Account Categories
| Commonly Used Account Codes | ||
|---|---|---|
| Code | Description | Description/Usage |
| 60501 | Travel – In District | Employee travel within Seminole County (includes travel in College vehicle) |
| 60502 | Travel – Out of District | Employee travel outside Seminole County but within Florida |
| 60503 | Travel – Out of State | Employee travel outside of Florida (includes lodging, registration, transportation, etc.) |
| 60504 | Travel – International | Employee travel outside of the United States (includes lodging, registration, transportation, etc.) |
| 60506 | Travel – Student | Travel by eligible student to be reimbursed by College |
| 60507 | Travel – Non-Employee | Travel by eligible supplier, District Board of Trustees member or College guest to be reimbursed by College |
| 60508 | Travel – Employee Recruitment | Travel by eligible individuals for interview purposes (usually for key positions at the College) |
| 60509 | Travel – Moving Expenses | Travel by eligible new employees for relocation purposes |
| 60599* | Webinars | Registration fees for online seminars |
| 61001 | Freight/Postage Reimbursable | Regular delivery service paid by departments (1098T mailing, hand-carried items to U.S. Postal Service) |
| 61003 | Postage Express Delivery | Any delivery service other than regular mail (UPS, FedEx, Express Mail, etc.) |
| 61504 | Other Communication Services | Phone installation and/or other miscellaneous communication costs (excludes maintenance and repair) |
| 62001 | Printing/Duplicating – Supplier | Printing services performed by outside supplier |
| 62501 | Maintenance/Repairs – Building | One-time repair to facilities (excludes technology-related repairs) |
| 62502 | Maintenance/Repairs – Furniture and Equipment | One-time repair to furniture or equipment (excludes technology-related repairs) |
| 62503 | Maintenance/Repairs – Grounds | One-time repair to grounds |
| 62504 | Service Contracts/Agreements | Any contract to maintain the College's facilities or equipment (excludes technology-related contracts) |
| 62505 | Maintenance/Repairs – Other | Any maintenance or repair work that does not fit into the above categories (excludes technology-related maintenance and repairs) |
| 62506* | Maintenance/Repairs – IT | One-time repair related to technology |
| 62544* | Maintenance – Software | Software maintenance contracts |
| 63001 | Rentals – Facilities | Rental of outside facility for 12 months or less |
| 63002 | Rentals – Equipment | Rental of equipment for 12 months or less |
| 63003 | Rentals - Vehicles | Rental of vehicles for 12 months or less |
| 63004 | Rentals – Copy Machines | Rental of copy machine(s) 12 months or less |
| 63005 | Rentals – Other | Rental of items not related to facilities or equipment 12 months or less |
| 63007 | Royalties | Royalty payments for music, scripts, etc. |
| 63101 | Lease Payments - Facilities | Lease payments for facilities greater than 12 months (asset value < $5,000) |
| 63102 | Lease Payments - Equipment | Lease payments for equipment greater than 12 months (asset value < $5,000) |
| 63103 | Lease Payments - Vehicles | Lease payments for vehicles greater than 12 months (asset value < $5,000) |
| 63104 | Lease Payments - Copy Machines | Lease payments for copy machines greater than 12 months (asset value < $5,000) |
| 63105 | Lease Payments - Other | Lease payments for items not related to facilities or equipment greater than 12 months (asset value < $5,000) |
| 64001 | Utilities - Heating Fuels | Gas/Oil for College facilities |
| 64002 | Utilities - Water & Sewer | Water for College facilities |
| 64003 | Utilities - Electricity | Electric for College facilities |
| 64004 | Utilities - Garbage/Recycling | Waste/recycling collection for College facilities |
| 64005 | Utilities - Fuel/Vehicular | Fuel for College owned vehicles |
| 64006 | Utilities - Hazardous waste removal | Hazardous waste disposal fee |
| 64501 | Other Contractual Services | Services that are contracted and not applicable to any other account code |
| 64502 | Institutional Membership | Membership fees for professional organizations (personal memberships not permitted) |
| 64505 | Advertising (Mandated by Statute) | Advertising that publicizes District Board of Trustees and other public meetings (required by law) |
| 64507 | Continued Instructional Services (State Funded) | Instruction provided by outside agency and funded by the state of Florida |
| 64508 | Temporary Personnel Services | Temporary agency personnel and independent contractors |
| 64509 | Other Services – Non-Contracted | Services that are not contracted and not applicable to any other account code |
| 64510 | Advertising (Not Required by Law) | Advertising for recruitment and other purposes (not required by law) |
| 64513 | Continued Instructional Services (Not State Funded) | Instruction provided by outside agency and not funded by the State of Florida |
| 64514* | Technology Services | Technology services other than consultants or repairs/maintenance |
| 64520 | Pmt to Sub-recipient (Grants only) | Payment to Sub-recipient (Grants only) |
| 64612 | Transportation (Grants only) | Bus transportation (Grants only) |
| 65001 | Consultant Fees | Services provided by non-technology consultants (use code 65010 for technology consultants) |
| 65002 | Honoraria Fees | Speaker fees |
| 65003 | Legal Fees | Services provided by outside attorneys, notary services, etc. |
| 65006 | Engineering Fees (Grants only) | Engineering Fees (Grants only) |
| 65007 | Professional Fees – Other | Professional services not listed in any other category |
| 65008 | Accreditation Fees | Fees charged by an accreditation agency |
| 65010* | Technology Consultant | Services provided by technology consultants |
