2013-2014 financial accounting handbook

2017-18

FINANCIAL ACCOUNTING

HANDBOOK

Table of Contents

Section Page Mission Statement - Accounting/Financial Services Department .......................... 1 - 2 Institutional Planning and Budget .......................................................................... 3 Banner Financial Management System ................................................................. 4 Fund ............................................................................................................... 5 - 7 Organization .................................................................................................... 8 - 11 Account ........................................................................................................... 12 - 20 Program .......................................................................................................... 21 - 29 Activity ............................................................................................................ 30 - 31 Location .......................................................................................................... 32 Definitions of Revenue Accounts ........................................................................... 33 - 39 Definitions of Expenditure Accounts ...................................................................... 40 - 47 Form Explanations ................................................................................................ 48 - 49 Revised 8/2017

1

Mission Statement

“Through integrity and collaboration the Accounting and Financial Services team provides accurate reporting and support to our diverse stakeholders”

Glossary of Terms

Accounting/Financial Services Department — We oversee all Moraine Park financial activities pertaining to payroll, purchasing, shipping and receiving, accounts receivable, accounts payable, and budget; while to our managing District assets, liabilities, and fund equity. Information and Support — We serve as a resource to our customers by providing them with advice and/or data to assist them in accomplishing their objectives. Customers — We recognize our customers as Moraine Park students and staff as well as individuals, groups, or agencies external to Moraine Park.

Accounting/Financial Services Team:

2

Accounting/Financial Services Team (continued):

3

INSTITUTIONAL PLANNING AND BUDGET

An institutional plan and budget is published on an annual basis for each fiscal year, July 1 through June 30. It is used for projecting and/or guiding the collection and use of financial resources. A revenue budget represents a target of expected receipts and an expense budget represents expected spending levels. A budget does not represent or measure actual receipts, expenditures or results of operations. Actual financial receipts and expenditures are represented as year-to-date or “actual” amounts in the financial management system.

The plan is developed through the Planning and Budget development process. The final budget is posted to the Banner Financial Management system to be used to monitor and compare against actual activity.

Budget Managers

A staff member is presumed to be a budget manager when given financial and/or operational oversight over a department, project or activity that incurs financial transactions in the college’s financial records. Each division within the college must determine who has financial oversight responsibilities over specific operational units and insure that appropriate training, access rights and expectations are established. Assignment of budget management responsibility over operational units ensures that financial operations are planned, controlled and properly accounted for in the college’s financial records. The financial strength and health of the college is a direct result of the due care and fiscal responsibility exercised by budget managers, especially in challenging financial years when it is essential to operate within designated budgets. As responsible members of the college community, budget managers recognize that the goals and priorities of the college take precedence over individual departmental or unit goals and objectives.

The following are general responsibilities of a budget manager:

Be able to generate, understand and utilize financial reports necessary for monitoring and managing financial transactions of assigned operational units, projects or activities.

Periodically review financial data for reasonableness and investigate and resolve unusual or incorrect items.

Follow college procedures and generally accepted accounting principles in approving forms, records or documents which are used to produce financial transactions.

Report expected material adverse variances from financial expectations to supervisory staff and/or the Vice President of Finance and Administrative Services.

Monitor expense charges for appropriate classification and inclusion in correct fiscal year and insure that laws, regulations and college policies are followed.

Respect and protect the confidentiality of information acquired in the course of financial oversight responsibilities.

Act ethically, honestly and responsibly in managing financial resources and information.

Provide accurate, timely and complete information to the Finance Department and other departments that process and feed transactions into automated financial systems.

Each division of the college should have procedures in place to communicate expectations and responsibilities to appropriate staff.

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BANNER FINANCIAL MANAGEMENT SYSTEM The Banner system is delivered with the following six fields designed to categorize and facilitate retrieval of various levels of data:

Fund (F)

Organization (O)

Account (A)

Program (P)

Activity (A)

Location (L)

FOAPAL Overview

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Fund Organization Account Program Activity Location Each field is independent of the other; therefore, there is no specific string of ordered fields that is defined as the account number.

Fiscal Year

The fiscal year runs from July 1 through June 30. This 12 month period is used for budgeting, accounting and financial statement purposes. All financial transactions in the Banner financial management system of the college have a designated transaction date which determines the fiscal year in which they will be included. The fiscal year is divided into 12 monthly periods or fiscal months. In the case of a July 1 through June 30 fiscal year, the fiscal months are numbered as follows:

July: 1 August: 2 September: 3 October: 4 November: 5 December: 6

January: 7 February: 8 March: 9 April: 10 May: 11 June: 12

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FUND

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The first digit represents the type of fund; the last two digits represent subunits of the fund. DEFINITION OF FUND: A fund is a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations. GOVERNMENTAL FUND TYPE

GENERAL FUND: The general fund type is available for any legally authorized purpose and is, therefore, used to account for all revenues and expenditures for activities not provided for in other funds. This fund is used to record the CURRENT operations of the District. 100 - General Fund – Operational

150 - General Fund – Economic & Workforce Development (38.14 contracts only) 160 - General Fund – Community Education

175 - General Fund Special Projects and Agreements; separate from general operations; requiring fiscal and/or budgetary control (i.e. Tech Knowledge College, At Risk etc.)

SPECIAL REVENUE FUND: The special revenue fund is used to account for the proceeds and related financial activity of specific revenue sources that are legally restricted for a specific purpose except for major capital projects and expendable trusts. This fund requires budgetary accounting and is created either by statute, charter, or board resolution to provide certain activities with definite and continuing revenues. 200 - Federal and State Grants

For the District, all state and federal projects as well as grants are accounted for in the special revenue fund. However, all related capital expenditures are recorded in the capital projects fund 300. CAPITAL PROJECTS FUND: The capital projects fund type is used to account for all resources and related financial activity for all capital expenditure projects regarding the acquisition of sites, purchase or construction of buildings (including equipping), lease/purchase of buildings, or remodeling and improvement of buildings. Any acquisition, construction, equipping, remodeling, or improvement financed through the proprietary or nonexpendable trust funds must be budgeted and accounted for in the respective fund. All movable and fixed equipment not purchased through proprietary or nonexpendable trust funds must also be budgeted and accounted for in the capital projects fund type. 300 - Federal and State Grants 324 - West Bend Building/Remodeling 310 - District Major Equipment/Software 325 - Fond du Lac Building/Remodeling 323 - Beaver Dam Building/Remodeling 326 - District Office Building/Remodeling DEBT SERVICE FUND: The debt service fund type is used to account for the accumulation of resources for, and the payment of, general long-term debt and long-term lease purchase debt principal and interest.

400 - Debt Service

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FUND (Continued)

PROPRIETARY FUND CATEGORY

ENTERPRISE FUND: The enterprise fund type is used to account for District operations where the cost of providing goods or services to students, District staff, faculty, or the general public on a continuing basis is financed or recovered primarily through user charges or where the District Board has decided that periodic determination of revenues, expenses, or net income is appropriate.

502 - Classroom Resale 512 - Parts Store

505 - Fond du Lac Food Service 540 - Business Essentials Course “store” 506 - District Vending 511 - Cosmetology

INTERNAL SERVICE FUND: The internal service fund type is used to account for the financing and related financial activities of goods and services provided by one department of the District to other departments of the District, or to other governmental units on a cost reimbursement basis.

610 - Self-Funded Dental/Vision Insurance 611 - Self-Funded Health Insurance 612 - Print Management 615 - Self-Funded Liability Insurance FIDUCIARY FUND CATEGORY:

EXPENDABLE TRUST FUND: The expendable trust fund type is used to record resources and related financial activities where both the principal and earnings may be expended and where the board acts as trustee.

