4-2 SUBSIDIARY LEDGER SUBCODE
LISTING
GENERAL INFORMATION
The attached Subsidiary Ledger Subcode Description Listing was developed in response to the need for a unified University Subcode Description Listing as the University implements the Oracle general ledger software package. It is to be used to code all subsidiary transactions including all the revenue and expense transactions for Current Unrestricted, Designated Accounts, Auxiliary Enterprises, Miscellaneous Auxiliary Enterprises, Grant & Contracts, Current Restricted and Plant effective July 1, 2006 for FY 2007 and beyond. Please use the existing coding structure through June 30, 2006 and for your Trial Balance (TB) journal entries for FY 2006.
There are a number of changes from the current listing that you should be aware of. First, the general ledger will not be used to record the details of revenue and expense. Therefore only University Accounting will be authorized to use the Account Control numbers of the general ledger. Second, those who use to record detailed revenue and/or expense transactions in the general ledger will have to learn the appropriate corresponding subcode to book the transaction in the appropriate subsidiary ledger. Third, in order to simplify the coding structure some subcodes have been eliminated while other subcodes have been added to improve clarity. Until you are familiar with all the changes and how they impact you, please review and referred to this listing frequently.
With all subsidiary ledgers using the same subcode description listing some confusion may arise whether all of the subcodes listed are authorized and appropriate for your department’s accounts. The answer depends on the categorization and purpose of the account. Generally most of the subcodes are available to Current Unrestricted accounts. Fewer subcodes are available to the restricted accounts because of the underlying purpose of the account. If you have any doubt ask someone in the University Controller’s Department handling that account.
Grant & Contract Accounts
Subcodes that are acceptable for use with Grant and Contract accounts (sponsored programs) are indicated with a # immediately after the subcode number, for example, 09390# Grants – State Government. Expense subcodes with the # are also listed on the Cost Sharing Budget Template. Anyone wishing to use a subcode without the # for sponsored programs should contact the Assistant Controller of the DGCA for prior written approval. Most of the acceptable subcodes can also be used by non-sponsored programs, if appropriate. Incorporated into some of the explanations of the subcodes are definitions/instructions/guidelines necessary to comply with sponsored programs terms, conditions and/or requirements. These definitions/instructions/guidelines are at the bottom of the description and set off by the label “DGCA:” Since most of the University’s sponsored programs are Federal or Federal pass through, these definitions/instructions/guidelines incorporate Federal Cost Accounting Standards requirements for uniformity and consistency in budgeting, accumulating and reporting financial information on Federal Grants and Contracts.
Facilities & Administrative (F&A) Cost Rate
Many of the sponsored programs administered by the DGCA are directly or indirectly paid for with Federal or State of New Jersey (SNJ) funds which are subject to F&A charges. By assessing these charges the University partial recovers its costs for the underlying expenditures for facilities (buildings, equipment and maintenance) and administration (general, departmental and sponsored programs). These F&A charges, formerly referred to as indirect cost charges, are charged only on certain direct costs. These direct costs, also referred to as modified total direct costs (MTDC), are indicated in the listing with an * after the # in the subcode, for example, 12000#* Salaries – Regular Employees. The use of MTDC is the most commonly and frequently used base for applying F&A rates and for recovering F&A costs. Please keep in mind that 4-2XXXX accounts funded by non-Federal or non-SNJ sponsors may use a different base to recover F&A costs.
Fringe Benefits (FB) Recovery Rate
Many salary and wage subcodes are subject to a FB charge to recover the employer portion of fringe benefit costs. The SNJ, which initially pays most of our fringe benefits, requires Rutgers to charge for the FB charge and then return to the SNJ that portion that pertains to SNJ paid fringe benefits. The FB charge is charged on all non-state accounts on a composite basis for a particular class of employee. As a result, state accounts are not charged FB and the reference in the subcode descriptions pertaining to FB rate should be ignored for state accounts. The classes of employees are distinguished by the subcode to which their salaries or wages are charged. The fringe benefit rates by subcode are published annually by the University Controller.
