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Controller's Office > Expense Accounting Codes

Reference Chart for Expense Accounting Codes

This chart is designed to assist the end user with selecting the appropriate accounts for expense coding purposes. To search for a particular account/keyword you may use the "Ctrl+F" function.

  • General Use Accounts
  • For use by Payroll only
  • For use by Athletics only
  • For use by Controller's Office only
Account Number Account Name Description
711011 Postage Used primarily by Campus Mail Services to charge for mailing correspondence and packages through the United States Postal Service as requested by various university departments in MMC and BBC. Also used by off-campus locations.
711013 Postage for Resale Postage charges to mail FIU merchandise purchased by customers, For example, sale of goods or art by the museums.
711021 Freight Freight charges for shipments made with UPS, FedEX, DHL etc.
711031 Courier Services Courier services for local delivery of documents and small packages etc. Typically same day delivery
711075 Banking Fees Fees assessed by financial institutions for maintaining cash accounts.
711076 Wire Transfer Fee Fees assessed for sending wire transfers.
711111 Utilities - Electricity Electricity used in normal operation of all University campus and off-campus sites.
711112 Utilities- Natural Gas Natural gas used in normal operation of all University campus and off-campus sites.
711113 Utilities - Water & Sewer Water and sewer usage in normal operation of the University. Bills for MMC & BBC campus buildings are received centrally by Facilities Management and then approved by the respective E&G and auxiliary building units (e.g. Housing).
711114 Utilities - Garbage Charges for waste collection services used in normal operation of the University. Bills are sent and approved to respective E&G and auxiliary building owners (e.g. Business Services, Housing).
711115 Utilities - Other Used by Facilities Management only to pay for utilities used in normal operation of the University not classified in any other account .e.g., propane gas and chilled water usage.
711171 Cellular Phones Costs incurred for cellular telephone services, including monthly charges and airtime.
711181 Telephone Installations Used by UTS only for one-time service charges to install new telecommunication equipment. Refer to UTS price list at: http://finance.fiu.edu/ofp/docs/Auxiliary_UTS_Expenses_14-15.pdf
711182 Communication Equipment Used by UTS only to charge one-time purchase of new telecommunication and other equipment such as cable television equipment. Refer to UTS price list at: http://finance.fiu.edu/ofp/docs/Auxiliary_UTS_Expenses_14-15.pdf
711183 Phone Equipment Rental Used by UTS only to charge monthly flat standard telephone line fee plus monthly fees for optional features such as analog lines, voicemail, etc. Refer to UTS price list at: http://finance.fiu.edu/ofp/docs/Auxiliary_UTS_Expenses_14-15.pdf
711185 Communication Charges Other Used by UTS to charge for services other than those in other accounts, such as IPCC line installations, cable TV, wireless access points, etc. . Refer to UTS price list at: http://finance.fiu.edu/ofp/docs/Auxiliary_UTS_Expenses_14-15.pdf. Also used for miscellaneous communication charges by other units.
711192 Long Distance Used by UTS only to allocate long distance toll call fees to individual departments.
711211 Per Diem - In State Daily allowance for meals and related expenses during approved travel within FL.
711212 Mileage - In State Expenses for transportation when personal vehicle is used for approved travel within FL. Does not include parking fees and tolls.
711213 Airfare - In State Air travel, including tickets, baggage fees, taxes, etc. for approved travel within FL.
711214 Car Rental - In State Cost of renting a vehicle when used for approved travel within FL.
711215 Registration Fee - In State Registration fees for conferences, seminars and events within FL.
711216 Incidental Expenses - In State Miscellaneous expenses related to travel within FL. Includes parking tolls, phone calls, internet, taxi etc.
711221 Per Diem - Out Of State Daily allowance for meals and related expenses during approved out of state travel.
711222 Mileage - Out Of State Expenses for transportation when personal vehicle is used for approved out of state travel. Does not include parking fees and tolls.
711223 Airfare - Out Of State Air travel, including tickets, baggage fees, taxes, etc. for approved out of state travel.
711224 Car Rental - Out of State Cost of renting a vehicle when used for approved out of state travel.
711225 Registration Fee - Out of State Registration fees for out of state conferences, seminars and events.
711226 Incidental Expenses - Out of State Miscellaneous expenses related to out of state travel. Includes parking tolls, phone calls, internet, taxi etc.
711231 Per Diem - Foreign Daily allowance for meals and related expenses during approved international travel.
711232 Mileage - Foreign Expenses for transportation when personal vehicle is used during approved international travel. Does not include parking fees and tolls.
711233 Airfare - Foreign Air travel, including tickets, baggage fees, taxes, etc. for approved international travel.
711234 Car Rental - Foreign Cost of renting a vehicle when used during approved international travel.
711235 Registration Fee - Foreign Registration fees for international conferences, seminars and events.
711236 Incidental Expenses - Foreign Miscellaneous expenses related to international travel. Includes parking tolls, phone calls, internet, taxi etc.
711301 Moving Expenses - Payments to Moving expenses and incidentals reimbursed directly to current and prospective employees of the university.
711302 Moving Expenses Qualified Thir Moving expenses and incidentals made on behalf of current and prospective employees paid directly to external parties such as a moving company
711331 Clothing and Uniforms Work-related shirts, uniforms and accessories, commencement regalia. Includes name badges.
711361 Automobile Insurance Used by Risk Management Dept. only for property insurance coverage on University-owned vehicles provided by State of FL.
711362 General Liability Insurance Used by Risk Management Dept. only for bodily injury and non-vehicle property insurance coverage provided by State of FL.
