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Updated November, 2013

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Index

Banner Finance Self-Service Introduction Getting Started

Logging onto Self Service Banner What is FOAPAL?

Code Lookup Function Budget Queries Budget Status by Account Save and Retrieve Existing Query Documents Available for Drill-down Viewing Budget Status by Organization Hierarchy Budget Quick Query Downloading Budget Query Data to a Spreadsheet Adding Additional User Calculation Columns Account (Expenditure) Codes Personal Services (61XXXX) Nonpersonal Services (71XX):

7120 - Contractual Services 7121 - On-Campus Printing and Postage, Multi-Function Device Services

7122 - Telecommunications 7123 - Travel 7129 - Other Contractual Services [Recoveries] 7130 - Supplies 7139 - Other Supplies [Recoveries] 7140 - Transfer Payments 7149 - Other Transfer Payments [Recoveries] 7150 - Continuous Charges 7151 - Auxiliary Indirect Costs 7159 - Other Continuous Charges [Recoveries] 7210 - Property and Improvements 7219 - Other Property and Improvements [Recoveries] 7220 - Equipment 7229 - Other Equipment [Recoveries] 7230 - Plant & Improvements 7239 - Other Plant and Improvements [Recoveries] Program Codes Encumbrance Query Budget Transfers Single Line Transfer Multiple Line Transfer Budget Transfer Pool Codes

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Approve Documents (Budget Transfers) View Documents Delete Finance Templates

Purchasing (eVA) Purchasing Guidelines

Logging onto eVA Knowledge Center General eVA Information Vendor Lookup

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An Introduction to the Banner Finance User's

Guide

This section explains about Banner Finance and provides information about the contents of the Banner Finance User's Guide. It includes information about who should use the guide, how it is organized, and what special features it contains. New users should read this Introduction carefully before continuing.

What is Banner Finance?

Banner Finance is the administrative accounting system used by Radford University. Banner Finance is used for many functions including setting up and maintaining budgets, processing invoices, and running reports. The State’s web-based electronic procurement system, eVA, is used for all purchasing requirements.

The Banner Finance User's Guide: Who should read it

and what is its purpose?

If you are a new user needing to learn the "ins-and-outs" of Banner Finance, you will find the step-by-step instructions in this manual useful. As you become an experienced user, you will find the guide helpful for tasks you perform infrequently. The Banner Finance User’s Guide assumes that you have already gathered all of the information you need for inputting data in the system. Its purpose is to guide you through the process of inputting the data. It has been designed to introduce material as you need it. Step-by-step instructions are included.

What can I expect to learn from this guide?

The User’s Guide provides general instructions for using the Self Service Banner Finance. It explains how to enter data for each screen and how to produce and read reports. It also contains a list of expenditure codes used to classify goods and services.

Are there additional sources of information?

Campus departments are available to provide you with additional information for specific functions such as travel vouchers and food service requisitions. The web sites listed below provide general purchasing information and information for specific functions.

Web Site Web Address Procurement and Contracts Includes information for departments, helpful resources, etc.

http://www.radford.edu/content/procurement/home.html

Policies and Procedures Information including common mistakes to

http://www.radford.edu/content/procurement/home/department-

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avoid, exceptions to rules, etc. information/procurement-procedures.html

Travel Guidelines Includes policies, examples, meal allowance charts, and other information.

http://www.radford.edu/content/accounting-services/home/travel.html

Apparel Policy Food and Beverage Procedures Improper Items Policy Promotional Items Policy

http://www.radford.edu/content/financial-services/home/policies-procedures.html

Information Technology Includes contract information, technology purchase recommendations, forms, training, etc.

http://www.radford.edu/content/it/home.html

What if I don’t know where to start?

With this guide and a little practice, you should be able to become familiar with the basic Banner Finance functions in no time. The screens might look intimidating at first, and it may seem like there is a lot to learn, but it’s really easier than it looks. Everything you need is either within this guide, in one of the references listed, or a phone call away.

Can I obtain Banner Finance training?

Yes, the offices of Academic Technologies and Procurement and Contracts offer monthly introductory Banner Finance and eVA training sessions for new users. Banner Finance/eVA training includes:

Helping you log on to the administrative computer

Going over your menu options

Introducing you to the Banner Finance screens

Showing you how to process purchase orders (from start to finish)

Assisting you with the input of some actual purchase orders

Showing you how to run and read budget reports To view the current training schedule and enroll in an Introduction to Banner Finance/eVA class, logon to https://php.radford.edu/~citl/training/. Before enrolling in a training session, make sure you have submitted an Administrative Systems Access Request and indicated the appropriate Banner Finance and eVA access on the form. The steps for obtaining access are explained in the Getting Started section that follows. You should read the Getting Started section before enrolling in a training session in order to ensure you have everything you need to complete your training. Contact Academic Technologies at 831-7502 if you have questions regarding training. Training is required prior to Banner Finance/eVA access being granted.

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Getting Started

The following section provides information about obtaining a logon ID, illustrates how to get logged on to Banner (administrative computer), and explains where to go from there.

How do I obtain access to Banner Finance?

The individual in charge of your department must give authorization before a logon ID will be established for you.

How do I obtain a logon ID?

You must obtain a logon ID before you can log on to the administrative computer and access Banner Finance. Your logon ID will determine what screens you can access and what functions you can perform.

The Division of Information Technology (DoIT) automatically sets up an e-mail account and Windows account for all new employees. This account does not provide the capability to access the administrative computer where Banner Finance is stored. Access to the administrative computer is granted only after authorization is given by your department head.

An access request form signed by you and your department head must be submitted to Identity Management to begin the process of obtaining a logon ID. Your supervisor is responsible for obtaining the forms and submitting them for you. The forms are available from the Division of Information Technology web site at http://www.radford.edu/content/it/home/it-forms.html (printing the forms from the web site requires Adobe Acrobat Reader).

Once the Identity Management Office receives the completed access request form, it will take approximately five business days for processing.

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Logging On Banner Self-Service

Self-Service Banner is the module the RU campus uses to generate budget queries, approve documents, view appropriate Banner documents, and submit budget transfers. Follow the instructions below to access Self-Service Banner:

1. Open an internet browser, and go to the Radford University homepage at http://www.radford.edu/. Click the MyRU link at the top right of the window.

2. On the MyRU portal login page, enter your RU account (email) Username and

Password, and click the Login button.

3. On the MyRU main menu, select the Employees portlet.

4. Under the Employee Tools heading, select Banner SSB Employee Menu. The SSB main menu will then open.

Note: The idle time allowed in Self-Service before you’ll be logged off is 30 minutes of inactivity. Activity can be described as requesting information from the server, e.g. when you click submit. Inactivity timeouts are automatically set to ensure that no one will access your information if you leave your computer unattended.

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How to Access the Finance System in Self-Service Banner On the Self Service Banner welcome screen, click the Finance option.

The Finance System menu then opens.

Self-Service Banner Navigation

Select an option from the Finance menu.

You can use your internet browser’s Back and Forward buttons to go back or forward a page.

When you are finished using Self-Service Finance, exit the system by clicking the Sign Out button at the top right of the screen.

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The Chart of Accounts and FOAPAL

FOAPAL is the numbering system used by the Banner Finance Chart of Accounts to capture financial transactions and assist in the retrieval of information and financial reporting. RU’s Chart of Accounts is defined as “R”. The Chart of Accounts structure, as described below is composed of six elements:

Fund

Organization

Account

Program

Activity

Location Fund: The fund element is used to specify the funding source. Examples of funds include: Educational and General, Auxiliary Enterprises, Student Financial Aid, Sponsored Programs, and Capital. In addition, each grant or contract is assigned a unique fund code to identify the funding source. Organization: The organization code is used to identify the organizational unit that is responsible for financial activity recorded within the code. Organization codes are arranged in a hierarchy. The lowest level in the organizational hierarchy in Banner represents the organization code used for data entry. The higher level organizational hierarchies provide the ability to perform “roll-up” or consolidation of data for a hierarchy. Account:

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The account code is used to classify revenues and expenditures by type. Revenue account codes identify the type of revenue received, such as tuition. Expenditure account codes identify the type of expenditure, such as salaries or supplies. Revenue account codes begin with a “5”; personal services account codes begin with a “6”; and expenditure account codes begin with a “7”. Program: The program code is used to identify the major purpose of transactions. Program codes accumulate financial information into major categories, such as instruction, academic support, student services, auxiliary enterprises, capital, etc. Program codes are very useful for reporting at the state and national levels. Activity: The activity code is an optional number that may be used to record information for a specific event or major act. Activity codes will not be used at RU. Location: The location code is used to specify the physical location of an asset. This code is optional and will be used by Accounting Services for fixed asset recording and reporting. To understand budget reports and to effectively use the financial data provided, familiarize yourself with the basic FOAPAL structure. Each FOAPAL data string consists of:

6-digit fund code

5-digit organization code

6-digit account code

6-digit program code

Activity code and Location code are not required Each transaction must be coded with the full 23 digits for the transaction to be accepted by Banner Finance. The full code used to record the purchase of supplies might be:

F11020-11901-713120-P10410 The first set of 6-digits (F11020) indicate the fund code, the second set of 5-digits (11901) indicate the charge is to the Library, the third set of 6-digits (713120) show the expenditure is for office supplies, and the fourth set of 6-digits (P10410) indicate the program code for the Library.

Code Lookup Function The Code Lookup function in Self-Service Banner Finance allows users to look up any of the FOAPAL component codes in the Chart of Accounts.

On the Budget Query page, the Code Lookup option displays when you click one of the FOAPAL title buttons (LOV– list of value).

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On the Budget Transfer page, the Code Lookup query area is available at the bottom of the page/screen (example below).

Code Lookup Field Descriptions: Chart of Accounts Code Pull-down list provides choices for specific Chart of

Accounts codes. R = Radford University Type Pull-down list displays the searchable types of codes

associated with the Chart of Accounts code selected in the previous field.

Code Criteria Optional field that can be used to limit a code search; you

can use a wildcard (%) in this field. (Ex: 712%) Title Criteria Optional field that can be used to limit a title search; you

can use a wildcard (%) in this field. This entry is case sensitive (Ex: %Geog%).

Maximum rows Number of possible matches to display. Default value is to return 10, but always choose a high number to display all values. Execute Query Click this button to submit your query. Criteria The wildcards symbol (% - shift F5) can be used in either the Code or Title criteria to narrow the query results. (Helpful hint: searches are case sensitive).

If wildcards are placed before and after the criteria (%Geog%) entered in the Title criteria field, the values returned will contain the criteria in any part of the actual value. This is the recommended query option.

If the wildcard is entered only after the criteria (712%), the values returned will begin with the criteria entered.

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Budget Queries

How to run a Budget Query 1. Select the Budget Queries option from the SSB Finance menu.

The Budget Queries initial form will open.

To create a Budget Query, choose one of three available options from the drop-down menu:

a. Budget Status by Account Review budget account information for one organization or grant fund. It does not allow for hierarchy roll up, but is the quickest way to get details on transactions. User may choose the parameters for the budget query.

b. Budget Status by Organizational Hierarchy Review budget information for multiple organizations by: hierarchical structure, specific funds, high-level organizations, accounts, programs, fund type, account type and revenue accounts. User may choose the parameters for the budget query.

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c. Budget Quick Query Displays similar information as the Budget Status by Account query; however, the parameters are pre-determined. The only parameters that are displayed for this query are: Adjusted Budget, Year to date, Commitments, and Available Balance. This query does not provide the drill-down feature to view transaction details.

Budget Status by Account

1. In the section “Create a New Query”, select Budget Status by Account from the drop-down list.

2. Click the Create Query button.

Note: You also have the option to retrieve a previously saved query. Refer to the Retrieve Query section of this guide for more information. 3. On the Operating Ledger Data selection

screen, click the checkboxes for the data you wish to display as a column on your query. The following selections are recommended:

a. Adopted Budget (original budget)

b. Accounted Budget (current budget)

c. Year to Date (actual expenditures or revenue activity)

d. Encumbrances (committed purchase orders)

e. Available Budget (uncommitted balance available)

Below is a listing of all Operating Ledger Data column options and their descriptions. Recommended options are indicated with a Yes in the Select column.

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Parameter Select Drill-down

Description

Adopted Budget

Yes Yes Original Budget allocation at the beginning of the Fiscal Year. Budget transaction detail can be obtained by “drilling-down” on this field.

Budget Adjustment

No Yes Adjustments to budget in the current year. Budget transfer transaction detail can be obtained by “drilling-down” on this field.

Adjusted Budget No No

Current budget; original budget plus or minus any budget adjustments. This is a system-generated column which does not allow for “drilling-down” to details. This selection is not recommended.

Temporary Budget

No Yes

Adjustments to budget in the current year that are temporary in nature; budget adjustments that will not role over to the next fiscal year. Budget adjustment transaction detail can be obtained by “drilling-down” on this field.

Accounted Budget

Yes Yes

Current Budget; original Budget plus or minus any Budget Adjustments (permanent and temporary). Total of all budget transactions. Budget adjustment transaction detail can be obtained by “drilling-down” on this field.

Year to date Yes Yes Year to date activity; represents actual transactions posted.

Encumbrances Yes Yes

Generated by purchase orders; funds committed for future payments. Encumbrance transaction detail can be obtained by “drilling-down” on this field. (Note: this column only displays eVA purchases orders. Purchase requisitions must be viewed directly in eVA.)

Reservation No Yes Setting aside of budget; generated by purchase requisitions. This function is not being used.

Commitment No No

Equal to the total budget set aside for future obligations; commitments are made up of Reservations and Encumbrances. This is a system-generated column which does not allow for “drilling-down” to details. This selection is not recommended.

Available Balance

Yes Yes System generate total of the remaining budget left to spend. Total budget +/- commitments +/- year to date activity.

4. After selecting your Operating Ledger Data, click Continue.

5. Next, select the parameters you want to use for your query, and type your FOAP in the appropriate boxes. Be sure to enter R for the Chart of Accounts. If you don’t know your FOAP, refer to the Chart of Accounts list or search for the values by clicking the gray LOV (list of values) buttons.

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The following table describes required and optional query fields.

Required Field Description/Explanation

X

Fiscal Year

Represents the University’s fiscal year. For example, “2009” refers to the year starting July 1, 2008 and ending June 30, 2009.

X

Fiscal Period

The number of the fiscal month you wish to query. Since the University’s fiscal year starts July, if you want to query the month of January, enter “7” in this field; if you want to query the month of May, enter “11” in this field. You should select period “12” to view all transactions for the current fiscal year. The Self-Service module queries on all transactions prior to and including the period indicated. It is not possible to capture a single month in the Self-Service module. To ensure capturing all data, it is recommended to select fiscal period 12.

Comparison Fiscal Year

If comparison is desired, the fiscal year to compare with the first one selected above. Note: Information in RU’s Banner system begins with fiscal year 2009.

Comparison Fiscal Period

If comparison data is desired, select the fiscal month to compare the first one selected above. Comparisons can be made between fiscal years and fiscal periods, or between different fiscal periods in one year.

X Chart of Accounts Chart of account code; “R” is the Chart of Accounts code for Radford

University.

Index Optional element; RU does not use this code.

X Fund Fund Code; represents the source of the Funds. Use the fund code

to query all sponsored projects, agency funds, and capital projects.

Activity Optional element; RU does not use this code.

X Organization Organization Code; departmental entity or budget unit responsible

and accountable for the transactions.

Location Location Code; identifies the physical whereabouts of university fixed

assets. This code will not be used by campus organizations.

Grant Grant identification number.

Fund Type The type of Fund allowing high-level rollup (consolidation). This could be used if you want to query budget information for a specific organization using only one hierarchy source of funds.

Account Account Code; describes the nature of expenditures. This code may be used to query transactions occurring in specific account codes. To view activity in a specific code, type the account code in this field (for example, 7130 consolidates expenditures for supplies). The “%” wildcard can be used to view activity in certain expenditure categories (for example, to view only Personal Services expenditures, place a “6%” in this field; to view only Nonpersonal Services, place a “7%” in this field.

