Policies & Procedures


 

Section: ACT
Part: APP
Statement No.: 1.3
Date: 10/31/2013
University of North Carolina - General Administration
Administrative Policies and Procedures Manual
Title: Object of Expenditure Code Description

1000 Personnel Compensation (Personnel Comp) This object class includes payments to employees for personal services and costs of fringe benefits for employees. Also, this object class includes costs of personal services rendered by individuals, firms, and agencies functioning as independent contractors and amounts paid as compensation for services to holders of assistantships, e.g., teaching assistants and research assistants.

1100       EPA Non-teaching Salaries (EPA Non-teaching Sal): This major object includes salary and other payments for personal services to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research, or other positions exempt from the State Personnel Act.

1110       EPA Regular Salaries: This minor object includes base salary payments for personal services to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research, or other positions exempt from the State Personnel Act.

1112       EPA Non-Teaching One-time Payment: This minor object includes one-time EPA salary payments for contract employees not qualifying as an independent contractor.

1117       EPA Student Research Assistant: This minor object includes EPA salary payments for student research assistants.

1140       EPA Employees on Loan (EPA Employee on Loan):  This minor object includes salary payments to full-time and part-time permanent and temporary employees occupying authorized non-teaching, administrative, research, or other positions exempt from the State Personnel Act for services rendered to borrowing state agencies for which the original employing agency receives reimbursement. This minor object is used only when compensating employees subject to the State policy on dual employment.

1141       EPA Non-Teacher on Loan

1200      SPA Employee Salaries (SPA Employee Salary): This major object includes salary and other payments for personal services to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act.

1210      SPA Regular Salaries: This minor object includes base salary payments for personal services to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act.

1212       SPA Regular Salaries

1220      SPA Overtime Payments (SPA Overtime Payment): This minor object includes over-time payments for personal services to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act. These payments are compensation for working in excess of a standard work-week subject to the State wage-hour policy.

1221       SPA Overtime Payments

1230      SPA Premium Payments: This minor object includes payments for holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act.

1231       SPA Shift Premium Payments (SPA Shift Prem Pay): This subsidiary object includes payments of shift premium pay to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act.

1232       SPA Holiday Premium Payments (SPA Holiday Prem Pay): This subsidiary object includes payments of holiday premium pay to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel act.

1233       SPA On-Call Payments

1239       SPA Other Premium Payments (SPA Other Prem Pay): This subsidiary object includes payments of call-back and standby premium pay to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act.

1240      SPA Employees on Loan (SPA Employee on Loan): This minor object includes salary payments to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act for services rendered to borrowing State agencies for which the original employing agency receives reimbursement. This minor object is used only when compensating employees subject to the State Policy on dual employment.

1241       SPA Employees on Loan Payments

 

1250      SPA Severance Wages: This minor object includes severance salary continuation payments, as authorized by North Carolina General Statute 143-27.2, to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act and who are involuntarily terminated from employment due to reductions in force designed to achieve savings in State expenditures. Guidelines describing eligibility and determination of benefits are provided in Section 5 of the Personnel Manual published by the Office of State Personnel.

1251       SPA Severance Pay

1270      SPA Longevity Payments (SPA Longevity Pay): This minor object includes the special lump-sum annual payments to full-time and part-time permanent and temporary employees occupying authorized positions subject to the State Personnel Act for completing qualifying long-term service as State employees.

1271       SPA Longevity

1280       SPA Salary Reserves: This minor object is used for retaining budgeted reserves designated as automatic and merit salary increments for SPA employees. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement.

1281       SPA Salary Reserves

1300       EPA Teaching Salaries (EPA Teaching Salary): This major object includes salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from the State Personnel Act. This object is compatible only with activity 100 Instruction and its constituent purposes.

1310       EPA Academic Salaries (EPA Academic Salary): This minor object includes regular salary payments for personal services to full-time and part-time permanent and temporary employees occupying budgeted teaching positions exempt from the State Personnel Act.

1380       EPA Salary Reserves: This minor object is used for retaining budgeted reserves designated as salary increments for EPA employees. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement.

1400       Temporary Employee Wages (Temp Employee Wages): This major object includes hourly-rated wage and other payments to temporary employees for personal services. Temporary employees serve in neither SPA nor EPA positions.

1410       Non-student Regular Wages (Non-student Reg Wages): This minor object includes hourly-rated regular wage payments to temporary non-student employees for personal services in non-teaching positions.

1411       Temporary Non-Student Wages

1412       Temporary Non-Student Wages - Overtime

1420       Non-student Overtime Payments (Non-stud Overtime Pay): This minor object includes over-time payments to temporary non-student employees for personal services in non-teaching positions as compensation for working in excess of a standard work-week subject to the State wage-hour policy.

1421       Temporary Non-Student Overtime

1430       Non-student Premium Payments (Nonstud Premium Pay): This minor object includes payments of holiday premium pay, shift premium pay, call-back premium pay, and standby premium pay to temporary non-student employees in non-teaching positions.

1434       Temporary Non-student Premium Pay

 

1450       Student Regular Wages (Student Regular Wage): This minor object includes hourly-rated regular wage payments to temporary student-employees for personal services rendered in non-teaching positions. The person must be a student who is enrolled and regularly attending classes (to the extent required by the program of study for which enrollment exists) at one of the constituent institutions of The University of North Carolina. The primary status of the person as a “student” as opposed to an “employee” is dependent on whether the services rendered for the employer are primarily for sustenance while engaging in academic pursuits (thus student status is presumed) or primarily to earn a livelihood (thus employee status is presumed).  Where the primary status of the person is that of a student and the secondary status is that of an employee, the person is exempt from FICA withholdings on wage payments received from The University, and The University is exempt from FICA matching on the wage payments. These exemptions from the FICA tax apply only to employment concurrent with school attendance; however, compensation for services performed during holidays and weekends within the academic year and summer terms and between consecutive terms, when classes are not scheduled, is exempt. Exemptions do not apply to employment during the summer unless the student is attending a concurrent summer term, even if the student was enrolled and regularly attending classes during the previous year and expects to return the following year. Also, exemptions do not apply if employee status is the primary status.

1451       Temporary Student Wages

1459       Academic Affairs Graduate Assistants Wages

1460       Student Overtime Payments (Student Overtime Pay): This minor object includes overtime payments to temporary student-employees for personal services in non-teaching positions as compensation for working in excess of a standard work-week subject to the State wage-hour policy.

1461       Temporary Student Overtime Pay

1500       Special Personnel Payments (Spec Personnel Pay): This major object includes payments to (or on behalf of) employees (or former employees) for purposes related to the rendering of personal services.

1530       Employee Moving Expenses (Employee Moving Exp): This minor object includes costs of moving employees from one duty station to another duty station. Payments must be in accordance with fiscal policies and procedures described in Section 5 of the Budget Manual published by the Office of State Budget and Management.

