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STANDARD OBJECT CODES: EXPENDITURES 20-- Salaries, Full-Time Faculty UMG: Salaries paid to University Medical Group departmental chairs and ordinary or ranked faculty. 201X FT Faculty
Salaries: Regular Session - UMG 21-- Salaries, Full-Time Faculty: Salaries paid to departmental chairs and all ordinary or ranked faculty carrying a full-time load of teaching or research duties. 211X FT Faculty
Salaries: Regular Session 22-- Salaries, Part-Time Faculty: Salaries paid to faculty carrying a part-time load of teaching or research duties. 221X PT Faculty
Salaries: Regular Session 24-- Salaries, Full-Time Staff: Salaries paid to employees not classified as faculty with a normal work week of 32 hours or greater. 241X FT Staff Salaries: Regular Hourly 25-- Salaries, Part-Time Staff: Salaries paid to hourly employees not classified as faculty with a normal work week of less than 32 hours. 251X PT Staff Salaries: Regular Hourly 26-- Student Labor: Wages paid to all Saint Louis University students including those processed through the Financial Aid Office under the Federal Work/Study Program of the Department of Education. 261X Student Labor:
General 27-- Stipends & Fellowships: Payments of stipends and graduate fellowships to any member of the faculty or staff. 271X Stipends 28-- Resident: Salaries paid to medical resident housestaff. 281X Resident
Salaries: Regular 29-- Fringe Benefit Allocation: Allocated cost of fringe benefits charged to departmental accounts. 29XX Fringe Benefit
Allocation 31-- Communication Costs: Charges for communication goods and services including telephone lines, equipment, and service, postage and parcel service, and FAX transmissions. 311X Telephone
Equipment Rental and Purchase NOTE: See 37-- Service Department Charges for services provided by a University service department. 32-- Rental: Payments for the use of building space, land, furniture, equipment, vehicles, and other assets not owned by the University. 321X Rental: Facilities (including building space, land, and parking
lots) NOTE: User optional codes available: 3211, and 3213 thorugh 3219. 322X Rental: Furniture and Equipment 33-- Printing and Duplicating: Cost of printing forms, papers, certificates, plaques, etc. and electronic imaging (CD-ROM, photographs, etc.) by an outside vendor and the reallocation of copying charges provided by a non-service center University department. 331X Outside
Printing/Electronic Imaging NOTE: See 37-- Service Department Charges for services provided by a University service department. 34-- Dues, Memberships and Licenses: Cost of dues and memberships for professional associations or societies, vehicle licenses, participation fees in activities or associations requiring a license, submitting articles to journals, reprints, and abstract fees. 340X-1X Dues and
Memberships 35-- Books, Subscriptions & Periodicals: Cost of books and other publications, such as video and audiotapes, and subscriptions to newspapers, magazines, periodicals, CD-ROM's, etc. 351X Books and Publications (including video and audio tapes) 36-- Travel: Costs for business and entertainment and domestic and foreign travel including conference registration fees, transportation, meals, lodging, and other related expenses. 361X Domestic Travel (within United States and Canada) NOTE: See Recruitment (3934) for cost of transporting, lodging, and entertaining prospective employees on campus. 37-- Service Department Charges: Charges from University service departments for goods or services provided. Offsetting credits should be recorded to object codes 9200-9250 in the service department's account. 3710 Facilities Services Charges 3720 Telephone Charges (Including employee reimbursements) 3730 Printing/Duplicating Charges 3741 Medical Records 3753 Biochemistry Services 3761 Solutions/SLUCore
3770 E&A Computer Recharge 3780 Aircraft Usage Charges 379X SLUCare Charges3791 Patient Care Costs 3792 Materials Management 3793 Pharmacy 3794 Biomed Elect & CES 3795 Salary Reimbursement 3796 UMG - Interdepartmental Labor 38-- Purchased Services Professional Services:
Payments to individuals who are not employees of the University, and/or firms
for professional advice, services, or opinions in the form of fees based on
