SAP FINANCE SYSTEM SAP BUDGET MANUAL

SAP FINANCE CHART OF ACCOUNTS

 Chart of Accounts Overview...………………………………………………………………………………………………….1
 Selected Revenue and Expense Account Codes………………………………………………………………………..2
 Definitions of Revenue Account Codes……………………………………………………………………………………..6
 Definitions of Expenditure Account Codes……………………….……………………………………………………….8
 Definitions of Departmental Revenue & Expenditure Chargeback Account Codes………………….14
 Definitions of Departmental Budget Reserve Commitment Items…………………………………………..15
SAP FINANCE SYSTEM SAP BUDGET MANUAL

CHART OF ACCOUNTS OVERVIEW

The Chart of Accounts is a series of accounting codes used to classify or categorize financial transactions such
as assets, liabilities, fund balances, budgets, revenues, expenses, and encumbrances. The following are the
accounting codes used within the SAP-FI System:

• Business Unit – This two-digit code is used to distinguish the separate corporate entities (universities)
tracked within the SAP-FI system. Business Unit 60 represents Millersville University.

• Fiscal Year – This four-digit code identifies the particular fiscal period to which a financial transaction is
posted. Millersville University’s fiscal year runs from July 1 to June 30. The fiscal year code for 2013-14
is “2014,” for 2014-15 it will be “2015,” etc.

• Fund – This ten-digit code is used to summarize balance sheet information (assets, liabilities, fund
balances) for the Educational and General Fund, for each Auxiliary Enterprise, and for individual
Restricted funds such as grants or gifts. All funds begin with 60 which identify them as Millersville
University funds.

• Cost Center/Fund Center – This ten-digit code is used to identify a department, budget unit, or
organizational entity. In SAP-FI, cost centers are used to capture revenue and expenditure
information. Fund centers are used to capture budgets and display the revenue and expenditure
information contained in the associated cost center.

• WBS (Work Breakdown Structure) Element – This twelve to sixteen digit code is used to describe a
grant or capital project. A WBS element is identified by a decimal after the first ten digits. Similar to a
cost center, a WBS element captures revenue and expenditure information related to individual capital
projects or grants. Each WBS has an associated Fund Center which is used to capture budgets and
display the revenue and expenditure information contained in the WBS element.

• Order (also referred to as Internal Order) – This six-digit code is used to further segregate
expenditures within a department’s cost center. Orders can be used to group expenditures by unique
categories. For example, the Biology Department might want to determine the amount of
expenditures associated with a specific course. By assigning an order to all expenditures, regardless of
the G/L account to which they are posted, the department will be able to determine the funds
expended for that particular course.

• G/L Account/Commitment Item – In SAP-FI, G/L accounts are six-digit codes used to classify revenues
and expenses (e.g., tuition, supplies, travel). G/L accounts are also used to categorize assets, liabilities,
and fund balances within funds. Commitments Items are used in the budgeting component of SAP-FI
to classify revenue and expense budgets and display the revenue and expenditure information
reported by the associated G/L account codes.

• Functional Area – This four-digit code is used to capture the purpose of the expense. The functional
area code is primarily used to track program expenditures (e.g., instruction, student support, research)
for PASSHE reporting purposes and is used nationally throughout higher education.

SELECTED REVENUE AND EXPENSE G/L ACCOUNT CODES/COMMITMENT ITEMS

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

SAP G/L Account Code/ SAP Account Description Comments

Commitment Item

REVENUES
405000 Continuing Education Instruction (non-credit)
410200 Orientation Fees
410400 Payment/Registration Related Fees
410515 Infirmary Charges
410635 ID Replacement Fee
469160 Testing Services
469200 Miscellaneous Sales
469243 Parking Decals/Registration
469260 Library Fines
469280 Library Fees
469288 Library Book Replacement
469320 Copying/Duplication/Printing Revenue
469444 Center Revenue
478000 Parking Fines
479000 Miscellaneous Revenue
479330 Salary/Benefit Recovery
PERSONNEL
COMPENSATION
510580 University Funded Student Employment
510581 Graduate Student Employment-Generally Funded
510591 Federal Work Study-Wages

