The University records operating costs using the following expense categories and individual account codes. The purpose of this list is to give general information about the codes and how they are intended to be used. For a comprehensive list of Account Codes, please use the Banner report FWRCLST.
Here’s a quick tutorial on how to run FWRCLST:
Personal serviced or consulting services, include a variety of types of professional and technical services or contracts such as; financial/statistical analysis, strategic or environmental planning, management consulting, actuarial, legal or marketing services, needs assessment, quality assurance, and research.
Personal Services expense represent amounts expended for professional or technical expertise provided by a consultant to accomplish a specific study, project, task. or other work statement. These account codes are not to be used for services performed by architects and engineers on capital projects. Such serviced are recorded under account E490. If you contract for serviced that may ultimately result in construction of a building or a piece of equipment that will be a capital asset, you must work with the Capital Budget office to establish a separate fund to accumulate all the costs associated with that project.
OFM is now requiring that payments for personal service contracts that directly benefit clients of the University must be recorded in an account under E600. The services rendered can be the same as those listed above, but the beneficiary of the services is not the University, but the clients or students of the University. A more details definition of clients service is found at account code E661.
- E051 – Auditing Services Expense
- E052 – Legal Expense
- E053– Medical and Health Services Expense
- E054 – Research/Survey/Appraisals Expense
- E055 – Other Personal Service Contract Expense
- E056 – Recruiting Service Expense
- E057 - Management & Organizational Service
- E058 – Personal Services – IT Consulting
- E059 – Social Research Services
- E060 – Marketing Services
- E061 – Communications Services
- E062 – Employee Training Service
- E063 – Law Enforcement Incidentals
This is a very broad category of expenses that should encompass nearly all normal operating coasts for most academic and administrative departments on campus. This is the top level in the expense code hierarchy. Beneath this header, are many sub-categories which break this broad category into more discrete items.
The Account codes E111 through E123 are intended to include everyday supplies needed by the various departments, such as office supplies, computer supplies, lab supplies, etc. We also have some special codes here for departments whose supplies are a little out of the ordinary, such as stage props.
- E110 – Cost Share Supplies
- E111 – Supplies & Materials Expense
- E112 – Books & Pamphlets Expense
- E115 – Lab Supplies
- E116 – Computer Paper
- E117 – Computer Supplies and Accessories
- E119 – Pharmaceuticals Expense
- E120 – Permit Supply Expense
- E122 – Medical Supplies Expense
- E123 – Janitorial Supplies Expense
The amounts expended for transmission of voice and data messages. This category includes: contractual charges for land telegraph service, radio and wireless telegraph services, telephone, including wireless service, teletype, and facsimile services; letter postage; rental of post office boxes or postage meter machines and/or mailing machines; contractual messenger service; switchboard service charges; telephone installation costs; and internet access charges. Also includes amounts expended for videoconferencing and data communications, such as data line costs, modems, routers, gateways, internet and other bundled service costs.
The amount expended for water, sewer, garbage, and other utility services. these include recycling costs as well as the usual types of utilities.
Codes E151 through E159, are to record operating rentals and leases. These codes are intended for recording the cost of month-to-month rental expenses and payments on operating leases. The State prohibits us from entering into lease purchases except through the State’s leasing program. A lease purchase occurs when the lease term is for almost as long as the expected life of the asset being leased or when you will own the asset at the end of the lease. If you have questions about renting or leasing equipment, please call Mike Ulrich, Accounting Manager, at X3675. The State lease program is an excellent way to finance purchases in excess of $10,000. Their interest rates are lower than you can obtain anywhere else.
For normal upkeep and restoration of buildings, structures, equipment, or other improvements. Codes E160 through E168 are to record general repairs and maintenance expenses. These codes are intended to record routine service on equipment, buildings or other items. It also covers the costs of parts and overhauling equipment. These codes are not intended to record costs for purchasing new or used equipment. Nor are they to record the cost of remodeling or renovating rooms or buildings. However, they may be used if the expenditure to remodel, restore, and recondition an item of equipment does not extend the useful life of the asset.
