PCard: Accounting Object Codes

The following object codes and their descriptions are intended to help cardholders reallocate transactions to the proper accounting code, as necessary.

Benefit Expense

5870—Employee Uniforms

Other Professional Services

5650—Other Professional Services

Supplies

6110—Office Supplies

Examples include, but are not limited to: pens, pencils, markers, hi-lighters, binders, paper clips, calendars/refills, CD’s, disks, toner cartridges, folders, calculator tape, tape dispensers, post-it notes, copy and computer printer paper, etc.

6120—Instructional Supplies

Examples include, but are not limited to: chalk, class record books, blue books, lab supplies, art supplies, textbooks and other copyrighted materials used for instructional purposes, dental clinic supplies, and other related instructional supplies.

6130—Computer Software & Hardware & Supplies

Examples include, but are not limited to: computer software programs, replacement parts such as speakers, keyboard, and mouse, computer cards that expand memory, carrying cases for lap tops, etc. NOTE: Printer ribbons, paper, or toner cartridges should be purchased out of object code 6110, above.

6140—Maintenance & Custodial Supplies

Examples include, but are not limited to: soaps, detergents, waxes, disinfectants, buckets, brooms, mops, hand tools, nuts, bolts, nails, tacks, paper towels, vacuum cleaner bags, light bulbs, etc. The University has a contract for custodial supplies with Garrett Supply, an MBE vendor. Departments are encouraged to use this contract whenever possible. Contact the Purchasing Department for details.

6150—Printing & Photocopying Supplies

THIS OBJECT CODE IS FOR PRINT SHOP USE ONLY. Toner cartridge purchases should be charged to object code 6110, above.

6160—Athletic Supplies

Examples include, but are not limited to: bandages, shoes, balls, nets, mats, bats, uniforms, first aid kits, etc.

6190—Miscellaneous Supplies

Supplies that do not fit in any of the categories listed above.

Travel and Entertainment

6210—Travel

Examples include, but are not limited to: conference registration fees, airline tickets, hotel charges, mileage allowance, per diem for meals while traveling, parking costs, tolls, rental cars (when other travel expenses are incurred), gas for rental cars, etc.

6211—Meals/Same Day Travel

Per diem for a meal(s) where the travel to and from the meeting or conference location all occur in the same day.

6220—Adjunct Travel

Mileage paid to an adjunct faculty member for travel to and from class, as defined in University policy.

6230—Clinical Travel

Mileage paid to employees in allied health who go to hospitals, medical labs, etc. to oversee Shawnee State University students doing clinicals.

6260—Entertainment

Examples include, but are not limited to: catering charges (to Sodexho or others) for meetings held on or off campus, search committee meals with candidates, retreat meals, etc. NOTE: Meals while traveling are paid at current University “per diem” rates and are charged to object code 6210. 

Information, Communication, and Shipping

6310—Advertising

Examples include, but are not limited to: ads in newspapers, magazines, on the internet, in telephone books, athletic programs, and other publications.

6311—Advertising - Clothing

Examples include, but are not limited to: T-shirts, polos, sweatshirts and other clothing which bears the University logo and promotes the University.  This does not include athletic, custodial, or maintenance uniforms.

6312—Advertising - Miscellaneous

Examples include, but are not limited to: imprinted pencils, pens, cups, and other items which bear the University logo and promote the University.

6320—Entry Fees

Examples include, but are not limited to: fees paid for athletic teams to participate in meets or other athletic events, fees for admission staff to participate in college fairs off campus, fees for students or student organizations for participation in, or representation at, events in other locations, etc.

6330—Membership Dues

The only membership dues eligible for University expenditure are those that are “institutional.”  “Institutional” memberships are in the name of the University and continue even if a designated representative leaves the institution. Exceptions, which are rare, must be approved by the Controller’s Office prior to payment of the dues.

6340—Postage & Delivery Expenses

Examples include, but are not limited to: stamps, Fed Ex and UPS charges, certified mail, postage for the main university postage machines in the mailroom., etc.

6350—Printing & Binding

Examples include, but are not limited to: charges to departments for printing and binding services provided by the University's Print Shop; printing outside the University (only with the prior approval of the Director of Purchasing).

6360—Purchased Publications

Examples include, but are not limited to: books that are purchased for general office use. NOTE: See object code 6120 for books to be used by faculty related to teaching a for-credit class.

6370—Basic Telephone Charges & Telecommunications

Examples include, but are not limited to: the purchase of telephones, cell phones, paging devices; monthly telephone, cell phone, and pager charges (unless charges are assessed under a service contract (see object code 6460) or lease agreement (see object code 6440).

6380—Telephone/WATTS Line

THIS OBJECT CODE IS FOR UIS USE ONLY—FOR PAYMENT OF THE UNIVERSITY'S WATTS LINE.

Maintenance & Repairs

6410—Maintenance of Buildings, Equipment, and Vehicles

Used predominantly by the Facilities Department, examples include, but are not limited to: keys, vacuum cleaner bags, floor cleaning supplies, light bulbs, small hand tools, locksmith services, pest control services, oil changes of university vehicles, etc.

6420—Maintenance of Grounds

Examples include, but are not limited to: plants, trees, fertilizers, mulch, sprinklers, etc.

6430—Repair of Movable Equipment and Vehicles

Examples include, but are not limited to: repair of university vehicles, replacement parts for university vehicles (such as batteries, tires, etc.); repair of printers, typewriters, etc.

6440—Facilities & Equipment Leases

Examples include, but are not limited to: the leasing of facilities off campus for the storage of goods, printer leases, copier leases (only with the prior approval of the Director of Purchasing), etc.

6450—Equipment & Non-Travel Vehicle Rentals

Examples include, but are not limited to: rentals of equipment and vehicles (not related to travel) for university business purposes. NOTE: For vehicles rented for travel purposes, see 6210. Bus transportation that includes a driver and gas should be charged to 5650.

6460—Service Contracts, Maintenance Agreements, Cable

Examples include, but are not limited to: copier maintenance agreements, cable service agreements, pest control service agreements, software maintenance and service agreements, phone service agreements, etc.

Utility Object Codes

TO BE USED BY FACILITIES DEPARTMENT ONLY

6510—Gas Used for Heat & Power

6520—Light & Power

6530—Water & Sewage

6540—Waste Collection (trash removal)

6550—Hazardous Waste Collection (removal of hazardous materials and chemicals)
 

Equipment

6810—Non-Capitalized Equipment