SERVICES POOL ACCOUNT CODES AND ACCOUNTS ACCOUNT DESCRIPTION



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REPORT FGRACH 7120 Contractual Services 712110 Express Services 712120 Outbound Freight Services 712130 Messenger Services 712150 Printing Services 712190 Inbound Freight Services 712210 Organization Memberships 712220 Subscriptions 712250 Employee Tuition Reimbursement 712310 Clinic Services 712320 Dental Services 712330 Hospital Services 712340 Medical Services 712360 X-Ray & Laboratory Services 712410 Auditing Services 712420 Fiscal Services 712430 Attorney Services 712440 Management Services 712450 Personnel Mgmt Services 712460 Public Info & Public Rel Services 712470 Legal Services 712480 Media Services 712490 Recruitment Advertising 712510 Custodial Services 712520 Electrical Repair & Maint Services 712530 Equipment Repair/Maint Services 712540 Extermination Services 712550 Highway Repair/Maint Services 712560 Mechanical Repair/Maint Services 712570 Plant Repair/Maint Services 712590 Vehicle Repair/Maint Services 712610 Architectural and Eng Services 712630 Clerical Services 712640 Food & Dietary Services 712650 Laundry/Linen Services 712660 Manual Labor Services 712670 Production Services 712680 Skilled Services 712710 Info Mgmt Services (VITA) 712730 Info Mgmt Services (non-vita) 712740 Computer Hardware Maint Services 712750 Computer Software Maint Services 712760 Computer Oper Services (VITA) 712770 Computer Oper Services (non-vita) 712780 VITA Info Tech Services 712790 Computer Software Development Pool Codes and Accounts Page 1 of 8

REPORT FGRACH 7121 On-Campus Printing/Postage 712140 Postal Services 712151 Campus Printing 712152 Multi-Function Device Services 7122 Telecommunications 712160 Telephone-VITA 712170 Telephone, Non-State 712171 Wireless Stipend - Nontaxable 712172 Wireless Stipend - Taxable 712180 Telephone, Other State Agencies 7123 Travel 712240 Emp Training Courses/Workshops/Conf 71224I International Emp Train/Conf/Wkshp 712260 Employee Training Consulting 712270 Training-Travel 71227I International Training-Travel 712280 Emp TRNG-IT 71228I International Emp Training - IT 712810 Moving/Relocation Services 712820 Travel, Personal Vehicle 71282I International Trvl Personal Vehicle 71282R Recruiting Travel, Personal Vehicle 71282T Team Travel, Personal Vehicle 712830 Travel, Public Carriers 712831 Travel, Gasoline-Rental Car 71283I International Travel Public Carrier 71283R Recruiting Travel, Public Carriers 71283T Team Travel, Public Carriers 712840 Travel, State Vehicles 71284I International Travel, State Vehicle 71284R Recruiting Travel, State Vehicles 71284T Team Travel, State Vehicles 712850 Travel, Subsistence & Lodging 71285I Int'l Travel, Subsistence & Lodging 71285R Recruit Travel, Subsist. & Lodging 71285T Team Travel, Subsistence & Lodging 712870 Travel, Meals-IRS Reportable 712880 Travel, Meals-IRS Non-reportable 71288I Int'l Travel, Meals-IRS Non-report 71288R Recruit Travel, Meals-IRS Non-reprt 71288T Team Travel, Meals-IRS Non-report 7129 Other Services 712960 Aux Recoveries - Cont Services 712970 Late Payment Penalties 712990 Recoveries- Contractual Serv Pool Codes and Accounts Page 2 of 8