Account Type Higher-level category of account if rollup or consolidation is desired. This will give you more summary information that can be “drilled-down” to get more details.

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Program Program Code; function reporting classification for tracking the use of funds.

Include Revenue Accounts

Checked; include revenue accounts in the query. Unchecked: do not include revenue accounts in the query. If viewing a grant, check this field.

6. Once you have selected your query options, click the Submit Query button, and the results of your query will display.

Figures 1 and 2 below illustrate an example of a departmental Budget Status by Account query and the results.

Figure 1. Query parameters

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The top portion of the results screen provides a summary of the FOAPAL query selection criteria and descriptions. The query results include any account codes having activity for the fiscal year and period selected. All financial information is grouped in summary format by account code. Users may obtain increasing levels of detail by “drilling-down” on any items that are highlighted (underlined in the example above). If “Pending Documents Exist” is displayed at the top right of the query results, users can click the “View Pending Documents” button to view the status of certain transactions in process.

Note: You can press the Print button on your Internet browser to print your query results. You may need to change the page layout to landscape. To utilize the drill-down feature to view transaction detail, click on any blue highlighted amount. A Document List will appear with all the transactions that have occurred in this account code during the time period designated for the query. All transactions are listed sequentially by dates with the most recent transactions first.

The following is an example of Year to Date activity for account code 713120 (Office Supplies):

Figure 2. Query Results

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Document list headings and their descriptions are provided below.

Transaction Date The date the document was posted.

Activity Date The date the information for this record was entered or last updated.

Document Code Unique identifier where the first letter indicates the type of document. Examples: documents beginning with:

I = Accounts Payable Invoices J = Journal vouchers/Budget Transfers F = Electronic feeds P = Travel Purchase Orders Document codes that consists of All Digits = Purchase Orders entered in eVA

Vendor/Transaction Description

Description of transaction or the vendor associated with the transaction.

Amount Dollars associated with this transaction

Rule Class Code Rule code for the transaction (code used by the system to indicate the type of transaction).

You can “drill-down” further by clicking on the individual Document number to see more detail related to the transaction.

The first section of the Detail Transaction Report block describes the Document Type, Document Code (number) associated with the transaction, Description of the transaction, and the Transaction Date. The Accounting Information block details the FOAPAL linked to the document.

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The Related Documents block at the bottom lists all other documents related to the selected document. For example, an invoice could have a Purchase Order, Receiving Document, and Check Disbursement all associated with it. Many of the individual documents are available for viewing. Click on any highlighted blue document number to view the transaction detail.

Documents Available for Drill-down Viewing

1. Invoice 2. Purchase Order 3. Journal Vouchers/Budget Transfers

Invoice: Document Number begins with the letter I Invoice Lists the invoice number

PO Number References any purchase order number associated with the invoice

Invoice Date Date invoice was received in Accounts Payable

Sub No Not Applicable

Transaction Date

Date transaction was processed into the system by Accounts Payable (A/P). This is the date the transaction will appear in the system.

Payment Date Date the check will be/was issued to the vendor

Total The total dollars associated with the invoice

Complete Indicates whether or not the invoice is complete

Approved Indicates whether the payment has received approval

Vendor Inv Reflects the vendor’s invoice number.

Open/paid Indicates whether or not the check has been processed for the invoice

Credit Memo Indicates if the transaction is a credit memo

Cancel Date If the invoice was cancelled, the date of the cancellation

1099 Tax Id If the Vendor is a 1099 vendor, the 1099 vendor indicator will be Y and the tax ID number will display

Vendor The Vendor number, name and address associated with the vendor

Collects Tax Indicator if the Vendor collects taxes from the university

Discount Code This is used in A/P to code certain discounts if applicable

Document text Any text that the A/P technician added to the invoice

Invoice Commodities

For invoices connected to purchase orders, the commodity description will reflect the actual commodity purchased and the FOAPAL charged for each item expensed from the purchase order. For invoices not connected to purchase orders, if there is an internal document related to the expense, this document will be referenced in the commodity description.

Purchase Orders: Purchase Orders entered in eVA for goods and services begin with a number while Travel orders entered in Self Service Banner begin with a P. Purchase

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orders can be viewed through Self-Service Finance; however, purchase requests (PRs) can only be viewed in eVA. PO/Requisition Number

Purchase order.

Chg # Indicates the number of changes to the purchase order.

Order Date Date the requisition was entered in the system.

Transaction Date Date the requisition/purchase order was posted in the system and commitments are posted.

Delivery Date Date the item is requested to be delivered.

Print Date Date the purchase order was printed.

Total Reflects the total dollar value of the requisition or purchase order.

Completed Indicates whether the document was completed in the Purchasing Office.

Approved Indicates whether the document was approved.

Cancel Reason Not used.

Cancel Date Not used.

Requestor The name of the individual submitting the purchase requisition.

Ship To The address where the goods or services will be shipped or performed. Often this will be Warehouse Services.

Attention The name of the person responsible for receiving the items.

Vendor Vendor’s name, address and phone number.

Document Text Any text that the buyer has added to the purchase order.

Purchase Order Commodities

Lists each item requested or purchased.

Purchase Order Accounting

Reflects the dollar amount and the FOAPAL charged for each item on the purchase order.

Journal Vouchers/Budget Transfers: Document Number begins with the letter J. Journal Journal voucher (JV)/ budget transfer number

Status Indicates the status of the journal voucher/budget transfer

Trans date Date that the transaction was entered into the system.

Activity date Date of the activity

User ID The user ID of the journal voucher (JV)/budget transfer originator

Doc Total The dollar total for the entire journal voucher/budget transfer

Seq # Indicates which entry of the journal voucher/budget transfer is detailed

Description Description of the transaction entered by the document originator.

Budget period

Used for budget entries only. All budget entries should reflect period 01.

Curr Type of currency

Doc Ref Reference number for any document used to enter the transaction.

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Bank References the bank number for the transaction

COAS Chart of Accounts (R)

FY Fiscal year

Pd Period of the transaction (Fiscal Month)

Rucl Rule code for transaction (a code used by the system to indicate the type of transaction).

FOAPAL References the FOAPAL string used for the transaction.

Total Dollar total for the individual transaction.

View Another Query: To view another query, click the Another Query button at the bottom of any page of the current query.

Save and Retrieve a Query:

To save a query for future viewing, enter a name for the query in the Save Query As box at the bottom of the parameter page. Do not place a check in the shared box. Although a “Shared” query is retrievable only by users with security access, using the shared query option is not recommended because the title will appear in all users’ drop-down menu, and the template can only be deleted by authorized database administrators. Click Submit Query. A message that the query has been saved will appear. Creating a template saves the FOAPAL parameters as the query was run. This allows for retrieval of the query by its title, thus eliminating the need to re-enter the FOAPAL information on the parameter page.

To access saved queries, select the desired query from the drop-down Retrieve Existing Query listing. Query titles followed by (Personal) are personal queries created by the current user. Queries followed by (Shared) are shared queries someone has saved. A user will not have access to shared templates, unless he/she has received security access for the organization. Once the query has been selected, click the Retrieve Query box to

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retrieve the selected query. To delete a saved query, select the Delete Finance Template option from the Self Service Finance menu. Refer to the Delete Finance Templates section of this guide for more information.

Budget Query by Organizational Hierarchy This option allows a user to view summary information for hierarchy organizations (for example, a Dean’s Office and the departments that fall under it). Detail transactions can be viewed by “drilling-down” to individual organizations and then actual transactions.

1. On the Budget Queries page, select Budget Status by Organizational Hierarchy from the Create a New Query Type drop down list.

2. Click the Create Query button. 3. Select the Operating Ledger Data you wish to

display as a column on your query. It is recommended to select Adopted Budget, Accounted Budget, Year to Date, Encumbrances, and Available Balance.

4. Click the Continue button.

5. Next select the Fiscal Year and Fiscal

Period. Enter R for the Chart of Accounts. Enter the hierarchy organization you wish to query, or search for one using the gray LOV (List of Values) buttons. In the example shown, the 1110 Organization code was queried. Note if you do not have access to a specific organization, you will not be able to access the query results.

6. Click Submit Query to display your requested query results similar to the one displayed below.

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The results show overall budget and activity totals for the Hierarchy Organization you choose to query. In this case, the top-level Organization 1110 is displayed with organizations that fall under the hierarchy of that organization. A roll-up total for the queried organization code is given at the bottom of the query. To view further details on the lower level organizations, you can click on any of the blue highlighted Organization codes. The drill-down feature is available to the transaction detail level. If “Pending Documents Exist” is displayed at the top right of the query results, users can click the “View Pending Documents” button to view the status of certain transactions in process.

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Budget Quick Query

The Budget Quick Query option displays similar information to the Budget Status by Account query. It is a quick snapshot of your budget as of today. The limitations of this query include:

No option of selecting which columns will appear on your report

No ability to “drill-down” to get specific details

No ability to download the data into Excel

No ability to perform custom calculations 1. On the Budget Queries page, select Budget Quick Query from the drop-down list

and click Create Query.

2. Follow the steps described in the Budget Status by Account section of this guide to select the parameter fields you wish to query.

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Downloading Budget Query Data to a Spreadsheet In addition to providing a review of budget and transaction information, the Budget Query option allows Budget Status by Account and Budget Status by Organization Hierarchy queries to be downloaded to a Microsoft Excel spreadsheet. The spreadsheet may then be edited for further analysis, calculation, etc. At the bottom of your budget query results page, click either the Download All Ledger Columns button or the Download Selected Ledger Columns button. Download All Ledger Columns will display all available columns while the Download Selected Ledger Columns option will display only the columns that were selected for the query.

A File Download dialog box will appear. To open the file in Excel, click the Open button. If you wish to save the file, click the Save button and designate a location to transfer and store the data.

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Adding Additional User Calculated Columns

Users have the option to add additional calculation columns to a Budget Status by Account or Budget Status by Organizational Hierarchy query.

From the Compute Additional Columns for the query drop-down list, choose the column information you desire, and then click on the Perform Computation button. The query results including your designated new column heading and calculations will appear.

For example, if you want to determine what percent Encumbrances are of the Accounted Budget, you could select the following options from the drop down lists:

After clicking the Perform Computation button, computed results appear with a new column labelled “% YTD” added after the Encumbrances column.

You can click Remove Computation to remove the new column from the query.

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Account (Expenditure) Codes

Radford University uses an automated financial accounting system which provides budget and expenditure data for each Budget Account Manager. To understand budget reports and to effectively use the financial data provided, familiarize yourself with the basic FOAPAL structure and account coding system. Each FOAPAL data string consists of:

6-digit fund code

5-digit organization code

6-digit account code

6-digit program code

Activity code and Location code are not required Each transaction must be coded with the full 23 digits for the transaction to be accepted by Banner Finance. The full code used to record the purchase of supplies might be:

F11020-11901-713120-P10410 The first set of 6-digits (F11020) indicate the fund code, the second set of 5-digits (11901) indicate the charge is to the Library, the third set of 6-digits (713120) show the expenditure is for office supplies, and the fourth set of 6-digits (P10410) indicate the program code for the Library. Each transaction must be coded to the 6-digit account code that accurately describes the purpose of the expenditure. The following describes all available account codes to be used in processing expenditures or budget transactions. This section of the guide should be referred to for questions concerning expenditure coding. If the question cannot be answered by reading the code descriptions, contact the Office of Budget and Financial Planning or Accounting Services. The expenditure account codes are taken from Volume 2 of the Commonwealth of Virginia's Accounting Policies and Procedures (CAPP) Manual.

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Personal Services

Include expenditures for employee benefits, salaries and wages of state employees. Employee Benefits include expenditures for employer retirement contributions, federal old-age insurance for salaried state employees, federal old-age insurance for wage-earning state employees, group insurance, medical-hospitalization insurance and teachers’ insurance annuity.

611110 Employer Retirement Contributions

VRS defined benefits program: Include expenditures for payments made to the retirement system trust fund for a defined benefit program for salaried State employees.

611120 Federal Old-Age Insurance for Salaried State Employees

Include expenditures of contribution fund for old-age survivors' benefits for salaried State employees. (social security)

611130 Federal Old-Age Insurance for Wage-earning State Employees

Include expenditures of contribution fund for old-age and survivors' benefits for wage earning State employees. (social security)

611140 Group Life Insurance Include expenditures of group life insurance program provided for the benefit of State employees.

611150 Medical/Hospitalization Insurance

Include expenditures of group medical/hospitalization insurance program provided for the benefit of State employees.

611160 Retiree Medical/Hospitalization Insurance Credit

Include expenditures for payments to the Retiree Health Insurance Fund.

611170 Long-Term Disability Insurance

Include expenditures of the long-term disability program provided for the benefit of State employees.

611180 Teacher Insurance Annuity

Include expenditures for payments made to Teachers Insurance Annuity Fund.

Salaries include expenditures for administrative higher education salaries, appointed officials' salaries, classified salaries and classified overtime, teaching and research salaries, Virginia law officers, and information technology salaries.

611210 Salaries, Administrative Higher Education

Include expenditures for compensation to persons for professional services rendered on a full-time (temporary, restricted or permanent) basis or a permanent, part-time basis in administrative positions carrying faculty appointment in institutions of higher education. Include educational leave. Do not include final compensation to employees for annual, sick, or compensatory leave balances.

611220 Salaries, Appointed Officials

Include expenditures for compensation, severance pay, and incentive awards to persons who are appointed to their positions and are paid at a yearly rate specified in Part 4 (General Provisions) of the Appropriation Act.

611230 Salaries, Classified Include expenditures for compensation and severance pay to persons who are paid at an established yearly rate in positions which are covered by the Virginia Personnel Act. Do not include final compensation to employees for annual, sick, or compensatory leave balances.

611250 Salaries, Overtime Include expenditures for compensation to persons who are paid

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at an established yearly rate, for hours worked in excess of their normal workweek.

611260 Salaries, Teaching and Research

Include expenditures for compensation to persons for professional services rendered on a full-time (temporary, restricted or permanent) basis or a permanent part-time basis in research and teaching positions in institutions of higher education. Include educational leave. Do not include final compensation to employees for annual, sick, or compensatory leave balances.

611270 Salaries, Virginia Law Officers’ Retirement System Participants

Include expenditures for compensation and severance pay for persons participating in the Virginia law officers’ retirement system (VALORS).

611280 Salaries, Information Technology Employees

Include salary expenditures for employees performing a role in information technology who would otherwise have salary expenditures coded to accounts #611210 through #611250.

611290 Salaries, Overtime for Information Technology Employees

Include expenditures for compensation to persons performing a role in Information Technology who are paid at an established yearly rate for hours worked in excess of their normal workweek. This expenditure would otherwise have overtime coded in account #611250.

Special Payments include expenditures for special payments for bonuses and incentives, specified per diem payments, employee suggestion awards, and deferred compensation match payments.

611310 Bonuses and Incentives Include expenditures for payment of bonuses and incentives to State employees.

611340 Specified Per Diem Payments

Include expenditures for per diem services provided by persons who are members of a legislative committee, representatives of the General Assembly, members of a study commission, members of a governing board of a State agency, or members of a similar organization.

611341 Stipends, Wireless Communications

Include expenditures for wireless stipends in accordance with the established Wireless Communication Device Policies and Procedures.

611370 Employees Suggestion Awards

Include expenditures for payments of employee suggestion program cash awards to employees or former employees.

611380 Deferred Compensation Match Payments

Include expenditures for employer match of the state employee deferred compensation program.

Wages (Part-time Salaries) include expenditures for general wages, graduate assistant, overtime, student, graduate work fellowship, teaching and research part-time, work-study student wages, and Information Technology wage employees.

611410 Wages, General Include expenditures for compensation to persons who are paid at an hourly rate.

611420 Wages, Graduate Assistant

Include expenditures for compensation made by institutions of higher education to persons, without faculty appointment, for teaching and research activities (teachers of record).

