University of Wisconsin-Madison

3220

2635

HOSPITAL PATIENT CARE COSTS
Hospital and associated costs incurred for inpatient and outpatient treatment where the costs apply to a 133 or 144 funded program.

3221

3840

SUB-GRANT AND SUBCONTRACT PAYMENTS TO OTHER THAN INDIVIDUALS ($25,000 or less)
Payment of the first $25,000 or less of a sub-grant or subcontract by UW institutions to other non-UW institutions (profit or nonprofit) for the performance of a portion of the scope of work on an extramurally funded project. If payment is to an individual or partnership, use code 3840. All payments over $25,000 on a sub-grant or subcontract should be charged to code 3845.

3222

2623

SERVICES - MISCELLANEOUS PROVIDED EXTERNALLY
Minimal infrequent expenditures for services not otherwise specifically classified, such as fees for copyrights, reprints and page charges for reprints, boiler and elevator inspections, costs of laundering, dry cleaning, clean towel service and dust mop services, commissions on sales application fees, restocking charges, reimbursable legal and sheriff fees relating to student loans, royalty payments to corporations, nontaxable settlements, transportation for blood samples, critic teacher tuition and for taxes including penalties. Also include payments to foreigners who provide a service outside the U.S.
DO NOT CHARGE: Individuals, sole proprietorships or partnerships, use code 2620, except for royalty payments use code 3860.

3224

2630

SERVICES - MEDICAL
Costs incurred for medical services provided by hospitals, doctors, dentists, chiropractors, etc. For hospital patient care costs charged to Fund 133 or 144, use code 2635.
DO NOT CHARGE: Payments made directly to an individual, sole proprietor or partnership, use code 2620.

3227

3840

SUB-GRANT AND SUBCONTRACT PAYMENTS TO AN INDIVIDUAL, SOLE PROPRIETORSHIP OR PARTNERSHIP (Non-UW Employees) (Reportable)
Include Social Security number/Tax Identification number and mailing address for payments to individuals, sole proprietorships or partnerships.

Payments of the first $25,000 or less of a sub-grant or subcontract to an individual, sole proprietorship, or partnership for performance of a portion of the scope of work on an extramurally funded project. All payments in excess of $25,000 should be coded to 3845.

3228

3845

SUB-GRANT AND SUBCONTRACTS (Over $25,000)
Include Social Security number/Tax Identification number and mailing address for payments to individuals, sole proprietorships or partnerships

Payments over $25,000 on a sub-grant or subcontract by UW institutions for the performance of a portion of the scope of work on an extramurally funded project. Payments of the first $25,000 on a sub-grant or subcontract should be coded to 3840.

3230

3710

FREIGHT
Charges for incoming and outgoing freight shipments by common carriers, such as UPS, Federal Express, etc., including customs charges and package express that are not applicable to vendor purchases. Include mailing services provided by private vendors.

3232

3930

OVERHEAD ALLOWANCES
Overhead allowances as specified for Fund 133 and 144 accounts. Must use only on transfers using the Legacy class code.

3240

3860

ROYALTIES - INDIVIDUALS, SOLE PROPRIETORSHIP OR PARTNERSHIP (Reportable)
Royalty payments to individuals, sole proprietorships and partnerships only. The social security number and mailing address must be provided for individuals and sole proprietors, or the employer identification number for partnerships.
DO NOT CHARGE: Corporations use code 2623.

3241

2637

RESEARCH SUBJECTS (Reportable)
Direct payments to an individual who serves as a research subject or provides blood, bone marrow, urine or other body specimens. The Social Security Number, mailing address, date, and amount must be provided for individuals except for de minimus payments for an individual that will not exceed $600 in any calendar year. De minimus payments are defined as payments to human subjects for less than $99.

3252

2420

MAINTENANCE AND REPAIR - STRUCTURES AND ATTACHED FIXTURES
All expenses of maintaining and repairing University-owned buildings, structures and attached fixtures, including maintenance contracts on elevators and parking structures. (Refer to Exhibit A for guidelines relating to use of this code.)
DO NOT CHARGE: Individuals, sole proprietors, and partnerships, refer to code 2620.

3254

2400

MAINTENANCE AND REPAIR - GROUNDS
All expenses of maintaining and repairing University-owned grounds, utility pipeline repairs, fences, tunnels, walkways, parking lots, etc. Special assessments for repair, maintenance and replacement of walks, roadways and parking lots. Refer to code 4820 for new or substantially improved walks, roadways and parking lots.
DO NOT CHARGE: Individuals, sole proprietors, and partnerships, refer to code 2620.

3301

3910

TRANSFERS - SHARED GRANT
Transfer of funds within the same appropriation from one UW institution to another UW institution to support performance of a portion of the scope of work required for completion of a federal grant project (Fund 144) or a non-federally funded grant/contract (Fund 133). The host institution (the recipient of the grant/award) will disburse funds to the sharing institution(s) as a 3910 expenditure. The receiving institution must deposit the funds as a refund of expense coded to 3910. Refer to Code 3915 for Service/Supply transfers that do not relate to shared grants.