- E160 - Repairs/Alt/Maint Expense
- E161 - Building Repairs/Alt/ Maint Expense
- E162 - Equipment Repairs/Alt/ Maint Expense
- E163 - Parts/Supply-Repairs/Alt/ Maint Expense
- E164 - Other-Repairs/Alt/ Maint Expense
- E165 - Contracts-Equipment Maint
- E166 - Parking Lot Maintenance
- E167 - Vehicle Collision Repair
- E168 - Janitorial Services
Codes E171 through E179 are for printing and copying expenses. Specifically, the amounts expended for printing and reproduction, binding operations, and all common processes of duplication performed by the State, commercial and internal (in-house) printers. Includes printed matter such as publications, books, pamphlets, and the cost of office copier supplies. These codes should cover any type of printing, copying, dubbing, binding and photography costs you may incur. This could be any type of media, printed, audio or video tape.
The amounts expended for the payment of tuition, fees, and/or related expenses for individuals engaged in or conducting educational or training programs. Does not include lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee. Also includes the amounts expended for individual or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships. Education and training account codes are used for recording the cost of attending seminars, training classes, conferences, workshops, and other types of job-related instruction. This range of codes also includes fees for professional licenses or permits. It covers payments for dues for memberships in professional organizations. Finally, it includes the costs for employee awards.
The amounts expended for contractual services not otherwise specifically mentioned and not included under accounts E050 (Personal Services), accounts E600 or account E490 (Architecture and Engineering Services).
- E203 – Asset Management Fees
- E204 - WA St Facilities & Services Expense
- E205 – Labor & Industries Right-to-Know Expense
- E206 - DIS Data Processing Services Expense
- E207 – WA St Attorney General Services Expense
- E208 – WA St HEPB Services Expense
- E209 – Security Expense
- E211 - Honoraria Expense
- E212 – Collection Agency Fee Expense
- E213 – Misc Purchased Services Expense
- E214 – Speaker/Performer Expense
- E215 – Office of Council of Presidents Expense
- E216 – Purchased Computer Services Expense
- E217 - Bank Card Fees
- E218 – Technical Services – Data Processing
- E219 – Conference Housing Charges
- E220 – Insurance Expense
- E222 – Web Service Activity Fee
- E223 – Ticket Service Fee
- E230 – Vehicle Maintenance Expense
- E231 – Vehicle Fuel Expense
- E232 – Parking Expense
- E236 – WA State Audit Services Expense
- E237 - Archival/Records Mgmt Sec of State
- E239 – Cost Share – Goods and Services
This account code acts as a roll up code for a variety of miscellaneous expense categories beneath it.
- E240 - Other Goods & Services Expense
- E241 - Advertising Expense
- E259 - Advertising – Bid & Performance Bond Expense
- E261 – Recruitment Advertising Expense
- E242 – Freight/Transport Expense
- E243 – Receptions/Meetings Expense
- E244 - Promotional Items/T-shirts
- E245 - Royalties Expense
- E246 – Student Activities
- E247 – Laundry Expense
- E248 - Contractual Food Service
These codes are intended to be used by the University Budget Office, Business Services, and Research and Sponsored Programs (Grants and Contracts). They record facilities and administrative cost recoveries (formerly called indirect cost revenue and recovery) on grants. They record the University’s Administrative Assessment Fee charged against internal service and auxiliary funds, and they record the administrative fee the University receives for administering certain Federal financial aid programs.
Facilities and Administrative (F& A) costs, formerly known as indirect costs and also called overhead, are the costs of doing research at WWU. F&A costs are those costs incurred for common or joint objectives, and, therefore, cannot be identified specifically with a particular grant/contract project. We recover some of the F&A costs by charging grants a percentage based on negotiations with the Federal government and with each grant or contract sponsor.
Grant projects may be either on-campus or off-campus. Projects are considered off-campus when most grant activities are conducted in facilities not owned or operated by WWU. Off-campus F&A costs go to E253 and on-campus F&A costs are recorded in E252.