611430 Wages, Overtime Include expenditures for compensation to persons who are paid at an hourly rate for hours worked in excess of 40 hours per week.

611440 Wages, Student Include expenditures for compensation made by institutions of higher education to graduate and undergraduate students for work scholarship positions.

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611441 Wages, GAs and GTAs

Include expenditures for compensation to Graduate Assistants and Graduate Teaching Assistants who are non-teachers of record.

611450 Wages, Part-time Include expenditures for compensation to persons for professional services rendered in research and instructional positions in higher education other than those described in account codes #611260, 611451 and 611452.

611451 Teaching and Research Adjuncts

Includes compensation to persons for part-time and overload services rendered in research and instructional positions in higher education that are identified as adjunct instructors during the academic year.

611452 Stipend, Summer School Teaching and Research

Includes compensation to persons for teaching courses during summer session in higher education.

611460 Wages, Federal Work Study Student

Include expenditures for compensation to students participating in federal work-study programs.

611480 Wages, State Work Study Student

Include expenditures for compensation to students participating in State work-study programs.

611490 Wages, Information Technology Employees

Include expenditures for compensation to persons paid an hourly rate and whose actual job duties involve information technology.

Disability Benefits include expenditures for workers’ compensation, supplemental workers’ compensation, short-term disability benefits, supplemental disability benefits, and recoveries for workers’ compensation.

611510 Workers' Compensation Awards

Include expenditures for workers' compensation awards to State employees under the Virginia Workers' Compensation Act or the short-term or long-term disability benefit program.

611520 Supplemental Workers' Compensation Awards

Include expenditures for supplemental workers' compensation awards to State employees who are not participating in the short-term disability program.

611530 Short-term Disability Benefits

Include expenditures for the payment of short-term disability payments to State employees under the Sickness and Disability Program.

611540 Supplemental Disability Benefits

Include expenditures for supplemental workers' compensation award payments to State employees under the Sickness and Disability Program.

611580 Recoveries for Workers' Compensation Awards

Reimbursement to agency from Department of Human Resource Management for workers' compensation awards under the Virginia Worker's Compensation Act or the short-term or long-term disability benefit program.

Special Pay Outs include expenditures for final compensation costs associated with the termination of employees.

611610 Early Retirement Incentive Payments

Include expenditures for special payments to persons in teaching positions in institutions of higher education that receive early retirement payments under an approved early retirement incentive plan

611620 Salaries, Annual Leave Balances

Include expenditures for final compensation to eligible employees for their annual leave balances.

611630 Salaries, Sick Leave Balances

Include expenditures for final compensation to eligible employees for their sick leave balances up to the specified limit. Include the

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payout of disability credits for employees participating in the Virginia Sickness and Disability Program.

611640 Salaries, Compensatory Leave

Include expenditures for final compensation to eligible employees for their compensatory time earned but not taken.

Recoveries include indirect cost recoveries from Auxiliary programs for personal services and intra-agency recoveries for personal services.

611960 Indirect Cost Recoveries from Auxiliary Programs for Personal Services

Include only the required recovery of indirect costs of personal services from Auxiliary Enterprise service areas.

611990 Intra-Agency Recoveries for Personal Services

Recovery of the cost of personal services incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

Nonpersonal Services

7120 – Contractual Services

Include expenditures for communication services, employee development services, health services, management and informational services, repair and maintenance services, support services, technical services and transportation services. Communication Services include expenditures for freight and express services, messenger services, and off-campus printing services.

712110 Express Services Include expenditures for premium services provided for express or urgent deliveries of printed matter, goods, and commodities by common or contract carrier or hired vehicles. Examples include Overnite AM, Overnite PM, Next Day, Second Day, etc.

712120 Outbound Freight Services

Include expenditures for package delivery and freight services, provided by common or contract carriers or hired vehicles for the outbound movement of commodities.

712130 Messenger Services

Include expenditures for services provided to distribute messages and packages by private or State courier services. Services of this type tend to be restricted to a local or small geographical delivery zone.

712150 Printing Services Include expenditures for services provided by state agencies and the private sector for designing and printing of post cards, book bags, class schedules and all types of publications mailed off-campus which require prior approval from University Relations.

712190 Inbound Freight Services

Include expenditures for packaged delivery and freight services provided by common or contract carriers or hired vehicles for the inbound movement of commodities. Use this category whenever shipping costs are listed as a separate line item on vendor invoices for goods or materials.

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Employee Development Services include all expenditures for employee development including organization memberships, publication subscriptions and employee tuition reimbursement costs.

712210 Organization Memberships

Include expenditures for memberships in professional organizations. (Also, licensure fees, notary commissions.)

712220 Publication Subscriptions

Include expenditures for subscriptions to professional or technical publications used for professional development not purchased for general library use. For related expenditures, see accounts #72221 and #72224.

712250 Employee Tuition Reimbursement

Include expenditures to State employees for courses taken and satisfactorily completed.

Health Services include expenditures for clinic services, dental services, hospital services, medical services and X-ray and laboratory services.

712310 Clinic Services Include expenditures for out-patient services provided by hospitals, public health clinics, or emergency rooms.

712320 Dental Services Include expenditures for dental services provided by public clinics and private practices.

712330 Hospital Services Include expenditures for in-patient services provided by hospitals. If institutional staff services are separately billed, use account #712340. If institutional X-ray and laboratory services are separately billed, use account #712360.

712340 Medical Services Include expenditures for medical services provided by nurses, physicians and similar health care professionals. Also includes materials and supplies. Institutional staff services are to be coded in this category only if separately billed. (Physical Therapy)

712360 X-Ray and Laboratory Services

Include expenditures for services provided by dental, hospital, and medical laboratories.

Management and Informational Services include expenditures for auditing services, fiscal services, attorney services, management services, personnel management services, public informational and public relations services, legal services, media services, and recruitment advertising.

712410 Auditing Services Include expenditures for services provided by private sector auditors.

712420 Fiscal Services Include expenditures for services provided by private sector banks, accountants, financial advisors and similar experts.

712430 Attorney Services Include expenditures for attorney services provided by a law firm or independent legal counsel.

712440 Management Services Include expenditures for services provided by economists, industrial engineers, interpreters, market analysts, planners, public administrators and similar experts.

712450 Personnel Management Services

Include expenditures for services provided by management experts who advise on manpower development, personnel evaluation and employee performance review.

712460 Public Informational and Public Relations Services

Include expenditures for services provided by private sector advertising, promotional, public relations and similar firms that prepare and disseminate information. Exclude expenses chargeable to code #712480.

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712470 Legal Services Include expenditures for court reporters, hearing examiners, miscellaneous court costs, recording fees, notary fees and services, and legal services other than attorney fees.

712480 Media Services Include expenditures for services provided to advertise by magazine, newspaper, periodical, radio, television, or other media. Exclude expenses chargeable to account #712460. Also used for promotional items (refer to Promotional Items Policy for purchase requirements).

712490 Recruitment Advertising

Include payments for advertising in newspapers, magazines, radio, or other media as part of the employment recruitment process.

Repair and Maintenance Services include expenditures for custodial services, electrical repair and maintenance services, equipment repair and maintenance services, extermination/vector control services, highway repair and maintenance services, mechanical repair and maintenance services, plant repair and maintenance services and vehicle repair and maintenance services that are under contract.

712510 Custodial Services Include expenditures for services provided to clean, maintain and protect buildings, grounds, shelters and towers.

712520 Electrical Repair and Maintenance Services

Include expenditures for services provided to repair and maintain electrical systems (including network cabling) in buildings, shelters, towers, and on grounds.

712530 Equipment Repair and Maintenance Services

Include expenditures for services provided to repair and maintain calculators, furniture, typewriters and other equipment. Include expenses for maintenance contracts. For related expenses, see codes #712560 and #712590.

712540 Extermination/Vector Control Services

Include expenditures for services provided to control or eradicate diseased or disease-carrying animals, insects or pests.

712550 Highway Repair and Maintenance Services

Include expenditures for services provided by the private sector to repair and maintain bridges, highways, and roads. Include expenditures for supplies and materials, if they are included in the cost of the work performed under contract.

712560 Mechanical Repair and Maintenance Services

Include expenditures for services provided to repair and maintain air conditioners, elevators, furnaces, plumbing and other mechanical equipment.

712570 Plant Repair and Maintenance Services

Include expenditures for carpentry, minor masonry, painting and other services provided to repair and maintain plant facilities. For related expenses, see accounts #712520 and #712560.

712590 Vehicle Repair and Maintenance Services

Include expenditures for services provided to repair and maintain agricultural vehicular equipment, construction equipment, motor vehicle equipment and other vehicular equipment.

Support Services include expenditures for architectural and engineering services, clerical services, food and dietary services, laundry and linen services, manual labor services, production services and skilled services.

712610 Architectural and Engineering Services

Include expenditures for services provided by private sector appraisers, architects, draftsmen, engineers, landscape architects, and surveyors.

712630 Clerical Services Include expenditures for services provided by private sector

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typing, keypunching, word processing, filing, secretarial, stenographic, and similar clerical firms.

712640 Food and Dietary Service

Include expenditures for services provided by State agencies or the private sector to provide meals and food on a one-time or a continuing basis. (Refer to Food and Beverage Procedures for purchase requirements.)

712650 Laundry and Linen Services

Include expenditures for services provided by another State agency or commercial establishment for laundry and linen. Include payment of claims for damaged laundry and dry cleaning.

712660 Manual Labor Services Include expenditures for services provided by State agencies or the private sector for manual and unskilled laborers.

712670 Production Services Include expenditures for services provided by State agencies or the private sector to develop, manufacture, or produce goods or materials (e.g., film processing).

712680 Skilled Services Include expenditures for services provided by artisans, chemists, interior designers, laboratory technicians, referees and similar skilled and technical workers. (Do not use this code for the engraving of plaques, trophies, or awards. See account #714130.)

Technical Services include expenditures for information management design and development services and related services such as systems design and development, hardware maintenance, software maintenance, computer operations services, and computer software development.

712710 Information Management Design and Development Services (provided by VITA)

Include expenditures for services provided by the Virginia Information Technologies Agency (VITA) computer system analysts, programmers, and other technical and management personnel who provide assistance in IT planning, feasibility analysis, and design and in the development of systems.

712730 Information Management Design and Development Services (provided by another State agency (not VITA) or vendor)

Include expenditures for services provided by state employed (other than VITA) or private sector computer systems analysts, programmers, and other technical and management personnel who provide assistance in IT planning, feasibility analyses, and design and development of systems.

712740 Computer Hardware Maintenance Services

Include expenditures for services to repair and maintain computer and computer peripheral hardware.

712750 Computer Software Maintenance Services

Include expenditures for services provided to maintain computer software.

712760 Computer Operating Services (provided by VITA)

Include expenditures for services provided through VITA for computer operations and other costs associated with the operation of computer hardware.

712770 Computer Operating Services (provided by another state agency (not VITA) or vendor)

Include expenditures for services provided by state employed (other than VITA) or private sector computer operations personnel and other costs associated with the operation of computer hardware.

712780 VITA Information Technology Infrastructure Services (Provided by VITA)

Include expenditures for services provided through VITA for agency infrastructure and other costs associated with the provision of infrastructure services activities. See VITA directive on use of this code.

712790 Computer Software Development Services

Include expenditures for consulting services to custom develop software or modify or customize existing software or Commercial

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off the Shelf Software (COTS). See also #722180 for software purchases (and a definition of software) and #722190 for development tool purchases.

7121 – On-Campus Postage/Printing and Multi-Function

Device Services

Include expenditures for services provided by the RU Post Office and the RU Printing Department.

712140 Postal Services Include expenditures for services provided to distribute printed matter by the US Postal Service (e.g., stamps, stamped envelopes, postage meters, and permit fees). Exclude expenses chargeable to either account #712120 or #712190.

712151 Binding, Other Printing and Related Services

Include expenditures for services provided by on-campus Printing Department for binding, collating, folding and similar services. Also includes expenses for other printing services such as forms, labels, envelopes, and diplomas that do not require prior approval from University Relations.

712152 Multi-Function Device Services

Include expenditures for services provided by the multi-functional copiers (VBS) contracted through DoIT.

7122 - Telecommunication Services

Include expenditures for VITA telecommunication services, non-state telecommunication services, and telecommunication services provided by another state agency.

712160 Telecommunications Services (provided by VITA)

Include expenditures for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by VITA.

712170 Telecommunications Services (provided by Non-State vendor)

Include expenditures for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by private sector.

712180 Telecommunications Services (provided by another state agency)

Include expenditures for services that provide for cables, facsimile-transmission, local and long distance voice, video, and data connections including telephone service, telegram transmission, teletype transmission, and similar telecommunications services provided by state agencies other than VITA.

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7123 - Travel Services

Include expenditures for employee training, moving and relocating services, personal vehicle travel, public carrier travel, state vehicle travel, subsistence and lodging, and meal reimbursements.

712240 Employee Training Courses, Workshops and Conferences

Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences. Do not include expenses for information technology training; see account # 712280. (For other related costs see account #712270.)

71224I International Employee Training Courses, Workshops and Conferences

Include international travel expenditures such as registration fees and materials for attending training courses, workshops, and conferences. Do not include expenses for information technology training; see account # 712280 (for other related costs see account #712270).

712260 Employee Training Consulting Services

Include all expenditures paid to bring professional training consultants to the agency for employee development, including expenditures for course development, delivery, administration, or evaluation.

712270 Employee Training – Transportation, Lodging, Meals and Incidentals

Include expenditures for airfare, taxis, tolls, lodging, meals, and personal vehicle mileage reimbursement, associated with employee training and development coded as #712240, #712250, or #712260.

71227I International Employee Training – Transportation, Lodging, Meals and Incidentals

Include international travel expenditures for airfare, taxis, tolls, lodging, meals, and personal vehicle mileage reimbursement, associated with employee training and development coded as #712240, #712250, or #712260.

712280 Employee Information Technology (IT) Training Courses, Workshops, and Conferences

Include expenditures such as registration fees and materials for attending training courses, workshops, and conferences on information technology (for related expenditures see account #712270).

71228I International Employee Information Technology (IT) Training Courses, Workshops, and Conferences

Include international travel expenditures such as registration fees and materials for attending training courses, workshops, and conferences on information technology (for related expenditures see account #712270).

712810 Moving and Relocation Services

Include expenditures for services provided for relocating an employee's family and household, incidental to a new place of employment. Use this code, also, for the expenses of a newly-employed person when appropriately approved or in conjunction with the Uniform Relocation Act. Include expenditures for travel mileage fares, meals, lodging, transportation and storage of household goods, temporary living allowance, search for a new residence, sale of former residence, and related authorized miscellaneous allowances (for related expenses, see account #712110).

712820 Travel, Personal Vehicle

Include expenditures for transportation by personal vehicle. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

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71282I International Travel, Personal Vehicle

Include international travel expenditures for transportation by personal vehicle. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71282R Recruiting Travel, Personal Vehicle

Include recruiting travel expenditures for transportation by personal vehicle. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71282T Team Travel, Personal Vehicle

Include Athletic team travel expenditures for transportation by personal vehicle. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

712830 Travel, Public Carriers

Include expenditures for individual travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft. Include parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

712831 Gas, Rental Cars Include expenditures for reimbursement of gas purchased for rental car use.

71283I International Travel, Public Carriers

Include international travel expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft. Include parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71283R Recruiting Travel, Public Carriers

Include recruiting travel expenditures for travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft. Include parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71283T Team Travel, Public Carriers

Include Athletic team travel expenditures for individual travel by aircraft (State and private sector), airport limousine, bus, leased vehicle, taxi, train, and watercraft. Include parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

712840 Travel, State Owned or Leased Vehicles

Include expenditures for transportation by State or leased vehicles. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71284I International Travel, State Owned or Leased Vehicles

Include international travel expenditures for transportation by State or leased vehicles. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71284R Recruiting Travel, State Owned or Leased Vehicles

Include recruiting travel expenditures for transportation by State or leased vehicles. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

71284T Team Travel, State Owned or Leased Vehicles

Include Athletic team travel expenditures for transportation by State or leased vehicles. Exclude parking fees and tolls. Travel costs associated with attending training courses should be charged to account #712270.

