Objects
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Programs
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Object 01 - Salary & Fringes |
Program 001 - Instruction |
Payments made to individuals who are employed as fully benefited employees. Benefits paid by the university are retirement, social security, unemployment compensation, health insurance and tuition remission. Additionally, fully benefited employees earn annual leave, sick days, personal leave and paid holidays. |
Includes expenditures for all activities that are part of an institution's instructional program. Expenditures for credit and non-credit courses, for academic, vocational, and technical instruction, for remedial and tutorial instruction, and for regular, special, and extension sessions should be included. Expenditures, for department chairs, in which instruction is still an important role of the administrator, are included in this category. |
Object 02 - Technical & Special Fees |
Program 002 - Research |
Includes payments made to individuals not employed by the university as fully benefited employees. Employees could be hired in either a full-time or part-time capacity but do not received all of the benefits provided to Object 01 employees. Included in this category are adjunct faculty, student help and temporary employees. |
Includes activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Included in this category are expenses for individual and/or project research as well as that of institutes and research centers. |
Object 03 - Communications |
Program 003 - Public Service |
Includes expenditures for telephone and postage. |
Includes funds expended for activities that are established primarily to provide non-instructional services beneficial to individuals and groups external to the institution. |
Object 04 - Travel |
Program 004 - Academic Support |
Includes payments for the furnishing of accommodations for actual travel. Includes railroad, airline, bus and taxi fare, lodging and meals and mileage allowances for the use of privately owned vehicles. |
Includes funds expended primarily to provide support services for the institution's primary missions: instruction and public service. It includes the retention of educational materials, media such as audiovisual services and technology such as computing support, academic administration, and support for course and curriculum development. |
Object 06 - Fuel & Utilities |
Program 005 - Student Services |
Includes purchases of fuel oil, natural gas, electricity, and water and sewage. |
Includes funds expended for the office of admissions, student aid administration, counseling and career guidance, and registrar and those activities whose primary purpose is to contribute to the student's emotional and physical well-being and to his or her intellectual, cultural, and social development. |
Object 07 - Motor Vehicles |
Program 006 - Institutional Support |
Includes the cost of gasoline, oil, and other supplies used in the operation of motor vehicles. Also includes repairs and repair parts to motor vehicles, insurance and the purchase of new vehicles. |
Includes expenditures for: (1) central executive-level activities concerned with management and long-range planning of the entire institution; (2) fiscal operations; (3) administrative data processing; (4) employee and personnel resources; (5) activities that provide procurement, storerooms, safety, and printing; and (6) activities concerned with community and alumni relations, including development and fund raising. |
Object 08 - Contractual Services |
Program 007 - Operation and Maintenance of Plant |
Includes all payments made for services rendered under an expressed or implied contract and may consist of labor together with the use of equipment or labor together with materials furnished in the performance of such service. |
Includes expenditures for operations that provide services and maintenance related to grounds and facilities. |
Object 09 - Supplies & Materials |
Program 008 - Auxiliary Enterprises |
Includes all commodities that are normally consumed or expended within one year or re used to form a minor part of equipment or fixed property. Includes all costs of materials used for repairs of the work is done by employees. |
Includes entities that exist to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to the cost of the goods or services. The distinguishing characteristic of auxiliary enterprises is that they are managed as self-supporting activities such as residence halls, food services, intercollegiate athletics, and college stores. |
Object 10 - Equipment - Replacement |
Program 017 - Scholarships and Fellowships |
Includes the replacement cost of all items included in the equipment inventory that can be used over and over again without material change or an appreciable impairment of their physical condition. |
Includes expenditures for scholarships and fellowships in the form of out-right grants to students selected by the institution and financed with current funds, restricted or unrestricted. Also included is aid to students in the form of tuition remissions. |
Object 11 - Equipment - Additional |
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Includes the cost of any article of equipment that results in a definite increase of the inventory of equipment. Includes the costs of all items included in the equipment inventory that can be used over and over again without material change or an appreciable impairment of their physical condition. |
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Object 12 - Grants, Subsidies and Contributions |
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Includes scholarships and fellowships paid to students of the university. |
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Object 13 - Fixed Charges |
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Includes all expenditures made to meet the fixed charges and in payment of principal or interest on bonded debt. Includes rentals paid for the use of land, buildings, and equipment. All memberships and subscriptions are charged as fixed charges as well as insurance premiums. |
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Object 14 - Land & Structures |
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Includes all payments for land or alterations to land and those for the construction of all buildings including the cost of additions and betterments of existing structures. |
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