For the District, student financial aid funds provided exclusively and specifically for students, other than those furnished by other funds, student council activities, and student club activities are accounted for in expendable trust funds. 700 - OPEB Trust 708 - SEOG Grant 701 - Wisconsin Higher Ed Grants (WHEG) 709 - Federal Loans 702 - Talent Incentive Program (TIP) 710 - Other Federal Financial Aid 703 - Other State Grants 792 - Generation Study Abroad 704 - Other Department of Education Grants 793 - STEM Grant Scholarships 705 - Federal Work Study 797 - Other Scholarships 706 - Prior Year Pell 798 - Other Loans 707 - Pell Grant 799 - Fund for WI Scholars

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FUND (Continued) AGENCY FUND: The agency fund type is used to record resources and related financial activity where the board acts as an agent or custodian for others, rather than as an owner.

For the District, all nonstudent organization activities, as well as scholarship funds, are considered agency fund types. 711 - MPTC Centers Supplemental Fee 790 - MPATCE 712 - Beaver Dam Student Senate 794 - Student Emergency Fund 713 - Fond du Lac Student Senate 795 – WTCS Student Showcase 714 - West Bend Student Senate 715 - Pink Pumpkin 5k Run/Walk 786 - Women’s Fund 787 - Institutional Researcher Consortium NOTE: Please reference the Club 788 - WTCS HR Directors Handbook for a current 789 - WTCS Intl Ed Committee listing of club fund numbers GENERAL FIXED ASSETS ACCOUNT GROUP: The general fixed assets account group is used to record assets of a physical nature having a long period of usefulness such as land, buildings, and equipment. However, the general fixed asset account group does not include fixed assets utilized in proprietary fund activities or in trust/agency funds. Minor equipment is not to be recorded in this account group. 800 - Operational Accounts

GENERAL LONG-TERM DEBT ACCOUNT GROUP: The general long-term debt account group is used to record all unmatured general long-term liabilities except for the long-term liabilities of the proprietary and trust/agency funds which should be accounted for in the appropriate fund. 900 - Operational Accounts

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ORGANIZATION

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These five digits represent the organization or department of budget accountability/responsibility. The structure was developed on the foundation of the District’s team environment and identifies costing detail by functional areas within the District’s administrative units.

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ORGANIZATION (Continued)

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ACCOUNT

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The first digit of the account is the accounting category. On the following pages are the account numbers by object group. Example: Category Object Group of Accounts 1 Assets 2 Liabilities 3 Fund Equity 4 Revenue 5 Expenditure 6 Other Resources 7 Other Uses NOTE: The account numbers given herein are the ONLY numbers to be used. For further explanation of each specific revenue or expenditure account, refer to the account definitions found on pages C.1 through D.7.

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ACCOUNT (Continued)

Example: Asset 100-1511 Prepaid Expense Liability 100-2125 Sales Tax Payable Equity 100-3452 Designated for State Aid Fluctuations Revenue 100-00000-4320-000-10 Program Fees - Associate Degree Expenditure 100-11150-5231-10100-12 Non-Instructional Supplies – Accounting

ASSETS

ACCOUNT NUMBER ACCOUNT TITLE 1111 Cash 1113 Petty Cash 1114 Cash - Change Fund 1210 Investments 1301 Due To/Due From 1310 Tax Levy Receivable 1320 Accounts Receivable - Student 1321 Accounts Receivable – Third Party 1322 Accounts Receivable – Corporate 1323 Other Year End Receivables 1340 Pledges Receivable 1350 Third Party Clearing 1385 Financial Aid Receivable 1395 Student Loan Receivable 1400 Material Inventory 1405 Supplies Inventory 1510 Prepaid Travel 1511 Prepaid Expense 1810 Land 1820 Land Improvements 1830 Buildings - District Office 1831 Buildings - Beaver Dam 1832 Buildings - Fond du Lac 1833 Buildings - West Bend 1850 Equipment 1851 Accumulated Depreciation. - Equipment 1855 Accumulated Depreciation - Vehicles 1901 Amount Available in Debt Service Fund 1902 Amount to be Provided for LT Debt

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LIABILITIES

ACCOUNT NUMBER ACCOUNT TITLE

2000 Balancing Account

2100 Clearing Account

2125 Sales Tax Payable

2197 Other Accrued Liabilities

2199 Accounts Payable

2201 Employee FICA/Medicare Payable

2202 Federal Tax Payable

2203 State Tax Payable

2204 Misc. Payroll Deductions

2205 Retiree Insurance Premiums

2206 WI Retirement Payable

2207 TSA Payable

2208 FSA Payable

2209 Life Insurance Payable

2210 Disability/LTC Insurance Payable

2211 Supplemental Life & Dependent Payable

2212 Savings Bond Payable

2213 MPACTE Payable

2215 Health Premium Payable

2220 Wages Payable

2251 Employer FICA/Medicare Payable

2298 Payroll Clearing Account

2299 Payroll Clearing Account

2320 Due to MPFT Emergency Fund

2325 Due to Other Agencies

2401 Deferred Revenues

2403 Deferred Certificates

2510 Accumulated Vacation Payable

2601 General Long-Term Debt

2701 Undistributed Receipts

2702 Refund Clearing

2703 Return Check Clearing

2704 Contract Clearing

2706 Loan Installment Clearing

2707 Exemption Clearing

2708 Unapplied Financial Aid

2710 Unapplied Contract Payments

2798 Suspense Account

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FUND EQUITIES

ACCOUNT NUMBER ACCOUNT TITLE 3201 Investment in General Fixed Assets 3300 Retained Earnings 3411 Reserve for Encumbrances 3413 Reserve for Self-Insurance (Health) 3414 Reserve for Self-Insurance (Dental and Vision) 3415 Reserve for Student Government and Organizations 3418 Reserve – OPEB 3430 Reserve for Equipment 3431 Reserve for Equipment 3440 Reserve for Capital Projects 3451 Reserve for Debt Service 3452 Designated for State Aids Fluctuations (General Fund Only) 3491 Designated for Subsequent Years (General Rev. Fund Only 3492 Designated for Subsequent Year (Gen. & Special Rev. Funds Only)

REVENUES


Local Government (41XX) 4110 Tax Levy 4118 Real Tax Levy Refunds 4119 Personal Property Tax Refunds 4120 T.I.F. Distributions

State Aids (42XX) 4210 General State Aids 4215 Performance Based Aid 4216 Property Tax Relief Aid 4217 Aid in Lieu of Property Taxes (DNR Exempt Land) 4218 Aid in Lieu of Computer Taxes 4219 General State Aids Adjustments - Prior Year 4240 Incentive Grants 4250 State Grants - State Office 4255 State Grants - Other Sources 4261 WI GI Bill Remission Aid

Statutory Program Fees (43XX) 4320 Program Fees - Associate Degree 4330 Program Fees - Vocational 4340 Program Fees - Vocational Adult 4360 Program Fees - Non-Postsecondary

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REVENUES (Continued)


Material Fees (44XX) 4420 Material Fees – Associate Degree 4430 Material Fees – Vocational 4440 Material Fees – Vocational Ault 4450 Material Fees – Community Services 4460 Material Fees – Non-Postsecondary

Other Student Fees (445XX) 4511 Out-of-State Tuition 4521 Postsecondary/Voc. Adult Distance Ed. Out-of-State Tuition 4522 Online Course Fee 4540 Vocational Adult Group Dynamics 4550 Community Services Tuition 4570 Application Fees 4571 Supplemental Fees 4573 Processing Fees 4574 Graduation Fees 4575 Transcript Fees 4577 Student Background Check Fees 4578 Student Driver Check Fees 4579 Asset Tests (Accuplacer) 4880 Testing Fees 4584 Student Project Fees 4585 Supplemental Vocational – Adult Seminar/Workshop Fees 4888 Professional Development Seminar/Workshop Fees 4589 Mandated training Course Fees

Miscellaneous Student Fees (459X) 4590 Liability Insurance 4592 Membership Dues 4593 Deferred Payment Fee 4594 Access Fee 4597 Security Fee

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REVENUES (Continued)


Institutional Revenue (46XX-47XX) 4600 Contracts – 38.14(3) Customized Instruction 4601 Contracts – 38.14(3) Tech Prep 4602 Contracts – Department of Corrections – Certified Instruction 4620 Contracts – 38.14(3) Technical Assistance 4630 Contracts – 38.14(3) WTCS Districts – Circuit Instruction 4631 WTCS District – Apprenticeship 4651 Contracts – 118.15(1) Slotters 4654 Youth Options 4660 Interest Income 4670 Rental Income 4690 Gifts, Grants, and Bequests 4695 Fund for WI Scholars Revenue 4720 Other Student Revenue 4725 Club Dues 4736 Student Sales – Tax Included 4737 Student Sales – Nontaxable 4741 Rebates