712850 Travel, Subsistence and Lodging

Include expenditures for gratuities, lodging, and similar subsistence and for parking fees and tolls related to accounts #712820 and #712840. Travel costs associated with attending training courses should be charged to account #712270.

71285I International Travel, Subsistence and

Include international travel expenditures for gratuities, lodging, and similar subsistence and for parking fees and tolls related to accounts

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Lodging #712820 and #712840. Travel costs associated with attending training courses should be charged to account #712270.

71285R Recruiting Travel, Subsistence and Lodging

Include recruiting travel expenditures for gratuities, lodging, and similar subsistence and for parking fees and tolls related to accounts #712820 and #712840. Travel costs associated with attending training courses should be charged to account #712270.

71285T Team Travel, Subsistence and Lodging

Include Athletic team travel expenditures for gratuities, lodging, and similar subsistence and for parking fees and tolls related to accounts #712820 and #712840. Travel costs associated with attending training courses should be charged to account #712270.

712870 Travel, Meal Reimbursements-Day Trips (Used by Accounts Payable only)

Include reimbursements for meal expenditures incurred during trips or work assignments which did not require overnight lodging or rest. Meals which are part of a training or education package and are not reportable to the IRS should be charged to account #712270.

712880 Travel, Meal Reimbursements-Overnight Trips

Include reimbursements for meal expenditures which were incurred during trips which required overnight lodging or rest or for special work assignments, such as business luncheons, recruiting or interviewing job applicants through the lunch hour, or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. Meals which are part of a training or education package and are not reportable to the IRS should be charged to account #712270.

71288I International Travel, Meal Reimbursements-Overnight Trips

Include reimbursements for meal expenditures which were incurred during international trips which required overnight lodging or rest or for special work assignments, such as business luncheons, recruiting or interviewing job applicants through the lunch hour, or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. Meals which are part of a training or education package and are not reportable to the IRS should be charged to account #712270.

71288R Recruiting Travel, Meal Reimbursements-Overnight Trips

Include reimbursements for meal expenditures which were incurred during recruiting trips which required overnight lodging or rest or for special work assignments, such as business luncheons, recruiting or interviewing job applicants through the lunch hour, or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. Meals which are part of a training or education package and are not reportable to the IRS should be charged to account #712270.

71288T Team Travel, Meal Reimbursements-Overnight Trips

Include reimbursements for meal expenditures which were incurred during Athletic team trips which required overnight lodging or rest or for special work assignments, such as business luncheons, recruiting or interviewing job applicants through the lunch hour, or any overtime work in which a meal is purchased by an employee and is eaten on the employer's premises for the convenience of the employer. Meals which are part of a training or education package and are not reportable to the IRS should be charged to account #712270.

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7129 – Other Services

Include indirect cost recoveries from Auxiliary programs for contractual services, late payment penalties for contractual services, and intra-agency recoveries for contractual services.

712960 Indirect Cost Recoveries from Auxiliary Programs for Contractual Services

Include only the required recovery of indirect costs of contractual services from Auxiliary Enterprise service areas.

712970 Late Payment Penalties for Contractual Services

Include expenditures for charges assessed by vendors for the late payment of invoices for contractual services pursuant to the Prompt Payment Act.

712990 Intra-Agency Recoveries for Contractual Services

Recovery of the cost of contractual services incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

7130 - Supplies and Materials

Include expenditures for administrative supplies, energy supplies, manufacturing and merchandising supplies, medical and laboratory supplies, repair and maintenance supplies, residential supplies and specific use supplies. Administrative Supplies include expenditures for apparel supplies, office supplies, and stationery & forms.

713110 Apparel Supplies Include expenditures for uniforms, protective gear, and similar apparel items for State employees, who are furnished apparel by the State. (Refer to Apparel Policy for purchase requirements.)

713120 Office Supplies Include expenditures for binders, clips, file folders, ribbons (all types), small batteries, tape (all types), writing utensils, and similar office items. (Also, copy and fax toner; blanket office supplies purchase orders).

713130 Stationery and Forms Include expenditures for carbon paper, employment application forms, ledger and letter sheets, mailing envelopes, other informational and record forms, other paper, and similar stationery items.

Energy Supplies include expenditures for coal, gas, gasoline, and oil.

713210 Coal Include expenditures for coal or coke consumed in transportation, heating, and/or power generating plants. Include the cost of transporting the coal.

713220 Gas Include expenditures for natural and manufactured gas consumed for cooking, heating, power generating plants, and laboratories.

713230 Gasoline Include expenditures for diesel fuel, gasoline, or similar fuel consumed in the engines and motors of aircraft, motor vehicles, power equipment, and watercraft.

713240 Oil Include expenditures for fuel oil, oil and oil derivatives consumed in heating, and/or power generating plants. Include the cost of

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transporting the oil.

Manufacturing and Merchandising Supplies include expenditures for license tags, merchandising, and packaging & shipping supplies.

713320 License Tags Include expenditures for decals and motor vehicle license tags.

713340 Merchandise Include expenditures for materials, supplies, and equipment purchased for resale in substantially the same form as purchased.

713350 Packaging and Shipping Supplies

Include expenditures for boxes, cartons, containers, packing materials, and similar items.

Medical and Laboratory Supplies include expenditures for laboratory supplies, medical & dental supplies, field supplies, and pharmaceutical drugs.

713410 Laboratory Supplies Include expenditures for animals used in research, blood or blood components used in analysis, chemicals, gases, reagents, specimen slides, test tubes, and similar laboratory supplies.

713420 Medical and Dental Supplies

Include expenditures for bandages, biologics, braces, chemicals, contraceptive devices, crutches, eyeglasses, hearing aids, prostheses, surgical blades, and similar medical and dental supplies.

713430 Field Supplies Include expenditures for items such as sample bottles, chart paper and ink, and similar supplies designed for use in or with field testing and monitoring equipment.

713440 Pharmaceutical Drugs Includes expenditures for pharmaceutical drugs.

Repair and Maintenance Supplies include expenditures for building repair and maintenance materials, custodial repair and maintenance supplies, electrical repair and maintenance supplies, mechanical repair and maintenance supplies and vehicle repair and maintenance supplies.

713510 Building Repair and Maintenance Materials

Include expenditures for bricks, cement, concrete, lumber, mortar, pitch, plasterboard, tar, and similar materials not included in the cost of work performed under contract in the repair and maintenance of structures.

713520 Custodial Repair and Maintenance Materials

Include expenditures for brushes, brooms, chemicals for air conditioning, cleaning preparations, disinfectants, electric bulbs, fluorescent tubes, pesticides, toilet tissue, waxes, water purification and treatment, and similar custodial repair and maintenance materials.

713530 Electrical Repair and Maintenance Materials

Include expenditures for circuit breakers, circuits, electrical tape, fuses, plugs, tubes, wiring, and similar electrical repair and maintenance materials not included in the cost of work performed under contract.

713540 Mechanical Repair and Maintenance Materials

Include expenditures for bolts, cable, gears, nuts, pipe screws, solder, and similar mechanical repair and maintenance materials not included in the cost of work performed under contract.

713550 Vehicle Repair and Maintenance Materials

Include expenditures for automatic transmission fluid, batteries, brake fluid, engine oil, grease, hoses, hub caps, points and plugs, tires, and similar vehicle repair and maintenance materials not included in the cost of work performed under contract.

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713560 Highway Repair and Maintenance Materials

Include expenditures for calcium, stone, sand, straw, marking paint, steel brooms, and similar maintenance supplies used in the repair and maintenance of roadways.

Residential Supplies include expenditures for clothing supplies, food and dietary supplies, food service supplies, and laundry & linen supplies.

713610 Clothing Supplies Include expenditures for clothing (buttons, cloth, thread, zippers and similar articles used in the making of clothing) to be worn by offenders, patients, and other wards of the state.

713620 Food and Dietary Supplies

Include expenditures for items of food and drink. (Refer to the Food and Beverage Procedures for purchase requirements.)

713630 Food Service Supplies Include expenditures for cutlery, dishes, glasses, paper cups, paper dishes, paper napkins, table clothes, tableware, and similar food service supplies used in preparing, cooking, and serving food.

713640 Laundry and Linen Supplies

Include expenditures for bedspreads, blankets, diapers, pillows, pillowcases, pillow covers, towels, washcloths and similar linen supplies. Also include expenditures for bluing, cleansing agents, deodorants, disinfectants, small brushes, starch, and similar laundry supply items.

Specific Use Supplies include expenditures for agricultural supplies, architectural & engineering supplies, computer operating supplies, educational supplies, law enforcement supplies, photographic supplies, and recreational supplies.

713710 Agricultural Supplies Include expenditures for animal foods, bulbs, fertilizers, insecticides, seeds, and similar agricultural supply items.

713720 Architectural and Engineering Supplies

Include expenditures for blue print paper, drafting paper and vellum, inks, transfer letters, and similar supplies. For related expenses, see accounts #713120 and #713130.

713730 Computer Operating Supplies

Include expenditures for paper, bar cards, disposable media (e.g., tapes and disks), and other computer operating supplies.

713740 Educational Supplies Include expenditures for blank audiotapes, blank phonograph records, blank videotapes, chalk, erasers and similar educational supplies.

713760 Law Enforcement Supplies

Include expenditures for ammunition, flares, smoke bombs, tear gas, temporarily disabling liquids, and similar law enforcement supplies.

713770 Photographic Supplies Include expenditures for chemicals, film, digital media, and similar photographic supplies.

713780 Recreational Supplies Include expenditures for balls, bases, bats, nets, rackets and similar indoor and outdoor recreational supplies.

713790 Highway Emergency Operations Materials

Include expenditures for salt, abrasives, and similar materials used in the maintenance of highways during emergency operations.

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7139 – Other Supplies & Materials

Include indirect cost recoveries from Auxiliary programs for supplies & materials, late payment penalties for supplies & materials, and intra-agency recoveries for supplies & materials.

713960 Indirect cost Recoveries from Auxiliary Programs for Supplies and Materials

Include only the required recovery of indirect costs of supplies and materials from Auxiliary Enterprise subprograms.

713970 Late Payment Penalties for Supplies and Materials

Include expenditures for charges assessed by vendors for the late payment of invoices for supplies and materials pursuant to the Prompt Payment Act.

713990 Intra-Agency Recoveries for Supplies and Materials

Recovery of the cost of supplies and materials incurred by programs or subprograms within the same agency or agencies under the auspices of a single board or commission.

7140 – Transfer Payments

Include expenditures for awards, contributions, and claims; educational & training assistance; and grants and aids. Awards, Contributions, and Claims include expenditures for individual claims and settlements, premiums, unemployment compensation awards, employee recognition awards, and incentives.

714110 Individual Claims and Settlements

Include expenditures for compensation to individuals for information on criminal activities and for personal injuries, property damages, and similar claims and settlements.

714130 Premiums Include expenditures for awards, honorariums, and prizes to individuals and organizations.

714131 Employee Recognition Awards

Include expenditures for approved employee recognition awards.

714140 Unemployment Compensation Awards

Include expenditures for unemployment compensation payments (insurance and claims) to individuals. (Note: This code is used by the VEC to make payments. Other agencies should use account #714150.)

714150 Unemployment Compensation Reimbursements

Include expenditures for reimbursements made by State agencies to the Trust Fund for benefits provided to former State employees. (Note: This code is used by state agencies to make payments to the VEC).

714180 Incentives Include payments to individuals and organizations for incentives to participate in State sponsored programs and activities (such as reforestation projects).

Educational and Training Assistance includes expenditures for graduate scholarships and fellowships, student loans, tuition and training aids, tuition waiver, and undergraduate scholarships.

714210 Graduate Scholarships and Fellowships

Include expenditures for awards to graduate students.

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714220 Student Loans Include expenditures for payments into the principal of student loan funds in institutions of higher education.

714230 Tuition and Training Aids

Include expenditures for special education and rehabilitation training for disabled persons.

714240 Tuition Waiver Include expenditures for costs incurred by institutions of higher education for waiving tuition in part or in whole in conformance with State law and regulations.

714250 Undergraduate Scholarships

Include expenditures for awards to undergraduate students.

Grants and Aid to Local Governments include expenditures for payments in lieu of taxes.

714320 Payments in Lieu of Taxes

Include expenditures for payments in lieu of taxes made directly to localities for providing such services as police and fire protection and collection and disposal of refuse, or for payments to localities with State forests for their share of revenues collected from the sale of forestry products.

Grants to Other Organizations include expenditures for grants and assistance to intergovernmental and nongovernmental organizations, and to political subdivisions located outside of Virginia.

714510 Grants to Intergovernmental Organizations

Include expenditures for grants and assistance to intergovernmental organizations at the State and substrate levels not specifically created by the Code of Virginia (such as interstate compacts which are not designated as Non-state Agencies by the Appropriation Act, regional jails, service delivery areas, etc.).

714520 Grants to Nongovernmental Organizations

Include expenditures for grants and assistance to nongovernmental organizations including profit-making organizations (such as local businesses), not-for-profit organizations (such as local rescue squads), and organizations designated as Non-state Agencies by the Appropriation Act (such as the Eastern Virginia Medical Authority).

714530 Out-of-State Political Entities

Include transfer payments to political entities outside the Commonwealth, including the federal government, other states, and political subdivisions and sub-state entities of other states.

Indirect Cost Recoveries record recoveries of statewide indirect costs and agency indirect costs that are eligible for recovery from federal grants and contracts.

714810 Statewide Indirect Cost Recoveries

Record recoveries of statewide indirect costs that are eligible for recovery from federal grants and contracts.

714820 Agency Indirect Cost Recoveries

Record recoveries of agency indirect costs that are eligible for recovery from federal grants and contracts.

7149 – Other Transfer Payments

Include indirect cost recoveries from Auxiliary programs for transfer payments and intra-agency recoveries for transfer payments.

712490 Indirect Cost Recoveries from

Include only the required recovery of indirect costs of transfer payments from Auxiliary Enterprise service areas.

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Auxiliary Programs for Transfer Payments

714990 Intra-Agency Recoveries for Transfer Payments

Recovery of the cost of transfer payments incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

7150 – Continuous Charges

Include expenditures for insurance-fixed assets, insurance-operations, capital and operating lease payments, installment purchases, and service charges. Insurance includes expenditures for automobile liability insurance, property insurance, and boiler & machinery insurance.

715120 Automobile Liability Include expenditures to cover the liability caused by the automobile, the physical damage to the automobile, injury to driver and passengers, and uninsured motorists.

715160 Property Insurance Include expenditures for property insurance coverage on equipment and structures due to direct loss by fire, lightning, and natural perils.

715170 Boiler and Machinery Include expenditures for insurance coverage of energy equipment.

Capital Lease Payments include expenditures for computer equipment, computer software, equipment, plant, and property capital lease payments. Use these codes when leases have the substance of purchase in which ownership of the asset often changes hands.

715210 Computer Capital Leases

Include expenditures for capital lease agreements for computer equipment, excluding mainframe computers or large enterprise servers with high processing capacity.

715220 Central Processor Capital Leases

Include expenditures for capital lease agreements for central processor equipment like mainframe or large enterprise servers with high processing capacity.

715230 Computer Software Capital Leases

Include expenditures for capital lease agreements for mainframe or large enterprise servers, application software, utility programs, and operating system software.

715240 Equipment Capital Leases

Include expenditures for capital lease agreements of equipment. Exclude expenses chargeable to accounts #715210, and #715220.

715250 Building Capital Leases

Include expenditures for capital lease agreements of structures or part of a structure.

715260 Land Capital Leases Include expenditures of capital lease agreements of property only.

715270 Land and Building Capital Leases

Include expenditures for capital lease agreements for both land and a building combined in one agreement.

