Expense Hierarchy

This report displays the hierarchical relationship of the account type and account code structure.

 

ACCT ACCT_TITLE LEVEL_2_CODE LEVEL_2_DESC
60500 Travel Budget 60500 Travel Budget
60501 Travel-In District 60500 Travel Budget
605010 Car Rental 60500 Travel Budget
605011 Mileage 60500 Travel Budget
605012 Registration Fee 60500 Travel Budget
605013 Air Fare 60500 Travel Budget
605014 Public Transportation 60500 Travel Budget
605015 Tolls 60500 Travel Budget
605016 Gas 60500 Travel Budget
605017 Tips 60500 Travel Budget
605018 Per Diem 60500 Travel Budget
605019 Hotel 60500 Travel Budget
60501A Car Rental 60500 Travel Budget
60501B Mileage 60500 Travel Budget
60501C Registration Fee 60500 Travel Budget
60501G In District Tolls 60500 Travel Budget
60501L In District Incidentals 60500 Travel Budget
60502 Travel-Out of District 60500 Travel Budget
605020 Incidentals 60500 Travel Budget
605021 Meals 60500 Travel Budget
60502A Car Rental 60500 Travel Budget
60502B Mileage 60500 Travel Budget
60502C Registration Fee 60500 Travel Budget
60502D Air Fare 60500 Travel Budget
60502E Train Fare 60500 Travel Budget
60502F Public Transportation 60500 Travel Budget
60502G Tolls 60500 Travel Budget
60502H Gas 60500 Travel Budget
60502I Tips 60500 Travel Budget
60502J Per Diem 60500 Travel Budget
60502K Hotel, Motel, BB 60500 Travel Budget
60502L Incidentals 60500 Travel Budget
60502M Meals 60500 Travel Budget
60503 Travel-Out of State 60500 Travel Budget
60503A Car Rental 60500 Travel Budget
60503B Mileage 60500 Travel Budget
60503C Registration Fee 60500 Travel Budget
60503D Air Fare 60500 Travel Budget
60503E Train Fare 60500 Travel Budget
60503F Public Transportation 60500 Travel Budget
60503G Toll 60500 Travel Budget
60503H Gas 60500 Travel Budget
60503I Tips 60500 Travel Budget
60503J Per Diem 60500 Travel Budget
60503K Hotel, Motel, BB 60500 Travel Budget
60503L Incidentals 60500 Travel Budget
60503M Meals 60500 Travel Budget
60504 Travel-International 60500 Travel Budget
60504A Car Rental 60500 Travel Budget
60504B Mileage 60500 Travel Budget
60504C Registration Fee 60500 Travel Budget
60504D Air Fare 60500 Travel Budget
60504E Train Fare 60500 Travel Budget
60504F Public Transportation 60500 Travel Budget
60504G Tolls 60500 Travel Budget
60504H Gas 60500 Travel Budget
60504I Tips 60500 Travel Budget
60504J Per Diem 60500 Travel Budget
60504K Hotel, Motel, BB 60500 Travel Budget
60504L Incidentals 60500 Travel Budget
60504M Meals 60500 Travel Budget
60505 Travel-3rd Party Reimbursable 60500 Travel Budget
60505A Car Rental 60500 Travel Budget
60505B Mileage 60500 Travel Budget
60505C Registration Fee 60500 Travel Budget
60505D Air Fare 60500 Travel Budget
60505E Train Fare 60500 Travel Budget
60505F Public Transportation 60500 Travel Budget
60505G Tolls 60500 Travel Budget
60505H Gas 60500 Travel Budget
60505I Tips 60500 Travel Budget
60505J Per Diem 60500 Travel Budget
60505K Hotel, Motel, BB 60500 Travel Budget
60505L Incidentals 60500 Travel Budget
60505M Meals 60500 Travel Budget
60506 Travel-Student 60500 Travel Budget
60506A Car Rental 60500 Travel Budget
60506B Mileage 60500 Travel Budget
60506C Registration Fee 60500 Travel Budget
60506D Air Fare 60500 Travel Budget
60506E Train Fare 60500 Travel Budget
60506F Public Transportation 60500 Travel Budget
60506G Tolls 60500 Travel Budget
60506H Gas 60500 Travel Budget
60506I Tips 60500 Travel Budget
