Subcodes

BROWN UNIVERSITY
FINANCIAL RECORDS SYSTEM
DESCRIPTIVE SUB-CODE TABLE

01XX INCOME top
0100	Income To record income from External sources only. (Use with 1 or 3 ledger accounts).
1XXX SALARY & WAGES top
10XX Exempt Salaries
1010	Exempt-Administrative Salary All Regular salary payments made to administrative staff on the monthly payroll. These staff members are not holding faculty appointments
1020	Exempt-Coach Salary All Regular salary payments made to coaching staff on the monthly payroll. These staff members are not holding faculty appointments
1030	Multiyear Faculty Salary Salary paid to faculty without regular faculty status working on multi-year contracts.
1040	Faculty Administrative Stipends Stipends paid as salary to faculty members serving temporarily in administrative roles, i.e. chair or dean.
1050	Leave Replacement Faculty Salary Salary paid to faculty serving temporarily as replacements for those on leave without pay.
1060	Recurring Faculty Salary Salary paid as part of a long-standing arrangement with a department to meet core curricular needs, i.e. teaching expository writing.
1061	Non-Regular Faculty Research
1070	Faculty Salary All salary payments made to individuals holding regular faculty appointments. Includes Post Doctoral Research Associates
1080	Early Retirement Faculty early retirement compensation payments.
1090	Faculty - Summer Salaries Payment for summer work performed by faculty personnel who have normal appointments of less than twelve months.
15XX Graduate Student Stipends and Tuition Credit
1510	Graduate Teaching Assistants - Stipends Includes salary payments for all Graders, Assistants, Teaching Assistants, and Teaching Fellows.
1520	Proctor - Stipends Salary payments to graduate students who have been appointed as Proctors.
1530	Proctor -Tuition Tuition credit for graduate students who have been appointed as Proctors.
1540	Graduate Teaching Assistants (T/A) -Tuition Tuition credit for Teaching Fellows, Teaching Assistants, Assistants, and Graders.
1550	Graduate Research Assistants (R/A) – Stipends Salary payments for Research Assistants during the academic year.
1560	Graduate Research Assistants –Tuition Tuition fee credit for graduate students appointed as Research Assistants.
1570	Graduate Research Assistants – Summer Salary Summer salary payments for Research Assistants.
1590	Graduate Research Assistants-Health Services Fee Health Services Fee credit for graduate students holding an appointment as a Research Assistant.
1592	Graduate Teaching Assistants-Health Services Fee Health Services Fee credit for graduate students holding an appointment as a Teaching Assistant/Teaching Fellow.
1594	Proctor-Health Services Fee Health Services Fee credit for graduate students holding an appointment as a Proctor
1595	Graduate Research Assistants-Health Insurance Health insurance credit for graduate students holding an appointment as a Research Assistant.
1596	Graduate Teaching Assistants-Health Insurance Health insurance credit for graduate students holding an appointment as a Teaching Assistant.
1598	Proctor-Health Insurance Health insurance credit for graduate students holding an appointment as a Proctor
18XX Non-Exempt Staff Salaries
1810	Technical Includes all regular salary payments for non-exempt staff other than secretarial and clerical support staff.
1820	Secretarial/Clerical Includes all regular salary payments for non-exempt secretarial and clerical support staff.
1840	Technical Overtime Includes all overtime payments to nonexempt staff other than secretarial and clerical support staff.
1850	Secretarial/Clerical Overtime Includes all overtime payments to nonexempt secretarial and clerical support staff.
1860	Non-Exempt-Coach Salaries Includes all regular salary payments for non-exempt coaching staff
1870	Non-Exempt-Coach Overtime Includes all overtime payments to nonexempt coaching staff
19XX Employee Benefits
1910	Faculty Fringe Benefits Fringe benefit charge made in accordance with the calculated benefit rate for the faculty pool.
1950	Staff Fringe Benefits Fringe benefit charge made in accordance with the calculated benefit rate for the administrative staff pool.
1955	Coach Fringe Benefits Fringe benefit charge made in accordance with the calculated benefit rate for the coach staff pool.
1990	Benefit Clearing Controllers use only.
2XXX WAGES AND BENEFITS top
20XX Hourly Facilities Management
*For all wages charged a related 29XX benefits charge is also made. Codes include all wages paid to hourly employees in Facilities Management by Division:
2010	Wages – Structural Division
2020	Wages – Mechanical Division
2030	Wages – Electrical Division
2040	Wages – Housekeeping Division
2050	Wages – Grounds Division
2060	Wages – Paint Shop
2070	Wages – Heat Plant Personnel
2080	Wages – Heat Ventilation & Air Conditioning Personnel
2090	Wages – Controls
21XX Hourly – General
2110	Hourly Wages – General Wages paid to hourly employees in the departments of Brown Dining and Mail Service.
2120	Hourly Wages – Overtime Overtime wages paid to hourly employees in the departments of Food Service and Mail Service.
