ACCOUNT NUMBER SUBCODE DEFINITIONS

1000 Salaries & Wages:

1100     Full Time Faculty:
Salary expense for faculty employed for 9 or 12 months.

1110     Part Time Faculty:
Salary expense for faculty employed for less than 9 or 12 months.

1115 Summer Pay Faculty:
Salary expense for faculty employed during the summer term.

1130    Faculty Overload:
Salary expense for faculty members teaching overloads during the
fiscal year.

1300     Full Time Staff, Professional:
Staff employed for 9 or 12 months whose assignments require
either college graduation or experience of such kind and amount as
to provide a comparable background. Included would be all staff
members with assignments requiring specialized professional
training.

1305     Full Time Staff, Other:
Staff employed for 9 or 12 months whose assignments typically are
associated with clerical activities or are specifically of a secretarial
nature. Included are personnel who are responsible for internal and
external communications, recording and retrieval of data (other than
computer programmers) and/or information and other paper work
required in an office, such as bookkeepers, stenographers, clerk-
typists, office machine operators, statistical clerks, payroll clerks,
etc.

1330     Overtime:
Pay for hours worked in excess of 40 hours per week (non-exempt
employees).

1400     Employee Wages:
Wages expense for hourly employees.

1500     Part Time Staff, Professional:
Staff employed for less than 9 or 12 months whose assignments
would require either college graduation or experience of such kind
and amount as to provide a comparable background. Included
would be all staff members with assignments requiring
specialized professional training.

1510     Part Time Staff, Other:
Staff employed for less than 9 or 12 months whose assignments
typically are associated with clerical activities or are specifically of a
secretarial nature. Included are personnel who are responsible for
internal and external communications, recording and retrieval of
data (other than computer programmers) and/or information and
other paper work required in an office, such as bookkeepers,
stenographers, clerk-typists, office machine operators, statistical
clerks, payroll clerks, etc.

1600     University Work Study:
Students employed in various University offices. Department pays
100%. Charges to this account require Student Financial Services
approval. For external grants and contracts, see object code 1820.

1650     Graduate Assistants:
Students employed by the University while working on their
graduate degrees.

1700     Federal Work Study:
Students employed in various University offices under the Federal
Work Study Program. Charges to this account require Student
Financial Services approval.

1805    Professional Salaries - Grants/Contracts:
Individuals employed for various externally funded grant and
contract projects whose primary assignment requires a college
education or experience of such kind and amount as to provide a
comparable background.

1806    Staff Salaries, Other - Grants/Contracts:
Individuals employed for various externally funded grant and
contract projects whose primary assignment is clerical in nature.

1820    Student Salaries - Grants/Contracts:
Students employed for various grants and contract projects.
Charges to this account require Student Financial Services
approval.

2000    Benefits (Pool):
2102     Hospital Insurance:
Benefit expense of University provided hospital insurance coverage
for employees.

2103     Cancer Insurance:
Benefit expense for University provided cancer/intensive care
insurance coverage for employees.

2105     Disability Insurance:
Benefit expense for University provided disability insurance
coverage for employees.

2108     Life Insurance:
Benefit expense for University provided life insurance coverage for
employees.

2110     Liability Insurance:
Benefit expense for University provided liability insurance coverage
for employees.

2200     Faculty Development:
To pay or reimburse faculty for the expenses of developmental
activities. The goals of development are of mutual benefit to the
faculty and the University. This is accomplished by enhancing
employee's knowledge, skills, and attitudes that have a positive
impact upon teaching performance and on helping them reach their
fullest potential as members of the university team.

2210     Staff Development:
To pay or reimburse staff for the expenses of developmental
activities. These developmental activities are to increase the
individuals skills and knowledge in performing their job.

2501     Expense Allowance:
To pay for expenses required under unique circumstances. This
object class is highly restricted. Requires the approval of the
Executive Council, and often the Board of Trustees.

2510     Moving Allowance:
To provide support for the moving expenses of new employees
meeting the University's criteria for support.

2601     Social Security:
To pay the university's matching share of the employee's Social
Security contribution.

2602     Teacher Retirement:
To pay the university's matching share of the employee's retirement
contribution.

2701     Injury Compensation:
Wages paid to employees who incur on-the-job injuries, paid in lieu
of the employee's regular earnings.

2705     Admission to Events:
Benefit expense for University employees associated with
discounted admissions to University events.