3302

3915

TRANSFERS - OTHER
Transfer of funds, usually within a UW institution. Transfers may occur between UW institutions, e.g., in connection with System Administration Cooperative Services chargebacks or the West Central Wisconsin Consortium (WCWC) program. The fund may differ, but Legacy Class Code 3302 must be used for both sides of the transaction. Refer to Legacy Class Code 3350 for transactions related to internal service charges. If receipts/revenues are being transferred use the appropriate receipt/revenue Legacy Class Code.

3304

3920

ADMINISTRATIVE COST DISTRIBUTION
Intra-institution distribution of administrative costs. Use the appropriate sales credit Legacy Class Code for the credit portion of these transfers. For services provided by a state or UW department or institution, refer to code Legacy Class Code 3350.

3340

3150

SOFTWARE - UNDER $5,000
Purchase of software including site and concurrent licenses below $5,000 for data/word processing systems including upgrades. Refer to code 2335 for leases where the intent is not to obtain ownership and to code 2330 if for rentals. For purchases of $5,000 or more, refer to code 4630.

3341

2610

SERVICES - DATA/WORD PROCESSING - OUTSIDE SOURCES
Payment for work performed by private contractors or vendors who provide keypunch service or data processing service, the cost for use of central processing units on a time-shared basis; the cost of hookups with central information systems, tape cleaning, microfilm and microfiche services; COWL-related charges. The social security number must be provided for payments to individuals and sole proprietorships, or the employer identification number for partnerships.
DO NOT CHARGE: Consulting services; maintenance and purchase of terminals.

3342

2600

SERVICES - DATA/WORD PROCESSING - STATE AND UNIVERSITY DEPARTMENTS
All data/word processing services performed by state and university departments, including data processing machine time, keypunching, collating, verifying, interpreting, sorting, programming, microfilm and microfiche, subscription mail and electronic mail, etc.

3350

2650

INTERNAL SERVICES - GENERAL - STATE & UNIVERSITY DEPARTMENTS
Use for services and related supplies (except equipment rentals) purchased internally from a state or UW department or another institution for which there is no other specific Legacy Class Code. Include technical or specialized services provided by internal service departments (e.g., Animal Care Unit, Physical Plant, Cartographic Lab, Soil Analysis Lab, WHA TV and Radio, State Records Center, Management Institute, etc.). Services of an employment nature should be handled in accordance with FPPP #18 using the IIA format and appropriate codes.

3500

3100

SUPPLIES - OTHER
All non-inventoried consumable materials and supplies (not coded elsewhere) such as electronic technical
supplies, copy machine supplies, printing/duplicating papers/supplies, safety shoes and safety glasses.
DO NOT CHARGE: Office Supplies (3101), Drafting and Photographic Processing Supplies (3102), Experimental Animals (3103), Lab, Medical & Classroom, Recreational Supplies (3104 or 3105), and Grounds, Agricultural and Animal supplies (3106).

3512

3101

SUPPLIES - OFFICE
Office materials designed primarily for internal office use, such as paper, pencils, pens, plain envelopes, rubber stamps, manual staplers, reference materials, bank supplied checks, magnetic tapes, floppy disc, locking and security devices, printer ribbons, paper rolls, stock forms, thermal & computer paper, manuals, etc. Also include charges for copying from other than copy centers/duplicating shops. For software, refer to code 3150. For COWL charges, use code 2610. For non-consumable office equipment items and classroom furniture below $5,000 use code 3195.

3515

3195

EQUIPMENT AND FURNITURE, - NOT CAPITALIZED
Equipment and furniture items such as computers, printers and other computer equipment peripheral, calculators, modems, microscopes, appliances, telephones, typewriters, fax machines, musical instruments, chairs, tables, credenzas, beds, printer stands, unattached carpeting, draperies/blinds, etc., that individually cost less than $5,000 and have a useful life of two years or more. For data/word processing software, refer to code 3150. For furniture items, which become part of a new building or building addition, capitalize and use code 4520 regardless of the cost.

3522

3102

SUPPLIES - DRAFTING & PHOTOGRAPHIC PROCESSING SUPPLIES
Materials & supplies purchased internally or externally and used for drafting or photographic processing, i.e., photographic film, framing & matting materials, blank video tapes, reprographics, supplies for film splicing, microfilm and X-ray film including the cost of all film processing.

3533

3103

SUPPLIES - EXPERIMENTAL ANIMALS
Live animals purchased for laboratory research purposes. Use code 3552 for animals purchased for classroom purposes.

3544

3130

SUPPLIES - VEHICLES
Parts and supplies used by UW personnel for the repair and maintenance of UW/State-owned, rented or leased vehicles. A vehicle is defined as a motorized device that travels from point to point on wheels, tracks, water, etc., under the control of an onboard operator. Include supplies such as batteries, tires, spark plugs, replacement parts, antifreeze, motor oil, lubricating oil and grease.

DO NOT CHARGE: Maintenance and repair performed by private vendors, use code 2470.

3546

3140

FUEL FOR VEHICLES
All fuels for vehicle use, including gasoline, gasohol, diesel or other fuels to be used in UW/State-owned and leased vehicles.

