Account Codes For Miscellaneous Services/Supplies

SFS

Description

2400

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.

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.

2600

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.

2610

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.

2623

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).

2628

PROFESSIONAL DESIGN SERVICES

Professional design services for construction projects.

2630

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.

2635

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.

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.

2650

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).

2670

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.

2670

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.

2675

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).

2690

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.

3100

SUPPLIES - OTHER

All non-inventoried consumable materials and supplies (not coded elsewhere) such as electronic technical
supplies, copy machine supplies, printing/duplicating papers/supplies, safety shoes and safety glasses.

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.

3101

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.

3102

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.

3103

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.

3104

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.

3105

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.

3106

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.

3110

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.

3111

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.

3120

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.

3130

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.

3140

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.

3150

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.

3165

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.

3194

COMPUTERS AND RELATED PERIPHERALS – NOT CAPITALIZED
Computers and Related Peripherals - Not Capitalized - Computers and related peripherals which are not capitalized, which when purchased separately would individually cost less than $5,000. Items include, but are not limited to: Modems, printers, scanners, laptops, keyboards, monitors, hard drives, misc, etc. For non-capital equipment and non-capital furniture (including printer stands), use account 3195.

3195

EQUIPMENT AND FURNITURE – NOT CAPITALIZED
Equipment and Furniture - Not Capitalized - Equipment and furniture which are not capitalized or inventoried, individually cost less than $5000, and have an anticipated useful life of more than one year. Items shall include, but not be limited to: Air Conditioners, appliances and kitchen equipment, beds and dressers, desks and credenzas, draperies and blinds, microscopes and lab equipment, musical instruments, printer stands, rugs and carpeting unattached, tables and chairs, telephones, fax machines, typewriters, calculators. For data/word processing software, refer to Account 3150. For furniture items which become part of a new building or building addition, capitalize and use Account 4520 regardless of the cost.

3710

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).

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).

3781

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).

3790

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.

3791

COMPUTER EXCHANGE REPAIR PARTS

3792

CAMPUS PRINTING, PURCHASED PAPER

3840

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.

3840

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.

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.

3850

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.

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.

3910

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.

3915

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.

3920

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.

3930

OVERHEAD ALLOWANCES

Overhead allowances as specified for Fund 133 and 144 accounts. Must use only on transfers using the account code.

3940

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.