Sales (4801-4839) 4801 Sales – Nontaxable 4802 Sales – Tax Included 4810 Vending Commissions 4811 Bookstore Consignments

Equipment Sales (4840-4849) 4844 Equipment Sales – Tax Included 4845 Equipment Sales - Nontaxable

Other Revenue (4850-4899) 4850 Other Revenue 4851 District Paid Insurance 4852 Employee Paid Insurance 4857 Gain (Loss) on Sale of Equipment 4858 Chargeback Revenue

Federal Revenue (49XX) 4910 Vocational Education Act 4920 Adult Education Act 4930 Workforce Investment Act 4940 Dept. of Vocational Rehabilitation 4950 Dept. of Education 4960 Other Federal (over $100,000) 4970 Other Federal

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EXPENDITURES


Personnel Services (50XX) 5001 Management/Confidential 5010 Curriculum Development 5011 Staff Development 5040 Support Professionals 5041 Support Professionals – Temporary 5042 Support Professionals – Overtime 5050 Service/Maintenance 5051 Service/Maintenance – Temporary 5052 Service/Maintenance – Overtime 5070 Contract Faculty 5071 Adjunct Faculty 5072 Teacher – Noninstructional 5078 Advisorships 5090 Student Employees 5099 Retirees

Fringe Benefits (51XX) 5101 Health Insurance 5102 Dental Insurance 5103 Vision Insurance 5104 Life Insurance 5105 Retirement 5106 FICA/Medicare 5107 Disability Insurance 5108 Long-Term Care 5157 OPEB Prior Service 5159 Miscellaneous Benefits 5199 Lump Sum Fringe Benefits

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EXPENDITURES (Continued)


Current Expense (5201 – 5455) 5201 Travel – Mileage 5202 Travel – Meals, Lodging, etc. 5205 Conference Registration 5210 Professional Growth 5220 Subscriptions/Memberships 5230 Instructional Supplies 5231 Noninstructional Supplies 5234 Reference Books 5239 Supplies (contracts only) 5240 Vehicle Gasoline 5250 Minor Equipment 5251 Minor Software 5259 Postage 5260 Duplicating 5261 Printing 5270 Advertising/Legal Notices 5280 Vehicle Maintenance and Repair 5285 Equipment Repair 5286 Building/site Maintenance and Repair 5290 Teacher Certification 5301 Contracted Instruction 5350 Other Contracted Services 5351 Maintenance/License Agreements 5370 Professional Fees 5412 Equipment/Other Rental 5418 Facilities and Classroom Rental 5432 Uncollectible Student Fee Expense 5434 Bank Service/Credit Card Fees 5435 WI GI Bill Supplemental Payments 5440 Workers’ Compensation Insurance 5441 Unemployment Compensation 5442 Insurance – Liability 5443 Insurance – Property 5444 Insurance – Automobile 5445 Insurance – Board 5446 Insurance – Fidelity Bond 5447 Insurance – Stop-Loss 5450 Telephone 5455 Utilities

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EXPENDITURES (Continued)


Current Expense (5460 – 5699) 5460 Depreciation 5501 Student Clubs – Mileage 5502 Student Clubs – Meals, Lodging, etc. 5505 Student Clubs – Conference Registration 5520 Student Clubs – Subscriptions/Memberships 5531 Student Clubs – Supplies 5540 Student Clubs – Vehicle Gasoline 5550 Student Clubs – Other Contracted Services 5560 Student Clubs – Duplicating 5600 Student Financial Aid 5650 Recruitment Expense 5660 Student Stipend 5698 Discounts Earned 5699 Miscellaneous Expense

Resale (57XX) 5701 Purchases – Resale 5702 Supplies – Resale 5705 Freight 5710 Lump Sum Fringe Benefits (Internal Service Fund Only) 5711 Other Contracted Services (Internal Service Fund Only) 5712 Insurance – Stop Loss (Internal Service Fund Only)

Capital Outlay (58XX) 5810 Land 5811 Site Improvement 5820 Buildings 5830 Improvements/Remodeling 5840 Major Equipment 5841 Major Software 5860 Architect Fees 5861 Consultant Fees

Debt Service (59XX) 5900 Long-Term Principal 5920 Long-Term Interest 5970 Agent Fees

Other Resources (60XX) 6010 Interfund Transfers In 6019 Interfund Transfers in Non-Aidable 6030 Proceeds from Debt

Other Uses (70XX) 7010 Interfund Transfers Out

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PROGRAM

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The program is a five-digit number that designates cost centers, both instructional and noninstructional, within the District. The last two digits allow for further segregation of expenses within one instructional area. The program code is segregated into two major components: instructional area and noninstructional area. Instructional areas begin with a zero through eight. Noninstructional areas can be identified through the first digit which must be a “9.” The program field for instruction corresponds to the first three digits of the course number. Any costs directly related to the course should be charged to an expenditure account including the same program field. The five-digit codes provided are the only codes which may be used.

ACADEMIC DIVISION DIGIT ASSIGNMENTS

AGRICULTURE DIVISION 00000 Agriculture Administration

00100 Horticulture 00300 Dairy Equipment 00500 Machinery Parts and Sales 00600 Agri-Business 00700 Biotechnology 00800 Meat Cutting and Processing 05700 Conservation 06500 Food Processing 07000 Agriculture Mechanics 08000 Production Agriculture 09000 Young and Adult Farmers 09100 Animal Husbandry 09200 Farm Mechanization 09300 Crop and Soil 09400 Farm Economics 09500 Taxidermy 09600 Energy Services

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ACADEMIC DIVISION DIGIT ASSIGNMENTS (Continued)

OFFICE/MARKETING DIVISION

10000 Business Administration

10100 Accounting 10200 10201

Business Administration

10300 Computer Software 10400 Marketing 10500 Related Business 10600 Medical Office/Billing 10601 Medical Transcription 10602 Admin Asst/Legal Admin/Office Asst 10700 Computer Information Systems 10800 Nursing Home Administrator 10900 Hospitality 11000 Paralegal 11100 Graphic Arts - Electronic Prepress 11300 Related Business 11400 Financial Planning 11500 Mortgage Lending 11600 Human Resources 13500 e-Business Management 13800 International Trade 14000 14100

Global Education and Services Global Studies

14500 Small Business 15000 IT – Network Specialist 15200 Web Developer 15201 IT – Applications Developer 15400 IT – Tech Support Specialist 16000 Business Health Services 16200 Insurance and Risk Management 17600 Records and Information Management 17800 Geographic Information Systems 18200 Logistics and Materials Management 18500 Quality Process Management 19400 Real Estate 19500 Real Estate Appraisal/Assessment 19600 Supervision and Leadership Development

GRAPHIC AND APPLIED ARTS DIVISION

20000 Graphic and Applied Arts Administration

20100 Commercial Art 20200 Crafts 20300 Photography 20400 Printing and Publishing 20600 Visual Communications

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HOME ECONOMICS DIVISION

30000 Home Economics Administration 30100 Clothing 30200 School Food Service 30300 Foods 30400 Housing and Home Furnishings 30500 Individual Family Relationships 30600 Related Art 30700 Childhood Education 30800 Family and Consumer Economics 30900 Institutional and Home Management 31000 Comprehensive Homemaking 31100 Responsible Beverage 31200 Dietary Manager 31300 Dietetic Technician 31400 Baking 31600 Culinary Arts 31700 Culinary Management 31800 Food and Hospitality Management