711366 Federal Civil Insurance Used by Risk Management Dept. only for employment-related civil lawsuit coverage provided by State of FL.
711371 Other Insurance Insurance coverage acquired on behalf of departments as needed, e.g. coverage for leased space and equipment, professional liability coverage for student interns, camp insurance, special events insurance etc.
711381 Workers Comp Ins - Faculty Used by Benefits Administration Dept. only to pay the workers compensation insurance coverage related to faculty other than College of Medicine. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711382 Workers Comp Ins - Admin Used by Benefits Administration Dept. only to pay the workers compensation insurance coverage related to administrative personnel. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711383 Workers Comp Ins - Staff Used by Benefits Administration Dept. only to pay the workers compensation insurance coverage related to staff employees. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711384 Workers Comp Ins- Student Asst Used by Benefits Administration Dept. only to pay the workers compensation insurance coverage related to student assistants. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711385 Workers Comp Ins - Other Tempo Used by Benefits Administration Dept. only to pay the workers compensation insurance coverage related to temporary employees. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711386 Unemployment Comp - Faculty Used by Benefits Administration Dept. only to pay the unemployment benefit insurance related to faculty other than College of Medicine. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711387 Unemployment Comp - Admin Used by Benefits Administration Dept. only to pay the unemployment benefit insurance related to administrative personnel. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711388 Unemployment Comp - Staff Used by Benefits Administration Dept. only to pay the unemployment benefit insurance related to staff employees. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711389 Unemployment Comp - Other Tem Used by Benefits Administration Dept. only to pay the unemployment benefit insurance related to temporary employees. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711390 Workers Comp Ins-Faculty - COM Used by Benefits Administration Dept. only to pay the workers compensation insurance coverage related to College of Medicine faculty. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711391 Unemployment Comp-Faculty-COM Used by Benefits Administration Dept. only to pay the unemployment benefit insurance related to College of Medicine faculty. Expense is charged to individual departments via the Fringe Pool Rate allocation.
711401 Rental of Equipment Rental or lease of general equipment, e.g. copiers, athletic equipment, fire and police protection equipment etc.
711402 Rental of Facilities Rent paid for the use of facilities, e.g. buildings, portable structures, temporary use of offices, conference space etc. Do not use for operating leases of buildings.
711405 Rental of IT Equipment Rental or lease of information technology equipment, including computers and high-capacity printers, scanners, etc.
711406 Rental of Vehicles Non-travel related rental of automobiles, watercrafts, etc. used in events and for research projects.
711441 Rent of Buildings Rent paid under operating building leases, e.g. Brickell and Lincoln Road space leases.
711451 Institutional Memberships Membership fees and dues in professional associations benefiting the entire University.
711452 Subscriptions Subscriptions to professional or technical publications used for professional development, not purchased for library use.
711454 Departmental Memberships Departmental membership fees and dues in professional associations. Individual memberships are considered personal and are not reimbursable by the university.
711601 Catering Meals and refreshments provided during events, meetings and to students enrolled in value-added programs paid using fee-based auxiliary funding. Refer to FIU Expenditure Guidelines for additional information.
711602 Events Costs of holding events not captured in any other operating expense account (such as supplies, catering, professional services, etc.). Use 7112XX series of expense accounts for registration fees to attend events.
711603 Flowers & Gifts Flowers used during events funded by non-E&G sources such as fee-based auxiliaries. Purchase of congratulatory and condolence flowers generally not allowed. Tokens of appreciation costs allowed in limited situations. Refer to FIU Expenditure Guidelines for more information.
711901 Shared Services Fee Used by Auxiliary & Enterprise Development Dept. only to charge auxiliary and student affairs departments for institutional costs such as accounting, information technology, human resources and legal.
711902 Software License One-time software licenses costing less than $5,000 wherein no renewal fees are required to use the program.
711903 F&E under $5,000 Equipment costing less than $5,000 not included in any other category, such as appliances, cleaning equipment, electronics, audio/visual, research equipment; Furniture costing less than $5,000 for offices, classrooms, laboratories.
711904 Athletic Equip under $5,000 Sporting goods, athletic equipment and athletic facility equipment costing less than $5,000.
711905 Works of Art < $1,000 Decorative works of art, including painting and sculptures, placed through the University and works of art purchased by the museums to exhibit, costing less than $5,000.
711910 Administrative Overhead Interdepartmental account used to allocate costs to units, e.g. Business Services and Housing central office expenses to retail activities and dormitories, respectively. Balance nets to zero.
711913 Miscellaneous Charges Miscellaneous products or services not otherwise classified in another expense account.
711914 Sales Tax Remittance Sales tax paid by the University that is not collected by university departments from the customer at the point of sale. Represents an expense to the University.
711916 Computer Equip under $5,000 Computers, printers, scanners, storage devices costing less than $5,000.
711919 Fines Penalties Judgment Fine, penalties and judgments levied against the University.
711920 Sponsorship/Co Sponsorship Exp Cost incurred to sponsor external events or activities.
711925 Credit Card Surcharge Charged by credit card merchant companies to process credit card revenue transactions. Off-set by convenience fee revenue received from students paying tuition with credit cards.
711991 Participant Payments Payments made to participants in research studies including gift cards.
721101 Library Books Books, reference materials and resources costing more than $250 purchased by the University Libraries (Green, College of Medicine, College of Law). Includes monographic (printed) materials such as books, electronic materials for which University have perpetual access and any serial materials that will be kept more than a year. Includes subscriptions to resources that have to be renewed for periods greater than 12 months.
