool for Other General Costs 7600-8599,
used with ABR=3 or 5 |
2,
4,
5,
6,
7,
8,
9 |
LEASES/RENTAL
Subaccounts in the leases/rental range should be used
for leases or long term rental agreements. (Car rental expenses related
to travel should be charged to subaccounts 7100–7500.) |
7800-7999 |
Equipment Lease Rental
7800-7849 |
Base Rent Long Term Lease |
|
7850-7899 |
Variable Rent Long Term Lease |
|
7900-7949 |
Short Term Lease |
|
7950-7999 |
Internal Lease |
|
|
2, 4,
5, 6, 7,
9
|
8000-8196 |
Space Rental
8000-8049 |
Base Rent Long Term Lease |
|
8050-8099 |
Variable Rent Long Term Lease |
|
8100-8149 |
Short Term Lease |
|
8150-8196 |
Internal Lease |
|
|
2, 4,
5, 6, 7,
9
|
8197 |
Finance Lease Contra (Financial Services Only)
|
2, 4,
5, 6, 7,
8, 9
|
8198 |
Foreign Currency Exchange Gain/Loss (Financial Services Only)
|
2, 4,
5, 6, 7,
8, 9
|
8199 |
Operating Lease GAAP Adjustment (Financial Services Only)
|
2, 4,
5, 6, 7,
8, 9
|
TRAINING EXPENSES/STUDENT
AID
Subaccounts in the training expenses/student aid range
are to be used for expenses related to student aid and student training.
Expenses related to the professional development of employees should be
charged to subaccounts 3900–3999. |
8300 |
Budget Pool for Training Expense 8300-8399,
used with ABR=0 |
2,
4,
5,
6,
7,
8,
9 |
8301 |
Reward Funds -- Budget Only |
2,
4, 5,
6, 7,
8 |
|
Subaccount 8301 is used for budgeting purposes
only. It is allocated to increase financial aid awards to continuing students.
Tuition and stipend aid distributions have not been specified. |
8302 |
Restricted Support -- Budget Only |
2,
4, 5,
6, 7,
8 |
|
Subaccount 8302 is used for budgeting purposes
only. It is the estimated support of financial aid commitments expected
to come from restricted sources. |
8303 |
LOA/Attrition/PF -- Budget Only |
2,
4,5,
6, 7,
8 |
|
Subaccount 8303 is used for budgeting purposes
only. It is the estimated difference between financial aid awards/commitments
and actual fiscal year expense due to attrition, temporary leaves of absence,
or temporary "Pro Forma" registration among funded students. |
8310-8317 |
Tuition Aid—College and Graduate Students |
2,
4, 5,
6, 7
|
|
Tuition aid is an award made to a student
to defray the cost of tuition assessed by the University as a result of
the student’s enrollment in a program of study. For students in the college,
the aid may help to defray the cost of their other educational expenses
as well.
Tuition aid awards, and any corrections or transfers of
tuition aid awards, are entered into FAS through the Financial Aid Awards
module of the Student Information System. To properly record transactions
to this subaccount, the following criteria must be met:
-
The student is eligible to receive the award in accordance
with University and divisional policy.
-
The student receiving the tuition aid is assigned a U of
C student identification number in the Student Information System (SIS).
-
The student receiving the tuition aid is registered in the
academic quarter for which the tuition aid is granted.
-
For graduate students, the amount of tuition aid cannot exceed
the amount of the tuition charge for the academic quarter. For students
in the college, the aid cannot exceed the amount of the educational charges
assessed for the academic quarter.
-
Tuition aid is an allowable expense in the FAS account charged.
See the Student Tax Guides for U.S. and foreign students
for information on the taxability of tuition aid. Copies of these guides
can be obtained from the Office of the Comptroller, Payroll Department. |
8318 |
Research Assistant Tuition Aid—Adjustments |
2,
4, 5,
6, 7
|
|
Subaccount 8318 is restricted to Comptroller’s
Office use only. |
8319 |
Research Assistant Tuition Aid |
2,
4, 5,
6, 7
|
|
Subaccount 8319 records the direct cost of
tuition aid awarded to research assistants. It is charged to accounts that
pay research assistant compensation. The subaccount is system controlled.
