Account Codes For Miscellaneous Services/Supplies
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Description |
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MAINTENANCE AND REPAIR - GROUNDS All expenses of maintaining and repairing University-owned grounds, utility pipeline repairs, fences, tunnels, walkways, parking lots, etc. Special assessments for repair, maintenance and replacement of walks, roadways and parking lots. Refer to code 4820 for new or substantially improved walks, roadways and parking lots. DO NOT CHARGE: Individuals, sole proprietors, and partnerships, refer to code 2620. |
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| 2420 | MAINTENANCE AND REPAIR - STRUCTURES AND ATTACHED FIXTURES All expenses of maintaining and repairing University-owned buildings, structures and attached fixtures, including maintenance contracts on elevators and parking structures. (Refer to Exhibit A for guidelines relating to use of this code.) DO NOT CHARGE: Individuals, sole proprietors, and partnerships, refer to code 2620. |
SERVICES - DATA/WORD PROCESSING - STATE AND UNIVERSITY DEPARTMENTS All data/word processing services performed by state and university departments, including data processing machine time, keypunching, collating, verifying, interpreting, sorting, programming, microfilm and microfiche, subscription mail and electronic mail, etc. |
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SERVICES - DATA/WORD PROCESSING - OUTSIDE SOURCES Payment for work performed by private contractors or vendors who provide keypunch service or data processing service, the cost for use of central processing units on a time-shared basis; the cost of hookups with central information systems, tape cleaning, microfilm and microfiche services; COWL-related charges. The social security number must be provided for payments to individuals and sole proprietorships, or the employer identification number for partnerships. DO NOT CHARGE: Consulting services; maintenance and purchase of terminals. |
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NON-TAX REPORTABLE SERVICES AND EXPENDITURES Non-Tax Reportable Services and expenditures not otherwise specifically classified under another Account Code. For tax reportable services and expenditures refer to 1099-MISC and 1042-S Tax Reportable Payments. Use this Account Code to report Non-U.S. Source Income in compliance with policy at Non-U.S. Source Income (Foreign Source Income) Payments to Non-Resident Aliens (NRA) for Income where the location of the activity for which the payment is being issued is outside the U.S. Non-U.S. Source Income must include a completed and signed Form W-8BEN (Individual) or Form W-8BEN-E (Entities). |
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PROFESSIONAL DESIGN SERVICES Professional design services for construction projects. |
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SERVICES - MEDICAL Costs incurred for medical services provided by hospitals, doctors, dentists, chiropractors, etc. For hospital patient care costs charged to Fund 133 or 144, use code 2635. DO NOT CHARGE: Payments made directly to an individual, sole proprietor or partnership, use code 2620. |
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HOSPITAL PATIENT CARE COSTS Hospital and associated costs incurred for inpatient and outpatient treatment where the costs apply to a 133 or 144 funded program. |
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| 2637 | RESEARCH SUBJECTS (Reportable) Direct payments to an individual who serves as a research participant in an Institutional Review Board (IRB) approved research study. See Policy 103-Payments to Research Participants. |
| 2638 | STUDY ABROAD Costs associated with students attending a semester abroad for which the university pays the tuition and fees to the international institution and collects same from the student. Both payments to the international institution and receipts collected from students use this coding. For student travel study tours see account 2168. |
INTERNAL SERVICES - GENERAL - STATE & UNIVERSITY DEPARTMENTS Use for services and related supplies (except equipment rentals) purchased internally from a state or UW department or another institution for which there is no other specific Account Code. Include technical or specialized services provided by internal service departments (e.g., Animal Care Unit, Physical Plant, Cartographic Lab, Soil Analysis Lab, WHA TV and Radio, State Records Center, Management Institute, etc.). Services of an employment nature should be handled in accordance with FPPP #18 using the IIA format and appropriate codes. DO NOT CHARGE: Office supplies (Account Code 3101) or lab supplies (Account Code 3105) purchased, printing and duplicating performed by UW/State departments (Account Code 2670), and data/word processing services performed by UW/State departments (Account Code 2600). |
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DUPLICATING (Encumbrance to UW Printing Only) Do not use as an expenditure code. Use only for encumbering requisitions sent to UW-Printing for printing/duplicating. |
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PRINTING AND DUPLICATING PERFORMED BY UW/STATE DEPARTMENTS All expenditures for printing and duplicating by UW/state printing operations. These include setup and printing services, Copy Center charges, Central Print Shop services, WISCOMP and paper charges. Included are informational publications, forms, classroom materials, stationery, resale publications, student publications, etc. |
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PRINTING AND DUPLICATING PERFORMED BY PRIVATE VENDORS All expenditures for printing and duplicating by commercial suppliers. This includes informational publications, forms, classroom materials, stationery, resale publications, student publications, customized data processing forms, etc. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). |
