{"id":1989,"date":"2022-06-27T14:45:07","date_gmt":"2022-06-27T18:45:07","guid":{"rendered":"https:\/\/research.ncsu.edu\/administration\/?page_id=1989"},"modified":"2022-09-21T11:56:22","modified_gmt":"2022-09-21T15:56:22","slug":"account-codes","status":"publish","type":"page","link":"https:\/\/research.ncsu.edu\/administration\/account-codes\/","title":{"rendered":"Account Codes"},"content":{"rendered":"\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Account Codes<\/font><\/strong><\/th>Account Code Listing for Entering Budgets<\/th>\n<\/tr>\n<\/thead>\n
<\/td>Budget by \u201cSUMMARY\u201d account structure \u2013 CALS, COS, CVM, COD, CNR, and research & grad studies<\/strong><\/td>\n<\/tr>\n
1000<\/td>Salary<\/strong>
\nThis account class includes payments to:
\n
  • Permanent, temporary, and other employees and the cost of fringe benefits relating to these employees<\/li>
  • Individuals on assistantships such as teaching assistants and research assistants
    \n<\/li><\/ul><\/td>\n<\/tr>\n
1800<\/td>Fringe<\/strong>
\nThis account code includes the cost of staff fringe benefits for:
\n
  • Full-time and part-time permanent and temporary employees<\/li>
  • Employees on loan to other state institutions and agencies
    \n<\/li><\/ul><\/td>\n<\/tr>\n
1990<\/td>Contracted Services<\/strong>
\nThis account code includes payments to the following types of contracted services that do not fall under the general 1000 Salaries account code:
\n
  • Non-payroll payments or fees to independent contractors, external organizations, and others for services such as contracted secretarial, clerical, and account collection services<\/li>
  • Account collection costs include the fifteen percent (15%) retainer by the North Carolina Department of Revenue<\/li><\/ul><\/td>\n<\/tr>\n
2000<\/td>Supplies<\/strong>
\nThis account code includes the payments for supplies that do not fall under general F&A expenses.
\nGenerally, this means that the purchase of the supplies is:
\n
  • extensive in nature,<\/li>
  • can be specifically identified to the project, and
    \n<\/li>
  • meets the definition of a direct charge.<\/li><\/ul>
    \nCommon examples:
    \n
    • General laboratory supplies<\/li>
    • Postage for questionnaires (when documented as part of the research)
      \n<\/li>
    • Computer supplies (under $5000)<\/li><\/ul><\/td>\n<\/tr>\n
3000<\/td>Current Services<\/strong>
\nThis 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<\/strong> and 3130<\/strong> codes.)
\n
\nCommon examples:
\n
  • Equipment rental<\/li>
  • Maintenance contracts
    \n<\/li>
  • Postage and shipping charges<\/li>
  • Publishing (page charges)<\/li>
  • Printing (posters, brochures)<\/li><\/ul><\/td>\n<\/tr>\n
3100<\/td>Domestic Travel<\/strong>
\nThis 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.
\n
\nCommon examples:
\n
  • Air and ground travel<\/li>
  • Lodging
    \n<\/li>
  • Meals<\/li>
  • Conference registration fees<\/li>
  • Motor Pool<\/li><\/ul><\/td>\n<\/tr>\n
3130<\/td>Foreign Travel<\/strong>
\nThis 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.
\n
\nThis account also includes authorized payments for travel expenses of associated non-university employees, including the Governing Board of the University, for certain transportation costs.
\nTravel expenses include transportation expenses, subsistence expenses, and other travel expenses.
\n
\nCommon examples:
\n
  • Air and ground travel<\/li>
  • Lodging
    \n<\/li>
  • Meals<\/li>
  • Conference registration fees<\/li>
  • Travel Visas<\/li><\/ul><\/td>\n<\/tr>\n
4000<\/td>Fixed Costs<\/strong>
\nThis 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.
\n
\nThe 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.