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

SAP G/L Account Code/ SAP Account Description Comments

Commitment Item

SERVICES, SUPPLIES, OTHER, & CAPITAL EXPENSE

NON-PERSONNEL Non-Personnel Holding account for a
pool budget
SERVICES
605100 Postage/Freight/Shipping
606100 Telephone & Telecommunications
606115 Long Distance Telephone Service
606130 Telephone Equipment Installation
607100 Advertising
608110 Subscriptions
609100 Memberships & Dues
610100 Printing & Duplicating Budget Use Only (in-
house printing)
610130 Printing Services, Contracted
615100 General Travel
615140 Human Resources Recruitment Travel
615150 Athletic Recruiting & Scouting Travel Bdgt, Acct & Athl Use
Only
615160 Athletic Team Travel Bdgt, Acct & Athl Use
Only
620100 Computing & Data Processing Services
620110 EDP Equipment Maintenance & Repair
620120 EDP - Other Services
625100 Professional Services
625330 Hazardous Waste Removal Health & Safety Use
Only
630210 Contracted Repairs
630215 Contracted Personnel Services
630220 Contracted Maint - Bldgs & Grounds
630225 Contracted Maint - Ofc Eqp
635100 Insurance
640100 Electric
641100 Natural Gas
642100 Heating Fuel Oil
646110 Water
646115 Sewage
646120 Cable Television
646125 Trash/Sanitation
650110 Rental/Operating Lease -Equipment & Machinery
651000 Rental/Lease - Real Estate
655900 Other Miscellaneous Services
665135 Athletic Meals Bdgt, Acct & Athl Use
Only

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

SAP G/L Account Code/ SAP Account Description Comments

Commitment Item
630200 Contracted Services
665110 Contractor Food Services
660100 Office Supplies
660125 Equipment (noncapital)
660130 Furniture & Furnishings (noncapital)
660300 Educational Supplies
660320 Audio-Visual Materials/Supplies
660400 Maintenance Supplies
660416 Grounds Supplies
660420 Housekeeping Supplies
660430 Motor Fuels/Gasoline
660500 Health Services Supplies
660600 Athletic Supplies Bdgt, Acct & Athl Use
Only
660610 Athletic Game Clothing & Equipment Bdgt, Acct & Athl Use
Only
660620 Athletic Field Supplies Bdgt, Acct, Athl &
Facilities Use Only
660700 Other Supplies Bdgt Use Only for
Storeroom CB's
660715 Wearing Apparel
660800 Library Materials & Supplies
660810 Books (micro)
660815 Library Binding
660820 Periodicals/Serials (paper)
660825 Periodicals/Serials (micro)
660830 Interlibrary Loan
660835 Electronic Database Subscriptions
660836 E-Books
660840 Library Software
660845 Audio-visual/Multi Media Equipment
660850 Library - Other
665130 Other Food Supplies

OTHER
695005 Tuition and Fees Expense

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

SAP G/L Account Code/ SAP Account Description Comments

Commitment Item
CAPITAL EXPENSE
700000 Land Acquisition
710000 Buildings
720000 Building Improvements
730000 Improvements Other than Buildings

740000 Equipment & Machinery

750000 Furniture and Furnishings
760000 Library Books (Capitalized)

DEPARTMENTAL CHARGEBACKS

CHARGEBACK REVENUES
830100 Printing/Duplicating Chargeback Revenue Bdgt & Acct Use Only

830300 Telephone Chargeback Revenue Bdgt & Acct Use Only

830400 Mileage Chargeback Revenue Bdgt & Acct Use Only

830600 Storeroom Chargeback Revenue Bdgt & Acct Use Only

830900 Administrative Overhead Chargeback Bdgt & Acct Use Only

Revenue
830950 Other Chargeback Revenue Bdgt & Acct Use Only

831000 Indirect Cost Chargeback Revenue Bdgt & Acct Use Only

CHARGEBACK EXPENSE
820900 Administrative Overhead Chargeback Bdgt & Acct Use Only
Expense
821000 Indirect Cost Chargeback Expense Bdgt & Acct Use Only

BUDGET RESERVES

901 Pers Exp Reserves

902 Oper Exp Reserves
903 Cap Exp Reserves

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

DEFINITIONS OF REVENUE G/L ACCOUNT CODES/COMMITMENT ITEMS

Used within Departments and Independently Budgeted Operations

Many university departments which receive ongoing operating budget allocations also engage in
entrepreneurial activities (such as conferences) which generate registration fees or other miscellaneous
income. In addition, the university has various independently budgeted operations and other programs which
generate revenue as well. The revenues associated with these special activities are often accounted for within
the department’s discretionary operating budget.