1540       Tort Claims: This minor object includes payments for tort claims ordered by the North Carolina Industrial Commission in the Department of Commerce (or by the Court of Appeals) paid as a result of negligence by an officer, employee, or agent of the State of North Carolina while acting for the State, such negligence being proximate cause of an injury to the claimant or person for whom a claim is asserted. Tort claims against entities of the State are authorized and governed by North Carolina General Statute 143-291.

1550       Unemployment Compensation (Unemployment Comp): This minor object includes payments to the State Employment Security Commission (ESC) for reimbursement of unemployment compensation benefits paid by ESC to former employees of The University. The program is authorized by North Carolina General Statutes Chapter 96. Program benefits are described in the Personnel Manual published by the Office of State Personnel.

1551       Unemployment Compensation

1560       Workers Compensation Benefits (Workers Comp Benefit): This minor object includes payments of workers’ compensation benefits to employees (or to third parties on behalf of employees) who suffer disability (or death) from covered accidents or occupational diseases arising out of or in the course of employment. The State’s self-insured program is administered by the North Carolina Industrial Commission in the Department of Commerce, and claims are paid in accordance with North Carolina General Statutes Chapter 97. Some program information is provided in Section 5 of the Budget Manual published by the Office of State Budget and Management. Payments of premiums to private insurers are identified in minor object 1860 Workers Compensation Premiums.

1561       Workers Compensation Medical Benefits (Wkr Comp Med Benefit): This subsidiary object includes payments under the workers’ compensation program for medical, surgical, hospital, nursing, and rehabilitation services, medicines and medical travel, and medical supplies.

1563       Workers Compensation Temporary Disability (Wkr Comp Temp Dis): This subsidiary object includes payments under the workers’ compensation program to compensate temporarily disabled employees for lost work-time.

 

1565       Workers Compensation Partial Disability (Wkr Comp Partial Dis): This subsidiary object includes payments to employees under the workers’ compensation program for disfigurements and permanent partial disabilities in accordance with ratings assigned at the conclusion of a healing period.

1567       Workers Compensation Death Benefits (Wkr Comp Death Ben): This subsidiary object includes payments under the workers’ compensation program to surviving spouses and/or dependent children of deceased employees and of allowances for funeral expenses.

1570       Retirement Supplements (Retirement Suppl): This minor object includes monthly payments of special separation allowances to retired law enforcement officers who qualify for basic service retirement under provisions of the North Carolina General Statutes pertaining to retirement of law enforcement officers. These payments are authorized by North Carolina General Statute 143-166.41, effectively July 1, 1984, and applicable policies and procedures (if any), and shall cease at the end of the month following a retiree’s attainment of age 62.

1580       Disability Benefits: This minor object includes payments of disability benefits to employees in accordance with the Disability Income Plan of North Carolina, created, effective January 1, 1988, by North Carolina General Statutes Chapter 135, Article 6. This plan replaces provision for disability retirement under the Teachers’ and State Employees’ Retirement System and replaces benefits provided under the State’s Disability Salary Continuation Plan. The plan is designed to provide disability income prior to retirement for eligible teachers and state employees who become permanently or temporarily disabled for performance of their duties, to encourage disabled teachers and state employees to seek gainful employment after rehabilitation, and to permit teachers and state employees to accrue retirement and ancillary benefits prior to eligibility for retirement.

1581       Short Term Disability

1582       Disability

1589       Composite Benefits

1590       Other Personnel Payments (Other Personnel Pay): This minor object includes special personnel payments to employees when such payments are not identified by minor objects 1510 through 1580. It includes cash awards to employees in recognition of achievements (e.g., cash awards to faculty for recognition as outstanding teachers), and taxable payments to employees in the Educational Assistance Program.  See object 3900 Other Current Services for reference to nontaxable payments in the Educational Assistance Program.

1591       Educational Assistant Program (Educ Assistance Prog): This subsidiary object includes

               Educational Assistance Program payments to or on behalf of employees and which are

               taxable as income to employees under provisions of Internal Revenue Code Section 127.

               These payments are subject to withholding of federal income taxes and social security taxes

               and to matching by employers of social security tax paid by employees. Also, these

               payments and withholdings are reportable to employees and the Internal Revenue Service on

               form W-2 Statement of Income Tax Withheld on Wages. Information about this program is

               provided in the Office of State Personnel, Personnel Manual, Section 10, pages 8 through 14.

               Nontaxable payments in this program should be charged to 3900 Other Current Services.

1599       Unclassified Personnel Payments (Uncl Personnel Pay): This subsidiary object includes

                special personnel payments to or for employees not identified by minor objects 1510 through 1580 or subsidiary object 1591. It includes cash awards to employees in recognition of achievements.

1600       Reserved for UNC General Administration

1700       Board Member Compensation (Board Member Comp): This major object includes payments for personal services to members of the institution’s governing board. This object excludes reimbursements for travel expenses which are identified in major object 3100 Travel.

1800       Staff Benefits: This major object includes payments of fringe benefits for full-time and part-time permanent and temporary employees and employees on loan to other state institutions and agencies.

1810       Social Security: This minor object includes the institution’s share of social security (or FICA) costs on taxable salaries and wages paid to covered employees

1812      Social Security – Restricted

1813      Social Security     

1820       State Retirement: This minor object includes the institution’s share of state retirement plan costs on salaries paid to covered employees.

1821          State Retirement – State

1822          State Retirement - Restricted

1830       Medical Insurance: This minor object includes the institution’s costs of medical insurance, which provides medical and hospital indemnification for covered employees.

1832      Medical Insurance – Restricted

1833         Medical Insurance – State Blue Cross and Blue Shield

1834         Medical Insurance – State Kaiser Foundation

1835         Medical Insurance – Prudential Healthcare

1836         Medical Insurance – Partners

1837         Medical Insurance – Physicians

1838         Medical Insurance – Carolina

1839         Medical Insurance – Maxicare

1850       Unemployment Compensation

1851          Unemployment Compensation

1860       Workers Compensation Premiums (Workers Comp Premium): This minor object includes the institution’s payments of premiums to private insurers for workers’ compensation protection to cover employees who suffer disability (or death) from accidents arising out of and in the course of employment. This object is used only with certain receipts supported contracts and grants. Payments of benefits under the State’s self insured program are identified in minor object 1560 Worker Compensation Benefits.

1870       TIAA Optional Retirement (TIAA Opt Retirement): This minor object includes the institution’s share of TIAA optional retirement costs on salaries paid to covered employees.

1872       TIAA Retirement – Restricted

                1873       TIAA Retirement - Supplement

1890       Staff Benefits Reserves (Staff Benefits Res): This minor object is used for retaining budgeted reserves for employee staff benefits. Budgetary reserves must be transferred to budgetary expenditure accounts prior to disbursement.