It is not available for use by administrators. |
8320-8329 |
Student Aid—Graduate Students |
2,
4, 5,
6, 7
|
|
Stipend aid is an award made to a graduate
student to cover expenses incurred in addition to tuition and fee expenses.
Types of expenditures covered by stipend aid include: books, supplies,
and equipment required for course instruction.
To properly record transactions to this subaccount, the
following criteria must be met:
-
The student is eligible to receive the award in accordance
with University and divisional policy.
-
The student receiving the stipend aid is assigned a U of
C student identification number in the Student Information System (SIS).
-
The student receiving the stipend aid is registered in the
academic quarter for which the aid is being granted.
-
Stipend aid is an allowable expense in the FAS account charged.
-
The recipient is not a post-doctoral fellow. (See subaccount
8370 for post doctoral fellowship stipend payments.)
A stipend award, correction, or expense transfer to a U.S.
Citizen or Resident is recorded in this subaccount through the Financial
Aid Awards module of the Student Information System. Stipend awards to
Non-resident Aliens of the United States must be processed on the Student
Scholarship/Fellowship Payment Voucher, Comptroller’s Form 89. Please refer
to the instructions on the back of Form 89 for stipend payment procedures.
Also see the Student Tax Guides for U.S. and foreign students for information
on the taxability of stipend payments. Copies of these guides can be obtained
from the Office of the Comptroller, Payroll Department. |
8330-8339 |
Stipend Aid—Graduate Student Dependents |
2,
4, 5,
6, 7
|
|
A graduate student dependent stipend is an
award to a graduate student’s dependent (i.e., spouse or child) to cover
living expenses. A stipend payment to a dependent is allowable only if
it is approved by a granting agency. |
8340-8349 |
Student Prizes |
2,
4, 5,
6, 7
|
|
Subaccounts 8340-8349 record awards to students
for achieving superiority or excellence in a competition. |
8350-8359 |
Institutional /Supply Allowance—Graduate Students |
2,
4, 5,
6, 7
|
|
Subaccounts 8350-8359 are to be used in those
cases where a funding agency makes an allocation to cover a student’s miscellaneous
training expenses. Individual agency policy governs which items can be
charged to this category. |
8360-8369 |
Fee Aid—College and Graduate Students |
2,
4, 5,
6, 7
|
|
Fee aid is an award made to a student to
defray the cost of fees assessed by the University as a result of the student’s
enrollment in a program of study.
Fee aid awards, corrections, and transfers are entered
into FAS through the Financial Aid Awards module of the Student Information
System. To properly record transactions to this subaccount, the following
criteria must be met:
-
The student is eligible to receive the award in accordance
with University and divisional policy.
-
The student receiving the fee aid is assigned a U of C student
identification number in the Student Information System (SIS).
-
The student receiving the fee aid is registered in the academic
quarter for which the aid is granted.
-
The amount of fee aid does not exceed the fees assessed by
the University for the academic quarter.
-
Fee aid is an allowable expense in the FAS account charged.
-
The recipient is not a post doctoral fellow. (See subaccount
8380 for post doctoral fellowship fee aid.)
See the Student Tax Guides for U.S. and foreign students
for information on the taxability of fee aid. Copies of these guides can
be obtained from the Office of the Comptroller, Payroll Department. |
8370-8379 |
Stipend Aid—Post Doctoral Fellowships |
2,
4, 5,
6, 7
|
|
Subaccounts 8370-8379 are used to record
stipend payments to post doctoral fellows. The fellowship is granted for
the purpose of aiding a fellow in the pursuit of study or research to advance
the fellow’s education and training. No part of the stipend represents
compensation for past, present, or future services by a fellow for the
University, the grantor, or any individual. The Post Doctoral Fellowship
Appointment Form (Comptroller’s Payroll Form 11F) is used to award aid
to a fellow. The charge will be applied to the FAS account through the
University Payroll System. See the back of the appointment form for information
on the taxability of this stipend. |
8380-8389 |
Fee Aid—Post Doctoral Fellowships |
2,
4, 5,
6, 7
|
|
Subaccounts 8380-8389 are used to pay or
reimburse post doctoral fellows for fees assessed them by the University.