- E252 – Facilities & Admin Recharge
- E254 - Fin Aid/Other Admin Expense
- E267 - Administrative Assessment Fees
- E255 - Hand Tools Expense
- E256 - Safety Shoes Expense
- E257 – Clothing/Uniforms/Costumes
- E258 - Expendable Material Expense
- E260 – Tax Expense
- E262 – Penalties & Fines Expense
- E263 - Food (Not Covered by Attendee Fee)
- E264 – Hazardous Material Testing Expense
- E265 - Athletics Department Team Contracts
- E266 - Bond Cost Amortization
- E268 – Scenery & Stage Props
- E269 – Stage Lighting & Sound Production
- E279 – Alternative Transportation Services.
- E281 - Conference/Event Expense
- E282 - Property Tax Expense
- E287 - Food (Covered by Attendee Fee)
An expenditure transfer moves expenditures (amounts already paid) from one account to another account. Reallocation of budgeted expenditures within the institution by transfers between programs, organizations, or funds.
Code E284is set up to record the cost of general support provided by one campus department to another. It is to be used in conjunction with H254, Interdepartmental Support. The department giving the support dollars records the cost using E284. The department receiving the support records the support as revenue using H254.
- E271 – Expenditure Transfer – Supplies & Materials
- E272 – Expenditure Transfer – Communications
- E273 – Expenditure Transfer – Repairs & Maintenance
- E274 – Expenditure Transfer – Electricity
- E276 – Expenditure Transfer – Labor
- E277 – Expenditure Transfer – Natural Gas
- E284 - Inter-Departmental Activity Support
These accounts are to be used by funds that operate like business enterprises. They record the cost of merchandise and equipment purchased that will be inventoried and then rented or resold to University departments, staff and students. These accounts are not intended to record the cost of occasional purchases made by departments that are re-sold. This account group should only be used by Internal Service Funds (FT 13) and Auxiliary Funds (FT 31).
By completing and submitting the necessary travel forms, obtaining the appropriate budget and supervisory approvals, and observing the state’s spending limitations, your reimbursements for travel expenses will be reimbursed in the most efficient and effective manner.
- E351 - Employee Lodging – In-State Lodging/Subsistence
- E352 - Employee Airfare – In-State Air
- E353 - Private Auto Mileage
- E354 - Other Travel Expense
- E355 - Foreign Travel Expense
- E356 - Interview Expenses
- E357 - Relocation Expenses
- E358 - Non-Employee – Travel Reimbursement
- E370 - Employee Lodging – Out-of-State Lodging/Subsistence
- E373 - Travel Gas Reimbursement with Receipt
- E374 - Employee Airfare – Out-of-State
- E375 - Taxable Meals
- E376 - Taxable Reimbursements
- E378 - Motor Pool Services Expense
- E379 – Taxable Relocation Expense
- E381 - Ground Transportation
- E391 - Airfare – Non-Employee
- E399 - Non-Reconciled Travel Card Expense
The amount expended for furniture, equipment and software with a useful life greater than one year but not required by state policy to be capitalized (unit cost of less than $5,000). Includes those items that are subject to inventory control by the University, although not considered as capital assets in accordance with state capitalization policy.
Inventoriable assets includes small and attractive items such as: cameras, tablets, firearms, chemicals.
Non-inventoriable furniture and equipment includes those items with a per unit (including ancillary costs such as taxes, freight, warranties) cost of less than $1,000 and those that are permanently affixed to another asset item.
When purchased, these items are assigned a WWU tag with a unique number so they can be inventoried and tracked by WWU Equipment Inventory.
- E402 - Non-Cap/Non-Inventory Computer Component Parts
- E403 - Non-Cap/Non-Inventory Software
- E404 - Non-Cap/Non-Inventory Other Equipment
- E405 - Non-Cap/Non-Inventory Furnishings
- E407 - Non-Cap/Non-Inventory Computer Equipment
- E408 - Inventoriable/Small & Attractive
- E409 - Inventoriable/Small & Attractive Comp IT
- E416 - Cost Share – Equipment
This group of account codes is used to track all capitalizable expenditures. In general, a capital expenditure occurs when the item purchased has a useful life of more than one year and a cost of more than $5,000.