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TRANSFERS - INTERCHANGE AGREEMENTS BETWEEN THE UW AND OTHER STATE AGENCIES Costs of temporary interchange of personnel and other related costs incurred under contracts with other state agencies as authorized under s. 230.047(3), Wis. Stats. This code is used when the costs have been budgeted as contractual services. Use on both the debit and credit side of the transaction. Must use Legacy Class Codes. |
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SUPPLIES - OTHER All non-inventoried consumable materials and supplies (not coded elsewhere) such as electronic technical DO NOT CHARGE: Office Supplies (3101), Drafting and Photographic Processing Supplies (3102), Experimental Animals (3103), Lab, Medical & Classroom, Recreational Supplies (3104 or 3105), and Grounds, Agricultural and Animal supplies (3106). DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - OFFICE Office materials designed primarily for internal office use, such as paper, pencils, pens, plain envelopes, rubber stamps, manual staplers, reference materials, bank supplied checks, magnetic tapes, floppy disc, locking and security devices, printer ribbons, paper rolls, stock forms, thermal & computer paper, manuals, etc. Also include charges for copying from other than copy centers/duplicating shops. For software, refer to code 3150. For COWL charges, use code 2610. For non-consumable office equipment items and classroom furniture below $5,000 use code 3195. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - DRAFTING & PHOTOGRAPHIC PROCESSING SUPPLIES Materials & supplies purchased internally or externally and used for drafting or photographic processing, i.e., photographic film, framing & matting materials, blank video tapes, reprographics, supplies for film splicing, microfilm and X-ray film including the cost of all film processing. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - EXPERIMENTAL ANIMALS Live animals purchased for laboratory research purposes. Use code 3103 for animals purchased for classroom purposes. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - CLASSROOM & RECREATIONAL Materials used for instructional purposes in classrooms, libraries or Extension classes, materials used in educational demonstrations, materials purchased for constructions of theatrical props, costumes, etc., footballs, bats, athletic uniforms, paperback books, etc. Also include charges for copying from other than UW copy and duplicating centers. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - LABORATORY SUPPLIES Chemical and biological reagents, student lab supplies, research lab supplies, medical & surgical lab supplies, research/laboratory instruments and components (electronic/mechanical gears, belts, chains), glassware and scientific utensils. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - GROUNDS, AGRICULTURAL AND ANIMAL Supplies used for grounds keeping, such as seeds, insemination supplies, plants, insecticides, fertilizers, shovels, rakes, hoses, grounds signs, mowers & snow blowers. Also include seed envelopes, nursery burlap, dairy supplies, forage and animal supplies, etc. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - DRUGS AND MEDICAL SUPPLIES (Human use only) Payments for medicines, drugs and medical supplies used to treat patients or inmates of UW/state institutions, hospitals, athletics, etc. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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EYE EXAMINATION FOR SAFETY GLASSES & VDT/CRT USERS Reimbursement to employees or payment to vendors for eye examination and fitting costs for required safety glasses. Also include reimbursement to employees where duties require high VDT/CRT use as provided for in the WSEU agreement. |
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SUPPLIES - BUILDING MAINTENANCE/OPERATIONAL Supplies used by UW personnel to maintain, repair and operate buildings and equipment, both UW/state-owned and privately owned. Include janitorial, housekeeping and shop supplies, kitchen supplies, plumbing, uniforms, painting, dishes, small or hand-held tools, laundry supplies, supplies used to repair furniture, fixtures and building equipment, etc. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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SUPPLIES - VEHICLES Parts and supplies used by UW personnel for the repair and maintenance of UW/State-owned, rented or leased vehicles. A vehicle is defined as a motorized device that travels from point to point on wheels, tracks, water, etc., under the control of an onboard operator. Include supplies such as batteries, tires, spark plugs, replacement parts, antifreeze, motor oil, lubricating oil and grease. DO NOT CHARGE: Maintenance and repair performed by private vendors, use code 2470. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). If supplies purchased have a service component (i.e., custom orders) use the service account codes listed above. |
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FUEL FOR VEHICLES All fuels for vehicle use, including gasoline, gasohol, diesel or other fuels to be used in UW/State-owned and leased vehicles. |
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SOFTWARE - UNDER $5,000 Purchase of software including site and concurrent licenses below $5,000 for data/word processing systems including upgrades. Refer to code 2335 for leases where the intent is not to obtain ownership and to code 2330 if for rentals. For purchases of $5,000 or more, refer to code 4630. |
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FOOD AND FOOD SERVICE CONTRACTS All expenditures for food requiring further processing used in meal preparation or meals purchased from external or internal vendors. Include board for house fellows, resident assistants and resident directors. Include meals for food service evaluators, UW athletes, Headstart, Champ and Upward Bound participants not on travel status. Also include food for child care centers, recreational, social and non-business activities. DO NOT CHARGE: Meals billed for UW sponsored meetings, conferences, workshops, etc., use code 3780 or 3781. |
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COMPUTERS AND RELATED PERIPHERALS – NOT CAPITALIZED |