2140	Hourly Wages – Gratuities Used exclusively by the Faculty Club for payment to hourly or miscellaneous employees for tips earned.
2150	Hourly Wages – Seasonal/Part-time Wages paid to hourly seasonal or part-tim employees on the regular payroll.
22XX Overtime Wages for Facilities Management
*For all charges made a related 29XX charge is also made. Includes all overtime wages paid to hourly employees in Facilities Management by Division:
2210	Wages/Overtime – Structural Division
2220	Wages/Overtime - Mechanical Division
2230	Wages/Overtime – Electrical Division
2240	Wages/Overtime – Housekeeping Division
2250	Wages/Overtime – Grounds Division
2260	Wages/Overtime – Shop Clerk
2270	Wages/Overtime – Heat Plant Personnel
2280	Wages/Overtime – Heat Ventilation & Air Conditioning Personnel
2290	Wages/Overtime – Controls
2310	Wages/Overtime – 2nd Shift
25XX Student Service
2510	Student Service – Undergraduate Students Includes all wages paid to undergraduate student during the academic year. (Exception: College Work Study)
2520	Student Service – Graduate Students Includes all wages paid to graduate students during the academic year. (Exception: Proctors, Assistantships, and College Work-Study)
2560	College Work Study – Undergraduates Wages paid to undergraduate students participating in the College Work Study Program. Eligibility based on need is determined by Financial Aid and payment must be authorized by Student Employment.
27XX Temporary Employees
Wages paid to employees working on a temporary basis only. These employees are not eligible for benefits but FICA withholding applies. *All wages are charged the minimum benefit rate (295X)
2710	Wages – Miscellaneous Includes all wages paid to temporary employees on an hourly basis.
28XX Benefit Payments (HR/Controller Use Only)
2810	Faculty – Benefits Payments HR/Controller Use Only.
2820	Staff – Benefits Payments HR/Controller Use Only.
2830	Non-Exempt Benefits HR/Controller Use Only.
2840	Weekly Benefit Expense HR/Controller Use Only.
2850	Miscellaneous Benefit Expense HR/Controller Use Only.
29XX Hourly Staff Benefits
This charge is based on a percentage of 2XXX wages paid.
2920	Benefits – Facilities Management This benefit charge is based on a percentage of all Facilities Management (20XX) wages charged.
2950	Benefits – Minimum Used to record the benefit charge with only minimum benefits.
2960	Benefits - Other This code is used to record benefits not included in the benefit rate. (i.e. Hourly Pension Plan, Weekly Unemployment Insurance, etc.)
2970	Benefits - Weekly This benefit charge is based on a percentage of all wages charged to code 211X and 212X.
3XXX OPERATING EXPENSES top
30XX General Operating Expenses
3030	Express Postage
3010	General Supplies Includes expenditures for goods acquired for the purpose of current operation. These items are consumable, perishable or short lived, and are subject to material change. Also included are items of a durable nature with a value of less than $3,000 such as, wastebaskets, small tools, bookends, file cabinets, chairs, calculators, etc.
3020	Postage Includes charges for postage, freight, cargo, etc.
3030	Express Postage
3031	SS/Packaging Goods Single service package. *Code to be used by Dining Services only.
3040	Supplies – Department Use This code may be used by the department to further identify/distinguish a particular supply item ordinarily charged to 3010.
3055	Instructional Supplies Supplies used in the classroom or support classroom teaching.
3070	Computing Supplies Purchases of computers or computer-related hardware or durable supplies with a unit cost of less than $3,000. This would include computers, printers and other stand-alone equipment. Periphals that add value to an existing inventoried piece of property, regardless of cost, or that have a unit cost of $3,000 or greater should be charged to (4030) Computer Equipment
3080	HVAC Supplies (FOR PHYSICAL PLANT USE ONLY)
3090	Mechanical Supplies (FOR PHYSICAL PLANT USE ONLY)
31XX Specific Operating Expenses
3110	Dues & Memberships Payments made to professional organizations to become or continue to be a member.
3115	Visa Application/Expense Payments related to the processing of visa charges that are required to be paid to the Department of Homeland Security (related to H1B visas).