2710     Remission of Fees:
Benefit expense associated with discounted tuition for qualified
University employees and family members.

2715     Unemployment Compensation:
Expense of unemployment claims made by former employees.

3000 Supplies & Other (Pool):
Pool for accounts in the 3000 range. This is a budget account only.
No direct expenditures should be made to this account.

3100     Supplies:
Routine materials & other items required to achieve daily
departmental     operational goals and which cannot be otherwise
classified in one of the following categories.

3105     Janitorial Supplies:
Supplies and materials expense for the custodial upkeep and
cleaning of facilities. This category is primarily for use by the
Maintenance and Residence Hall cost centers.

3110     Supplies - ID Card System:
Supplies for production of ID cards. (For Student Life use only).

3120     Supplies - Concession:
Expenses for concession sales.

3125     Medical Expenses & Supplies:
Physician and other health care services and supplies associated
with the care of sick and injured students, student athletes, etc.

3180     Computer Supplies - Paper:
Cost of computer paper used in the various student computer labs
and the Computer Center.

3195     Supplies - Stores/Inventory:
Cost of supplies stocked in the Central Supply Room for requisition
by various departments. (For Central Duplicating use only).

3200     Postage:
Cost of postage including U.S. Post Office bulk mailings, mail
permits, and Federal Express and UPS, etc.

3205     Room Charges:
Room expense for on-camps camps, conferences, workshops, etc.
Restricted use.

3206     Detention Care:
Off-campus charges by local law enforcement agencies. (For
Group Home use only).

3207     Meals:
Meal expense for camps, conferences, workshops, etc. Restricted
use.

3210     Rent:
Used by various restricted projects to cover off-campus rent
payments. Restricted use.

3220     Tuition:
Used by various restricted projects to cover tuition payments for
office staff. Restricted use.

3222     Health Insurance - International Students:
Insurance required of all international students. Restricted use.

3223 Books - Students:
Books for student athletes.

3231     Testing:
Used by the Colleges of Arts and Sciences, Business, Education
and Nursing to administer required testing of students. This includes
the cost of supplies and the cost of test scoring.

3232 Name Lists:
Restricted to Dean of Enrollment Management.

3250     On-line Search:
Used by Collier Library for payment of Dialog Information Services
and other library search services.

3251     Inter Library Loans:
Costs of Collier Library borrowing publications from other libraries.
Costs are normally charged to the requesting Cost Center.

3252     Solinet Charges:
Used by Collier Library for payment of cataloging charges.

3255     Book Binding:
Expenses associated with the binding of books and periodicals.

3256     Microfilm:
Purchase of books, periodicals and other miscellaneous items on
microfilm and     microfiche.

3257     Film Rental:
Cost of renting films and videos used for instructional proposes.

3258     Film Purchases:
Cost of purchasing films and videos used for instructional purposes.

3261     TV Cable:
Cost of TV cable service to residence halls and other miscellaneous
areas.

3262    Security Alarm:
Cost of security alarm monitoring at various university buildings.

3271     Officiating Expense:
Cost of game officials for athletic events.

3272     Conference and NCAA Dues:
Expense of athletic membership dues.

3273     Athletic Awards:
Cost of providing awards for participation in conference or national
championship athletic teams.

3274     Players Insurance:
Cost of providing primary medical and catastrophic insurance for
student athletes and intramural sport student participants.

3275     Game Films:
Expenses related to athletic game film exchange. For Athletic
Department use only.

3277 Post Season Play:
Cost of participation in non-regularly scheduled athletic contests.
For Athletic Department use only.

3278     Extra Season Training:
Meals provided by the various sports when school is not in session.
For Athletic Department use only.

3279     Game Guarantees:
Used by the Athletic Department for cost of game guarantees to
various schools. For Athletic Department use only.

3280 Game Operations:
Cost associated with home athletic contests. For Athletic
Department use only.

3281     Course Materials:
Books and materials directly associated with instruction for credit in
Continuing Education.

3286     Food Purchases:
Food purchased for the various University food service operations
such as Kilby cafeteria and for select instructional purposes such
as Human Environmental Sciences laboratories.

3287     Food Purchases - Conferences & Events:
Food purchased as a part of various University conferences and
events.

3288     Entertainment:
Cost of food and associated expenses for entertaining campus
guests.

3290     Institutional Memberships:
Cost of the University becoming a member of various organizations.
All memberships must be in the name of the University. The
University is prohibited from paying individual employee
memberships.