The following subcode definitions are effective July 1, 2006. Subsequent changes will be indicated by the latest change date in parenthesis at the end of the definition (MM/DD/YY)
Subcode:
Click in numerical code box for description of code
SALARIES - REGULAR EMPLOYEES (12000* to 15000*) FRINGE BENEFITS (17100*)
SUPPLIES (21000* to 22900*)
| 21000* | 21200* | 21400* | 21500* | 21600* | 21800* | 21900* | 22400* | 22900* |
SERVICES (31000* to 32000*, 37200*, 37300*, 37800*)
| 31000* | 31100* | 31200* | 31300* | 31400* | 31600* | 31700* | 31800* | 32000* | 37200* | 37300* | 37800* |
TRAVEL (35100* TO 35400* & 35900*)
| 35100* | 35200* | 35300* | 35400* | 35900* |
TELEPHONE & OTHER MTDC (30100* to 30800*, 32100* to 32900* & 37000*)
| 30100* | 30200* | 30400* | 30600* | 30700* | 30800* | 32100* | 32400* | 32500* | 32600* | 32900* | 37000* |
RENTAL CHARGES (34000 to 34500)
PARTICIPANT EXPENSES (36100 to 36700, & 37600)
| 36100 | 36300 | 36400 | 36500 | 36700 | 37600 |
REPAIR & MAINTENANCE (40500 to 42000)
| 40500 | 41000 | 41500 | 42000 |
ADDITIONS, IMPROVEMENTS & PERMANENT EQUIPMENT (70500, 72600, 73800)
| 70500 | 72600 | 73800 |
STUDENT RELATED (812000 to 82300, 84500 & 84700)
| 81900 | 82000 | 82100 | 82200 | 82300 | 84500 | 84700 |
OTHER NON MTDC
| 30500 | 32300 | 37100 | 82500 | 8370 | 8380 | 87200 | 87300 | 88100 | 89900 |
FACILITIES & ADMINISTRATIVE COSTS
| 88000 |
REVENUE (09000 to 09970)
DGCA: Revenue received from or returned to any entity of the State of New Jersey for sponsored program grants and contracts where financial and technical reporting is required; however an acknowledgement from the Rutgers University Foundation is not required.
09400# Grants - Federal Government
DGCA: Revenue received from or returned to any entity of the United States Federal government, except political subdivisions such as U.S. Territories or the District of Columbia (see 09500# below), for sponsored program grants and contracts where financial and technical reporting is required; however an acknowledgement from the Rutgers University Foundation is not required.
09410# Grants – Corporations
DGCA: Revenue received from or returned to any for-profit corporate entity for sponsored program grants where financial and technical reporting is required and where an acknowledgement is required from the Rutgers University Foundation.
09420# Grants – Foundations
DGCA: Revenue received from or returned to any foundation or trust, except for college or university foundations (see 09470# below), for sponsored program grants where financial and technical reporting is required and where an acknowledgement is required from the Rutgers University Foundation.
09430# Grants - Other Private
DGCA: Revenue received from or returned to any association, consortium or other non-governmental non-profit entity for sponsored program grants where financial and technical reporting is required and where an acknowledgement is required from the Rutgers University Foundation.
09440# Grants - In-Aid-Private
DGCA: Revenue (gift income) received from or returned to any non-governmental agency or entity or individual, except for foundations or trusts (see 09420# above) where no financial or technical reporting is required; however an acknowledgement is required from the Rutgers University Foundation.
09450# Grants – Municipalities
DGCA: Revenue received from or returned to any municipality for sponsored program grants and contracts where financial and technical reporting is required; however an acknowledgement from the Rutgers University Foundation is not required.
09470# Private Contracts – Revenue
DGCA: Revenue received from or returned to any college or university sponsored program (grant or contract) or any for-profit corporate entity contract where financial and technical reporting is required; however an acknowledgement from the Rutgers University Foundation is not required.
09500# Other Income
DGCA: Revenue received from or returned to any sponsored program contract other than those sponsored program contracts in 09390#, 09400#, 09450# and 09470# above. Revenue received from or returned to any sponsored program grant other than from a sponsored program grant in 09390#, 09400#, 09410#, 09420#, 09430#, 09440#, 09450# and 09470# above. In addition, all revenue, regardless of source, from or returned to any program income account. Program income is revenue generated as a by-product of a sponsored program. Also all other revenue received from or returned to any sponsored programs not described in 09390# to 09470# above.