Listed below are the G/L account codes/commitment items for revenues that are typically generated by
departments and independently budgeted operations.

405000 – Continuing Education Instruction (non-credit) – Used to post the revenue associated with non-
credit Continuing Education programs or courses such as the Elderhostel Program and certain summer
Institutes offered by the Office of Professional Training and Education. This revenue may include some
additional fees for extra materials used in some courses.

410200 – Orientation Fees – Used to post revenue associated with the university’s orientation fee charged to
students and parents for attending orientation.

410400 – Payment/Registration Related Fees – Used to post revenue received from charges to participants
attending departmental sponsored conferences or special programs such as the Tech Camp for Kids, the
Foreign Language High School Camp, etc.

410515 – Infirmary Charges – Used to post revenue generated from medication and medical supplies
dispensed to patients.

410635 – ID Replacement Fee – Used to post revenue generated from students requesting replacement of ID
cards.

469160 – Testing Services – Used to post revenue generated from testing services provided by the university’s
Testing Center.

469200 – Miscellaneous Sales – Used to post revenue generated from the sale of educational activities such
as the Music Prep program.

469243 – Parking Decals/Registration – Used to post revenue generated from the sale of parking permits.

469260 – Library Fines – Used to post revenue generated from charges to students and patrons for overdue
library materials.

469280 – Library Fees – Used to post revenue generated from the fee charged to external individuals for use
of services provided by the Library.

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469288 – Library Book Replacement – Used to post revenue generated from charges to students and patrons
for lost and damaged library materials.

469320 – Copying/Duplication/Printing Revenue – Used to post revenue collected from external individuals,
organizations, and students for services provided by the university’s Print Shop.

469444 – Center Revenue – Used to post revenue collected from the operations of the university’s centers
such as the Costume Shop.

478000 – Parking Fines – Used to post revenue generated from charges to students, staff, and visitors for
parking violations.

479000 – Miscellaneous Revenue – Used to post revenue from all miscellaneous sources not specifically
covered elsewhere. Examples include revenue received from Student Services, Inc. for support of university
sponsored lectures and cultural events, revenue received from students for Math calculators not returned at
semester end, etc.

479330 – Salary/Benefit Recovery – Used to post revenue generated from charges to external individuals or
organizations for labor. Examples include reimbursement for Intramural Lifeguard labor provided to summer
camps and reimbursement for University Police labor provided for coverage at certain events.

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

DEFINITIONS OF EXPENDITURE G/L ACCOUNT CODES/COMMITMENTS ITEMS

Used within Departments and Independently Budgeted Operations

The University is required by the Pennsylvania State System of Higher Educator to categorize its expenditures
into three major areas.

• Personnel Compensation
• Services/Supplies/Other
• Capital Expenditures

Within the major areas, expenditures are further categorized by type. Each type of expenditure is assigned a
unique G/L account/commitment item code. Personnel expenditures consisting of regular and student wage
payrolls are charged to cost centers on a biweekly basis. Departmental discretionary budget allocations and
most independent operation budgets are typically used for a wide range of expenditures that fall into the
Services, Supplies, and Capital categories. Listed below are the non-personnel G/L account
codes/commitment item codes that are typically used within departments and independently budgeted
operations.

SERVICES/SUPPLIES/CAPITAL

NON-PERSONNEL – The Non-Personnel commitment item is used to post a fund center’s overall operating
budget allocation when a department has chosen to pool budget its operating budget allocation. No
expenditures are posted to this account.