\n
\nCommon examples:
\n
  • Property\/facilities rental<\/li>
  • Vehicle and equipment rental<\/li>
  • Maintenance contracts<\/li>
  • NCSU labs<\/li><\/ul><\/td>\n<\/tr>\n
5000<\/td>Equipment<\/strong>
\nThis account includes the payments for acquiring legal ownership to equipment, including any related shipping and installation charges.
\n
\nEquipment in this category must meet all of the following conditions:
\n
  • Expected useful life of longer than one year<\/li>
  • Cost is at least $5,000 (in whole or in part, specific to one project)
    \n<\/li>
  • Not consumable or expendable<\/li>
  • Movable, even though sometimes attached to other accounts or buildings<\/li>
  • Its use does not create a readily observable physical impairment or deterioration<\/li><\/ul>
    \nSee 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.<\/td>\n<\/tr>\n
6000<\/td>Tuition<\/strong>
\nThis account includes the payments of monies for scholarships, fellowships, grants, grants-in-aid, traineeships, and other similar financial awards to the institution\u2019s students enrolled in formal coursework.
\n
\nCommon examples:
\n
  • Tuition, fees, health insurance<\/li>
  • Graduate Tuition Offset<\/li>
  • Payments for scholarships, fellowships, etc.<\/li><\/ul><\/td>\n<\/tr>\n
6980<\/td>Subawards<\/strong>
\nThis account includes payments to sub-grantees and\/or sub-contractors who are doing a substantial portion of the work on a sponsored project.<\/td>\n<\/tr>\n
8960<\/td>Facilities & Administrative Costs (Indirect)<\/strong>
\nFacilities 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.
\n
\nExamples 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.<\/td>\n<\/tr>\n
<\/td>Budget by \u201cDETAILED\u201d account structure \u2013 COE, COT, EDUC, AND CHASS<\/strong><\/td>\n<\/tr>\n
1112<\/td>Salary - Graduate Research Assistant<\/td>\n<\/tr>\n
1116<\/td>Salary - Summer Faculty Support<\/td>\n<\/tr>\n
1118<\/td>Salary - Release Time<\/td>\n<\/tr>\n
1119<\/td>Salary - EPA Regular All Other - Post Doc<\/td>\n<\/tr>\n
1219<\/td>Salary - SPA Regular Salary (Technician)<\/td>\n<\/tr>\n
1410<\/td>Salary - Non-Student Regular Wage<\/td>\n<\/tr>\n
1450<\/td>Salary - Student Regular Wage<\/td>\n<\/tr>\n
1899<\/td>Fringe Benefits<\/td>\n<\/tr>\n
1950<\/td>Honoraria<\/td>\n<\/tr>\n
1990<\/td>Contracted Services<\/td>\n<\/tr>\n
2999<\/td>Supplies<\/td>\n<\/tr>\n
3110<\/td>In State Travel <\/td>\n<\/tr>\n
3120<\/td>Domestic Travel <\/td>\n<\/tr>\n
3130<\/td>Foreign Travel<\/td>\n<\/tr>\n
3999<\/td>Current Services<\/td>\n<\/tr>\n
4999<\/td>Fixed Charges<\/td>\n<\/tr>\n
5999<\/td>Equipment <\/td>\n<\/tr>\n
6575<\/td>Graduate Tuition<\/td>\n<\/tr>\n
6961<\/td>Undergraduate Tuition<\/td>\n<\/tr>\n
6962<\/td>Stipends (No employment obligation)<\/td>\n<\/tr>\n
6980<\/td>Subawards<\/td>\n<\/tr>\n
8960<\/td>Facilities & Administrative Costs (Indirect)<\/td>\n<\/tr>\n
8950<\/td>Budget Pool<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"source":"","ncst_custom_author":"","ncst_show_custom_author":false,"ncst_dynamicHeaderBlockName":"ncst\/default-header","ncst_dynamicHeaderData":"{\"pageIntro\":\"\"}","ncst_content_audit_freq":"","ncst_content_audit_date":"","ncst_content_audit_display":false,"ncst_backToTopFlag":"","footnotes":""},"tags":[],"class_list":["post-1989","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nAccount Codes - Research Administration and Compliance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/research.ncsu.edu\/administration\/account-codes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Account Codes - 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