account code dictionary · department user manual 03/94 (revision 35 – 07/18) account code...

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© The University of Lethbridge – BANNER FINANCE SYSTEM Department User Manual 03/94 (Revision 35 – 07/18)

ACCOUNT CODE DICTIONARY A. REVENUE CODE DESCRIPTION TYPES OF ENTRIES

BUDGET ACCOUNT

Grants - Grants received from the Provincial Government, Federal Government or other sources

3011 Provincial Operating Grants- Advanced Education

Regular operating grant revenue received from Enterprise and Advanced Education, (other than research grants).

3011

3012 Provincial Operating Grants-Regular

Regular operating grants received from sources other than Enterprise and Advanced Education.

3011

3013 Provincial Operating Grant-Special

Other grants from Enterprise and Advanced Education, generally one time funding.

3011

3015 Other Provincial Grants

Grants from provincial departments other than Enterprise and Advanced Education.

3011

3017 Provincial Grants - ASRA

Non research funding from Alberta Science Research Authority.

3011

3020 Other Federal Grants Non research funding from other federal sources, (eg. Natural Resources Canada, Indian & Northern Affairs, etc.).

3020

3021 Federal Grants - CFI Non research funding from Canadian Foundation for Innovation.

3021

3030 Operating Grants-Other

Non Provincial or Federal funding for non-research purposes, (eg. Alberta Universities Athletic Association).

3030

3031 Adv Ed – Access to Future Fund

Matching funds from Enterprise and Advanced Education for donation revenue received.

3011

Tuition & Fees Revenue

3110 Fall Tuition Fees paid for instruction received for the months September through December.

3110

3115 Spring Tuition Fees paid for instruction received for the months January through April.

3110

3120 Summer Session I Tuition

Fees paid for instruction received for the months of May and June.

3110

3125 Summer Session II Tuition

Fees paid for instruction received for the month of July. 3110

3130 Summer Session III Tuition

Fees paid for instruction received for the months July and August.

3110

3154 Student Administration Fee – Spring

Administration fees collected for Spring semester 3151

3155 Student Administration Fee – Fall

Administration fees collected for Fall semester 3151

3156 Student Administration Fee – Summer I

Administration fees collected for Summer session I semester

3151

3157 Student Administration Fee – Summer II

Administration fees collected for Summer session II semester

3151

3158 Student Administration Fee – Summer III

Administration fees collected for Summer session III semester

3151

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A. REVENUE CODE DESCRIPTION TYPES OF ENTRIES

BUDGET ACCOUNT

3201 Application Fee Fees collected for processing each new application for admission.

3201

3202 Transcript Fee Fees collected to process an official transcript 3201 3203 Late Registration Fee Application fees collected to attend the University after the

deadline 3201

3204 Challenge Fee Fees collected from students wanting to challenge a course

3201

3205 Non-Refundable Deposit

Revenue received from the prepayment of registration/admission deposits required before students can register for classes.

3201

3206 Open Studies Student Fee

Fees collected from open studies students taking courses, (students that are not admitted to any program).

3201

3207 MA or MSc Application Fee

Fees collected from students applying to enroll in specific graduate studies programs.

3201

3208 Graduation Fee Fees collected to process diplomas. 3201 3209 MA or MSc Fees Fees paid for instruction received in Master of Arts or

Master of Science programs. 3201

3210 Non-Credit Fee Fees paid for instruction received in non-credit programs. 3201 3211 Placeholder Fee Fees paid by MEd students to maintain admission status

in the program when no course registrations exist. 3201

3212 Master of Education Fee

Fees paid for instruction received in the Master of Education program.

3201

3213 Tuition Administration Fee

Administrative fees collected per employee agreements. 3201

3214 MEd - Off Campus Delivery Fee

Fees paid to attend Master of Education classes off campus

3201

3215 PhD Fees Fees paid for the Doctor of Philosophy program. 3201 3216 Master of

Counselling Fees Fees paid for instruction received in the Master of Counselling program.

3201

Other Fees Revenue

3252 Sports and Recreation Services Fee

Fees collected from students and other individuals to allow them to access various recreational facilities and events both on campus and throughout the city.

3252

3253 Language Centre Fees

Fees collected from students enrolled in the English for Academic purposes, the Writing for University course and Alberta University’s Writing Competence Test.

3253

3254 Other Fees Fees collected which do not fit into the above categories, (eg. International Student Health Centre Insurance Fee, Sports & Recreation passes and punch cards).

3254

3255 Music Conservatory Fee-Fall

Fees collected from students enrolled in non-credit Music Conservatory instruction during the months September through December.

3255

3256 Music Conservatory Fee-Spring

Fees collected from students enrolled in non-credit Music Conservatory instruction during the months January through April.

3255

3257 Music Conservatory Fee-Summer

Fees collected from students enrolled in non-credit Music Conservatory instruction during the months April through June.

3255

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BUDGET ACCOUNT

Investment Income

3310 Investment Income Income generated from investments.

3310

3311 Unrealized Investment Revenue

Gain or loss realized on recording investments at market value versus cost. For Financial Services use only.

3310

Other Interest Income

3321 Student Rec. Interest-Fees

Interest income generated on overdue student fees. 3321

3330 Interest Income-Other

Interest income generated by sources not included in the above listed categories.

3330

Other Income

3341 Insurance Proceeds Funds received as a result of an insurance claim. 3341 Miscellaneous Revenue

3351 Misc. Revenue - Foreign Exchange

The difference in exchange rates from the date an invoice is posted to the date the cheque is actually processed.

3351

3352 Misc. Revenue - Cash Over/Short

Any overages or shortages resulting when cash accounts are closed out and balanced.

3351

3354 Misc. Revenue - Other

Any revenues not included in other categories, or revenues received from non-regular type of business activities, (eg. Non-receiptable part of donations, auction revenue, fundraising dinners, ticket exchange fees, field trips, lost and found cash, revenue from charging third parties to use fax or photocopiers, courier fees, etc.).