721201 F&E $5,000 and Over Equipment not included in any other category costing over $5,000; furniture and fixtures costing over $5,000 in offices, classrooms and laboratories. Includes related installation costs if applicable.
721202 Athletic Equip $5,000 & Over Sporting goods, athletic equipment and athletic facility equipment costing greater than $ 5,000.
721203 Automobiles Vehicles such as automobiles, trucks, cargo vans, buses etc., costing over $5,000
721204 Motor Vehicles Other Vehicles such as golf carts and mules costing over $5,000.
721301 Educational Property Items costing greater than $5,000 used to support the delivery of education, such as lab testing equipment, microscopes, cameras, etc. Does not include audio visual equipment.
721302 Audio Visual Equipment Items costing greater than $5,000 used in classroom instruction including projectors, plasma display monitors, distance learning video conferencing, sound systems.
721401 Data Processing Equipment Computer equipment other than personal computers, including servers, printers, scanners, plotters and data processing/communication equipment such as data clusters and racks, costing more than $5,000.
721402 Software $5,000 & Over One-time software licenses costing more than $5,000 wherein no renewal fees are required to use the program.
721404 DP Workstation Personal computers, including desktops, laptops, tablets, etc. costing over $5,000
721901 Works of Art Decorative works of art, including painting and sculptures, placed through the University and works of art purchased by the museums to exhibit, costing over $5,000.
721902 Alarm System Electronic security systems costing over $5,000.
721904 Modular Trailers Payment for modular offices, classrooms, or trailers costing over $5,000
721906 Purchase of Land Acquisition price of real estate. Use #772184 Purchase of Infrastructure for other service costs such as surveys, title searches and legal fees.
721908 Infrastructure and Improvement Fixed light fixtures such as light posts, movable structures such as gazebos, parking lot paving, costing more than $5,000. Includes related installation costs.
724001 Capital Lease Inceptions Fees paid up front at the start of a lease determined to be a capital lease
726100 Gain or Loss on Disposal of Ge Used by Asset Management Dept. only to record retirement of assets.
732001 Interest on Indebtedness Interest charged to borrow funds as part of a bond issuance or capital lease arrangement.
752001 Property Transfer Out Outgoing transfers of cash used to specifically to fund construction projects. Corresponds to Transfers In account #652001.
757001 Transfers Out - Within Univers Outgoing transfers of cash used to subsidize the operations of other activities as allowed. Corresponds to Transfers In account #657001.
757003 Facilities & Admin Expense Used by Division of Research only to allocated facilities and administration (F&A) revenue to units across the University from research projects.
761001 Repairs & Maintenance Costs, both internal and external, incurred to keep an asset operating at its present condition as opposed to improving the asset. Used by Facilities Management and Vehicle Services to charge the units for their services. Refer to the Vehicle Services price list at: http://finance.fiu.edu/ofp/docs/Aux_Vehicle_Services_14-15.pdf.
761002 Maintenance Contracts Agreement with external vendors to provide ongoing services for the upkeep of assets.
761004 DP Hardware Maintenance - Serv Recurring computer hardware maintenance costs./a>
761006 DP Software Maintenance - Serv Recurring software license costs required to continue to use the program including product support.
768201 Scholarships Disbursement of awards to students to pay for tuition and fees for which there is no obligation to repay. Funded by external sources such as the federal government or private companies, or internally funded from student financial aid fees or percentage of differential tuition designated for the use of scholarships by the State of FL. Classified as expense.
768204 Waivers Waiver of tuition and fees charged to students but not collected under the University Board of Trustees Regulation FIU-1113 Waiver of Tuition and Fees Includes only those waivers not already covered by Board of Governors Regulation 7.008 or Florida Statutes Section 1009.26 which are recorded in account #768207. Waivers are funded with institutional resources.
768205 Book Allowance Book stipend granted to student athletes.
768206 E&G Financial Aid Used by Office of Financial Planning/Financial Aid Depts. only to record transfers from E&G funds to Scholarship funds for the amounts designated as institutional scholarships by the university.
768207 Waivers for Fundable FTEs Exem Waiver of tuition and fees charged to students but not collected under State of FL regulation (e.g. state employee enrolled in up to 6 university credits and their dependents, exchange students, homeless students, high school dual enrollment). Waivers are funded by the State of FL.
768208 Waivers for Non Fundable FTEs Waiver of tuition and fees charged to students but not collected for sponsored credit programs. Waivers are funded with institutional resources.
768209 Waivers for Non Fundable FTEs Waiver of tuition and fees charged to students but not collected under State of Florida regulation, who are Senior Citizens or are in a Reciprocal Student Exchange Program. Waivers are funded with institutional resources.
768210 Waivers for Incidental Revenue Waiver of penalties (late registration, late payment, repeat surcharge, etc.) assessed to students, but not collected as the result of a successful appeal or special consideration to the student.
768211 Waivers for Fundable FTEs BOG Waiver of tuition and fees charged to students but not collected under State of Florida regulation, for academic achievement (e.g. undergraduate merit waivers) and inclusion in certain programs (e.g. graduate assistantships and fellowships). Waivers are funded by the State of Florida.
768212 Auxiliary Scholarships Disbursement of awards to students to pay for tuition and fees for which there is no obligation to repay. Funded by auxiliary self-supporting or market-rate programs. Classified as expense.
768301 Stipends Funds provided to teaching and research assistants, student athletes, etc. to help with living expenses such as meal plans and off-campus housing. Also payments to non-FIU students wherein the University is subsidizing their studies, e.g. foreign students participating in research.