The fee must be an acceptable charge to the grant or contract. The payment
or reimbursement must be requested on a Post Doctoral Supplemental Stipend
Payment Form. |
8390 |
Miscellaneous Non-Aid Payments |
2,
4, 5,
6, 7
|
8391 |
Graduate Teaching Transfer |
2,
4, 5,
6, 7
|
8392 |
COVID Related Student Grants |
2,
4, 5,
6, 7
|
LIBRARY AND ART ACQUISITIONS
|
8500–8598 |
Library Acquisitions |
2,
4, 5,
6, 7,
8 |
|
Subaccounts 8500–8598 are to be used only
by the University of Chicago Libraries for the acquisition of materials.
(Purchases of books and other training materials by departmental libraries
should be charged to subaccount 5500.) |
8599 |
Art Acquisitions |
2,
4, 5,
6, 7,
8 |
|
Subaccount 8599 records the acquisition of
art objects. |
SUBCONTRACTS
|
8600-8699 |
Subcontracts |
|
|
Subaccounts 8600-8699 are used in certain
projects where agency approval has been secured for subcontracting a portion
of the activity to another institution. |
CONSTRUCTION/RENOVATION
AND ACQUISITION OF REAL ESTATE
Construction, renovation, and property acquisitions
subaccounts are to be used for expenses relating to new construction,
renovations, and purchases of land and buildings. All renovation
and construction projects with a proposed cost of $100,000 or more
must be accounted for in Ledger 8 - Plant Funds. All purchases of
land and buildings must be made from a Ledger 8 - Plant Fund account
and in accordance with University Policy.
|
8700-8899 |
Construction/Renovations |
2,
4, 5,
6, 7,
8, 9 |
|
Subaccounts 8700-8899 record the construction,
renovation or purchase of buildings and land. |
8750 |
Purchase of Land and Buildings |
2,
4, 5,
6, 7,
8, 9 |
|
Subaccount 8750 records the acquisition
of land and buildings. |
OCCUPANCY AND MAINTENANCE
Occupancy and maintenance subaccounts are to be used
by central administration for payment of utilities and by those
departments with rental arrangements which require the department
to pay for the utilities.
|
8905 |
Utilities—New Construction |
|
8910-8919 |
Electricity |
|
8920-8929 |
Water |
|
8930-8939 |
Steam |
|
8940-8949 |
Fuel |
|
8950-8959 |
Oil |
|
8960-8969 |
Sewer |
|
8970-8979 |
Gas |
|
8980-8984 |
Property Taxes |
|
8985 |
Property Taxes—Refunded |
|
INTEREST EXPENSE
|
9000-9009 |
Interest on Cash Overdrafts |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 9000-9009 record charges for
cash overdrafts incurred as a result of everyday operations. |
9012 |
Interest on Borrowings |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 9010-9011 record charges for
interest on borrowings.
9010 |
Interest on Internal Loans |
9011 |
External Interest Expense |
9012 |
Bond Interest Expense |
|
|
|
|
|
|
|
|
|
|
|
9013 |
Interest of Financing Leases |
2,
4,
5,
6,
7,
8,
9 |
OVERHEAD / INDIRECT COSTS
|
9100 |
Indirect Costs |
|
|
Subaccount 9100 records the overhead expense
charged to grants and contracts that have been awarded to the University.