3351

3355 Misc. Revenue - External Salary Recovery

Staff payments paid by the University but reimbursed by an external source.

3351

3356 Misc. Revenue - External Scholarships Recovery

Scholarships paid by the University but reimbursed by an external source.

3351

3357 Misc. Revenue - Microcomputer Warranty Fee

Revenue collected by Information Technology to perform warranty services on computers purchased through the University.

3351

3358 Misc. Revenue – Royalties

Revenue received from Royalty payments 3351

3359 Misc Revenue – Microsoft Campus Ag.

Licensing fees collected for IT for sale of Microsoft products to faculty and staff.

3351

Rental Revenue

3401 Rental – Facilities Revenue collected as a result of renting University facilities to off-campus parties, this would include

3401

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BUDGET ACCOUNT

gymnasium rental and conference facilities. 3402 Rental – Lockers All revenue collected as a result of locker rentals. 3401 3406 Rental - Other Revenue collected for miscellaneous rentals, such as

instruments, prop rentals, etc. 3401

Research Revenue - The following accounts shall be used to record funds to support research received in the form of a grant or by means of a contract from sources

3551 RRF Cdn Research Chair

Canadian Research Chair funding received from NSERC, SSHRC, and CIHR.

3551

3552 RRF Cdn Stroke Network

Stroke network funding from the Network Centre of Excellence.

3551

3553 RRF Cdn Fdn Climate and Atmospheric

Federal research funding from the Canadian Foundation for Climate and Atmospheric Sciences.

3551

3554 RRF Cdn Network Toxicology Centres

Federal research funding from the Canadian Network Toxicology Centre.

3551

3555 RRF Natural Resources Cdn

Federal research funding from Natural Resources Canada.

3551

3556 RRF Cdn Water Network

Federal research funding from the Canadian Centre of Excellence for the Canadian Water Network.

3551

3561 RRF NSERC Grants Federal research funding from the National Sciences and Engineering Research Council.

3551

3562 RRF SSHRC Grants Federal research funding from the Social Sciences Humanities Research Council.

3551

3563 RRF Other Federal (Cdn)

Federal research funding from other agencies (CSA Public Works)

3551

3564 RRF Health & Welfare Canada

Federal research funding from Health & Welfare Canada. 3551

3565 RRF CIHR Federal research funding from the Canadian Institute of Health Resources.

3551

3566 RRF CFI Grants Federal research funding from the Canadian Foundation for Innovation and Science.

3551

3567 RRF Supply and Service Canada

Federal research funding from Supply and Services Canada.

3551

3568 RRF Environment Canada

Federal research funding from Environment Canada. 3551

3569 RRF Western Economic Diversification

Federal research funding from Western Economic Diversification.

3551

3573 RRA Other Alberta Other provincial research funding, (eg. Alberta Cancer Board, Alberta Parks and Tourism, Health Quality Council of Alberta, etc.).

3570

3575 RRA AAET Provincial research funding from Alberta Advanced Education and Technology.

3570

3578 RRA AB Education Provincial research funding from Alberta Education. 3570 3579 RRA AB Environment Provincial research funding from Alberta Environment. 3570 3580 RRAFI Assoc,

Found, Instit Research funding from provincial associations, foundations and institutes, (eg. Norliem Foundation, Alberta Conservation Association, Alberta Breast Cancer Foundation, etc.).

3580

3583 RRA AB Gaming Provincial research funding from the Alberta Gaming 3570

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BUDGET ACCOUNT

Research Institute Research Institute. 3584 RRA AB Foundation

for the Arts Provincial research funding from the Alberta Foundation for the Arts.

3571

3585 RRBI Other Business, Industry, NPO

Non-government research funding from private business or industry, (eg. Monsato Canada, etc.).

3585

3586 RRA Advances from Provincial Instit

Advances from provincial institutes for research funding. 3570

3587 RRA AB Innovates – Health Solutions

Provincial research funding from Alberta Innovates – Health Solutions.

3570

3588 RRA AB Innovates – Technology Futures

Provincial research funding from Alberta Innovates – Technology Futures.

3570

3589 RRA AB Innovates – Energy & Env Solut

Provincial research funding from Alberta Innovates – Energy & Environment Solutions.

3570

3590 RRA AB Innovates – Bio Solutions

Provincial research funding from Alberta Innovates – Bio Solutions.

3570

3591 RRA Alberta Innovates

Provincial research funding from Alberta Innovates 3570

3595 RR Self-Funded Revenues received from researchers to fund their own research projects.

3595

3600 RROP Other Province

Other provincial research funding. 3600

3626 RROP Advances Non AB Prov

Other provincial non-government research funding. 3624

3627 RROP – Other International

Other international research funding, (eg. National Institute of Health, US Department of Energy).

3624

3628 RROP Ont Problem Gambling

Other provincial research funding from Ontario Problem Gambling.

3627

3651 RRAFI Advances Non Gov’t

Other provincial research funding received from associations, foundations and institutions.

3580

3652 RRAFI Heart and Stroke Foundation

Research funding received from the Heart and Stroke Foundation.

3580

3677 RRBI AVAC Research funding received from AVAC Ltd. 3585 3691 Grant – Other

Government Research funding received from non-provincial, non-federal government sources.

3691

Endowment/Trust Revenue - The following accounts shall be used to record all revenue received from endowments and donations.

3727 Donations – Students’ Union

Student contributions (through fee assessment), for LINC and daycare buildings.

3731

3729 Donations – Others Non charitable donation receipt revenue, for which no tax receipts are issued. (eg. donations from foundations that cannot claim back the donation due to tax status restrictions for charitable entities).

3731

3730 Endow/Trust Rev – Held on Behalf

Special funding for non-university funds, (eg. Centre for Water Institute Research).