3291     Advertising:
Cost of advertising in various publications.

3292     Brochures:
Cost of the printing of various brochures.

3293 Publications:
Cost of publishing and printing of materials for distribution on or off
campus.

3305     Telephone:
Cost of providing telephone service to the campus as invoiced by
BellSouth and others. Charges to individual cost centers for
telephone service.

3320     Radio Communications:
Cost of providing portable radio and pager service to Public Safety,
Maintenance, and other cost centers.

3325 Parking Enforcement:
Used by Public Safety for cost of decals, etc.

3355     Fidelity Bond Premium:
Cost of the University's fidelity bond insurance policy.

3358 Credit Card Processing Fee:
Cost associated with credit card program usage.

3360     Legal Fees:
Cost of outside legal counsel and expenses associated with legal
representation of the University.

3362     Copyright Payment:
Payments made to BMI, ASCAP, SESAC, etc. for the
performance rights to their respective copyrighted music.

3378 Stipends:
Compensation made to students for participation in an activity or
project which may not be subject to Federal or State taxes.

3379 Contracted Services:
Payment for services to non-employees.

3380     Consultant Services:
Cost of outside consultant services.

3405     Natural Gas:
Cost of gas to various University buildings.

3407     Fuel Gas:
Cost of fuel purchased for use in the steam plant boiler.

3410     Power:
Cost of electricity provided to the campus.

3420     Water:
Cost of water provided to the campus.

3430     Garbage:
Cost of garbage service provided to the campus.

3450     Fuel Oil:
Cost of diesel fuel for the University heating boilers. Required for
the times when the natural gas supply is interrupted.

3501     Computer Software:
Costs of mainframe and personal computer software purchases
having a unit cost of less than $500.

3502     Software - Notis:
Costs of the Collier Library UNACAT software.

3503     On-Line Computer Services:
Charges for on-line computer usage as may be provided by the
Information Technology Office.

3510     Computer Software Rental:
Expense of rental cost of mainframe computer software.

3530     Computer Usage Fee:
Charges for computer usage for restricted project use only.

3701     Insurance - Building & Equipment:
Cost of fire and other insurance maintained for the University's
buildings and equipment.

3705     Insurance - Boiler:
Cost of providing insurance coverage for the University's various
mechanical systems.

3720     Insurance - Auto Liability:
Cost of providing liability insurance coverage for University
vehicles.

3722 Insurance - Legal Liability:
Cost of providing educators legal liability insurance.

3802     Computer Equipment Maintenance:
Maintenance costs of the University mainframe computer and
Publications Office computer systems.

3901     Printing - Copying:
Charges to individual cost centers for Central Duplicating and copy
machine usage.

4000    Travel (Pool):
Pool for accounts in the 4000 range. This is a budget account only.
No direct expenditures should be made to this account.

4100     In State Travel:
Conference registration fees, per diem allowance, etc., associated
with travel within Alabama. NOTE: The University is prohibited
from issuing purchase orders or otherwise prepaying motels/hotels
or meals for in State travel by faculty or staff. The individual traveler
must pay these costs and request reimbursement upon returning
from the trip.

4200     Out of State Travel:
Conference registration fees, airline tickets, etc., associated with
travel outside Alabama. NOTE: The University is prohibited from
issuing purchase orders or otherwise prepaying motels/hotels or
meals for out of State travel by faculty or staff. The individual
traveler must pay these costs and request reimbursement upon
returning from the trip.

4300     Foreign Travel:
Conference registration fees, airline tickets, etc., for travel outside
the United States. NOTE: The University is prohibited from issuing
purchase orders or otherwise prepaying motels/hotels or meals for
foreign travel by faculty or staff. The individual traveler must pay
these costs and request reimbursement upon returning from the trip.

4400     Supervision Travel:
Automobile mileage and other costs of travel associated with
supervision of students in course placement positions, primarily by
College of Education and Social Work programs.

4500     Game Travel:
Bus rental, hotel/motel and meal costs of University athletic team
travel.

4600     Scouting - Recruiting:
Cost of travel to off campus locations for recruiting of students or
student athletes or the costs of bringing the prospective student or
student athlete to the     campus.

