Line items define the purpose for which appropriations may be used; i.e., commodities, contractual services, personal services, travel, etc. Further, these line items support the University's budgeting processes.
The state comptroller has, through a system of expenditure coding, standardized the accounting definitions of these line items that the University and other state agencies may comply in classifying expenditures funded by the appropriation bill.
For purposes of consistency, the University has extended this system of expenditure coding to all funds regardless of source.
Line items Fiscal Agents should be concerned with are:
Personal Services & Fringe Benefits
Personal Services: Compensation of employees
holding positions which are part of the regular operating staff of the
University, whether such positions are full-time or part-time. Sub-sections
of personal services utilized by the University are:
| 1121 | Teaching, Administrative Faculty and Graduate Assistants |
| 1123 | Civil Service |
| 1126 | Student Aide |
| 1126 | Work Study |
| 1200 | Contractual Services: Charges for repair/parts and services supplied by individuals or companies who are not employees of the University. |
| 1290 | Includes reimbursement for transportation, mileage, incidental subsistence, as well as fares to common carriers for travel of University employees only. |
Commodities
| 1300 | Commodities: Tangible items purchased for consumption within a period of a year or less, as well as those durable items of equipment with a greater life expectancy whose per unit cost is not greater than $99.99. A commodity will meet one or more of the following conditions: |
| 1. | It is consumed in use. |
| 2. | It loses its original shape or appearance with use. |
| 3. | It is expendable, that is, if the article is damaged or some of its parts are lost or worn out, it is usually more feasible to replace it with an entirely new unit rather than repair it. |
| 4. | It is an inexpensive item, having characteristics of equipment, whose small unit cost makes it inadvisable to capitalize the item. |
| 5. | It loses its identity through incorporation into a different or more complex unit or substance. |
Cartridges, ink
Computer disks & tapes, blank
Educational & instructional supplies Food supplies
Industrial & shop materials
Mechanical supplies
Microfilm
Office & library equipment not exceeding $99.99
Printing
Small tools not exceeding $99.99
| 1500 | Office and Educational Equipment: Movable tangible items whose per unit cost is greater than $99.99 with a life expectancy exceeding one year. Equipment, except for components, is non consumable and meet all of the following conditions: |
| 1. | It retains its original shape and appearance with use. |
| 2. | It is non expendable, that is, if the article is damaged or some of its parts are lost or worn out, it is usually more feasible to repair it rather than replace it with an entirely new unit. |
| 3. | It represents an investment of money which makes it feasible and advisable to capitalize the item. |
| 4. | It does not lose its identity through incorporation into a different or more complex unit or substance. |
All books, regardless of cost
Computer equipment
Computer Manuals
Lease purchase equipment
Library films and maps exceeding $100.00
Library books (all departments other than the library)
Machinery, implements, & tools
Motor vehicles other than passenger automobiles
Office furniture and equipment
Passenger automobiles
Scientific instruments and apparatus
University educational equipment
| 1700 | Telecommunications: Charges for telecommunication services and equipment: faxes, modems and cellular phones. |
Operation of Automotive Equipment
| 1800 | Automotive: Charges for automotive expenses and services. |
Awards and Grants
| 4400 | Awards and Grants: Matching funds for grants such as work study or mandated tuition waiver programs as well as stipends to students. Awards to other funds, awards to outside agencies, refunds. |
Permanent Improvements
| 6600 | Remodeling and Renovation: Includes charges whether by contract or otherwise, for construction on an existing building which will either restore it to its current use or substantially alter the structure for a different use, both of which processes should increase the estimated service life or capacity of the building. |
Questions regarding line items should be directed
to the Controller's Office located in room E 212, phone extension 5143.