Account Codes for Contractual Services

SFS

Description

2201

TELECOMMUNICATION SERVICE

Charges for all telecommunication services purchased from a private vendor including all centrex and non-centrex equipment and services. Also include telephone central office trunks, intercom systems, telex service, FAX, mobile telephone, cellular telephone, telephone paging, teletypewriter, telephone answering services, telegraph, Western Union, AP wire service, teleconference hook-ups, and lines for such services.

DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630).

2210

TELEPHONE SERVICE - NON-STS TOLLS

Expenditures for long distance toll calls excluding those made on the State Telephone System (STS). Examples are toll credit card calls, Interconnect Services, etc. Include telegram and directory assistance charges on phone bills, ETN and WATS charges.

2230

TELEPHONE SERVICE - INSTALLATIONS/MODIFICATIONS/MOVES

Non-recurring charges for installations, moves and changes for Centrex and non-Centrex local service, voice access circuit charges (STS access lines) and the Consolidated Data Network. Charges can be billed by either the vendor or the DOA General Services Billing System.

DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630).

2240

TELEPHONE SERVICE - STATE TELECOM SYSTEM (STS)

Calls made over the STS (long distance calls accessed by dialing "8") and billed via the DOA General Services Billing System.

2250

TELEPHONE SERVICE - STS ACCESS LINES AND CONSOLIDATED DATA NETWORK SERVICE - RECURRING

Monthly voice access circuit (STS access lines) charges and consolidated data network drop charges billed via the DOA General Services Billing System except STS calls billed through the state telecommunications network.

2260

COMMUNICATIONS - MISCELLANEOUS

Any miscellaneous charges, which are not covered by, codes 2201 through 2250. Included would be charges for WISLINE, television channels, Internet access and usage charges, satellite down-link charges, videoconference hook-up charges, etc. not covered by code 2201.

DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630).

2270

CELLULAR SERVICE CHARGES

Cellular service charges, ex. monthly cellular plan fees.

2271

CELLULAR EQUIPMENT CHARGES

Cellular equipment charges, ex. phones, chargers, and other peripherals.

2500

ELECTRICITY - CENTRAL/MAIN POWER PLANT/SUBSTATIONS AND UNIVERSITY-OWNED OR LEASED BUILDINGS (Include building number)

All charges for electricity whether billed to the central/main power plant/substations or billed directly to University-Owned/University-Leased buildings. Use also as both the debit and credit on internal chargebacks.

2510

GAS - CENTRAL/MAIN POWER PLANT OR UNIVERSITY-OWNED OR LEASED BUILDINGS

All charges for gas whether billed to the central/main power plant/substation or directly to the University-Owned/University-Leased Building.For debit and credit internal charge backs using the Legacy system, use SFS code 2510.

2520

HEATING - STEAM, HOT WATER OR HOT AIR

Charges for heating energy transported from plants in pipes or ducts. Excludes storage fuels, such as coal, fuel oil, propane, electricity or utility furnished gas. For the credit use account code 9061.

2540

WATER SERVICE

All payments for water service.

2541

SEWAGE SERVICE

Payments for sewage service.

2550

COAL

Payments for coal, including transportation

2560

FUEL OIL - FOR HEATING PURPOSES

Charges for fuel oil for university owned or leased buildings and central/main power plant used for heating purposes.

2565

HEATING - FUEL (OTHER)

All payments for fuels, such as liquefied petroleum (propane, butane), diesel fuel, kerosene, solid waste and wood, including transportation. For fuels used in vehicles or for special purpose use in labs, hospitals or shops, use appropriate supply codes. For utility furnished natural or manufactured gas, refer to code 2510.

2620

SERVICES - PROFESSIONAL, EDUCATIONAL, or VOCATIONAL - INDIVIDUAL, SOLE PROPRIETORSHIP OR PARTNERSHIP (Reportable)

Payments of fees and incidental charges to individuals, sole proprietorships or partnerships who provide instructional, professional or vocational services to the UW. The social security number and mailing address must be provided for payments to individuals and sole proprietors, and the employer identification number must be provided for payments to partnerships. Entertainer tax related to expenditures on code 2620 should be recorded here.

DO NOT CHARGE: Data/word processing services (use code 2610), or consultant services with contractual agreements (use code 2621). Actual and reasonable travel-related costs, which are supported by receipts, use code 2165.

