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BROWN UNIVERSITY
FINANCIAL RECORDS SYSTEM
DESCRIPTIVE SUB-CODE TABLE

Table of Contents:

*New Effective FY'11*

01XX INCOME     top

 
0100
General Income
New
0101
Tuition-Undergraduate
New
0102
Tuition-Graduate
New
0103
Tuition-Medical
New
0104
Tuition-Study Abroad
New
0105
Tuition-Continuing Ed
New
0106
Tuition-Doctoral
New
0107
Tuition-Doctoral RA
New
0108
Tuition-Masters
New
0110
Application Fees
New
0112
Health Service Fees
New
0115
Student Health Insurance
New
0120
Non Merchandise Sales Income (Bookstore only)
New
0121
Royalty & Licensing
New
0122
Local Advertising
New
0123
Classified Ads
New
0124
National Advertising
New
0130
Brown Annual Fund-Univ
New
0131
Brown Annual Fund-Med
New
0132
Unrest Bequests
New
0135
Unrest Endow Income
New
0136
Quasi Endow Income
New
0137
True Endow Income
New
0150
Indirect Cost Recovery-E&G
New
0151
Indirect Cost Recovery-Bio-Med
New
0152
Indirect Cost Recovery-Bio-Med TRF
New
0160
Parking Income-Commercial-To record parking income generated from Brown owned commercial property. Real Estate Office Use Only.
New
0170
Meehan Rental
New
0172
Athletic Passes
New
0180
Other Income-Exp Recap-To record the recapture of utility, real estate taxes and common area maintenance payments made on behalf of lessees. Real Estate Office Use Only.
New
0300
Commissions-PC
New
0301
Commissions-MAC
New
0302
NSF/Check Ret Fees
New
0303
Late Fees
New
0330
Rental Income
New
0331
Rental Prop-Dorms
New
0332
Rental-Fac/Staff
New
0333
Rental-Visiting Scholars
New
0334
Rental-Damages
New
0335
Rental-Accrual
New
0336
Other Rental Income
New
0370
Parking-Assigned
New
0371
Parking-Fines
New
0372
Parking-Visitor Passes
New
0373
Parking-Overnight
New
0374
Parking-Short Term
New
0375
Parking-Visitor Lot-CC
New
0376
Parking-Visitor Lot-Cash
New
0410
Dining-Contract Acad Year
New
0420
Dining-Contract Allocation
New
0430
Dining-Cash Sales
New
0435
Vending
New
0440
Student Housing
New
0441
Housing Damage/Fines
New
0442
Laundry Comm
New
0445
OIP Housing
New
0460
Faculty Club Income
New
0461
FC Member Dues
New
0910
Returns
New
0930
Sales Tax Collection
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
Salary paid to individuals who hold non-regular faculty appointments and devote their primary efforts to research, e.g. post doctoral and (research) faculty appointments.

 
1070
Faculty Salary
All salary payments made to individuals holding regular faculty appointments.
 
1071
Regular Faculty Salary Supplement
Wages paid to regular faculty as a supplement to their normal base salary
 
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.
New FY'12
1812
Non-Exempt Bargaining Unit
To record wages for Library employees in bargaining units only.
New FY'12
1813
Non-Exempt
To record overtime wages for Library employees in bargaining units only.
 
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.
New FY'12
1952
Benefits-Non-Exempt Bargaining unit
Benefit code to be used exclusively for bargaining units within the Library.
 
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
New
2095
Wages – 2nd Shift
21XX Wages- General
 
2110
Wages – General
Wages paid to hourly employees in the department of Dining Services
 
2120
Wages – Overtime
Overtime wages paid to hourly employees in the department of Dining Services
New
2130
Wages - Training
Used by Fac Mgmt for wages paid for training purposes to hourly, seasonal or part-time employees on the regular payroll.
 
2140
Wages – Gratuities
Used exclusively by the Faculty Club for payment to hourly or miscellaneous employees for tips earned.
 