This expense is computed as a percentage of all or of some direct
cost expenditures specified by the grant or contract. This subaccount
is for Comptroller’s Office use only. |
9101 |
IDC - Cost Sharing |
2,
4, 5,
6, 7,
8 |
|
Subaccount 9101 records the amount of indirect cost
that is cost shared by the University to meet a sponsored award's
mandatory cost sharing requirement. |
|
9102 |
Indirect Costs—Argonne National Laboratory |
|
|
Subaccount 9102 records the overhead expense
charged to grants and contracts awarded to the University of Chicago
where the full amount of funds awarded is only for costs incurred
at Argonne National Laboratory. This subaccount is for Comptroller’s
Office use only. |
9103–9107 |
Indirect Costs—Subcontracts |
|
|
Subaccounts 9103–9107 record the overhead
expense charged against subcontracts under U of C grants and contracts.
Form #86 is used to generate automatic journal entries when charges
are placed against a specific subcontract subaccount. A separate indirect
cost subaccount is needed to capture the overhead for each subcontract
within a grant or contract. This subaccount is for Comptroller’s Office
use only. |
9108 |
Indirect Costs—Chapin Hall Center for Children |
|
|
Subaccount 9108 records the overhead expense
charged to non-federal grants and contracts awarded to the Chapin
Hall Center for Children. All overhead expense is credited directly
to CHC. Form #86 is used to generate automatic journal entries when
charges are placed against non-federal CHC grants or contracts. This
sub account is for Comptroller’s Office use only. |
9109-9111 |
Indirect Cost |
|
9112 |
Indirect Cost Adjustments |
|
|
Subaccount 9112 records various adjustments
needed for subaccount 9100. These adjustments are only made by the
Comptroller’s Office. Accordingly, this subaccount is for Comptroller’s
Office use only. |
9120 |
Indirect Costs—Animal Resource Center (ARC) |
|
|
Subaccount 9120 records overhead expense
generated by charges to subaccounts 2200 and 5100 on grants and contracts.
These subaccounts allow for a smaller indirect cost recovery percent
than other direct cost expenditures. The applicable charges to subaccounts
2200 and 5100 must be generated through the Animal Resource Center.
This subaccount is for Comptroller’s Office use only. |
9121 |
Indirect Costs—ARC Adjustments |
|
|
Subaccount 9121 records various adjustments
needed for sub account 9120. These adjustments are only made by the
Comptroller’s Office. Accordingly, this subaccount is for Comptroller’s
Office use only. |
9122 |
Indirect Costs—Argonne 2nd Project Year |
|
|
Subaccount 9122 records the overhead expense
charged specifically for the second project year to grants and contracts
awarded to the University of Chicago, where the full amount of funds
awarded is only for costs incurred at Argonne National Laboratory.
This subaccount is for Comptroller’s Office use only. |
9132 |
Indirect Costs - Argonne 3rd Project Year |
|
|
Subaccount 9132 records the overhead expense
charged specifically for the third project year to grants and contracts
awarded to the University of Chicago, where the full amount of funds
awarded is only for costs incurred at Argonne National Laboratory.
This subaccount is for Comptroller’s Office use only. |
9142 |
Indirect Costs - Argonne 4th Project Year |
|
|
Subaccount 9142 records the overhead expense
charged specifically for the fourth project year to grants and contracts
awarded to the University of Chicago, where the full amount of funds
awarded is only for costs incurred at Argonne National Laboratory.
This subaccount is for Comptroller’s Office use only. |
9150-9151 |
General & Administrative Expenses (DR/CR) |
|
|
Subaccounts 9150–9151 record the University’s
allocation of general and administrative expenses. The offset entry
goes to unique accounts within the 4–99800/99899 range using this
same expense subaccount 9150–9151. |
9152 |
Indirect Costs - Argonne 5th Project Year |
|
|
Subaccount 9152 records the overhead expense
charged specifically for the fifth project year to grants and contracts
awarded to the University of Chicago, where the full amount of funds
awarded is only for costs incurred at Argonne National Laboratory.