SALARIES AND WAGES (12000* to 15000*)
12000* Salaries - Regular Employees
Salaries paid to a faculty/faculty-equivalent or staff employees appointed to a salaried position on a full or part-time basis. Please note: If the position code is left blank on the Personnel Activity Form (PAF), the default is to 000. This will result in the salary being assessed a fringe benefit charge at the highest rate i.e. the rate for 12000* Salaries - Regular Employees. The Fiscal Year (FY) 2007 Fringe Benefit (FB) Rate is 34.00%. (updated 8/21/06) POSTION CODE: 000 to 799
EMPLOYEE TYPE: 1
JOB CLASS CODE: Various
12100* Co-Adjutant Salaries
Salaries paid to a faculty/faculty-equivalent, visiting or part-time lecturers (PTLs) and staff employees during the academic year. For research and other non-teaching academic support duties when the individual's appointed for a full fall or spring semester use Job Class Code 99911. For similar duties when the individual's hired for less than a semester use Job Class Code 99912. For regularly appointed faculty/faculty equivalents hired for work on a special and discrete project not part of the regular assignment use Job Class Code 99918. This subcode requires appointment via PAF. Once appointed, individual will be compensated through the submission of pre-printed Time Report Forms (TRFs). The FY 2007 FB Rate is 9.00%. (updated 8/21/06) POSITION CODE: 990
EMPLOYEE TYPE: 7
JOB CLASS CODE: 99911 Co-Adjutant - Non Teaching
POSITION CODE: 990
EMPLOYEE TYPE: 8
JOB CLASS CODE: 99912 Co-Adjutant - Casual Non-Teaching
99918 Special Project Research
12200* Post-Doctoral Fellows ------> see - Subcode 84500
12300*Wages Of Labor
Wages paid to non-student employees who are paid on an hourly basis (Position Code 991). Also includes payments to non-Rutgers faculty (PTLs) involved in collaborative research working on grants or contracts during the summer (Position Code 986). This subcode requires appointment via PAF. Once appointed, individual will be compensated through submission of TRFs. The FY 2007 FB Rate is 9.00%. (updated 8/21/06) POSITION CODE: 991
EMPLOYEE TYPE: 4
JOB CLASS CODE: Various
POSITION CODE: 986
EMPLOYEE TYPE: 8
JOB CLASS CODE: 99912 Co-Adjutant - Casual Non-Teaching
12500* Student Wages
Salaries paid to Rutgers student employees who are paid on an hourly basis. This subcode requires appointment via PAF. Once appointed, individual will be compensated through submission of TRFs. Effective 7/1/2000, there is no fringe benefit charge. (updated 6/9/03) POSITION CODE: 996
EMPLOYEE TYPE: 5
JOB CLASS CODE: Various
12900* Other Compensation
Salaries paid to employees for a short-term special job which is not part of the employee's usual function and for which compensation is separately established or for compensation to graduate/teaching assistants for work usually performed during the summer. (See 1330* Summer Employment/10 Month Non-Faculty). The FY 2006 FB Rate is 7.5%. (updated 8/21/06) POSITION CODE: 992
EMPLOYEE TYPE: Various
JOB CLASS CODE: Various
13300* Summer Employment/10 Month Non-Faculty
Salaries paid to 10-month non-faculty employees during the months of July and August. The FY 2007 FB Rate is 7.5%. (updated 8/21/06) POSITION CODE: 992
EMPLOYEE TYPE: 1 or 6
JOB CLASS CODE: Various
13500* Co-Adjutant - Faculty Summer Compensation
Salaries paid to faculty employees for summer work on research grants. See DGCA Procedure Faculty Summer Compensation - March 1995. Also for Faculty members on Faculty Academic Study Program (FASP) leave earning compensation for a portion or all of their 20 percent contribution. Total FASP earnings cannot exceed 20 percent of the faculty members base salary. There is no Fringe Benefit charge. (updated 8/28/01) POSITION CODE: 985
EMPLOYEE TYPE: 8
JOB CLASS CODE: 99916 Summer Research or
99912 Co-Adjutant - Non-Teaching
13700* Post-Doctoral Associates
Salaries paid to employees holding a doctoral degree, under academic guidance engaged in research activity on a grant-funded research project. This subcode requires appointment via PAF.The FY 2007 FB Rate is 26.00%. (updated 8/21/06) POSITION CODE: 900
EMPLOYEE TYPE: 1
JOB CLASS CODE: 99631 Post-Doctoral Associate
15000* Graduate/Teaching Assistants
Salaries paid to Rutgers graduate student employees appointed to a salaried position. This subcode requires an appointment via PAF. The FY 2007 FB Rate is 21.00%. (updated 8/21/06) POSITION CODE: 984
EMPLOYEE TYPE: 6
JOB CLASS CODE: Various
FRINGE BENEFITS
17100* Fringe Benefits
Expenses related to employee benefits calculated by multiplying the total month's expenses posted to each salary subcode (1XXXX) by the negotiated composite rate established for that subcode for the current fiscal year in which it was posted. For the current rates see the specific salary subcode definition above. The majority of the journal entries to this subcode are done automatically during the posting cycle of the monthly closing. The balance of the journal entries are done by the DGCA accountants when adjusting salaries of prior years or when reconciling fringe benefits for the award period with fringe charged per the general ledger.