60506J Per Diem 60500 Travel Budget
60506K Hotel, Motel, BB 60500 Travel Budget
60506L Incidentals 60500 Travel Budget
60506M Meals 60500 Travel Budget
60507 Travel - Non-Employee 60500 Travel Budget
60507A Car Rental 60500 Travel Budget
60507B Mileage 60500 Travel Budget
60507C Registration Fee 60500 Travel Budget
60507D Air Fare 60500 Travel Budget
60507E Train Fare 60500 Travel Budget
60507F Public Transportation 60500 Travel Budget
60507G Tolls 60500 Travel Budget
60507H Gas 60500 Travel Budget
60507I Tips 60500 Travel Budget
60507J Per Diem 60500 Travel Budget
60507K Hotel, Motel, BB 60500 Travel Budget
60507L Incidentals 60500 Travel Budget
60507M Meals 60500 Travel Budget
60508 Travel - Employee Recruitment 60500 Travel Budget
60508A Car Rental 60500 Travel Budget
60508B Mileage 60500 Travel Budget
60508C Registration Fee 60500 Travel Budget
60508D Air Fare 60500 Travel Budget
60508E Train Fare 60500 Travel Budget
60508F Public Transportation 60500 Travel Budget
60508G Tolls 60500 Travel Budget
60508H Gas 60500 Travel Budget
60508I Tips 60500 Travel Budget
60508J Per Diem 60500 Travel Budget
60508K Hotel, Motel, BB 60500 Travel Budget
60508L Incidentals 60500 Travel Budget
60508M Meals 60500 Travel Budget
60509 Travel - Relocation/Moving Expense 60500 Travel Budget
60509A Car Rental 60500 Travel Budget
60509B Mileage 60500 Travel Budget
60509C Registration Fee 60500 Travel Budget
60509D Air Fare 60500 Travel Budget
60509E Train Fare 60500 Travel Budget
60509F Public Transportation 60500 Travel Budget
60509G Tolls 60500 Travel Budget
60509H Gas 60500 Travel Budget
60509I Tips 60500 Travel Budget
60509J Per Diem 60500 Travel Budget
60509K Hotel, Motel, BB 60500 Travel Budget
60509L Incidentals 60500 Travel Budget
60509M Meals 60500 Travel Budget
60900 General Expense Budget 60900 General Expense Budget
61000 Postage & Freight 60900 General Expense Budget
61001 Postage & Freight - Purchasing Only 60900 General Expense Budget
61500 Telecommunications 61500 Telecommunications
61501 Local Telephone/Fax Service 61500 Telecommunications
61502 Long Distance Telephone/Fax Service 61500 Telecommunications
61503 SUNCOM/WATS 61500 Telecommunications
61504 Data & Other Communications Service 61500 Telecommunications
62000 Printing 62000 Printing
62001 Printing/Duplicating 62000 Printing
62500 Repairs/Maintenance 62500 Repairs/Maintenance
62501 Repairs/Maintenance - Buildings 62500 Repairs/Maintenance
62502 Repairs/Maintenance - Equip & Furni 62500 Repairs/Maintenance
62503 Repairs/Maintenance - Grounds 62500 Repairs/Maintenance
625031 Repairs/Maintenance - Grnds/Cstdl 62500 Repairs/Maintenance
62504 Repairs/Maintenance - Contract Svcs 62500 Repairs/Maintenance
62506 Repairs/Maintenance - Technology 62500 Repairs/Maintenance
63000 Rental Expense Budget 63000 Rental Expense Budget
63001 Rentals - Facilities 63000 Rental Expense Budget
63002 Rentals - Equipment (< 1 year) 63000 Rental Expense Budget
63003 Rentals - Vehicles 63000 Rental Expense Budget
63004 Rentals - Copy Machines 63000 Rental Expense Budget
63005 Rentals - Other 63000 Rental Expense Budget
63008 Rentals - Long Term Facility Lease 63000 Rental Expense Budget
63009 Rentals - Equipment Lease > 1 year 63000 Rental Expense Budget
63101 Lease Payments - Facilities 63101 Lease Payments - Facilities
63102 Lease Payments - Equipment 63102 Lease Payments - Equipment