771611 Social Security Matching Used by Benefits Administration Dept. only to pay the social security (or FICA) 6.2% matching costs on taxable salaries and wages. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771701 State Retirement/a> Used by Benefits Administration Dept. only to pay the FL retirement system trust fund for University contributions to a defined benefit program for salaried state employees. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771704 DROP DP Plan Used by Benefits Administration Dept. only to pay the FL retirement system trust fund for University contributions to the Deferred Retirement Optional Program (DROP) retirement plan for salaried state employees. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771901 State Health -Employer Used by Benefits Administration Dept. only to pay the employer portion of state health insurance premiums. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771902 State Life - Employer Used by Benefits Administration Dept. only to pay the employer portion of state life insurance premiums. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771903 State Disability - Employer Used by Benefits Administration Dept. only to pay the employer portion of state disability insurance premiums. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771905 Grad Assist Health - Employer Used by the Graduate School only to pay for the employer portion of health insurance provided to graduate assistants.
771950 Fringe Benefits Used by Division of Research only to record adjustments of fringe benefit costs for federal grant reimbursement and reporting purposes
771968 Fringe Benefits - Grad Assist
772101 Architectural Services Architectural design services used for new construction or renovation services.
772102 Professional Services Services performed by an individual with prolonged and specialized intellectual training which enables a particular service to be rendered, not included any other category.
772103 Consulting Services Professional services of an advisory nature or performance of a study which results in recommendations for university consideration and decision-making.
772104 Survey Services Land surveying services used for new construction or major additions.
772105 Legal Fees & Services Legal services rendered under contract for outside legal counsel engaged to handle specific cases due to specialized area of expertise.
772106 Medical Services Medical care provided to student athletes, for students at the Student Health Services center, and as part of a research activity.
772107 Custodial & Janitorial Service Cleaning and other janitorial services provided by external vendors.
772108 Entertainment Services Performers hired for university events.
772109 Investigative Services Investigators who are responsible for conducting examinations and follow-up activities into incidents occurring on university property.
772110 Information Tech. Services Data processing, computer and programming services.
772111 Inspection Services Inspection services used mostly in construction projects.
772114 Permits/Impact Environmental F Permits and impact fees required in construction projects.
772117 Security Services FIU Police Department and outside law enforcement officers providing security services during events.
772120 Contractual Services A person or firm who temporarily provides a service to the University but does not have any employment or other relationship or connection with the University. Services of a highly technical or specialized nature are classified as professional services.
772131 Parking Permits Used by Parking & Transportation Dept. only to charge units for permits given to visitors of the university to park during university events
772132 Bus Passes Purchase of bus passes and metro cards from Miami Dade County by students and departments, and in research projects.
772152 Carpentry Services Installation, repair and maintenance of carpentry by external vendors.
772153 Electrical Services Installation, repair and maintenance of electrical systems by external vendors, e.g. wiring for lighting, installing switches, outlets etc.
772154 Flooring Services Installation and repair of flooring provided by external vendors.
772155 Landscaping Services Beautification and maintenance of University grounds by external vendors.
772156 Painting Services Painting of exterior and interior walls by external vendors.
772157 Plumbing Services Plumbing services provided by external vendors, e.g. repairs to faucets and drains, installing new plumbing systems, etc.
772181 Construction Contracts Building construction and renovation services paid to general and sub-contractors.
772184 Purchase of Infrastructure Service costs to acquire real estate including title search, legal, fiscal and other services required to receive title to the property. Includes the cost of permanent easement and access right to land. The cost of the actual land should be coded in #721906 Land.
772196 Construction Services Charge Used by Facilities Management only to charge units a percentage fee for the use of internal construction services.
772202 Employment Advertising Public communication used to promote recruitment; includes ads in newspaper/publications, radio/television, etc.
772203 Promotional Advertising Communications and media related services including the purchase of advertising space in television, internet, radio and print media.
772204 Other Advertising Other advertising services not included in any other category.
772205 Marketing Expense Creation and launch of marketing campaigns.
772951 Subcontracts Under $25,000 - G Used only in research projects and centers to record payments under $25,000 made to contractors supporting research activities for federal grants reporting purposes. All others used # 772120 Contractual Services.
772952 Subcontracts Over $25,000 - Gr Used only in research projects and centers to record payments over $25,000 made to contractors supporting research activities for federal grants reporting purposes. All others used # 772120 Contractual Services.
773101 Printing Printing and binding costs, includes paper provided by Duplicating Services dept.
773102 Xerox Copies Charges to departments for network printing services. All others, use account #773103 Duplicating Services. Refer to price list at: http://finance.fiu.edu/ofp/docs/Network_Printing_Rates_14-15.pdf.
773103 Duplicating Services Short-run, quick printing and related services on a fee/charge basis, includes services provided by retail Copy Center and free-standing printers located throughout campus. Refer to price list at: http://finance.fiu.edu/ofp/docs/FIU_Business_Center_Pricing_14-15.pdf
773105 Typesetting Publications, printing preparation, etching and engraving, imaging, signage, banners, forms, business cards, envelopes.
773201 Carpentry Supplies Supplies used to repair and maintain carpentry, e.g. knobs, wood, vanish, nails.
773202 Electrical Supplies Supplies used to repair and maintain electrical systems, e.g. electrical cables and wires.
773203 Plumbing Supplies Supplies used to repair and maintain plumbing, e.g. pipes and tubing.
773204 Paint Supplies Supplies used to paint interior and exterior walls, including paint, paint brushes. Use #773601 Educational Supplies for paint to be used in instruction.