3730

3731 Donation Revenue Receipting of charitable gifts. For University Advancement use only.

3731

3732 Donations – Gift in Kind

Charitable donation receipt revenue for gift in kind, (eg. art work, costumes, collections, etc.).

3731

3733 Donations – Gift in Non charitable donation revenue for gift in kind, (eg. 3731

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BUDGET ACCOUNT

Kind non-receipted vendor discounts, additional product donated at no cost, etc.).

3734 Donations – Gift in Kind Capital

Non charitable donation revenue for capital gift in kind (eg. vendor discounts, additional capital equipment or software at no cost, etc.)

3731

Internal Sales – Revenue received from other departments (or funding sources)

3801 Sales to Operating Revenue received from sales to operating departments (funds starting with 11xxxx, 16xxx). For organization codes 65xx and 6120, use account 3804. For Parking 78105-6542, use account 3805.

3801

3802 Sales to Research Revenue received from sales to research funds, (funds starting with 13xxx, 14xxx, 40xxx-45xxx, and 47xxx). For 49xxx funds, use account 3901.

3801

3803 Sales to Trust Revenue received from sales to trust funds, (funds starting with 50xxx, 52xxx, 60xxx, 65xxx). For funds 54xxx and 58xxx, use account 3901.

3801

3804 Sales to Capital or Facilities

Revenue received from sales to Capital or Facilities, (funds starting with 80xxx and any fund with organization codes 65xx and 6120). For Parking 78105-6542, use account 3805.

3801

3805 Sales to Ancillaries Revenue received from sales to ancillary departments, (funds starting with 71xxx to 76xxx and Parking 78105). For 77xxx funds, use account 3901.

3801

External Revenue

3901 External Revenue Revenue received from third parties such as students or external entities pertaining to normal business activities, (eg. sale of textbooks to students, career fair revenue, sports and recreation programming, print jobs for non-department customers, etc.).

3901

3902 Consulting Revenue Revenue received from third parties for consulting work. 3902 3903 Advertising Revenue Revenue received from third parties for advertising. 3903 3904 Sales – Gift

Certificates Revenue received from third parties for gift certificates. 3904

Capital Grants - The following accounts shall be used to record capital funding received from the Provincial Government, Federal Government or other sources for the purposes of capital expenditures.

3951 Capital Grants Grants received specifically relating to new construction projects. (eg. revenue from Advanced Education’s Building grants, or from Infrastructure Maintenance Program).

3951

Other Capital Revenue

3971 Surplus Sales Revenue collected from sale of expendable equipment & furnishings.

3901

3972 Misc. – Capital Revenue

Revenue received from miscellaneous external sources for capital projects, (eg. funding from Students’ Union, Sodexo, Sun Life, etc.).

3901

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BUDGET ACCOUNT

3973 Gain (Loss) on Sale Net result from recording gains and losses on the sale of university capital assets. For Financial Services use only.

3974

3974 Amortization of Deferred Capital Contribution

Represents amounts brought into income for accounting purposes from the amortization of capital assets purchased in prior years using externally restricted contributions. For Financial Services use only.

3974

Parking Revenue

3981 Parking Revenue – Permits

Revenue collected from sale of parking permits. 3981

3982 Parking Revenue – Meters

Revenue collected from campus parking meters. 3981

3983 Parking Revenue – Fines

Revenue collected from parking fines. 3981

Reserve Transfers

4000 Reserve Transfers Transfers to/from operating/capital reserves. For Financial Services and Financial Planning use only.

4000

4100 Departmental – Carryforwards

Carryforward of prior year’s unspent budget, (budget entries only). For Financial Services use only.

4100

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B. LABOUR CODE DESCRIPTION TYPES OF CHARGES BUDGET

ACCOUNT Academic Salaries - The following accounts represent accounts to which all academic salaries for regular full-time and “full-time limited term” appointments (per bargaining unit definition) as well as salaries for Senior Academic Administrators are to be charged. Refer to the University of Lethbridge Faculty Handbook for applicable terms and conditions.

5100 Salaries – Faculty Salaries paid for regular hours, including leave with pay for continuing appointments.

5100

5101 Salaries – Term Faculty Salaries paid for regular hours, including leave with pay for faculty term appointments.

5100

5105 Salaries – Instructors Salaries paid for regular hours, including leave with pay for continuing appointments.

5100

5106 Salaries – Term Instructors

Salaries paid for regular hours, including leave with pay for term Instructor appointments.

5100

5110 Salaries – Librarians Salaries paid for regular hours, including leave with pay for continuing appointments.

5100

5115

Salaries – Retiring Allowances

Retiring allowances paid as defined in the Terms of the Faculty Handbook.

5100

5130 Salaries – Secondments Salaries paid to faculty by the University while working at another institution.

5130

5135

Salaries – Sessional Lecturers

Salaries paid as per contract of session. 5130

5136 Salaries – Summer Session

Salaries paid as per contract of session.

5130

5140 Salaries – Graduate Assistants

Salaries paid for teaching assistantship. 5130

5150 Salaries – Scholar and Bursaries

Payment to students for scholarships and bursaries. 5150

5151 Salaries – Scholarships (non-University)

Payments to students for non-University scholarships and bursaries.

5150

5152 Salaries – Fellowship Payments for grad fellowships.

5150

5155 Salaries – Conservatory Instructors

Payments to Music Conservatory instructors. 5130

5165 Salaries – One Time Payments

Payment to individuals on a one-time basis, (eg. honorariums).

5130

5170

Salaries – Taxable Living Allowance

Taxable allowances paid to faculty for living expense, (eg. rent).

5130

5171 Salaries – Academic Support

Salaries paid as per contract of terms, (eg. practicum supervisors, studio assistants, teaching assistants, lab tutors, etc.).