605100 – Postage/Freight/Shipping – The cost of postal services including stamps, metered mail, permits in
lieu of postage, registered mail, stamped postcards and envelopes, rental of post office boxes and contracted
mailing services. All commercial carrier services, delivery services, and other “freight-out” costs are charged
to this commitment item. As a general rule, “freight-in” is included in the purchase price of the item
transported and would be included in the overall cost of the purchased item. If costs for shipping or freight
cannot be properly charged with the purchased item, they may be charged to the postage/freight/shipping
commitment item code.

606100 – Telephone & Telecommunications – Recurring monthly costs for telephone equipment and line
rental. This cost is generally charged only to certain independently budgeted operations and to all auxiliary
operations.

606115 – Long Distance Telephone Service – The cost of all toll charges including credit card, collect, and
third-party charges and telegrams.

606130 – Telephone Equipment Installation – The costs for one-time charges associating with installation or
changing telephone equipment or service.

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607100 – Advertising – The cost of space in newspapers and other publications, time on radio and television,
promotional tapes and all advertising agency fees. Generally, the majority of the university’s advertising is
associated with recruitment and public relations activities and is not charged to a department’s discretionary
budget. However, on occasion, a department may wish to advertise a special event and would be charged
with the expenditure.

608110 – Subscriptions – The cost of subscriptions for periodicals such as technical and scientific journals,
magazines, newspapers and similar services purchased on a subscription basis. Library periodicals are charged
to the appropriate library materials commitment items.

609100 – Memberships & Dues – The cost of membership dues paid to organizations and associations.

610100 – Printing & Duplicating – The cost of all printing and copy work provided by the university’s Print
Shop. This code is used for departmental charge-back purposes and is not used for externally contracted
printing services.

610130 – Printing Services, Contracted – The cost of all printing, engraving, duplicating, binding, blueprinting,
photo-stating and similar services provided by outside agencies. This commitment item code should include
the cost of paper or other supplies necessary and billed as part of the service.

615100 – General Travel – Payment or reimbursement to university employees, officials, students and others
for transportation (including mileage allowance for use of private vehicles), meals, lodging, conference
registration fees, communication expense, tolls, parking fees, and other necessary expenses incurred while
traveling on official university business. This account code also includes the cost of any authorized employee
moving expenses. With respect to special conferences, meetings and workshops, this commitment item code
is used to cover registration fees, space and booth rentals. All out-service training costs (credit generating and
non-credit generating) are also charged to this G/L account.

615140 – Human Resources Recruitment Travel – Cost of job applicant transportation, meals, lodging or other
eligible expenses incurred in conjunction with an employment interview.

615150 – Athletic Recruiting & Scouting Travel – Cost of travel expenditures associated with athletic
recruiting and scouting. Use of this G/L account is limited to the Men’s and Women’s Athletic Departments.

615160 – Athletic Team Travel – Cost of travel expenditures associated with the university’s athletic teams.
Use of this G/L account is limited to the Men’s and Women’s Athletic Departments.

620100 – Computing & Data Processing Services – The rental costs for computer hardware, printers, and
other peripherals. This also includes rental costs for proprietary software such as operating systems, data
base management systems, and other specialized software products.

620110 – EDP Equipment Maintenance & Repair – The costs of maintenance and service contracts on all
types of electronic data processing hardware and software.

620120 – EDP – Other Services – The cost of vendor-provided electronic data processing services such as data
entry services, systems design, backup facilities, rental costs for dial up and dedicated leased communications
lines and modems.
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625100 – Professional Services – The cost of all consultant fees, honoraria, and other professional services.
This includes consultant contracts with outside agencies, specialists, or experts to obtain advice and
recommendations on a course of action or to obtain an evaluation of an existing program. It also includes the
costs of all honoraria and charges for other professional services purchased from outside organizations,
individuals, or Commonwealth agencies. Such professional services include architect fees, training workshops,
design services, legal fees and services, accounting and auditing services, and banking and investment
services.

625330 – Hazardous Waste Removal – The cost of all hazardous waste removal contracts. Use of this G/L
account is limited to the university’s Health and Safety Office.

630200 – Contracted Services – The cost of housing guests, such as job applicants or other groups such as the
Summer Orientation program in the university’s dormitories.