This subaccount is for Comptroller’s Office use only. |
9162 |
Indirect Costs - Argonne 6th Project Year |
|
|
Subaccount 9162 records the overhead expense
charged specifically for the sixth project year to grants and contracts
awarded to the University of Chicago, where the full amount of funds
awarded is only for costs incurred at Argonne National Laboratory.
This subaccount is for Comptroller’s Office use only. |
9170–9179 |
Intra-divisional Overhead Expenses (DR/CR) |
|
|
Subaccounts 9170–9179 record the general
and administrative overhead expenses assessed by a central administration
of a department or division to operating units within its structure.
The offset entry also uses a subaccount within the range 9170–9179. |
CONTINGENCY/SAVINGS
PROJECTIONS
(Budgeting Purposes Only)
|
9200–9279 |
Contingency/Unallocated (Budgeting Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccounts 9200–9279 are used for budgeting
purposes only to reflect estimated positive budget variances, construction
project contingencies, and unallocated or unassigned funds. No expenditures
should be charged against this subaccount. Contingency funds for a specific
purpose should be budgeted in the appropriate expenditure subaccount (e.g.,
contingency funds for faculty salaries should be budgeted
in subaccount 10XX). |
9285 |
Federal Non-Faculty Savings—Ledger 5 (Budgeting Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9285 is used by academic departments
to record an estimate of non-faculty salary, non-faculty staff benefits
and/or non-salary expenditure reimbursements realized by charging a federal
grant. This subaccount is for budgeting purposes only. |
9286 |
Nonfederal Non-Faculty Savings—Ledger 6 (Budgeting
Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9286 is used by academic departments
to record an estimate of non-faculty salary, non-faculty staff benefits
and/or non-salary expenditure reimbursements realized by charging a nonfederal
gift/grant/contract account. This subaccount is for budgeting purposes
only. |
9287 |
Endowment Non-Faculty Savings—Ledger 7 (Budgeting
Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9287 is used by academic departments
to record an estimate of non-faculty salary, non-faculty staff benefits
and/or non-salary expenditure reimbursements realized by charging a restricted
endowment income account. This subaccount is for budgeting purposes only. |
9295 |
Federal Faculty Savings—Ledger 5 (Budgeting Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9295 is used by academic departments
to record an estimate of reimbursements for faculty salaries and benefits
realized by charging a faculty member’s services to a federal grant. This
subaccount is for budgeting purposes only. |
9296 |
Nonfederal Faculty Savings—Ledger 6 (Budgeting Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9296 is used by academic departments
to record an estimate of reimbursements for faculty salaries and benefits
realized by charging a faculty member’s services to a nonfederal gift/grant.
This subaccount is for budgeting purposes only. |
9297 |
Endowment Faculty Savings—Ledger 7 (Budgeting Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9297 is used by academic departments
to record estimates of reimbursements for faculty salaries and benefits
realized by charging a faculty member’s services to a restricted endowment
income account. This subaccount is for budgeting purposes only. |
9298 |
Leaves of Absence (Budgeting Only) |
2,
4,
5,
6,
7,
8,
9 |
|
Subaccount 9298 is used to record estimates
of reimbursements for faculty salaries and benefits realized as the result
of leaves of absence. This subaccount is for budgeting purposes only. |
TRANSFER SUBACCOUNTS
|
9300 |
Mandatory Transfers |
|
|
Subaccount 9300 records the transfer of funds
arising from (1) a binding legal agreement related to the financing of
property, plant, or equipment, and (2) a grant agreement from an agency
of the federal government under which the University is required to match
an award. Specific mandatory transfer subaccounts and their purposes are
as follows:
9369 |
To Loan Funds for Grant Matching |
9371 |
To Plant Funds for Principal & Interest |
9372 |
To Plant funds for Principal only |
9373 |
To Plant funds for Interest only |
|
9400–9499 |
Nonmandatory Transfers |
2, 4,
5, 6,
7 |
|
Nonmandatory transfers are transfers of funding.
They serve a variety of objectives such as the underwriting of the
restricted budget.
Special Edits: When these account
controls are used, the offsetting account control must be either
a 51nn or 94nn subaccount.