2150
Wages – Seasonal/Part-time
Wages paid to hourly seasonal or part-tim employees on the regular payroll.  
New FY'11 for DPS only
2160
Wages – non-bargaining units
Wages paid (weekly) to Non-Exempt (non-bargaining units) employees of the Facilities Management (FM), Public Safety (DPS) and Mail Services departments
New FY'11 for DPS only
2170
Wages – OVT non-bargaining units
Overtime (OVT) wages paid weekly to Non-Exempt (non-bargaining units) in the Facilities Management (FM), Public Safety (DPS) and Mail services departments.
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
New
2295
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, Undergraduate TA)
 
2520
Student Service – Graduate Students
Includes all wages paid to graduate students during the academic year. (Exception: Proctors, Assistantships, and College Work-Study)
 
2530
Undergraduate Teaching Assistant (TA)
Includes all wages paid to undergraduate students who have been appointed as Teaching Assistants
 
2540
Undergraduate Research Assistant (RA)
Includes all wages paid to undergraduate students who have been appointed as Research Assistants
 
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.
 
2561
Federal Work Study-Transfers
For the exclusive use of the Financial Aid Office when transferring college work study charges to the federal work study 6-Ledger accounts.
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 – Limited Duration
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
LD/PT Benefit Pool
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 – LD/Part Time
Used to record the benefit charge with only minimum benefits.
 
2955
Benefits - Coaches LD
 
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 (excluding wage codes 2160 and 2170)

New FY'11 for DPS only
2980

Benefits - Weekly non bargaining units
This benefit code will be based upon a percentage of all wages paid to Facilities Management, Public Safety and Mail Services employees under wage codes 2160 and 2170.

3XXX OPERATING EXPENSES     top
30XX General Operating Expenses
 
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 $5,000 such as, wastebaskets, small tools, bookends, file cabinets, chairs, calculators, etc.
New
3011
Laboratory Supplies
Material acquired for the purpose of laboratory operations. These items are consumable, perishable or short lived, and are subject to material change.
New
3012
Health/Medical Supplies
Materials acquired relative to health and medical functions conducted on campus. These items are consumable, perishable or short lived, and are subject to material change.
New
3013

Non-Disposable Supplies
Expenditures for non-disposable goods and materials costing less than the equipment threshold ($5,000 per item), not considered IT related (see 3071). Such items would include furniture, fixtures and electronic goods.

 
3020
Postage
Includes charges for postage, freight, cargo, etc.
 
3030
Express Postage
New
3031

SS/Packaging Goods-Dining
For Dining Services use 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.
New
3050
Grounds Supplies
For Fac Mgmt use only
 
3055

Instructional Supplies
Supplies used in the classroom or support classroom teaching.

New
3060
Consumables-Dining
For Dining Services use only
 
3070

Computing Supplies
Purchases of expendable computing and computing-related supplies, such as paper, toner, ink, etc. This code excludes computers, printers and other stand-alone equipment (see new code 3071).

New
3071
Computer Hardware <5K
Expenditures for information technology hardware costing less than the equipment threshold ($5,000 per item). Such items would include computers, printers, monitors, scanners and similar computing peripherals.
 
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 Expense
Costs incurred for conferences sponsored by and held at Brown University.
*Does not include telephone or travel expenses
New
3131
Training/Education
Expenditures for multi-day or week long training course to learn or maintain necessary skills for a position.
New
3132
Conf/Seminar Fees
Fees for attendance at a professional conference or seminar.
 
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.
New
3155
Vehicle Repair
Expenditures for all repairs of University-owned vehicles. Does not include service contracts or maintenance agreements.
 
3160
Equipment Rental
Expenditures for the rental of equipment from external suppliers.
New
3165
Vehicle Rental
Expenditures for the rental of vehicles from external vendors. Does not include automobile rental while on University travel.
 