All Library expense codes are reserved for use by Library staff. Library purchases are placed in two categories. Library Orders are materials generally purchased once a year or at a fixed interval. Library Subscriptions are items purchased on a recurring basis.
The amount expended for the acquisition of, or addition of, fixed assets (land, buildings, etc.) intended to benefit future periods. Also includes those fixed assets acquired through capital leases. (Exclude those capitalized furniture and equipment classified under accounts E412 to E419 and Library resources classified under accounts E422 to E449 inclusive)
These codes track individual expenses that are part of larger capital projects. They are accumulated in separate funds and managed by the Capital Budget Office.
- E450 – Land – Non Data Entry
- E460 – Buildings – Non Data Entry
- E461 – Buildings – Gen Contract Expense
- E463 – Buildings – Maintenance Operation Expense
- E465 – Buildings – Material Testing
- E470 – Improvements Other Than Buildings – Non Data Entry
- E471 – Improvements – Gen Contract Expense
- E473 – Improvements – Maintenance/Operations Expense
- E476 – Improvements – Other Contracts
- E477 – Improvements – Soils Investigation
- E490 – Arch/Engineering Services – Non Data Entry
- E491 – Arch/Engineering – Basic Fee Expense
- E494 – Arch/Engineering – Consultant Services
- E495 – Arch/Engineering – Other Expense
- E530 – Other Capital Outlays – Non Data Entry
- E531 – Capital Outlay – Legal
- E532 – Capital Outlay – Bond Sale Costs
- E533 – Capital Outlay – Project Management
- E534 – Capital Outlay – Advertising
- E536 – Capital Outlay – Other Building Costs
- E538 – Capital Outlay – Contingency
- E539 – Capital Outlay – Works of Art/Landmark
- E540 - Capital Outlay – Administration Expense
- E599 – Capital Project Budget Transfer
The amounts expended for sponsored faculty research grants, financial aid, federal and state work study, teaching assistants and summer stipends. These account codes are primarily used by the Bureau for Faculty Research and Student Fiscal Services.
- E601 - Other Grant, Benefit, Client Svc Exp
- E602 - Grants – Academic Year Awards
- E603 - Grants – Summer Stipend
- E607 - Tuition Expense – Student
- E608 - Adult Literacy Payroll Match
- E610 - CWSP Off Campus (75/25)
- E611 - Work-study-SWSP Off Campus(65/35)
- E612 - Work-study-SWSP School Dist(80/20)
- E613 - Scholarships – Tuition Waivers
- E614 - Work-study – Adult Literacy
- E617 - SWSP 93/94
- E619 - SWSP – Off Campus – 100%
- E620 - Contributions Transferred to Other Inst
- E621 - Donated Leave
- E622 - Other Grants & Awards – taxable
- E623 - CSRT – Off Campus – 100%
The amount expended for the payment of principal, interest and related charges on the various forms of long-term indebtedness (e.g. Bonds) incurred. These accounts codes should only be used by the Financial Reporting Department.
Bad debt expense is the recording of uncollectible amounts owed to the University. These account codes should only be used by the Student Business Office, Bookstore, and Accounting Services.
- E805 – Principle/Interest Cancel Misc Perkins
- E806 – Principle/Interest Canceled VA Disability
- E821 - Bad Debt Expense
Codes E822 through E833 are to be used by Student Fiscal Services Loans and Collections only.
- E822 – Interest Canceled
- E823 – Principal/Interest Canceled-Assignments
- E824 – Principal/Interest Canceled-Teach<7-1-72
- E825 – Principal/Interest Canceled-Teach>7-1-72
- E826 – Principal/Interest Canceled-Volunteer
- E827 – Principal/Interest Canceled-Law Enf.