Link to current and prior rates
SUPPLIES (21000* to 22900*)
21000* Supplies - Other
Consumable items of supply not specifically chargeable to any other supply subcodes listed below.21200* Computer Supplies
Consumable items such as computer paper, printer cartridges and miscellaneous computer accessories.21400* Educational Supplies
Consumable items required to support training, teaching or other sponsored programs. Generally items such as: books, periodicals, pads, pencils, pens, laser pointers, teaching aids, etc. other than general office supplies.21500* Chemical and Laboratory Supplies
Scientific supplies used in research programs and in tests, surveys, and analysis and identification of samples. Also includes laboratory aprons and smocks, safety and protective clothing.21600* Office Supplies - DGCA
General office supplies, stationery, faxing and microfilming supplies, printed forms, miscellaneous office supplies, etc. Does not include internal charges for printing or copying. See 31700* Publication Services for charges from Reprographic Services or the University Publication's Office and see 32000* Copying Cost - DGCA for per copy charges from a departmental or center operated copier recharge center. (8/18/97)Office supplies are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal. Only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses, under expanded authority, if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified and documented in a memo submitted to the DGCA for approval, prior to incurring any expense.
21800* Computer Software
Non-capitalized project specific computer software. General purpose software like Lotus, Excel, Word Perfect etc. are not chargeable to specific grants and contracts unless explicitly budgeted, justified and approved in the project proposal.21900* Project Supplies - DGCA
Consumable items needed specifically to carry out a project. Examples would include specimen bags, non-food field supplies, specialty clothing and equipment, identification tools and markers, reference materials, cataloging materials etc.22400* Permanent Equipment $5,000 or Less
Equipment items such as computers, small calculators, printers, test equipment etc. under the capitalization limit of less than $5,000 per unit but with a useful life of more than one year. (7/14/03)22900* Supplies - Animals
The cost of acquiring laboratory research animals.
TELEPHONE (30100* to 30400) & OTHER EXPENSES (3050 TO 3080*)
30100* Telephone - Installation
Charges for installation of telephone equipment and phone lines. Also includes inside moves within a department. Telephone installation charges are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal. Only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified and documented in a memo submitted to the DGCA for approval, prior to incurring any expense. (updated 6/9/03)30200* Telephone - Line and Other Charges
Line charges for telephones, computer communications equipment, service lines etc. Telephone line charges are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal. Only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified and documented in a memo submitted to the DGCA for approval, prior to incurring any expense. (updated 6/9/03)30400* Telephone - Long Distance
Charges for long distance toll calls. Supporting documentation should include: the date, time and cost of the call, who was called and how the award benefits from the call. Personal calls home, while in a travel status, are not chargeable to grants and contracts.30500 Insurance
Charges for insurance including Fire, Casualty, Marine, Surety Bonds, Boiler and Elevator Insurance, and any other type of coverage but generally excluding Life and Health Benefits Insurance. With two exceptions, this subcode is for use only by the Department of Risk Management. The exceptions are charges for Health Benefits for foreign nationals on J-1 Visas and charges for Health Benefits for Fellows/Trainees out of their educational/institutional allowance.30600* Subscriptions
Cost of subscriptions and publications to educational and professional periodicals. Subscriptions and publications are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal. Only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified and documented in a memo submitted to the DGCA for approval prior to incurring any expense. (updated 6/9/03)30700* Advertising
Costs of placing advertisements for personnel recruitment and publication of legal notices.30800* Memberships
Membership costs for participating in organizations related to the award's activities. Memberships costs are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal. Only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified and documented in a memo submitted to the DGCA for approval prior to incurring any expense. (updated 6/9/03)
SERVICES (31000* to 32000*, 37200*, 37300)
31000* Other Services
Services provided to the University by incorporated entities and other non-University organizations not classified below. University employees cannot be charged here or to any other service subcode. Equipment service contracts, except for computers (see 31600* Computer Services) and short term (under one year) rentals or operating leases should be charged here.31100* Professional Services - Consultants