INDUSTRIAL DIVISION

40000 Industrial Administration

40100 Air Conditioning, Refrigeration, and Heating 40200 Aeronautics 40300 Architectural Drafting 40400 Automobile Technician 40500 Auto Body - Chassis and Finish 40600 Blacksmithing 40700 Boilermaking 40800 Bricklaying and Masonry 40805 Bricklaying and Masonry Apprenticeship 40900 Cabinetmaking and Millwork 41000 Carpentry 41100 Carpet and Resilient Tile Work 41200 Combustion Engines 41300 Electricity 41301 Electrical Power Distribution (EPD) 41305 Electricity Apprenticeship 41315 Electrical Lineman Apprenticeship 41400 Electronics Servicing 41500 Foundry 41700 Glazing 41705 Glazing Apprenticeship 41800 Meat Cutting 41900 Industrial Hydraulics - Pneumatics 42000 Machine Shop 42100 Mechanical Drafting 42200 Metallurgy 42300 Millwright 42305 Millwright Apprenticeship

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INDUSTRIAL DIVISION (Cont’d)

42400 Painting and Decorating 42500 Patternmaking 42600 Plastering and Decorating 42700 Plumbing 42705 Plumbing Apprenticeship 42800 Power Plant Engineer 43000 Heat and Frost Insulation 43100 School for Workers 43200 Sheet Metal 43400 Sprinkler Fitting 43500 Steamfitting 43700 Structural Steel and Iron Work 43900 Tool and Die Making 43905 Tool and Die Making Apprenticeship 44100 Watch and Allied Instrument Repair 44200 Welding 44300 Building Service 44400 Numerical Control 44500 Appliance Servicing 44600 Roofing 44700 Operating Engineer 44800 Maritime 44900 Industrial Safety 45000 Office Machine Repair 45100 Telephone and Cable 45300 Recreational Equipment Services 45400 Packaging Serviceperson 45500 Supervision – Management 45505 Supervision – Management Apprenticeship 45700 Metal Fabrication 45800 Commercial Driving 46000 Machine Repair 46100 Small Engine and Chassis Mechanic 46200 Industrial Equipment Mechanic 46300 Plastics 46800 Energy Services 46900 Petroleum - Chemical Service 47000 Parts and Material Exam and Inspection 47100 Horology 47200 Industrial Mobil Equipment Mechanic 47500 Construction Worker 49900 Technical Studies 49905 Technical Studies Apprenticeship

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SERVICE AND HEALTH OCCUPATIONS DIVISION

50000 Service and Health Occupations Administration

50100 Pharmacology for Allied Health 50101 Medical Terminology (except Pharmacology) 50200 Barbering/Cosmetology 50205 Barbering/Cosmetology Apprenticeship 50300 Fire Technology 50400 Law Enforcement 50600 Environmental 50700 Dental Laboratory Technology 50800 Dental 50900 Medical Assistant 51000 Medication Assistant 51200 Surgical Technician 51300 Laboratory Assistant 51400 Occupational Therapy Assistant 51500 Respiratory Care Practitioner 51600 Optometric 51700 Renal Dialysis 51900 Institutional Housekeeping 52000 Human Services 52100 Cardiovascular 52200 Educational Services 52300 Chiropractic Services 52400 Physical Therapy Assistant 52500 Electroencephalograph Assistant 52600 Nuclear Medicine 52601 Radiography 52700 Water/Wastewater Technology 52800 Funeral Service 52900 Hazardous Materials 53000 Health Information Technology (HIT) 53100 Emergency Medical Service 53300 Interpreter Technology 53400 Central Services Tech/Assistant 53500 Recreational Therapy 53600 Pharmacy 53700 Therapeutic Massage 53900 Health Services 54000 Inter-Governmental Services 54100 Anesthesiology 54200 Homemaker/Home Health Aide 54300 Nursing 54301 Nursing Assistant 54500 Developmental Disabilities Services 55000 Alcohol and Other Drug Abuse Services 55500 Telecommunicator 56000 Health & Wellness 57500 Community Based Residential Facility (CBRF) 59900 General Service Occupations

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TECHNICAL DIVISION

60000 Technical Administration

60100 Air Conditioning and Refrigeration Technology 60200 Automotive Technology 60300 Chemical Technology 60500 Electronic Technology 60600 Mechanical Design 60601 Engine Research and Design 60700 Civil Engineering Technology 60800 Technical Engineering 60900 Electronic Technology 61200 Fluid Power Technology 61300 Metallurgical Technology 61400 Architectural Technology 61700 Tool and Die Design 61900 Plastics Technology 62000 Electromechanical Technology (Mechatronics) 62100 Industrial Welding Technology 62200 Laser Electro Optics 62300 Industrial Manufacturing Technology 62400 Nuclear Technology 62500 Quality Interdisciplinary 62800 Automated Manufacturing 62900 Industrial Materials 63000 Composite Technology 63100 Computer Hardware Technology 63600 Electron Microscopy Technician 69900 Technical Communications

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GENERAL EDUCATION DIVISION

80000 General Education Administration

80100 Communication Skills 80200 Foreign Language 80300 History 80400 Mathematics 80500 Music 80600 Natural Science 80700 Physical Education 80800 Reading 80900 Social Science 81000 Speech 81200 Driver Education 81500 Art 81600 Motorcycle/Moped Driver Education 81800 Group Dynamics for Traffic Safety 81900 Energy Services 82500 Individualized Technical Studies 83100 Communications – General College 83400 Mathematics – General College 83500 College Success – General College 83600 Natural Science – General College 83800 Reading – General College 84000 Multi-Occupational 85100 English 85200 Foreign Language 85300 History 85400 Mathematics 85500 Music and Arts 85600 Science 85700 Health Education 85800 Reading 85900 Social Science 86000 Computer Basics 86100 English as a Second Language 86200 Career Education 87100 Hearing Impaired 87200 Visually Impaired 87300 Students With Disabilities 89000 General Studies 89100 Avocational

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NONINSTRUCTIONAL DIGIT ASSIGNMENTS

The noninstructional organization codes have been segregated into functional areas with the second digit representing the associated function. The three-digit codes provided are the only codes which may be used.

INSTRUCTION

91000 Technical Assistance - Agriculture 91100 Technical Assistance - Business 91200 Technical Assistance - Graphics and Applied Arts 91300 Technical Assistance - Home Economics 91400 Technical Assistance - Industrial 91500 Technical Assistance - Service and Health Occupations 91600 Technical Assistance - Technical 91700 Technical Assistance - Television 91800 Technical Assistance - General Education 91900 General Instruction/Administrators - Administrators, specialists, and support staff with no

direct classroom duties and not identifiable with one or more specific divisions. (Includes economic development administrators and retiree stipends)

INSTRUCTIONAL RESOURCES

92100 Library/Learning Resource Center (Includes all activities related to providing the library

functions of reference/learning materials for student use) 92200 Audiovisual Services (Includes all activities related to providing audiovisual instructional

materials for classroom use) 92300 Instructional Data Processing - Multiple Cost Centers 92400 Distance Learning Support (Includes all noninstructional activities related to support of

distance education) 92800 Other Instructional Resources 92900 Instructional Resources Administration (Includes administration and clerical support whose

activities are general or nonspecific in nature or who can be identified with more than one cost center in this function)

STUDENT SERVICES

93100 Admissions/Registration (Includes all activities related to admission and registration,

including enrollment management) 93200 Recruitment/Placement 93300 Guidance/Counseling (Includes all activities related to guidance and counseling, including

testing, career education, and ATODA) 93400 Student Activities (Includes student organizations, student center, child/parent center,

health center, and athletics) 93500 Financial Aids/Veterans Affairs 93510 Financial Aid – America Reads 93512 Financial Aid – Minority Grant 93513 Financial Aid – Handicapped Grant 93514 Financial Aid – WI Native American Grant 93515 Financial Aid – ACG Yr 1 93516 Financial Aid – ACG Yr 2 93521 Financial Aid – MPTC Foundation 93522 Financial Aid – MPTC Foundation Other 93523 Financial Aid – Private Scholarship

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NONINSTRUCTIONAL DIGIT ASSIGNMENTS (Continued)

