Account Codes

Account Codes	Account Code Listing for Entering Budgets
	Budget by “SUMMARY” account structure – CALS, COS, CVM, COD, CNR, and research & grad studies
1000	Salary This account class includes payments to: Permanent, temporary, and other employees and the cost of fringe benefits relating to these employees Individuals on assistantships such as teaching assistants and research assistants
1800	Fringe This account code includes the cost of staff fringe benefits for: Full-time and part-time permanent and temporary employees Employees on loan to other state institutions and agencies
1990	Contracted Services This account code includes payments to the following types of contracted services that do not fall under the general 1000 Salaries account code: Non-payroll payments or fees to independent contractors, external organizations, and others for services such as contracted secretarial, clerical, and account collection services Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue
2000	Supplies This account code includes the payments for supplies that do not fall under general F&A expenses. Generally, this means that the purchase of the supplies is: extensive in nature, can be specifically identified to the project, and meets the definition of a direct charge. Common examples: General laboratory supplies Postage for questionnaires (when documented as part of the research) Computer supplies (under $5000)
3000	Current Services This account class includes the payments for services provided to the University, and in the operation, repair, and maintenance of institutional facilities that do not fall under general F&A expenses. (Domestic and Foreign Travel expenses are covered under separate 3100 and 3130 codes.) Common examples: Equipment rental Maintenance contracts Postage and shipping charges Publishing (page charges) Printing (posters, brochures)
3100	Domestic Travel This account includes the payments for legitimate expenses while in authorized in-state and out-of-state travel status. Travel expenses include transportation expenses, subsistence expenses, and other travel expenses. Common examples: Air and ground travel Lodging Meals Conference registration fees Motor Pool
3130	Foreign Travel This account includes the payments for legitimate expenses while in authorized travel status outside the boundaries of Canada and the United States and its territories or possessions. This account also includes authorized payments for travel expenses of associated non-university employees, including the Governing Board of the University, for certain transportation costs. Travel expenses include transportation expenses, subsistence expenses, and other travel expenses. Common examples: Air and ground travel Lodging Meals Conference registration fees Travel Visas
4000	Fixed Costs This account includes the payments for operating costs which tend to be relatively uniform in amount during monthly, quarterly, semi-annual, or annual periods through University resources. The charges are for a fixed sum or a fixed sum plus charges for use of the property, supported by contracts or agreements, and of a continuing nature. Common examples: Property/facilities rental Vehicle and equipment rental Maintenance contracts NCSU labs
5000	Equipment This account includes the payments for acquiring legal ownership to equipment, including any related shipping and installation charges. Equipment in this category must meet all of the following conditions: Expected useful life of longer than one year Cost is at least $5,000 (in whole or in part, specific to one project) Not consumable or expendable Movable, even though sometimes attached to other accounts or buildings Its use does not create a readily observable physical impairment or deterioration See the Fabricated Equipment section in the Sponsored Projects Administration (SPA) Guide for more information on what constitutes Fabricated Equipment and how to budget items that meet the Fabricated Equipment criteria.
6000	Tuition This account includes the payments of monies for scholarships, fellowships, grants, grants-in-aid, traineeships, and other similar financial awards to the institution’s students enrolled in formal coursework. Common examples: Tuition, fees, health insurance Graduate Tuition Offset Payments for scholarships, fellowships, etc.
6980	Subawards This account includes payments to sub-grantees and/or sub-contractors who are doing a substantial portion of the work on a sponsored project.
8960	Facilities & Administrative Costs (Indirect) Facilities and Administrative costs (F&A; also referred to as indirect costs or overhead) are those costs that are incurred for common or joint objectives and therefore are not readily identifiable with a specific sponsored project. Examples of costs normally considered to be F&A costs include administrative/clerical; facilities management and utilities; general-purpose equipment; office supplies; postage; memberships and dues; subscriptions/books/periodicals and local telephone charges.
	Budget by “DETAILED” account structure – COE, COT, EDUC, AND CHASS
1112	Salary - Graduate Research Assistant
1116	Salary - Summer Faculty Support
1118	Salary - Release Time
1119	Salary - EPA Regular All Other - Post Doc
1219	Salary - SPA Regular Salary (Technician)
1410	Salary - Non-Student Regular Wage
1450	Salary - Student Regular Wage
1899	Fringe Benefits
1950	Honoraria
1990	Contracted Services
2999	Supplies
3110	In State Travel
3120	Domestic Travel
3130	Foreign Travel
3999	Current Services
4999	Fixed Charges
5999	Equipment
6575	Graduate Tuition
6961	Undergraduate Tuition
6962	Stipends (No employment obligation)
6980	Subawards
8960	Facilities & Administrative Costs (Indirect)
8950	Budget Pool