773205 Maintenance Supplies Maintenances supplies not covered in any other category, including auto supplies stocked at the Vehicle Services shop.
773206 Janitorial Supplies Cleaning products, disinfectants, brooms, cleaning cloths etc.
773207 Airconditioning Supplies Supplies used to repair and maintain cooling systems, e.g. filters, hoses, relays.
773208 Ground Supplies Supplies used for the maintenance grounds, e.g. fertilizers, soil, wetting agents, acids. Etc.
773209 Lock/Keys Supplies Locks and keys including materials used for making new keys and re-keying locks etc.
773210 Auto Supplies Used by Vehicle Services Dept. to charge automobile supplies to units on an order-only basis.
773211 Building & Construction Suppli Materials used for constructing buildings that do not meet capitalization thresholds.
773301 Office Supplies Office Supplies used for normal operations, e.g. pens, notepads, staples, tape etc. Excludes computer and educational supplies.
773302 Duplicating Supplies Supplies consumed in the duplication process, including paper, ink and toner cartridges, etc.
773303 Information Technology Supplie Used by UTS only to charge for miscellaneous supplies, such as cables, network drops, replacement parts, etc.
773304 Computer Supplies Computer and printer accessories and supplies, batteries, storage devices and supplies not used in instructional activities or charged by UTS.
773401 Purchases for Resale Items purchased by FIU for resale, e.g. items sold by Tech Store, Wolfsonian, UTS etc. Does not include software.
773402 Software License Resale Software licenses purchased for resale, e.g. software sold by UTS and Tech Store.
773501 Gasoline Fuel including diesel, gasoline, and kerosene consumed in the engines and motors of motor vehicles, aircraft, power equipment, and watercraft. Allocated to units by Vehicle Services Dept. for actual use.
773503 Other Motor Fuel Supplies Materials and supplies purchased by the Vehicle Services shop to perform repairs and maintenance work. Allocated to units by Vehicle Services Dept.
773601 Educational Supplies Supplies used in the direct delivery of education in a classroom setting but not in academic or research laboratories.
773602 Audio Visual Supplies Supplies used to deliver education in a classroom setting using audio and visual resources, such as microphones and headsets, light bulbs for projectors, etc.
773603 Library Supplies Supplies used by the University Libraries, including binding supplies for library journals, pamphlets, and paperback books.
773604 Lab Supplies Chemical Chemicals or gases used in academic and research laboratories.
773605 Books - General Any books, reference materials and resources purchased by departments and those purchased by University Libraries specifically costing less than $250. Includes subscriptions (of any cost) to resources for periods of 12 months or less.
773606 Lab Supplies- Non-Chemical Material and supplies consumed in academic and research laboratories, including computer supplies and accessories, film, fabric, lab tests, blueprints, disposable gloves, soil, etc.
773801 Food Products Food supplies used in research or academic laboratories, e.g. by School of Hospitality Management.
773902 Athletic Supplies Sporting goods used in intercollegiate sports programs, the recreational center and summer camp programs.
773904 Photos, Slides, Movies Photographic equipment, film, and supplies
773905 Medical Supplies Supplies used in the delivery of clinical services at the Student Health Services center and in COM research projects.
773906 Other Materials and Supplies Purchase of other materials and supplies not covered in any other category.
773908 Chemical Hazardous Chemicals and solvents, pesticides, agricultural and industrial; Certain biomedical supplies. Excludes cleaning agents.
773910 Pharmaceuticals Drugs used in the delivery of clinical services at the Student Health Services center and in COM research projects.
773911 Recharge Center Exp Internal Interdepartmental charges to units using the services of recharge research centers. Corresponds to revenue account 679110 Recharge Center Inc Internal.
775100 Depreciation Expense Used by Asset Management Dept. only to record the systematic expensing of the cost of a capitalized asset.
Account Number Account Name Description
771121 Salaries - Faculty 12 Month Used by Payroll system only to process wages to faculty on a 12-month appointment, including payments for various leaves (administrative, bereavement, catastrophic, military, sick, vacation etc.), holiday pay, and jury duty.
771122 Salaries - Faculty 9 Month Used by Payroll system only to process wages to faculty with a 9-month appointment, including payments for various leaves (administrative, bereavement, catastrophic, military, sick, etc.), holiday pay, and jury duty.
771123 Salaries - Faculty Summer A Used by Payroll system only to process wages to faculty working during Summer A, including payments for various leaves (administrative, bereavement, catastrophic, military, sick, etc.), holiday pay, and jury duty.
771124 Salaries- Faculty Summer B Used by Payroll system only to process wages to faculty working during Summer B, including payments for various leaves (administrative, bereavement, catastrophic, military, sick, etc.), holiday pay, and jury duty.
771125 Notice Payout - Faculty 9 Mont Used by Payroll system only to process severance payments to faculty with a 9-month appointment.
771126 Notice Payout - Faculty 12 Mon Used by Payroll system only to process severance payments to faculty with a 12-month appointment.
771127 Salaries-12 Mo Faculty-COM Used by Payroll system only to process wages to College of Medicine faculty with a 12-month annual appointment, including payments for various leaves (administrative, bereavement, catastrophic, military, sick, vacation etc.), holiday pay, and jury duty.
771128 NoticePayout-12 Mo Facul-COM Used by Payroll system only to process severance payments to College of Medicine faculty with a 12-month appointment.