93530 Financial Aid – FFWS Grant 93531 Financial Aid – FFWS Stipend 93540 Financial Aid – BIA Tribal 93550 Financial Aid – Parent Loan 93560 WI Covenant Foundation Grant 93561 WI Covenant Scholars Grant 93570 Iraq & Afghanistan Service Grant 93700 Technical Assistance - Student Services (Includes all technical assistance contract activities

that relate to function 3 - Student Services; e.g., guidance, counseling, testing) 93800 Other Student Services (Includes tutors and interpreters) 93900 Student Services Administration (Includes administration and clerical support whose


GENERAL INSTITUTIONAL

95100 District Board 95200 President’s Office 95300 Accounting/Financial Services 96100 IT/Data Processing 96200 Word Processing/Clerical 96300 Public Relations (Includes publications, communications, and governmental relations) 96400 Human Resources (Includes affirmative action) 96500 Duplicating/Printing/Photocopying 96600 Central Services (Includes purchasing, central supply, shipping and receiving, and mail

room) 96800 General Institutional 96900 General Institutional Administration (Includes administration and clerical support whose


PHYSICAL PLANT

97100 Aidable Debt Service 97200 Non-Aidable Debt Service 97800 Physical Plant – FDL 97801 Physical Plant – WB 97802 Physical Plant – BD

AUXILIARY SERVICES

98200 Food Service 98300 Resale (Includes vending) 98400 Cosmetology 98800 Other Auxiliary Services including internal services 98900 Auxiliary Services Administration (Includes administration and clerical support whose


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ACTIVITY

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The last two digits represent the fiscal year (except for building/remodeling, debt service, and multi-year grants).

1 7 = July 1, 2016 – June 30, 2017

1 8 = July 1, 2017 – June 30, 2018

The activity code is assigned by the grants and finance department staff. Projects that renew each year retain the same number, except for the last two digits, which change with each fiscal year. Projects which cross fiscal years retain the same number throughout the duration of the project. Activity codes are required only for projects that require segregation, such as state or federal projects, general fund special projects and agreements, construction projects, and loan accounts. NOTE: The list below is not an all inclusive list of activity codes.

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ACTIVITY (Continued)

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LOCATION

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This two digit number identifies the location within the District. All expenses are to be coded to the location which specifically receives the service or tangible goods. NOTE: Except for certain projects which require additional breakdown, most grants will be coded to location 10. Also all sources/uses accounts are coded to location 10. Expenditures will be coded to the following codes as applicable.

Code Location

07 Beaver Dam

09 Jackson

10 District Office

12 Fond du Lac

15 Hartford

24 Ripon

27 West Bend

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DEFINITIONS OF REVENUE ACCOUNTS 4110: Tax Levy Revenue received from various municipalities in conjunction with the current year property tax levy assessment. 4118, 4119: Tax Levy Refunds Payments paid to various municipalities related to real tax levy adjustments or delinquent property tax assessments that become uncollectible. These are contra-revenue accounts (debit balance). 4120: T.I.F. Distributions Payments received from closeout of a Tax Incremental Financing District. 4210: General State Aids State aid payments distributed to the Wisconsin Technical College System by the State Office based on a formula which includes aidable costs, equalized valuations, and FTEs. 4215: Performance Based Aid State aid payments distributed to the Wisconsin Technical College System by the State Office based on performance s. 38.28(2)(b) Wis. Stats. 4216: Property Tax Relief Aid State aid payments distributed to the Wisconsin Technical College System by the State Office based on the Property Tax Relief Act s. 38.16(4) Wis. Stats. 4217: Payments in Lieu of Taxes State aid payments received in lieu of property taxes on DNR-owned land. These payments are not to be treated as property tax levy nor are they to be included in the amount subject to the mill rate limit. 4218: Payment in Lieu of Taxes - Tax-Exempt Computers State aid funding for business computers exempted from property taxes. 4219: General State Aids Adjustments/Prior Year Final state aid payments distributed to the Wisconsin Technical College System as adjusted for year-end actual calculations of aidable costs, equalized valuations, and FTEs. This payment will reflect an addition or reduction to the previous year’s disbursements which are based on estimated figures. 4240: Incentive Grants State aid funding of the incentive grant programs which provides funds to the Wisconsin Technical College System for new or expanding occupational training programs and the creation or expansion of adult high school, adult basic education, and English as a Second Language courses. 4250: State Grants - State Office Any other state aid funding not including general state aids or incentive grant programs that are disbursed by the WTCS Board. Includes payments for Farm Tuition Reimbursement. 4255: State Grants - Other Sources State funding received from other agencies besides WTCS. Includes payments received for Basic Fire Training Reimbursement and Emergency Medical Training courses (ACT-102).

34

DEFINITIONS OF REVENUE ACCOUNTS (Continued)

4261: WI GI Bill Remission Aid State funding disbursed by HEAB for reimbursement of supplemental payments made under the WI GI Bill (Ss. 38.24(7) and (8)) to the extent that funds are appropriated by the state. 4320 - 4360: Program Fees Program fees are established annually by the Wisconsin Technical College System Board. Program fees are recorded in individual accounts by the type of degree program.

Associate Degree Program Two-year degree programs require credits in general education, basic courses as well as technical courses. They are designed to equip technicians with the understanding and tools to allow them to function more efficiently in their positions. Vocational Diploma Program Less-than-one-year through two-year programs designed with emphasis upon development of a skill necessary for job-entry positions. All programs contain up to 20 percent of general education courses. Graduates are designed to go into skilled crafts or semi-skilled positions. Vocational Adult Program Courses that enable employed students to update skills and improve knowledge relative to their present position. Non-Postsecondary Non-postsecondary is the umbrella term which encompasses all instructional content below the postsecondary level or where instructional level is not applicable. This includes Basic Education, the Hearing Impaired Program (HIP), and the Visually Impaired Program (VIP).

4420 - 4460: Material Fees Material fees are established annually by the Wisconsin Technical College System Board. The fees are based on enrollment and FTE data as well as expenditure information from account codes 5230-5261. The degree programs are recorded in individual accounts. See definitions under program fees. Community service codes refer to non-aidable courses. See definition of these courses under account code 4550. 4511: Out-of-State Tuition Tuition for nondistance education coursework payable by any person whose permanent residence is outside the state or any person whose intent when entering the state is solely to obtain an education. 4521: Postsecondary/Vocational Adult Distance Education Out-of-State Tuition Tuition for distance education coursework payable by any person whose permanent residence is outside the state. 4522: Online Course Fees Additional $10 per credit fee assessed for online courses only. Minimum charge is $10 per course. 4540: Vocational Adult Group Dynamics Fees associated with court-mandated attendance related to “Driving While Intoxicated” offenses.

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4550: Community Services Tuition Fees applicable to non-aidable courses, which are purely informational or are for self-help as well as self-enrichment activities including arts, crafts, games, hobbies, sports, and recreation. 4570: Application Fees A program application fee of $30 is required with the submission of an Application for Admission. Receipt of this fee is required before an application is processed. This fee is not refundable. 4571: Supplemental Fees A per credit fee (5% of program fee) is charged to all students enrolled in postsecondary courses each semester excluding the summer term. Revenues will subsidize districtwide programs in student health, student development, and student life. 4573: Processing Fees A processing fee is charged to students enrolled in any Group Dynamics or Multi-Offender course. The State imposed fees offset administrative costs associated with these courses. 4574: Graduation Fees A graduation fee will be charged at registration for the semester in which graduation is planned. This fee will cover the cost of the diploma cover, diploma or degree, gown, and announcements. 4575: Transcript Fees A transcript fee will be charged for the administrative costs associated with the issuance of transcripts based on student requests. 4577: Student Background Check Fees A background check fee will be charged to cover the direct cost and administrative costs related to obtaining Dept. of Justice and Dept. Of Health and Family Services background checks required for various programs. 4578: Student Driver Check Fees A fee will be charged to cover the direct cost and administrative costs related to obtaining a Motor Vehicle Records check for applicable students. 4579: ACCUPLACER Tests A fee is assessed individuals taking the ACCUPLACER test which is a preadmission test required for certain courses. 4580: Testing Fees Any other testing fees associated with course entrance besides the ACCUPLACER test (account code 4579). Examples of these include testing fees for the nursing program, high school equivalency, or GED tests. 4584: Student Projects Fees Student project fees are assessed on a student by student basis to cover any individual student project costs that are significantly in excess of what the material fee associated with the course covers. Student project fees should never be assessed as part of a course fee, but rather on an individual basis after the student has chosen his/her project and the excess cost has been determined.

