Contractual Services

Major account classification for services rendered to the university. This code excludes payroll, which is accounted for in account classification 1000.


Contractual Services are subject to 1099 reporting and to tax withholding per the Internal Revenue Code. In general, if payments are made to an individual or a partnership for services, a 1099 is required. Care must be taken to see that the vendor number in use will generate a 1099. For further information consult IRS Publication 937.

Entries for budget, payroll or accounting purposes may not be made to this account code.

 

3001 - Contractual Services Budget

Fees

Expenditures to this sub account group represent fees to individuals or agencies for tracing and collection of university debts; professional services; honoraria; catering services; indirect support costs; and organized research service centers.

 

Testing Services

Expenditures in this sub account group represent costs associated with test work.

 

Research Service Centers

This subgroup is for charges from Research Service Centers as defined in the "Memorandum of Understanding between the University and the Federal Government". The offset to these account codes is 9905 or 9935.

 

Rental/Lease Services

Expenditures in this sub account group represent cost for rentals of general and specialized equipment including aircraft, vehicles, boats and ships, office machines and rental of building space.

 

Data Processing Charges

Expenditures in this sub account group represent the cost of computer services, data preparation charges, tape rental and disk rentals. Excludes rental or lease payments on computer or data entry equipment, which are included under rentals.

 

Reproduction Charges

Expenditures in this sub account group represent the cost of services rendered for printing specialized forms, printing of reports, copy machine charges, duplicating services performed by the university's Graphic Services or from other vendors and other charges generally connected with printing and reproduction.

 

Shipping, Handling and Storage

Expenditures in this sub account group represent the cost for shipment, storage and handling of university property or resale commodities.

 

Communication Charges

Expenditures in this sub account group represent the cost for communications such as postage, telephone, telegraph, radio, central service, long distance tolls, leased lines, satellite charges and other similar costs.

 

Publicity and Advertising

Expenditures in this sub account group represent the cost of advertising in newspapers or other media, advertising work, preparation of signs (including the cost of associated artwork) and other services generally connected with publicity and advertising.

 

Contractual Services - Resale

Expenditures in this sub account group are for services rendered to university auxiliary funds for the production of items for sale.

 

Dues/Memberships/Tuition/Registration

Expenditures in this sub account group represent the cost associated with faculty or staff development, other training program costs and for memberships in professional organizations.

 

Maintenance, Repair and Alterations

Expenditures in this sub account group represent the cost of services rendered for repairs of items for the university, where both labor and materials furnished together in the performance of the repair of the work, with both being charged to this sub account group. Charges for services might include the cost of routine maintenance contracts, janitorial or security service contracts. Includes the cost of postage, parcel post charges on freight where applicable.

 

Utilities

Expenditures in this sub account group represent the cost of utilities furnished such as heat, light, water, sewer or the fuel consumed to produce heat or light.

 

Insurance, Taxes, Licenses, Penalties, Fines

Expenditures in this sub account group represent the cost of all types of insurance including fire, property damage, public liability and student health, but excluding insurance items included under staff benefits such as pension, retirement, health, dental, audio, visual, life and worker's compensation insurance. The cost of fidelity and special purpose bonds should also be charged to this sub account group. Also included in this sub account group are taxes and licenses, charges for penalties and fines, and cash overages or shortages.

 

Other Contractual Services

Expenditures in this sub account group represent the cost of contractual services not specifically covered.

 
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