1900       Contracted Services: This major object includes payments to independent contractors, external organizations, and other non-University employees for contracted professional and consultative personal services. The disbursing institution is the beneficiary, either directly or indirectly, of the personal services rendered.

1910       Legal and Accounting Fees (Legal and Acct Fees): This minor object includes fees and charges paid to attorneys, accountants, auditors, trustees, and fiscal agents for professional services rendered to the institution.

1911       Legal Fees

1912       Accounting and Auditing Fees

1920       Consultant Fees: This minor object includes fees paid to professional specialists for consultative and advisory services provided to the institution.

1921       Consultant Fees - MIS/DP

1922       Consultant Fees – Engineering

1923       Consultant Fees - Administration

1930       Medical Fees: This minor object includes professional fees paid to hospitals, medical doctors, dentists, nurses, etc. for medical services rendered on behalf of the institution.

 

1940       Employee on Loan Payments (Employee on Loan Pay): This minor object includes payments to other State agencies for professional services rendered to the institution by borrowed employees subject to the State policy on dual employment. It includes amounts paid for wages, salaries, social security, retirement, and medical insurance.

1941       Employee on Loan Payment

1950       Honorariums: This minor object includes payments to professional persons for services rendered to the institution when custom or propriety forbids the setting of fees.

1960       Expert Witness Fees: This minor object includes payments to professional specialists for services rendered on behalf of the institution as expert witnesses in judiciary, legal, regulatory, and administrative proceedings.

1970       Academic Services: This minor object includes payments for instructional and departmental research services performed by persons not State employees.

1990       Other Contracted Services (Other Contract Serv): This minor object includes payments of fees to independent contractors, external organizations, and others for contracted professional and consultative personal services, and not identified by minor objects 1910 through 1970. It includes costs of contracted secretarial, clerical, and account collection services. Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue authorized by subsection 13(b) of the “Off-Set Debt Collection Act” (G.S. Chapter 105A). [Procedural Comment: The incurrence of the fifteen (15%) retainer collection expense is supported by the receipt of  “an accounting of the set-off” from the North Carolina Department of Revenue, according to G.S. 105A-14(a), and an institution’s need to prepare a disbursing check, payable to the institution, equal in amount to the total retainer, charging minor object 1990 with the disbursement, and crediting the various debtor’s accounts or 0710 Bad Receivables Recovery, as appropriate, when the check is deposited to the institution’s receipts.]

1991       Program Expenses

1992       Other Personnel Expenses

1993       Application (IT) Development                                                                                                  

1994       College Foundation Payment

1995       Contracted Secretarial Services

1996       Contracted Professional Services

1997       Collection Fees - SEAA

1998       IT Project Management and Analysis Services

1999       Security Lending Transactions

 

2000 Supplies and Materials (Supplies & Materials) This object class includes payments for purchases of supplies, materials, and commodities consumable within one year or less, consumed by physical units, or whose use results in a significant impairment of physical condition or appearance. It includes all articles and substances in a natural or manufactured state used for current operating purposes. This object class should exclude purchases of tangible items capitalized in the fixed asset system.

2100       Household Supplies: This major object includes payments for cleaning, custodial, and janitorial supplies, materials, and utensils. Also, it includes the costs of clothing, wearing apparel, uniforms furnished to employees, bedding, and sewing supplies and materials.

2200       Food Products: This major object includes payments for raw, processed, and prepared foods and food products, beverages, and condiments for human consumption. It includes foods purchased for infirmary patients. The costs of food purchased for resale is provided in major object 2700. This account does not include foods and beverages purchased while in travel status.

2300       Educational Supplies: This major object includes payments for supplies and materials used in classrooms and laboratories for instructional, research, and examination purposes. When used in instructional and research endeavors these supplies and materials include chemicals, films, slides, tapes, transparencies, and non-library publications. Also, it includes costs of scientific, medical, hospital, infirmary, and laboratory supplies and materials. The costs of agricultural supplies and materials in the form of feed, seed, fertilizer, insecticide, fodder, and forage are included if purchased for instructional or research purposes.

2400       Repair Supplies: This major object includes payments for supplies and materials used by an institutional service shop in construction, maintenance, and repair of institutional facilities, and movable and immovable furniture and equipment. It includes costs of carpentry, electrical, electronic, mechanical, plumbing, and structural supplies, materials, and tools. Also, it includes agricultural supplies and materials purchased for the maintenance of institutional grounds.

 

2500       Motor Vehicle Supplies (Mtr Vehicle Supplies): This major object includes payments for supplies and materials used in operation, maintenance, and repair of State-owned and leased motor vehicles. It includes costs of fuels, oils, lubricants, fluids, tires, batteries, belts, hose, etc., and minor accessories.

2500       Gasoline

2501       Diesel Fuel

2502       Oil, Lubricant, Fluids

2503       Tires, Tubes

2504       Motor Vehicle Replacement Parts

2505       Other Fuels

2600       Office Supplies: This major object includes payments for supplies and materials used in the operation of institutional offices and in performance of clerical duties. It includes costs of readily expendable items, such as paper, pencils, folders, and paper clips and costs of minor equipment items, such as scissors, staplers, rulers, and ashtrays, normally requiring expenditures of less than $25 per item. Also, it includes costs of institutional forms, letterheads, envelopes, checks, library cards, duplication supplies, and non-library publications when used in office settings.

2601       General Office Supplies

2602       Data Processing Supplies

2603       Photographic Supplies

2604       Other General Administrative Supplies, Books, Publications

2605       Premiums (UNC TV)

2700       Purchases for Resale: This major object includes payments for goods and services offered for sale or rental by institutional operations. It includes costs of books, food, stores, tickets, and other items.

2900       Other Supplies: This major object includes payments for supplies and materials not identified by major

                objects 2100 through 2700. It includes costs of electronic data processing supplies and materials, films 

                and tapes not for instructional purposes, and non-cash service awards.

                2910       UNC TV P-Card Unallocated

 

3000 Current Services This object class includes payments for services received which assist in the performance and achievement of institutional programs, and in operation, repair, and maintenance of institutional resources. It excludes services classified under major object 1900 Contracted services.

3100       Travel: This major object includes payments for legitimate expenses while in authorized travel status in service to the State of North Carolina and The University of North Carolina. Travel expenses include transportation expenses, subsistence expenses, and other travel expenses.

3110       In-State Travel: This minor object includes payments for travel expenses associated with trip destinations located within the boundaries of the State of North Carolina.

3111       In-State Transportation – Air: This subsidiary object includes costs of proceeding from one place to another place via air transportation while in travel status. The trip’s destination is located within the boundaries of the State of North Carolina.