771141 Salaries - Administrative Used by Payroll system only to process wages to administrative personnel including payments for various leaves (administrative, bereavement, catastrophic, military, sick, vacation etc.), holiday pay, and jury duty.
771145 Notice Payout - Administrative Used by Payroll system only to process severance payments to administrative personnel.
771151 Salaries - Staff Used by Payroll system only to process wages to staff employees, including payments for various leaves (administrative, bereavement, catastrophic, military, sick, vacation etc.), holiday pay, and jury duty.
771152 Salaries - On Call Used by Payroll system only to process wages to staff working on call assignment such as janitorial and UTS staff.
771153 Salaries - Overtime Used by Payroll system only to process overtime wages for staff that are paid an annual salary but are eligible for overtime due to their Fair Labor Standards Act (FLSA) designation.
771154 Salaries - Law Enforcement Inc Used by Payroll system only to process criminal justice incentive pay for Public Safety employees only.
771155 Notice Payout - Staff Used by Payroll system only to process severance payments to staff employees.
771501 Temporary Employment Used by Payroll system only to process payments to employees hired for a temporary appointment on short-term or peak load assignment, project-based assignment and replacement of incumbent on Medical/FMLA or other defined leave.
771503 Temporary Employee Overtime Used by Payroll system only to process overtime payments to employees hired for a temporary appointment on short-term or peak load assignment, project-based assignment and replacement of incumbent on Medical/FMLA or other defined leave.
771505 Graduate Assistants Used by Payroll system only to process wages to student assistants currently enrolled in a graduate-level academic program receiving a tuition waiver.
771507 Student Assistants Used by Payroll system only to process wages to students not included in another category nor as part of the federal college work study program.
771508 College Work Study Used by Payroll system only to process wages to students in the federal college work study program designed to help students who show financial need to earn a portion of their educational expenses. The federal government covers the majority of these wages.
771510 Adjunct Faculty Used by Payroll system only to process wages to part-time, adjunct, or non-contracted faculty.
771511 Phased Retired Faculty Used by Payroll system only to process wages to previously retired faculty that were rehired under the "Phased Retired" program.
771513 Administrative Overload Used by Payroll system only to process compensation to administrative personnel holding classes, such as individuals teaching the Freshman Experience class.
771514 Staff Overload Used by Payroll system only to process compensation to staff employees performing instructional duties, such as proctoring exams.
771515 Other Faculty Used by Payroll system only to process compensation for part-time faculty not under a semester adjunct contract, .e.g., part-time COM faculty who generally have other assignments with benefits outside of FIU either at hospitals or private practice, or retired faculty members.
771517 Other Earnings Used by Payroll system only to process miscellaneous earnings including bonuses for: performance, merit, completed projects, retention, sign on, and research, etc.
771518 College Work Study Overtime Used by Payroll system only to process wages to students in the federal college work study program designed to help students who show financial need to earn a portion of their educational expenses. Overtime wages paid to college work study students are not funded by the federal government but instead by individual departments.
771551 Faculty Overload Used by Payroll system only to process compensation to faculty assigned classes in addition to their appointments.
771652 Medicare Tax Expense - Employee Used by Payroll System only to record the Medicare 1.45% matching costs on taxable salaries and wages. Expense is charged to individual departments via the Fringe Pool Rate allocation.
771708 Sick Payout-Exec & A & P Used by the Payroll system only to process sick payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to employees classified as executive, administrative and professional.
771709 Sick Payout-9 Mo Faculty Used by the Payroll system only to process sick payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to faculty teaching under a 9-month contract.
771710 Sick Payout-12 Mo Faculty Used by the Payroll system only to process sick payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to faculty teaching under an annual 12-month contract.
771711 Sick Payout-USPS Used by the Payroll system only to process sick payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to employees classified as university support personnel.
771712 Vacation Payout-Exec & A & P Used by the Payroll system only to process vacation payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to employees classified as executive, administrative and professional.
771713 Vacation Payout-9 Mo Faculty Used by the Payroll system only to process vacation payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to faculty teaching under a 9-month contract.
771714 Vacation Payout-12 Mo Faculty Used by the Payroll system only to process vacation payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to faculty teaching under an annual 12-month contract.
771715 Vacation Payout-USPS Used by the Payroll system only to process vacation payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to employees classified as university support personnel.
771716 FICA Savings Used by Payroll system only for the portion of social security and Medicare tax remitted to the State of FL rather than federal government due to no matching requirement on flexible benefit plans.
771717 SickPay-12 Month Faculty-COM Used by the Payroll system only to process sick payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to COM faculty teaching under an annual 12-month contract.
771718 Vacation Pay-12 Mo Faculty-COM Used by the Payroll system only to process vacation payout for individuals no longer employed with the University. Expense is charged to individual departments via the Fringe Pool Rate allocation. Relates to COM faculty teaching under an annual 12-month contract.
771951 Cellphone Allowance Used by Payroll system only to cover expenses related to the use of an employee's personal cell phone for University business.
771952 Miscellaneous Payroll Allowanc Used by Payroll system only for miscellaneous allowances including car, cost of living, housing, moving, meal, and differential pay.
771961 Fringe Benefits - Faculty Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the Faculty category.
771962 Fringe Benefits - Admin Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the Administrative category.
771963 Fringe Benefits - Staff Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the Staff category.
771964 Fringe Benefits - Student Assi Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the Student Assistant category.
771965 Fringe Benefits - Other Tempor Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the Other Temporary employee category.