3552

3104

SUPPLIES - CLASSROOM & RECREATIONAL
Materials used for instructional purposes in classrooms, libraries or Extension classes, materials used in educational demonstrations, materials purchased for constructions of theatrical props, costumes, etc., footballs, bats, athletic uniforms, paperback books, etc. Also include charges for copying from other than UW copy and duplicating centers.

3558

3105

SUPPLIES - LABORATORY SUPPLIES

Chemical and biological reagents, student lab supplies, research lab supplies, medical & surgical lab supplies,
research/laboratory instruments and components (electronic/mechanical gears, belts, chains), glassware and scientific utensils.

3562

3106

SUPPLIES - GROUNDS, AGRICULTURAL AND ANIMAL
Supplies used for grounds keeping, such as seeds, insemination supplies, plants, insecticides, fertilizers, shovels, rakes, hoses, grounds signs, mowers & snow blowers. Also include seed envelopes, nursery burlap, dairy supplies, forage and animal supplies, etc.

3572

3120

SUPPLIES - BUILDING MAINTENANCE/OPERATIONAL
Supplies used by UW personnel to maintain, repair and operate buildings and equipment, both UW/state-owned and privately owned. Include janitorial, housekeeping and shop supplies, kitchen supplies, plumbing, uniforms, painting, dishes, small or hand-held tools, laundry supplies, supplies used to repair furniture, fixtures and building equipment, etc.

3578

3111

EYE EXAMINATION FOR SAFETY GLASSES & VDT/CRT USERS
Reimbursement to employees or payment to vendors for eye examination and fitting costs for required safety glasses. Also include reimbursement to employees where duties require high VDT/CRT use as provided for in the WSEU agreement.

3580

3790

RESALE - MATERIALS AND SERVICES
All materials, services and supplies purchased externally to be resold, including postage, telephone service, cigarettes, alcoholic beverages, candy bars, pop, milk, seeds, etc., and materials processed for sale.
DO NOT CHARGE: Food purchased for meal preparation or meals purchased from internal or external vendors, use code 3165.

3592

3165

FOOD AND FOOD SERVICE CONTRACTS
All expenditures for food requiring further processing used in meal preparation or meals purchased from external or internal vendors. Include board for house fellows, resident assistants and resident directors. Include meals for food service evaluators, UW athletes, Headstart, Champ and Upward Bound participants not on travel status. Also include food for child care centers, recreational, social and non-business activities.
DO NOT CHARGE: Meals billed for UW sponsored meetings, conferences, workshops, etc., use code 3780 or 3781.

3652

3106

SUPPLIES - DRUGS AND MEDICAL SUPPLIES (Human use only)
Payments for medicines, drugs and medical supplies used to treat patients or inmates of UW/state institutions, hospitals, athletics, etc.

3662

3780

CONFERENCE AND MEETING EXPENSES
Cost of meals, lodging, refreshment break and other expenses incurred in hosting a meeting, conference, seminar, orientation session, etc. These charges are usually billed on invoices from hotels, restaurants, travel agencies and airlines.

3663

3781

CONFERENCE AND WORKSHOP COSTS (Educational programs)
Cost of meals, beverages, transportation, lodging, tours, admission fees, including incidental costs for rental of equipment, space, etc., directly associated with educational programs such as continuing education/Extension programs where the costs are included in the registration fee.

3701

3580

TRANSFERS - FEDERAL AUDIT DISALLOWANCE (Non-financial aids)
To transfer disallowed expenditures (including overhead) from a grant to a funding source which could have supported the questioned activity had no grant been involved. Use Legacy Class Code 3580 should be used for both sides of the transfer and may not be used if the disallowed expense is financial aids (any 5xxx class codes). Also refer to Legacy Class Code 5701.

3797

2690

TRANSFERS - INTERCHANGE AGREEMENTS BETWEEN THE UW AND OTHER STATE AGENCIES
Costs of temporary interchange of personnel and other related costs incurred under contracts with other state agencies as authorized under s. 230.047(3), Wis. Stats. This code is used when the costs have been budgeted as contractual services. Use on both the debit and credit side of the transaction. Must use Legacy Class Codes.

3798

3940

TRANSFERS - SUPPLIES APPLICABLE TO INTER-INSTITUTIONAL AGREEMENTS
For use by the buying and selling institutions for transferring the expense and the credit. Must use Legacy Class Code.

3800

2670

DUPLICATING (Encumbrance to UW Printing Only)
Do not use as an expenditure code. Use only for encumbering requisitions sent to UW-Printing for printing/duplicating.

3865

2670

PRINTING AND DUPLICATING PERFORMED BY UW/STATE DEPARTMENTS
All expenditures for printing and duplicating by UW/state printing operations. These include setup and printing services, Copy Center charges, Central Print Shop services, WISCOMP and paper charges. Included are informational publications, forms, classroom materials, stationery, resale publications, student publications, etc.

3870

2675

PRINTING AND DUPLICATING PERFORMED BY PRIVATE VENDORS
All expenditures for printing and duplicating by commercial suppliers. This includes informational publications, forms, classroom materials, stationery, resale publications, student publications, customized data processing forms, etc.