3112       In State Transportation – Ground: This subsidiary object includes costs of proceeding from one place to another place via ground transportation while in travel status. The trip’s destination is located within the boundaries of the State of North Carolina. Transportation expenses include automobile allowances, train, bus, taxicab, limousine, subway, streetcar fares, rental car and motor pool charges, and parking and toll fees. Taxicab gratuities are included.

3113       In-State Transportation – Other: This subsidiary object includes costs of proceeding from one place to another place via water transportation while in travel status. The trip’s destination is located within the boundaries of the State of North Carolina.

3114       In-State Lodging: This subsidiary object includes costs of obtaining shelter while in travel status. The destination of the trip is located within the boundaries of the State of North Carolina.

3115       In-State Meals: This subsidiary object includes costs of obtaining food while in travel status. The destination of the trip is located within the boundaries of the State of North Carolina. Meal expenses include gratuities on food purchases.

3116       In-State Other Travel Expenses: This subsidiary object includes costs incurred while in travel status for services and goods other than for transportation and subsistence. The destination of the trip is located within the boundaries of the State of North Carolina. Other travel expenses may include telephone charges, supplies, baggage handling gratuities, and other appropriate items.       

3119       In-State Registration Fees: In-State Registration Fees: This subsidiary object includes cost of registrations. The destination of the trip is located within the boundaries of the State of North Carolina.

3120       Out-of-State Travel: This minor object includes payments for travel expenses associated with trip destinations located outside the boundaries of the State of North Carolina.

3121       Out-of State Transportation Air: This subsidiary object includes costs of proceeding from one place to another place via air transportation while in travel status. The destination of the trip is located outside the boundaries of the State of North Carolina.

3122       Out-of-State Transportation – Ground: This subsidiary object includes costs of proceeding from one place to another place via ground transportation while in travel status. The trip’s destination is located outside the boundaries of the State of North Carolina. Transportation expenses include automobile allowances, train, bus, taxicab, limousine, subway, streetcar fares, rental car and motor pool charges, and parking and toll fees. Taxicab gratuities are included.

3123       Out-of State Transportation – Other: This subsidiary object includes costs of proceeding from one place to another place via water transportation while in travel status. The trip’s destination is located outside the boundaries of the State of North Carolina.

3124       Out-of-State Lodging: This subsidiary object includes costs of obtaining shelter while in travel status. The destination of the trip is located outside the boundaries of the State of North Carolina.

3125       Out of State Meals: This subsidiary object includes costs of obtaining food while in travel status. The destination of the trip is located outside the boundaries of the State of North Carolina. Meal expenses include gratuities on food purchases.

3126       Out-of State Other Travel Expenses : This subsidiary object includes costs incurred while in travel status for services and goods other than for transportation and subsistence. The destination of the trip is located outside the boundaries of the State of North Carolina. Other travel expenses may include telephone charges, supplies, baggage handling gratuities, and other appropriate items.

3129       Out-of-State Registration Fees: This subsidiary object includes cost of registrations. The destination of the trip is located outside the boundaries of the State of North Carolina.

3131       Out-of-Country Transportation - Air: This subsidiary object includes costs of proceeding from one place to another place via air transportation while in travel status. The trip’s destination is located outside the boundaries of the United States.

3132       Out-of-Country Transportation - Ground: This subsidiary object includes costs of proceeding from one place to another place via ground transportation while in travel status. The trip’s destination is located outside the boundaries of the United States. Transportation expenses include automobile allowances, train, bus taxicab, limousine, subway, streetcar fares, rental car and motor pool charges, and parking and toll fees. Taxicab gratuities are included.

3133       Out-of-Country Transportation – Other: This subsidiary object includes costs of proceeding from one place to another place via water transportation while in travel status. The trip’s destination is located outside the boundaries of the United States.

3134       Out-of-Country Lodging: This subsidiary object includes costs of obtaining shelter while in travel status. The trip’s destination is located outside the boundaries of the United States.

3135       Out-of-Country Meals: This subsidiary object includes costs of obtaining food while in travel status. The destination of the trip is located outside the boundaries of the United States. Meal expenses include gratuities on food purchases.

3136       Out-of-Country Other Travel Expenses: This subsidiary object includes costs incurred while in travel status for services and goods other than for transportation and subsistence. The trip’s destination is located outside the boundaries of the United States. Other travel expenses may include telephone charges, supplies, baggage handling gratuities, and other appropriate items.

3139       Out-of-Country Registration Fees: This subsidiary object includes cost of registrations. The destination of the trip is located outside the boundaries of the United States.

3140       Board/Non-employee Travel: This minor object includes payments for travel expenses to board members on official State business, as well as reimbursements to other non-university employees.

3141       Board/Non-employee Transportation: This subsidiary object includes costs of proceeding from one place to another place while in travel status. Transportation expenses include automobile allowances, airplane, boat, train, taxicab, bus, limousine, subway, and streetcar fares, rental car and motor pool charges, and parking and toll fees.

3142       Board/Non-employee Transportation Ground

3143       Board/Non-employee Transportation Other

3144       Board/Non-employee Subsistence: This subsidiary object includes costs incurred while in travel status. Subsistence expenses include costs of lodging, meals, gratuities, registrations, telephone charges, and other appropriate items.

3144       Board/Non-employee Travel Lodging

3145       Board/Non-employee Travel Meals

3146       Board/Non-employee Travel Other

3149       Board/Non-employee Registration Fees

3155       Foreign Travel – Non-State Funds

3198       Travel Advance - Annual

3199       Travel Advance - Other              

3200       Communication: This major object includes payments for transmitting verbal, written, and recorded messages, correspondence, data, and information. It includes costs of telephone services, telegrams, postage, messenger and courier services, FAX transmissions, post office box rental, and charges by United Parcel Service (UPS) and Federal Express.

3201       Telephones

3202       Postage

3203       Communications Lines

3204       Messenger Service

3205       Cellular Phone Service

3206       Federal Express & UPS

3207       Cable TV

3208       Satellite (UNC-TV)

3209       Telecommunications Data Charge

3210       Internet

3211       Video Conferencing

3212       Email & Calendaring

3213       Teleconference

3214       Non-WAN Data Wire Charge

3215       Non-WAN Phone Wire Charge

3216       Managed LAN Service Charge

3218     Identity and Access Managament Services

3219     Managed Server Service

3220     Managed WAN Service

3221     Software Subbscriptions

3222     Electronic Services

3223     Managed Desktop Services

 

3300       Utilities: This major object includes payments for utility services, exclusive of telephone services, and includes the costs of electricity, water, natural gas, propane gas, diesel fuel, fuel oil, coal, fire wood, heat, light, power, and other fuels. It excludes costs of fuels and oils used in the operation of motor vehicles.