Salary/Benefit Support transfers are to transfer
funding to a division/department in support of salary. These transfers
are not meant to bypass the payroll transfer process.
9411 |
Salary Support Faculty |
9412 |
Salary Support Academic Non-Faculty |
9413 |
Salary Support Staff |
9414 |
Benefit Support |
9415 |
Operating / Program Support Within Division
(Non-Plant) |
9417 |
Program Support Other Division (Non-Plant) |
9421 |
Regular BSD Unrstricted Allocation Distribution
to various BSD SL 2 accounts (DEBIT and CREDIT) |
9422 |
Regular BSD Unrestricted Allocation Distribution
Interdepartmental (DEBIT and CREDIT) |
9423 |
BSD: Inpatient revenue distribution (DEBIT
and CREDIT) |
9424 |
BSD: External revenue distribution (DEBIT and
CREDIT) |
9427 |
Transfer between BSD Clinical Departments and
Division (Part A transfers from Hospitals) (DEBIT and CREDIT) |
9428/9429 |
BSD Use |
9470 |
Plant Fund Division / Department Support of
Equipment Construction / Renovation Projects |
9499 |
All Other |
|
|
|
|
Comptroller's Office Use Only |
9472 |
Plant Fund Transfer for an Internal Loan Principal
Payment |
9475 |
Plant Fund Transfer for Centrally Funded Projects |
9484 |
To/From Permanently Restricted |
9485 |
To/From Temporarity Restricted |
|
9500–9599 |
REO Debit Nonmandatory Transfers |
|
|
Subaccounts 9500–9599 are reserved
for REO’s nonmandatory transfers. Specific REO nonmandatory transfer subaccounts
and their purposes are as follows:
9501 |
REO: Telephone Subsidy Transfer |
9503 |
REO: Security Program Transfers |
9505 |
REO/RHC: Student Program Transfers |
|
9600–9799 |
Lump Sum Transfer of Expenses |
2,
4, 5,
6, 7,
9 |
|
Lump sum transfer subaccounts are used to
transfer undifferentiated (not separately identifiable) expenses between
accounts. Typically, such lump sum transfers are not done by departmental
administrators, but are used by divisional or central University administrators
to transfer aggregates of expense.
Lump sum transfers should be made on Comptroller Form
60, "Journal Voucher".
Transfers of differentiated (separately identifiable)
expenses should be made on Comptroller Form 61, "Expenditure Transfer."
On the expenditure transfer, both the debit and credit side of the transfer
entry should have the same subaccount as the original entry. An exception
can be made if the subaccount that was originally charged was incorrect,
and the transfer is being made to charge the correct subaccount.
Subaccounts 9600–9699 are Lump Sum Transfers of Expenses
(Debit Subaccount), as follows:
9620–9624 |
Transfer from Ledger 2—Within Division |
9625–9629 |
Transfer from Ledger 2—Other Divisions |
9640–9644 |
Transfer from Ledger 4—Within Division |
9645–9649 |
Transfer from Ledger 4—Other Divisions |
9650–9659 |
Transfer from Ledger 5—Federal |
9660–9669 |
Transfer from Ledger 6—Nonfederal |
9670–9679 |
Transfer from Ledger 7—Endowment |
9690 |
Transfer from Ledger 9—Agency
& Misc. (must be 9690 on both debit and credit side of the entry) |
Subaccounts 9700–9799 are Lump Sum Transfers of Expenses
(Credit Subaccount), as follows:
9720–9724 |
Transfer to Ledger 2—Within Division |
9725–9729 |
Transfer to Ledger 2—Other Divisions |
9740–9744 |
Transfer to Ledger 4—Within Division |
9745–9749 |
Transfer to Ledger 4—Other Divisions |
9750–9759 |
Transfer to Ledger 5—Federal |
9760–9769 |
Transfer to Ledger 6—Nonfederal |
9770–9779 |
Transfer to Ledger 7—Endowment |
9790 |
Transfer from Ledger 9—Agency
& Misc. (must be 9790 on both debit and credit side of the entry) |
|
CREDIT SUBACCOUNTS
Credit subaccounts record the sale of goods or services
to third parties or to other University departments.