3170
Equipment – Maintenance Contacts
Expenditures for the purchase of service contracts and maintenance agreements.
New
3171
IT Equip Maintenance
Expenditures for the purchase of service contracts and maintenance agreements relative to information technology equipment.
New
3175
Vehicle Maintenance
Expenditures for the purchase of service contracts and maintenance agreements relative to University-owned vehicles.
 
3190
Employment Ads
Advertising costs related to the search for candidates for approved job openings.
New
3195
Recruiting Fees & Expenses
Expenditures paid to external vendor for assistance in recruiting University faculty and staff.

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).

New
3240
Donations
Expenses relative to University-authorized donation to a third party organization. See Business Expense & Hospitality Policy.
 
3250
License/Copyright Fee
33XX External Services

Services purchased from external sources including both individuals and private firms.

 
3310
Consultant Services
Payments to individuals or companies who provide consulting or other professional services not specifically identified in the code 33xx range below. Individuals cannot be employees of the University.
New
3311
Info Tech Services
Payments to individuals or companies who provide a professional service or possess a special skill in the field of Information Technology. Individuals cannot be employees of the University.
New
3312
Financial Services
Payments to individuals or companies who provide a professional service or possess a special skill in the field of Banking and Financial Services. Individuals cannot be employees of the University.
New
3313
Program Services
Payments to individuals, companies or other institutions who provide a professional service or possess a special skill in support of the University's major programs of teaching and research. Individuals cannot be employees of the University.
New
3314
Legal & Regulatory Services
Payments to individuals, companies, or other institutions who provide a professional service in support of the University's legal and regulatory functions. Individuals cannot be employees of the University.
New
3315
Transportation Services
Payments to individuals or companies who provide transportation services to the University. Individuals cannot be employees of the University.
 
3320
Guest Speaker Services
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
Trade 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
 
3371
Commercial Lot Leases-To record parking lot leases and any garage expenses (also parking MEB entries). Real Estate Office Use Only.
 
3380
Contract Services – HVAC
34XX Books, Periodicals and Films
 
3410
Books
 
3420
Periodicals (including leaflets, brochures subscriptions, etc.)
 
3430
Films
 
3440
Newspapers
 
3450
Microfiche Publications
 
3480
Computer Software
New
3481
Software Maintenance
Expenditures for the purchase of service contracts and maintenance agreements relative to 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 Fees
 
3630
Natural 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.
New
3695
EXT Wireless Device
All direct payments to wireless providers, or reimbursements to individuals, for costs incurred relative to a wireless device not obtained through the CIS department
37XX Goods Purchased for Resale
Used exclusively by service departments to record the purchase of goods for resale.
 
3710
Cost Goods Sold
New
3712
Returns-Loss
For Bookstore use only
New
3713
Markdown Reclass
For Bookstore use only
New
3714

Adj Bk Inv-Phys
For Bookstore use only

New
3715
Cogs-Autid Adj
For Bookstore use only
New
3720
MT/Fish/Pltry/Eg
For Dining Services use only
 
3725
Groceries
For Dining Services use only
New
3730
Staples/Veg/Prod
For Dining Service use only
New
3740

Dairy Products
For Dining Service use only

New
3750
Baked Goods-Bakery
For Dining Service use only
New
3760
Other Baked Products
For Dining Service use only
New
3770
Beverages
For Dining Service use only
New
3780
Other Dining
For Dining Services use only
New
3790
Halal/Kosher
For Dining Services use only
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.
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.
 
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 Travel
Expenses incurred in relation to University’s Moving Allowance Policies and associated employee relocation expenses.
 
3980
Guarantee Travel
 
3990
Recruiting Travel
Travel by University personnel to recruit new students to Brown University
4XXX EQUIPMENT PURCHASES   top
Charges for non expendable, tangible personnel property having an anticipated service life of one year or more and a unit acquisition cost of $5,000 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
New
4040
Equipment - Vehicles
Equipment - University-owned Vehicles
 
4055

Equipment - Instructional
Equipment used in the classroom or to support classroom teaching.