63103 Lease Payments - Vehicles 63103 Lease Payments - Vehicles
63104 Lease Payments - Copy Machines 63104 Lease Payments - Copy Machines
63105 Lease Payments - Other 63105 Lease Payments - Other
63500 Insurance 63500 Insurance
63501 Insurance-Property 63500 Insurance
63502 Insurance-Workers Compensation 63500 Insurance
63503 Insurance-Student 63500 Insurance
635032 Insurance-Workers Compensation 635032 Insurance-Workers Compensation
63505 Insurance-General Liability 63500 Insurance
64000 Utility Budget 64000 Utility Budget
64001 Heating Fuel 64000 Utility Budget
64002 Water & Sewer 64000 Utility Budget
64003 Electricity 64000 Utility Budget
64004 Garbage & Trash Removal 64000 Utility Budget
64005 Fuel - Vehicular 64000 Utility Budget
64006 Hazardous Waste Removal 64000 Utility Budget
64007 Debris Removal 64000 Utility Budget
64500 Contract/Other Services Budget 64500 Contract/Other Services Budget
64501 Other Svc-Sole Proprietor non-instr 64500 Contract/Other Services Budget
64502 Institutional Membership 64500 Contract/Other Services Budget
64503 Other Svcs - In-Kind Contribution 64500 Contract/Other Services Budget
645031 Contributed Service- Haitian Relief 64500 Contract/Other Services Budget
64504 Collection/Billing Services 64500 Contract/Other Services Budget
64505 Legal Advertising 64500 Contract/Other Services Budget
64506 SBE Bond Admin Exp 64500 Contract/Other Services Budget
64507 Contract Svcs-Credit Instruction 64500 Contract/Other Services Budget
64508 Contract Services (non-instruction) 64500 Contract/Other Services Budget
64509 Other Services - Non-contracted 64500 Contract/Other Services Budget
645091 Other Services - Debris Removal 64500 Contract/Other Services Budget
64510 Advertising (Not Required by Law) 64500 Contract/Other Services Budget
64511 Non-contracted Services 64500 Contract/Other Services Budget
64512 Tuition Reimbursement-Non-taxable 64500 Contract/Other Services Budget
64513 Contract Svcs-Non-Credit Instructio 64500 Contract/Other Services Budget
64514 Contract Services -Technology 64500 Contract/Other Services Budget
64520 Payment to Sub-Recipient 64500 Contract/Other Services Budget
64600 Workforce/Wages Programs 64600 Workforce/Wages Programs
64601 Workforce/Wages-Recruitment/Mktg 64600 Workforce/Wages Programs
64620 Grant Participant Supp Costs 64600 Workforce/Wages Programs
65000 Professional Services 65000 Professional Services
65001 Consulting Fees 65000 Professional Services
65002 Honoraria Fees 65000 Professional Services
65003 Legal Fees 65000 Professional Services
65004 Auditing Fees 65000 Professional Services
65005 Architectural Fees 65000 Professional Services
65006 Engineering Fees 65000 Professional Services
65007 Other Professional Fees 65000 Professional Services
65008 Accreditation Fees 65000 Professional Services
65009 Bank Service Fees 65000 Professional Services
65500 Materials & Supplies 65500 Materials & Supplies
65501 Educational Materials & Supplies 65500 Materials & Supplies
65502 Office Materials & Supplies 65500 Materials & Supplies
65503 Diplomas & Covers 65500 Materials & Supplies
65504 Hazardous Instructional Materials 65500 Materials & Supplies
65700 Software Licenses 65700 Software Licenses
65701 Educational Software 65700 Software Licenses
65702 Administrative Software 65700 Software Licenses
65703 Sub-Based Info Tech - short term 65700 Software Licenses
66000 Construction/Maint Materials & Supp 66000 Construction/Maint Materials & Supp
