Controller's Office/124 Reno, Nevada 89557-0025 (702) 784-6662 FAX: (702) 784-6680 June 26, 1997 MEMORANDUM TO: All Faculty and Staff FROM: Art Roberto, Deputy Controller SUBJECT: Operating Expense Sub-Object Codes The number of operating expense sub-object codes available for use in the accounting system (CUFS) has been reduced to eliminate duplicate or seldom used sub- object codes. The operating expense sub-object codes available for use on new fiscal year transactions after July 1, 1997 are listed on the reverse side of this memorandum. Every effort should be made to assure that an appropriate sub-object is used on expenditure transactions that you initiate. If an incorrect or inappropriate object code is used, it will be changed by our office to satisfy concerns of our auditors and to assure that financial reporting by sub-object codes is as accurate as possible. If you have any questions, please give me a call at extension 4176. BCN OPERATING SUB-OBJECT CODES FOR FY98 OBJT SOBJ SUB-OBJECT NAME OBJT SOBJ SUB-OBJECT NAME 30 B1 LIVESTOCK PURCHASE 30 70 RENT-EQUIPMENT 30 B2 LIVESTOCK FEED 30 71 RENT-FACILITIES 30 B3 AGRICULTURE SUPPLIES 30 72 RENT-OTHER 30 B7 ANIMAL CARE EXPENSE 30 74 COPY/BINDING EXPENSE 30 C1 COMPUTER UPGRADE/REPAIR EXP 30 75 PRINTING EXPENSE 30 FB EQUIPMENT FABRICATION 30 80 GRANTS-IN-AID /TUITION AND FEES 30 Gl GRAPHIC DESIGN SERVICE 30 83 PRIZES & AWARDS 30 L1 ITERLIBRARY LOAN EXPENSE 30 84 TELEPHONE INSTALLATION 30 L3 RESEARCH LAB TEST/ANALYSIS 30 85 LEPHONE RENTAL/LINE CHARGES 30 M1 ROYALTIES 30 86 TELEPHONE TOLL/LONG DIST CHRGS 30 M2 VISA/MC SERVICE CHARGE 30 87 UTILITIES-ELECTRIC POWER 30 NT OTHER CONSLT EXP - NON-TAXABLE 30 88 UTILITIES-HEATING OIL 30 RI O&M-MAJOR REPAIRS & MAINTENANC 30 89 UTILITIES-NATURAL GAS 30 R2 O&M-MINOR REPAIRS & MAINTENANC 30 90 UTILITIES-SANITATION COLLECTN 30 SE SENSITIVE EQUIPMENT NON-INVENTORY 30 91 UTILITIES-SEWER SERVICE 30 V1 VEHICLE REGISTRATION/LICENSE 30 92 UTILITIES-WATER 30 V2 DELIVERY VEHICLE EXPENSE 30 93 GASOLINE & OIL 30 V3 PARKING EXPENSE 30 94 COST OF EDUCATION ALLOWANCE 30 04 SUPPLIES-COMPUTER 30 97 COST OF GOODS FOR RESALE 30 06 SUPPLIES-FIELD 30 98 STUDENT ACTIVITIES 30 09 SUPPLIES-INSTRUCTIONAL 30 99 MEDICAL SERVICES 30 11 SUPPLIES-LAB 30 12 SUPPLIES-OFFICE 30 13 SUPPLIES-OTHER 30 15 SMALL TOOLS & HARDWARE 30 16 NON-INVENTORY EQUIP/FURNITURE 30 21 CONSULTANT/INDEP CONTRCTR FEES 30 22 OTHER CONSULTANT/IND CON EXP 30 23 OTHER PERSONAL SERVICE EXPENSE 30 24 STUDENT TEAM TRAVEL 30 25 FIELD TRIP EXPENSE 30 26 REGISTRATION/CONFERENCE FEES 30 27 TRAINING EXPENSE 30 28 SECURITY EXPENSE 30 30 POSTAGE 30 31 FREIGHT/DELIVERY EXPENSE 30 32 BOOKS/PUBLICATIONS/SUBSCRIPTION 30 37 INSURANCE-GENERAL 30 38 INSURANCE-SPECIAL PURPOSE 30 39 INTEREST EXPENSE 30 40 LEGAL/ADMINISTRATIVE EXPENSE 30 41 ADVERTISING 30 42 HOST EXPENSE 30 43 INSTITUTIONAL MEMBERSHIPS 30 45 COMPUTER TIME 30 44 COMPUTER SOFTWARE/LICENCES 30 47 UNIFORMS 30 48 INTERVIEW EXPENSE 30 49 MOVING EXPENSE 30 50 ROOM & BOARD 30 51 AUDIO/VISUAL EXPENSE 30 52 LAUNDRY/DRY CLEANING 30 58 O&M EXPENSE 30 61 LAB TEST/ANALYSIS 30 64 REPAIRS/MAINT-EQUIPMENT 30 67 REPAIRS/MAINT-VEHICLES 30 68 REPAIRS/MAINT-OTHER 30 69 MAINTENANCE AGREEMENTS