Specialized services provided to the University by non-University individuals such as consultants or other independent personal service providers. These individuals must be US citizens or resident aliens and are for tax purposes either an individual, sole proprietor, association or other non-incorporated entity. They must provide the University with their social security numbers before receiving payment. They are expected to incorporate out-of-pocket expenses, including travel expenses, as part of their negotiated fee for services. Please note: Consultants, as independent business persons, are expected to arrange for and pay their own travel expenses. The University is not their travel agency. Use 37200* Professional Services - NRA for services provided by non-resident aliens (NRAs) working in the US and 37800* Payments of NRA Working Abroad for NRA working abroad. See also University Regulations & Procedures Manual Book 6, Section: 6.1.4 for further information. (updated 1/23/04)31200* Educational Services - Honoraria
An Honorarium is defined as a payment for personal service on which custom or propriety forbids a price to be set. Generally, Honoraria are not frequently given. In addition, they are rarely given to the same person more than once. Typically, Honoraria are for guest lectures, appearances, or other brief educational services provided to the University by outside experts who are US citizens or resident aliens. Please note that NIH does not allow Honoraria, however, it will allow charges for professional services. Use 37300* Honoraria - NRA for services performed by NRAs working in the US and 37800* Payments of NRA Working Abroad for NRA working abroad. (updated 1/23/04)31300* Royalties
Payments to the owner of an economic interest in books, recordings, copyrights, trademarks, formulas and patents for the right to use that interest under some agreement. The agreement defines the basis or calculation of the payments.31400* Human Subject Fees - DGCA
Fees paid to consenting adults participating in surveys, experiments and the like.31600* Computer Services
Fees paid to providers of computer services and short term (under one year) rentals or operating leases. This subcode is not to be used for computer supplies, software or equipment. See 21200* Computer Supplies, 21800* Computer Software, 22400 Permanent Equipment under $5,000 and 72600 Permanent Equipment $5,000 or More respectively.31700* Publication Services
This subcode is only for charges from Reprographic Services or the University Publications Office for their services to departments and units within the University community.(8/18/97)31800* Editorial Services
Charges and fees paid for editorial and publication services, including reprint costs, provided by non-University providers in connection with editing and publishing technical reports and information.32000* Copying Costs - DGCA
Charges for reproducing something on a University copier that is essential for completing a project. The per copy charges used to determine the total charges are based on DGCA approved charges from a departmental or center operated recharge center. For direct or pass-through Federal or State of New Jersey (SNJ) awards charges are from two categories. First, copying costs are allowable if they are explicitly budgeted, justified and approved in the project proposal. Second, only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified and documented in a memo submitted to the DGCA office for approval prior to incurring any expenses.(6/9/03)32100* Postage and Messengers
Charges incurred to mail items by U.S. Mail or other carriers. Examples are stamps, postage meter usage, overnight courier fees etc. Postage and messengers are allowable for direct or pass-through Federal or State of New Jersey (SNJ) awards if they are explicitly budgeted, justified and approved in the project proposal. Only two Federal agencies, NSF and NIH, will allow rebudgeting of these expenses if the amounts are significant and they can be attributed to and directly benefit the award. This latter type must be clearly justified in memo submitted to the DGCA for approval prior to incurring any expense. (updated 6/9/03)32300 Post Doctoral Insurance
Charges for the approved health benefits insurance premiums for eligible Post Doctoral Fellows.
for
rates.
32400* Business Meeting Expenses
Costs incurred to hold scheduled and/or informal business meetings of short duration. Examples of chargeable costs would include: business meals if the meeting was over lunch or dinner or refreshments and meeting supplies etc, if the meeting was held in a business setting. Generally, business meetings would not have room or equipment rental charges. This subcode is not to be used for travel expenses which should be charged to subcodes 35100* to 35400*.
32500* Conference Expenses
Costs incurred to host official receptions, seminars, and conferences. All necessary expenses including room charges, small equipment rentals, conference materials and supplies, meals provided, and refreshments. If someone other than Rutgers hosts the conference, any related expenses should be charged to 35900 Conference Registration Fees or the travel expense subcodes 35100* to 35400*, as applicable.32600* Recharge Center Charges - DGCA
Costs related to use of equipment, personnel and/or other resources, except copying costs (see 32000* Copying Costs - DGCA), from a DGCA approved University Recharge Center.32900* Animal Care Per Diem
Costs charged by the University's animal care facilities to sponsored projects for the use of laboratory animals.
