Account Codes

Contractual Services

Major account classification for services rendered to the university. This code excludes payroll, which is accounted for in account classification 1000.

Contractual Services are subject to 1099 reporting and to tax withholding per the Internal Revenue Code. In general, if payments are made to an individual or a partnership for services, a 1099 is required. Care must be taken to see that the vendor number in use will generate a 1099. For further information consult IRS Publication 937.

Entries for budget, payroll or accounting purposes may not be made to this account code.

For contractual services budget entry purposes only by chief financial officer or MAUs and Statewide Budget.

 

Select a sub account group to view account codes and definitions.

  Fees
Fees to individuals or agencies for tracing and collection of university debts, professional services, honoraria, catering services, indirect support costs and organized research service centers

 

  Testing Services
Costs associated with test work

 

  Research Service Centers
Charges from Research Service Centers as defined in the "Memorandum of Understanding between the University and the Federal Government"

 

  Rental/Lease Services
Cost for rentals of general and specialized equipment including aircraft, vehicles, boats and ships, office machines and rental of building space

 

  Data Processing Charges
Cost of computer services, data preparation charges, tape rental and disk rentals; excludes rental or lease payments on computer or data entry equipment

 

  Reproduction Charges
Cost of services rendered for printing specialized forms, printing of reports, copy machine charges, duplicating services performed by the university's Graphic Services or from other vendors and other charges generally connected with printing and reproduction

 

  Shipping, Handling & Storage
Cost for shipment, storage and handling of university property or resale commodities

 

  Communication Charges
Cost for communications such as postage, telephone, telegraph, radio, central service, long distance tolls, leased lines, satellite charges and other similar costs

 

  Publicity & Advertising
Cost of advertising in newspapers or other media, advertising work, preparation of signs (including the cost of associated artwork) and other services generally connected with publicity and advertising

 

  Contractual Services - Resale
Services rendered to university auxiliary funds for the production of items for sale

 

  Dues, Memberships & Tuition/Registration
Cost associated with faculty or staff development, other training program costs and for memberships in professional organizations

 

  Maintenance, Repair & Alterations
Cost of services rendered for repairs of items for the university, where both labor and materials furnished together in the performance of the repair of the work are being charged to this sub account group

 

  Utilities
Cost of utilities furnished such as heat, light, water, sewer or the fuel consumed to produce heat or light

 

  Insurance, Taxes, Licenses, Penalties & Fines
Cost of all types of insurance including fire, property damage, public liability and student health, but excluding insurance items included under staff benefits. Also includes taxes and licenses, charges for penalties and fines, cash overages or shortages and cost of fidelity and special purpose bonds.

 

  Other Contractual Services
Cost of contractual services not specifically covered