contracted or otherwise predetermined amounts or rates, including legal fees
and retainers. (Payments to SLUCare should be charged to object code 379X.) 382- Insurance Costs: Cost of non-fringe benefit related insurance such as fire and extended coverage, general liability, environmental impairment, malpractice, etc. 3821 Malpractice
Insurance 383X Cost of Goods Sold: Cost of goods purchased for resale. 3840 Parking Charges: Cost of parking coupons for campus garages. 385- Utilities: Payments to outside vendors for utilities furnished to the University. 3851 Gas Equipment Maintenance, Repairs and Contracts: Payments to outside vendors for maintenance and repair of equipment owned by the University. Maintenance on leased equipment should be charged to object code 322X. 386X Equipment Maintenance, Repairs, and Contracts Construction Contracts: Payments to general contractors or subcontractors for the renovation or alteration of space to enhance or change the purpose of the area (including routine maintenance contract work). 387X Construction Contracts Building Service Contracts and Repairs: Payments
to outside vendors for maintenance and repair of building systems (i.e., elevator
service, pest control, trash hauling, etc.). Locum Tenens: Payments for temporary physician staffing services (University Medical Group use only). 389X Locum Tenens 392X Fringe Benefit Expenditures (Payments to University employees
or to outside vendors on behalf of University employees for benefits.) 3940 Terminated Faculty/Staff Contracts
395X Contributions/Support to Organizations Discounted Financial Aid: Financial Aid expense offsetting tuition and auxiliary revenue. 3970 Tuition Fees External Financial Aid: Financial Aid expense payable to external sources. 3980 Tuition Fees Miscellaneous Expenses: For Controller's Office Use Only. 3990 Over/Short 40-- University Allocated Overhead: Overhead costs allocated to University Medical Group. 4110 Affirmative
Action 4210 Risk Management 50-- Supplies, Materials, and Minor Equipment Office Supplies and Materials: Cost of supplies
for general office use. 53-- Maintenance Supplies: Supplies and materials consumed in the routine maintenance of a building or equipment. 531X Cleaning
Supplies Clinical Supplies: Supplies and materials consumed by the University clinical departments in the providing of patient care. 54XX Clinical
Supplies Housekeeping - Linen Service: Linen supplies consumed by University departments in providing patient care and guest services. 55XX Housekeeping - Linen Service Other Supplies: All other supplies not defined above. 57XX Other Supplies 58-- Minor Equipment: Purchased equipment with a unit value of less than $5,000. See Notice of Grant Award for capital threshold for Sponsored Program (ledger 5) accounts. 581X Minor Office Equipment and Furniture *NOTE: Maintenance fees for developed software should be included in Software License Fees (325X). Athletic Equipment and Materials: Equipment and materials used by the University Athletic Department for sporting activities. 59XX Athletic Equipment and Materials 60-- Capitalizable Assets: Purchased equipment, furniture, and other goods which have a unit value of $5,000 or greater. See Notice of Grant Award for capital threshold for Sponsored Program (ledger 5) accounts. 61XX Capital Office Furniture and Equipment
Net Assets Released 75-- Net Assets Released: Reclassification of temporarily restricted net assets to unrestricted net assets when donor imposed restrictions on donated assets are met (for Controller's Office use). 7530 Pledge Activity Net Asset Transfers (Deductions) 80-- -- Net Asset Transfers (Deductions): Nonmandatory transfers out of an account. 8512 Transfers/ Deductions 90-- Expense Recoveries 91XX Labor Recovery
(Labor provided to other University departments by UMG departments)
99-- Indirect Costs: Facilities and administrative expenses that benefit common activities of the University and, therefore, cannot be readily assigned to a specific department or project. Sponsored Program accounts will recover the awarded rate of indirect costs as applicable direct expenses are charged to accounts. 9910 Indirect Cost: Restricted Fund Expenditure (Allocation of
Indirect Costs to Sponsored Programs)
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