RENTAL CHARGES (34000 TO 34500)
34000 Rent - Buildings & Grounds
Charges for long-term (over a year) rental or operating lease of buildings.34100 Rent - Equipment
Charges for long-term (over a year) rental or operating lease of all types of equipment including computer equipment.34500 Rent - Other
All other long-term (over one year) rental or operating lease charges not classified elsewhere such for charters (airplanes or boats), vehicle rentals and gas cylinders charges. (updated 9/29/00)
TRAVEL (34900* to 35400*)
34900* Travel - Advance
Charges for advances for travel costs that will be charged to grants and contracts. Advances are generally to be requested only for meals and incidentals. Advances for more than $100 per day of travel must have a justification letter attached to the request. Travel advances are considered a personal charge to the individual requesting the advance and should be settled by submitting a Travel and Business Expense Report (TABER) with appropriate receipts within ten days of the traveler's return to work. Outstanding travel advances for completed trips must be settled before subsequent advances will be issued. For more information see University Policy 40.4.1 (6/26/06)
35100* Travel - Recruitment - DGCA
Travel costs incurred by individuals invited to the University to interview for employment. Items covered include transportation, lodging and meal expenses. For NIH grants and contracts, recruitment travel costs can only be charged for the individual(s) appointed to the grant or contract.35200* Travel - Domestic - DGCA
Transportation, lodging and meal expenses incurred by project personnel who are in travel status within the United States, its territories and possessions and Canada.35300* Travel - Foreign - DGCA
Transportation, lodging, meal expenses incurred by project personnel who are in travel status outside the United States, its territories and possessions and Canada.35400* Travel - Consultant - DGCA
Charges for transportation, lodging and meal expenses by a consultant while in travel status in lieu of actual charges for services. The consultant must submit original receipts for expenses over $25. Please note: Consultants, as independent business persons, are expected to arrange for and pay their own travel expenses. The University is not their travel agency. See University Regulations & Procedure Manual Book 6, Section: 6.1.4 for further information.35900* Conference Registrations
Costs or fees paid to attend conferences and workshops.
PARTICIPANT EXPENSES (36100 TO 36700 and 37600)
Participants are the recipients of the particular training envisioned by the grant or contract. PIs, researchers, various assistants, trainers or others needed to direct or assist and carry out the project or training are not participants.36100 Participant Support - Travel
Transportation, lodging and meal expenses incurred by participants while in travel status.36300 Participant Support - Stipend
Direct payments (stipends) to participants. Recipients must provide their social security number for tax reporting purposes.36400 Participant Support - Tuition & Fees
Payments of tuition and fees for participants.36500 Participant Support - Housing
Payments for the housing costs of participants, including food plan payments when applicable.36700 Participant Support - Other
Payments for other types of support costs for participants not listed above.
37600 Participant Support - NRA
Any participant support including travel, stipend, tuition & fees, housing or other, for individual's classified as non-resident aliens (1/23/04)
37000* Subcontract Expense Up To $25,000 - DGCA
The first $25,000 charged by a subcontractor on a specific project. Charges over the first $25,000 would be charged to 37100 Subcontract Expense Over $25,000 - DGCA. Subcontract expenses are defined as charges per an ORSP approved and executed "Subcontract Agreement." It is important to know that ORSP may execute other non-subcontract agreements with our suppliers and vendors. Subcontract agreements are developed where a fundamental part of the work of the sponsored agreement is being performed, i.e. subcontracted, by an outsider, our partner in the work. Most subcontracts are with other universities and corporations involved with research. Where a supplier or vendor is providing a product, an upgrade to equipment or software, or some service and/or maintenance necessary to complete the work, but not the fundamental work of the award, the charges will not be categorized as subcontracting expenses.37100 Subcontract Expense Over $25,000 - DGCA
Charges over the first $25,000 charged by a subcontractor on a specific project. The first $25,000 charged by a subcontractor on a specific project would be charged to 37000* Subcontract Expense Up To $25,000. See subcode 37000* Subcontract Expense Up To $25,000 for a definition of subcontract expenses. Please note that improperly budgeting to this subcode may result in under budgeting the project due to additional charges for Facilities and Administrative (F&A) Costs which will be charged when the expense is properly classified. An example would be consulting work, originally budgeted to this subcode, to provide specialized maintenance for a piece of equipment necessary to complete the work of the award. While the maintenance is essential and chargeable to the award, it is not a fundamental part of the actual work of the award. Therefore, it isn't subcontract expense. When properly charged to subcode 31000* or 31100*, the maintenance expense will be subject to F & A charges, causing an overdraft situation.37200* Professional Services - NRA
