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Financial Reporting Codes

Fund codes are the first two digits (xx-xxxx-xxxx-xxxx) of a general ledger account number that are used to classify funds of the College.  Contact the Business Office with questions related to current fund codes.

10 Current – Unrestricted
11 Current – Auxiliary
12 Grants Funds
15 Financial Aid
51 Plant Fund
60 Club Funds


Function Codes

Function codes are the third – sixth digits (xx-xxxx-xxxx-xxxx) of a general ledger account number that are used to classify transactions of the College. Contact the Business Office with questions related to current function codes

1000 – 3999 Instruction
4000 – 4999 Academic Support
5000 – 5999 Student Services
6000 – 6999 Institutional Support
7000 – 7999 Physical Plant
8000 – 8000 Scholarships to Fellowships
8100 – 8999 Auxiliary Enterprises
9000 – 9100 Capital Projects & Debt Services
9700 – 9999 Mandatory and Non-Mandatory Transfers


Object Codes

Object codes are the seventh – tenth digits (xx-xxxx-xxxx-xxxx) of a general ledger account number that are used to classify transactions of the College. Contact the Business Office with questions related to current object codes.



Personal Services:  Wages Paid to Employees

6001 Salaries for Cabinet
6010 Salaries for Faculty
6013 Faculty Summer Pay
6014 Faculty Adjunct Pay
6015 Faculty Overload Pay
6020 Salaries for Staff
6040 Faculty Summer/Adjunct
6100 Federal Work Study Wages
6104 Student Tutors
6105 Student Labor


Employee Benefits:  Benefits Paid for Employees

6201 MOSERS Retirement
6202 Health/Vision Insurance/EAP
6203 OASDI/Medicare
6204 Long Term Disability
6206 Life Insurance
6207 HRA Funding
6208 Fringe Benefits


Contractual Services

6300 Cafe Services

Student meal plans and pre-paid punch cards

6302 Collection Fee Services
Fees related to collecting past due student accounts receivable
6318 Legal Services

Legal fees and retainers

6320 Auditing Services

Auditing services performed


6322 Honoraria Payments

Payments to individuals for time and/or talent provided to the College i.e., guest speakers/lecturers, commencement speakers or other types of service

6323 Miscellaneous Contracted Services

Professional and consulting services not otherwise defined

6329 Contracted Training B&I

Contracted training provided through business and industry department

6330 Company Reimbursement B&I

Customized training provided through business and industry department and funded by DWD

6340 Maintenance Contracts

Preventative maintenance and other maintenance contracts

6360 Lease/Rental Payments

Lease/rental payments for use of buildings, land or equipment

6361 Copier Usage

Internal allocation of copier usage


Consumable Supplies / Services

6401 Building Material and Supplies
Materials and supplies used for building maintenance
6407 Computer Supplies
Department IT purchases
6408 Dosimeter Badges

Dosimeter badges used in Allied Health programs






Fuel Expense

Fuel purchased for use in College owned vehicles and equipment

Value of Surplus Purchased

The difference between market value and purchase price of surplus property

In Kind

Value of in-kind property received via donation

6425 Instructional Supplies

Supplies used in the preparation and/or instruction of courses

6426 Curriculum Review

Cost of skills modules for programs

6428 Janitorial Supplies

Supplies used in the cleaning of facilities

6430 Library Books

Books used and/or purchased to be shelved in the College library

6438 Office Supplies

Office supplies used by College

6440 Other Supplies

Supplies not otherwise defined


6441 Equipment Repair

Parts and labor to repair College equipment.

6450 Printing

Printing done by an outside vendor and internal allocation of stationary and other preprinted supplies

6455 Uniforms

Program uniform charges





Auxiliary Resale

6474 Inclusive Access

Online instructional access codes

6475 Resale items

Items purchased for resale



6501 Telephone
Telephone charges for phone equipment below capitalization threshold and another monthly phone expense
6504 Internet Service

Internet service on College campuses





6601 Electricity

Campus electricity

6603 Propane

Campus propane gas

6604 Water
Campus water
6605 Trash Hauling
Campus trash hauling services
6606 Sewer Charge

Campus sewer service

6607 Cable Television

Campus cable television service



6701   Travel
Travel expenses
6702   Travel – Professional Development
    Professional development travel expenses


Other Costs (not an inclusive list of all object codes)