66001 Construction/Maint Materials & Supp 66000 Construction/Maint Materials & Supp
66004 Grounds Materials & Supplies 66000 Construction/Maint Materials & Supp
66500 Other Materials & Supplies 66500 Other Materials & Supplies
66501 Athletic Materials & Supplies 66500 Other Materials & Supplies
66502 Athletic Uniforms 66500 Other Materials & Supplies
66503 Food & Food Products 66500 Other Materials & Supplies
66504 Material & Supplies (not maint/cons 66500 Other Materials & Supplies
66505 Uniforms 66500 Other Materials & Supplies
66506 Minor Furn. & Equipment < $5,000 66500 Other Materials & Supplies
66507 Minor Technology Equip < $5,000 66500 Other Materials & Supplies
66508 Tech. Equip < $5,000 -Const. Only 66500 Other Materials & Supplies
66509 Furn. & Equip < $5,000 -Const. Only 66500 Other Materials & Supplies
66510 Promotional Material & Supplies 66500 Other Materials & Supplies
67000 Library Materials - Pool 67000 Library Materials - Pool
67001 Subscriptions 67000 Library Materials - Pool
67002 Periodicals 67000 Library Materials - Pool
67003 Books 67000 Library Materials - Pool
67004 Other Library Collection 67000 Library Materials - Pool
67005 E-Resources Purchased 67000 Library Materials - Pool
67006 E-Resources Licensed 67000 Library Materials - Pool
67500 Items Purchased for Resale 67500 Items Purchased for Resale
67501 New Books - Resale 67500 Items Purchased for Resale
67502 Used Books - Resale 67500 Items Purchased for Resale
67504 Resale Supp - Paper 67500 Items Purchased for Resale
67506 Resale Supp - Inventory Waste 67500 Items Purchased for Resale
67508 Resale Supp - Food 67500 Items Purchased for Resale
67509 Resale Supp - Alcohol 67500 Items Purchased for Resale
67600 College Indirect Costs 67600 College Indirect Costs
67601 Indirect Cost Expense - Private 67600 College Indirect Costs
67602 Indirect Cost Expense - State 67600 College Indirect Costs
67603 Indirect Cost Expense - Federal 67600 College Indirect Costs
67604 Indirect Cost Expense - Other 67600 College Indirect Costs
68000 Scholarships & Waivers 68000 Scholarships & Waivers
680001 Athletic Scholarships-Tuition/Fees 68000 Scholarships & Waivers
680002 Athletic Scholarships-Books 68000 Scholarships & Waivers
680003 Athletic Scholarships-Housing 68000 Scholarships & Waivers
680004 Athletic Scholarships - Travel 68000 Scholarships & Waivers
680005 Athletic Scholarships - Meals 68000 Scholarships & Waivers
680006 Athletic Scholarships-Addt'l Meals 68000 Scholarships & Waivers
68001 Scholarships & Grants 68000 Scholarships & Waivers
680011 Scholarships & Grants- Curr Fall 68000 Scholarships & Waivers
680012 Scholarships & Grants- Curr Spring 68000 Scholarships & Waivers
680013 Scholarships & Grants- Curr Summer 68000 Scholarships & Waivers
680014 Scholarships & Grants- Prior Terms 68000 Scholarships & Waivers
680015 Scholarships & Grants- Future Term 68000 Scholarships & Waivers
68002 Fee Waivers - Fundable 68000 Scholarships & Waivers
68003 Books & Supplies Scholarships 68000 Scholarships & Waivers
68005 Fee Waivers - NonFundable 68000 Scholarships & Waivers
68006 Student Stipends 68000 Scholarships & Waivers
680061 Employee Stipends 68000 Scholarships & Waivers
68007 Rapid Credentialing Sch 68000 Scholarships & Waivers
68008 ARPA Scholarship 68000 Scholarships & Waivers
68009 Unapplied Exemptions 68000 Scholarships & Waivers
68500 Interest on Debt 68500 Interest on Debt