4650     Interviews:
Cost of job vacancy advertisements, motel, and meal costs of
potential position candidates while visiting campus and other
miscellaneous costs of faculty/staff recruiting.

4700     Transportation:
Cost of operation and maintenance of University vehicles that are
permanently assigned to a particular cost center, such as
Maintenance or Public Safety.

5100     Equipment Purchases:
Tangible items purchased for use by the individual cost center and
having a unit cost of $500 or more and a useful life of 2 years or
more.

5103    Equipment - Network:
Cost of equipment for the campus computer network.

5110 Equipment - Federal Funds:
Cost of equipment purchased with federal grant funds.

5115 Equipment - Technology Replacement:
Cost of equipment purchased with student technology replacement
fees.

5400     Furniture and Other Equipment:
Cost of desks, chairs, file cabinets and other office furniture and
furniture items such as dormitory beds.

5500     Equipment Repair:
Cost of the repair of University equipment including parts and labor.

5520     Equipment Rental:
Cost of renting equipment for various special projects or events.

5601     Software - Capitalization:
The cost of major computer software, primarily mainframe based,
not PC type, having a cost greater than $500.00.

5700     Books:
Cost of books purchased for Collier Library.

5715     Periodicals:
Cost of periodicals purchased by Collier Library.

5720     Microfilm Library:
Cost of microfilm purchased by Collier Library.

5901 Insurance - Buildings & Equipment:

5999 Equipment - Miscellaneous:
Equipment expense not previously defined.

7250     Building Improvement
Cost of major repairs or renovations to University buildings.

7275     Building Repair:
Cost of routine repairs and maintenance of University buildings.

7280     Building Repair - Backcharge:
Various repairs performed by Physical Plant. (Entries are made to
this object class by the Business Office based on information
provided by the Physical Plant).

7298 Construction Costs:
Cost of construction for major campus projects.

8000     Scholarships:
To classify expenditures for scholarships, tuition, registration fees or
other similar payments made by the university on behalf of a
student, where said student is not an employee of the
department. (Pool account, see below for specifics).

8105     Academic Scholarships:
Awarded to new freshmen who meet minimum requirements of
ACT composite score of 26 and 3.0 GPA on high school academic
core courses; renewed up to 3 additional years.

8107     Transfer Scholarships:
Awarded to transfer students who meet criteria; selected by office
of Admissions

8108     Service Scholarships:
Awarded to students who perform service in these categories:
cheerleaders, mascot, Miss UNA, LaGrange captains.

8110     Nursing Scholarships:
Awarded to students in the Nursing program.

8115     Band Scholarships:
Awarded to students participating in the University sponsored band.

8125     Leadership Scholarships:
Awarded to new freshmen who meet minimum requirements of 18 -
25 ACT composite score, 2.75 GPA on high school academic core
courses and leadership points; renewed up to 3 additional years.

8130     Non-Resident Scholarships:
Awarded to students who reside outside the State of Alabama.

8135     Choral Scholarships:
Awarded to students participating in the Collegiate Singers.

8138     Bookstore Scholarships:
Bookstore scholarships are awarded to students who have a
minimum grade point average of 2.75.

8141     President Mentor Academy:
Scholarships awarded to students participating in the presidential
mentor's program. These students are selected for this program
upon application to the University. Guidelines are maintained in the
Admissions Office.

8142     Scholarship- SADWTA
Scholarships for Shoals area dislocated workers.

8150 Book Scholarships:
Book scholarships provided to intercollegiate athletic participants.

8165     Student Assistant Scholarships:
Scholarships for students assisting with intercollegiate athletic
programs.

8168    Resident Assistant Scholarships:
Scholarships for resident assistants in the residence halls.

8170    S.G.A. Scholarships:
Scholarships for S.G.A. officers.

8171    FlorAla Scholarships:
Scholarships for students working on the school newspaper.

8172    Diorama Scholarships:
Scholarships for students working on the yearbook.

8173    Publications Scholarships:
Scholarships for students working on various university publications.

8175     R.O.T.C. Scholarships:
Awarded to eligible students enrolled in the R.O.T.C. program.

8180     Player Scholarships:
Student athletes participating in various intercollegiate athletic
programs.

8181     Non-Player Scholarships:
Scholarships for students assisting with various intercollegiate
athletic programs.

8184 Scholarships - 5th Year:
Athletic scholarships for 5th year athletes.