5130

5175 Academic – Vacation Pay Vacation pay as per labor legislation.

5130

5195 Contracts – Instructional Contracts with corporations for the instruction of credit courses paid through accounts payable. Individuals paid for the instruction of credit courses are paid through payroll.

5130

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ACCOUNT AUPE Salaries - The following accounts represent accounts to which all AUPE salaries for “continuing”, “full-time temporary”, “part-time temporary”, “project”, “student”, and “student support” (per AUPE agreement definition) positions are to be charged. Refer to the current Collective Agreement between The University of Lethbridge and the Alberta Union of Provincial Employees for applicable terms and conditions.

5201 AUPE Salaries – Continuing Position

Salaries paid for regular hours including leave with pay (i.e. sick leave, paid holidays, special leave, etc.) NOTE: - Where applicable, charge overtime pay to 5224. - Where applicable, charge vacation pay to 5225. - Where applicable, charge shift differential to

5227. - Charge hourly wages to 5221, 5222, or 5212. - Charge Exempt Support Staff salaries to 5251.

5201

5202 AUPE Salaries – Retiring Allowances

Retiring allowances as negotiated by The U of L Board of Governors for former AUPE members.

5201

5204 AUPE Salaries - Apprentice

Salaries paid to apprentices for regular hours including leave with pay.

5201

Student Salaries

5211 Salaries – Student positions

Payments to employees who are also students at The University of Lethbridge, (eg. student markers). Student position vacation pay is charged to account 5213.

5211

5212 Salaries – Student AUPE Payments to students filling support staff positions, (eg. students occupying lifeguard positions, or students in clerk typist I positions). Student AUPE vacation pay is charged to account 5225.

5211

5213 Salaries – Student Vacation Pay

Vacation pay to students occupying student positions, (excluding 5212 positions).

5211

Other Payroll

5221 Wages – Full-Time Temporary

Payments to employees appointed to positions that are of limited duration. These employees would be full-time and usually paid at an hourly rate, (AUPE or non-classified). Student positions should be charged to account 5211 or 5212.

5221

5222 Wages – Part-Time Temporary

Payments to employees appointed to positions that are of limited duration. These employees would work less than full-time and paid at an hourly rate, (AUPE or non-classified). Student positions should be charged to account 5211 or 5212.

5221

5223 Salaries – Limited Term, AUPE

Payments to employees hired on a limited term as defined by the Collective Agreement.

5221

5224 Overtime Payments for all overtime, callout and standby pay. 5221 5225 AUPE/Non-classified -

Vacation Pay Payment for vacation pay. 5221

5226 Acting Incumbency AUPE Payments to employees for acting incumbency as provided for under Article 33 of the AUPE Agreement.

5221

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ACCOUNT 5227 Salaries – Shift

Differential AUPE Payments to employees for weekend premiums and shift differentials as provided for under Article 21 of the AUPE Agreement.

5221

5229 Prepaid Benefits Payments made by staff members prepaying benefits. 5221 5239

Salary Advance – Clearing

For Payroll and Benefits or Financial Services use only.

5239

ESS, APO, Management Salaries - The following accounts represent accounts to which all

salaries paid for regular hours worked including leave with pay (i.e. sick leave, vacation, paid holidays, special leave, etc.) for members of the Exempt Support Staff, Administrative Professional Officers, and Management Group are to be charged. Refer to the appropriate agreement or Policy and Procedure Manual for applicable terms and conditions.

5251 ESS, APO, Management Salaries – Continuing Positions

Salaries paid for regular hours, including leave with pay (i.e. sick leave, paid holidays, special leave, etc.) for continuing appointments.

5251

5252 ESS, APO, Management Salaries – Retiring Allowance

Retiring allowances paid to members of the Exempt Staff, Administrative Professional Officers, or Management groups.

5251

5253 ESS, APO, Management Salaries – Hourly

Payments to individuals occupying established hourly paid position.

5251

5254 ESS, APO, Management Salaries – Vacation Pay

Payments to APO employees for vacation pay.

5251

5255 ESS, APO, Management Salaries – Living Allowance

Taxable allowance paid to Exempt Support Staff, Administrative Professional Officers and Management staff for living expenses.

5251

5256 ESS, APO, Management Salaries – Term Position

Payments to employees hired for a specific time period as defined by the respective employee group handbook or agreement.

5251

Research Salaries

5601 Res Salaries Undergrad Res Assis-Cd

Salaries paid to Canadian students pursuing an Undergraduate degree.

5601

5602 Res Salaries Undergrad Res Assis-Fo

Salaries paid to Foreign students pursuing an Undergraduate degree.

5601

5603 Res Salaries Masters Res Assis-Cdn

Salaries paid to Canadian students pursuing a Masters degree.

5601

5604 Res Salaries Masters Res Assis-For

Salaries paid to Foreign students pursuing a Masters degree.

5601

5605 Res Salaries Doctorates Res Assis-Cd

Salaries paid to Canadian students pursuing a Doctorate.

5601

5606 Res Salaries Doctorate Res Assis-Fo

Salaries paid to Foreign students pursuing a Doctorate.

5601

5607 Res Salaries Post Doc Res Assis-Cdn

Salaries paid to Canadian Post Doctorates working on a research grant.

5601

5608 Res Salaries Post Doc Res Assis-For

Salaries paid to Foreign Post Doctorates working on a research grant.

5601

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ACCOUNT 5609 Res Salaries Non Stud

Res Assis-Cdn Salaries paid to Canadian non-students working on a research grant.

5601

5610 Res Salaries Non Stud Res Assis-For

Salaries paid to Foreign non-students working on a research grant.

5601

5615 Res Salaries Vacation Res Assis

Payments to employees for vacation earned but not taken.