3120	Insurance Other Than Property All insurance charges (except land and building insurance) excluding automobile, liability, malpractice, surety (also see code 3530)
3130	Conference/Colloquia Costs incurred for conferences sponsored by and held at Brown University. *Does not include telephone or travel expenses
3140	Publicity Includes advertising expenditures for the promotion of University activities and organizations (i.e. athletic events, academic programs). *Does not include printing or coping costs
3150	Equipment Repair Expenditures for all repairs of equipment. *Does not include service contacts and maintenance agreements.
3160	Equipment Rental Expenditures for the rental of equipment from external suppliers.
3170	Equipment – Maintenance Contacts Expenditures for the purchase of service contracts and maintenance agreements.
3190	Employment Ads Advertising costs related to the search for candidates for approved job openings.
32XX Meals & Hospitality NOTE: A Business Meals and Hospitality form must be attached as documentation when using the following codes (3210, 3220 and 3230).
3210	Business Meals Expenses incurred in relation business lunches, dinners, etc. incurred by an employee at a local restaurant.
3220	Gifts & Hospitality Direct payment or reimbursement for gifts of flowers, donations, employee achievement, etc. in accordance with this policy.
3230	Food & Provisions Direct payments or reimbursement for food and/or provisions (not provided by Brown Dining or Faculty Club).
3250	License/Copyright Fee
33XX External Services
Services purchased from external sources including both individuals and private firms.
3310	Professional/Consultant Services Payments to individuals or companies who provide a professional service or possess a special skill and who are not employees of the University. (i.e. lawyers/law firms, musical groups, teachers, photographers, and graphic designers).
3320	Honoraria A token payment determined by the University, for services rendered on which for which custom or propriety precludes a price being set. *Usually used for payment to guest speakers or lecturers.
3330	Non-Professional Services Payments to individuals not employed by the University or companies who provide a non-professional service to the University (i.e. rubbish removal, technical or clerical work).
3340	Participation Fees Fees paid to individuals for participating in surveys, seminars, research projects, etc. This code may not* be used to pay students or University employees.
3350	Contract Services - Grounds
3360	Contract Services – Housekeeping
3370	Contract Services – Miscellaneous
3380	Contract Services – HVAC
34XX Books, Periodicals and Films
3410	Books
3420	Periodicals (including leaflets, brochures subscriptions, etc.)
3430	Films/Videos
3440	Newspapers
3450	Microfiche Publications
3480	Computer Software
35XX Property Costs
Cost other than operation and maintenance of buildings.
3510	Property Rental Charges for rental of non-university land or buildings
3520	Debt Service - Principal Provision for principal and reserve requirements with respect to long-term borrowings.
3521	Debt Service - Interest Provision for interest requirements with respect to long-term borrowings.
3530	Insurance – Property All insurance charges pertaining to land and building(s), including fire insurance, boiler insurance, elevator inspection. *Also see code 3120
3550	Alterations Charges for alterations done by outside vendors.
3560	Property Taxes Payments for all property taxes.
36XX Utilities
All costs for services provided by utility companies.
3610	Light and Power
3620	Water
3630	Gas
3640	Heating Oil #2
3650	Heating Oil #6
3660	Sewer Fees All direct payments to the Narragansett Bay Commission for sewer fees as part of the consumption (see code 3620)
3670	Telephone Toll Calls (non-centrex) All direct payments to telephone companies for telephone toll and telegraph charges (see code 6370) *Includes fax charges
3680	Telephone – Message Units (non-centrex) All direct payments to telephone companies for telephone message unit charge (see code 6380)
3690	Telephone Service ( see code 63XX) All direct payments to telephone companies for basic service and installations. *Does not include toll or message unit charges.
37XX Goods Purchased for Resale
Used exclusively by service departments to record the purchase of goods for resale.
38XX External Copying/Printing
3810	Copy Machine Rentals Copy machine rental payments to external sources.
3820	Copy Machine Supplies For the purchase of copy machine supplies (i.e. paper, toner, ink, etc.)
3830	Copy Machine Usage Used by departments operating and maintaining their own copy machines when charging other departments for usage. This code should be used whether the machine is rented from Graphic Services or owned outright.
3840	External Copy Costs Charges incurred for off-campus copy work.
3860	Publishing and Printing Includes expenditures incurred with an external company to print or publish a document or brochure.
3880	Microfiche Charges Includes expenditures incurred with an external company to produce microfiche.
39XX Travel
Includes registration fee and other expenditures normally incurred in connection with travel on official University business. NOTE: Travel reports are due 10 working days after completion of the trip.
3910	Domestic Travel – University Personnel All travel by University personnel within the United States and its territories and possessions, Puerto Rico and Canada. *This includes the cost of registration fees.
