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SUBCODES (OBJECTS) FOR BUDGETS IN STATE FUNDS

Financial Planning and Budgets Section (FPB)

APPENDIX 1

Effective Date: 01/01/1999

Last Modified Date: 06/21/1999


General

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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