5601

5616 Res Salaries Over Time Res Assis

Payments for all overtime and callout pay. 5601

Statutory Benefits

5311 Statutory Benefits – CPP Cost of Canada Pension Plan. 5311 5312 Statutory Benefits – EI Cost of Unemployment Insurance Benefit. 5311 5313 Statutory Benefits – WCB Cost of Worker’s Compensation Board Benefit. 5311 5319 Statutory Benefits –

Clearing For payroll department use only. 5311

Health Care Benefits

5321 Health Care Benefits – Alberta Health Care

Cost of Alberta Health Care benefits. 5321

5322 Health Care Benefits – Dental

Cost of dental benefits. 5321

5323 Health Care Benefits – Extended Health

Cost of extended health benefits. 5321

5324 Health Care Benefits – Group Insurance

Cost of group insurance. 5321

5325 Health Care Benefits – LTDI

Cost of Long-Term Disability Insurance. 5321

5326 Health Care Benefits – Vision Care

Cost of vision care. 5321

5327

Health Care Benefits – Acc Death & Dismemberment

Cost of accidental death and dismemberment insurance.

5321

5329 HC Benefits – Flexible Spending

Cost of the health spending programs. 5321

5330 HC Benefits – Employ/Family Assist

Cost of the employee and family assistance program. 5321

Pension Benefits

5341 Pension Benefits – Academic Pension

Cost of Academic Pension. 5341

5342 Pension Benefits – PSP Cost of Public Service Pension. 5342 Professional Supplement

5351 Professional Supplement Entitlement – Faculty

Professional Supplement entitlements for Faculty, Academic Assistants, and Professional Librarians.

5351

5352 Professional Supplement Entitlement – APO

Professional Supplement entitlements for Administrative Professional Officers.

5351

5353 Professional Supplement Professional Supplement entitlements for 5351

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ACCOUNT Entitlement – Management

Management Group members.

5354 Professional Supplement Entitlement – Staff Exempt

Professional Supplement entitlements for Exempt Support Staff members.

5351

5355 Professional Supplement – Retirees

Professional Supplement entitlements for retired faculty members instructing on a limited basis.

5351

5356 Professional Supplement – Secondment

Professional Supplement entitlements for faculty paid by the University while working at another institution.

5351

Allowances – Entitlements

5361 Accountable Allowance – Entitlement

Accountable Professional Allowance entitlements. 5361

5362 Research Allowance – Entitlement

Research Allowance entitlements per individual contract.

5361

5363 Housing Allowance – Entitlement

Housing Allowance entitlement per individual contract.

5361

5364 Study Leave Travel Allowance

Study Leave Travel Allowance entitlement. 5361

5365 Expense Allowance – non-accountable

Allowance for executives per individual contract. Also used for sessional instructors who must pay for their own teaching supplies and off campus office space.

5361

Taxable Benefits

5371 Taxable Benefits – Tuition Fee Benefits

Used to record non-cash taxable payments for courses taken by University employees and/or dependents.

5371

5372 Taxable Benefits – Life Insurance

Non-cash taxable payments for life insurance paid by employer for portion of coverage that exceeds $25,000.

5371

5373 Taxable Benefits – Computer Purchases

Non-cash payment for difference between the prescribed interest rate (established by Revenue Canada on a quarterly basis) and the interest rate charged.

5371

5374 Taxable Benefits-Parking & ARS

Non-cash taxable payment for parking pass or athletic recreation services pass

5374

5380 Early Retirement Benefits Benefits paid to retired staff members. Examples may include: - Alberta Health Care - Dental - Extended Health Benefits

5380

5400 Gross Benefit Expense Total of all benefits paid by the University of Lethbridge.

5400

5452 Taxable Benefits – Other Taxable portion of gifts given to employees. 5371 5453 Long-Term Disability

Benefits Accrual to record long-term disability benefit costs. For Payroll and Benefits department and Financial Services use only.

5453

Accrued Expenses

5454 Accrued Parental Leave Accumulated parental leave not taken 5454

13



ACCOUNT 5501 Accrued Vacation Accumulated vacation not taken 5501 5511 Accrued Overtime Accumulated overtime not taken 5511

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C. EXPENDITURES CODE DESCRIPTION TYPES OF CHARGES

BUDGET ACCOUNT

Materials & Supplies

6011 Materials/Supplies – Stationery

Supplies used for administrative purposes, (eg. paper, pens, office supplies).

6011

6012 Materials/Supplies – Lab/Instructional

All instructional supplies and teaching aids. This does not include charges for chemical products, (use account 6019).

6011

6013 Materials/Supplies – Medical

Items such as drugs, bandages, dressings, ointments, etc. Excludes items used for instructional purposes, (use 6012).

6011

6014 Materials/Supplies – Janitorial

Janitorial and cleaning supplies. 6011

6015 Materials/Supplies-Materials

Materials and supplies used in normal operations, not elsewhere specified in accounts 6011 through 6040.

6011

6016 Materials/Supplies-Duplicating

Duplicating services and copier charges, (eg. photocopier charges).

6011

6017 Materials/Supplies – Printing

Printing services charges, (eg. printing of brochures, posters, publishing journal articles/books, etc.).

6011

6019 Materials/Supplies-Chemicals

Chemical and gas products and solutions to be used in laboratories, (eg. Praxair invoices).

6011

6021 Materials/Supplies -Postage

Metered postage provided through the University Post Office and/or incidental purchases of postage stamps.

6011

6023 Materials/Supplies -Bank Charges

Debit and credit card charges, NSF and other bank service charges.

6011

6024 Materials/Supplies-Freight

Shipping, freight and delivery charges 6011

6025 Materials/Supplies - Catering

Prearranged food and beverage charges provided by a catering services provider. Restaurant charges should be coded to either 6175, (meals), or 6030 (public relations), or 6040 (meals non-travel).

6011

6026 Materials/Supplies-Registrations

Registration fees in courses, conferences, meetings, workshops, etc. This does not include registration fees specifically related to training, (use account 6031).