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4585: Supplemental Vocational - Adult Seminar/Workshop Fees Those fees approved by the State Board in excess of normal program and material fees associated with a course. 4588: Professional Development Seminar/Workshop Fees Fees paid for students enrolled in short-term (24 hours or less) vocational-adult professional development seminars or workshops related to their field of employment. These are contract 38.24 courses (program fee code 43). 4589: Mandated Training Course Fees Fees paid for courses offered for the purpose of upgrading employed individuals to maintain licensure or certification where the training requirements are mandated by federal regulation, state statute, administrative rule, or professional organization. These are contract 38.24 courses (program fee code 44). 4590: Liability Insurance All students enrolled in courses which are part of a program where client or patient contact requires liability coverage are required to pay liability insurance. The fee is assessed to offset the additional premium cost to the District for programs such as Barber/Cosmetology, AODA, Child Care, Nursing, and other Health programs. 4592: Membership Dues Dues paid by members of nonstudent organizations as allowed under the bylaws. These dues are considered nontaxable. 4593: Deferred Payment Fees A fee charged to students who have opted into one of the deferred payment plans offered by the College. 4594: Access Fees An access fee paid by students who enroll in an Internet course. The amount of the fee is $45 less the amount of the Online Course Fee (4522). 4597: Security Fees A fee assessed to all students enrolled in an on-campus or blended course (FDL, WB or BD) to help offset the cost of campus security services provided by the College. 4600: Contracts - Customized Instruction Revenue associated with a 38.14(3) contract to provide services to a third party for customized instruction which results in the submission of student FTE records to the state office. Each contract is associated with a specific course number of instruction. 4601: Contracts - Tech Prep Revenue associated with instruction at the various high schools in the District under the Tech Prep Program, as defined in s.38.14(3). 4602: Contracts - Department of Corrections Certified Instruction Revenue associated with instruction at various correctional institutions under the educational services contracts.

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4620: Contracts - Technical Assistance Revenue associated with any contract to provide service to a third party that does not provide instruction resulting in FTE generation but rather helps an organization accomplish a goal or objective. An example would be employee testing. 4630: Contracts - WTCS Districts - Circuit Instruction Contract revenue generated from service provided to other WTCS districts for circuit instruction. 4631: Contracts - WTCS Districts - Apprenticeship Contract revenue generated from service provided to other WTCS districts for apprenticeship instruction. 4651: Contracts - Slotters Contract revenue associated with individual high school students who are “slotted” into regular courses as identified under s.118.15(1). 4654: Youth Options Contract revenue associated with high school students who attend Moraine Park classes taught by District instructors. Tuition and book costs are payable by the participating school district. Students receive Moraine Park credit for classes taken. 4660: Interest Income Revenue generated from the investment of available cash in interest-bearing financial statements. 4670: Rental Revenue generated from the rental of District-owned facilities, equipment, uniforms, etc., to the general public for public use. Rates are established by the District Board. 4690: Gifts, Grants, and Bequests Includes gifts or donations from third parties given to the District. Nonmonetary gifts will be recorded at the fair market value on the date of donation. 4695: Fund for WI Scholars Revenue Revenue received to fund the Fund for Wisconsin Scholars grant program. 4720: Other Student Revenue (Student Organizations only) Includes miscellaneous forms of nontaxable revenues including reimbursements or Student Senate subsidies. 4725: Club Dues (Student Organizations only) Club dues are initiated by each individual student club as allowed under the bylaws of the organization. They are collected from the membership of the club and are considered nontaxable. 4736: Student Sales - Tax Included (Student Organizations only) Distinctions between taxable and nontaxable club sales are per Wisconsin Department of Revenue guidelines. Information on what types of sales can be deposited in this account are included in the Club Handbook on the Portal. 4737: Student Sales – Nontaxable (Student Organizations only) See discussion of 4736 above. 4741: Rebates Includes nay rebates received by the College including rebates for p-card activity.

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4801: Sales - Nontaxable Revenue generated from sales to tax-exempt organizations including but not limited to federal, state, and local government/agencies or nonprofit organizations. Proof of tax-exempt status should be requested in written form. Internal sales between departments or campuses are considered nontaxable. 4802: Sales - Tax Included Revenue generated by the sale of taxable items not processed through a cash register. The full selling price includes sales tax, which is removed monthly from the sales account via a journal entry. Examples include student club sales. 4810: Vending Commissions Commissions generated from the sale of vending goods including candy, soda, and coffee. The amount is calculated as a percentage of our sales and is recorded in the vending accounts in the enterprise funds. 4811: Bookstore Consignments Revenue generated from the sale of books held on consignment by the bookstore for students. The revenue represents an administrative fee for handling the sale. It is not considered sales revenue and is excluded from the sales tax calculation. 4844: Equipment Sales - Tax Included Revenue generated from the sale of equipment to third parties. Sales from the surplus equipment sale are coded directly to 4844. Surplus equipment sales for the enterprise fund should be coded to fund 5 (enterprise funds) while all other equipment sales will be coded to fund 3 (capital projects). 4845: Equipment Sales - Nontaxable Revenue generated from the sale of equipment to federal, state, or local government/agencies or nonprofit organizations and also the sale of titled vehicles to any third party. Written confirmation of tax-exempt status should be requested and filed. Sales of enterprise fund equipment should be coded to fund 5 (enterprise funds). All other nontaxable sales are coded to fund 3 (capital projects). 4850: Other Revenue Includes revenue from all other miscellaneous sources not specifically identified in the other account codes. Taxable items should never be coded to this code. 4851: District Paid Insurance Account code specific to the internal service fund (fund 6) to identify the premium amounts charged to the various departments for dental, health, and vision insurance coverages. 4852: Employee Paid Insurance Account code specific to the internal service fund (fund 6) to identify the premium amounts paid by employees to the District for dental, health, and vision insurance coverage. 4857: Gain (Loss) on Sale of Equipment Account code used to identify the difference between the selling price and the book value from the sale of equipment. Used exclusively for enterprise fund equipment disposals only. 4858: Chargeback Revenue Account code specific to the internal service fund (fund 6) to identify chargeback fees charged to the various departments for centralized expenditures. Currently used for copier chargeback only.

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4910: Vocational Education Act Federal aid funding of the Vocational Education Act which promotes the expansion, improvement, and development of equality vocational education programs to meet the needs of special populations including disabled and disadvantaged individuals. 4920: Adult Education Act Federal aid funding to expand educational opportunities for adults and to encourage the establishment of programs of adult education that will assist educationally disadvantaged adults. 4930: Workforce Investment Act Federal funding received for training of the unemployed, underemployed, and the economically disadvantaged. 4940: Department of Vocational Rehabilitation (DVR) Federal funding that provides individualized vocational rehabilitation services to eligible individuals with disabilities so that they may prepare for and engage in gainful employment. 4950: Department of Education Financial aid funding of the Federal Pell, Federal SEOG, and Federal Work Study programs which is received from the Department of Education. This account code is used exclusively in fund 7 (agency funds). 4970: Other Federal Federal revenues received that are not related to any account codes specified in codes 4910-4950.

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DEFINITIONS OF EXPENDITURE ACCOUNTS

SALARIES/BENEFITS: 5000 - 5199 Series The 5000 - 5099 series covers all salaries that are paid on biweekly payrolls. Account codes include 5000 through 5099 as discussed below. The 5100 - 5199 series covers all related benefit expenses.