2620

SERVICES - PROFESSIONAL, EDUCATIONAL OR VOCATIONAL - PROVIDED BY A CORPORATION

Payments of fees and incidental charges to corporate entities that render professional, instructional, or vocational services to the UW. This includes, but is not limited to services provided by lawyers, accountants, graphic artists, chaplains, teachers, counselors, architects, engineers, actuarial services, labor relations specialists, etc.

DO NOT CHARGE: Individuals, sole proprietorships, or partnerships, data/word processing services (use code 2610), consultant services (use code 2621), housekeeping and janitorial services (use 2680), laundry and cleaning services (use 2623), medical services (use 2630).

2621

SERVICES - PROVIDED BY CONSULTANTS - INDIVIDUAL, SOLE PROPRIETORSHIP OR PARTNERSHIP (Reportable)

Payments to consultants that have contractual agreements in an advisory capacity. Include individuals, sole proprietorships or partnerships hired to advise or recommend how functions are being or should be performed. The social security number and mailing address must be provided for payments to individuals and sole proprietors, and the employer identification number must be provided for payments to partnerships.

NOT CHARGE: Data/word processing services (use code 2610), building design (use code 4520).

2621

SERVICES - PROVIDED BY CONSULTANTS - CORPORATION

Costs incurred for consultants that have contractual agreements in an advisory capacity. Consultants are entities hired to advise or recommend how functions are being or should be performed. Professional consultants can include doctors, teachers, administrators, engineers, etc. Examples of services include review of management practices or decisions, future purchases or operational systems.

DO NOT CHARGE: Individuals, sole proprietorships or partnerships.

2622

COLLECTION AGENCY FEES

Payments to collection agencies for their percentage share including litigation costs for all student loan accounts receivable and other receivables. Refer to A/R, Invoicing, and Collections Manual for policy guidance.

DO NOT CHARGE: Legal Fees

2624

SERVICES - POLICE AND SECURITY

2625

SERVICES - GUARANTEES

2626

SERVICES- ATHLETIC OFFICIALS

2628

PROFESSIONAL DESIGN SERVICES

2680

SERVICES - HOUSEKEEPING, JANITORIAL AND GROUNDS

ures for services such as rubbish, garbage, and snow removal, sanitation services, window washing, floor cleaning and exterminator service.

3700

POSTAGE

Postage stamps, postal cards, stamped envelopes, metered mail, special delivery, registered mail, parcel post, postal express, bulk mailing services, campus mail services, annual mailing fees, including these services purchased in foreign countries.

3720

SUBSCRIPTIONS

UW business related subscriptions to newspapers, other periodicals and cable TV services. The subscription must be in the name of the institution.  For subscriptions that are permanent additions to libraries, see Account Codes for Permanent Additions to Libraries.

3730

MEMBERSHIPS

UW business related membership dues in associations and organizations.

3740

ADVERTISING AND OFFICIAL NOTICES

All payments to newspapers, magazines, advertising agencies, radio stations, television stations, etc., for promotional advertising, ads for employment of personnel, displays, mailing lists and publication of an official notice, including procurement inquiries and construction bids.

DO NOT CHARGE: Do not charge tax reportable services to this account (Note: Services as used below and for all tax reporting purposes means services performed by a person, not services in the sense of Utility Services like electrical, gas, etc.). For services performed by Individuals, Sole Proprietorships, Partnerships, or Limited Liability Company (LLC), use Account Codes 2620, consultant services with contractual agreements (use code 2621), data/word processing services (use code 2610), housekeeping and janitorial services (use 2680), medical services (use 2630).

3750

PRIZES AND AWARDS

Prizes and awards such as plaques and trophies including engraving, and cash prizes and awards to other than individuals such as organizations, corporations, etc.

3750

PRIZES AND AWARDS - CASH TO INDIVIDUALS (Tax Reportable)

All non-scholarship cash awards, cash prizes, and gift certificates to non-employees. For cash awards to UW System registered students, use account code 5711, program 9 because the Financial Aid Office needs to be aware of these payments. For scholarship awards to students registered at an academic institution outside the UW System, use account code 5710. For research support to students, fellows, scholars and trainees, use account code 5709. Any cash awards to employees for meritorious or distinguished service, exceptional performance, etc., must be paid through the payroll process. Sponsorship of events is considered a sponsorship award which is tax reportable to the recipient and should be coded to account code 3750.

3760

CLAIMS AWARDS

Reimbursement to employees and the public for damaged clothing, sundry items and Claims Board awards.

6160

SALARY ADVANCES

For newly hired faculty, academic staff appointments and to others in a special emergency situation employed on an academic year basis.