630210 – Contracted Repairs – The cost of all one-time repair services to buildings, grounds, equipment,
furniture, motorized equipment, etc. Repairs are defined as costs which will restore the asset to a condition
that will permit the effective use of the asset up to but not beyond its previously determined useful life.
Major renovations that may be capitalized should be charged G/L Account 72000 – Building Improvements or
73000 – Improvements Other Than Buildings.

630215 – Contracted Personnel Services – The contracted costs of temporary personnel hired through
independent employment contractors and temporary help agencies. These temporary personnel are not
considered university employees or paid through the university’s payroll system.

630220 – Contracted Maint – Bldgs & Grounds – The costs associated with janitorial services, window
cleaning, laundry and dry cleaning, elevator maintenance, exterminating services, etc., provided by outside
vendors.

630225 – Contracted Maint – Ofc Eqp – The cost of annual maintenance and service contracts on office
equipment, typewriters, copiers, printing equipment, postage equipment, alarm systems, educational and
scientific equipment, musical instruments, language laboratories, etc.

635100 – Insurance – The cost of insurance and bonds. This includes the cost of fine arts insurance, employee
liability insurance, employee faithful performance bonds, boiler and machinery insurance, auto liability
insurance, etc. Although department discretionary operating budgets generally do not incur this type of
expense, certain independently budgeted operations may.

640100 – Electric – The cost of electric power.

641100 – Natural Gas – The costs for propane, natural gas, and other gas used for heating, cooking, or other
purposes. Gasoline is charged to G/L account code 660430 – Motor Fuels/Gasoline.

642100 – Heating Fuel Oil – The cost of fuel oil used for heating purposes.

646110 – Water – The cost of water as billed by the Borough of Millersville.

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646115 – Sewage – The cost of sewerage as billed by the Borough of Millersville.

646120 – Cable Television – The cost of cable television services provided to the university’s Housing and
Residential Program by an outside vendor. Although generally not prevalent, several university departments
have also entered into cable service contracts and this cost would be charged to each department’s
discretionary operating budget.

646125 – Trash/Sanitation – The cost of garbage and refuse removal.

650110 – Rental/Operating Lease – Equipment & Machinery – The cost of renting office equipment,
motorized equipment, buses, and all other equipment and commodities such as chairs, sound systems, press
shelters, tables, etc.

651000 – Rental/Lease – Real Estate – The cost of rental for leasing buildings, office space, classroom space,
etc. Short-term space rentals associated with conferences, etc. should be charged to G/L Account 615100 –
General Travel.

655900 – Other Miscellaneous Services – The cost of miscellaneous services not defined elsewhere. Examples
of such miscellaneous services include participating fees, accreditation fees, clipping services, music license
agreements, modeling services, etc.

665110 – Contractor Food Svcs – The cost of all dining services provided by the university’s Dining and
Conference Services Department to university departments.

665135 – Athletic Meals – The cost of all dining services provided to the Men’s and Women’s Athletic teams
by the university’s Dining and Conference Services Department.

660100 – Office Supplies – The cost of supplies consumed or used in the day-to-day operations of offices,
departments, and in the classroom should a department choose not to use code 660300 – Educational
Supplies. Supplies include paper, envelopes, forms, binders, waste baskets, ribbons, pencil sharpeners,
copying and printing supplies, etc. The cost of instructional supplies such as laboratory supplies, recreational
supplies, educational videos, etc. may also be charged to the office supplies G/L account should a department
desire to do so.

660125 – Equipment (non-capital) – The cost of all equipment (non-computer and computer) with a value of
$4,999 or less which is expected to have a useful life of more than two years, which can be used repeatedly
without materially changing or impairing its physical condition, and which can be kept in serviceable condition
by normal repair, maintenance, or replacement of components. Examples of equipment include scientific
equipment (microscopes, etc.), computers, VCR’s, copiers, fax machines, grounds equipment (tractors, etc),
educational equipment (pianos, etc), telecommunications equipment, etc.

660130 – Furniture & Furnishings (non-capital) – The cost of all furniture and furnishings with a value of
$4,999 or less. This G/L account code should be used to purchase items such as tables, sofas, chairs, lab
stools, file cabinets, book cases, computer workstations, other modular workstations, and library shelving.