| 65501 | Educational Materials/Supplies | Classroom materials that are consumed through use (pencils, paper, etc.) as well as subscriptions to professional publications |
| 65502 | Office Materials/Supplies | Office materials that are consumed through use (pencils, paper, etc.) as well as subscriptions to professional publications |
| 65503 | Diplomas and Covers | Diplomas and degree covers |
| 65504 | Hazardous Materials – Instructional | Products used for instruction that require special handling (science lab items, etc.) |
| 65701 | Data Software – Instructional | Software for instructional use (not capitalized) |
| 65702 | Data Software – Administrative | Software for administrative use (not capitalized) |
| 66001 | Maintenance Materials/Supplies | Supplies used to repair or maintain facilities |
| 66002 | Custodial Materials/Supplies | Supplies used to clean or maintain facilities |
| 66003 | Automotive Materials/Supplies | Supplies used to maintain College-owned vehicles |
| 66004 | Grounds Materials/Supplies | Supplies used to maintain College grounds |
| 66005 | Construction Materials/Supplies (Grants only) | Construction Materials/Supplies (Grants only) |
| 66006 | Hazardous Materials – Non-Instructional | Products not used for instruction that require special handling |
| 66501 | Athletic Supplies | Items used in athletic programs |
| 66502 | Athletic Uniforms | Purchase of uniforms (excludes maintenance uniforms) |
| 66503 | Food and Food Products | Limited to departments with hospitality budgets |
| 66505 | Departmental Uniforms | Purchase of uniforms (excludes athletic uniforms) |
| 66506 | Grants Non-Tech Equip <$1K | Minor non-technology equipment such as hand tools, tool chests, benches, etc. less than $1,000 (Grants only). |
| 66507 | Grants Technology Equip <$1K | Minor technology equipment such as computers, tablets, scanners, cameras, telephones, UPS battery backups, etc. less than $1,000 (Grants only). |
| 66508 | Items for Promoting College | Giveaways used to promote the College (excludes publications) |
| 73101 | Lease Payments LT - Facilities | Lease payments for facilities greater than 12 months (asset value > $5,000) |
| 73102 | Lease Payments LT - Equipment | Lease payments for equipment greater than 12 months (asset value > $5,000) |
| 73103 | Lease Payments LT - Vehicles | Lease payments for vehicles greater than 12 months (asset value > $5,000) |
| 73104 | Lease Payments LT - Copy Machines | Lease payments for copy machines greater than 12 months (asset value > $5,000) |
| 73105 | Lease Payments LT - Other | Lease payments for items not related to facilities or equipment greater than 12 months (asset value > $5,000) |
| Minor Equipment Codes (for items costing less than $1,000 that last more than a year and are not added to any other piece of equipment) | ||
| 70501 | Minor Equipment – Less than $1,000 | Non-technology equipment such as chairs, credenzas, bookcases, microscopes, etc. |
| 70506* | Minor Technology Equipment – Less than $1,000 | Technology equipment such as scanners, printers, faxes, DVD players, cameras, telephones, UPS battery backups, etc. |
| Asset Account Codes – Non-Depreciable (for items costing $1,000-$4,999) | ||
| 70601 | Educational Furniture/Equipment (Non-technology) $1,000-$4,999 | Furniture or non-technology equipment used in instructional offices, classrooms and labs |
| 70602 | Office Furniture/Equipment (Non-technology) $1,000-$4,999 | Furniture or non-technology equipment used in Administration, Student Services and other non-instructional support offices |
| 70603 | Construction/Maintenance Equipment (Non-technology) $1,000-$4,999 | Non-technology equipment purchased for use by the Facilities Department |
| 70604 | Vehicles – $1,000-$4,999 | New or pre-owned cars, vans, trucks, mules, Cushmans or security carts purchased for non-instructional use on campus |
| 70605 | Athletic Equipment (Non-technology) $1,000-$4,999 | Non-technology equipment purchased for use by the Athletics Department |
| 70606* | Technology Equipment – $1,000-$4,999 | Technology equipment such as scanners, printers, servers, cameras, CPUs, laptops, overhead projectors, document cameras and telephones |
| 70696* | Grantor Computer Equipment – $1,000-$4,999 | For grants only. Technology equipment purchased for other agencies. |
| Asset Account Codes – Depreciable (for items costing $5,000 or more) | ||
| 71011* | Technology Equipment >= $5,000 | Technology equipment such as scanners, printers, cameras, telephone systems, servers, network equipment and UPS battery backups |
| 71021 | Vehicles >= $5,000 | New or pre-owned cars, vans, trucks, mules, Cushmans or security carts purchased for non-instructional use on campus |
| 71022 | Office Equipment (Non-Technology) >= $5,000 | Non-technology equipment used in Administration, Student Services, CTS and other non-instructional support offices |
| 71023 | Educational Equipment (Non-Technology) >= $5,000 | Non-technology equipment used in instructional offices, classrooms and labs |
| 71024 | Athletic Equipment (Non-technology) >= $5,000 | Non-technology equipment purchased for use by the Athletics Department |
| 71025 | Maintenance Equipment (Non-technology) >= $5,000 | Non-technolgoy equipment purchased for use by the Facilities Department |
| 71031 | Office Furniture >= $5,000 | Furniture used in Administration, Student Services and other non-instructional support offices |
| 71032 | Educational Furniture >= $5,000 | Furniture used in instructional offices, classrooms and labs |
| * Technology expenditures include the purchase, lease and support of instructional and administrative IT resources and services recorded in all funds. IT resources encompass all forms of technology used to create, process, store, transmit, exchange and use information in various forms of voice, video and data. | ||