Financial Planning and Budgets Section (FPB)
Effective Date: 01/01/1999
Last Modified Date: 06/21/1999
The budget control level for state budget codes is indicated within the description for each object class below. This control level differs from one object class to another and may be found at either the major or the minor level.
In some cases, budget control for particular items may be established at a more detailed level than that established for the object class. Items that are routinely budgeted at a more detailed level are indicated by an asterisk (*) in the table that follows.
Budget control levels are indicated in the "Original Budget" column on the FBM090 Account Statement. The budget control level is also the ABR pool level, except that there is no ABR pool for budgets controlled at the UNC-Chapel Hill level.
Summary of Object Classes
Object Class 1000 - Personnel Compensation
All compensation (including fringe benefits)paid to full-time and part-time employees, and all payments to independent contractors, are recorded within this object class. Budget control for all State Funds is at the minor level, which is also the ABR Pool Level for State Funds. The 1800 Staff Benefit budgets are allocated as prorates to "Revised Budgets" for UNC-Chapel Hill objects to equal expenditures, except in cases of receipts-supported accounts that are budgeted at the minor level.
Major Minor Title 1100 EPA Non-Teaching Salaries 1110 EPA Regular Salaries 1120 EPA Overtime Payments 1130 EPA Premium Payments 1140 EPA Employees on Loan 1150 EPA Severance Wages 1200 SPA Employee Salaries 1210 SPA Regular Salaries 1220 SPA Overtime Payments 1230 SPA Premium Payments 1240 SPA Employees on Loan 1250 SPA Severance Wages 1270 SPA Longevity Payments 1280 SPA Salary Reserves 1300 EPA Teaching Salaries 1310 EPA Academic Salaries 1340 EPA Teachers on Loan 1350 EPA Teach Severance Wages 1380 EPA Salary Reserves 1400 Temporary Employee Wages 1410 Non-Student Regular Wages 1420 Non-Student Overtime Pay 1430 Non-Student Premium Wages 1450 Student Regular Wage 1460 Student Overtime Pay 1470 Student Premium Wages 1500 Compensation Reserve 1540 Tort Claims 1550 Unemployment Compensation 1560 Workers' Compensation 1570 Retirement Supplement 1580 Disability Pay 1590 Other Personnel 1700 Board Member Compensation 1710 Board Member Compensation 1800 Staff Benefits 1810 Social Security 1820 State Retirement 1830 Medical Insurance 1870 TIAA Optional Retirement 1880 Law Officers Retirement 1890 Staff Benefits Reserves 1900 Contracted Services 1910 Legal and Accounting Fees 1920 Professional Consulting Fees 1930 Medical Fees 1940 Employee on Loan Payments 1950 Honorariums 1960 Expert Witness Fees 1970 Academic Inst/Res Services 1990 Other Contracted Services
Object Class 2000 - Supplies & Materials
All payments for commodities that are consumable within two years, or whose use causes significant deterioration of their physical condition, are recorded within this object class. Equipment costing less than $5,000 will be classified as consumable supplies. (See specific limitations shown under Object Class 5000 - Capital Outlay.) Budget control for all State Funds is at the major level, which is also the ABR Pool Level for State Funds.
Major Minor Title 2000 Supplies & Materials 2100 Household Supplies 2200 Food Products 2300 Educational Supplies 2400 Repair Supplies 2500 Motor Vehicle Supplies 2600 Office Supplies 2900 Other Supplies
Object Class 3000 - Current Services
All payments for services rendered in the achievement of institutional objectives, and the operation, repair, and maintenance of institutional facilities, are recorded within this object class. Budget control for all State Funds is at the major level unless a more detailed control level and ABR Pool Level are indicated in the original budget of the FBM090 Account Statement. Objects routinely budgeted at a more detailed level are indicated below with an asterisk (*).
Major Minor Title 3000 Current Services 3100 Travel 3200 Communication *3300 Utilities 3400 Printing and Binding 3500 Repairs and Maintenance 3600 Freight and Express 3700 Advertising 3800 Data Processing 3900 Other Current Services
Object Class 4000 - Fixed Charges
Operating costs that are constant in amount during monthly, quarterly, semi-annual, or annual periods; generally supported by a contract or agreement; and of a continuing nature are considered to be fixed charges and recorded within this object class. Budget control for all State Funds is at the major level, which is also the ABR Pool Level for State Funds.
Major Minor Title 4000 Fixed Charges 4100 Rental Lease of Real Property 4200 Rental of EDP Equipment 4300 Rental of Other Equipment 4400 Maintenance Contracts 4500 Insurance and Bonding 4900 Other Fixed Charges
Object Class 5000 - Capital Outlay
All payments for construction, real property, library books, equipment,* and inbound transportation charges related to such items are recorded within this object class.
*Equipment possesses the following characteristics: a) it is not consumable or expendable; b) it is movable (although sometimes attached to buildings or other objects); c) it has an expected useful life of longer than one year; d) its use does not create readily observable deterioration; and e) its cost is $5000 or more. (The costs of packing, shipping, etc. are to be included when making any supply-vs.-equipment determination.) This definition applies in all cases, subject to the following limitations: a) the definition of equipment as specified by federal contracts and grants will apply when the charges are being made to these funds; and b) films costing $5000 or more, with a useful life of five or more years, should be included in the equipment classification.
Budget control for all State Funds is at the major level, which is also the ABR pool level for State Funds, unless a more detailed control level and ABR pool level are indicated in the original budget on the FBM090 Account Statement. Objects routinely budgeted at a more detailed level are indicated below with an asterisk (*).
Major Minor Title 5000 Capital Outlay 5100 Office Furniture and Equipment 5200 EDP Equipment 5300 Educational Equipment 5400 Motor Vehicles 5500 Other Equipment *5600 Library Books and Journals
Object Class 6000 - Aids and Grants
All payments in the form of contracts, grants, subsidies, state aid, or allocations to authorized recipients are recorded within this object class. Budget control for all State Funds is at the major level unless a more detailed control level and ABR pool level are indicated in the original budget on the FBM090 Account Statement. Objects routinely budgeted at a more detailed level are indicated below with an asterisk.
Major Minor Title 6000 Aids and Grants 6500 Educational Grants *6510 Educational Awards *6520 Educational Awards-Minority Presence Grants *6530 Educational Awards-Nurse Emergency Fin. Assist. *6540 Academic Enhancement Scholarships *6550 Teachers Scholarships *6560 Medical and Dental Grants *6570 Traineeships *6580 Incentive Scholarships *6590 Other Educational Awards 6900 Other Aids and Grants
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