New
4070
Equipment – Spons Proj Transition
 
4080

Equipment – Part of Fabrication

41XX Equipment –Facilities Management
(Used exclusively by Facilities Management)
 
4140
Equipment – Custodial
 
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.
 
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
Graduate Course Related
 
6240
Undergraduate – General (not course related)
 
6250
Graduate and Faculty – General (not course related)
 
6260
Projects (i.e. Research Projects)
 
6270
ADP Production
Used by Administrative Data Processing
 
6280
Computer Center Printing
Charges to departments for printed output from the Computer Center that exceeds two copies.
 
6290
Computer Consultant Services
Charge by Telecommunications Office for basic monthly telephone service.
63XX Telephone Service
 
6310
General Telephone Service
 
6320
Telephone Installation
Charge by telephone switchboard account to departments for initial telephone installations
 
6330
Telephone Moves
Charge by telephone switchboard account to departments for telephone location change.
 
6340
Pay Telephones
Service charge to a department for the monthly rental of a "semi-public" pay phone, and any charge to meet the usage guarantee.
 
6350
Wireless Service
Service charge to a department for wireless phone plans
 
6370
Telephone Tolls
Charge for telephone tolls and telegraph charges (see code 3670 for non-centrex related charges)
 
6380
Telephone Message Units
Charges for telephone message units (see code 3680 for non-centrex related charges).
64XX Office Services
 
6410
Graphic Services
Includes work done by the Copy Centers, Photo Lab and Printing Services.
 
6420
Public Affairs/University Relations
Used by Public Affairs/University Relations (PAUR) when billing for Consulting Services.
 
6430
Network Operations – Service & Maintenance
Charges by Network Operations for service and maintenance costs.
 
6440
Network Operations – CIS Computer Repair
Charges related to purchasing lease arrangements whereby equipment is leased on a monthly basis. After an agreed upon period the department or user will own the equipment.
 
6450
Health Services
Services provided by University Health Services.
 
6470
Security Services
Charges by the Security Office for services over and above those normally provided (i.e. special events)
 
6480
Copier Pool Maintenance
Rental of copy machines controlled by Graphic Services.
 
6490
Office Services - Other
Charges for all office services not listed above.
65XX University Shop Services
Charges to departments for work performed by the various University shops as designated below:
 
6510
Physics Shop Charge
 
6530
Electron Microscope (Bio Med)
 
6540
Machine Shop (Engineering)
 
6560
Liquid Nitrogen (Engineering)
 
6580
Drafting Shop
66XX Rental of University Facilities
 
6610
Athletic Facility
Charges for the use of athletic facilities
 
6620
Residential Facility
Charges for the use of residential facilities (i.e. housing etc.)
 
6630
Miscellaneous Facility
Use to charges all facilities other than athletic and residential.
 
6640
University Leased Property
Rental expense for leasing University owned property
 
6641
Utilities-Leased Property
Charges for utilities expenses related to Jewelry District properties and 121 South Main Street
 
6642
Miscellaneous-Leased Property
Charges for non-utilities expenses related to Jewelry District properties and 121 South Main Street
 
6650
Parking
Used for parking related charges
67XX University Dining Services
 
6710
Brown Dining (formerly Food Services)
Food and services provided by Brown Dining
*Must be business related
 
6720
Faculty Club
Food and services provided by the Faculty Club
*Must be business related
69XX Other University Services
 
6910
Animal Care Facility
Use of Bio Med Animal Care Facility
 
6920
Dedicated Computer Services
University Computer Service provided by a department other than the Computing Lab.
8XXX PLANT FUNDS (7 LEDGER USE ONLY)   top
80XX Site Costs
 
8010
Site Acquisition
Used exclusively for the purchase of property
 
8020
Site Preparation
Costs involved in preparing the site for usage such as razing of buildings and grading of land prior to construction.
 