68530 Interest on Debt Capital Financing 68530 Interest on Debt Capital Financing
69000 Principal Payment 69000 Principal Payment
69110 Mandatory Transfers To Fund 1 69110 Mandatory Transfers To Fund 1
69120 Mandatory Transfers To Fund 2 69120 Mandatory Transfers To Fund 2
69130 Mandatory Transfers To Fund 3 69130 Mandatory Transfers To Fund 3
69140 Mandatory Transfers To Fund 4 69140 Mandatory Transfers To Fund 4
69150 Mandatory Transfers To Fund 5 69150 Mandatory Transfers To Fund 5
69160 Mandatory Transfers To Fund 6 69160 Mandatory Transfers To Fund 6
69170 Mandatory Transfers To Fund 7 69170 Mandatory Transfers To Fund 7
69180 Mandatory Transfers To Fund 8 69180 Mandatory Transfers To Fund 8
69210 Non-Mandatory Transfers To Fund 1 69210 Non-Mandatory Transfers To Fund 1
69220 Non-Mandatory Transfers To Fund 2 69220 Non-Mandatory Transfers To Fund 2
69230 Non-Mandatory Transfers To Fund 3 69230 Non-Mandatory Transfers To Fund 3
69240 Non-Mandatory Transfers To Fund 4 69240 Non-Mandatory Transfers To Fund 4
69250 Non-Mandatory Transfers To Fund 5 69250 Non-Mandatory Transfers To Fund 5
69251 Non-Mand Transfers To Fund 5-Found 69251 Non-Mand Transfers To Fund 5-Found
69260 Non-Mandatory Transfers To Fund 6 69260 Non-Mandatory Transfers To Fund 6
69270 Non-Mandatory Transfers To Fund 7 69270 Non-Mandatory Transfers To Fund 7
69280 Non-Mandatory Transfers To Fund 8 69280 Non-Mandatory Transfers To Fund 8
69290 Non-Mandatory Transfers To Fund 9 69290 Non-Mandatory Transfers To Fund 9
69400 Depreciation/Amortization Expense 69400 Depreciation/Amortization Expense
69500 Other Expenses 69500 Other Expenses
69501 Bad Debt Expense 69500 Other Expenses
69502 Inventory Losses/Write Offs 69500 Other Expenses
69503 Unemployment Comp Payments 69500 Other Expenses
69504 Uninsured Losses 69500 Other Expenses
69505 Gain/Loss on Disposal of Assets 69500 Other Expenses
69506 Impairment of Fixed Assets 69500 Other Expenses
69509 Other Expense-Misc. 69500 Other Expenses
69521 Uninsured Loss - COVID 69521 Uninsured Loss - COVID
69600 Prior Year Correction 60900 General Expense Budget
69700 PCard Default Expense Account 69700 PCard Default Expense Account
69900 Contingency 69900 Contingency
699001 Prior Year User Fee 69900 Contingency
699002 Budget Reserve 69900 Contingency
69901 Developer Contingency 69901 Developer Contingency
70500 Minor Equipment less than $1000 70500 Minor Equipment less than $1000
70600 Non-Cap $1000-$4999- Budg 70600 Non-Cap $1000-$4999- Budg
70601 Instruct Furn/Eq $1000-$4999 70600 Non-Cap $1000-$4999- Budg
70602 Non-Instru Furn & Eq $1000-$4999 70600 Non-Cap $1000-$4999- Budg
70603 Maint. Eq $1000-$4999 70600 Non-Cap $1000-$4999- Budg
70604 Vehicle $1000-$4999 70600 Non-Cap $1000-$4999- Budg
70605 Athletic Eq $1000-$4999 70600 Non-Cap $1000-$4999- Budg
70606 Technology Equip $1000-$4999 70600 Non-Cap $1000-$4999- Budg
70607 Tech Equip $1000-$4999 - Const Only 70600 Non-Cap $1000-$4999- Budg
70608 Non-Instr Furn/Eq $1000-$4999 Const 70600 Non-Cap $1000-$4999- Budg
70609 Instruct Furn/Eq $1000-$4999 Const 70600 Non-Cap $1000-$4999- Budg
71010 3 YR Asset Class Control Acct 71010 3 YR Asset Class Control Acct
71011 Computer Equip Cost>$4999 71010 3 YR Asset Class Control Acct
71012 Computer Equip >$4999 - Const Only 71010 3 YR Asset Class Control Acct
71020 5 YR Asset Class Control Acct 71020 5 YR Asset Class Control Acct