6011

6027 Materials/Supplies-Subscriptions

Magazines, newspapers, journals (including online versions of a printed subscription), cable, and satellite subscriptions purchased for use by University Departments other than the Library. Curriculum Lab & Library should use account 8092 and 8093.

6011

6029 Materials/Supplies-Advertising/Promotion

Expenditures that relate to the advertising and promotion of the University. Costs relating to staff recruitment should be coded to 6037.

6011

6030 Materials/Supplies - Public Relations

Used to record expenses to promote the University (meals, entertainment, flowers, visitor parking permits), generally used for hospitality functions involving outside guests or groups.

6011

6031 Materials/Supplies-Training

Expenses associated with the upgrading of non-academic employees’ skills, (eg. registration fees specifically related to training, books & supplies). This does not include travel expenses – use accounts 6171 - 6177.

6011

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BUDGET ACCOUNT

6032 Materials/Supplies-Licenses

Payments made for licensing costs excluding software, (eg. radio licences). Software licenses should be coded to 6191.

6011

6033 Materials/Supplies-Laundry

Laundry expenses. 6011

6034 Materials/Supplies- Waste Removal

Charges associated with waste removal. 6011

6035 Materials/Supplies-Caretaking

Costs for Caretaking services. 6011

6036 Materials/Supplies - Books

Books (non-electronic versions) purchased for departmental use. Electronic version of books, DVD’s, music scores, etc. should be charged to the appropriate 6015 account code.

6011

6037 Materials/Supplies - Staff Prospects

All costs associated to the employee recruitment process including meals, airfare, hotels, mileage, per diems, etc.

6011

6038 Materials/Supplies – Haz Waste Remove

Charges associated with hazardous waste removal only.

6011

6039 Materials/Supplies -Awards/Prizes

Costs associated with awards, trophies, prizes, research subject payments for participation in study/experiment, etc.

6011

6040 Materials/Supplies-Meals, non-travel

Meal costs not associated with travel or external individuals, (eg., off campus staff meetings including a non-catered meal).

6011

Telephone

6051 Telephone – Rental/Maintenance

Payments to Telus for rental of telephone trunk lines and for the maintenance contract on the University’s local exchange.

6051

6052 Telephone - Toll Charges Payments of invoices (Telus, AT&T) for long-distance toll charges and other related expenses for calls originating on the University’s exchange.

6051

6053 Telephone - Directory Charges

Expenses related to the publishing and printing of the University Campus directory, as well as payments to Telus for the University’s listing in the Lethbridge telephone directory.

6051

6055 Telephone - Dept Charges

Monthly telephone charges as allocated by Telecommunications.

6051

6056 Telephone - Fax Charges Payments relating to fax charges. 6051 6057 Telephone -Cellular

Charges Charges relating to the use of cellular phones. 6051

6058 Telephone - Remote Access

Charges for the use of remote access to the University’s data network

6051

6059 Telephone - Data Network

Charges for the departmental use of the University’s data network

6051

Repairs & Maintenance

16



BUDGET ACCOUNT

6071 Repairs/Maintenance – Equipment

Payments to external vendors for costs relating to repairing and maintaining machinery and equipment not covered under maintenance agreements. Maintenance contracts should be coded to 6192. For internal services use 6411.

6071

6072 Repairs/Maintenance – Vehicle

Repairs and upkeep costs to University vehicles, including labour and materials, (but not gas purchases which should be coded to account 6073). Also includes charges for parts, decals and accessories.

6071

6073 Repairs/Maintenance - Fuel – Vehicle

Purchase of gasoline, oil and other fuels for university owned vehicles. Fuel for rental vehicles should be coded to 6123.

6071

6074 Repairs/Maintenance – Building & Other

General repairs and maintenance costs of existing University buildings, including labour and materials. This does not include costs of a capital nature, (i.e., costs >$5,000 which should be coded to 80xx). Costs coded to 6074 should specifically relate to upgrading or renovations. If the work is being performed by an internal department, (such as the Facilities department), then the work should be coded to 6411, (internal services).

6071

Memberships

6081 Memberships - Institutional

Payment for corporate membership to a professional or technical association as required by University departments, schools and faculties.

6081

6082 Memberships – Miscellaneous

Payments for memberships purchased on behalf of an employee to a professional or technical association.

6082

Property Taxes

6085 Taxes - Property Payment of property taxes on University owned land and buildings.

6085

6086 Taxes – Mineral Rights Payment of taxes for mineral rights owned by the University

6085

Library Charges

6091 Interlibrary Loans Costs associated with borrowing books from other educational institutions and libraries.

6091

Bad Debts Expense

6100 Bad Debts Expense Uncollectible amounts owing by others to the University. For Financial Services use only.

6100

Administration – Internal

6105 Administration – Internal Interdepartmental charges for administration services. 6105

17



BUDGET ACCOUNT

Grants Awarded

6106 Grants Awarded Used to record the payout of external grants to other universities, (co-investigator research funding).

6106

Expendable Equipment (value < $5,000)

6111 Equipment – Software < $10,000

Computer software costing less than $10,000. Costs more than $10,000 should be coded to 8089. Software maintenance contracts should be coded to 6191.

6111

6112 Equipment – Mobile Devices <$5,000

Hand-held data storage devices, such as smartphones, iPads and tablets. For desktops and laptops use 6116.

6111

6115 Equipment – Furnishings <$5,000

Furnishings costing less than $5,000, e.g. desks, tables, chairs, other furnishings that exceed the standard office furnishing list, ergonomic equipment, etc. Furnishings not tracked use 6118. Location required.

6111

6116 Equipment<$5,000-Desktops and laptops

All desktop and laptop computers costing less than $5,000. Location required.

6111

6118 Equipment – Other equipment <$5,000

Miscellaneous equipment costing less than $5,000 and scientific equipment less than $2,500. Does not include software (use 6111), mobile devices (use 6112), or new desktop or laptop computers (use 6116).