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This G/L account code should also be used for the purchase of all furnishings, carpeting, and draperies.
Examples are window coverings and accessories such as shades, blinds, curtains, drapes and all carpeting.

660300 – Educational Supplies – The cost of instructional supplies consumed or used in the classroom. Should
a department choose to use this G/L account (not mandatory) supplies such as laboratory supplies,
recreational supplies, educational videos, etc. may be charged.

660320 – Audio-Visual Materials/Supplies – The cost of library audio and video cassettes and CD’s, and library
DVD formatted supplies.

660400 – Maintenance Supplies – The cost of all replacement and repair parts for machinery and equipment,
and materials and supplies used in the repair, alteration or upkeep of buildings or grounds. Also included is
the cost of small tools used in repair or maintenance work and the cost of supplies and parts necessary for the
operation of motorized equipment (oil, tires, batteries, etc.). The majority of maintenance supply
expenditures incurred by the university are charged to the Physical Plant department.

660416 – Grounds Supplies – The cost of agricultural and grounds-keeping supplies such as seeds, fertilizers,
mulch, sprays, grounds-keeping tools, sod, and minor plants and shrubs.

660420 – Housekeeping Supplies – The cost of all materials and supplies used in connection with the
performance of general housekeeping services. Examples include bedding supplies (mattresses, bedspreads,
sheets, pillows, etc.), cleaning supplies (detergents, soaps, brooms, mops, brushes, etc.), linens, yard goods for
housekeeping supplies, tableware and kitchen ware (tablecloths, cutlery, dishes, pots and pans, and other
kitchen utensils), etc. The majority of custodial supply expenditures incurred by the university are charged to
the Physical Plant department.

660430 – Motor Fuels/Gasoline – The cost of all gasoline used in vehicles.

660500 – Health Service Supplies – The cost of all drugs and medical supplies used in the treatment of
patients, athletes, etc. by the Health Service Department of used for instructional and research purposes by
other departments.

660600 – Athletic Supplies – The cost of consumable supplies used during the day to day activities associated
with athletic related activities. Examples would be athletic trainer supplies and video tapes required for the
taping sporting events.

660610 – Athletic Game Clothing & Equipment – The cost of uniforms, practice gear, travel suits, and travel
bags. This G/L account would also be used to capture the cost of athletic equipment such as lacrosse and field
hockey sticks, baseballs, baseball bats, basketballs, etc.

660620 – Athletic Field Supplies – The cost of grounds-keeping supplies associated with maintaining athletic
fields such as athletic field marking powder, softball infield materials, etc.

660700 – Other Supplies – The cost of supplies procured from the university’s Roddy and Palmer storerooms.
This G/L account is used for interdepartmental charge-back purposes only and is not used for externally
procured supplies.
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660715 – Wearing Apparel – The cost of all clothing and accessories such as University Police uniforms.

The below G/L account codes have been created for use by university libraries in tracking their non-
capitalized library expenditures.

660800 – Library Materials & Supplies

660810 – Books (micro)
660815 – Library Binding
660820 – Periodicals/Serials (paper)
660825 – Periodicals/Serials (micro)
660830 – Interlibrary Loan
660835 – Electronic Database Subscriptions
660836 – E-Books
660840 – Library Software

660845 – Audio-visual/Multi Media Equipment

660850 – Library – Other

665130 – Other Food Supplies – The cost of food and beverages consumed by humans. This G/L account code
is generally used by the university’s Dining and Conference Services department for grocery items.

695005 – Tuition and Fees Expense – The cost of academic and athletic scholarships.

700000 – Land Acquisition – The cost of all land purchased by the university, including acquisition costs such
as legal fees, etc.

710000 – Buildings – The cost of all buildings and structures and all attached and fixed equipment (wiring,
plumbing pipes, heating and cooling fixtures, boilers, generators, etc.).

720000 – Building Improvements – The cost of capital improvements to existing buildings and structures
providing the improvement extends the life, increases the usefulness or book value of the asset, or changes
the function of the structure.

730000 – Improvements Other than Buildings - The cost of alterations or improvements to land (fences,
roadways, walks, grading and terracing, landscaping, etc.), or the construction or installation of exterior water
lines, sanitary sewer lines, telephone lines, electric lines, steam lines, etc.