3302       Electricity

3303       Power for transmitters

3304       Gas – Natural

3305       Water

3306       Fuel Oil

3307       Sewer

3400       Printing and Binding: This major object includes payments for printing, production, reproduction, and binding of books, bulletins, leaflets, pamphlets, manuals, monographs, drawings, pictures, diplomas, publications not for library collections, etc. The services may be performed by commercial firms, State agencies, and intra-institutional divisions. It includes costs of non-library book repair materials, duplication services, and type-setting services.

3500       Repair and Maintenance (Repairs and Maint.): This major object includes payments for contractual services, including labor and materials, to repair, maintain, overhaul, rebuild, renew, and restore owned and leased facilities and resources, such as buildings, equipment, motor vehicles, furniture, power lines, roads, walks, and drives, excluding projects financed in capital improvement budgets. The contractual services may be performed by commercial firms, state agencies, and intra-institutional divisions. (Repairs are corrective and restorative following wear and deterioration; maintenance is preventive and anticipatory.)

3501       Equipment Repairs

3502       Motor Vehicle Repairs

3503       Building and Roads Repair

3504       Repair Computer Equipment

3505       WAN Computer Equipment Repair

3506       Non-WAN Video Equipment Repair

3507       LAN Equipment Repair

3508       Non-WAN PC/Printer Repair

3509       Non-WAN Server Repair           

3600       Freight and Express: This major object includes payments for services to transport, move, and deliver objects, materials, and resources owned, leased, or used by the institution. The objects are moved within or from within the institution. It excludes costs incurred when objects, materials, and resources are originally acquired; these initial transportation costs are components of acquisition costs.

3700       Advertising: This major object includes payments for advertisements and announcements.. It includes costs of advertisements inviting qualified persons to apply for employment positions, legal notices, and legal advertisements.

3800       Data Processing: This major object includes payments for electronic or automatic data processing services provided by commercial firms, State agencies, and intra-institutional divisions. The processed data can be related to academic, administrative, financial, scientific, statistical, or engineering activities. It includes costs of computer printouts, such as the printing of address labels and financial reports, the grading of examinations, and key-punching services. Also, it includes through June 30, 1990, the fixed amount of annually budgeted monetary support for the Triangle Universities Computation Center from North Carolina State University at Raleigh and The University of North Carolina at Chapel Hill.

3801       Payments to University of North Carolina at Chapel Hill

3803       Payments to UNC GA Network Computing Systems

3804       Non-Wan Other Services (excludes University of North Carolina, Network

               Computer Systems, SIPS)

3805      WAN Services                                                  

3806       Software Services

3807       Microfilm Service

3808       Data Processing Services – SIPS Mainframe

3809       Microelectronic Center of North Carolina Supercomputer

3810       MCNC NCREN Network Services

3811       Non-WAN Video Transmission Support Services - Contract Personnel Costs

3812       LAN Support Services - Contract Personnel Costs

3813       Non-WAN PC/Printer Support Services - Contract Personnel Costs

3814       Non-WAN Server Support Services - Contract Personnel Costs

3815       Server Support Services - Contract Personnel Costs

3900       Other Current Services (Other Current Serv): This major object includes payments for contracted services not identified by major objects 3100 through 3800. It includes costs of information and credit report services, periodical clipping services, janitorial, cleaning, and garbage removal services, boiler inspection services, pest control services, water treatment services, employee education, contracted food services, prerecorded tapes, credit card charges, and nontaxable payments in the Educational Assistance Program. See object 1591 Educational Assistance Program for reference to taxable payments in the Educational Assistance Program.

3901       Program Expense – Production

3902       Service Agreement – Food Services

3903       Service Agreement – Janitorial

3904       Service Agreement – Waste Recycling

3905       Service Agreement – Security

3906       Service Agreement – Pest Control

3907       Service Agreement – Lawn and Grounds

3908       Service Agreement – Other

                3910       Other Operating Expenses

                3911     NCCIU Program Advance

                3912     UNC TV Event Advance

                3915     Lobbying Expense

                3940       Stipends

3945       NCMTEC Individual Tuition Payments

3946       NCMTEC Institution Tuition Payments

3947       NCMTEC Institution Book Payments

3948       NCMTEC Individual Book Payments 

3950       Non Taxable Employee Education

3960       ECommerce Processing Fee

 

4000 Fixed Charges This object class includes payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi-annual, or annual periods. The charges are typically for a fixed sum or a fixed sum plus charges for use of the property, supported by contracts or agreements, and of a continuing nature. These payments purchase the right to use resources or property owned by another entity, person, or organization for an agreed period of time and lease covenants.

4100       Rentals of Real Property (Rental of Real Prop): This major object includes payments for lease or rental of realty. It includes costs of renting land, buildings, offices, rooms, conference rooms, convention halls, auditoriums, residences, mobile and relocatable facilities, roadways, and sidewalks.

4101       Office Rental

4102       Tower Site Rental

4103       Rental – Conference Room

4104       Studio Rental

4105       Land Rental

4106       Building Rental

4200       Rentals of EDP Equipment (Rental of EDP Equip): This major object includes payments for the limited-term use, or right to possession and use, of electronic or automatic data processing equipment. It includes costs of leasing central processing units, working storage, control units, peripheral equipment, terminals, software, time sharing, and word processors.

               4201        Non-WAN DP Equipment

               4202        WAN DP Equipment

               4203        Video Transmission Equipment

               4204        Voice Communication Equipment

               4205        LAN DP Equipment

               4206        Non-WAN DP Equipment PC/Printer 

               4207        Non-WAN DP Equipment Server 

               4208        Non-WAN DP Equipment Mainframe

               4209        Non-WAN DP Software PC

               4210        Non-WAN DP Software Server

               4211        Non-WAN DP Software Mainframe   

4300       Rentals of Other Equipment (Rental-Other Equip): This major object includes payments for the limited-term use, or right to possession and use, of equipment not classified as electronic data processing equipment. It includes costs of leasing postage meter machines, typewriters, calculators, adding machines, reproduction equipment, duplication equipment, motor vehicles, furniture, and furnishings.

4301       Rental – Motor Vehicle

4302       Rental – Communication Equipment

4303       Rental – General Office Equipment

4304       Rental – Furniture and Furnishings

4305       Rental – Other Equipment

4400       Maintenance Contracts (Maintenance Contract): This major object includes payments for service and maintenance contracts covering equipment owned or leased by the institution. It includes costs of servicing and maintaining adding machines, calculators, typewriters, duplication equipment, other business machines, elevators, air conditioners, boilers, audiovisual equipment, EDP equipment, FAX equipment, and postage meter machines.