6111

6119 Equipment–Scientific $2,500-$5,000

Scientific/research equipment costing between $2,500 and $5,000. Costs more than $5,000 should be coded to 8084. Location required.

6111

Rental/Lease

6121 Rental – Equipment Rental of various types of equipment from outside sources.

6121

6122 Rental – Facilities Cost of renting space for classrooms, storage, etc., (eg. rental of Students’ Union Ballroom).

6121

6123 Rental – Vehicle All costs associated with rental vehicle operation from car rental companies, including rental agreements, gas and oil, repairs, etc.

6121

6127 Rental - Lease Payments Costs associated with the right to use equipment, space, etc., usually for a specified period of time, (contractual agreement).

6121

Cost of Goods Sold

6151 COGS - Beginning Inventory

Book value of inventory at the beginning of the fiscal year.

6151

6152 COGS - Purchases Costs of the inventory and all associated costs with placing orders and purchasing the inventory.

6151

6153 COGS - Ending Inventory Book value of inventory at the end of the fiscal year. 6152 6154 COGS - Freight Shipping and receiving costs associated with the

purchase and return of inventory. 6154

18



BUDGET ACCOUNT

Long-Term Debt Service

6161 Interest Charges Interest charges paid on debt. 6161 6162 Debt Payments Principal repayments of debt. 6161 Travel

6171 Travel – Lodging Accommodation costs. 6171 6172 Travel – Airfare Costs including airport improvement charges and

travel agency fees. 6171

6173 Travel – Mileage Kilometers multiplied by the current kilometer rate. 6171 6174 Travel – Ground

Transportation Costs of travel associated with taxi, bus, train, ferry, parking, etc.

6171

6175 Travel – Meals Costs associated with meals, (i.e., actual cost as per receipts or the daily per diem charge). Only meals incurred in conjunction with a trip should be charged here. Staff meals should be charged to 60xx.

6171

6177 Travel – Relocation All costs relating to actual relocation for new staff as per the relocation allowance agreement, (eg. mover’s charges, transportation, meals, truck rentals, etc.).

6171

Professional Fees

6181 Consultants Professional consulting services offered from corporations where advice is provided and includes other costs associated with the contract, ie., travel. The firm or individual must be incorporated or have a valid GST number, otherwise the expense must be run through account 6194.

6181

6182 Legal Fees Legal fees paid for labour issues, arbitration and general legal counsel.

6182

6183 Investment Management Fees

Professional fees paid for investment management services

6183

6184 Royalty Payments Payments to owner for right to use property (eg. patent, copyright)

6181

Contracts

6191 Contracts – Software Maintenance/Computer Subscriptions

Contracts or agreements which allow the university to use or maintain computer software or hardware for a specified period of time. This may include technical support, updates, service agreements or renewals. If the contract allows the use of the program indefinitely without additional payments, use account code 8089.

6191

6192 Contracts – Equipment Maintenance

Payments for equipment maintenance contracts signed with suppliers.

6191

6193 Contracts Payments made for services rendered under a contract with an incorporated business (registered with a business number) or GST registered individual / entity. All others use 6194.

6191

19



BUDGET ACCOUNT

6194 Contracts – Unincorporated

Payments made for services rendered under a contract with an unincorporated company or a non-GST registered individual / entity.

6191

6197 Contracts – Other AB Gov’t Funded

Contracts or service agreements with other Alberta government funded organizations, (eg. U of C, APAS, School District #51, etc.).

6191

Insurance

6196 Insurance Charges for all University insurance coverage. 6196 Utilities

6201 Utilities – Water Charges for domestic water and sewage consumption.

6201

6202 Utilities – Electrical Charges for electrical power consumption from outside utility companies.

6201

6203 Utilities – Gas Charges for natural gas consumption, for demand and transportation charges from outside gas supplies and gas transportation companies.

6201

Loss on Disposals of Capital

6301

COGS – Inventory Writedown

Write downs of obsolete or damaged inventory, (eg. outdated texts, dried out ink, etc.).

6301

6311 Loss on Disposals of Capital

Used to record loss on disposal of capital asset. For Financial Services use only.

6311

Internal Contributions

6410 Internal Contributions Department gives funds to another university department, (eg. contribution towards an event).

6410

6411 Internal Services Department has contracted another department for their services. Entry must have revenue account for department credited of 380x, (eg. 3801 for sales to an operating department).

6410

6412 Internal Goods Department has contracted another department for their goods. Entry must have revenue account for department credited of 380x, (eg. 3801 for sales to an operating department).

6410

Departmental Carryforwards

6999 Departmental Carryforward

Budget carryforward from prior years. This account is used for budget purposes only, and expenses cannot be charged here.

6999

Capital Property Expenditures (value > $0)

8010 Capital - Land Raw land, excluding all improvements. 8010 8030 Capital - Land

Improvements Costs of improvements to land excluding buildings (road, pathways, site services, etc,)

8030

20



BUDGET ACCOUNT

8040 Capital - Buildings – Interior

Renovation/construction costs related to the interior structure of a building

8040

8050 Capital - Buildings – Exterior

Construction costs related to the exterior structure classified as buildings.

8050

8060 Capital - Leasehold Improvements

Costs of improvements to land and buildings not owned by the University, (eg. Calgary and Edmonton campus renovations).

8060

Capital Equipment & Furnishings (value > $5,000)

8071 Capital – Office Equipment

Shredders, fax machines, etc. Location required. 8071

8072 Capital - Furnishings Desks, cabinets, tables, etc. Location required. 8071 8073 Capital – Computer

Equipment Computers, monitors, printers, servers, etc. Location required.

8071

8074 Capital - Media Equipment

TVs, projectors, etc. Location required. 8071

8075 Capital - Appliances Stoves, baking equipment, coffee machines, fridges, etc. Location required.

8071

8076 Capital - Caretaking Equipment

Vacuums, polishers, carpet cleaners, etc. Location required.