- E828 – Principal/Interest Canceled-Military
- E829 – Principal/Interest Canceled-Speech Path
- E830 – Principal/Interest Canceled-Tribal Faculty
- E831 – Principal/Interest Canceled-Death/Disability
- E832 – Principal/Interest Canceled-Bankruptcy
- E833 – Principal/Interest Canceled-Write-offs
- E837 – Principal/Interest Canceled-Staff Pre-K
- E838 - Parking Tickets Waived
- E839 - Write – Offs Under $2
- F099 – Budget Recapture Target
- F100 – CLASSIFIED STAFF SALARIES & WAGES – Non Data Entry
- F102 – Permanent Classified
- F107 – Temporary Classified
- F180 – Classified One-Time Payment
- F190 – Classified Salary Recapture
- F200 – PRO STAFF SALARIES & WAGES – Non Data Entry
- F206 – Permanent Pro Staff
- F207 – Permanent Academic Librarians
- F221 – Temporary Pro Staff
- F271 – Faculty Assistant
- F280 – Exempt One-Time Payment
- F300 – FACULTY SALARIES & WAGES – Non Data Entry
- F310 – Permanent Faculty
- F350 – Non-Credit Bearing – Non Data Entry
- F351 – Permanent Faculty Non-Credit Bearing
- F352 – Temp Faculty Non-Credit Bearing
- F360 – Temporary Faculty
- F371 – Summer Session Faculty
- F380 – Faculty One-Time Payment
- F400 – GRADUATE STUDENTS SALARIES & WAGES – Non Data Entry
- F401 – Graduate Teaching Assistant
- F404 – Graduate Research Assistant
- F407 – Graduate Research Assistant Hourly
- F500 – WAGES – OTHER – Non Data Entry
- F501 – Americorp Wages
- F600 – STUDENTS WAGES – Non Data Entry
- F601 – Student Hourly
- F602 – Student Variable Rate OASI Exempt
- F603 – Student Salary
- F610 – WORK STUDY STUDENT WAGES – Non Data Entry
- F611 – WS CWSP Wages
- F612 – WS CWLP Wages
- F613 – WS SWSP Undergrad Wages
- F614 – WS SWSS (Grad) Wages
- F616 – WS SALP Adult Literacy
- F619 – WS SWSM Community Service
- F620 – WS SWSC Compass to Campus Comm Serv
- F652 – Institutional Work Study
- F663 – WS SWSP Undergrad Wages Not OASI Exempt
- F700 – SICK LEAVE BUYOUT – Non Data Entry
- F701 – Classified Sick Leave Buyout/Attendance
- F702 – Classified Sick Leave Buyout R/D
- F703 – Pro Staff Sick Leave Buyout R/D
- F704 – Pro Staff Sick Leave Buyout/Attendance
- F720 – VACATION LEAVE BUYOUT – Non Data Entry
- F721 – Classified Vacation Leave Buyout
- F722 – Pro Staff Vacation Leave Buyout
- F740 – OVERTIME, CALL BACK, COMPT TIME PAID – Non Data Entry
- F741 – Classified Overtime
- F742 – Classified Call Back
- F743 – Classified Comp Time Paid
- F744 – Pro Staff Overtime
- F750 – Cell Phone Stipend
The amounts expended for any benefit provided to employees other than wages and salary. This may include workers compensation, unemployment compensation, and social security and retirement contributions. For assistance with these codes, please contact the Payroll Department.
- F910 – OASDI – Social Security
- F915 – OASDI – Medicare
- F920 – Employee Benefits – Retirement
- F930 – Employee Benefits – Medical Aid/Industrial Insurance
- F940 – Employee Benefits – Health, Life, Disability Insurance
- F960 – Employee Benefits – Unemployment Compensation
- F970 – Employee Benefits – Supplemental Retirement
- F971 – Employee Benefits – OPEB Liability
- F972 – HERP UAAL Payments
- F973 – Net Pension Liability Adjustment
- F980 – Other Employee Benefits
- F982 – Benefit – Vacation Leave Accrual
- F983 – Accrued Sick Leave