4401       Maintenance Agreement – Buildings

4402       Maintenance Agreement – Other Structures

4403       Maintenance Agreement  – Equipment

4404       Maintenance Agreement – Data Processing Equipment

4405       Maintenance Agreement – Non-WAN Software

4406       Maintenance Agreement – WAN Software

4407       Maintenance Agreement - Non-WAN Other DP Equipment

4408       Maintenance Agreement - WAN DP Equipment

4409       Maintenance Agreement - Video Transmission Equipment

4410       Maintenance Agreement - LAN DP Equipment

4411       Maintenance Agreement - Non-WAN DP Equipment PC/Printer

4412       Maintenance Agreement - Non-WAN Software PC

4413       Maintenance Agreement - Non-WAN Software Server

4414       Maintenance Agreement - Non-WAN DP Equipment Server

4415       Maintenance Agreement - Non-WAN DP Equipment Mainframe

4416       Maintenance Agreement - Non-WAN Software Mainframe

4500       Insurance and Bonding (Insurance & Bonding): This major object includes payments of premiums for insurance and bonding protection. It includes costs of fire and extended coverage insurance, casualty insurance, automobile liability insurance, public liability insurance, and fidelity bonding of employees. It excludes costs of workers’ compensation premiums; these premiums are cited in minor object 1860 Workers Compensation Premiums.

4501       Insurance – Property

4502       Insurance – Motor Vehicles

4503       Insurance – Liability

4504       Insurance – Other               

4800       Indirect (Overhead) Costs (Indirect Costs): This major object is for use with indirect (overhead) costs charged to contracts and grants according to reimbursement agreements with funding agencies or entities.

4801       Indirect Cost Recovery – 8% Training

4802       Indirect Cost Recovery – Salaries & Wages

4900       Other Fixed Charges: This major object includes payments for other fixed expenses not identified by major objects 4100 through 4800. It includes costs of royalties, non-library subscriptions, institutional membership dues and fees, rentals of films and tapes, and wire service contracts.

4901       Memberships and Dues

4902       Subscriptions

4903       Wire Services

4904       Affiliation Fees

4905       Program Expense - Services

4906       Program Expense – Programs

4907       Faculty Assembly Expense

4908       Building and Ground Maintenance

 

5000 Capital Outlays This object class includes payments for acquiring legal ownership to equipment, including the related inbound transportation and installation charges. For definitional purposes, equipment possesses the following characteristics: it is not consumable or expendable; it is movable, even though sometimes attached to other objects or buildings; it has an expected useful life of longer than one year; its cost is at least $50; and its use does not create a readily observable physical impairment or deterioration. Also, this object class includes payments to acquire legal ownership to real property, to construct additions to land and buildings, and to furnish buildings with equipment, furniture, furnishings, machinery, and component systems. This object class includes all expenditures for tangible and intangible properties entered in the inventory of fixed assets and subject to fixed asset controls. Also, it includes the purchase of library books, journals, artistic creations, and intangible assets.

5100       Office Equipment: This major object includes payments for purchasing chairs, desks, tables, cabinets, file cabinets, typewriters, adding machines, bookkeeping machines, calculators, duplicating machines, bookshelves, copiers, telephone equipment, paper shredders, other equipment, and furniture and furnishings used in offices, reception areas, lobbies, conference rooms, seminar rooms, and other similar areas.

5110       Office Equipment < $500

5115       Office Equipment >= $500

5120       Office Furniture < $500

5125       Office Furniture >= $500

5200       EDP Equipment: This major object includes payments for purchasing and installing automatic or electronic data processing equipment, and includes costs of central processing units, working storage, control units, peripheral equipment, terminals, software, and word processors. Also, it includes the purchase of specialized furnishings for data processing activities, and rights to use, according to license agreements, computer software whose ownership is retained by the supplier.

5200    EDP Software and Service

5201     IT Software > $5000

5202     IT Security Equipment > $5000

5205      IT Software <= $5000

5206    IT Security Equipment >= $5000

5210       EDP Equipment <$5000

5215       EDP Equipment >= $5000

5220       Software <$5000

5225       Software >= $5000

5230       Non-WAN PC Software

5240       WAN Software

5245       Mainframe Software

5250       Voice Communication Equipment <$500

5255       Voice Communication Equipment >=$500

5260       Non-WAN PC/Printer Equipment <$500

5265       Non-WAN PC/Printer Equipment >=$500

5270       WAN DP Equipment <$500

5275       WAN DP Equipment >=$500

5280       Video Transmission Equipment <$500

5285       Video Transmission Equipment >=$500

5290       LAN DP Equipment <$500

5295       LAN DP Equipment >=$500 

5300       Educational Equipment (Educational Equip): This major object includes payments for purchasing educational, scientific, medical, laboratory, and classroom equipment and furniture for instructional, research, and examination endeavors. It includes costs of specialized library furnishings, recording studio equipment, audiovisual equipment, surgical equipment, and x-ray equipment. Also, it includes costs of agricultural equipment purchased for instructional or research purposes.                             

5400       Motor Vehicles: This major object includes payments for purchasing motor vehicles and other self-propelled, motorized equipment suitable for general use by the institution. It includes costs of automobiles, trucks, motor boats, motorized campers, motorcycles, motor scooters, airplanes, and other self-propelled motorized vehicles.

5415       Auto Trucks Bus >= $500

5420       Trailers < $500

5425       Trailers >= $500

5430       Other Motor Vehicles < $500

5435       Other Motor Vehicles >= $500

5500       Other Equipment: This major object includes costs of specialized motorized equipment, unsuited for general use, such as construction and maintenance equipment, which are not appropriate for inclusion in major object 5400, and costs of other equipment, furnishings, and furniture not included in major objects 5100 through 5300. Also, it includes costs of agricultural equipment for maintenance of institutional grounds. It includes costs of air conditioners, athletic equipment, fire fighting equipment, forklifts, furnaces, mobile and relocatable facilities, lawn mowers, storage sheds, street sweepers, water coolers/fountains, and other items.

5510       Communication Equipment < $500

5515       Communication Equipment >= $500

5550       Other Equipment < $500

5555       Other Equipment >= $500

5600       Library Books and Journals (Library Bk & Jour): This major object includes payments to acquire additions to library and learning resource collections, and includes costs of books, magazines, newspapers, manuals, journals, manuscripts, musical scores, musical recordings, photographs, maps, films, tapes, records, compact discs, microforms, and other literary and artistic objects, materials, and creations. It includes costs of binding library periodicals, journals, pamphlets, and paperback books. It excludes costs of objects purchased for resale.

5700       Land: This major object includes payments to acquire legal ownership of or title to real property in the name of the State or the institution. This major object is used only in capital improvement budgets.