If the transaction involves the sale of goods or services
to another University department, then the credit subaccount used by the
seller to record the sale is determined by the ledger charged for the purchase.
The department making the purchase should charge an expenditure subaccount
which most closely relates to the good or service purchased. For example,
Division A sells Division B a box of Xerox paper. Division B wants the
charge recorded in its subsidiary ledger 4 account. The purchasing division,
Division B, records the charge to the office supplies expenditure subaccount
(5500) in its subsidiary ledger 4 account. The selling division, Division
A, should record the credit to the credit subaccount for the subsidiary
ledger 4 (9845). The departments should use an interdepartmental order
form, Comptroller Form 62, to record the intra-University sale. If the
transaction involves the sale of goods or services for cash, then the credit
subaccount for outside income is used by the seller to record the sale.
The sale is reported on a Report of Money Received, Comptroller form 133.
Specific credit subaccounts and their purposes are as
follows: |
9800 |
Credits via Cash (Outside Income) |
4,
5, 6,
8,
9 |
9801 |
Credits from Faculty Salaries |
4,
5, 6,
8,
9 |
9802-9819 |
Credits via Cash (Outside Income) |
4,
5, 6,
8,
9 |
9820-9824 |
Credits from Ledger 2—Within Division (Use 9890-9899
for Auxiliary Enterprises) |
4,
5, 6,
8,
9 |
9825-9829 |
Credits from Ledger 2—Other Divisions (Use 9890-9899
for Auxiliary Enterprises) |
4,
5, 6,
8,
9 |
9830-9839 |
Credits from Ledger 3—Hospitals |
4,
5, 6,
8,
9 |
9840-9844 |
Credits from Ledger 4—Within Division |
4,
5, 6,
8,
9 |
9845–9849 |
Credits from Ledger 4—Other Divisions |
4,
5, 6,
8,
9 |
9850-9859 |
Credits from Ledger 5—Federal |
4,
5, 6,
8,
9 |
9860-9869 |
Credits from Ledger 6—Nonfederal |
4,
5, 6,
8,
9 |
9870-9879 |
Credits from Ledger 7—Endowment |
4,
5, 6,
8,
9 |
9880-9888 |
Credits from All Other Sources |
4,
5, 6,
8,
9 |
9889 |
Credits from Ledger 9—Clearing Accounts |
4,
5, 6,
8,
9 |
9890-9899 |
Credits from Auxiliary Enterprises (i.e., account
range 2-20000 through 2-39999) |
4,
5, 6,
8,
9 |
UNALLOWABLE COSTS SUBACCOUNTS
An unallowable cost is a cost that cannot be charged,
either directly or indirectly, to a grant or contract as specified
by the terms of the grant or contract. Unallowable costs should
not be confused with unreimbursable costs, which are costs the University
will not pay. In contrast, unallowable costs are reimbursed by the
University; they simply cannot be charged to certain grants and
contracts.
Unallowable costs can be further divided into two
types: activity and transaction.
An activity is defined as a function or responsibility
of a person or department. The cost of the activity includes but
is not limited to salaries, benefits, phones, postage, and travel
for the person or department performing the activity. Unallowable
activities are alumni activities, bad debt losses, commencement
and convocation ceremonies, contingency provisions, fund raising,
investment management, lobbying, public relations, and student activities.
Unique six-digit FAS accounts should be created to record the costs
incurred for unallowable activities.
A transaction is an event, usually evidenced by a
receipt or group of receipts; for example, the receipt from a business
meal is evidence of a transaction. Unallowable transactions are
advertising, marketing, selling, the expenses of operating automobiles
for personal use, most business meals, social activities, fines,
penalties, officers’ housing expenses, institutional donations,
interest costs on cash overdrafts, interest costs for internal loans,
certain memberships, gifts, and trustee expenses. Unallowable transaction
costs should be coded to the appropriate unallowable cost subaccounts.
