Financial Reporting Codes

Student meal plans and pre-paid punch cards

Legal fees and retainers

Auditing services performed

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

Professional and consulting services not otherwise defined

Contracted training provided through business and industry department

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

Preventative maintenance and other maintenance contracts

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

Internal allocation of copier usage

Dosimeter badges used in Allied Health programs

6423

6424

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

Supplies used in the preparation and/or instruction of courses

Cost of skills modules for programs

Supplies used in the cleaning of facilities

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

Office supplies used by College

Supplies not otherwise defined

Parts and labor to repair College equipment.

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

Program uniform charges

Online instructional access codes

Items purchased for resale

Internet service on College campuses

Campus electricity

Campus propane gas

Campus sewer service

Campus cable television service

7501

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

Credit card fees related to accepting credit card payments

Postage for all campus parcel and shipping services

College billboard advertising

College radio advertising

College television advertising

College digital advertising

College advertising in newspapers or other printed publications

College advertising not otherwise defined

Registration fees for seminars and other events

Professional organization dues and memberships

College magazine and other subscriptions

College and program accreditation expense

Software and other user licenses

Food and supplies for guests and events

Marketing and promotional items

Exhibit booth rental at recruiting events

Campus landscaping supplies

Unemployment claims expense

Expenses not otherwise defined

Governor’s reserve – 3% of state appropriations

Governor’s withholdings from state appropriations

Drug testing of students or employees

Specialized testing expense

Specialized testing expense

Specialized testing expense

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

Non-travel related expenses for Professional Development

Estimated Fiscal year budget

Estimated Fiscal year budget generated from online tier fees

Fiscal year budget for grant matching funds

Allowable indirect cost rate charges on grants

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

Sales and service rework expense reclassified from sales and service expenses

Sales and service expenses

Automotive summer institute event

Uncollectible accounts receivables written off

Principal payments on College debt

Interest payments on College debt