3920	Foreign Travel – University Personnel Travel by University personnel to areas not included in code 3910.
3930	Athletic Team Travel Travel expenses of an organized athletic team.
3940	Travel Non-University Personnel All foreign and domestic travel by non-university (i.e. guest lecturers, job candidates, consultants etc.)
3950	Exclusions Travel
3960*	Relocation Expenses incurred in relation to University’s Moving Allowance Policies and associated employee relocation expenses.
3980	Guarantee Travel
3990	Recruiting Travel by University personnel to recruit new students to Brown University
4XXX EQUIPMENT PURCHASES top
Charges for nonexpendable, tangible personnel property having an anticipated service life of one year or more and a unit acquisition cost of $3,000 or more. The acquisition cost means the net invoice unit price of the property including the cost of modifications, attachments, accessories or auxiliary apparatus necessary to make the property usable for the purpose for which it is intended. Ancillary charges, such as taxes, duty, protective in transit insurance, freight, and installation should only be included if these costs are listed on the same invoice. Spare or replacement parts, regardless of cost, will be classified as materials or supplies.
40XX Equipment – General University
4010	Equipment – General
4020	Equipment – Furniture
4030	Equipment – Computer
4055	Equipment - Instructional Equipment used in the classroom or to support classroom teaching.
4080	Equipment – Part of Fabrication
41XX Equipment –Facilities Management (Used exclusively by Facilities Management)
4110	Equipment – Maintenance
4140	Equipment – Custodial
4150	Equipment – Grounds
4180	Equipment – HVAC
5XXX STUDENT AID top
50XX Scholarships
5010	Health Services Fee – Scholarship Scholarship awarded by the Graduate School. Amount of health services fee is be credited to student’s account.
5020	Graduate School Tuition Scholarship University Administered Tuition Scholarship awarded by the Graduate School on the basis of financial need.
5030	Medical Scholarship
5090	Undergraduate Scholarships University administered scholarship awarded to undergraduates on the basis of financial need.
51XX Fellowships
5110	Graduate School Fellowships and Traineeships Fellowship and Traineeship stipends administered by the Graduate School.
5120	Tuition Credits - Fellowships Used when fellowship or scholarship consideration is in the form of tuition credits.
5130	Health Service Fee - Fellowship Fellowship awarded by the Graduate School. The amount of the Health Services fee is credited each semester to student’s account.
5140	Medical Fellowships
52XX Post docs
5210	Post Doc Fellow Stipend Living allowances for post doctorate fellows not included in code 5110.
5240	Post Doc Fellow Medical Supplement Brown contribution toward medical and dental coverage for non-employee post doctorate fellows.
53XX Miscellaneous Student Aid
5310	Other Student Aid Other types of student aid not separately classified.
5320	Stipends Living allowances not included in code 5110. Should not be used for post doc fellows (see code 5210).
5330	Medical Miscellaneous Student Aid
5340	Health Insurance Buyout
5350	College Work Study In Kind Contribution Used when the College Work-Study matching consideration is in the form of tuition credit.
5360	Undergraduate Fellowships
5361	UTRA Department Support Department contribution toward Undergraduate Teaching/Research Assistants (UTRA)
5362	UTRA Charge back To record redistribution of UTRA awards to proper funding source. Used exclusively by Dean of the College.
5370	Graduate Student Health Insurance
54XX Prizes and Premiums
5410	Prizes and Premiums Prizes or awards paid to students. Includes payments in recognition of past accomplishments and those earned through competition.
6XXX PURCHASED UNIVERSITY SERVICES top
This series of subcodes is used by University service departments (3-XXXXX) when billing user departments. (see 98XX codes)
61XX Facilities Management
6110	Service Allocation Facilities Management administrative cost allocation.
6120	Heat Allocation Charge to buildings for heat and air conditioning usage based on meter readings.
6130	Job Order - Alterations Charges to a department for cost incurred by a Job Order for alterations.
6140	Job Order - Equipment Charges to a department for cost incurred by a Job Order for the purchase of equipment.
6150	Job Order - Other Charges to a department for cost incurred by Job Orders other than alterations, equipment and safety.
6160	Sold Service Reversals All adjustments to Facilities Management sold service billings to departments via sold services or job orders.
6170	Building Maintenance Costs Recovery of building costs charged to user departments (in lieu of rent).
6180	Equipment Rental
6190	Co-Generation Allocation To allocate the cost of producing electricity at the Central Heat Plant.
62XX Computer Information Services
These charges are for services provided by Computing and Information Services (CIS)
6210	Computer Usage Charges for computer usage fees based upon predetermined agreements (i.e. Bio Med)
6220	Undergraduate Course Related
6230

Subcodes

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