Operating Lease Payments include expenditures for computer equipment, computer software, equipment, plant and property operating lease payments and rentals. Use these codes when leases do not have the substance of purchases and ownership of the asset does not change hands.

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715310 Computer Rentals (not mainframe)

Include expenditures for operating leases of computer equipment, excluding mainframe computers or large enterprise servers with high processing capacity.

715320 Computer Processor Rentals

Include expenditures for operating leases of central processor equipment like mainframe or large enterprise servers with high processing capacity.

715330 Computer Software Rentals

Include expenditures for operating leases of central processor equipment like mainframe or large enterprise server computer application software, utility programs, and operating system software.

715340 Equipment Rentals Include expenditures of a lessee for the operating leases of equipment. Exclude expenditures chargeable to accounts #715310, #715320, and #715330.

715341 Copier Rental/Lease Include expenditures to rent or lease copy equipment.

715350 Building Rentals Include expenditures of a tenant for the use of a structure or part of a structure. Also, Selu Retreat Center and Bondurant Center for the Arts.

715360 Property Rentals Include expenditures of a tenant for the use of land.

715370 Land & Building Rentals

Include expenditures for operating leases of both land and a building combined in one agreement.

Service Charges include expenditures for agency service charges, electrical service charges, refuse service charges and water and sewer service charges.

715410 Agency Service Charges

Include expenditures for specialized activities or services provided by State agencies to other State agencies. Include allocations of physical plant costs.

715420 Electrical Service Charges

Include expenditures for electricity

715430 Refuse Service Charges

Include expenditures for services to haul garbage, trash and other refuse.

715440 Water and Sewer Service Charges

Include expenditures for water and sewer services.

715460 SPCC and EDI Fee Include expenditures for fees charged by the Department of Accounts to agencies failing to comply with the provision of the Commonwealth’s Small Purchase Charge Card program or the Electronic Data Interchange program.

715470 Private Vendor Service Charges

Include expenditures to vendors for eVa service charges.

Insurance-Operations include expenditures for general liability insurance, money and securities insurance, payments into State Insurance Trust Fund, surety bonds and workers' compensation.

715510 General Liability Insurance

Include expenditures for insurance coverage against the risk of claims for payment of damages imposed by law.

715520 Money and Securities Insurance

Include expenditures to cover the physical taking or loss by dishonesty of money, negotiable instruments, and securities.

715530 Pay State Insurance Trust Fund

Include expenditures for insurance against medical malpractice.

715540 Surety Bonds Include expenditures of surety bond coverage for all State employees to guarantee the performance of their lawful

46

obligations.

715550 Workers' Compensation

Include expenditures for workers' compensation coverage on all State employees.

Installment Purchases include expenditures for computer equipment installment purchases, computer software installment purchases, equipment installment purchases, plant installment purchases, and property installment purchases. Use these codes when there is agreement to purchase an asset in installments and ownership changes hand at the beginning of the agreement.

715610 Computer Peripheral Installment Purchases

Include expenditures for installment purchases of computer equipment, excluding mainframe computers or large enterprise servers with high processing capacity.

715620 Computer Processor Installment Purchases

Include expenditures for the installment purchases of computer central processor equipment like mainframe or large enterprise servers with high processing capacity.

715630 Computer Software Installment Purchases

Include expenditures for the installment purchases of application software, utility programs, and operating system software for mainframes or large enterprise servers with high processing capacity.

715640 Equipment Installment Purchases

Includes expenditures of an installment purchase for equipment. Exclude expenditures chargeable to accounts #715610, #715620, and #715630.

715650 Building Installment Purchases

Includes expenditures of an installment purchase of a structure.

715660 Land Installment Purchase

Includes expenditures of an installment purchase for land.

7151 – Auxiliary Indirect Costs

Auxiliary Indirect Costs includes expenditures for specialized activities or services provided the Educational and General programs.

715411 Auxiliary Indirect Costs Include expenditures for specialized activities or services provided by Educational and General programs.

7159 - Other Continuous Charges

Include indirect cost recoveries from Auxiliary programs for transfer payments and intra-agency recoveries for transfer payments.

715960 Indirect Cost Recoveries from Auxiliary Programs for Continuous Charges

Include only the required recovery of indirect costs of continuous charges from Auxiliary Enterprise service areas. (This code may be employed only by institutions of higher education.)

715970 Late Payment Penalties for Continuous Charges

Include expenditures for charges assessed by vendors for the late payment of invoices for continuous charges pursuant to the Prompt Payment Act.

715990 Intra-Agency Recoveries for Continuous Charges

Recovery of the cost of continuous charges incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

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7210 – Property and Improvements

Include expenditures for property and improvements acquisition, natural resources acquisition, and site development. Acquisition of Property and Improvements include expenditures for acquisitions as well as associated costs of property, rights-of-way, and waterways.

721110 Acquisition, Property Includes expenditures for surface land and mineral rights.

721120 Acquisition, Rights-of-Way

Includes expenditures for construction; flood plain, scenic, and utility easements; highways; railroads; and similar rights-of-way acquisition.

721130 Acquisition, Waterways and Improvements

Includes expenditures for artificial reefs, bottomlands, dams, sub-aqueous land, similar waterways, and improvements acquisitions.

Natural Resources include expenditures for animals, minerals, and plants.

721210 Animals Include expenditures for domestic animals, livestock, and zoological specimens.

721220 Minerals Include expenditures for coal mines, minerals other than coal, and oil wells for experimental research, reclamation, or similar purposes.

721230 Plants Include expenditures for plants, timber, and vegetation for botanical gardens, green houses, nurseries, and similar purposes.

Site Development includes expenditures for site improvements, site preparations and utilities.

721310 Site Improvements Include expenses for exterior lighting systems, fences, landscaping, parking areas, roadways, walks, and similar site improvements.

721320 Site Preparations Include expenses for clearing, filling, grading, grubbing, razing of structures, and similar site preparations.

721330 Utilities Include expenses for lines and facilities (e.g., energy), used in the transmission of electricity, gas, sewer, water and similar utilities.

7219 – Other Property & Improvements

Include indirect cost recoveries from Auxiliary programs for property & improvements, late penalties for property & improvements, and intra-agency recoveries for property & improvements.

721960 Indirect Cost Recoveries from Auxiliary Programs for Property & Improvements

Include only the required recovery of indirect costs of continuous charges from Auxiliary Enterprise service areas.

721970 Late Payment Penalties for Property

Include expenditures for charges assessed by vendors for the late payment of invoices for property & improvements pursuant to the

48

& Improvements Prompt Payment Act.

721990 Intra-Agency Recoveries for Property & Improvements

Recovery of the cost of property & improvements incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

7220 - Equipment

Include expenditures for computer processing, educational, cultural, electronic, photographic, medical, laboratory, motorized, office, specific use, and stationary equipment. Computer Hardware and Software includes expenditures for computing platforms (mainframes to hand held), other equipment, and software.

72211C Desktop Client Computers (microcomputers)

Include any stationary desktop workstation, including desktops that have been provided by the agency for telecommuters. Include technologies typically used by individuals to enhance productivity. Examples include workstation setups (with all included components), and “thin clients.”

Shared computer

setups like classroom systems, lab systems, and library systems are also included. Desktop Systems are stationary devices installed on a desk or workstation rather than mobile and highly transportable like a notebook or laptop. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

72212C Mobile Client Computers (microcomputers)

Include any mobile computer, usually referred to as a laptop or notebook, which includes laptops with docking stations and other peripheral devices. Also included in this category are handheld computer devices to include wireless. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

72214C Mainframe Computers and Components

Include all components and peripherals up to a network connection. Mainframe is an industry term for a large computer, typically manufactured by a large company such as IBM for the commercial applications of Fortune 1000 businesses and other large-scale computing purposes. Historically, a mainframe is associated with centralized rather than distributed computing. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

72215C Network Servers Include computers designated by the manufacturer as servers,

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enterprise servers, server blade frames and components, network storage devices and systems, RAID devices, jukeboxes, etc. In general, a server accepts requests from network clients and performs single or multiple functions including file storage and retrieval, print message controls, application execution, email and communications. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722160 Network Components Include assets used in the local area network not reported in account #722150 such as routers, switches, hubs, bridges, etc. This also includes cabling system components when not part of a state-owned building renovation or construction project.

72216C Network Components Include assets used in the local area network not reported in account #722150 such as routers, switches, hubs, bridges, etc. This also includes cabling system components when not part of a state-owned building renovation or construction project. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722170 Other Computer Equipment

Include all other equipment that cannot be reported in accounts #722110 through #722160. Examples include printers, kiosks, print copiers, scanners, add-on peripherals for desktops or laptops, network interface cards, handheld wireless devices, devices for reading bar codes, and devices for providing local and wide area connectivity (e.g., modems, codecs). Note: code handheld wireless devices to #722120.

72217C Other Computer Equipment

Include all other equipment that cannot be reported in accounts #722110 through #722160. Examples include printers, kiosks, print copiers, scanners, add-on peripherals for desktops or laptops, network interface cards, handheld wireless devices, devices for reading bar codes, and devices for providing local and wide area connectivity (e.g., modems, codecs). Note: code handheld wireless devices to #722120. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722180 Computer Software Purchases

Include expenditures for the purchase of computer application software, utility programs, and operation system software. The term software is a general term that refers to all programs or instructions that are used to operate computer hardware. Software causes computer hardware to perform activities by telling a computer how to execute functions and tasks. Include payments to software vendors for the renewal of software licenses for off-the-shelf applications and utilities. Code contracts for software development to #712790.

72218C Computer Software Purchases

Include expenditures for the purchase of computer application software, utility programs, and operation system software. The

50

term software is a general term that refers to all programs or instructions that are used to operate computer hardware. Software causes computer hardware to perform activities by telling a computer how to execute functions and tasks. Include payments to software vendors for the renewal of software licenses for off-the-shelf applications and utilities. Code contracts for software development to #712790. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722190 Development Tools Purchases

Include expenditures for the purchase of software development tools. A development tool is software specifically used in the development of applications by technical staff. Examples of this software are text editors, compliers, build-automation tools, debuggers, ETL tools, and data modeling software.

72219C Development Tools Purchases

Include expenditures for the purchase of software development tools. A development tool is software specifically used in the development of applications by technical staff. Examples of this software are text editors, compliers, build-automation tools, debuggers, ETL tools, and data modeling software. Use this account code for all equipment trust fund items, personal computers and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Educational and Cultural Equipment includes expenditures for college library books, educational, exhibit and reference equipment.

722210 College Library Books Include expenditures for books, microfiche, periodicals, and similar equipment used in libraries of institutions of higher education.

722220 Educational Equipment Include expenses for auditorium seating, chalkboards, classroom furniture and similar equipment.

72222C Educational Equipment-Capitalized

Include expenses for auditorium seating, chalkboards, classroom furniture and similar equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722230 Exhibit Equipment Include expenses for artifacts, artworks, scientific paraphernalia, and similar museum materials and equipment.

72223C Exhibit Equipment-Capitalized

Include expenses for artifacts, artworks, scientific paraphernalia, and similar museum materials and equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722240 Reference Equipment Include expenses for books not used in libraries of institutions of

51

higher education, card catalogs, carrels, library desks, microfilm readers and similar reference equipment (also films, records).

72224C Reference Equipment-Capitalized

Include expenses for books not used in libraries of institutions of higher education, card catalogs, carrels, library desks, microfilm readers and similar reference equipment (also films, records). Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722280 Educational and Cultural Equipment Improvements

Include expenses for restorations of and additions or modifications to existing educational and cultural equipment which expands capability or capacity, or improves performance.

72228C Educational and Cultural Equipment Improvements-Capitalized

Include expenses for restorations of and additions or modifications to existing educational and cultural equipment which expands capability or capacity, or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Electronic and Photographic Equipment includes expenditures for electronic, photographic and voice and data transmission equipment.

722310 Electronic Equipment Include expenditures for intercommunication systems, radar, radios, televisions, and similar electronic equipment.

72231C Electronic Equipment-Capitalized

Include expenditures for intercommunication systems, radar, radios, televisions, and similar electronic equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722320 Photographic Equipment

Include expenditures for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment.

72232C Photographic Equipment-Capitalized

Include expenditures for blueprint equipment, cameras, enlargers, lenses, overhead viewers, projectors, screens, splicers, tripods, and similar photographic equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722330 Voice and Data Transmission Equipment

Include expenditures for facsimile-transmitters, switchboards, telephones, teletypewriters, and similar equipment.

72233C Voice and Data Transmission Equipment-Capitalized

Include expenditures for facsimile-transmitters, switchboards, telephones, teletypewriters, and similar equipment. Use this account code for all equipment trust fund items, personal

52

computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722380 Electronic and Photographic Equipment Improvements

Include expenditures for restorations of and additions or modifications to existing communications and photographic equipment which expands capability or capacity, or improves performance.

72238C Electronic and Photographic Equipment Improvements-Capitalized

Include expenditures for restorations of and additions or modifications to existing communications and photographic equipment which expands capability or capacity, or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Medical and Laboratory Equipment includes expenditures for laboratory, medical and dental equipment, and field equipment.

722410 Laboratory Equipment Include expenditures for blood gas analyzers, Bunsen burners, centrifuges, freezing point depression instruments, gas chromatographs, incubators, microscopes, spectrophotometers, and similar equipment.

72241C Laboratory Equipment-Capitalized

Include expenditures for blood gas analyzers, Bunsen burners, centrifuges, freezing point depression instruments, gas chromatographs, incubators, microscopes, spectrophotometers, and similar equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722420 Medical and Dental Equipment

Include expenditures for anesthesia and respiratory therapy equipment, dental equipment, diagnostic apparatus, electrotherapeutic equipment, examining room furniture, fracture and orthopedic equipment, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical and dental equipment.

72242C Medical and Dental Equipment-Capitalized

Include expenditures for anesthesia and respiratory therapy equipment, dental equipment, diagnostic apparatus, electrotherapeutic equipment, examining room furniture, fracture and orthopedic equipment, hospital and medical lighting, operating room equipment, x-ray equipment, and similar medical and dental equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722430 Field Equipment Includes expenditures for portable and/or permanent non-disposable equipment, such as automatic samplers and ambient

53

air/water meters or analyzers, designed and purchased primarily for use in non-laboratory settings.

72243C

Field Equipment-Capitalized

Includes expenditures for portable and/or permanent non-disposable equipment, such as automatic samplers and ambient air/water meters or analyzers, designed and purchased primarily for use in non-laboratory settings. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722480 Medical and Laboratory Equipment Improvements

Include expenditures for restorations of and additions or modifications to existing medical and laboratory and field equipment which expands capability or capacity, or improves performance.

72248C Medical and Laboratory Equipment Improvements-Capitalized

Include expenditures for restorations of and additions or modifications to existing medical and laboratory and field equipment which expands capability or capacity, or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Motorized Equipment includes expenditures for agricultural vehicles, construction equipment, motor vehicles, and power repair and maintenance equipment.

722510 Agricultural Vehicular Equipment

Include expenditures for planting, seeding and harvesting devices, silage cutters, threshing machines, tractors, wagons and similar agricultural equipment.

72251C

Agricultural Vehicular Equipment-Capitalized

Include expenditures for planting, seeding and harvesting devices, silage cutters, threshing machines, tractors, wagons and similar agricultural equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722530 Construction Equipment

Include expenditures for air hammers, backhoes, bulldozers, cranes, graders, portable generators, pumps, and similar equipment.

72253C

Construction Equipment-Capitalized

Include expenditures for air hammers, backhoes, bulldozers, cranes, graders, portable generators, pumps, and similar equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722540 Motor Vehicle Equipment

Include expenditures for automobiles, buses, forklifts, mopeds, motorcycles, trucks and similar equipment.

72254C Motor Vehicle Equipment-Capitalized

Include expenditures for automobiles, buses, forklifts, mopeds, motorcycles, trucks and similar equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is

54

$2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722550 Power Repair and Maintenance Equipment

Include expenditures for power hedge clippers, power mowers, small power drills, small power sanders, small power saws, routers and similar power repair and maintenance equipment.