771966 Fringe Benefits - Misc Allow Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the Faculty category.
771967 Fringe Benefits - Faculty- COM Used by Payroll system only to charge benefits based on the approved annual Fringe Benefit Rate for the COM Faculty category.
771998 Deductions & Taxes - Clearing Used by Payroll system only as a clearing account for deductions & taxes. Net is zero.
Account Number Account Name Description
711251 Per Diem - IS Team Travel Used by Athletics Dept. only to record meals and lodging for teams while at competition within the state of FL
711252 Mileage - IS Team Travel Used by Athletics Dept. only to record mileage for personal autos driven to team competition within the state of FL
711253 Airfare - IS Team Travel Used by Athletics Dept. only to record airfare expense for teams traveling to competition within the state of FL
711254 Car Rental - IS Team Travel Used by Athletics Dept. only to record car rental expense for teams traveling to competition within the state of FL
711255 Reg. Fee - IS Team Travel Used by Athletics Dept. only to record registration fee for teams traveling to competition within the state of FL
711256 Incidental Exp - IS Team Travel Used by Athletics Dept. only to record incidentals, such as parking, tolls, and gas, for teams traveling to competition within the state of FL.
711261 Per Diem - OOS Team Travel Used by Athletics Dept. only to record meals and lodging for teams while at competition outside of the state of FL
711262 Mileage - OOS Team Travel Used by Athletics Dept. only to record mileage for personal autos driven to team competition outside of the state of FL
711263 Airfare - OOS Team Travel Used by Athletics Dept. only to record airfare expense for teams traveling to competition outside of the state of FL
711264 Car Rental - OOS Team Travel Used by Athletics Dept. only to record car rental expense for teams traveling to competition outside of the state of FL
711265 Reg. Fee - OOS Team Travel Used by Athletics Dept. only to record registration fee for teams traveling to competition outside of the state of FL
711266 Incidental Exp - OOS Team Trav Used by Athletics Dept. only to record incidentals, such as parking, tolls, and gas, for teams traveling to competition outside of the state of FL
711271 Per Diem - IS Athletics Recrui Used by Athletics Dept. only to record meals and lodging for coaches and/or prospective student athletes (recruits) while recruiting within the state of FL
711272 Mileage - IS Athletics Recruit Used by Athletics Dept. only to record mileage for personal autos driven for recruiting within the state of FL
711273 Airfare - IS Athletics Recruit Used by Athletics Dept. only to record airfare expense for coaches and/or prospective student athletes (recruits) for recruiting within the state of FL
711274 Car Rental - IS Athletics Recr Used by Athletics Dept. only to record car rental expense for coaches while recruiting within the state of FL
711275 Reg. Fee - IS Athletics Recrui Used by Athletics Dept. only to record registration fees for competitions/tournaments attended by coaches for recruiting purposes within the state of FL
711276 Incidental Exp - IS Athletics Used by Athletics Dept. only to record incidentals, such as parking, tolls, and gas, for coaches and/or prospective student athletes while recruiting within the state of FL
711281 Per Diem - OOS Athletics Recru Used by Athletics Dept. only to record meals and lodging for coaches while recruiting outside of the state of FL
711282 Mileage - OOS Athletics Recrui Used by Athletics Dept. only to record mileage for personal autos driven for recruiting outside of the state of FL
711283 Airfare - OOS Athletics Recrui Used by Athletics Dept. only to record airfare expense for coaches and/or prospective student athletes (recruits) for recruiting outside of the state of FL
711284 Car Rental - OOS Athletics Rec Used by Athletics Dept. only to record car rental expense for coaches while recruiting outside of the state of FL
711285 Reg. Fee - OOS Athletics Recru Used by Athletics Dept. only to record registration fees for competitions/tournaments attended by coaches for recruiting purposes outside of the state of FL
711286 Incidental Exp - OOS Athl Rec Used by Athletics Dept. only to record incidentals, such as parking, tolls, and gas, for coaches and/or prospective student athletes while recruiting outside of the state of FL
711291 Per Diem - Foreign Athletics R Used by Athletics Dept. only to record meals and lodging for coaches while recruiting outside of the United States
711292 Mileage - Foreign Athl Recruit Used by Athletics Dept. only to record mileage for personal autos driven for recruiting outside of the United States
711293 Airfare - Foreign Athl Recruit Used by Athletics Dept. only to record airfare expense for coaches and/or prospective student athletes (recruits) for recruiting outside of the United States
711294 Car Rental - Foreign Athl Recr Used by Athletics Dept. only to record car rental expense for coaches while recruiting outside of the United States
711296 Incidental Exp - Foreign Athl Used by Athletics Dept. only to record incidentals, such as parking, tolls, and gas, for coaches and/or prospective student athletes while recruiting outside of the United States
711908 Athletic Guarantees Used by Athletics Dept. only to record game guarantees paid per contracts/agreements with other universities outside of athletic conferences.
768401 Tuition Payments Scholarship specifically awarded to student athletics for NCAA tracking purposes and to students participating in research activities funded by grant monies.
772121 Gaming Officials Used by Athletics Dept. only to record fees to officials/umpires/referees for home sporting events, as required by the NCAA
772122 Game Production Equip Rental Used by Athletics Dept. only to record sporting equipment rental or purchases used during home sporting events (e.g. wake talkies, golf cart rental, tents) as required by the NCAA
772123 Game Hospitality Used by Athletics Dept. only to record lodging and food costs for non-conference officials and also food costs for staff working during games, as required by the NCAA.