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EQUIPMENT AND FURNITURE – NOT CAPITALIZED |
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FREIGHT Charges for incoming and outgoing freight shipments by common carriers, such as UPS, Federal Express, etc., including customs charges and package express that are not applicable to vendor purchases. Include mailing services provided by private vendors. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). |
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| 3780 |
CONFERENCE AND MEETING EXPENSES Cost of meals, lodging, refreshment break and other expenses incurred in hosting a meeting, conference, seminar, orientation session, etc. These charges are usually billed on invoices from hotels, restaurants, travel agencies and airlines. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). |
CONFERENCE AND WORKSHOP COSTS (Educational programs) Cost of meals, beverages, transportation, lodging, tours, admission fees, including incidental costs for rental of equipment, space, etc., directly associated with educational programs such as continuing education/Extension programs where the costs are included in the registration fee. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). |
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RESALE - MATERIALS All materials and supplies purchased externally to be resold, including postage, cigarettes, alcoholic beverages, candy bars, pop, milk, seeds, etc., and materials processed for sale. DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630). Food purchased for meal preparation or meals purchased from internal or external vendors, use code 3165. |
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COMPUTER EXCHANGE REPAIR PARTS |
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CAMPUS PRINTING, PURCHASED PAPER |
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SUB-GRANT AND SUBCONTRACT PAYMENTS TO OTHER THAN INDIVIDUALS ($25,000 or less) Payment of the first $25,000 or less of a sub-grant or subcontract by UW institutions to other non-UW institutions (profit or nonprofit) for the performance of a portion of the scope of work on an extramurally funded project. If payment is to an individual or partnership, use code 3840. All payments over $25,000 on a sub-grant or subcontract should be charged to code 3845. |
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SUB-GRANT AND SUBCONTRACT PAYMENTS TO AN INDIVIDUAL, SOLE PROPRIETORSHIP OR PARTNERSHIP (Non-UW Employees) (Reportable) Include Social Security number/Tax Identification number and mailing address for payments to individuals, sole proprietorships or partnerships. Payments of the first $25,000 or less of a sub-grant or subcontract to an individual, sole proprietorship, or partnership for performance of a portion of the scope of work on an extramurally funded project. All payments in excess of $25,000 should be coded to 3845. |
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| 3845 | SUB-GRANT AND SUBCONTRACTS (Over $25,000) Include Social Security number/Tax Identification number and mailing address for payments to individuals, sole proprietorships or partnerships. Payments over $25,000 on a sub-grant or subcontract by UW institutions for the performance of a portion of the scope of work on an extramurally funded project. Payments of the first $25,000 on a sub-grant or subcontract should be coded to 3840. |
TRANSFERS - FEDERAL AUDIT DISALLOWANCE (Non-financial aids) To transfer disallowed expenditures (including overhead) from a grant to a funding source which could have supported the questioned activity had no grant been involved. Use Account Code 3790 should be used for both sides of the transfer and may not be used if the disallowed expense is financial aids (any 5xxx class codes). Also refer to Account Code 5730. |
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| 3860 | ROYALTIES - INDIVIDUALS, SOLE PROPRIETORSHIP OR PARTNERSHIP (Reportable) Royalty payments to individuals, sole proprietorships and partnerships only. The social security number and mailing address must be provided for individuals and sole proprietors, or the employer identification number for partnerships. |
TRANSFERS - SHARED GRANT Transfer of funds within the same appropriation from one UW institution to another UW institution to support performance of a portion of the scope of work required for completion of a federal grant project (Fund 144) or a non-federally funded grant/contract (Fund 133). The host institution (the recipient of the grant/award) will disburse funds to the sharing institution(s) as a 3910 expenditure. The receiving institution must deposit the funds as a refund of expense coded to 3910. Refer to Code 3915 for Service/Supply transfers that do not relate to shared grants. |
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TRANSFERS - OTHER Transfer of funds, usually within a UW institution. Transfers may occur between UW institutions, e.g., in connection with System Administration Cooperative Services chargebacks or the West Central Wisconsin Consortium (WCWC) program. The fund may differ, but Account Code 3915 must be used for both sides of the transaction. Refer to Account Code 2650 for transactions related to internal service charges. If receipts/revenues are being transferred use the appropriate receipt/revenue Account Code. |
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ADMINISTRATIVE COST DISTRIBUTION Intra-institution distribution of administrative costs. Use the appropriate sales credit Account Code for the credit portion of these transfers. For services provided by a state or UW department or institution, refer to Account Code 2650. |
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OVERHEAD ALLOWANCES Overhead allowances as specified for Fund 133 and 144 accounts. Must use only on transfers using the account code. |
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TRANSFERS - SUPPLIES APPLICABLE TO INTER-INSTITUTIONAL AGREEMENTS For use by the buying and selling institutions for transferring the expense and the credit. Must use Account Code. |