5710       Land - Acquisition Costs

5720       Land - Legal and Recording

5730       Land – Appraisal Fees

5800       Buildings: This major object includes payments for construction, purchase, additions, alterations, enlargements, expansions, extensions, improvements, modifications, remodeling, renovations, and upgrades of buildings and other roofed and walled structures. Structural change projects enhance the value of buildings, increase their utility, or lengthen their useful life. It includes costs of affixed or non-movable component systems in buildings (both initial installations and replacement units), such as electrical, air conditioning, plumbing, communication, heating, transportation, and environmental systems. It excludes costs of initially furnishing buildings with non-affixed equipment, furniture, furnishings, and machinery; these costs are included in appropriate equipment accounts, i.e., major objects 5100, 5200, 5300, and 5500. This major object is normally associated with capital improvement budgets, but is used in operating budgets if the total cost of a qualifying completed project is at least $1000 and less than $50,000. Project costs of $50,000 or more are chargeable to this major object in capital improvements budgets. Projects which cost less than $1,000 are treated as acquisitions of “5500 Other Equipment” (when construction or purchase occur) or as “3500 Repairs and Maintenance” (when the above cited structural changes occur). All charges to this account are subject to capitalization in the fixed assets system.

5801       Construction Contingencies

5810       Planning Expenses

5820       Design Contracts

5830       Construction of Structures

5831       General Contracts

5832       Electrical Contracts

5833       Plumbing Contracts

5834       Masonry Contracts

5835       Structure - Roofing

5836       Structure - Erosion

5837       Structure - Mechanical

5838       Structure - Landscaping

5839       Structure – Grading, Fill, Clearing

5840       Construction Equipment

5841       Equipment – HVAC Contract

5842       Equipment – Refrigeration

5843       Equipment – Elevator

5844       Equipment – Sprinkler

5845       Equipment  - Equipment

5846       Asbestos Removal Contracts

5850       Other Construction Contracts

5851       Other Testing and Boring

5852       Other Legal and Advertisement

5853       Other Site Survey

5854       Other Project Inspection

5855       Other Miscellaneous Projects

5856       Other Travel

5857       Asbestos Removal Contract

5900       Other Capital Outlays (Other Capital Outlay): This major object includes payments for non-equipment capital outlays not identified by major objects 5600, 5700, and 5800. It includes costs of highways, roads, bridges, parking lots and decks, sidewalks, road signs, building markers, landscaping, sewage systems, television transmission towers, other towers, tanks, wells, fences, water mains and hydrants, stadiums, tennis courts, swimming pools, and other qualifying items. This major object is normally associated with capital improvement budgets, but can be used in operating budgets if the total cost of a qualifying completed project is less than $50,000. Project costs of $50,000 or more are chargeable to this major object in capital improvements budgets. All charges to this account are subject to capitalization in the fixed assets system.

5901       Equipment Contingencies

5910       Planning Expenses

5920       Design Contracts

5930       Structure Contracts

5931       Other Structure – General

5932       Other Structure – Electrical Contract

5933       Other Structure – Plumbing Contract

5934       Other Structure – Masonry

5935       Other Structure – Roofing

5936       Other Structure – Erosion

5937       Other Structure – Mechanic

5938       Other Structure – Landscaping

5939       Other Structure – Grading and Clearing         

5940       Construction Equipment

5941       Equipment – HVAC Contract

5942       Equipment – Refrigeration

5943       Equipment – Elevator

5944       Equipment – Sprinkler

5945       Equipment – Tower Equipment

5950       Other Construction Costs

5951       Other Testing and Boring

5952       Other Legal and Advertising

5953       Other Site Survey

5954       Other Project Inspection

5955       Other Miscellaneous Project

5956       Other Travel

 

6000 Aids and Grants This object class includes payments of financial aid to various authorized recipients. Payments can be in the form of contracts, grants, subsidies, state aid, or allocations.

6300       Aid to Governmental Units (Aid to Govt Units): This major object includes payments of all types of financial aid to any  governmental unit, such as counties, cities, towns, school districts, and fire districts.

6400       Construction Grants:   This major object includes payments to non-state agencies for capital construction or acquisition of facilities used jointly for educational purposes by the non-state agency and The University and legally owned by the non-state agency.

6500       Educational Awards: This major object includes payments of scholarships, fellowships, grants, grants-in-aid, traineeships, and other similar financial awards to students enrolled in formal coursework, either for credit or noncredit. It excludes compensation for services rendered and monetary loans. The amounts paid to holders of assistantships, e.g., teaching assistants and research assistants, as compensation for services rendered are excluded from this classification, and are included in the appropriate expenditure account under object class 1000 Personnel Compensation. With the exception of object 6590, 6500 objects are compatible only with activity 230 Student Financial Aid.

6510       Appropriated Grants: This minor object includes payments of student financial assistance to North Carolina residents on he basis of documented financial need. Funding for these grants originated in the approved budget effective July 1, 1961 and was significantly increased by the 1991 General Assembly (House Bill #83 ratified July 13, 1991), both times in conjunction with tuition rate increases. These grants, which do not require repayment in services or cash, are supported exclusively by State appropriations and are often referred to as “non-service scholarships,” “scholarship grants,” and “tuition scholarships.” The eligibility and awarding requirements for these need-based grants are addressed in ADMINISTRATIVE MEMORANDUM #311 dated August 26, 1991. In addition to these requirements, the chancellor may impose a maximum dollar limit for each student grant as well as allocate a portion of this money to match Federal funds awarded to the institutional for educational grants and student loans.

6590       Other Educational Awards (Other Educ Awards): This minor object includes financial awards to students other than those awards identified in minor objects 6510 through 6585. It excludes Work-Study Transfers (see minor object 8150), Loan Program Transfers (see 8160), Other Financial Aid Transfers (see 8170), compensation for services rendered, and monetary loans. This object is not restricted to purpose 230 Student Financial Aid.

6900       Other Aids and Grants (Other Aids & Grants): This major object includes payments for contracts, grants, subsidies, state aid, and allocations not identified by major objects 6300 through 6500. It includes legal or court-ordered indemnifications and financial settlements for injuries, losses, and damages (excluding tort claims identified in object 1540), and grants to faculty members for research purposes.

6901       Other Aids & Grants to NonGovt  – from State Funds

6902       Other Aids & Grants to NonGovt – from Federal Funds

6903       Other Aids & Grants to NonGovt - from Other Funds

6905       Other Aids & Grants to Govt - from State Funds

6906       Other Aids & Grants to Govt - from Federal Funds

6907       Other Aids & Grants to Govt - from Other Funds

6910       Refund to Grantors

6920       NGO Participant Support - Stipends

6921       NGO Participant Support - Travel

6922       NGO Participant Support - Subsistence

6923       NGO Participant Support - Other

6924       NGO Participant Contract Services         

 

7000 Debt Service This object class includes payments for retirement of institutional indebtedness and charges, such as interest and loan fees, associated with indebtedness. This object class is used only with expenditures from the plant fund group.

7100       Bond Principal: This major object includes payments for retirement of bond indebtedness.

7200       Bond Interest: This major object includes payments for charges, such as interest and loan fees, associated with bond indebtedness.