8030
Geotechnical Investigations
Engineering tests prior to construction.
 
8040
Survey
Costs involved in the surveying of the land.
 
8060
Landscaping
Cosmetic landscaping (i.e. asphalt, planting shrubs, etc.)
81XX Architect and Engineer Fees
Architect and engineer fees during the various stages of construction as
indicated below:
 
8110
Architect Preliminary Planning & Programming
 
8120
Architect Schematic Design
 
8130
Design Development
 
8140
Architect Construction Documents
 
8150
Bid/Construction Administration
 
8160
Reimbursables
 
8170
Cost Consultant
 
8180
Environmental Consultant
 
8190
Special Consultant Fees
82XX Construction
Construction costs as indicated below:
 
8210
Pre-Construction Services
 
8220
Construction Management – General Contractors
 
8230
Site & Building Preparation
 
8240
Special Contracts
 
8250
Landscaping
 
8260
Utilities
 
8270
Telephone/Network
 
8280
Bussing & Off Site Parking
 
8290
Site Signage & Scrim
84XX Equipment
 
8410
Fixed Equipment
Non-movable equipment such as boilers, air conditioning, etc.
 
8420
Furniture
All furniture, file cabinets desks, chairs prior to occupancy of a building.
 
8430
Graphics/Signage/Consumables
 
8440
Movable Equipment
Typewriters, adding machine etc. prior to occupancy of a building.
 
8450
Audio/Visual/Teleconference
 
8460
Computer Systems
85XX Financing
 
8510
Borrowing (Internal)
 
8520
Bond
Costs associated with a bond issue (i.e. court costs and legal expenses.)
 
8530
Borrowing (External)
External interest cost during construction.
86XX Miscellaneous
 
8600
Miscellaneous
 
8610
Moving/Cleaning
Storage costs, cleaning and moving of furniture prior to occupancy of building
 
8620
Printing Photographic
 
8630
Facilities O & M
 
8640
CIS Telephones /Network
 
8650
Job Order
 
8660
Hazardous Waste Abatement
 
8670
Testing & Inspection Services
 
8680
Police & Security Services
 
8690
Permits/Regulatory Fees
87XX Contingency-Budgetary Use Only
 
8700
Contingency-Budgetary Use Only
89XX Administrative Charges
 
8910
Project Management
Charges for supervisory personnel
 
8920
Administrative Expenses
 
8930
Legal Expenses
 
8940
Miscellaneous
9XXX UNDIVIDED OTHER  top
 
9000
Unallocated
Used exclusively for budgetary purposes
 
9010
Interest Earned - Private Grants
91XX Cash/Deposit Adjustments
 
9110
Checks Charged Back
This code is used when a check is deposited by Accounts Receivable but not honored by the bank. When the entry is made to re-charge the account, code 911 is used (the code is used exclusively by the Bookstore).
 
9120
Cash Over & Short
This code is used to write off overages and shortages when they are incurred by cashiers and petty cash custodians.
92XX Write Offs
 
9210
Student Accounts – Write Off
This code is used to write off student accounts when payment are not collectible.
 
9220
Miscellaneous Accounts Receivable – Write Off
This code us used exclusively by Accounts Receivable to write off Miscellaneous Accounts Receivable when payments are not collectible.
 
9230
Grants & Contract – Write Off Sub-Code Listing
 
9250
Write Offs – Other
Used for all write offs except those indicated above.
93XX Transfers
 
9310
Transfers To/From Designated Funds
This code is used on the sub-ledger side of an entry (2 or 3 ledger only) when transferring money to or from a 0-168XX account. (See code 9320 for internal loans)
 
9311
FYE GIF Rollforward
This is a Grant Incentive Fund (GIF) balance forward sub code established for the exclusive use of the Dean of the Faculty's Office
 
9312
Year End Roll Forward
This is a balance forward sub code established for the exclusive use of the Dean of the Faculty's office
 
9320
Pay Back Internal Loans
This code is used on the sub-ledger side of an entry when transferring money to/from a designated fund (0-16XXX) for the purpose of recording or paying back an internal loan.
 
