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grants & contracts accounting

Schedule of Commonly Used Account Codes

Note: These are expense account codes which can be used to accumulate either direct of F&A expenses depending on the terms of the sponsored agreement or the principles of OMB Uniform Guidance..
 

 

Account Type

Account Code

Description

Personnel

50100

Personal Service-Unclassified

 

50101

Personal Service-Classified

 

50106

Post Doctoral Fellows

 

50110

Premium Pay Overtime

 

50112

Compensatory Time

 

50123

Dual Employment

 

50124

Student Employee

 

50125

Temporary Employees

 

50133

Temp Grant Employees-With Benefits

 

50134

Temp Grant Employees-Without Benefits

 

50189

Fringe Benefits

Contractual Service

50201

Freight Express Deliveries

 

50204

Repairs

 

50205

Printing

 

50206

Advertisement

 

50207

Other Contractual Services (Only Use When no other Account applies)

 

50209

Centrex Charges-Internal

 

50212

Cellular Charges-Internal

 

50214

Affiliate Salary

 

50215

Affiliate Fringe

 

50216

Internal Service Charges (Used for on campus Service Centers)

 

50223

Professional and Other Fees

 

50224

Consultant Fees

 

50228

IRB Review Fee

 

50236

Non-Employee Travel

 

50237

Registration Fees-In State

 

50238

Registration Fees- Out of State

 

50242

Maintenance Contracts-For Equipment

 

50261

Consortium/Subcontracts under $25,000

 

50262

Consortium/Subcontracts over $25,000

 

50267

Study Participant Fees

 

50287

Internal Hospital Patient Fees

 

50290

External Hospital Patient Fees

Supplies

50301

Pharmaceuticals

 

50304

Office Supplies

 

50306

Med/Sci/Lab Supplies

 

50307

Educational Supplies

 

50310

Clothing Supplies

 

50312

Postage

 

50320

Supplies

 

50343

Radioactive Substances

 

50345

Disposal of Hazardous Material

 

50349

Computer Software

 

50354

Replacement/Ancillary (Parts)

 

50360

Lab Animals

 

50377

Lab Animal Boarding Per Diem

 

50379

Vet Surgical Services

 

50385

R&D Med/Sci/Lab Equipment under $5,000

 

50386

R&D Data Process Equipment under $5,000

 

50392

Med/Sci/Lab Equipment under $5,000

 

50395

Minor Equipment under $5,000

 

50398

Data Process Equipment under $5,000

Fixed Charges

50409

Insurance

 

50412

Dues & Membership Fees-include Subcriptions

 

50413

Dues & Membership Fees-exclude Subscriptions

 

50420

Fixed Charges

 

50440

Internal Charge-MOM Copies

Other Expenses

50502

Recruitment Costs

 

50507

Refreshment Costs

Equipment

50623

Med/Sci/Lab Equipment over $5,000

 

50624

R&D Med/Sci/Lab Equipment over $5,000

 

50627

Other Equipment over $5,000

 

50628

R&D Data Porcess Equipment over $5,000

 

50629

Data Process Equipment over $5,000

Travel

51501

Employee Travel-Domestic

 

51502

Employee Travel-Foreign

Trainee Expenses

55106

Trainee Stipend Payments

 

55200

Trainee Expenses

 

55207

Trainee Tuition and Fees

 

55230

Trainee Health Insurance

 

55504

Trainee Travel Expenses

 

55410

Tuition Remission

Other

57997

Facilities and Administrative Costs

 

59000

Grant Cost Overrun Expenses

 

62412

Grant Residual-From Restricted (MUCR)

 

62511

Grant Residual-to Unrestricted (MUCU)

 

68811

Intrafund-Unrestricted (MUCU)

 

68812

Intrafund-Restricted (MUCR)


 
ADDITIONAL NOTES:     REMEMBER THAT THE FOLLOWING TYPE OF EXPENSES ARE ALWAYS UNALLOWABLE.   THEREFORE, IF AN UNALLOWABLE ACCOUNT HAS NOT BEEN ESTABLISHED YOU MUST CREATE AN ACCOUNT.
EXPENSE TYPE
Alcoholic Beverages
Alumni Activities
Bad Debt
Commencement & Convocation Costs
Contingency Provisions
Donations and Contributions
Entertainment Costs
Executive Lobbying Costs
Goods and Services for Personal Use
Housing and Personal Living Expenses
Losses on Other Sponsored Agreements
Selling and Marketing Costs
Trustees

 

 
 
 

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