Financial Services Manual (FIN)

Effective: 7/1/1988

Revised: 11/1/2007

FIN 430–01: Overall Expenditure Coding Structure

Purpose

To present the overall expenditure coding structure

Source

Advantage accounting system

Discussion

The university financial accounting system, Advantage, provides an expenditure coding structure for budgeting and accounting activity. The coding structure includes appropriation unit codes, object codes, and sub-object codes. The purpose of the coding system is to provide a method of identifying various types of expenditures for reporting purposes. For example, operational expenditures can be distinguished from cost of sale expenditures using specific identification codes.

The highest level of expenditure identification is at the appropriation unit level. At this level, expenditures are categorized as:

1. Personal Services
2. Employee-Related Expenses
3. All Other Operating
4. Student Support
5. Transfer-Out

   or

6. Deficit Carryforward Balance

An appropriation code is used to identify each appropriation unit and consists of an agency/org and an expenditure appropriation unit code. Provided in the table below are the appropriation units and corresponding appropriation unit codes: D

Appropriation Unit	Code
Personal Services	P
Employee-Related Expenses	E
All Other Operating	A
Student Support	F
Transfer-Out	O
Deficit Carryforward Balance	Z

endtable

The expenditure coding structure also includes object and sub-object codes. At this level, expenditures must be further defined.

The appropriation code for an expenditure consists of the agency/org code and a suffix indicating the expenditure appropriation unit. Several examples of appropriation codes for the appropriation units associated with a single agency/org are included here.

AA1 1001 (Agency/Org Code) + Personal Services (Appropriation Unit) = AA11001P (Appropriation Code).

AA1 1001 (Agency/Org Code) + Employee-Related Expenses (Appropriation Unit) = AA1101E (Appropriation Code).

AA1 1001 (Agency/Org Code) + All Other Operating (Appropriation Unit) = AA11001A (Appropriation Code).

CodesD

Appropriation Unit and Suffix to Agency/Org Code	Object
	Name	Number
Personal Services (P)	Salaries	7110
	Wages	7120
Employee Related Expenses (E)	Employee-Related Expenses (ERE)	7200
All Other Operating (A)	Services	7310
	Subagreements $25,000 or less (Sponsored Projects use only)	7314
	Subagreements more than $25,000 (Sponsored Projects use only)	7315
	Materials and Supplies	7320
	Noncapital Equipment	7325
	Communications	7330
	Rentals/Licenses	7340
	Utilities	7350
	Miscellaneous	7390
	Participant Expenses	7400
	Travel/In-State	7510
	Travel/Out-of-State	7520
	Travel/Foreign	7530
	Capital Equipment	7810
	Other Capital—External Contractors	7880
	Other Capital	7890
Student Support (F)	Noncompensatory Student Financial Support	7700
	Noncompensatory Postdoctoral Fellowships	7750
Transfer-Out (O)	Voluntary Transfer-Out	8001
Carryforward Deficit (Z)	Deficit Carryforward	8900

endtable

For a listing of the sub-object codes where university expenditures are recorded within Advantage and the related definitions, refer to Expenditure Coding on the Advantage Web site.

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