740000 – Equipment & Machinery – The cost of all equipment (non-computer, computer, and motor vehicles)
with a value of $5,000 or more which is expected to have a useful life of more than two years, which can be
used repeatedly without materially changing or impairing its physical condition, and which can be kept in
serviceable condition by normal repair, maintenance, or replacement of components.

750000 – Furniture & Furnishings – The cost of all furniture with a value of $5,000 or more.

760000 – Library Books – The cost of all non-electronic books regardless of dollar value.
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DEFINITIONS OF DEPARTMENTAL REVENUE AND EXPENDITURE CHARGEBACK G/L ACCOUNT

CODES/COMMITMENT ITEMS
Used within Departments and Independently Budgeted Operations

Many departments on campus provide specialized support services to other department. For example, the
university’s Print Shop provides printing and copying services to most departments and the university’s
Vehicle Operations shop provides MU vehicles to departments for use when engaging in off-campus university
required travel. After the service has been provided, its cost is charged back to the department which has
received the service.

Listed below are the chargeback revenue and expenditure G/L account codes to be used in SAP-FI.

830100 – Printing/Duplicating Chargeback Revenue – This G/L account code will be used to capture the
credits generated by the university’s Print Shop. Occasionally, other departments (e.g., a Dean’s Office) will
charge back the use of its copy machine to various departments within the school. This code will also be used
to capture credits associated with this type of charge back.

830300 – Telephone Chargeback Revenue – This G/L account code will be used to capture the credits
generated by Telecommunications via the chargeback of monthly telephone line and equipment charges to
certain Independently Budgeted Operations and all Auxiliary Operations.

830400 – Mileage Chargeback Revenue – This G/L account code will be used to capture the credits generated
by the Vehicle Shop through the departmental use of university vehicles including cars, vans, trucks, etc.

830600 – Storeroom Chargeback Revenue – This G/L account code will be used to capture the credits
generated via departmental use of the university’s Palmer and Roddy Storerooms.

830900 – Administrative Overhead Chargeback Revenue – This G/L account code will be used to capture in-
kind personnel expense associated with certain independent operations and specially budgeted programs
such as the Summer Orientation Program, the MIPP Program and the Traffic Fund.

830950 – Other Chargeback Revenue – This G/L account code will be used to capture credits associated with
services provided to campus departments by certain independent operations and specially budgeted
programs such as the Costume Shop, and the Instructional Materials Center.

831000 – Indirect Cost Chargeback Revenue – This G/L account code will be used to capture credits
associated with in-kind operating expense incurred by the university when providing support to programs such
as the Elderhostel Program, the Tech Camp for Kids, and the Music Prep Program.

820900 – Administrative Overhead Chargeback Expense – This G/L account code will be used to charge
certain independent operations and specially budgeted programs such as the Summer Orientation Program,
the MIPP Program and the Traffic Fund for in-kind personnel expense.

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821000 – Indirect Cost Chargeback Expense – This G/L account code will be used to charge certain
independent operations and specially budgeted programs such as the Elderhostel Program, The Tech Camp for
Kids, and the Music Prep Program for in-kind operating expense.
DEFINITIONS OF DEPARTMENTAL BUDGET RESERVE COMMITMENT ITEMS

Used within Departments and Independently Budgeted Operations

BUDGET RESERVES – Budget Reserve Commitment Items are used to reserve budget allocations for a period
of time during the fiscal year until the funds are ready to be used for a specific purpose or for general
expenditures. Budget reserve commitment items are never used for actual expenditures or encumbrance of
documents. When financial managers desire to use budget reserves, the reserves must be transferred to the
“Non-Personnel” budget pool or to a specific line item G/L account code.

901 – Personnel Expense Reserves – Serves as a temporary holding account for resources to fund dual
employments and other personnel costs which are not covered from authorized complement dollars.

902 – Operating Expense Reserves – Serves as a temporary holding account for operating budget allocations
that are to be reserved for an extended period of time.

903 – Capital Exp Reserves – Serves as a temporary holding account for resources allocated to fund
equipment.

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SAP FINANCE SYSTEM SAP BUDGET MANUAL

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