5000: HR Contingency (all EE groups) Account used for budget purposes only to budget for personnel contingency and turnover. 5001: Management/Confidential Account to define all employees with management/confidential status defined by the college. 5010: Curriculum Development This code is used for curriculum development and should be coded to the cost center of the instructional area for which the curriculum is being developed. 5011: Staff Development Personnel account utilized for staff development activities. 5040 - 5042: Support Professionals Includes all individuals included under the Moraine Park Support Professionals Bargaining Agreement with the exception of Maintenance. 5050 - 5052: Service/Maintenance Includes those individuals responsible in maintaining the facilities and grounds. 5070: Instructor (Contract Only) Includes instructors who have been issued a contract with the District to teach in full-time programs. 5071: Adjunct Faculty (Call Staff) Includes those instructors who teach part-time in the instructional programs. Also includes substitutes for full-time instructors. These individuals are not issued full-time teaching contracts. 5072: Teachers - Noninstructional Used to code noninstructional activities for instructors (i.e., meetings, clinical orientation, and travel time). 5078: Advisorships Includes payment to full-time contract instructors for program advisorship. 5090: Student Employees Includes all students regardless of funding source. 5099: Retirees Includes all stipends and other remuneration attributable to early retirement and post-retirement for all individuals previously employed by the District.

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DEFINITIONS OF EXPENDITURE ACCOUNTS (Continued)

EXPENSES: 52XX – 59XX

5201: Travel - Mileage Includes reimbursement for employee mileage at the Board-established rate. Mileage reimbursement to outside parties for contracted instruction or contracted services should be charged to accounts 5301 or 5350, respectively. 5202: Travel, Meals, Lodging, Etc. Includes reimbursement for employee meals, lodging, air fares, enterprise rentals, bus fares, tips, and taxi expense connected with business seminars, conferences, etc. Travel, meal, and lodging reimbursement to outside parties for contracted instruction or contracted services should be charged to accounts 5301 or 5350, respectively. All catering provided by Moraine Park’s Culinary Arts department should be charged to this account. Any catering (including refreshments purchased at a grocery or other retail store) should be charged to 5350. 5205: Conference Registration Included in this category are the registration fees incurred by District staff for seminars, conferences, meetings, or training programs off-site. 5210: Professional Growth Included would be all costs associated with classes/education taken by employees and reimbursed by Moraine Park per personnel contract specifications. 5220: Subscriptions/Membership Fees Includes newspapers, magazines, newsletters, and other publications which are published on a regularly scheduled basis. All subscriptions should be routed through the library department to be catalogued. Includes annual services for online research subscriptions. Also includes organizational fees or dues incurred by District staff or for District purposes. This does not include license agreements for software or equipment usages. Refer to class code 5351. 5230: Instructional Supplies Any supplies used in the calculation of material fees that meet the criteria listed below. This account is not to be used for printing of letterhead, envelopes, forms, etc. Refer to class code 5261. Student club/organization supplies are excluded. To be included in 5230, items must meet the following criteria. 1. The items must be consumed, expended, or diminished in function through use within one

year. This would exclude reference books, furniture, equipment, tools, etc., that will be used longer than one year.

2. The items are used by students and instructors in the direct instructional process. Direct

instructional process means the interaction which occurs between the instructor and the students during scheduled class periods and related lab work.

3. They are tangible items. License agreements, service agreements, or rentals would be excluded.

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5231: Noninstructional Supplies Includes noninstructional items that do not meet the criteria for 5230 or 5250 (for example: office supplies). License agreements, service agreements, rentals, and other nontangible items would not be included here. By definition, the administrative cost centers for each instructional area (i.e., 100, 200, 300, etc.) should use class code 5231 for supply charges. 5234: Reference Books Reference books which are new and/or replacements to the library collection. Superseded or superannuated books should be purchased under this expenditure category. 5239: Supplies (38.14 contracts only) This account is defined the same as accounts 5230 and 5231 above, however, it is used only for items included in 38.14 contract agreements. 5240: Vehicle Gasoline Included in this category is only the cost of gas for District-owned or leased vehicles. 5250: Minor Equipment Includes new, upgraded or replacement equipment, tools, or furniture with a cost of less than $1,000 and a life expectancy of at least two years. The price includes purchase price plus freight and installation charges. 5251: Minor Software Includes new or replacement software with a cost of less than $1,000 and a life expectancy of at least two years. The price includes purchase price plus freight and installation charges. 5259: Postage Includes postage stamps, bulk mailings, and United Parcel Service charges. Currently, all postal charges are included in the communications department and UPS charges are coded to the receiving department. 5260: Duplicating Includes duplicating charges directly charged to a project at an established cost per copy as well as duplicating services provided by an outside vendor. This account is used for internal printing and copying. This class code is not to be used for printing or advertisement items such as brochures, posters, catalogs, etc. Refer to class code 5261 for printing/advertisement. 5261: Printing Cost of booklets, pamphlets, circulars, programs, posters, reprints, reports, bulletins, catalogs, or other publications purchased directly from a publishing house, printer, or private agent for advertising purposes – external printing. Payments to newspapers, advertising agencies, and printers for advertisements. Includes cost of artwork, layout, and design. 5270: Advertising Includes payments to magazines and newspapers for printing classified ads. Payments to newspapers, magazines, and advertising agencies for promotional advertising, including cost of artwork, displays, student recruitment/other advertising (radio and newspaper). 5280: Vehicle Maintenance and Repair Included are all types of repairs to District-owned or leased vehicles. Example: Tires, tune-ups, etc.

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5285: Equipment Repair Includes repair parts and labor by an outside vendor for repair of all types of equipment (instructional, administrative, custodial, audiovisual, computers, and related peripheral equipment). If a staff member is retained on a part-time basis to repair a piece of equipment, salary should be charged to appropriate program area, Account Code 5050 - Service Maintenance. 5286: Building/Site Maintenance and Repairs Included are all types of repairs to facilities and sites. Example: Repairs to heating or electrical systems, elevators, doors, windows, sidewalks, landscaping, etc. 5301: Professional Academic Contracts Included are expenses paid to a company, individual, or agency for providing instruction whereby the instructor of record is not an employee of Moraine Park Technical College. Expenditures coded to this account must use the cost center component of the course within the account number. Payments of meals, travel, and lodging associated with this instruction should also be coded to 5301. All expenditures are reported as contracted employees under the Staff Accounting System. 5350: Other Contracted Services Includes all contracted services not related to maintenance and license agreements (see 5351). This may include security contracts, on-site or on-line training, student activity performers, etc. Costs of meals, travel, and lodging associated with the service from the independent contractor will also be charged to 5350. All catering (including refreshments purchased at a grocery or other retail store) should be charged to this account. In order to be classified as a contracted service, a service must be performed specifically for Moraine Park. As an example, computer software written or modified specifically for Moraine Park can be included under contracted services. If the software is available as a stock item and not specifically modified for use by Moraine Park, it should be included as computer software (major or supply item, depending on cost). 5351: Maintenance/License Agreements Included would be services for maintenance agreements on equipment or software. Maintenance contracts would include the cost of repair parts, supplies, and labor to maintain the equipment. For software, it would include the cost of services to maintain the software. If a newer version or different brand of software is purchased, it should be included as computer software (major or supply item, depending on cost). 5370: Professional Fees The cost paid to an outside firm or agency for providing professional services including audit, legal, and consulting services. Also includes royalty fees paid for duplication of prepared audiovisual material. 5412: Equipment/Other Rental Includes rental for all types of equipment and other items except for facilities. Example: Copy machines, computer rental, film rental, rental of typewriters, and other equipment. 5418: Facilities and Classroom Rental Included are charges for the rental of classrooms, office, and storage facilities.