Specialized services provided to the University by non-University individuals as consultants or other independent personal service providers. These individuals must be non-resident aliens working in the Unites States or it's territories and are, for tax purposes, either an individual, sole proprietor, association or other non-incorporated entity. They must provide the University with their social security numbers before receiving payment. They are expected to incorporate out-of-pocket expenses, including travel expenses, as part of their negotiated fee for services. Please note: Consultants, as independent business persons, are expected to arrange for and pay their own travel expenses. The University is not their travel agency. Use 31100* Professional Services - Consultants for services provided by US citizens or resident aliens. Use 37800* Payments to NRAs Working Abroad for NRAs working abroad. See also University Regulations & Procedures Manual Book 6, Section: 6.1.4 for further information. (updated 1/23/04)37300* Honoraria - NRA
An Honorarium is defined as a payment for personal service on which custom or propriety forbids a price to be set. Generally, Honoraria are not frequently given. In addition, they are rarely given to the same person more than once. Typically, Honoraria are for guest lectures, appearances, or other brief educational services provided to the University by outside experts who are non-resident aliens. Please note that NIH does not allow Honoraria, however, it will allow charges for professional services. Use 31200* Educational Services - Honoraria for services performed by US citizens or resident aliens. Use 37800* Payments to NRAs Working Abroad for NRAs working abroad. (updated 1/23/04)
37800* Payments to NRAs Working Abroad
Non-resident aliens can either work in the United States and its territories or abroad. If they work for Rutgers in the US, payments to them would be coded to 37200* Professional Services - NRA or to 37300* Honoraria - NRA. If they work for Rutgers abroad their payments should be coded here so US taxes are not withheld.
REPAIR & MAINTENANCE (40500 TO 42000)
40500 Repair & Maintenance Building & Grounds
Daily maintenance and upkeep costs incurred for restoration of building and grounds facilities to their original condition or efficiency from a worn, damaged or detrimental condition. Also includes non-capitalized alterations and renovations. For capitalizeable charges see 70500 Additions & Improvements - Buildings & Grounds.41000 Repair & Maintenance Equipment
Daily maintenance and upkeep costs incurred for restoration of equipment to it's original condition or efficiency from a worn, damaged or detrimental condition.41500 Repair & Maintenance Computers
Daily maintenance and upkeep costs incurred for restoration of computers to their original condition or efficiency from a worn, damaged or detrimental condition.42000 Repair & Maintenance Vehicles
Daily maintenance and upkeep costs incurred for restoration of vehicles to their original condition or efficiency from a worn, damaged or detrimental condition. Includes charges for either internal or external repair and maintenance services. Includes all type of vehicles such as, boats, trucks, trailers, tractors, jeeps, tractor trucks, scooters and garbage trucks, including snow removal accessory equipment, cranes, bulldozers, power shovels, forklifts and other construction and material handling equipment.70500 Additions & Improvement - Buildings & Grounds
Expenses for additional work to an existing building which would result in a permanent alteration of the property beyond its original purpose or capability or that extends the life of the building.72600 Permanent Equipment More Than $5,000 - DGCA
Equipment (including capitalizeable equipment and software) of more than $ 5,000 per unit and with a useful life of at least one year. This can include the initial purchase of a computer system. For example: components of a computer system separately may cost less than a $ 5,000 each, but if the components are necessary for the system to function and the total purchase price of all components is more than $5,000, all components should be charged here. Please note this information on the purchase order(s) involved. Also installation expenses for capitalized permanent equipment should be charged here. (7/14/03)
73800 Buildings
Includes expenses that would normally be capitalized when a building is
constructed. Examples include design & architectural fees, costs related to
meeting building codes and local ordinances and materials and labor to
actually construct the building. Grants generally do not have costs
chargeable to this subcode. Any charges here should come through Plant
Accounting, which accumulates the original charges in a Plant Funds Project
account in the 7XXXX series of accounts
81900 Student Benefits - Fee Remission
Fee remission for full time GAs/TAs, if appointed as of September 1, for the fall semester and /or if appointed as of February 1 for the spring semester. Fee remission can only be charged to the same account(s) and in the same proportion as the employees salary was charged.82000 Student Aid - Out-of-State Tuition Fees - DGCA
Tuition remission and fees for out-of-state students charged to a Training or a Fellowship grant. Federal Research grants do not allow college fee charges. When budgeting, assume all tuition remission and fees are for out-of-state students.82100 Student Aid - In-State Tuition Fees - DGCA