All unallowable costs should be coded to an appropriate
unallowable cost subaccount. For additional information on the University
policy regarding unallowable costs, see the University of Chicago
Financial Policies Manual, Policy Number 1013, Unallowable Costs. |
9900 |
Budget Pool for Unallowable Cost 9901-9911,
used with ABR=3 or 5 |
2,
4, 6,
7, 8,
9 |
9901 |
Advertising, Selling and Marketing |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9901 records the unallowable
costs of advertising, selling, marketing, and any corollary administrative
costs incurred to promote any products or services of the University
where the intent of the promotion is to generate revenue. |
9902 |
Personal Use of Automobile |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9902 records the unallowable
operating costs of a University-furnished automobile that is at least
partially used by an employee for his or her own personal benefit
(including transportation to and from work). The Comptroller’s Office
will initiate entries to this subaccount based upon the information
provided to the Payroll department as part of IRS Form W–2 income
reporting procedures. |
9903 |
Fines and Penalties |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9903 records unallowable costs
resulting from the failure to comply with federal, state, local, foreign,
or University policies, regulations, or laws, except when such costs
are incurred as the result of compliance with a specific provision
of a grant or contract. Any costs (legal, accounting, consulting fees,
and related costs) incurred in connection with any criminal, civil,
or administrative proceeding commenced by the Federal Government or
any State, local, or foreign government must also be charged to subaccount
9903. |
9904 |
Data Plan Reimbursements |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9904 records the cost of employees receiving data plan or other mobile phone reimbursements. |
9905 |
Institutional Donations and Contributions |
2,
4, 6,
7, 8,
9 |
|
Payments by the University to other not-for-profit
and charitable organizations in the form of a contribution or gift
are prohibited unless approved in writing by the Associate Vice President for Finance, or appropriate delegate authority.
For this purpose, a not-for-profit and charitable organization is
defined as any organization supported by charitable giving, regardless
of tax exempt status. Subaccount 9905 records all authorized payments
to not-for-profit and charitable organizations. |
9906 |
Memberships and Other Related Costs |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9906 records unallowable membership
fees and dues in civic, community, social travel or dining organizations
and clubs. |
9907 |
Non-Cash Gifts to Employees and Others |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9907 records the cost of gifts
to University employees or other individuals. |
9908 |
Pension Cost |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9908 is used by the Comptroller’s
Office only. |
9909 |
Trustee Expenses |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9909 records travel, subsistence,
life insurance, or any other expenses incurred by or on behalf of
a University trustee. |
9910 |
Procurement Card Charges |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9910 records the payment of
charges incurred as a result of using the U of C Procurement Card
with First Chicago. The procuring department is responsible for transferring
the purchases initially recorded in this subaccount to the FAS subaccount
which most appropriately reflects the nature of the expense. |
9911 |
Procurement Card Bank Service Charges |
2,
4, 6,
7, 8,
9 |
|
Subaccount 9911 records the payment of
First Chicago bank service charges assessed in conjunction with the
U of C Procurement Card program. The procuring department is responsible
for transferring the bank service charges out of this subaccount to
the FAS subaccount ultimately charged for the procurement. |
9912 |
Miscellaneous Unallowable |
2,
4, 6,
7, 8,
9 |
9913 |
Corp Card Clearing |
2, 4 |
9915 |
UChicago Creative |
2, 4, 6,
7, 8,
9 |
|
Subaccount 9915 records gifts and services rendered by UChicago Creative. This subaccount is restricted to the VP of Communications Office and Financial Services. |
9920 |
Faculty Retirement Bonus |
2,
4, 6,
7, 8
|
9921 |
Financial Planning Reimbursement |
2,
4, 6,
7, 8
|
9925 |
Declining Balance Card |
2 |
9950 |
SAA Adjustments |
2,
5, 6 |
|
Only used by Sponsored Award Accounting to adjust awards during the closing process. |
|