REPORT FGRACH 7130 Supplies and Materials 713110 Apparel Supplies 713120 Office Supplies 713130 Stationery & Forms 713210 Coal 713220 Gas - Natural or Propane 713230 Gasoline 713240 Fuel Oil 713320 License Tags 713340 Merchandise 713350 Packaging & Shipping Supplies 713410 Laboratory Supplies 713420 Medical & Dental Supplies 713430 Field Supplies 713440 Pharmaceutical Drugs 713510 Building Repair/Maint Materials 713520 Custodial Repair/Maint Materials 713530 Electrical Repair & Maint Materials 713540 Mechanical Repair/Maint Materials 713550 Vehicle Repair/Maint Materials 713560 Hwy Repair & Maint Mat 713610 Clothing Supplies 713620 Food/Dietary Supplies 713630 Food Service Supplies 713640 Laundry/Linen Supplies 713710 Agricultural Supplies 713720 Architectural and Eng Supplies 713730 Computer Operating Supplies 713740 Educational Supplies 713760 Law Enforcement Supplies 713770 Photographic Supplies 713780 Recreational Supplies 7139 Other Supplies 713960 Aux Recoveries - Supp and Mat'l 713970 Late Payment Penalties 713990 Recoveries - Supplies and Mat'l 7140 Transfer Payments 714110 Claims and Settlements 714130 Awards, Prizes, & Honorariums 714140 Unemployment Comp Awards 714150 Unemployment Comp Reimb 714170 Employee Recognition Awards 714180 Incentives 714210 Graduate Sch & Fellowships Pool Codes and Accounts Page 3 of 8

REPORT FGRACH 7140 Transfer Payments (continued) 714220 Student Loans 714230 Tuition & Training Aids 714240 Tuition Waiver 714250 Undergraduate Scholarships 714320 Payment in Lieu of Taxes 714510 Grants to Intergov Orgs 714520 Grants to Nongov Orgs 714530 Out-of-State Political Entities 714810 Statewide Indirect Cost Recoveries 714820 Agency Indirect Cost Recoveries 7149 Other Transfer Payments 714960 AUX Recoveries - Transfer Pmts 714990 Recoveries - Transfer Payments 7150 Continuous Charges 715120 Insurance - Motor vehicle 715130 Flood Insurance 715160 Insurance - Fire 715170 Insurance - Boiler 715210 Lease/Purchase - Peripheral 715220 Lease/Purchase - Processor 715230 Lease/Purchase - Software 715240 Lease/Purchase - Equipment 715250 Lease/Purchase - Buildings 715260 Purchase - Land 715270 Building/Land Capital Lease 715310 Computer Rentals 715320 Computer Processor Rentals 715330 Computer Software Rentals 715340 Equipment Rentals 715341 Copier Rentals/Leases 715350 Building Rentals 715360 Land Rentals 715370 Land & Building Rentals 715410 Agency Service Charge 715420 Electrical Service Charges 715430 Refuse Service Charges 715440 Water and Sewage Service Charges 715460 SPCC and EDI Fee 715470 Private Vendor Service Charges 715510 General Liability Insurance 715520 Money & Securities Insurance 715530 Pay State Insurance Trust Fund 715540 Surety Bond 715550 Workmen's Compensation 715610 Comp Peripheral Install Purchases 715620 Comp Processor Install Purchases Pool Codes and Accounts Page 4 of 8

REPORT FGRACH 7150 Continuous Charges (continued) 715630 Installment Purch - Software 715640 Equipment Installment Purchases 715650 Building Installment Purchases 715660 Land Installment Purchases 7151 Auxiliary Indirect Costs 715411 Aux Indirect Costs 7159 Other Continous Charges 715960 AUX Recoveries - Cont Charges 715970 Late Payment Penalties 715990 Recoveries - Cont Charges 7210 Property & Improvements 721110 Acquisition, Property 721120 Acquisition, Rights-of-Way 721130 Acquisition, Waterways & Improve 721210 Animals 721220 Minerals 721230 Plants 721310 Site Improvements 721320 Site Preparation 721330 Utilities 7219 Other Property & Improvements 721960 Indirect Cost Recoveries-Auxiliary 721970 Late Payment Penalties 721990 Intra-Agency Recoveries 7220 Equipment 72211C Desktop Computers-Capitalized 72212C Mobile Computers-Capitalized 72214C Mainframe Computers/Components-Cap 72215C Network Servers-Capitalized 722160 Network Components 72216C Network Components-Cap 722170 Other Computer Equipment 72217C Other Comp Equip-Capitalized 722180 Computer Software Purchases 72218C Comp Software Purchases-Cap 722190 Development Tools Purchase 72219C Develop Tools Purchase-Cap 722210 College Library Books 722220 Educational Equipment 72222C Educational Equipment-Cap 722230 Exhibit Equipment 72223C Exhibit Equipment-Capitalized 722240 Reference Equipment Pool Codes and Accounts Page 5 of 8