72255C Power Repair and Maintenance Equipment-Capitalized

Include expenditures for power hedge clippers, power mowers, small power drills, small power sanders, small power saws, routers and similar power repair and maintenance equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722580 Motorized Equipment Improvements

Include expenditures for restoration of and additions or modifications to existing vehicular equipment which expands the capability or capacity or improves performance.

72258C Motorized Equipment Improvements-Capitalized

Include expenditures for restoration of and additions or modifications to existing vehicular equipment which expands the capability or capacity or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Office Equipment includes expenditures for office appurtenances, office furniture, office incidentals, and office machines.

722610 Office Appurtenances

Include expenditures for blinds, carpets, draperies, rugs, shades and similar office appurtenances.

722620 Office Furniture Include expenditures for bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, and similar office furniture.

72262C Office Furniture-Capitalized

Include expenditures for bookcases, desks, chairs, file cabinets, lamps, racks, storage cabinets, tables, and similar office furniture. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722630 Office Incidentals Include expenditures for ashtrays, compasses, date stamps, desk organizers, file boxes, letter openers, rulers, scissors, staplers, T-squares, and similar “desktop” office equipment.

722640 Office Machines Include expenditures for adding machines, bookkeeping machines, calculators, drafting machines, duplicating and photocopying machines, posting machines, transcribing and dictating machines, typewriters, weight scales and similar equipment.

72264C Office Machines-Capitalized

Include expenditures for adding machines, bookkeeping machines, calculators, drafting machines, duplicating and photocopying machines, posting machines, transcribing and dictating machines, typewriters, weight scales and similar equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are

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components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722680 Office Equipment Improvements

Include expenditures for restorations of and additions or modifications to existing office equipment which expands capability or capacity, or improves performance.

72268C Office Equipment Improvements-Capitalized

Include expenditures for restorations of and additions or modifications to existing office equipment which expands capability or capacity, or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Specific Use Equipment includes expenditures for household, law enforcement, non-power repair and maintenance and recreational equipment.

722710 Household Equipment

Include expenditures for beds, bureaus, chairs, dressers, heaters, mattresses, refrigerators, stoves, tables, portable fire extinguishers, and similar equipment.

72271C Household Equipment-Capitalized

Include expenditures for beds, bureaus, chairs, dressers, heaters, mattresses, refrigerators, stoves, tables, portable fire extinguishers, and similar equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722720 Law Enforcement Equipment

Include expenditures for clubs, firearms ammunition, helmets, shields, surveillance apparatus, and similar law enforcement equipment.

72272C Law Enforcement Equipment-Capitalized

Include expenditures for clubs, firearms ammunition, helmets, shields, surveillance apparatus, and similar law enforcement equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722740 Non-Power Repair and Maintenance Equipment

Include expenditures for files, hammers, manual drills, manual hedge clippers, manual lawn mowers, saws, screwdrivers, wrenches, and similar non-power repair and maintenance equipment.

72274C Non-Power Repair and Maintenance Equipment-Capitalized

Include expenditures for files, hammers, manual drills, manual hedge clippers, manual lawn mowers, saws, screwdrivers, wrenches, and similar non-power repair and maintenance equipment. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722750 Recreational Equipment

Include expenditures for gymnasium, park, playground, recreational center, and similar apparatus and equipment.

72275C Recreational Equipment-

Include expenditures for gymnasium, park, playground, recreational center, and similar apparatus and equipment. Use this account

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Capitalized code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722760 Traffic Control Equipment

Include expenditures for traffic cones, barrels, sign stands, signs, and similar items used during maintenance operations on roadways.

72276C Traffic Control Equipment-Capitalized

Include expenditures for traffic cones, barrels, sign stands, signs, and similar items used during maintenance operations on roadways. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722770 Firearms Equipment

Include expenditures for firearms such as handguns, rifles, and shotguns. Use account #722720 for expenses such as ammunition or for ancillary equipment such as holsters, belts, and cases purchased separately from the firearm.

72277C Firearms Equipment-Capitalized

Include expenditures for firearms such as handguns, rifles, and shotguns. Use account #722720 for expenses such as ammunition or for ancillary equipment such as holsters, belts, and cases purchased separately from the firearm. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722780 Specific Use Equipment Improvement

Include expenditures for restorations of and additions or modifications to existing specific use equipment which expands capability or capacity or improves performance.

72278C Specific Use Equipment Improvement-Capitalized

Include expenditures for restorations of and additions or modifications to existing specific use equipment which expands capability or capacity or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

Stationary Equipment includes expenditures for built-in equipment, fixtures and mechanical equipment.

722810 Built-in Equipment Include expenditures for benches, laboratory tables, platforms, shelving, stages, wall cabinets and similar built-in equipment normally included during construction as special stationary features.

72281C Built-in Equipment-Capitalized

Include expenditures for benches, laboratory tables, platforms, shelving, stages, wall cabinets and similar built-in equipment normally included during construction as special stationary features. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items

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totals $2,000 or more.

722820 Fixtures Include expenditures for electrical, heating, lighting, plumbing, and similar fixtures normally affixed to walls, floors, and ceilings.

72282C Fixtures-Capitalized Include expenditures for electrical, heating, lighting, plumbing, and similar fixtures normally affixed to walls, floors, and ceilings. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722830 Mechanical Equipment Include expenditures for air conditioners, boilers, elevators, switching, and similar mechanical equipment normally included in a structure at the time of construction.

72283C Mechanical Equipment-Capitalized

Include expenditures for air conditioners, boilers, elevators, switching, and similar mechanical equipment normally included in a structure at the time of construction. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

722880 Stationary Equipment Improvements

Include expenditures for restorations of and additions or modifications to existing stationary equipment which expands the capability or capacity, or improves performance.

72288C Stationary Equipment Improvements-Capitalized

Include expenditures for restorations of and additions or modifications to existing stationary equipment which expands the capability or capacity, or improves performance. Use this account code for all equipment trust fund items, personal computers, and cell phones regardless of cost or if the equipment cost (per item) is $2,000 or more, or if the equipment item(s) are components of an assembled unit (e.g. media cart) which the aggregate cost of all items totals $2,000 or more.

7229 – Other Equipment

Include indirect cost recoveries from Auxiliary programs for equipment, late payment penalties for equipment, and intra-agency recoveries for equipment.

722960 Indirect Cost Recoveries from Auxiliary Programs for Equipment

Include only the required recovery of indirect costs of equipment from Auxiliary Enterprise service areas.

722970 Late Payment Penalties for Equipment

Include expenditures for charges assessed by vendors for the late payment of invoices for equipment pursuant to the Prompt Payment Act.

722990 Intra-Agency Recoveries for Equipment

Recovery of the cost of equipment incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

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7230 – Plant and Improvements

Include expenditures for acquisition of plant and improvements and construction of plant and improvements. Acquisition of Plant and Improvements include expenditures for purchase or condemnation of bridges, buildings, and highways.

723110 Acquisition, Bridges Include expenditures for purchase or condemnation of bridges, causeways, and tunnels.

723120 Acquisition, Buildings Include expenditures for purchase or condemnation of buildings, shelters and towers.

723130 Acquisition, Highways

Include expenditures for purchase or condemnation of alleys, highways, roadways, and streets.

Construction of Plant and Improvements includes expenditures for construction of buildings.

723210 Construction, Bridges Includes expenditures of private sector contractors for construction of bridges, causeways, tunnels, and similar structures.

723220 Construction, Buildings

Includes expenditures of private sector contractors for construction of buildings, shelters and towers.

723230 Construction, Highways

Includes expenditures of private sector contractors for construction of alleys, highways, roadways, and streets.

723240 Construction, Water Ports

Include expenditures of private sector contractors for construction of docks, marinas, piers, ramps, and similar structures.

723270 Construction, Bridges and Highway Improvements

Includes expenditures of private sector contractors for restorations of and additions or modifications to existing bridges and highways which expand capability or capacity, or improve performance.

723280 Construction, Buildings Improvements

Include expenditures of private sector contractors for restorations of and additions or modifications to existing buildings, shelters and towers which expand capability or capacity, or improve performance.

7239 – Other Plant & Improvements

Include indirect cost recoveries from Auxiliary programs for plant & improvements, late payment penalties for plant & improvements, and intra-agency recoveries for plant & improvements.

723960 Indirect Cost Recoveries from Auxiliary Programs for Equipment

Include only the required recovery of indirect costs of plant and improvements from Auxiliary Enterprise service areas.

723970 Late Payment Penalties of Plant and Improvements

Include expenses for charges assessed by vendors for the late payment of invoices for plant and improvements pursuant to the Prompt Payment Act.

723990 Intra-Agency Recoveries for Plant and Improvements

Recovery of the cost of plant and improvements incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

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7310 – Debt Service Expenses

The debt service character of expenditure includes expenditures for bond and loan obligations. Bonds include expenditures for revenue bond financing, revenue and bond interest retirement.

731120 Bond Issuance Fees Include expenditures for services rendered by banks acting as paying agents, registrars, or trustees for State bond issues.

731150 Revenue Bond Financing

Include expenditures for all bond financing costs.

731160 Revenue Bond Interest Retirement

Includes expenditures of interest for retirement of revenue bonds.

731170 Revenue Bond Principal Retirement

Includes expenditures for the retirement of revenue bond principal.

Loans-State includes expenditures for drawdown loans.

731310 Anticipation Loan Interest Retirement

Include expenditures for the payment of interest on drawdown loans made by the State Treasurer.

731320 Mortgage Loan Interest Retirement

Includes expenditures for the retirement of mortgage loan interest.

7319 – Other Obligations

Include indirect cost recoveries from Auxiliary programs for obligations and intra-agency recoveries for obligations.

731960 Indirect Cost Recoveries from Auxiliary Programs for Obligations

Include only the required recovery of indirect costs of obligations from Auxiliary Enterprise service areas.

731990 Intra-Agency Recoveries for Obligations

Recovery of the cost of obligations incurred by programs or service areas within the same agency or agencies under the auspices of a single board or commission.

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Account Hierarchy Quick Reference Guide

Non-Personal Services (As of May, 2011)

ACCOUNT DESCRIPTION 7120 Contractual Services

712110 Express Services 712120 Outbound Freight Services 712130 Messenger Services 712150 Printing Services 712190 Inbound Freight Services 712210 Organization Memberships 712220 Subscriptions 712250 Employee Tuition Reimbursement 712310 Clinic Services 712320 Dental Services 712330 Hospital Services 712340 Medical Services 712360 X-Ray & Laboratory Services 712410 Auditing Services 712420 Fiscal Services 712430 Attorney Services 712440 Management Services 712450 Personnel Mgmt Services 712460 Public Info & Public Relations Services 712470 Legal Services 712480 Media Services 712490 Recruitment Advertising 712510 Custodial Services 712520 Electrical Repair & Maintenance Services 712530 Equipment Repair/Maintenance Services 712540 Extermination Services 712550 Highway Repair/Maintenance Services 712560 Mechanical Repair/Maintenance Services 712570 Plant Repair/Maintenance Services 712590 Vehicle Repair/Maintenance Services 712610 Architectural and Eng Services 712630 Clerical Services 712640 Food & Dietary Services 712650 Laundry/Linen Services 712660 Manual Labor Services 712670 Production Services 712680 Skilled Services 712710 Info Mgmt Services (VITA) 712730 Info Mgmt Services (non-VITA) 712740 Computer Hardware Maintenance Services 712750 Computer Software Maintenance Services 712760 Computer Operations Services (VITA) 712770 Computer Operations Services (non-VITA) 712780 VITA Info Tech Services 712790 Computer Software Development

PERSONALN-PERSONAL SERVICES POOL ACCOUNT CODES AND ACCOUNTS 7121 On-Campus Printing/Postage/Multi-Function Device Services

712140 Postal Services

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712151 Campus Printing 712152 Multi-Function Device Services

7122 Telecommunications

712160 Telephone-VITA 712170 Telephone, Non-State 712180 Telephones, Other State Agencies

7123 Travel

712240 Employee Training Courses/Workshops/Conf 71224I International Employee Train/Conf/Workshop 712260 Employee Training Consulting 712270 Training-Travel 71227I International Training-Travel 712280 Employee TRNG-IT 71228I International Employee Training - IT 712810 Moving/Relocation Services 712820 Travel, Personal Vehicle 71282I International Travel Personal Vehicle 71282R Recruiting Travel, Personal Vehicle 71282T Team Travel, Personal Vehicle 712830 Travel, Public Carriers 712831 Travel, Gasoline-Rental Car 71283I International Travel Public Carrier 71283R Recruiting Travel, Public Carriers 71283T Team Travel, Public Carriers 712840 Travel, State Vehicles 71284I International Travel, State Vehicle 71284R Recruiting Travel, State Vehicles 71284T Team Travel, State Vehicles 712850 Travel, Subsistence & Lodging 71285I International Travel, Subsistence & Lodging 71285R Recruit Travel, Subsist. & Lodging 71285T Team Travel, Subsistence & Lodging 712870 Travel, Meals-IRS Reportable 712880 Travel, Meals-IRS Non-reportable 71288I International Travel, Meals-IRS Non-report 71288R Recruit Travel, Meals-IRS Non-reportable 71288T Team Travel, Meals-IRS Non-reportable

7129 Other Services

712960 Aux Recoveries - Cont Services 712970 Late Payment Penalties 712990 Recoveries- Contractual Services

COUNT DESCRIPTON-PERSONAL SERVICES POOL ACCOUNT CODES AND ACCOUNTS 7130 Supplies and Materials

713110 Apparel Supplies 713120 Office Supplies 713130 Stationery & Forms 713210 Coal 713220 Gas - Natural or Propane 713230 Gasoline 713240 Fuel Oil 713320 License Tags 713340 Merchandise 713350 Packaging & Shipping Supplies

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713410 Laboratory Supplies 713420 Medical & Dental Supplies 713430 Field Supplies 713440 Pharmaceutical Drugs 713510 Building Repair/Maintenance Materials 713520 Custodial Repair/Maintenance Materials 713530 Electrical Repair & Maintenance Materials 713540 Mechanical Repair/Maintenance Materials 713550 Vehicle Repair/Maintenance Materials 713560 Hwy Repair & Maintenance Mat 713610 Clothing Supplies 713620 Food/Dietary Supplies 713630 Food Service Supplies 713640 Laundry/Linen Supplies 713710 Agricultural Supplies 713720 Architectural and Eng Supplies 713730 Computer Operating Supplies 713740 Educational Supplies 713760 Law Enforcement Supplies 713770 Photographic Supplies 713780 Recreational Supplies

7139 Other Supplies

713960 Aux Recoveries - Supplies and Materials 713970 Late Payment Penalties 713990 Recoveries - Supplies and Materials

7140 Transfer Payments

714110 Claims and Settlements 714130 Awards, Prizes, & Honorariums 714140 Unemployment Comp Awards 714150 Unemployment Comp Reimbursement 714170 Employee Recognition Awards 714180 Incentives 714210 Graduate Scholarships & Fellowships 714220 Student Loans 714230 Tuition & Training Aids 714240 Tuition Waiver 714250 Undergraduate Scholarships 714320 Payment in Lieu of Taxes 714510 Grants to Intergov Orgs 714520 Grants to Nongov Orgs 714530 Out-of-State Political Entities 714810 Statewide Indirect Cost Recoveries 714820 Agency Indirect Cost Recoveries

7149 Other Transfer Payments 714960 AUX Recoveries - Transfer Pmts 714990 Recoveries - Transfer Payments

7150 Continuous Charges

715120 Insurance - Motor vehicle 715130 Flood Insurance 715160 Insurance - Fire 715170 Insurance - Boiler 715210 Lease/Purchase - Peripheral