9330
Transfers To/From Current Restricted Funds
This code is used on the sub-ledger side of an entry (2 or 3 ledger only) when transferring money to or from a 0-3XXXX account.
 
9340
Transfers To/From Loans
This code is used on the sub-ledger side of an entry (2 ledger only) when transferring money to or from a 0-4XXXX account.
 
9350
Transfers To/From Plant
This code is used on the sub-ledger side of an entry (2 or 3 ledger only) when transferring money to or from a 0-7XXXX account.
 
9360
Transfer To/From Endowment
This code is used on the sub-ledger side of an entry (2 ledger only) when transferring money to or from a 0-5XXXX account.
94XX Research Projects
 
9420
Sub-Contacts/Grant Support Effort
(excluding hospitals)
This subcode is used for contracting for or transferring of grant supported effort (excluding hospitals) in accordance with a formal agreement. Prior approval is required from the sponsoring agency on all sub-contracting.
 
9440
Sub-Contracts Hospital/Grant Supported Effort
This subcode is used for contracting for or transferring of grant supported effort with hospitals in accordance with a formal agreement. Prior approval is required from the sponsoring agency on all sub-contacting.
95XX Subsidy
 
9500
Subsidy
Used when subsidizing an agency outside the University.
96XX Cost Allocations/Fees
 
9610
Administrative Fee Charged
Charge made to a specific cost center for administrative support.
 
9620
Security Department Service Fee
Assessment made to various departments for Security Service.
 
9630
Intra-Fund Expense Reallocation (formerly Cost Allocation)
Used to reallocate expenditures within between two accounts in the same ledger series. The first digit of the charge(debit) account and the credit account should be the same. If not, use 9760.
 
9631*

VP CL Internal Transfers
To record and isolate internal transfers to/from Vice President Campus Life accounts.

*Restricted for the Vice President Campus Life Use Only

 
9640
Insurance Premium Allocation
Used to allocate insurance premiums to user departments.
 
9650
Taxes/Penalties
 
9660
Insurance - Claims Payout
Used to allocate insurance claims payout to user departments.
 
9670
Assessments
 
9680
Special VP/Admin
Used to allocate the business manager’s costs to the individual cost centers.
 
9690
Insurance Recovery
To record insurance recoveries received from third parties (i.e. insurance companies)
97XX Current Funds Applied
 
9710
Unrestricted Endowment Return Applied
Used exclusively in the 4 ledger when taking current unrestricted endowment return into revenue.
 
9720
Restricted Endowment Return Applied
Used exclusively in the 4 ledger when redistributing expenditures to specific endowment transfer accounts.
New
9750
Internal Grants
 
9760

Inter-Fund Expense Reallocation (formerly Current Funds Redistributed)
Used when redistributing expenditures from one ledger type to another. The first digit of the charge (debit) account and credit account should be different. This code cannot be used with 9-ledgers (see 9500) or 5-ledgers.

98XX Internal Income
This series of line items is used exclusively by University service departments when recording income from internal sources.
 
9800
Internal Billing
Used exclusively by University service departments when recording income from internal sources.

New

9810
Internal Billing - Transportation (Only)
Used exclusively by Transportation Office to record temporary day time parking paid by departments.
 

9820

Internal Billing - Brown First (Dining Only)
Used exclusively by Dining Services to isolate
"Brown First" internal income.

 
9830
Internal Billing - Functions (Dining/FC Only)
Used exclusively by Dining Services and Faculty Club to record internal income generated from functions.
 
9850
Internal Billing – Exceptions
Used on restricted basis when accounts charged cannot use a 6XXX code (i.e. inventory accounts.)
99XX Miscellaneous
 
9910
Closing Entry
Used exclusively by the Controller’s Office to record external income in service departments and job orders at year end.
 
9920
UBI Taxes
Used to record unrelated business income tax.
 
9930
Rental Property Adjustments
*For Controller's Office Use Only
 
9980
Facility & Administrative Costs
This code is used to identify overhead charges made against Grant and Contract Accounts.