REPORT FGRACH 7220 Equipment (continued) 72224C Reference Equipment-Capitalized 722280 Educ & Cultural Equip Improvements 72228C Educ & Cultural Equip Improve-Cap 722310 Electronic Equipment 72231C Electronic Equip-Capitalized 722320 Photographic Equipment 72232C Photographic Equip-Capitalized 722330 Voice & Data Transmission Equip 72233C Voice & Data Trans Equip-Cap 722380 Electronic & Photo Equip Improve 72238C Elect & Photo Equip Improve-Cap 722410 Lab Equipment 72241C Lab Equipment-Capitalized 722420 Medical/Dental Equipment 72242C Medical/Dental Equipment-Cap 722430 Field Equipment 72243C Field Equipment-Capitalized 722480 Med/Lab Equip Improvements 72248C Med/Lab Equip Improvements-Cap 722510 Agricultural/Vehicular Equip 72251C Agricultural/Vehicular Equip-Cap 722530 Construction Equipment 72253C Construction Equipment-Cap 722540 Motor Vehicle Equipment 72254C Motor Vehicle Equip-Cap 722550 Power Repair/Maint Equip 72255C Power Repair/Maint Equip-Cap 722580 Motorized Equip Improvements 72258C Motorized Equip Improve-Cap 722610 Office Appurtenances 722620 Office Furniture 72262C Office Furniture-Capitalized 722630 Office Incidentals 722640 Office Machines 72264C Office Machines-Capitalized 722680 Office Equipment Improvements 72268C Office Equip Improve-Cap 722710 Household Equipment 72271C Household Equip-Capitalized 722720 Law Enforcement Equipment 72272C Law Enforcement Equip-Cap 722740 Maint Equipment 72274C Maint Equipment-Capitalized 722750 Recreation Equipment 72275C Recreation Equip-Capitalized 722760 Traffic Control Equipment 72276C Traffic Control Equipment-Cap 722770 Firearms Equipment Pool Codes and Accounts Page 6 of 8

REPORT FGRACH 7220 Equipment (continued) 72277C Firearms Equipment-Capitalized 722780 Specific Use Equip Improvements 72278C Specific Use Equip Improve-Cap 722810 Built-in Equipment 72281C Built-in Equipment-Capitalized 722820 Fixtures 72282C Fixtures-Capitalized 722830 Mechanical Equipment 72283C Mechanical Equip-Capitalized 722880 Stationary Equipment Improvements 72288C Stationary Equipment Improve-Cap 7229 Other Equipment 722960 Aux Recoveries - Equipment 722970 Late Payment Penalties 722990 Recoveries - Equipment 7230 Plant & Improvements 723110 Acquisition, Bridges 723120 Acquisition, Buildings 723130 Acquisition, Highways 723210 Construction, Bridges 723220 Construction, Buildings 723230 Construction, Highways 723240 Construction, Water Ports 723270 Const, Bridges/Bldgs/Hwy Improve 723280 Improvements other than Building 7239 Other Plant & Improvements 723960 Aux Recoveries - Plant & Improvemen 723970 Late Payment Penalties 723990 Recoveries-Plant & Improvements 7310 Obligations 731120 Bond Issuance Fees 731150 Revenue Bond Financing 731160 Debt Interest Retirement 731170 Debt Principle Retirement 731310 Anticipated Loan Int Retire 731320 Mortgage Loan Int Retire 731390 Securities Lending Exp Pool Codes and Accounts Page 7 of 8

REPORT FGRACH 7319 Other Obligations 731960 Aux Recoveries - Obligations 731990 Recoveries - Obligations Pool Codes and Accounts Page 8 of 8