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715220 Lease/Purchase - Processor 715230 Lease/Purchase - Software 715240 Lease/Purchase - Equipment 715250 Lease/Purchase - Buildings 715260 Purchase - Land 715270 Building/Land Capital Lease 715310 Computer Rentals 715320 Computer Processor Rentals 715330 Computer Software Rentals 715340 Equipment Rentals 715341 Copier Rentals/Leases 715350 Building Rentals 715360 Land Rentals 715370 Land & Building Rentals 715410 Agency Service Charge 715420 Electrical Service Charges 715430 Refuse Service Charges 715440 Water and Sewage Service Charges 715460 SPCC and EDI Fee 715470 Private Vendor Service Charges 715510 General Liability Insurance 715520 Money & Securities Insurance 715530 Pay State Insurance Trust Fund 715540 Surety Bond 715550 Workmen's Compensation 715610 Comp Peripheral Install Purchases 715620 Comp Processor Install Purchases 715630 Installment Purchase - Software 715640 Equipment Installment Purchases 715650 Building Installment Purchases 715660 Land Installment Purchases

7151 Auxiliary Indirect Costs

715411 Aux Indirect Costs 7159 Other Continuous Charges

715960 Auxiliary Recoveries - Cont Charges 715970 Late Payment Penalties 715990 Recoveries - Cont Charges

7210 Property & Improvements 721110 Acquisition, Property 721120 Acquisition, Rights-of-Way 721130 Acquisition, Waterways & Improve 721210 Animals 721220 Minerals 721230 Plants 721310 Site Improvements 721320 Site Preparation 721330 Utilities

7219 Other Property & Improvements

721960 Indirect Cost Recoveries-Auxiliary 721970 Late Payment Penalties 721990 Intra-Agency Recoveries

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7220 Equipment 72211C Desktop Computers-Capitalized 72212C Mobile Computers-Capitalized 72214C Mainframe Computers/Components-Cap 72215C Network Servers-Capitalized 722160 Network Components 72216C Network Components-Cap 722170 Other Computer Equipment 72217C Other Comp Equip-Capitalized 722180 Computer Software Purchases 72218C Comp Software Purchases-Cap 722190 Development Tools Purchase 72219C Develop Tools Purchase-Cap 722210 College Library Books 722220 Educational Equipment 72222C Educational Equipment-Cap 722230 Exhibit Equipment 72223C Exhibit Equipment-Capitalized 722240 Reference Equipment 72224C Reference Equipment-Capitalized 722280 Educational & Cultural Equip Improvements 72228C Educational & Cultural Equip Improve-Cap 722310 Electronic Equipment 72231C Electronic Equip-Capitalized 722320 Photographic Equipment 72232C Photographic Equip-Capitalized 722330 Voice & Data Transmission Equip 72233C Voice & Data Trans Equip-Cap 722380 Electronic & Photo Equip Improve 72238C Elect & Photo Equip Improve-Cap 722410 Lab Equipment 72241C Lab Equipment-Capitalized 722420 Medical/Dental Equipment 72242C Medical/Dental Equipment-Cap 722430 Field Equipment 72243C Field Equipment-Capitalized 722480 Med/Lab Equip Improvements 72248C Med/Lab Equip Improvements-Cap 722510 Agricultural/Vehicular Equip 72251C Agricultural/Vehicular Equip-Cap 722530 Construction Equipment 72253C Construction Equipment-Cap 722540 Motor Vehicle Equipment 72254C Motor Vehicle Equip-Cap 722550 Power Repair/Maintenance Equip 72255C Power Repair/Maintenance Equip-Cap 722580 Motorized Equip Improvements 72258C Motorized Equip Improve-Cap 722610 Office Appurtenances 722620 Office Furniture 72262C Office Furniture-Capitalized 722630 Office Incidentals 722640 Office Machines 72264C Office Machines-Capitalized 722680 Office Equipment Improvements 72268C Office Equip Improve-Cap

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722710 Household Equipment 72271C Household Equip-Capitalized 722720 Law Enforcement Equipment 72272C Law Enforcement Equip-Cap 722740 Maintenance Equipment 72274C Maintenance Equipment-Capitalized 722750 Recreation Equipment 72275C Recreation Equip-Capitalized 722760 Traffic Control Equipment 72276C Traffic Control Equipment-Cap 722770 Firearms Equipment 72277C Firearms Equipment-Capitalized 722780 Specific Use Equip Improvements 72278C Specific Use Equip Improve-Cap 722810 Built-in Equipment 72281C Built-in Equipment-Capitalized 722820 Fixtures 72282C Fixtures-Capitalized 722830 Mechanical Equipment 72283C Mechanical Equip-Capitalized 722880 Stationary Equipment Improvements 72288C Stationary Equipment Improve-Cap

7229 Other Equipment 722960 Aux Recoveries - Equipment 722970 Late Payment Penalties 722990 Recoveries - Equipment

7230 Plant & Improvements

723110 Acquisition, Bridges 723120 Acquisition, Buildings 723130 Acquisition, Highways 723210 Construction, Bridges 723220 Construction, Buildings 723230 Construction, Highways 723240 Construction, Water Ports 723270 Const, Bridges/Buildings/Hwy Improve 723280 Improvements other than Building

7239 Other Plant & Improvements 723960 Aux Recoveries - Plant & Improvements 723970 Late Payment Penalties 723990 Recoveries-Plant & Improvements

7310 Obligations

731120 Bond Issuance Fees 731150 Revenue Bond Financing 731160 Debt Interest Retirements 731170 Debt Principle Retirements 731310 Anticipated Loan Interest Retirement 731320 Mortgage Loan Interest Retirements 731390 Securities Lending Exp

7319 Other Obligations

731960 Aux Recoveries - Obligations 731990 Recoveries - Obligations

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Program Codes

The program component is a nationally recognized activity classification used for allocation of resources and expenditure information. The Department of Planning and Budget under the authority of the General Assembly controls the program structure. Radford University is authorized to use the following programs: Higher Education - Educational and General (E&G) Educational and General (E&G) includes all programs and activities to coordinate and provide instruction, research, and public service through a system of higher education institutions.

P101XX: Higher Education Instruction Includes all activities that are a part of the university's instructional program.

P10110 - General Academic Instruction Includes all instructional activities that may be applied as credit toward a postsecondary degree or certificate in an academic program or field of study. The intent of activities is to provide course and educational experiences for degree-oriented students but may also serve unclassified students. P10140 - Community Education Includes all non-degree credit instruction to provide skills and education to acquire licensure, certification or to provide recreational or vocational education to the college community.

P103XX: Higher Education Public Services The primary purpose of Public Service is to provide non-instructional service beneficial to individuals and groups external to the institution. The activities generally include seminars and projects for the public.

P10310 - Community Services Community service activities provide the public access to the non-instructional resources and unique capabilities that exist within the institution. The primary intent is to provide services that are beneficial to groups and individuals outside the university such as entertainment and recreational offerings.

P104XX: Higher Education Academic Support Program The primary purpose of Academic Support is to provide support services to the institution's primary programs of instruction, research, and public service.

P10410 - Libraries Library activities directly support collecting, cataloging, storing, and distributing published materials primarily in support of the university's academic programs.

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P10440 - Computing Support Computing support activities provide academic computer services to support instruction and public service. P10470 – Other Academic Support The activities in this sub-program provide administrative support, management direction, and curriculum development to instruction, research, and public service.

P10500: Higher Education Student Services The primary purpose of Student Services is to provide support to students that contribute to their emotional and physical well being, their intellectual, cultural and social development outside the context of the formal instruction program.

P10600: Higher Education Institutional Support The primary purpose of Institutional Support is to provide operational support for the day-to-day functioning of the higher education institution (excluding physical plant operations). P10700: Operation and Maintenance of Plant Program The primary purpose of Operation and Maintenance of Plant is to provide services and maintenance related to the campus grounds and facilities.

Higher Education - Student Financial Assistance The Student Financial Assistance program includes scholarships and fellowships awarded to students enrolled at the university.

P10800: Student Financial Assistance The primary purpose of Student Financial Assistance is to provide financial assistance to higher education students

Higher Education - Financial Assistance for E&G Services (Grants & Contracts) The Financial Assistance Program includes financial assistance in the form of grants and contracts.

P110XX: Financial Assistance for E&G Services Services to provide resources for educational and general through supplementing other activities within the university.

P11001 - Eminent Scholars This activity provides for salary supplements for eminent scholars through matching endowment income. P11004 - Sponsored Programs Includes all activities that provide resources for educational and general services funded by external sources.

Auxiliary Enterprises Auxiliary enterprises exist to furnish goods or services to the campus community and charge a fee directly related to, although not necessarily equal to, the cost of the goods

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or services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an essentially self-supporting activity. Examples of auxiliary enterprises include: food services, residence halls, intercollegiate athletics, bookstore, student health services, parking, and student activities.

P809XX: Higher Education Auxiliary Enterprises Includes all activities that provide essentially self-supporting goods or services to the campus community.

P80910 - Food Services Includes all activities that provide self-supporting food service related operations such as cafeterias, restaurants, snack shops, and catering services. P80920 - Bookstores and Other Stores Includes all activities that provide self-supporting bookstores and other store operations such as clothing stores, convenience stores, and any other stores or shops providing primarily non-food items. P80930 - Residential Services Includes all activities that provide self-supporting housing operations including residence halls and apartments. P80940 - Parking and Transportation Systems Includes all activities that provide self-supporting parking operations, parking lots, parking decks, transportation systems, and motor pool operations. P80950 - Telecommunications Systems and Services Includes all activities that provide self-supporting communication systems and services, satellite systems, other electronic communications systems, telephone services, and operation of communication systems. P80960 - Student Health Services Includes all activities that provide self-supporting health services through an infirmary, clinic, or testing operation. P80970 - Student Unions and Recreational Facilities Includes all activities that provide self-supporting student union or community center operations. P80980 - Recreational and Intramural Programs (Student Activities) Include all activities that provide self-supporting recreational and intramural programs. P80990 - Other Enterprise Functions Other self-supporting auxiliary enterprise operations, which do not meet the definition of an independent operation and which, are not included in the above categories. Examples include: Conference Services, RU Express, Quest, etc.

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P80995 - Intercollegiate Athletics Includes all activities that provide self-supporting intercollegiate athletic events or programs.

Capital Outlay Projects Although the program component is independent of the project component, the program code 998 is assigned as an identifier of all capital outlay projects which are a unique type of expenditure for data processing purposes.

P99800: Capital Outlay This program is used to record revenue and expenditures, by project number, for all capital outlay projects.

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Encumbrance Query

The Encumbrance Query feature allows users to view encumbrance information by account for specified FOAPAL parameters.

To access the Encumbrance Query form:

1. Click the Encumbrance Query option on the Self-Service Banner Finance menu

or from the Quick Links located at the bottom of any SSB form.

2. On the Encumbrance Query screen, select the Fiscal year, Fiscal period,

Encumbrance Status, and Commitment Type from the drop-down lists. You have the option to view Open, Closed, or All encumbrances.

3. If not defaulted, enter R for the Chart of Accounts.

4. Enter the FOAPAL parameter values for your query. This query can only be run

for one organization. Using roll-up organizations will not produce query results.

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5. Click Submit Query, and the Encumbrance Status Report will display.

Users can drill down by clicking on any highlighted Document Code to display specific accounting distribution information about transactions posted against the encumbrance or to see the original encumbrance information detail.

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Budget Transfer Requests

To transfer money from one budget category to another within the same organization (i.e. from contractual services to supplies) or from one organization’s budget to another organization’s budget, a budget transfer request must be submitted electroncially into Self-Service Finance. Self-Service Banner Finance provides an electronic approval process.

Budget transfer requests are created through Banner Self-Service. This form enables the user to transfer budget from one organization to another or within the same organizational accounting string or FOAPAL (Fund-Organization-Account-Program-Activity-Location).

What is FOAPAL?

FOAPAL is the numbering system used by the Banner Finance Chart of Accounts to capture financial transactions and assist in the retrieval of information and financial reporting. RU’s Chart of Accounts is defined as “R”. The Chart of Accounts structure is composed of six elements:

Fund

Organization

Account

Program

Activity

Location Fund: The fund element is used to specify the funding source. Examples of funds include: Educational and General, Auxiliary Enterprises, Student Financial Aid, Sponsored Programs, and Capital. In addition, each grant or contract is assigned a unique fund code to identify the funding source. Organization: The organization code is used to identify the organizational unit that is responsible for financial activity recorded within the code. Organization codes are arranged in a hierarchy. The lowest level in the organizational hierarchy in Banner represents the organization code used for data entry. The higher level organizational hierarchies provide the ability to perform “roll-up” or consolidation of data for a hierarchy. Account: The account code is used to classify revenues and expenditures by type. Revenue account codes identify the type of revenue received, such as tuition. Expenditure account codes identify the type of expenditure, such as salaries or supplies. Revenue account codes begin with a “5”; personal services account codes begin with a “6”; and expenditure account codes begin with a “7”. Program: The program code is used to identify the major purpose of transactions. Program codes accumulate financial information into major categories, such as instruction, academic

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support, student services, auxiliary enterprises, capital, etc. Program codes are very useful for reporting at the state and national levels. Activity: The activity code is an optional number that may be used to record information for a specific event or major act. Activity codes will not be used at RU. Location: The location code is used to specify the physical location of an asset. This code is optional and will be used by Accounting Services for fixed asset recording and reporting. To understand budget reports and to effectively use the financial data provided, familiarize yourself with the basic FOAPAL structure. Each FOAPAL data string consists of:

6-digit fund code

5-digit organization code

6-digit account code

6-digit program code

Activity code and Location code are not required. Each transaction must be coded with the full 23 digits for the transaction to be accepted by Banner Finance The full code used to record the purchase of supplies might be:

F11020-11901-713120-P10410 The first set of 6-digits (F11020) indicate the fund code, the second set of 5-digits (11901) indicate the charge is to the Library, the third set of 6-digits (713120) show the expenditure is for office supplies, and the fourth set of 6-digits (P10410) indicate the program code for the Library.

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Budget Transfer (Single Line)

Self-Service Finance provides two Budget Transfer options: a single line budget transfer and a multiple line budget transfer.

To access the Single Line Budget Transfer screen, follow these steps:

On the SSB Finance menu, select the Budget Transfer option.

The Single Line Budget Transfer form will open as shown below.

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Enter appropriate FOAPAL parameters or retrieve an existing template by selecting it from the Use Template drop-down menu and clicking the Retrieve button. If entering parameters, complete the following steps (use the TAB button to navigate between fields):

Transaction Date

Required Field

Enter current date in DD/MMM/YYYY format or use the LOV (list of value) buttons to select the current date.

Journal Type

Required Field

Journal type “BDT” will automatically default. If for some reason, the default journal type does not appear, simply type it in.

Transfer Amount

Required Field

Enter the amount to be transferred. Enter the whole dollar amount to be transferred. Do not enter cents; round to the next highest dollar. For example, enter 176 instead of 175.50. [Exception: budget transfer for grants may use cents]

From

(top line)

Required Field

Enter the appropriate Chart (R) and FOAP (fund, organization, account budget pool code, and program) for the pool code the budget is to be transferred from.

Do not enter detailed (6 digit) account codes. For example, enter F11020-20101-7120-P10600 instead of F11020-20101-712210-P10600.

The R for Chart, F in Fund, and P in Program are not case sensitive; the form will accept both upper and lower case letters.

Do not enter any values in the Activity and Location fields.

To

Required Field

Enter the appropriate FOAP (fund, organization, account pool code, and program) for the pool code the budget is to be transferred to.

Description

Required Field

Enter a description to describe the reason for the budget transfer.

Budget Period

Required Field

Enter the two-digit budget period code of 01 (number zero). All budget transfers will be recorded in the 01 budget period.

Save as Template

Optional

If you wish to save the budget transfer for future use, enter a name for the template.

The template saves the FOAPAL information and dollar amount; however, these items can be edited in a new budget transfer. When using a template, verify the FOAPAL for accuracy before completing a document.

Shared

Required Field if saving a

Template

Do not place a check in the shared box. Although a “Shared” query is retrievable only by users with security access, using the shared query option is not recommended because the title will appear in all users’ drop-down menu.