Property and casualty, student malpractice, and student medical (applicable Allied Health programs only) insurance premiums and deductibles

7502 Credit Card Fees

Credit card fees related to accepting credit card payments

7508 Postage & Freight

Postage for all campus parcel and shipping services

7509 Advertising – Billboard

College billboard advertising

7510 Advertising – Radio

College radio advertising

7511 Advertising – Television

College television advertising

7512 Advertising – Digital

College digital advertising

7513 Advertising – Printed

College advertising in newspapers or other printed publications

7514 Advertising – Other

College advertising not otherwise defined

7520 Registration & Related Fees

Registration fees for seminars and other events

7522 Professional Dues & Organization Membership

Professional organization dues and memberships

7524 Subscriptions

College magazine and other subscriptions

7525 Accreditation Expense

College and program accreditation expense

7528 Licenses

Software and other user licenses

7536 Social Expenses

Food and supplies for guests and events

7540 Promotional Items

Marketing and promotional items

7541 Exhibit Booth Rental

Exhibit booth rental at recruiting events

7550 Landscaping Expenses

Campus landscaping supplies

7555 Unemployment Benefits

Unemployment claims expense

7560 Other Services/Miscellaneous Expense

Expenses not otherwise defined


7561 Governor’s Reserve

Governor’s reserve – 3% of state appropriations

7565 Governor’s Withholding

Governor’s withholdings from state appropriations

7570 Drug Testing Expense

Drug testing of students or employees

7573 Accuplacer

Specialized testing expense

7577 CPR/OSHA 10 Expense

Specialized testing expense

7584 CAAP Testing

Specialized testing expense

7590 Professional Development Tuition

Tuition reimbursement for a class with credit hours and a grade is received

7591 Professional Development Other

Non-travel related expenses for Professional Development

7601 Budget

Estimated Fiscal year budget

7602 Budget Tier 5 Online

Estimated Fiscal year budget generated from online tier fees

7603 Grant Match $3/CH

Fiscal year budget for grant matching funds

7610 Administrative Overhead

Allowable indirect cost rate charges on grants

7680 Foundation in Kind

College in kind donation of salary, benefit, and operating costs related to the College Foundation

7693 S&S Rework Expense

Sales and service rework expense reclassified from sales and service expenses

7695 Supplies – Sales/Service

Sales and service expenses

7696 Summer Institute

Automotive summer institute event


Student Aid / Scholarships

7800-7949 – Scholarships, Fellowships, Stipends, awards and third-party student funding


Bad Debt

7950 Bad Debt Expense

Uncollectible accounts receivables written off


Grant Match Funds

7996 Institutional Match
7997 Software Department Match
7998 Department Fund Match
7999 Sales/Service Fund Match


Debt Retirement

8301 Principal Payment

Principal payments on College debt

8311 Interest Expense

Interest payments on College debt


Equipment Purchased with Approved Grant Funds

8601  Computers – reimbursable  
8602  Furniture – reimbursable  
8603  Vehicles – reimbursable  
8604  Other Equipment – reimbursable  
8605 Software – reimbursable  
8606 Renovation – reimbursable  
8607 Curriculum Enhancement  
8608 Other 50% Reimbursable



Non-Reimbursable (NR) Instructional Equipment Purchased with College Budget Funds

8700 Non-Reimbursable Instructional Software
8701 Non-Reimbursable Instructional Computers
8702 Non-Reimbursable Instructional Furniture
8703 Non-Reimbursable Instructional Vehicles
8704  Non-Reimbursable Instructional Other Equipment



Non-Reimbursable (NR) Non-Instructional Equipment Purchased with College Budget Funds

8705  Non-Reimbursable Non-Instructional Computers
8706  Non-Reimbursable Non-Instructional Furniture
8707  Non-Reimbursable Non-Instructional Vehicles
8708  Non-Reimbursable Non-Instructional Other Equipment
8709  Non-Reimbursable Non-Instructional Software


Equipment Disposal

8900 Disposal of Equipment
8910 Depreciation Expense


Capital Improvements

9601-9655 Capital Improvements


Transfers Between Unrestricted Funds and Restricted Funds

9701 CWS Mandatory Transfer
9702  SEOG Mandatory Transfer
9810 Non-Mandatory – Fixed Asset Transfer
9816 Due To/From Fund Transfer
9900 Prior Period Adjustment
9999 Unallocated Budget


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