General Ledger Account

In-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage.

Regarding travel expenses of non-employees, if:

• Contractual obligation to reimburse vendor - charge 613001, Contractual Services
• Obligation to reimburse travel expenses of individual engaged to provide staff training - charge 660009, Professional Development
• Travel expenses associated with employee recruitment - charge 660042, Recruitment
• Reimbursement of travel expenses incurred by official guests - charge 660090, Expenses-Other

Out-of-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage.

See description of 606001, Travel In-State, for further information about account codes to charge when travel is incurred by non-employees.

International travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage.

See description of 606001, Travel In-State, for further information about account codes to charge when travel is incurred by non-employees.

Fees paid for staff training, workshops, conferences and seminars. This account code is used only for registration fees associated with these events and not for related travel expenses incurred by employees. The account codes 606001/606002 should be used for employee travel expenses (air fare, lodging, etc.) if such expenses are identifiable and quantifiable. Use also to reimburse travel expenses of non-employee individuals engaged to provide staff training.

Expenses associated with employee recruitment, such as fess charged by recruiting firms, candidate travel, and recruitment related hospitality expenses.

Expenses associated with University business entertainment events, public ceremonies, and employee morale-building activities made for legitimate business purposes, such as recognition of milestones and achievements.

A Hospitality Form must be used and approved by a Level 3 or above DOA.

Gifts and awards to employees, students, and non-employees for exceptional contributions. All gifts and awards must serve a business purpose. Examples of allowable gifts and awards: employee recognition for service of 5 or more years, employee and student recognition for exceptional contribution. Not allowed for employee birthdays, weddings, anniversaries, or baby showers.

A Gift and Award Form must be used and approved by a level 3 or above DOA.

Expenses for communications equipment, such as telephone equipment, routing equipment and network software. It may also include tax, maintenance and related training costs.

Expenses for non-communication equipment, including laptops/desktops, printers, monitors, servers, etc., and for related maintenance costs.

Expenses for IT software, including maintenance costs related to the use of the software.

For IT-related transactions when more detailed account codes (see 616001 to 616004) are not appropriate.

For non-IT, non-instructional, non-furniture equipment. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges.

Equipment which is an integral part of providing classroom instruction to students. Does not include general use equipment (i.e. not dedicated to instructional purposes), nor does it include computer equipment used in libraries and computer labs. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges.

For movable articles that are used to make a room or building suitable for living or working in, such as tables, chairs, or desks.

Short term rental of equipment such as tables, chairs, bleachers, tents, and specialized theatrical equipment.

Materials used in a classroom or laboratory setting, that are consumable and are normally depleted during the year. Examples are chalk, teaching aids, beakers (chemistry lab), etc.

Consumable items employed in the normal course of business (such as office supplies) and services which are simple in nature and short in duration (e.g., locksmith engaged for a single assignment). Should not be used for IT-related services or facilities repairs and maintenance as more specific account codes are available for these expenses. Likewise, this account code is used for expenses of supplies where no other, more specific account code is available.

Expenses made pursuant to a formal agreement executed between the CSU and the provider of services. A formal agreement (as opposed to a purchase order) is used when detailed specifications are required, where there is a deviation from the CSU's standard contract provisions, where issues of risk need to be addressed and/or where services will be provided over an extended period of time. The value of any individual contract is generally significant (such as for a major project). Reimbursement of vendor travel expenses, if a provision of the agreement, is also charged to this account code.

Any kind of advertising, marketing and promotional expenses, including expenses of sponsoring a booth at a conference, the purpose of which is to promote educational services and programs of the CSU.

Expenses of dues, memberships, and subscriptions (periodicals and other publications) paid to professional, scientific, cultural associations and organizations. Do not include library subscriptions in this account.

Expenses that are not otherwise described by other account codes.

Expenses associated with the payment of premiums for liability, property, vehicle, fire, accident, including risk management and self-insurance, and all other forms of insurance.

Expenses associated with special Guest Lecturers or Guest Artists. This account includes CPAC artist contracts.

Postage expenses including stamps, overnight mailings, bulk mailings, etc.

Printing charges, including letterhead, envelopes, business cards, and other printed materials.

Expenses of renting a facility for University activities. This account includes long-term leases of office spaces and short-term rentals of rooms for a specific function.

Miscellaneous telephone charges such as wireless phone plans.