Complete

Required Field

Click the complete button to send your budget transfer into the approval queue. A journal voucher document number will be assigned at the top of the page.

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If errors are found in the budget transfer (i.e. insufficient funds, invalid FOAP codes, unauthorized access, etc.) after clicking complete, error messages will appear at the top of the form. After correcting any errors that may appear, click the Complete button again. Once the complete button is clicked and a document number assigned, the budget transfer can no longer be accessed. If the budget transfer needs to be stopped, the document originator can disapprove the document (refer to Approve Documents section) to suspend the budget transfer. If a document is disapproved, please email the Office of Budget and Financial Planning with the budget transfer document number so it can be deleted. Budget transfers not finalized within ten business days will automatically be deleted by the Office of Budget and Financial Planning. If additional changes are necessary, enter another budget transfer request. After online budget transfers are approved, the entries are automatically posted to the appropriate budgets. Transactions are not reflected in the organizational budget until the final approval has been given. To determine whether a budget transfer has been posted, a budget query can be run (refer to Budget Queries section) or you can view the document (refer to the View Documents section). An example of a single line budget transfer for the Department of Psychology is shown below.

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Multiple Line Budget Transfer

The multiple line budget transfer allows up to five lines for budget transfers. Any of the five lines can be transfers to or transfers from budget pool codes as long as the total of the lines entered balance to zero. Transfers can be made between organizations and/or accounts within the same request.

To access the multiple line budget transfer screen, click the Multiple Line Budget Transfer option on the SSB Finance menu or from the Quick Links at the bottom of a page.

The Multiple Line Budget Transfer form will open.

Enter the appropriate FOAPAL parameters, or retrieve an existing template by selecting it from the Use Template drop-down menu and clicking the Retrieve button. If entering parameters, complete the following steps (use the TAB button to navigate between fields):

Transaction Date Enter current date in DD/MMM/YYYY format or use the search

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Required Field buttons to select the desired date.

Journal Type

Required Field

Journal type “BDT” will automatically default. If for some reason, the default journal type does not appear, simply type it in.

Document Amount

Required Field

Enter the total amount of all transactions. Enter the whole dollar amount to be transferred. Do not enter cents; round to the next highest dollar. For example, enter 176 instead of 175.50. [Exception: budget transfer for grants may use cents]

Line 1

Required Field

Enter the appropriate Chart (R) and FOAP (fund, organization, account budget pool code, and program) for the pool code the budget is to be transferred from or to. Any of the five lines can be transfers from or transfers to as long as the total of all lines entered equal zero.

Do not enter detailed (6 digit) account codes. For example, enter F11020-20101-7120-P10600 instead of F11020-20101-712210-P10600.

The R for Chart, F in Fund, and P in Program are not case sensitive; the form will accept both upper and lower case letters.

Do not enter any values in the Activity and Location fields.

Line 2

Required Field

Repeat Line 1

Line 3 Repeat Line 1 if necessary.

Line 4 Repeat Line 1 if necessary.

Line 5 Repeat Line 1 if necessary.

Description

Required Field

Enter a description to describe the reason for the budget transfer.

Budget PerioRequired

Field Defaults to the two-digit budget period code of 01. All budget transfers will be recorded in the 01 budget period.

Save as Template

Optional

If you wish to save the budget transfer for future use, enter a name for the template.

The template saves the FOAPAL information and dollar amount; however, these items can be edited in a new budget transfer. When using a template, verify the FOAPAL for accuracy before completing a document.

Shared

Required Field if saving a

Template

Do not place a check in the shared box. Although a “Shared” query is retrievable only by users with security access, using the shared query option is not recommended because the title will appear in all users’ drop-down menu.

Complete

Required Field

Click the complete button to send your budget transfer into the approval queue. A journal voucher document number will be assigned at the top of the page.

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If errors are found in the budget transfer (i.e. insufficient funds, invalid FOAP codes, unauthorized access, etc.) after clicking complete, error messages will appear at the top of the form. After correcting any errors that may appear, click the Complete button again. Once the complete button is clicked and a document number assigned, the budget transfer can no longer be accessed. If the budget transfer needs to be stopped, the document originator can disapprove the document (refer to Approve Documents section) to suspend the budget transfer. If a document is disapproved, please email the Office of Budget and Financial Planning with the budget transfer document number so it can be deleted. Budget transfers not finalized within ten business days will automatically be deleted by the Office of Budget and Financial Planning. If additional changes are necessary, enter another budget transfer request. After on-line budget transfers are approved, the entries are automatically posted to the appropriate budgets. Transactions are not reflected in the organizational budget until the final approval has been given. To determine whether a budget transfer has been posted, a budget query can be run (refer to Budget Queries section) or you can view the document (refer to the View Documents section).

An example of a multiple line budget transfer for the Department of Psychology is shown below.

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Budget Transfer Pool Codes

Personal Services (61XXXX): Personal Services are budgeted at the six (6) digit account code level; budget pool codes are not used for personal services. Refer to the Account Code (Expenditure) section of this guide for the appropriate six (6) digit account code number. All personal services budget transfers require the Office of Budget and Financial Planning’s review and approval. All transfers from full-time salary and benefit account codes must be created by the Office of Budget and Financial Planning. Nonpersonal Services (71XX) and Equipment (72XX): Nonpersonal Services and equipment are budgeted at the four (4) digit account pool code level. Do not use the six (6) digit account code to enter budget transfers. Following is the approved list of authorized account pool codes for budget transfers:

Nonpersonal Services (71XX): 7120 - Contractual Services 7121 - On-Campus Printing/Postage and Multi-Function Device Services*

7122 – Telecommunications* 7123 - Travel 7129 - Other Contractual Services [Recoveries]* 7130 – Supplies & Materials 7139 - Other Supplies & Materials [Recoveries]* 7140 - Transfer Payments 7149 - Other Transfer Payments [Recoveries]* 7150 - Continuous Charges 7151 - Auxiliary Indirect Costs* 7159 - Other Continuous Charges [Recoveries]*

Equipment (72XX): 7210 - Property and Improvements 7219 - Other Property and Improvements [Recoveries]* 7220 - Equipment 7229 - Other Equipment [Recoveries]* 7230 - Plant & Improvements 7239 - Other Plant and Improvements [Recoveries]* *Regardless of the amount, budget transfers from this account pool code require the Office of Budget and Financial Planning’s review and approval.

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Approve Documents (Budget Transfers)

What Are Banner Finance Approvals?

Electronic approvals which provide a paperless process for documents to flow through an approval process in Self-Service Finance. The Approve Documents option allows users to:

(1) view documents awaiting approval, (2) view approvals required for a document to post, (3) view approval history, and (4) approve or disapprove a document.

Which Documents Require Approval in Self-Service?

All budget transfers must flow through the approval hierarchy before posting will occur.

Banner Approval Rules and Policies

The document total (amount in Total of Displayed Sequences also known as a hash total) will determine the approval flow for budget transfers. Approvals are required at the following document total levels prior to posting:

Dean/Director – transfers from $0 to $5,000

Budget Office - $5,000 to $9,999

o Exception: All budget transfers involving personal services, on-campus printing/postage, telecommunications, and recovery pool codes require the Office of Budget and Financial Planning’s approval.

Executive Officer - $10,000 and above

Banner Approval Responsibilities

Approvers are expected to:

Review documents awaiting approvals in a timely manner.

Ensure that budget transfers are posting to the correct FOAPAL (Fund, Organization, Account and Program) codes prior to approving documents.

Ensure the budget transfer is appropriate and that the user is authorized to process.

Approve Documents Instructions

To view and approve documents in a user’s approval queue, follow the steps below.

1. Log into Self-Service Banner and click the Finance option.

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2. On the SSB Finance menu or from the Quick Links menu at the bottom of a page, select the Approve Documents option.

3. The Enter Approval Parameters form will automatically display your username

in the User ID field. You have three query options available to search for documents in your queue:

a. Enter a specific Document Number to approve (if known);

b. Select Documents for which you are the next approver to show every document waiting for your immediate approval. This is the preferred option selection; or

c. Select All documents which you may approve to display every document awaiting your approval regardless of the next approval status.

d. Click the Submit Query button to view the documents in your approval

queue.

4. The Approve Documents List will display documents waiting in your approval queue. Use the blue highlighted links to access the document transaction detail and approval history.

a. To view the document transaction detail, click on the Document Number located in the Document column.

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b. To view the approval history, click the word “History” by the desired document number.

Helpful hint: the internet browser’s back and forward buttons can be used to navigate through the Approve Documents List.

The budget transfer transaction detail will be displayed as follows (refer to the Budget Transfer section of this guide for descriptions):

5. After reviewing the document details, click the browser back button to navigate

back to the Approve Document List.

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6. To approve the document, click on the Approve button next to the appropriate document number. By approving a document, the approver is certifying that the Fund, Organization, Account, and Program codes (FOAP) are correct and that the budget transfer is authorized. To disapprove the document, click on the Disapprove Document button next to the appropriate document number.

7. The following form appears after clicking the approve or disapprove link:

The Approve or Disapprove Document forms (shown above) look the same except for the form title and button choice. Both forms provide the respective button to approve or disapprove a document.

In the respective form, click the Approve Document or Disapprove Document button to record the approver’s decision or click the Cancel button to return to the Approve Documents List without changing the document.

Comment Box: comments entered in this field cannot be viewed using Self-Service Finance. If a document is disapproved, the user disapproving the document should notify the document originator directly.

8. After clicking the Approve Document button, the Document Pending Approval form indicates the selected action (approve or disapprove).

Once this form appears, the document approval action cannot be reversed. You may select one of the three options below:

a. Click Continue to return to the Approve Documents List; b. Click the Finance tab at the top of the page to return to the Main Menu;

or c. Click Exit to terminate your Self-Service session.

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A budget transfer document will remain in an originator’s approval queue until it has been posted. This allows the document originator to disapprove the document at any point prior to posting. If a document originator suspends a document by disapproving it, please email the Office of Budget and Financial Planning with the budget transfer document number so it can be deleted. If additional changes are necessary, enter another budget transfer request.

9. To view the Document Approval History, click on the blue highlighted History link next to the appropriate document number.

The View Document form (below) displays the queue name and description of the approvals required. Multiple approvers may be listed within the same queue; however, only one approver is required to approve the document.

Note: Typically, level one users are the primary approver while level two approvers are “back-up” approvers.

After an approval has been recorded, the approval queue drops off the Approvals Required list and moves into the Approvals Recorded list. If multiple approval queue are required (i.e. Dean and Office of Budget and Financial Planning), then both the Approvals Required and Approvals Recorded sections would be displayed until all approvals were recorded.

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View Documents

The View Document screen allows a user to view detailed information and history about financial documents such as purchase orders, budget transfers, journal vouchers or invoices. To access this form:

1. Click the View Document option on the Self-Service Banner Finance menu or from the Quick Links menu provided at the bottom of any page.

2. Choose the Type of document you wish to view from the drop-down menu.

Purchase Order

Invoice

Journal Voucher (Budget Transfer)

Encumbrance

Direct Cash Receipt (not used at this time) 3. In the Document Number field, enter the Banner PO number if it is known, or

click the Document Number button to search for the number using the Code Lookup tool. Note: When querying a purchase order by document number, enter the Banner PO number rather than the eVA number. For example, enter 222799 instead of EP222799 that was assigned by eVA. You also have the option to query a PO by entering the eVA number (EP222799) in the Reference Number field.

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4. Additional criteria is available on the View Document screen, if known: Submission #: (Used only for journal vouchers and invoices.) It is not necessary to indicate the submission number. Change Seq#: (Used only for purchase orders.) If there have been changes to the purchase order, specify the change sequence number for the document to view the most recent changes. Accounting Information: Specify whether or not you want to display the accounting information (FOAPAL) for the selected document. Document Text: Specify the portion of the document text you want to view: all the text, just the printable information, or none of the text. Display Commodity Text: Specify the whether you want to view: all the commodity text, just the printable information, or non of the text.

5. Click the View Document or the Approval History button to run the query, and

the document details will display (see example below).

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6. If Related Documents such as invoice and payment information are available, they will also be displayed at the bottom of the View Document form. Only documents within your authorized Fund(s) and Organization(s) will be accessible.

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Delete Finance Templates To delete a saved personal query template:

1. Select the Delete Finance Template option from the Self Service Banner Finance menu.

2. Enter the Template/Query name and Template/Query Type and click the Submit

Query button. 3. Check the Delete checkbox for all templates/queries you wish to delete. Click the

Delete button to permanently delete your selections.

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A confirmation message will appear stating that the deletion of the template is complete.

Note: Shared templates can only be deleted by authorized system administrators.

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Purchasing

Radford University uses eVA (electronic Virginia), the Commonwealth of Virginia’s web-based electronic procurement system. eVA is used to create vendor orders for goods and/or services (including the university’s dining services provider and the university bookstore provider) and to process receiving. INSTRUCTOR-LED CLASSES The department of Procurement and Contracts provides instructor-led eVA training. Classes cover a wide variety of eVA topics from locating a vendor in eVA to keying a purchase requisition. Visit the Training & Development System to find a day and time that fits your schedule. Training opportunities are continuously updated, so check back often. DEPARTMENTAL TRAINING In addition to instructor-led classes, Procurement and Contracts will work with departments to identify and schedule small group training targeted torward specific departmental needs. To discuss how Procurement and Contracts can meet your group needs, contact khburnet@radford.edu. eVA ONLINE TRAINING Instructions to access the eVA online training are listed below under eVA ACCESS and TRAINING. POLICIES AND PROCEDURES Policies and procedures to guide departments through the purchasing process for Radford University are provided on the Procurement and Contracts website. The Radford University Procurement and Contracts Procedures Manual, published by the Procurement and Contracts Department, contains detailed instructions regarding the purchase of services, supplies, furniture and equipment. Specific information regarding university policies and procedures including Improper Expenditures, Food and Beverage, Apparel, and Promotional Items, to name a few, can be found on the Office of Budget and Financial Planning website. TRAVEL REQUESTS

Travel requests should be entered directly in Self Service Banner as Purchase Orders. Travel guidelines are maintained by Accounting Services. Updated guidelines as well as detailed instructions for entering travel requisitions in Self Service Banner are available on the Accounting Services website. For assistance, contact the Accounting Services Supervisor, Jeanie Quesenberry, at jquesenbe8@radford.edu.

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eVA ACCESS and TRAINING In order to obtain access to eVA, new users are required to:

Submit an Administrative Systems Access Request.

Submit an eVA Acceptable Use Acknowledgement and Delegated Purchasing Authority Form.

Attend Introduction to Banner Finance and eVA training. A schedule of training sessions is available on https://php.radford.edu/~citl/training/.

In addition to instructor-led training, eVA users also have access to a variety of online training guides from the Report and Resource Center. To view the training guides:

1. Open a browser and navigate to the eVA website by typing http://eva.virginia.gov in the address bar.

2. Logon as a Buyer using your provided Username and Password.

3. On the eVA Knowledge Center page, under the Applications sidebar, select Report and Resource Center.

4. Click the Documents tab

5. Under the eVA Training heading, look under Training Guides for Buyers, and clilck to select the eMall Training Guide. Click the Open option to view the guide.

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Vendor Lookup

In order for purchase orders entered in eVA to successfully integrate with Banner, vendors must be in both systems. The Vendor Lookup form in SSB Finance allows users to search by name or ID for vendor information as listed in Banner. 1. Select the Vendor Lookup option from the SSB Finance menu.

2. Type the vendor Name or ID in the appropriate Search field, and click the Submit button. Note: The recommended method for searching for a vendor is to type the Tax Identification Number (TIN/FIN/EIN) in the ID field.

3. Locate the desired vendor in the list, and click the entry to display the details.

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4. Review the list of vendor addresses to ensure the required one is in Banner. If the vendor or specific vendor address is not listed, email the information (vendor name, address, TIN) to aelewis@radford.edu in Accounting Services.