8071

8077 Capital - Shop/Maintenance Equipment

Tools, compressors, pump, etc. Location required. 8071

8078 Capital - Grounds Equipment

Irrigation, lawnmowers, meters, etc. Location required.

8071

8079 Capital - Athletic/Recreation Equipment

Weight room equipment, fitness equipment, canoes, etc. Location required.

8071

8080 Capital - Musical Instruments

Pianos, percussion, wind, etc. Location required. 8071

8081 Capital - Safety/Sanitation Equipment

Firefighting equipment, waste receptacles, etc. Location required.

8071

8082 Capital -Telecommunications Equipment

Telephones, radio equipment, networking equipment related to telecommunication such as switches, hubs, etc. Location required.

8071

8083 Capital - Medical Equipment

Skeletons, physical therapy equipment, etc. Location required.

8071

8084 Capital - Scientific Equipment

Analysis equipment, centrifuges, microscopes, etc. Location required.

8071

8085 Capital - Control/Measuring Equipment

Testing equipment, lab instruments, air conditioning equipment, humidifiers, etc. Location required.

8071

8086 Capital - Special Industries Equipment

Includes all equipment unique to a specific industry (industrial furnaces, kilns, food services equipment, fine arts equipment, printing equipment, etc.). Location required.

8071

8087 Capital -Electrical Equipment

Generators, motors, power supply, lighting, etc. Location required.

8071

8088 Capital - Miscellaneous Products/Equipment

Includes equipment not fitting into the above categories (unusual items). Location required.

8071

21



BUDGET ACCOUNT

8089 Capital – Software > $10,000

Any program or application purchased >$10,000 to own and use indefinitely on a computer. This does not include software maintenance contracts/subscriptions – for this use 6191. Location required.

8071

8090 Capital - Works of Art A product of one of the fine arts having high artistic quality (paintings, drawings, sculpture, photography, etc. Location required.

8071

8091 Capital - Vehicles Device used for land conveyances. Includes all licensed and unlicensed motorized vehicles (cars, trucks, buses, tractors, etc.), non-motorized vehicles (trailers, etc.), and vehicle equipment. Location required.

8071

8092 Capital – Learning Resources

Non-print material (electronic subscriptions, games, etc.) as part of the Curriculum Lab and Library collections.

8071

8093 Capital - Library Acquisitions

All print material (library books, periodicals, etc.), purchased as part of the Curriculum Lab and Library collections.

8071

Amortization - The following accounts are used to reduce the value of each capital asset by

prorating its cost over a period of years.

8410 Amortization – Land Improvements

Depreciation of land improvements on a monthly basis over a period of years considered to be it’s useful life

8410

8415 Amortization – Buildings Interior

Depreciation of the interior buildings value on a monthly basis over a period of years considered to be it’s useful life

8410

8416 Amortization – Buildings Exterior

Depreciation of the exterior buildings value on a monthly basis over a period of years considered to be it’s useful life

8410

8420 Amortization – Equipment Depreciation of equipment on a monthly basis over a period of years considered to be it’s useful life

8410

8425 Amortization – Software Depreciation of software on a monthly basis over a period of years considered to be it’s useful life

8410

8430 Amortization – Vehicles Depreciation of vehicles on a monthly basis over a period of years considered to be it’s useful life

8410

8435 Amortization – Learning Resources

Depreciation of library collection on a monthly basis over a period of years considered to be it’s useful life

8410

Departmental Provisions - Budget entries only. Do not charge actual expenses here.

8510 Departmental Provisions Department’s contingency budget. 8510 8515 Fine Arts Conditional

Grant 8515

8520 Access to Excellence 8520 8526 Faculty Salary Provision 8526 8527 APO Salary Provision 8527 8528 AUPE Salary Provision 8528 8530 Computer Plan 8530 8531 Computer – Special

Projects 8531

22



BUDGET ACCOUNT

8541 Faculty Position Fund 8541 8542 Non-Faculty Position

Fund 8542

Transfers

9001 Transfer to General Operating – Unrestricted

Transfers to funds beginning with 11xxx. 9001

9002 Transfer to Unrestricted Research

Transfers to funds beginning with 13xxx, and 14xxx. 9001

9003 Transfer to Sponsored Research

Transfers to funds beginning with 4xxxx, excluding 49xxx.

9001

9004 Transfer to Trust and Endow – Exp

Transfers to funds beginning with 5xxxx, excluding 54xxx or 58xxx.

9001

9005 Transfer to Trust and Endow – Non-Exp


9006 Transfer to Restricted Capital

Transfers to funds beginning with 8xxxx. 9001

9007

Transfer to Ancillaries Transfers to funds beginning with 7xxxx. 9001

9008 Transfer to Special Purpose


9010

Transfer from General Operating

Transfers from funds beginning with 11xxx. 9010

9011 Transfer from Unrestricted Research

Transfers from funds beginning with 13xxx, and 14xxx.

9010

9012 Transfer from Sponsored Research

Transfers from funds beginning with 4xxxx, excluding 49xxx.

9010

9013 Transfer from Trust and Endow – Exp

Transfers from funds beginning with 5xxxx, excluding 54xxx or 58xxx.

9010

9014

Transfer from Trust and Endow – Non-Exp


9015

Transfer from Restricted Capital

Transfers from funds beginning with 8xxxx. 9010

9016 Transfer from Ancillaries Transfers from funds beginning with 7xxxx. 9010 9018 Transfer from Special

Purpose Transfers from funds beginning with 65xxx. 9010

9019 Transfer from Specific Purpose


9020 Transfer to Specific Purpose


9021 Transfer to Trust – Scholarships


9022 Transfer from Trust – Scholarships


account code dictionary · department user manual 03/94 (revision 35 – 07/18) account code...

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