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5432: Uncollectible Student Fee Expense The write-off of student fees associated with NSF checks as well as expenses related to the direct collection process. 5434: Bank Service/Credit Card Fees Included are fees charged by financial institutions related to banking services or processing fees. 5435: WI GI Bill Supplemental Payments Supplemental payments made to students under the provisions of the WI GI Bill (Ss. 38.24(7) and (8)). 5440: Workmen’s Compensation Insurance Premiums for worker’s compensation coverage. 5441: Unemployment Compensation Payments of the District unemployment compensation claims. 5442-5447: Insurance Includes premiums for general liability, property, auto, District Board members, employee bonding, and stop-loss for self-funded health insurance coverage. 5450: Telecommunication Includes all expenses for telecommunication services. Example: Installation and local/long distance, cellular and internet service charges. 5455: Utilities Included would be all types of costs for heat, electricity, and water and sewer. 5460: Depreciation A periodic charge of a capital asset’s original cost over its expected useful life. 5501: Student Clubs - Mileage (Student Clubs Only) Includes reimbursement for club member/advisor mileage at the IRS established reimbursement rate for business miles. Mileage reimbursement to outside parties for contracted services should be charged to account 5550. 5502: Student Clubs - Meals, Lodging, etc. (Student Clubs Only) Includes reimbursement for club member/advisor meals, lodging, air fares, bus fares, tips, and taxi expense connected with seminars, conferences, etc. Travel, meal, and lodging reimbursement to outside parties for contracted services should be charged to account 5550. 5505: Student Clubs - Conference Registration (Student Clubs Only) Included in this category are the registration fees incurred by club members/advisors for seminars, conferences, meetings, or training programs. 5520: Student Clubs - Subscriptions/Membership Fees (Student Clubs Only) Includes newspapers, magazines, newsletters, and other publications which are published on a regularly scheduled basis and purchased by student clubs. Also includes organizational fees or dues incurred by club members/advisors for club purposes.

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5531: Student Clubs - Supplies (Student Clubs Only) Includes any supply items purchased by the club as well as any miscellaneous expenses not meeting the criteria for the other expense categories. 5550: Student Clubs - Other Contracted Services (Student Clubs Only) Includes all contracted services except for maintenance. This may include security contracts, training, student activity performers, etc. Costs of meals, travel, and lodging associated with the service will also be charged to 5550. Also, all catering should be charged to this account. In order to be classified as a contracted service, a service must be performed specifically for the club.

5560: Student Clubs - Duplicating (Student Clubs Only) Includes duplicating charges directly charged to a club at an established cost per copy as well as duplicating services provided by an outside vendor. This class code is not to be used for printing or advertisement items such as brochures, posters, catalogs, etc. 5600: Student Financial Aid Includes the costs involved in distribution of the Pell and SEOG as well as all other federal, state and private aid programs. 5650: Recruitment Expense Includes expenses related to the advertising/hiring of new personnel to include travel, lodging, meals, etc., for individuals interviewed. 5660: Student Stipend Includes payment to students as approved by various federal grants as a stipend to offset various cost of living expenditures. 5698: Discounts Earned Represents the amount of discounts received for payments to vendors within their term arrangements. 5699: Miscellaneous Expense Includes miscellaneous items not included under any other class code. The annual charge for the adjustment to the vacation liability is recorded in 5699. 5701: Purchases - Resale Includes expenses incurred by the auxiliary service operations for the purchase of inventory items which are for resale to customers. 5702: Supplies - Resale Includes expenses incurred by the auxiliary service operations for the purchase of supply items which are for resale to customers. 5705: Freight Includes cost of freight incurred with the purchase of resale items. 5710: Lump Sum Fringe Benefits Includes insurance expenses for the District’s self-funded health, dental, and vision coverage. This account can only be used within the Internal Service Fund.

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5711: Other Contracted Services Includes administrative expenses related to the District’s employee insurance coverage. This account can only be used within the Internal Service Fund. 5712: Insurance – Stop Loss Includes insurance stop loss expenses related to the District’s employee insurance coverage. This account can only be used within the Internal Service Fund.

5810: Land Includes those expenses incurred for new land purchases to include legal and title fees, surveying fees, appraisal, site preparation costs (clearing, filling, and leveling), and demolition of unwanted structures. 5811: Site Improvement Includes those expenses incurred for new site development. Example: New sidewalks, new parking lot, etc. 5820: Buildings Included would be construction of new facilities or additions to existing facilities. 5830: Improvements/Remodeling Included would be any renovation of existing facilities. Example: Making two rooms into one, moving a fixed item of equipment which is considered to be a part of a building.

5840: Major Equipment Major equipment includes the purchase price of new equipment plus freight and installation charges for an item or items that have a life expectancy of two years or more AND a cost of $1,000 or more. 5841: Major Software Major software is defined as a computer software with a cost of $1,000 or more per item AND has a life of two or more years. 5860: Architect Fees The cost of contracting an architect to provide the District architectural services. 5861: Consultant Fees Includes the cost of consultants (i.e., environmental, legal, financial, etc.) required as part of a capital outlay expenditure. 5900: Long-Term Principal Included in the debt service fund to record the principal payments of the District’s general obligation debt.

5920: Long-Term Interest Included in the debt service fund to record the interest payments of the District’s general obligation debt. 5970: Agent Fees Payments to financial advisors/consultants/institutions incurred during the issuance or payment of general obligation debt.

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OTHER RESOURCES: 60XX 6010: Interfund Transfers In Classified as an “Other Financing Source”; this code is used to record legally authorized transfers between funds. 6019: Interfund Transfers In – Non-Aidable Classified as an “Other Financing Source”; this code is used to record legally authorized transfers between funds (from proprietary funds only). 6030: Proceeds From Debt Classified as an “Other Financing Source”; this code is used to record the proceeds from debt borrowing in the appropriate fund.

OTHER USES: 70XX 7010: Interfund Transfers Out Classified as an “Other Financing Use”; this code is used to record legally authorized transfers between funds.

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CHECK REQUEST FORM This form should be used for request of checks not associated with the order of goods or services. Examples would include conference registrations or reservations. Submissions should include the “Pay to” name and address including a social security number (if applicable), description, amounts, account numbers, handling instructions, and signatures and completion dates for both the originator and supervisor. This form and any attachments should be sent to Accounts Payable in the Accounting/Financial Services department. Please allow a minimum of 2 days to complete processing of your request. Forms are available on MyMPTC – Employee/List of Common Employee Forms/Check Request.

EXPENSE VOUCHERS Employee expense reimbursements are to be submitted on an expense voucher form, which must include name, employee number, date and all expense detail including designation, miles, amounts, descriptions, etc. Cost information should be included and extended, reduced by any travel advances received. In addition, all account numbers should be filled in. The form must be signed and dated by the employee as well as the supervisor before it is sent to Accounts Payable in the Accounting/Financial Services department. The form needs to be sent via email with all scanned receipts / other documentation to the MPTC Expense Voucher email address. MPTC Expense Vouchers at [email protected]. All employee expense vouchers are reimbursed via direct deposit on the same days as the College’s paydays (but via a separate direct deposit). Once payment has been made, you will be able to view via Banner what was paid and actually see the expense voucher and receipts that were processed. Forms are available on the MyMPTC – Employee/List of Common Employee Forms/Expense Voucher Please refer to the Expense Reimbursement policy for a detailed description of allowable expenses.

CONTRACTED SERVICES/INSTRUCTION The Independent Contractor Agreement form must be filled out completely and forwarded to Accounts Payable before any payment will be processed. If the payment is for a specific course, the CRN number must be included on the invoice and be charged to 5301.

WEEKLY HOURS WORKED TIMESHEETS Weekly Hours Worked timesheets are used to process payroll for student employees and all temporary and substitute support staff. The timesheets must be completed with the dates, hours, rate of pay, account number, employee signature and supervisor signature and forwarded to payroll weekly. The timesheets can be obtained from: Work Study (lavender or gold slips): Financial Aid Office Tutors (blue slips): Tina Sellers (Basic Education) Notetakers (green slips): Bonnie Bauer (Special Services) Temps (yellow slips): Donna Freund (Payroll) Note: Use of temporary support staff must be pre-approved by Human Resources.

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COURSE INSTRUCTION AGREEMENTS Course Instruction Agreements must be completed for all courses that are taught as adjunct faculty and/or any non-instructional activities. Course Instruction Agreements are generated in Banner by the instructional area and a signed copy of the agreement or a signed pay authorization card attached to the agreement are sent to payroll. The agreement will contain the position, suffix, dates, hours, and course number (if applicable), rate of pay and account number. The agreement should also contain an explanation of the type of non-instructional work performed or who the instructor is subbing for. Refer to the Compensation Administration Procedure for correct hourly rates.

2013-2014 financial accounting handbook

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