Tuition remission and fees for in-state students charged to a Training or a Fellowship grant. Federal Research grants do not allow college fee charges. When budgeting, assume all tuition remission and fees are for out-of-state students.82200 Staff Benefits - Out-of-State Tuition Remission
Tuition remission benefit for out-of-state, full time GAs/TAs if appointed as of September 1, for the fall semester and/or if appointed as of February 1, for the spring semester. Tuition remission can only be charged to the same account(s) and in the same proportion as the employees salary was charged. When budgeting, assume all tuition remission and fees are for out-of-state students.82300 Staff Benefits - In-State Tuition Remission
Tuition remission benefit for in-state, full time GAs/TAs if appointed as of September 1, for the fall semester and/or if appointed as of February 1, for the spring semester. Tuition remission can only be charged to the same account(s) and in the same proportion as the employees salary was charged. When budgeting, assume all tuition remission and fees are for out-of-state students.82500 General Administration - DGCA
Used to commit direct charges on UMDNJ/CABM P.O.s. Also used to record bank service charges for wire transfer requests and certain DGCA approved standard administrative charges. For any other charges, contact the DGCA before using.83700 RUF Gift Assessment
This subcode is charged for the administration fee that is assessed on all gifts and grants to Rutgers and the Rutgers University Foundation (RUF). For the specific rate and the specifics on which awards are subject to the fee, please see the policy issued by the RUF. (12/13/06)
83800 IRB Review Fees
This subcode is used to record the IRB Fee that is charged to Corporate sponsors whenever there is a human protocol review or modification.
Initial Review - $1700.00
Continuing Review - $800.00
Modifications - $275.00
84500 Training Grants - Stipends
Single or multiple payments through the payroll system to Trainees or Fellows (both considered non-employees classified as employee type 9) to defray trainee or fellow expenses on non-research awards only. The only exception to non-research awards are payments to individuals participating in an NSF research award as a trainee to obtain research experience as an undergraduate. These awards are referred to as REUs (Research Experience Undergraduates). The purpose of these awards is to encourage undergraduates to pursue an advanced scientific degree by training side-by-side with researchers on research projects, and as a result increase the number of individuals engaged in basic research. These payments are not considered salary and do not generate fringe benefit charges. (updated 11/13/2006) POSITION CODE: 998
EMPLOYEE TYPE: 9
JOB CLASS CODE: Various
During the period of the award, neither the University nor the funding agency may require any services of the fellow; any benefit to the University or the Funding agency should be incidental to the purpose of continuing the fellow's education. In addition, individual awards must be transferable to another institution if the recipient chooses to relocate his or her studies.
Since a Post-Doctoral Fellow is considered a non-employee (employee type 9), there is no FB charge.(update 11/18/99)
POSITION CODE: 997
EMPLOYEE TYPE: 9
JOB CLASS CODE: 99690 Post-Doctoral Fellow (Not Emp)
84700 Training Grants - Travel
Transportation, lodging and meal expenses incurred by trainees in travel status.87200 Direct Disbursements - DGCA
Advance payments made to full time University personnel, usually to the Principal Investigator. These monies are used to make payments primarily to human subjects participating in research projects. The recipient of the advance payment is required to account for all expenditures in a timely manner. Generally this means within thirty days after dispensing the funds or within thirty days after returning from a trip.87300 Bulk Transfer - DGCA
This subcode is used by DGCA personnel only.88000 Facilities and Administration Costs - DGCA
Facilities and Administrative Costs (F&A) were previously referred to as Indirect Costs. These are costs that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other institutional activity. Facilities costs include building and equipment depreciation, operation and maintenance expenses, interest on debt and library expenses. Administration costs include general administration and general expenses, departmental administration, sponsored projects administration, student administration and services.F&A costs are recovered from sponsored programs by applying the negotiated or agreed F&A cost rate to the modified total direct cost (MTDC) base or some other agreed to base. If 50% or more of the total direct costs (TDC) of the sponsored program were incurred on campus, the on campus rate is used. If 50% or more of the TDC costs were incurred off campus, the off campus rate is used. Please note that sponsored programs should be budgeted using the on campus rate unless there is absolute certainty in using the off campus rate.
The negotiated rates for FY 1999 to 2007
88100 Expense Recovery - General
Recovery of any direct expense of the award that is not booked as income.89900 Expense Recovery - Recharge Centers
Credits, to appropriate designated accounts, based on an approved fee structure for charges to grants and contracts to recover recharge center expenses incurred.