772124 Game Day Contractors Used by Athletics Dept. only to record fee for contractors hired for home sporting events (e.g. police, security, scoreboard operators, PA announcers) as required by the NCAA
772126 Game Day Materials & Supplies Used by Athletics Dept. only to record materials and fees used during athletic events.
Account Number Account Name Description
711078 Foreign Currency Gain/Loss Used by Office of Controller only to record gains or losses on conversion of foreign currency to US dollars for international transactions, including foreign cash account transactions.
711906 Interest Expense Used by Office of Controller only to record interest on interdepartmental loans.
711909 Collection Costs Used by Office of Controller only to record commissions charged by collection agencies to collect past due student receivables. Off-set by fees charged to students in collections.
711922 Administrative Cost Allowance Used by Controller's Office/Financial Aid only to record adjustments to financial aid liability balances and other adjustments.
711923 Reserve - ACA Appropriation Used by Controller's Office only to record the allowable offset of the cost of administering the Federal Pell Grant, Federal Work Study, FSEOG, and Federal Perkins Loan programs.
711999 Commodity Card Clearing Used by Credit Card Solutions (Office of Controller) only as a clearing account to load the departmental card charges to PeopleSoft.
722001 Expenditures - Fixed Captl Out Used by Office of Controller only to capitalize construction costs into a construction-in-process asset account during the life of the project.
731101 Principal Retirement Used by Office of Controller only to record retirement of the principal portion of debt
732002 Remarketing fee Used by Office of Controller only to record remarketing fees related to bond issuances
768101 Tuition Scholarship Allowance Used by Office of Controller only to calculate the portion of total scholarships disbursed that directly reduces tuition revenue as defined by NACUBO regulations.
771990 Payroll Tax Interest/Penalty Used by Office of Controller only to record payroll-related fines, penalties and judgments levied against the University.
771991 Compensated Absence Expense Used by Office of Controller only to adjust the compensated absence liability for accrued vacation and sick time at fiscal year-end.
771992 OPEB Expense Used by Office of Controller only to record cost related to other post-employment benefits
772183 Completed Buildings Used by Office of Controller and Asset Management only to place completed buildings into service in the Asset Management system.
772898/a> Contra Expense-Construct Proj Used by Office of Controller only to record construction expenses reimbursed from DSO other than the Healthcare Network.
772899 Contra Expense-HCN Project Exp Used by Office of Controller only to record construction expenses reimbursed from the HealthCare Network DSO
774001 Bad Debt Expense Used by Office of Controller only to record portion of accounts receivable estimated to be uncollectible.
774003 Cost PI Cancelled Teach Post92 Used by Office of Controller only to record Perkins Loan cancelled when borrower engages in teaching in special education. Account required for federal financial aid reporting tracking purposes.
774004 Cost PI Cancelled Teach Post72 Used by Office of Controller only to record Perkins Loan cancelled when borrower engages in teaching in low-income schools or in teacher shortage fields. Account required for federal financial aid reporting purposes.
774005 Cost PI Cancelled Military Post Used by Office of Controller only to record Perkins Loan cancelled when borrower engages in active military service. Account required for federal financial aid reporting tracking purposes.
774006 Cost PI Cancelled Law Enforce Used by Office of Controller only to record Perkins Loan cancelled when borrower becomes a law enforcement, corrections officer, or a public defender. Account required for federal financial aid regulation reporting purposes.
774007 Cost PI Cancelled Interv Post7 Used by Office of Controller only to record Perkins Loan cancelled when borrower engages in early intervention educational programs. Account required for federal financial aid reporting purposes.
774008 Cost PI Cancelled Nurse Post72 Used by Office of Controller only to record Perkins Loan cancelled when borrower becomes a nurse or medical technician. Account required for federal financial aid reporting purposes.
774009 Cost PI Cancelled Death/Disab Used by Office of Controller only to record Perkins Loan cancelled when borrower's death or permanent disability discharge. Account required for federal financial aid reporting purposes.
774010 Cost PI Cancelled Bankruptcy Used by Office of Controller only to record Perkins Loan cancelled due to borrower's bankruptcy discharge. Account required for federal financial aid reporting purposes.
774011 Cost PI Cancelled Assigned US Used by Office of Controller only to record Perkins Loan assigned to the US government. Account required for federal financial aid reporting purposes.
774014 Cost PI Cancelled pre-K or chi Used by Office of Controller only to record Perkins Loan cancelled when borrower engages in prekindergarten, childcare or head start education. Account required for federal financial aid reporting purposes.
774015 Cost PI Cancelled Fire fighter Used by Office of Controller only to record Perkins Loan cancelled when borrower becomes a firefighter. Account required for federal financial aid reporting purposes.
774016 Cost PI Cancelled Family Servi Used by Office of Controller only to record Perkins Loan cancelled when borrower engages in child or family services. Account required for federal financial aid reporting purposes.
774020 Other Costs and Losses Used by Office of Controller only to record the allowance for uncollected interest on Perkins, Nursing Faculty and Old Nursing Loan Programs.
777001 Self Ins Claims & Exp Used by Office of Controller only to record activity related to University's Self Insurance Program
785001 Fiscal Charges - Non Operating Used by Office of Controller only to record costs relating to issuing and retiring bonds.
788001 Unrealized Gains & Losses Used by Office of Controller only to record fair market value adjustments for investments.
789001 Other Non Operating Expenses Used by Office of Controller only to classify other non-operating costs that are unrelated to the primary mission of the university (education, research or public service)
789101 Investment Expenses Used by Office of Controller & Treasury Depts only to record fees charged by Investment Managers for their services.




Office of the Controller