7300       Note Principal: This major object includes payments for retirement of anticipation note principal.

7400       Note Interest: This major object includes payments for charges, such as interest and loan fees, associated with anticipation notes.

7500       Indebtedness Fees: This major object includes payments of commissions and fees to fiscal agents, advertisements and notices, and similar items in connection with incurrence of indebtedness.

7600       Other Principal: This major object includes payments for retirement of indebtedness principal not otherwise identified.

7700       Other Interest: This major object includes payments for charges, such as interest and loan fees, associated with indebtedness not otherwise identified.

7900       Other Debt Service: This major object includes payments associated with indebtedness not identified by major objects 7100 through 7700. It includes bond discounts and premiums.

 

8000 Transfers and Reserves (Transfers & Reserves) This object class includes monetary amounts classified as transfers, reserves, and non operating expenditures.

8100       Intra-entity Transfers-Out (Intra-entity Tfr-Out): This major object includes movements and transfers of monies from one designation to another designation within the same entity, institution, or organization.

8120       Overhead Transfers-Continuing Obligations (OH Tfr-Continuing): This minor object is used only with transmissions-out of indirect cost reimbursements (overhead receipts) from an overhead receipts budget to an academic budget for continuing obligations of the institution. These transfers are identified as transfers-in in minor revenue source 0820.

8130       Overhead Transfers-Nonrecurring Obligations (OH Tfr-Nonrecurring): This minor object is used only with transmissions-out of indirect cost reimbursements (overhead receipts) from an overhead receipts budget to another budget of the same institution for nonrecurring obligations of the institution. These transfers are identified as transfers-in in minor revenue source 0830.

8160       Loan Program Transfers (Loan Program Tfr): This minor object includes the institution’s share of financial assistance to students according to matching requirements of the federal national direct student loan program. It excludes the federal share of financing the program. Also, it excludes disbursements of loan program monies; these disbursements are included in the loan fund group of accounts as increases in loans receivable.

8170       Other Financial Aid Transfers (Other Fin Aid Tfr): This minor object includes the institution’s share of matching requirements for SEOG and other student financial aid not identified by minor objects 8150 and 8160. It excludes disbursements of these monies to students. For accrual basis reporting (i.e., annual financial statements, NCHED and IPEDS reports), this expenditure object should be reclassified within Current Unrestricted Funds as other educational awards, object 6590, and reflected in Purpose 230, Student Financial Aid. There should also be a corresponding reduction of other educational awards and an elimination of mandatory transfers-in within the Current Restricted Funds.

8190       Transfer of Appropriations (Tfr Appropriations): This minor object is used only with the carry-forward of unexpended state appropriations from the current fiscal year to the subsequent year. These transfers are identified as non-revenues (revenue object 0920) in the subsequent year. In addition, these transfers should be reclassified as Cash Carried Forward during the current year’s 13th month accrual cycle.

8191       Tfr Approp-Budget Flexibility (Tfr Appr-Bud Flex):  This subsidiary object is used only with the carry-forward of unexpended state appropriations by institutions designated as special Responsibility Constituent Institutions by the UNC Board of Governors.  This transfer, which must be used for one-time expenditures that do not impose additional financial obligations on the State, is authorized by the UNC Fiscal Accountability/Flexibility legislation (Chapter 689, House Bill 83 enacted by the 1991 General Assembly).  This expenditure object is compatible with Purpose 252 only.  Refer to Chart of Accounts Memorandum #45 for additional information.

8192       Tfr Approp-Defer Obligations (Tfr Appr-Def Oblig): This subsidiary object is used only with the carry-forward of unexpended state appropriations for deferred obligations. This transfer must be approved in advance by the Office of State Budget and Management.

8200       Inter-entity Transfers-Out (Inter-entity Tfr-Out): This major object includes movements and transfers of funds from one institution, entity, or organization to another institution, entity, or organization.

8220       Nonrecurring Inter-institutional Transfers (Nonrecurring Tfr): This minor object is used only with transmissions-out of indirect cost reimbursements (overhead receipts) from an overhead receipts budget of one institution to a budget of another institution for nonrecurring obligations. These transfers are identified as transfers-in in minor source of revenue 0860.

8230       Continuing Inter-institutional Transfers (Continuing Transfers): This minor object is used only with transmissions-out of indirect cost reimbursements (overhead receipts) from an overhead receipts budget of one institution to an academic budget of another institution for attaining compliance with continuing obligations of the institutions. These transfers are identified as transfers-in in minor source of revenue 0870.

8290       Other Inter-transfers: This minor object is used only with transmissions-out of funds from one institution to another institution for purposes not identified by minor objects 8210 through 8230. These transfers are not comprised of overhead receipts. These transfers are identified as transfers-in in minor source of revenue 0890.

8300       Reserves: This major object identifies budgetary amounts which are not available for expenditure.

                Reserves are segregated budgetary funds which are not available for disbursement until transferred to

                budgeted expenditure accounts.

8301-8399 : These minor objects identify specific non-salary related reserves as required and titled by individual institutions. The codes 8301 through 8399 are used by each of the constituent institutions to identify its non-salary reserves. Titles of these reserves may vary from year to year and from institution to institution and are not standardized. An account title is limited to twenty character spaces.

8400       Other Intra-transfers: This major object is used with transmissions-out of funds within the institution for purposes not identified by minor objects 8110 through 8170. These transfers are not comprised of overhead receipts. These transfers are identified as transfers-in in minor source of revenue 0840.

8401 through 8499: These minor objects identify specific intra-institutional transfers required and titled by individual institutions; they are for purposes not identified by minor objects 8110 through 8170 and are not comprised of overhead receipts. The codes 8401 through 8499 are used by each constituent institution to identify its transfers. The titles of these transfers may vary from year to year and from institution to institution and are not standardized. An account title is limited to twenty character spaces. These objects do not accommodate transactions which involve the purchase or sale of services and material objects.

8500       Petty Cash Funds: This major object includes advances to petty cash funds, imprest funds, working funds, and revolving funds. These advances are returned to their funding sources at the end of the fiscal year by deposit to the State Treasurer’s bank account.

8700       Receivables Written-Off (Rec Written-Off): This major object includes losses resulting from uncollectible claims against clients, customers, patients, patrons, and students. In an academic budget this object is used exclusively with activity 170 Institutional Support. In auxiliaries and independent operations this object is used with the purpose in which the uncollectible claim exists.

8800       Proceeds of Bonds: This major object includes disbursements to distribute funds received from issuance of bonds and revenue certificates.

8900       Other Non-operating: This major object includes disbursements for non-operating items not adequately provided in other disbursement classifications. It includes disbursements to purchase stocks, bonds, notes, revenue certificates, and similar items which generate revenue for the investor. Also, it includes payments for interest accrued on purchased investments.