71021 Vehicle Cost > $4999 (5 YR Class) 71020 5 YR Asset Class Control Acct
71022 Office Equip Cost>$4999 71020 5 YR Asset Class Control Acct
71023 Instructional Equip. >$4999 71020 5 YR Asset Class Control Acct
71024 Athletic Equip>$4999 (5 YR Class) 71020 5 YR Asset Class Control Acct
71026 Non-Instructional Equip >$4999 71020 5 YR Asset Class Control Acct
71030 7 YR Asset Class Control Acct 71030 7 YR Asset Class Control Acct
71031 Office Furn & Eq >$4999-7 YR Asset 71030 7 YR Asset Class Control Acct
71032 Instruct Furn & Eq >$4999-7 YR 71030 7 YR Asset Class Control Acct
71033 Non-Inst Furn& Eq >$4999 Const Only 71030 7 YR Asset Class Control Acct
71034 Inst Fur & Eq >$4999 Const Only 71030 7 YR Asset Class Control Acct
71035 Non -Instruct Furn & Eq >$4999-7 YR 71030 7 YR Asset Class Control Acct
71040 10 YR Asset Class Control Acct 71040 10 YR Asset Class Control Acct
71041 Building Additions/ etc. (10 YR Cla 71040 10 YR Asset Class Control Acct
73003 Library Microfilm 73003 Library Microfilm
73004 Library Recordings 73004 Library Recordings
73005 Library Films 73005 Library Films
73007 Library Slides 73007 Library Slides
73009 Library Transparencies 73009 Library Transparencies
73010 Library Microfiche 73010 Library Microfiche
73011 Library Video Cassettes 73011 Library Video Cassettes
73012 Other Library Media 73012 Other Library Media
73013 Library CDs 73013 Library CDs
73014 Software Licenses (for students) 73014 Software Licenses (for students)
73050 Artwork for Collection 73050 Artwork for Collection
73055 Other Non-Depreciable Assets 73055 Other Non-Depreciable Assets
73101 Lease Pmts - Facilities 73101 Lease Pmts - Facilities
73102 Lease Pmts - Equipment 73102 Lease Pmts - Equipment
73103 Lease Pmts - Vehicles 73103 Lease Pmts - Vehicles
73104 Lease Pmts - Copy Machines 73104 Lease Pmts - Copy Machines
73105 Lease Pmts - Other 73105 Lease Pmts - Other
74000 Construction Projects 74000 Construction Projects
75000 Building & Fixed Equipment 75000 Building & Fixed Equipment
75002 Architect/Engineer Basic Svcs 75000 Building & Fixed Equipment
750021 Developer Controlled Consulting 75000 Building & Fixed Equipment
75005 Construction Manager - Basic Svcs 75000 Building & Fixed Equipment
75012 Survey/Test Borings 75000 Building & Fixed Equipment
75013 Permit/Fees 75000 Building & Fixed Equipment
75017 Site Preparation 75000 Building & Fixed Equipment
75021 HVAC 75000 Building & Fixed Equipment
75022 Plumbing 75000 Building & Fixed Equipment
75023 Electrical 75000 Building & Fixed Equipment
75024 General Construction 75000 Building & Fixed Equipment
75028 Construction Materials 75000 Building & Fixed Equipment
75029 Fixed Equipment 75000 Building & Fixed Equipment
75098 Miscellaneous Construction Exp 75000 Building & Fixed Equipment
76000 Non Capitalized Renovations 74000 Construction Projects
79000 Other Structures & Improvements 74000 Construction Projects
79001 Other Structures & Improv>$25K 74000 Construction Projects
79002 Landscaping > $25K 74000 Construction Projects
79003 Parking Lots & Lighting 74000 Construction Projects
79004 Walkways & Benches 74000 Construction Projects
79005 Signage 74000 Construction Projects
79006 Fences 74000 Construction Projects
79007 Flagpoles & Memorials 74000 Construction Projects
79008 Utility Systems 74000 Construction Projects
79009 Other 74000 Construction Projects
79010 Construction in Progress 74000 Construction Projects